Tencent Music Entertainment (TME) 20-F 25 Mar 20 2019 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2019shares
Document Information [Line Items]
Document Type	20-F
Document Period End Date	Dec. 31, 2019
Amendment Flag	false
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Entity Registrant Name	Tencent Music Entertainment Group
Entity Central Index Key	0001744676
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Accounting Standard	International Financial Reporting Standards
Entity Interactive Data Current	Yes
Document Annual Report	true
Document Transition Report	false
Entity File Number	001-38751
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	17/F, Matsunichi Building, Kejizhongyi Road
Entity Address, Address Line Two	Midwest District of Hi-tech Park, Nanshan District
Entity Address, City or Town	Shenzhen
Entity Address, Country	CN
Entity Address, Postal Zip Code	518057
Business Contact
Document Information [Line Items]
Entity Address, Address Line One	17/F, Matsunichi Building, Kejizhongyi Road
Entity Address, Address Line Two	Midwest District of Hi-tech Park, Nanshan District
Entity Address, City or Town	Shenzhen
Entity Address, Country	CN
Entity Address, Postal Zip Code	518057
Contact Personnel Name	Ms. Min Hu
Contact Personnel Email Address	ir@tencentmusic.com
Local Phone Number	86-755-8601 3388
American Depositary Shares
Document Information [Line Items]
Trading Symbol	TME
Entity Common Stock, Shares Outstanding	3,355,065,938
Title of 12(b) Security	American depositary shares, each ADS represents two Class A ordinary shares, par value US$0.000083 per share
Security Exchange Name	NYSE
Class A Ordinary Shares
Document Information [Line Items]
Entity Common Stock, Shares Outstanding	1,325,454,335
Class B Ordinary Shares
Document Information [Line Items]
Entity Common Stock, Shares Outstanding	2,029,611,603

Consolidated Income Statements

Consolidated Income Statements - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Line Items]
Total revenues	¥ 25,434	¥ 18,985	¥ 10,981
Cost of revenues	(16,761)	(11,708)	(7,171)
Gross profit	8,673	7,277	3,810
Selling and marketing expenses	(2,041)	(1,714)	(913)
General and administrative expenses	(2,703)	(2,258)	(1,521)
Total operating expenses	(4,744)	(3,972)	(2,434)
Interest income	615	282	93
Other gains/(losses), net	78	(29)	124
Share-based payments arising from issuance of ordinary shares to music label partners		1,519
Operating profit	4,622	2,039	1,593
Share of net profit/(loss) of investments accounted for using equity method	(18)	(1)	4
Finance cost	(64)	(35)
Profit before income tax	4,540	2,003	1,597
Income tax expense	(563)	(171)	(278)
Profit for the year	3,977	1,832	1,319
Attributable to:
Equity holders of the Company	3,982	1,833	1,326
Non-controlling interests	(5)	(1)	(7)
Profit for the year	¥ 3,977	¥ 1,832	¥ 1,319
Class A And Class B Ordinary Shares
Earnings per share for Class A and Class B ordinary shares
Basic	¥ 1.22	¥ 0.60	¥ 0.51
Diluted	1.19	0.58	¥ 0.50
American Depositary Shares
Earnings per share for Class A and Class B ordinary shares
Basic	2.43	1.19
Diluted	¥ 2.38	¥ 1.16
Online Music Services
Income Statement [Line Items]
Total revenues	¥ 7,152	¥ 5,536	¥ 3,149
Social Entertainment Services And Others
Income Statement [Line Items]
Total revenues	¥ 18,282	¥ 13,449	¥ 7,832

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement Of Comprehensive Income [Abstract]
Profit for the year	¥ 3,977	¥ 1,832	¥ 1,319
Other comprehensive income, net of tax:
Fair value changes on financial assets at fair value through other comprehensive income	1,031	(675)
Currency translation differences	261	552	(143)
Share of other comprehensive loss of an associate	(1)
Total Comprehensive income	5,268	1,709	1,176
Attributable to:
Equity holders of the Company	5,273	1,710	1,183
Non-controlling interests	(5)	(1)	(7)
Total Comprehensive income	¥ 5,268	¥ 1,709	¥ 1,176

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - CNY (¥) ¥ in Millions	Dec. 31, 2019	Dec. 31, 2018
Non-current assets
Property, plant and equipment	¥ 179	¥ 168
Right-of-use assets	148	100
Intangible assets	1,622	1,763
Goodwill	17,140	17,088
Investments accounted for using equity method	489	236
Financial assets at fair value through other comprehensive income	4,461	3,331
Other investments	217	217
Prepayments, deposits and other assets	816	901
Deferred tax assets	192	123
Term deposits	500
Total non-current assets	25,764	23,827
Current assets
Inventories	26	35
Accounts receivable	2,198	1,483
Prepayments, deposits and other assets	2,220	1,823
Other investments	38	39
Short-term investments	6	42
Term deposits	7,000
Cash and cash equivalents	15,426	17,356
Total current assets	26,914	20,778
Total assets	52,678	44,605
Equity attributable to equity holders of the Company
Share capital	2	2
Additional paid-in capital	34,425	33,776
Shares held for share award schemes	(31)
Other reserves	2,187	903
Retained earnings	7,007	3,040
Equity attributable to equity holders of the Company	43,590	37,721
Non-controlling interests	88	51
Total equity	43,678	37,772
Non-current liabilities
Other payables and other liabilities	68	214
Deferred tax liabilities	297	354
Lease liabilities	78
Deferred revenue	67	27
Total non-current liabilities	510	595
Current liabilities
Accounts payable	2,559	1,830
Other payables and other liabilities	3,782	2,742
Current tax liabilities	386	235
Lease liabilities	69
Deferred revenue	1,694	1,431
Total current liabilities	8,490	6,238
Total liabilities	9,000	6,833
Total equity and liabilities	¥ 52,678	¥ 44,605

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - CNY (¥) ¥ in Millions	Total	In associates	Musical Label Partners	Share Capital	Additional Paid-In Capital	Additional Paid-In CapitalIn associates	Additional Paid-In CapitalMusical Label Partners	Shares Held for Share Award Schemes	Other Reserves	Other ReservesIn associates	(Accumulated Deficits)/ Retained Earnings	Total Attributable to Equity Holders of the Company	Total Attributable to Equity Holders of the CompanyIn associates	Total Attributable to Equity Holders of the CompanyMusical Label Partners	Non-Controlling Interests	Non-Controlling InterestsIn associates
Beginning balance at Dec. 31, 2016	¥ 20,634			¥ 2	¥ 20,063				¥ 617		¥ (57)	¥ 20,625			¥ 9
Comprehensive Income
Profit for the year	1,319										1,326	1,326			(7)
Currency translation differences	(143)								(143)			(143)
Total Comprehensive income	1,176								(143)		1,326	1,183			(7)
Deemed contribution (distribution) arising from carve out of Tencent PRC Music Business	20								20			20
Issuance of ordinary shares in exchange for equity investments	7,547				7,547							7,547
Distribution to Tencent	(3,774)				(3,774)							(3,774)
Share-based compensation - value of employee services	362								362			362
Share-based compensation - proceeds from shares issued	79				79							79
Capital contribution from non-controlling interests	5														5
Business combination	99								99			99
Appropriations to statutory reserves									42		(42)
Total transactions with equity holders at their capacity as equity holders for the year	4,338				3,852				523		(42)	4,333			5
Ending balance at Dec. 31, 2017	26,148			2	23,915				997		1,227	26,141			7
Comprehensive Income
Profit for the year	1,832										1,833	1,833			(1)
Fair value changes on financial assets at fair value through other comprehensive income	(675)								(675)			(675)
Currency translation differences	552								552			552
Total Comprehensive income	1,709								(123)		1,833	1,710			(1)
Issuance of ordinary shares	2,433	¥ 241	¥ 2,905		2,433	¥ 1,027	¥ 2,905			¥ (827)		2,433	¥ 200	¥ 2,905		¥ 41
Issuance of ordinary shares upon initial public offering	3,496				3,496							3,496
Share-based compensation - value of employee services	840								840			840
Additional investment in a non-wholly owned subsidiary									(4)			(4)			4
Appropriations to statutory reserves									20		(20)
Total transactions with equity holders at their capacity as equity holders for the year	9,915				9,861				29		(20)	9,870			45
Ending balance at Dec. 31, 2018	37,772			2	33,776				903		3,040	37,721			51
Comprehensive Income
Profit for the year	3,977										3,982	3,982			(5)
Fair value changes on financial assets at fair value through other comprehensive income	1,031								1,031			1,031
Share of other comprehensive losses of an associate	(1)								(1)			(1)
Currency translation differences	261								261			261
Total Comprehensive income	5,268								1,291		3,982	5,273			(5)
Issuance of ordinary shares	12				12							12
Exercise of share options/ Restricted share units("RSUs")	172				637				(465)			172
Non-controlling interests arising from business combination	48														48
Share-based compensation - value of employee services	519								519			519
Shares held for share award schemes	(31)							¥ (31)				(31)
Additional investment in a non-wholly owned subsidiary	(84)								(76)			(76)			(8)
Capital contribution from non-controlling interests	2														2
Appropriations to statutory reserves									15		(15)
Total transactions with equity holders at their capacity as equity holders for the year	638				649			(31)	(7)		(15)	596			42
Ending balance at Dec. 31, 2019	¥ 43,678			¥ 2	¥ 34,425			¥ (31)	¥ 2,187		¥ 7,007	¥ 43,590			¥ 88

Consolidated Statements of Cash

Consolidated Statements of Cash Flows ¥ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2019CNY (¥)	Dec. 31, 2018CNY (¥)	Dec. 31, 2017CNY (¥)
Cash flows from operating activities
Cash generated from operations	¥ 6,188	¥ 5,604	¥ 2,614
Interest received	576	249	93
Income taxes paid	(564)	(221)	(207)
Net cash inflow from operating activities	6,200	5,632	2,500
Cash flows from investing activities
Payments for business combinations, net of cash acquired	(45)	(1,090)	(72)
Payments for settlement of pre-acquisition dividends payables of CMC		(19)	(591)
Cash acquired from business combinations under common control		397
Purchase of property, plant and equipment	(95)	(132)	(75)
Purchase of intangible assets	(191)	(12)	(2)
Net proceeds from short term investments	36	11	261
Placement of term deposits with initial terms of over three months	(12,050)
Receipt from maturity of term deposits with initial terms of over three months	4,550
Proceeds from disposal of investments accounted for using equity method	1		57
Payments for acquisition of investments accounted for using equity method	(294)	(140)	(61)
Payments for acquisition of investments accounted for as financial assets at fair value through profit or loss		(199)
Payments for loans to third parties	(46)	(5)
Dividend received	32
Other investing activities		(1)
Net cash outflow from investing activities	(8,102)	(1,190)	(483)
Cash flows from financing activities
Proceeds from issues of ordinary shares	12	2,433
Proceeds from issues of puttable shares		422
Proceeds from issues of ordinary shares to Music Label Partners		1,386
Proceeds from exercise of share options	127		79
Net proceeds from issues of ordinary shares upon initial public offering		3,500
Deemed contributions arising from carve out of Tencent Music Business			20
Payments for acquisition of non-controlling interests in non-wholly owned subsidiaries	(79)
Shares held for share award schemes	(31)
Proceeds from issuance of additional equity of non-wholly owned subsidiaries	3
Payments of principal elements and related interest of lease	(63)
Net cash inflow from financing activities	(31)	7,741	99
Net increase/(decrease) in cash and cash equivalents	(1,933)	12,183	2,116
Cash and cash equivalents at beginning of the year	17,356	5,174	3,071
Exchange differences on cash and cash equivalents	3	(1)	(13)
Cash and cash equivalents at end of the year	¥ 15,426	¥ 17,356	¥ 5,174

General information, organizati

General information, organization and basis of preparation	12 Months Ended
	Dec. 31, 2019
General Information Organization And Basis Of Preparation [Abstract]
General information, organization and basis of preparation	1 General information, organization and basis of preparation 1.1 General information Tencent Music Entertainment Group (the “Company” or “TME”), formerly known as China Music Corporation (“CMC”), was incorporated under the laws of the Cayman Islands on June 6, 2012 as an exempted company with limited liability under the Companies Law (2010 Revision) of the Cayman Islands. The address of its registered office is Cricket Square, P.O. Box 2582, Grand Cayman KY1-1112 , The Company, its subsidiaries, its controlled structured entities (“Variable interest entities”, or “VIE”) and their subsidiaries (“Subsidiaries of VIEs”) are collectively referred to as the “Group”. The Group is principally engaged in operating online music entertainment platforms to provide music streaming, online karaoke and live streaming services in the People’s Republic of China (“PRC”). The Company does not conduct any substantive operations of its own but conducts its primary business operations through its wholly-owned subsidiaries, VIEs and subsidiaries of VIEs in the PRC. In July 2016, Tencent acquired control of the Company through a series of transactions, pursuant to which Tencent injected substantially all of its online music business in the mainland China (“Tencent Music Business”) into the Company in exchange for certain number of shares issued by the Company (“Merger”). Upon the completion of such transactions, the Company became a subsidiary of Tencent and the Company was renamed to its current name in December 2016. The Merger was accounted for as a reverse acquisition under which Tencent Music Business is regarded as the acquirer, and these consolidated financial statements have been presented as a continuation of the financial statements of Tencent Music Business. 1.2 Organization and principal activities The PRC laws and regulations prohibit or restrict foreign ownership of companies that provide Internet-based business, which include activities and services provided by the Group. The Group operates its business operations in the PRC through a series of contractual arrangements (“Structure Contracts”) entered into among the Company, its wholly-owned subsidiaries of the Company(“WOFEs”), domestic entities (“Operating Entities”) that legally owned by individuals (“Nominee Shareholders”) authorized by the Group (collectively, “Contractual Arrangements”). The Structure Contracts including Exclusive Technology Services Agreement, Exclusive Business Cooperation Agreement, Loan Agreement, Exclusive Purchase Option Agreement, Equity Interest Pledge Agreement, and Powers of Attorney Agreement. Under the Contractual Arrangements, the Company has the power to control the management, and financial and operating policies of the Operating Entities, has exposure or rights to variable returns from its involvement with the Operating Entities, and has the ability to use its power over the Operating Entities to affect the amount of the returns. As a result, all these Operating Entities are regarded as VIEs that accounted for as consolidated structured entities of the Company and their financial statements have been consolidated by the Company. 1 General information, organization and basis of preparation (Continued) 1.2 Organization and principal activities (Continued) The Structured Contracts were throughout the years presented, and, there was no change to the principal terms of the Structured Contracts. The principal terms of the Structured Contracts are further described below: (i) Voting Trust Agreement Pursuant to the Voting Trust Agreement, the shareholders of the Operating entities each irrevocably granted the WOFEs or any individual designated by the WOFEs in writing as their attorney-in-fact to vote, the rights to vote on their behalf on all matters of the Operating Entities requiring shareholder approval under PRC laws and regulations and the Operating Entities’ articles of association. The term of this agreement will remain effective as long as the shareholders continue to hold equity interests in the Operating Entities. (ii) Exclusive Technical Service Agreement Pursuant to the exclusive technical service agreement between the WOFEs and the Operating Entities, the WOFEs or their designated party has the exclusive right to provide business support, technical services and consulting services in return for a service fee, which represents 90% of net operating income of the Operating Entities together with other service fees charged for other ad hoc services provided. The WOFEs have the discretion to change the charge rate. During the term of the agreement, without the WOFEs’ prior written consent, the Operating Entities shall not engage any third party for any of such services provided under this agreement. (iii) Loan agreement Under the loan agreement between the WOFEs and the shareholders of the Operating Entities, the WOFEs provided interest-free loans to the shareholders of the Operating Entities solely for the subscription of newly registered capital of the Operating Entities. The WOFEs have the sole discretion to determine the way of repayment, including requiring the shareholders to transfer their equity shares in the Operating Entities to the WOFEs according to the terms indicated in the Exclusive Share Purchase Option as after mentioned. (iv) Exclusive option agreement Pursuant to the exclusive purchase option agreement amongst the WOFEs, the Operating Entities and their shareholders, the shareholders of the Operating Entities granted the WOFEs or their designated party, an exclusive irrevocable option to purchase, all or part of the equity interests held by its shareholders, when and to the extent permitted under PRC law, at a price equal to the proportional amount of registered capital of the Operating Entities. Without the consent of the WOFEs or their designated party, the shareholders of the Operating Entities may not transfer, donate, pledge, or otherwise dispose of their equity shareholdings in any way. The exclusive purchase option agreement remains effective until the options are exercised. (v) Equity interest pledge agreement Pursuant to the equity interest pledge agreement amongst the WOFEs, the Operating Entities and their shareholders, the shareholders of the Operating Entities pledge all of their equity interests in the Operating Entities to the WOFEs, to guarantee the Operating Entities and their shareholders' performance of their obligations under exclusive purchase option agreement, exclusive business cooperation agreement, loan agreement, and powers of attorney. If the Operating Entities and/or any of their shareholders breach their contractual obligations under this agreement, the WOFEs, as pledgee, will be entitled to certain rights, including the right to sell the pledged equity interests. Without the WOFEs' prior written consent, shareholders of the Operating Entities shall not transfer or assign the pledged equity interests, or create or allow any encumbrance that would prejudice the WOFEs’ interests. 1 General information, organization and basis of preparation (Continued) 1.2 Organization and principal activities (Continued) During the term of this agreement, the WOFEs are entitled to receive all of the dividends and profits paid on the pledged equity interests. The equity interest pledge will be effective upon the completion of the registration of the pledge with the competent local branch of the State Administration for Industry and Commerce ("SAIC"), and will remain effective until the Operating Entities and its shareholders discharge all their obligations under the Contractual Arrangements. As at December 31, 2019, the Company’s significant subsidiaries, VIEs, and subsidiaries of VIEs were as follows: Place of incorporation Date of Incorporation or acquisition Equity Interest Held (direct or indirect) Principal activities Subsidiaries Tencent Music Entertainment Hong Kong Limited (“TME Hong Kong”) (formerly known as “Ocean Music Hong Kong Limited”) Hong Kong July 2016* 100% Investment holding and music content distribution Tencent Music Entertainment (Beijing) Co., Ltd. (“TME Beijing”) (formerly known as “Ocean Interactive (Beijing) Information Technology Co., Ltd.”) PRC July 2016* 100% Technical support and consulting services Yeelion Online Network Technology (Beijing) Co., Ltd. (‘‘Yeelion Online”) PRC July 2016* 100% Technical support and consulting services Tencent Music Entertainment Technology (Shenzhen) Co., Ltd. (''TME Tech Shenzhen") PRC February 2017 100% Online music and entertainment related services Variable Interest Entities Guangzhou Kugou Computer Technology Co., Ltd. (“Guangzhou Kugou”) PRC July 2016* 100% Online music and entertainment related services Beijing Kuwo Technology Co., Ltd.(“Beijing Kuwo”) PRC July 2016* 100% Online music and entertainment related services Xizang Qiming Music Co., Ltd.(“Xizang Qiming”) PRC February 2018 100% Music content investments Subsidiaries of Variable Interest Entities Tencent Music Entertainment (Shenzhen) Co., Ltd. (“TME Shenzhen”) PRC July 2016* 100% Online music and entertainment related services * Representing the entities acquired by the Group on July 12, 2016. 1 General information, organization and basis of preparation (Continued) 1.2 Organization and principal activities (Continued) Apart from the significant subsidiaries, VIEs and subsidiaries of VIEs listed above, there are certain non-wholly owned subsidiaries of the Group, of which management of the Group considered that these non-wholly owned subsidiaries are not significant to the Group, accordingly, no summarized financial information of these non-wholly owned subsidiaries is presented separately. Risks in relation to the VIEs In the opinion of the Company's management, the contractual arrangements discussed above have resulted in the Company, and the WOFE having the power to direct activities that most significantly impact the VIEs, including appointing key management, setting up operating policies, exerting financial controls and transferring profit or assets out of the VIEs at its discretion. The Company has the power to direct activities of the VIEs and can have assets transferred out of the VIEs under its control. Therefore, the Company considers that there is no asset in any of the VIEs that can be used only to settle obligations of the VIEs, except for registered capital, capital reserve and PRC statutory reserves of the VIEs totaling RMB4,432 million and RMB4,206 million as at December 31, 2018 and 2019, respectively. Currently there is no contractual arrangement that could require the Company to provide additional financial support to the VIEs. As the Company is conducting its Internet-related business mainly through the VIEs, the Company may provide such support on a discretional basis in the future, which could expose the Company to a loss. As the VIEs organized in the PRC were established as limited liability companies under PRC law, their creditors do not have recourse to the general credit of the WOFE for the liabilities of the VIEs, and the WOFE does not have the obligation to assume the liabilities of these VIEs. The Company determines that the Contractual Arrangements are in compliance with PRC law and are legally enforceable. However, uncertainties in the PRC legal system could limit the Group's ability to enforce the Contractual Arrangements. On January 19, 2015, the Ministry of Commerce of the PRC ("MOFCOM"), released for public comment a proposed PRC law, the Draft FIE Law, that appears to include Consolidated VIEs within the scope of entities that could be considered as foreign invested enterprises, or FIEs, that would be subject to restrictions under existing PRC law on foreign investment in certain categories of industry. Specifically, the Draft FIE Law introduces the concept of "actual control" for determining whether an entity is considered to be an FIE. In addition to control through direct or indirect ownership or equity, the Draft FIE Law includes control through contractual arrangements within the definition of "actual control." The Draft FIE Law includes provisions that would exempt from the definition of foreign invested enterprises entities where the ultimate controlling shareholders are either entities organized under PRC law or individuals who are PRC citizens. The Draft FIE Law is silent as to what type of enforcement action might be taken against existing entities that operate in restricted or prohibited industries and are not controlled by entities organized under PRC law or individuals who are PRC citizens. If the restrictions and prohibitions on foreign invested enterprises included in the Draft FIE Law are enacted and enforced in their current form, the Company's ability to use the Contractual Arrangements and the Company's ability to conduct business through them could be severely limited. The Company's ability to control VIEs also depends on rights provided to the WOFE, under the powers of attorney agreement, to vote on all matters requiring shareholder approval. As noted above, the Company believes these powers of attorney agreements are legally enforceable, but they may not be as effective as direct equity ownership. In addition, if the corporate structure of the Group or the contractual arrangements between the or the WOFE, the VIEs and their respective shareholders were found to be in violation of any existing PRC laws and regulations, the relevant PRC regulatory authorities could: • revoke the Group’s business and operating licenses; • require the Group to discontinue or restrict its operations; • restrict the Group’s right to collect revenues; • block the Group’s websites; 1 General information, organization and basis of preparation (Continued) 1.2 Organization and principal activities (Continued) • require the Group to restructure the operations, re-apply for the necessary licenses or relocate its businesses, staff and assets; • impose additional conditions or requirements with which the Group may not be able to comply; or • take other regulatory or enforcement actions against the Group that could be harmful to the Group’s business. The following are major financial statements amounts and balances of the Group’s VIEs and subsidiaries of VIEs as at December 31, 2018 and 2019 and for the years ended December 31, 2017, 2018 and 2019 on a combined basis. As at December 31, 2018 2019 RMB’million RMB’million Total current assets 7,199 9,303 Total non-current assets 5,902 5,824 Total assets 13,101 15,127 Total current liabilities (5,664 ) (6,446 ) Total non-current liabilities (562 ) (425 ) Total liabilities (6,226 ) (6,871 ) Year ended December 31, 2017 2018 2019 RMB’million RMB’million RMB’million Total revenues 10,948 18,966 25,379 Net profit 340 1,333 1,323 Net cash inflow/(outflow) from operating activities 1,763 (334 ) (101 ) Net cash inflow/(outflow) from investing activities 131 (1,244 ) (185 ) Net cash outflow from financing activities - - (115 ) Net increase/(decrease) in cash and cash equivalents 1,894 (1,578 ) (401 ) Cash and cash equivalents, beginning of the year 1,412 3,306 1,728 Cash and cash equivalents, end of the year 3,306 1,728 1,327 The above combined financial statements amounts and balances have included intercompany transactions which have been eliminated in the Company's consolidated financial statements. As at December 31, 2018 and 2019, the total assets of Group's VIEs mainly consisted of cash and cash equivalents, accounts receivable, prepayments, deposits and other current assets and intangible assets. As at December 31, 2018 and 2019, the total liabilities of VIEs mainly consisted of accounts payable, accrued expenses and other current liabilities. The recognized revenue-producing assets held by the Group's VIEs include intangible assets acquired through business combination, prepaid content royalties and domain names, servers and leasehold improvements relating to office facilities. The balances of these assets as at December 31, 2018 and 2019 were included in the line of "Total non-current assets" in the table above. The unrecognized revenue-producing assets held by the Group's VIEs mainly consist of internally generated intellectual property, licenses, and trademarks that the Group relies on to operate its businesses.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Disclosure Of Significant Accounting Policies [Abstract]
Summary of significant accounting policies	2 Summary of significant accounting policies The principal accounting policies applied in the preparation of these consolidated financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. 2.1 Basis of preparation The consolidated financial statements of the Group have been prepared in accordance with the International Financial Reporting Standards (“IFRSs”) as issued by International Accounting Standards Board (“IASB”). The consolidated financial statements have been prepared under the historical cost convention, as modified by the revaluation of other investments, financial assets at fair value through other comprehensive income and short-term investments, which are carried at fair value. The preparation of financial statements in conformity with IFRSs requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Group's accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements are disclosed in Note 4. 2.2 New and amendments to the accounting standards adopted and recent accounting pronouncements (a) New and amendments to the accounting standards adopted All the new standards and amendments that are effective for annual reporting period commencing January 1, 2019 have been applied by the Group for the year ended December 31, 2019. Except IFRS 16 Leases, the adoption of these new and amended standards does not have material impact on the consolidated financial statements of the Group. Adoption of IFRS 16 The Group has adopted IFRS 16 Leases from January 1, 2019, and has not restated comparatives for the 2018 reporting period, as permitted under the specific transition provisions in the standard. The reclassifications and the adjustments arising from the new leasing rules are therefore recognized in the opening balance sheet on January 1, 2019. The new accounting policies are disclosed in Note 2.28. On adoption of IFRS 16, the Group recognized right-of-use assets and lease liabilities of RMB100 million and RMB97 million, respectively, in relation to leases which had previously been classified as ‘operating leases’ under the principles of IAS 17 Leases. These lease liabilities were measured at the present value of the remaining lease payments, discounted using the lessee’s incremental borrowing rate as at January 1, 2019. The weighted average lessee’s incremental borrowing rate applied to the lease liabilities on January 1, 2019 was 5.18%. RMB'million Operating commitments disclosed as at December 31, 2018 305 (Less): Other commitments (28 ) 277 Discounted using the lessee’s incremental borrowing rate of at the date of initial application 222 (Less): short-term leases not recognized as a liability (125 ) Lease liabilities recognized as at January 1,2019 97 Of which are: Current lease liabilities 29 Non-current lease liabilities 68 2Summary of significant accounting policies (Continued) 2.2New and amendments to the accounting standards adopted and recent accounting pronouncements (Continued) (a) New and amendments to the accounting standards adopted (Continued) In applying IFRS 16 for the first time, the Group has used the following practical expedients permitted by the standard: • applying a single discount rate to a portfolio of leases with reasonably similar characteristics • relying on previous assessments on whether leases are onerous as an alternative to performing an impairment review – there were no onerous contracts as at January 1, 2019 • accounting for operating leases with a remaining lease term of less than 12 months as at January 1, 2019 as short-term leases • excluding initial direct costs for the measurement of the right-of-use asset at the date of initial application, and • using hindsight in determining the lease term where the contract contains options to extend or terminate the lease. The Group has also elected not to reassess whether a contract is, or contains a lease at the date of initial application. Instead, for contracts entered into before the transition date the Group relied on its assessment made applying IAS 17 and Interpretation 4 Determining whether an Arrangement contains a Lease. (b) Recent accounting pronouncements A number of new standards and amendments to standards have not come into effect for the financial year beginning January 1, 2019, and have not been early adopted by the Group in preparing these consolidated financial statements. None of these new standards and amendments to standards is expected to have a significant effect on the consolidated financial statements of the Group. 2.3 Principles of consolidation and equity accounting (a) Subsidiaries Subsidiaries are all entities (including VIEs as stated in Note 1.2 above) over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. Intercompany transactions, balances and unrealized gains on transactions between group companies are eliminated. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the transferred asset. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the Group. Non-controlling interests in the results and equity of subsidiaries are shown separately in the consolidated income statement, statement of comprehensive income, statement of changes in equity and balance sheet, respectively. 2Summary of significant accounting policies (Continued) 2.3 Principles of consolidation and equity accounting (Continued) (b) Associates Associates are all entities over which the Group has significant influence but not control or joint control, generally but not necessarily accompanying a shareholding of between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting (see (d) below), after initially being recognized at cost. Interests in associates are accounted for using the equity method of accounting (see (d) below), after initially being recognized at cost in the consolidated balance sheet. (c) Joint ventures Investments in joint arrangements are classified as either joint operations or joint ventures depending on the contractual rights and obligations of each investor. The Group has assessed the nature of its joint arrangements and determined them to be joint ventures. Interests in joint ventures are accounted for using the equity method (see (d) below), after initially being recognized at cost in the consolidated balance sheet. (d) Equity accounting Under the equity method of accounting, the investments are initially recognized at cost and adjusted thereafter to recognize the Group's share of the post-acquisition profits or losses of the investee in profit or loss, and the Group's share of movements in other comprehensive income of the investee in other comprehensive income. Dividends received or receivable from associates and joint ventures are recognized as a reduction in the carrying amount of the investment. When the Group's share of losses in an equity-accounted investment equals or exceeds its interest in the entity, including any other unsecured long-term receivables, the Group does not recognize further losses, unless it has incurred obligations or made payments on behalf of the other entity. Unrealised gains on transactions between the Group and its associates and joint ventures are eliminated to the extent of the Group's interest in these entities. Unrealized losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. Accounting policies of equity accounted investees have been changed where necessary to ensure consistency with the policies adopted by the Group. The carrying amount of equity-accounted investments is tested for impairment in accordance with the policy described in Note 2.10 whenever there is an indication that the carrying amount may be impaired in accordance with Note 2.11 (b). 2.4 Business combinations The acquisition method of accounting is used to account for all business combinations except for the business combinations under common control as stated below, regardless of whether equity instruments or other assets are acquired. The consideration transferred for the acquisition of a subsidiary comprises the: • fair values of the assets transferred • liabilities incurred to the former owners of the acquired business • equity interests issued by the Group • fair value of any asset or liability resulting from a contingent consideration arrangement, and • fair value of any pre-existing equity interest in the subsidiary. 2 Summary of significant accounting policies (Continued) 2.4 Business combinations (Continued) Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are, with limited exceptions, measured initially at their fair values at the acquisition date. The Group recognizes any non-controlling interest in the acquired entity on an acquisition-by-acquisition basis either at fair value or at the non-controlling interest's proportionate share of the acquired entity's net identifiable assets. Acquisition-related costs are expensed as incurred. The excess of the: • consideration transferred, • amount of any non-controlling interest in the acquired entity, and • acquisition-date fair value of any previous equity interest in the acquired entity over the fair value of the net identifiable assets acquired is recorded as goodwill. If the business combination is achieved in stages, the acquisition date carrying value of the acquirer’s previously held equity interest in the acquiree is remeasured to fair value at the acquisition date. Any gains or losses arising from such remeasurement are recognized in profit or loss. Business combination under common control The Group accounts for the business combination between entities under common control using the predecessor accounting. For predecessor accounting: • Assets and liabilities of the acquired entity are stated at predecessor carrying values. Fair value measurement is not required. • No new goodwill arises in predecessor accounting. • Any difference between the consideration given and the aggregate carrying value of the assets and liabilities of the acquired entity at the date of the transaction is included in equity in retained earnings or in a separate reserve. The Group does not restate any assets and liabilities of the acquired entity. The assets and liabilities of the acquired entity are consolidated using the predecessor’s amounts from the controlling party’s perspective. No new goodwill is recorded. Any difference between the cost of investment and the carrying value of the net assets is recorded in equity as merger reserve. The Group elects to incorporate the acquired entity’s results only from the date on which the business combination between entities under common control occurred. Consequently, the consolidated financial statements do not reflect the results of the acquired entity for the period before the transaction occurred. The corresponding amount for the previous year are also not restated. 2.5 Segment reporting Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision makers, who are responsible for allocating resources and assessing performance of the operating segments and making strategic decisions. The Group's chief operating decision makers have been identified as executive directors of the Company, who review the consolidated results of operations when making decisions about allocating resources and assessing performance of the Group as a whole. 2 Summary of significant accounting policies (Continued) 2.5 Segment reporting (Continued) For the purpose of internal reporting and management's operation review, the chief operating decision-makers and management personnel do not segregate the Group's business by product or service lines. Hence, the Group has only one operating segment. In addition, the Group does not distinguish between markets or segments for the purpose of internal reporting. As the Group's assets and liabilities are substantially located in the PRC, substantially all revenues are earned and substantially all expenses are incurred in the PRC, no geographical segments are presented. 2.6 (b) Functional and presentation currency Items included in the financial statements of each of the Group's entities are measured using the currency of the primary economic environment in which the entity operates (the “functional currency”). The functional currency of the Company is United States Dollars (“US$”). As the major operations of the Group are within the PRC, the Group presents its consolidated financial statements in Renminbi (“RMB”), unless otherwise stated. (c) Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation of monetary assets and liabilities denominated in foreign currencies at year end exchange rates are generally recognized in the income statement. Foreign exchange gains and losses that relate to borrowings are presented in the income statement, within finance cost. All other foreign exchange gains and losses are presented in the income statement on a net basis within finance cost. (d) Group companies The results and financial position of foreign operations (none of which has the currency of a hyperinflationary economy) that have a functional currency different from the presentation currency are translated into the presentation currency as follows: • assets and liabilities for each balance sheet presented are translated at the closing rate at the date of that balance sheet • income and expenses for each income statement and statement of comprehensive income are translated at average exchange rates (unless this is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated at the dates of the transactions), and • all resulting exchange differences are recognized in other comprehensive income. On consolidation, exchange differences arising from the translation of any net investment in foreign entities are recognized in other comprehensive income. When a foreign operation is sold or any borrowings forming part of the net investment are repaid, the associated exchange differences are reclassified to profit or loss, as part of the gains or losses on sale. Goodwill and fair value adjustments arising on the acquisition of a foreign operation are treated as assets and liabilities of the foreign operation and translated at the closing rate. Currency translation differences arising are recognized in other comprehensive income. 2 Summary of significant accounting policies (Continued) 2.7 Property, plant and equipment are stated at historical cost less accumulated depreciation. Historical cost includes expenditure that is directly attributable to the acquisition of the items Subsequent costs are included in the asset’s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. The carrying amount of any component accounted for as a separate asset is derecognized when replaced. All other repairs and maintenance are charged to profit or loss during the reporting period in which they are incurred. Depreciation is calculated using the straight-line method to allocate their cost or revalued amounts, net of their residual values, over their estimated useful lives or, in the case of leasehold improvements and certain leased plant and equipment, the shorter lease term as follows: Servers and network equipment 3 - 5 years Office furniture, equipment and others 3 - 5 years Leasehold improvements Shorter of expected lives of leasehold improvements and lease term The assets’ residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period. An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount (Note 2.10). Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognized in the income statement. 2.8 Goodwill Goodwill is not amortized but it is tested for impairment annually, or more frequently if events or changes in circumstances indicate that it might be impaired, and is carried at cost less accumulated impairment losses. Gains and losses on the disposal of an entity include the carrying amount of goodwill relating to the entity sold. Goodwill is allocated to cash-generating units (“CGUs”) for the purpose of impairment testing. The allocation is made to those CGUs or groups of CGUs that are expected to benefit from the business combination in which the goodwill arose. The units or groups of units are identified at the lowest level at which goodwill is monitored for internal management purposes, below the operating segment. 2.9 (a) Domain name, trademark and Internet audio/video program transmission license Separately acquired domain name, trademark and Internet audio/video program transmission license are shown at historical cost. These assets acquired in a business combination are recognized at fair value at the acquisition date. Domain name, trademark and Internet audio/video program transmission license have a finite useful life and are carried at cost less accumulated amortization. Amortization is calculated using the straight-line method to allocate the cost of these assets and over their respective useful live of no more than 12 years. The useful lives of these assets are the periods over which they are expected to be available for use by the Group, and the management of the Group also take into account of past experience when estimating the useful lives. 2 Summary of significant accounting policies (Continued) 2.9 (b) Separately acquired and internal developed contents and copyrights Separately acquired contents and copyrights are shown at historical cost. The Group also produces or/and contracts external parties to produce contents to exhibit on its platforms. Produced contents includes direct production costs, production overhead and acquisition costs. The Group recognizes internal developed contents as intangible assets only when the following criteria are met: the technical feasibility of completing the intangible asset exists, there is an intent to complete and an ability to use or sell the intangible asset, the intangible asset will generate probable future economic benefits, there are adequate resources available to complete the development and to use or sell the intangible asset, and there is the ability to reliably measure the expenditure attributable to the intangible asset during its development. Capitalized in house produced contents are amortized on a straight-line basis over the estimated useful lives of 1 to 5 years. ( c ) Other intangible assets acquired in a business combination Other intangible assets acquired in a business combination are recognized initially at fair value at the acquisition date and subsequently carried at the amount initially recognized less accumulated amortization and impairment loss, if any. Amortization is calculated using the straight-line method to allocate the costs of acquired intangible assets over the following estimated useful lives: Online users 1 year Corporate customer relationship 3 - 4 years Supplier resources 3 - 6 years Non-compete agreements 4 - 5 years Copyrights 3 - 7 years 2.10 Impairment of non-financial assets Goodwill and intangible assets that have an indefinite useful life are not subject to amortization and are tested annually for impairment, or more frequently if events or changes in circumstances indicate that they might be impaired. Other assets are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Impairment review on the goodwill of the Group is conducted by the management as at December 31 according to IAS 36 "Impairment of assets". An impairment loss is recognized for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's fair value less costs of disposal and value in use. For the purpose of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash inflows from other assets or groups of assets (cash-generating units). Non-financial assets other than goodwill that suffered an impairment are reviewed for possible reversal of the impairment at the end of each reporting period. 2.11 Investments and other financial assets (a) Classification and measurement From January 1, 2018, the Group classifies its financial assets in the following measurement categories: • those to be measured subsequently at fair value (either through other comprehensive income, or through profit or loss), and • those to be measured at amortized cost. The classification depends on the entity’s business model for managing the financial assets and the contractual terms of the cash flows. 2 Summary of significant accounting policies (Continued) 2.11 Investments and other financial assets (Continued) (a) Classification and measurement (Continued) For assets measured at fair value, gains and losses will either be recorded in profit or loss or other comprehensive income. For investments in equity instruments that are not held for trading, this will depend on whether the Group has made an irrevocable election at the time of initial recognition to account for the equity investment at fair value through other comprehensive income. The Group reclassifies debt investments only when its business model for managing those assets changes. Purchases and sales of financial assets are recognized on trade-date, the date on which the Group commits to purchase or sell the asset. Financial assets are derecognized when the rights to receive cash flows from the financial assets have expired or have been transferred and the Group has transferred substantially all the risks and rewards of ownership. At initial recognition, the Group measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition of the financial asset. Transaction costs of financial assets carried at fair value through profit or loss are expensed in profit or loss. Financial assets with embedded derivatives are considered in their entirety when determining whether their cash flows are solely payments of principal and interest. Debt instruments Initial recognition and subsequent measurement of debt instruments depend on the Group’s business model for managing the asset and the contractual cash flow characteristics of the asset. There are three categories into which the Group classifies its debt instruments: • Amortized cost: Financial assets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are classified as and measured at amortized cost. A gain or loss on a debt investment measured at amortized cost which is not part of a hedging relationship is recognized in profit or loss when the asset is derecognized or impaired. Interest income from these financial assets is recognized using the effective interest rate method. • Fair value through other comprehensive income: Financial assets that are held for collection of contractual cash flows and for selling the financial assets, where the assets’ cash flows represent solely payments of principal and interest, are classified as and measured at fair value through other comprehensive income. Movements in the carrying amount of these financial assets are taken through other comprehensive income, except for the recognition of impairment losses or reversals, interest income and foreign exchange gains and losses which are recognized in profit or loss. When the financial asset is derecognized, the cumulative gain or loss previously recognized in other comprehensive income is reclassified from equity to profit or loss and recognized in “other gains/(losses), net” in the consolidated income statement. Interest income from these financial assets is recognized using the effective interest rate method. Foreign exchange gains and losses and impairment losses or reversals are presented in “other gains/(losses), net”. • Fair value through profit or loss: Financial assets that do not meet the criteria for amortized cost or fair value through other comprehensive income are classified as and measured at fair value through profit or loss. A gain or loss on a debt investment measured at fair value through profit or loss which is not part of a hedging relationship is recognized in profit or loss and presented in “other gains/(losses), net” for the period in which it arises. 2 Summary of significant accounting policies (Continued) 2.11 Investments and other financial assets (Continued) (a) Classification and measurement (Continued) Equity instruments The Group subsequently measures all equity investments at fair value. Where the Group’s management has elected to present fair value gains and losses on equity investments in other comprehensive income, there is no subsequent reclassification of fair value gains and losses to profit or loss following the derecognition of the investment. Dividends from such investments continue to be recognized in profit or loss as other income when the Group’s right to receive payments is established. Changes in the fair value of financial assets at fair value through profit or loss are recognized in “other gains/(losses), net” fair value through other comprehensive income (b) Impairment From January 1, 2018, the Group assesses on a forward looking basis the expected credit losses associated with its debt instruments carried at amortized cost and fair value through other comprehensive income. The impairment methodology applied depends on whether there has been a significant increase in credit risk. For accounts receivable and contract assets, the Group applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognized since initial recognition. Impairment on deposits and other receivables is measured as either 12-month expected credit losses or lifetime expected credit losses, depending on whether there has been a significant increase in credit risk since initial recognition. If a significant increase in credit risk of a deposit or receivable has occurred since initial recognition, the impairment is measured as lifetime expected credit losses. The Group assesses on a forward looking basis the expected credit losses associated with its debt instruments carried at amortized cost and fair value through other comprehensive income. The impairment methodology applied depends on whether there has been a significant increase in credit risk. (c) Offsetting Financial assets and liabilities are offset and the net amount reported in the balance sheet where the Company currently has a legally enforceable right to offset the recognized amounts, and there is an intention to settle on a net basis or realize the asset and settle the liability simultaneously. The Company has also entered into arrangements that do not meet the criteria for offsetting but still allow for the related amounts to be set off in certain circumstances, such as bankruptcy or the termination of a contract. 2.12 Inventories, mainly consisting of merchandise for sale, are primarily accounted for using the weighted average method and are stated at the lower of cost and net realizable value. 2.13 Accounts receivable are amounts due from customers for goods sold or services performed in the ordinary course of business. Accounts receivable are generally due for settlement within 30 to 90 days and therefore are all classified as current. 2 Summary of significant accounting policies (Continued) 2.14 Short-term investments are investments issued by commercial banks in the PRC with a variable return and accounted for as financial assets at fair value through profit and loss (see Note 2.11 above). Since these investments’ maturity dates are within one year, they are classified as current assets. 2.15 Cash and cash equivalents For the purpose of presentation in the statement of cash flows, cash and cash equivalents includes cash on hand, deposits held at call with financial institutions, and other short-term deposits with original maturities of three months or less. 2.16 Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares or options are shown in equity as a deduction, net of tax, from the proceeds. 2.17 Accounts and other payables These amounts represent liabilities for goods and services provided to the Group prior to the end of financial year which are unpaid. The amounts are unsecured and are usually paid within 1 year of recognition. Accounts and other payables are presented as current liabilities unless payment is not due within 12 months after the reporting period. 2.18 The income tax expense or credit for the period is the tax payable on the current period’s taxable income based on the applicable income tax rate for each jurisdiction adjusted by changes in deferred tax assets and liabilities attributable to temporary differences and to unused tax losses. (a) Current income tax The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the end of the reporting period in the countries where the company’s subsidiaries and associates operate and generate taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities. (b) Deferred income tax Deferred income tax is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. However, deferred tax liabilities are not recognized if they arise from the initial recognition of goodwill. Deferred income tax is also not accounted for if it arises from initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. Deferred income tax is determined using tax rates (and laws) that have been enacted or substantially enacted by the end of the reporting period and are expected to apply when the related deferred income tax asset is realized or the deferred income tax liability is settled. Deferred tax assets are recognized only if it is probable that future taxable amounts will be available to utilize those temporary differences and losses. Deferred tax liabilities and assets are not recognized for temporary differences between the carrying amount and tax bases of investments in foreign operations where the company is able to control the timing of the reversal of the temporary differences and it is probable that the differences will not reverse in the foreseeable future. 2 Summary of significant accounting policies (Continued) 2.18 (c) Offsetting Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets and liabilities and when the deferred tax balances relate to the same taxation authority. Current tax assets and tax liabilities are offset where the entity has a leg

Financial Risk Management

Financial Risk Management	12 Months Ended
	Dec. 31, 2019
Financial Risk Management [Abstract]
Financial Risk Management	3 Financial risk management 3.1 Financial risk factors The Group's activities expose it to a variety of financial risks: market risk (including foreign exchange risk, price risk and interest rate risk), credit risk and liquidity risk. The Group's overall risk management strategy seeks to minimize the potential adverse effects on the financial performance of the Group. Risk management is carried out by the senior management of the Group. (a) Market risk (i) Foreign exchange risk The Group is exposed to foreign exchange risk arising from various currency exposures, primarily with respect to RMB and US$. Foreign exchange risk arises when future commercial transactions or recognized assets and liabilities are denominated in a currency that is not the respective functional currency of the Group’s subsidiaries. The functional currency of the Company and majority of its overseas subsidiaries is USD whereas the functional currency of the subsidiaries which operate in the PRC is RMB. The Group currently does not hedge transactions undertaken in foreign currencies but manages its foreign exchange risk by performing regular reviews of the Group’s net foreign exchange exposures. 3 Financial risk management (Continued) 3.1 Financial risk factors (Continued) (a) Market risk (Continued) (i) Foreign exchange risk (Continued) If RMB had strengthened/weakened by 5% against US$ with all other variables held constant, the post-tax profit would have been RMB7 million higher/lower and RMB28 million higher/lower, for the years ended December 31, 2018 and 2019, respectively, as a result of net foreign exchange gains/losses on translation of net monetary assets denominated in RMB/US$ which is not the functional currencies of the respective Group’s entities. (ii) Price risk The Group is exposed to price risk because of investments held by the Group, which were classified as financial assets at fair value through other comprehensive income and other investments for 2018 and 2019. The Group is not exposed to commodity price risk. The sensitivity analysis is determined based on the exposure to equity price risk of financial assets at fair value through other comprehensive income and other investments at the end of each reporting period. If equity prices of the respective instruments held by the Group had been 5% higher/lower, the other comprehensive income would have been approximately RMB167 million and RMB223 million higher/lower, for the years ended December 31, 2018 and 2019, respectively, and profit for the year would have been approximately RMB11 million and RMB11 million higher/lower, for the year ended December 31, 2018 and 2019, respectively. (iii) Interest rate risk Other than term deposits with initial terms of over three months and cash and cash equivalents, the Group has no other significant interest-bearing assets. In addition, the Group has no any significant interest-bearing liabilities. Accordingly, the directors of the Company do not anticipate there is any significant impact to interest-bearing assets resulted from the changes in interest rates, because the interest rates of these assets are not expected to change significantly. (b) Credit risk The Group is exposed to credit risk in relation to its cash and cash deposits (including term deposits) placed with banks and financial institutions, short-term investments, as well as accounts and other receivables. The carrying amount of each class of these financial assets represents the Group’s maximum exposure to credit risk in relation to the corresponding class of financial assets. The Group has policies in place to ensure that credit terms are granted to counterparties, including customers for contents sublicenses, advertising agencies, third parties platforms as well as entities under Tencent, with an appropriate credit history and the Group performs periodic credit evaluations of these counterparties. Management does not expect any loss arising from non-performance by these counterparties. Customers for contents sublicenses and the third parties platforms are reputable corporations with sound financial position. The credit quality of the advertising agencies are assessed on a regular basis based on historical settlement records and past experience. In addition, deposits are only placed with reputable domestic or international financial institutions. There has been no recent history of default in relation to these financial institutions. Top five customers accounted for 9% of gross accounts receivable comprise of 2%, 2%, 2%, 2% and 1% from these top five customers as at December 31, 2019. Nevertheless no single external customer amount to more than 10% of the revenue of the Group for the year ended December 31, 2019. 3 Financial risk management (Continued) 3.1 Financial risk factors (Continued) (b) Credit risk (Continued) The Group applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognized from initial recognition of the assets. The provision matrix is determined based on historical observed default rates over the expected life of the receivables with similar credit risk characteristics and is adjusted for forward-looking estimates. The historical observed default rates are updated based on the payment profiles of receivable over a period of 12 months, and changes in the forward-looking estimates are analyzed at year end. For the year ended December 31, 2018 and 2019, loss allowance made against the gross amounts of accounts receivable were not significant, and provision matrix is not presented. As at December 31, 2019, the carrying amounts of accounts receivable approximated their fair values. (c) Liquidity risk The Group aims to maintain sufficient cash and cash equivalents and short-term investments to meet financial obligations when due. Management monitors rolling forecasts of the Group’s liquidity requirements on the basis of expected cash flows and considering the maturities of financial assets and financial liabilities. As at December 31, 2018 and 2019, the Group did not have any external borrowings and majority of its financial liabilities except for the lease liabilities, mainly comprise of accounts payable and other payables and accruals, are due for settlement contractually within 12 months. The contractual undiscounted cash flows of the Group’s lease liabilities payable in the next twelve months and more than 1 year but within 5 years as at December 31, 2019 are RMB78 million, RMB82 million, respectively. The contractual undiscounted cash outflow of the Group’s financial liabilities approximates their carrying amounts included in the consolidated balance sheet. 3.2 Capital risk management The Group’s objectives on managing capital are to safeguard the Group’s ability to continue as a going concern and support the sustainable growth of the Group in order to provide returns for shareholders and benefits for other stakeholders and to maintain an optimal capital structure to enhance shareholders’ value in the long term. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or sell assets to reduce debt. As at December 31, 2018 and 2019, the directors of the Company consider the risk of the Group’s capital structure is remote as the Group has a net cash position and without any material external interest-bearing debts. 3.3 Fair value estimation The table below analyzes the Group’s financial instruments carried at fair value as at December 31, 2018 and 2019 by level of the inputs to valuation techniques used to measure fair value. Such inputs are categorized into three levels within a fair value hierarchy as follows: • Quoted prices (unadjusted) in active markets for identical assets or liabilities (level 1); • Inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly (that is, as prices) or indirectly (that is, derived from prices) (level 2); and • Inputs for the asset or liability that are not based on observable market data (that is, unobservable inputs) (level 3). As at December 31, 2018 and 2019, the Group’s financial instruments carried at fair values comprised financial assets at fair value through other comprehensive income (Note 16(a)), short-term investments and other investments (Note 16(b)) stated in the consolidated balance sheets were measured at level 1, level 2 and level 3 fair value hierarchy, respectively. The Group’s contingent consideration of RMB63 million and RMB112 million included in other payables and other liabilities (Note 24) as at December 31, 2018 and 2019, respectively were measured at level 3 fair value hierarchy. 3 Financial risk management (Continued) 3.3 Fair value estimation (Continued) The fair value of financial instruments traded in active markets is determined with reference to quoted market prices at the end of the reporting period. A market is regarded as active if quoted prices are readily and regularly available from an exchange, dealer, broker, industry group, pricing service, or regulatory agency, and those prices represent actual and regularly occurring market transactions on an arm’s length basis. These instruments are included in level 1. The fair value of financial instruments that are not traded in an active market is determined by using valuation techniques. These valuation techniques maximize the use of observable market data where it is available and rely as little as possible on entity specific estimates. If all significant inputs required for evaluating the fair value of a financial instrument are observable, the instrument is included in level 2. If one or more of the significant inputs are not based on observable market data, the instrument is included in level 3. The Group has a team of personnel who performs valuation on these level 3 instruments for financial reporting purposes. The team adopts various valuation techniques to determine the fair value of the Group’s level 3 instruments. External valuation experts may also be involved and consulted when it is necessary. The components of the level 3 instruments mainly include investments in unlisted companies classified as other investment, short-term investments and contingent consideration payables. As these instruments are not traded in an active market, their fair values have been determined using various applicable valuation techniques, including discounted cash flows approach and comparable transactions approach, etc. Major assumptions used in the valuation include historical financial results, assumptions about future growth rates, estimates of weighted average cost of capital (WACC), recent market transactions, discount for lack of marketability and other exposure etc. The fair value of these instruments determined by the Group requires significant judgement, including: (i) investments in unlisted companies and projects and short-term investments: financial performance of the investee companies, market value of comparable companies, projected cash flows as well as discount rate, etc.; and (ii) contingent consideration payables: estimated performance matrix based on historical performance and discount rate. During the years ended December 31, 2018 and 2019, there was no transfer between level 1 and 2 for recurring fair value measurements. Movement of the financial assets at fair value that using level 3 measurements, solely represented other investments, have been presented in Note 16(b). Movement of the financial liabilities at fair value using level 3 measurements, solely represented contingent consideration, comprised inception of RMB63 million as a result of business combination and fair value loss of RMB49 million recognized during the years ended December 31, 2018 and 2019, respectively.

Critical accounting estimates a

Critical accounting estimates and judgments	12 Months Ended
	Dec. 31, 2019
Default Root [Abstract]
Critical accounting estimates and judgments	4 Critical accounting estimates and judgments The preparation of financial statements requires the use of accounting estimates which, by definition, will seldom equal the actual results. Management also needs to exercise judgement in applying the Group’s accounting policies. Estimates and judgements are continually evaluated. They are based on historical experience and other factors, including expectations of future events that may have a financial impact on the entity and that are believed to be reasonable under the circumstances. (a) Consolidation of VIEs As disclosed in Note 1.2, the Group exercises control over the VIEs and has the right to recognize and receive substantially all the economic benefits through the Contractual Arrangements. The Group considers that it controls the VIEs notwithstanding the fact that it does not hold direct equity interests in the VIEs, as it has power over the financial and operating policies of the VIEs and receive substantially all the economic benefits from the business activities of the VIEs through the Contractual Arrangements. Accordingly, all these VIEs are accounted for as controlled structured entities and their financial statements have also been consolidated by the Company. 4 Critical accounting estimates and judgments (Continued) (b) The estimates of the lifespans of durable virtual gifts Users purchase certain durable virtual gifts on the Group's online karaoke and live streaming platforms and the relevant revenue is recognized based on the estimated lifespans of the virtual gifts. The estimated lifespans are determined by the management based on the expected service period derived from historical data of user relationship period. Significant judgements are required in determining the expected user relationship periods, including but not limited to historical users' activities patterns and churn out rate. The Group has adopted a policy of assessing the estimated lifespans of virtual gifts on a regular basis whenever there is any indication of change in the expected user relationship periods. Any change in the estimates may result in the revenue being recognized on a different basis from that in prior periods. (c) Recoverability of non-financial assets The Group tests annually whether goodwill has suffered any impairment. Goodwill and other non-financial assets, mainly including property, plant and equipment, right-of-use assets, intangible assets, as well as investments accounted for using equity method are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. The recoverable amounts have been determined based on value-in-use calculations or fair value less costs to sell. These calculations require the use of judgments and estimates. Management judgment is required in the area of asset impairment particularly in assessing: (i) whether an event has occurred that may indicate that the related asset values may not be recoverable; (ii) whether the carrying value of an asset can be supported by the recoverable amount, being the higher of fair value less costs to sell and net present value of future cash flows which are estimated based upon the continued use of the asset in the business; (iii) the selection of the most appropriate valuation technique, e.g. the market approach, the income approach, as well as a combination of approaches, including the adjusted net asset method; and (iv) the appropriate key assumptions to be applied in preparing cash flow projections including whether these cash flow projections are discounted using an appropriate rate. Changing the assumptions selected by management in assessing impairment, including the discount rates or the growth rate assumptions in the cash flow projections, could materially affect the net present value used in the impairment test and as a result affect the Group’s financial condition and results of operations. If there is a significant adverse change in the projected performance and resulting future cash flow projections, it may be necessary to take an impairment charge to income statement. (d) Share-based compensation arrangements The Group measures the cost of equity-settled transactions with employees and non- employees by reference to the fair value of the equity instruments at the date at which they are granted. The fair value is estimated using a model which requires the determination of the appropriate inputs. The Group has to estimate the expected yearly percentage of grantees that will stay within the Group at the end of vesting periods of the options and awarded shares (the “Expected Retention Rate”) in order to determine the amount of share-based compensation expenses charged to the consolidated income statement. The assumptions and models used for estimating the fair value of share-based payment transactions are disclosed in Note 23. (e) Income taxes The Group is subject to income taxes in numerous jurisdictions. Significant judgement is required in determining the worldwide provision for income taxes. Where the final tax outcome of these matters is different from the amounts that were initially recorded, such differences will impact current income tax and deferred income tax in the period in which such determination is made.

Revenue

Revenue	12 Months Ended
	Dec. 31, 2019
Revenue [Abstract]
Revenue	5 Revenue During the years ended December 31, 2017, 2018 and 2019, revenue contributed from subscription packages amounted to RMB1,841 million, RMB2,499 million and RMB3,563 million, respectively. As at December 2018 and 2019, incremental contracts costs related to contracts with customers are not material to the Group. Details of contract liabilities were disclosed in Note 25.

Interest Income

Interest Income	12 Months Ended
	Dec. 31, 2019
Revenue [Abstract]
Interest Income	6 Interest Income Interest income mainly represents interest income from bank deposits, including bank balance and term deposits.

Other gains_(losses), net

Other gains/(losses), net	12 Months Ended
	Dec. 31, 2019
Other Gains Losses [Abstract]
Other gains/(losses), net	7 Other gains/(losses), net Year ended December 31, 2017 2018 2019 RMB’million RMB’million RMB’million Government grants and tax rebates (note) 30 52 132 Impairment provision for investments in associates (Note 15) (2 ) (2 ) (43 ) Net foreign exchange gains/(losses) 18 (31 ) - Gain on step-up acquisition arising from business combination 72 - - Fair value change of investment - (30 ) (37 ) Others 6 (18 ) 26 124 (29 ) 78 Note: There are no unfulfilled conditions or contingencies related to these subsidies.

Expense by nature

Expense by nature	12 Months Ended
	Dec. 31, 2019
Default Root [Abstract]
Expense by nature	8 Expense by nature Year ended December 31, 2017 RMB’million 2018 RMB’million 2019 RMB’million Service costs (note i) 6,142 10,323 14,967 Advertising agency fees 188 204 233 Employee benefits expenses (note ii and note iii) 1,373 2,077 2,527 Promotion and advertising expenses 660 1,511 1,823 Notes: (i) Service costs mainly comprise of licensing costs, revenue sharing fees paid to content creators and content delivery costs relating primarily to server, cloud services and bandwidth costs. (ii) During the years ended December 31, 2017, 2018 and 2019, the Group incurred expenses for the purpose of research and development of approximately RMB797 million, RMB937 million and RMB1,159 million, which comprised employee benefits expenses of RMB724 million, RMB825 million and RMB1,012 million, respectively. No significant development expenses had been capitalized for the years ended December 31, 2017, 2018 and 2019. (iii) Employee benefits expenses Year ended December 31, 2017 2018 2019 RMB’million RMB’million RMB’million Wages, salaries and bonuses 723 1,228 1,616 Welfare, medical and other expenses 204 293 295 Share-based compensation expenses 384 487 519 Contribution to pension plans 62 69 97 1,373 2,077 2,527 Majority of the Group's contributions to pension plans are related to the local employees in the PRC. All local employees of the subsidiaries in the PRC participate in employee social security plans established in the PRC, which cover pension, medical and other welfare benefits. The plans are organized and administered by the governmental authorities. Other than the contributions made to these social security plans, the Group has no other material commitments owing to the employees. According to the relevant regulations, the portion of premium and welfare benefit contributions that should be borne by the companies within the Group as required by the above social security plans are principally determined based on percentages of the basic salaries of employees, subject to certain ceilings imposed. These contributions are paid to the respective labor and social welfare authorities and are expensed as incurred.

Taxation

Taxation	12 Months Ended
	Dec. 31, 2019
Major Components Of Tax Expense Income [Abstract]
Taxation	9 Taxation (a) Income tax expense is recognized based on management’s best knowledge of the income tax rates expected for the financial year. (vi) Cayman Islands Under the current laws of the Cayman Islands, the Company is not subject to tax on income or capital gains. Additionally, upon payment of dividends by the Company to its shareholders, no Cayman Islands withholding tax will be imposed. (vii) Hong Kong Under the current tax laws of Hong Kong, TME HK is subject to Hong Kong profits tax at 16.5% on its taxable income generated from the operations in Hong Kong. Dividends from TME HK is exempted from withholding tax. (iii) PRC Under the Corporate Income Tax (“CIT”) Law, foreign invested enterprises and domestic enterprises are subject to a unified CIT rate of 25%. except for available preferential tax treatment, including tax concession for enterprise approved as “High and New Technology Enterprise” (“HNTE”) and “Software Enterprise” (“SE”), and enterprise established in certain special economic development zones. In accordance with the implementation rules of the CIT Law, a qualified HNTE is eligible for a preferential tax rate of 15% and a SE is entitled to an exemption from income taxation for the first two years, commencing from the year the enterprise makes profit, and a reduction of half tax rate for the next three years. Guangzhou Kugou, Beijing Kuwo and Guangzhou Fanxing Entertainment Information Technology Co., Ltd. have been recognized as HNTE by relevant government authorities and were entitled to preferential tax rate of 15% for the years ended December 31, 2017, 2018 and 2019. Yeelion Online was qualified as SE and has entitled to tax holiday starting from the year ended December 31, 2017 (i.e. its first profitable year in 2017). Yeelion Online was entitled to a reduced tax rate of 12.5% for the year ended December 31, 2019. TME Tech Shenzhen was established in Qianhai, Bonded Zone of Shenzhen in 2017 and was entitled to an preferential tax rate of 15% as it met the requirements set out by local tax authorities, therefore, income tax for TME Tech Shenzhen was provided and paid at the preferential tax rate of 15%, as it met the requirements set out by local tax authorities, and accordingly income tax for TME Tech Shenzhen was provided and paid at the preferential tax rate of 15% for the year ended December 31, 2017. However, TME Tech Shenzhen was further assessed and approved by the relevant government authorities as a SE in 2018 and entitled to the relevant tax holiday which became applicable since year ended December 31, 2017. Refund for the income tax paid for 2017 was received and recognized in 2018. After the tax holiday, TME Tech Shenzhen was entitled to a reduced tax rate of 12.5% for the year ended December 31, 2019. In addition, for the years ended. December 31, 2018 and 2019, certain subsidiaries of the Group were established in a special economic development zone and entitled to a tax concession of exemption from CIT for five years, commencing from the first profitable year. Furthermore, the Group also has certain subsidiaries subject to other preferential tax treatment for certain reduced tax rates of 5% to 10%. 9 Taxation (Continued) (a) The income tax expense of the Group are analyzed as follows: Year ended December 31, 2017 RMB’million 2018 RMB’million 2019 RMB’million Current income tax 353 255 703 Deferred income tax (note b) (75 ) (84 ) (140 ) Total income tax expense 278 171 563 The taxation on the Group’s profit before income tax differs from the theoretical amount that would arise using the tax rate of 25% for the years ended December 31, 2017, 2018 and 2019, being the tax rate of the major subsidiaries of the Group before enjoying preferential tax treatments, as follows: Year ended December 31, 2017 RMB’million 2018 RMB’million 2019 RMB’million Profit before income tax expense 1,597 2,003 4,540 Tax calculated at a tax rate of 25% 399 501 1,135 Effects of different tax rates applicable to different subsidiaries of the Group (56 ) 396 (36 ) Effects of tax holiday on assessable profit of certain subsidiaries (39 ) (530 ) (88 ) Effects of tax holiday of a subsidiary recognized for prior year - (116 ) - Effects of preferential tax rate on assessable profit of certain subsidiaries (161 ) (230 ) (556 ) Expense not deductible for tax purposes 107 156 133 Income not subject to tax (10 ) (2 ) - Unrecognized deferred income tax assets 81 37 16 Utilization of previously unrecognized tax assets (45 ) (40 ) (50 ) Others 2 (1 ) 9 278 171 563 The aggregate amount and per share effect of the tax holiday are as follows: Year ended December 31, 2017 RMB’million 2018 RMB’million 2019 RMB’million Effects of tax holiday on assessable profit of certain subsidiaries 39 646 88 Per ordinary share effect—basic 0.01 0.21 0.03 Per ordinary share effect—diluted 0.01 0.20 0.03 The Group’s profit before tax consists of: Year ended December 31, 2017 RMB’million 2018 RMB’million 2019 RMB’million Non-PRC 266 (1,579 ) 470 PRC 1,331 3,582 4,070 1,597 2,003 4,540 9 Taxation (Continued) (b) Deferred income tax As at December 31, 2018 2019 RMB’million RMB’million The deferred tax assets comprise temporary differences attributable to: Prepayment and other investments 39 61 Deferred revenue 30 46 Accruals 40 74 Deemed distribution arising from carve out of Tencent Music Business 19 13 Others 3 6 Total deferred tax assets 131 200 Set-off of deferred tax liabilities pursuant to set-off provisions (8 ) (8 ) Net deferred tax assets 123 192 The deferred tax liabilities comprise temporary differences attributable to: Intangible assets acquired in business combinations 362 305 Total deferred tax liabilities 362 305 Set-off of deferred tax liabilities pursuant to set-off provisions (8 ) (8 ) Net deferred liabilities 354 297 The recovery of deferred income tax: As at December 31, 2018 2019 RMB’million RMB’million Deferred tax assets: to be recovered after more than 12 months 44 43 to be recovered within 12 months 79 149 123 192 Deferred tax liabilities: to be recovered after more than 12 months 284 229 to be recovered within 12 months 70 68 354 297 9 Taxation (Continued) (b) Deferred income tax (Continued) The movements of deferred income tax assets were as follows: Prepayment and other investments Deferred revenue Accruals Deemed distribution Others Total RMB’million RMB’million RMB’million RMB’million RMB’million RMB’million At January 1, 2018 6 24 45 25 6 106 Credited/(charged) to income statement 33 6 (5 ) (6 ) (3 ) 25 At December 31, 2018 39 30 40 19 3 131 Credited/(charged) to income statement 22 16 34 (6 ) 3 69 At December 31, 2019 61 46 74 13 6 200 The Group only recognizes deferred income tax assets for cumulative tax losses if it is probable that future taxable amounts will be available to utilize those tax losses. Management will continue to assess the recognition of deferred income tax assets in future reporting periods. As at December 31, 2018 and 2019, the Group did not recognize deferred income tax assets of RMB116 and RMB42 million respectively in respect of cumulative tax losses amounting to, RMB511 million and RMB436 million respectively. These tax losses will expire from 2020 to 2024. The movements of deferred income tax liabilities were as follows: Intangible assets RMB’million Others RMB’million Total RMB’million At January 1, 2018 300 5 305 Credited to income statement (54 ) (5 ) (59 ) Business combination 116 - 116 At December 31, 2018 362 - 362 Credited to income statement (71 ) - (71 ) Business combination 14 - 14 At December 31, 2019 305 - 305

Earning per share

Earning per share	12 Months Ended
	Dec. 31, 2019
Earnings Per Share [Abstract]
Earning per share	10 Earning per share (a) Basic earnings per share Basic earnings per share (“EPS”) is calculated by dividing the profit attributable to equity holders of the Company by the weighted average number of ordinary shares outstanding during the year. (b) Diluted earnings per share For the calculation of diluted earnings per share, weighted average number of ordinary shares outstanding is adjusted by the effect of dilutive securities, including share-based awards in respect of share options and restricted share units (“RSU”) as well as puttable shares, under the treasury stock method (collectively forming the denominator for computing the diluted earnings per share). Potentially dilutive securities, including share options, RSU and puttable shares, have been excluded from the computation of weighted average number of ordinary shares for the purpose of diluted earnings per share if their inclusion is anti-dilutive. No adjustments is made to earnings (numerator). For the years ended December 31, 2017, 2018 and 2019, certain share options, certain RSU and puttable shares that were anti-diluted and excluded from the calculation of diluted earnings per share were immaterial on a weighted average basis. The following table sets forth the computation of basic and diluted earnings per share: Year ended December 31, 2017 2018 2019 Basic earnings per share calculation Numerator: Profit for the year attributable to the Company (in millions of RMB) 1,326 1,833 3,982 Denominator: Weighted average number of Class A and Class B ordinary shares outstanding 2,593,157,207 3,076,314,670 3,272,754,403 Basic earnings per share (in RMB) 0.51 0.60 1.22 Basic earnings per ADS (in RMB) N/A 1.19 2.43 Diluted earnings per share calculation Numerator: Profit for the year attributable to the Company (in millions of RMB) 1,326 1,833 3,982 Denominator: Weighted average number of Class A and Class B ordinary shares outstanding 2,593,157,207 3,076,314,670 3,272,754,403 Adjustments for share options and RSU 46,309,205 82,906,218 74,817,935 Number of shares used in computing diluted earnings per share attributable to the Company 2,639,466,412 3,159,220,888 3,347,572,338 Diluted earnings per share (in RMB) 0.50 0.58 1.19 Diluted earnings per ADS (in RMB) N/A 1.16 2.38 Note: One ADS represented two Class A ordinary shares of the Company.

Property Plant And Equipment

Property Plant And Equipment	12 Months Ended
	Dec. 31, 2019
Disclosure Of Property Plant And Equipment [Abstract]
Property Plant And Equipment	11 Property, plant and equipment Servers and network equipment RMB ’million Leasehold improve -ments RMB ’million Office furniture, equipment and others RMB ’million Total RMB ’million At January 1, 2018 Cost 123 75 22 220 Accumulated depreciation (51 ) (32 ) (10 ) (93 ) Net book amount 72 43 12 127 Year ended December 31, 2018 Opening net book amount 72 43 12 127 Additions 95 10 11 116 Business combination - 3 1 4 Disposals (1 ) - - (1 ) Depreciation charge (45 ) (25 ) (8 ) (78 ) Closing net book amount 121 31 16 168 At December 31, 2018 Cost 217 88 30 335 Accumulated depreciation (96 ) (57 ) (14 ) (167 ) Net book amount 121 31 16 168 Year ended December 31, 2019 Opening net book amount 121 31 16 168 Additions 63 13 24 100 Business combination - - 1 1 Disposals - (1 ) (1 ) (2 ) Depreciation charge (60 ) (17 ) (11 ) (88 ) Closing net book amount 124 26 29 179 At December 31, 2019 Cost 264 59 41 364 Accumulated depreciation (140 ) (33 ) (12 ) (185 ) Net book amount 124 26 29 179 During the years ended December 31, 2017, 2018 and 2019, depreciation was charged to the consolidated income statements as follows: Year ended December 31, 2017 2018 2019 RMB’million RMB’million RMB’million Cost of revenues 33 47 64 Selling and marketing expenses 2 1 1 General and administrative expenses 27 30 23 62 78 88

Right-of-Use Assets

Right-of-Use Assets	12 Months Ended
	Dec. 31, 2019
Disclosure Of Quantitative Information About Rightofuse Assets [Abstract]
Right-of-Use Assets	12 Right-of-use assets The carrying amounts of right-of-use assets are as below: Buildings Others Total RMB’million RMB’million RMB’million Upon adoption of IFRS 16 as at January 1, 2019 (Note 2.2) 100 - 100 Inception of new leases 89 20 109 Depreciation charge (53 ) (8 ) (61 ) Net book amount at December 31, 2019 136 12 148 During the year ended December 31, 2019, Interest expense of RMB7 million arising from lease liabilities was included in finance costs. Expense related to short-term leases of RMB201 million and RMB26 million were included in cost of revenues and expenses, respectively. The total cash outflow in financing activities for leases in 2019 was RMB63 million, including principal elements of lease payments of approximately RMB56 million and related interest paid of approximately RMB7 million, respectively. The Group considered the lease as a single transaction in which the asset and liability are integrally linked and no net temporary difference at inception. As at December 31, 2019, net temporary difference arose on settlement of the liability and the amortization of the leased asset on which deferred tax was immaterial. During the year ended December 31, 2019, the lease of low value were immaterial and there were no lease with variable lease payment.

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2019
Disclosure Of Intangible Assets [Abstract]
Intangible Assets	13 Intangible assets Domain name, trademark and Internet audio/video program transmission license RMB’million Copyrights RMB’million Supplier resources RMB’million Corporate customer relationships RMB’million Non-compete agreement RMB’million Others RMB’million Total RMB’million At January 1, 2018 Cost 1,340 - 331 238 131 81 2,121 Accumulated amortization (171 ) - (72 ) (90 ) (42 ) (29 ) (404 ) Net book amount 1,169 - 259 148 89 52 1,717 Year ended December 31, 2018 Opening net book amount 1,169 - 259 148 89 52 1,717 Additions - 4 - - - 11 15 Business combination (Note 27) - 281 4 - 3 35 323 Disposals - - - - - (1 ) (1 ) Amortization charge (116 ) (13 ) (51 ) (62 ) (29 ) (20 ) (291 ) Closing net book amount 1,053 272 212 86 63 77 1,763 At December 31, 2018 Cost 1,340 285 335 238 134 125 2,457 Accumulated amortization (287 ) (13 ) (123 ) (152 ) (71 ) (48 ) (694 ) Net book amount 1,053 272 212 86 63 77 1,763 Year ended December 31, 2019 Opening net book amount 1,053 272 212 86 63 77 1,763 Additions - 225 - - - 12 237 Business combination - 34 - - 22 - 56 Amortization charge (116 ) (157 ) (52 ) (42 ) (33 ) (34 ) (434 ) Closing net book amount 937 374 160 44 52 55 1,622 At December 31, 2019 Cost 1,340 544 335 185 156 136 2,696 Accumulated amortization (403 ) (170 ) (175 ) (141 ) (104 ) (81 ) (1,074 ) Net book amount 937 374 160 44 52 55 1,622 1 3 Intangible assets (Continued) During the years ended December 31, 2017, 2018 and 2019, amortization was charged to the consolidated income statements as follows: Year ended December 31, 2017 2018 2019 RMB’million RMB’million RMB’million Cost of revenues 60 78 239 Selling and marketing expenses 109 62 42 General and administrative expenses 148 151 153 317 291 434

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2019
Changes In Goodwill [Abstract]
Goodwill	14 Goodwill Year ended December 31, 2018 2019 RMB’million RMB’million At January 1 16,262 17,088 Business combination 826 52 At December 31 17,088 17,140 Goodwill is tested for impairment on an annual basis or when there are indications the carrying amount may be impaired. For the purpose of impairment testing, the Group allocates its goodwill to the relevant CGUs or group of CGUs, and compares the recoverable amounts of these CGUs/groups of CGUs to their respective carrying amounts. Majority of the Goodwill to the extent of approximately RMB16 billion is mainly related to the reverse acquisition in 2016 (Note 1.1). The recoverable amount of a CGU (or group of CGUs) is the higher of its value in use and fair value less costs of disposal. Value-in-use is calculated based on discounted cash flows. The discounted cash flows calculations of each group of CGUs use cash flow projections developed based on financial budgets approved by management of the Group covering a five-year period. Cash flows beyond the five-year period are extrapolated using a terminal growth rate of not more than 3%. Other key parameters applied in the financial budgets for impairment review purpose including revenue growth and margin, which do not exceed the industry growth forecast. Pre-tax discount rates ranging from 13.5% to 18% are adopted, which reflects market assessment of time value and the specific risks relating to the industry that the Group operates. The financial projections were determined by the management based on past performance and its expectation for market development. When determining the recoverable amounts, management has not identified reasonably possible change in key assumptions that could cause the CGU’s (group of CGU’s) carrying amount to exceed the recoverable amount. No impairment is recognized for the years ended December 31, 2018 and 2019.

Investments accounted for using

Investments accounted for using equity method	12 Months Ended
	Dec. 31, 2019
Investments Accounted For Using Equity Method
Investments accounted for using equity method	15 Investments accounted for using equity method As at December 31, 2018 RMB’million 2019 RMB’million Investments in associates 190 422 Investments in joint ventures 46 67 236 489 15 Investments accounted for using equity method(Continued) Year ended December 31, 2017 RMB’million 2018 RMB’million 2019 RMB’million Share of profit/(loss) of investments accounted for using equity method: Associates 13 12 (9 ) Joint ventures (9 ) (13 ) (9 ) 4 (1 ) (18 ) Movement of investments in associates and joint ventures is analyzed as follows: Year ended December 31, 2018 2019 RMB’million RMB’million At January 1 378 236 Additions (note i) 99 333 Business combination 3 - Share of losses (1 ) (18 ) Share of other comprehensive losses - (1 ) Disposal (50 ) (1 ) Step acquisition accounted for as business combination under common control (Note 26) (184 ) - Other step acquisition (14 ) - Impairment provision (note ii) (2 ) (43 ) Currency translation differences 7 3 Dividend received - (20 ) At December 31 236 489 Notes: (i) During the year ended December 31, 2019, the Group invested in several companies in various sectors in music industry for a minority stake. (ii) Both external and internal sources of information of associates are considered in assessing whether there is any indication that the investments maybe impaired, including but not limited to financial position, business performance and market capitalization. During the year ended December 31, 2019, the impairment losses mainly resulted from revisions of financial business outlook of the associates and changes in the market environment of the underlying business. There are no material contingent liabilities relating to the Group’s interests in the investments accounted for using equity method. .

Financial Assets at Fair Value

Financial Assets at Fair Value	12 Months Ended
	Dec. 31, 2019
Disclosure Of Financial Assets [Abstract]
Financial Assets at Fair Value	16 Financial assets at fair value (a) Financial assets at fair value through other comprehensive income As at December 31, 2018 and 2019, the Group’s financial assets at fair value through other comprehensive income solely represented its equity investment in Spotify Technology S.A. (“Spotify”). Spotify has been listed on the New York Stock Exchange since April 2018. Movement of financial assets at fair value through other comprehensive income is analyzed as follows: Year ended December 31, 2018 2019 RMB’million RMB’million Listed equity investments At January 1 3,730 3,331 Fair value change (675 ) 1,031 Currency translation differences 276 99 At December 31 3,331 4,461 (b) Other investments Other investments represent financial assets at fair value through profit or loss. Movement of other investments is analyzed as follows: Year ended December 31, 2018 2019 RMB’million RMB’million At January 1 10 256 Addition (note) 276 3 Fair value change (30 ) - Disposal - (4 ) At December 31 256 255 Of which are: Current 39 38 Non-current 217 217 256 255 Note: During the year ended December 31, 2018, the Group acquired a minority stake in an entertainment and media company at a consideration of RMB160 million and invested in minority interest in certain music related media projects of Tencent in aggregate amount of RMB116 million.

Prepayments deposits and other

Prepayments deposits and other assets	12 Months Ended
	Dec. 31, 2019
Prepayments Deposits And Other Assets [Abstract]
Prepayments deposits and other assets	1 7 Prepayments, deposits and other assets As at December 31, 2018 2019 RMB’million RMB’million Included in non-current assets Prepaid contents royalties 901 816 901 816 Included in current assets Prepaid contents royalties 1,450 1,600 Value-added tax recoverable 85 153 Prepaid vendors deposits and other receivables 75 199 Prepaid promotion and other expenses 130 133 Receivable from Tencent (Note 31(b)) 28 50 Others 55 85 1,823 2,220

Accounts receivable

Accounts receivable	12 Months Ended
	Dec. 31, 2019
Trade And Other Receivables [Abstract]
Accounts receivable	18 Accounts receivable As at December 31, 2018 2019 RMB’million RMB’million Accounts receivable 1,490 2,209 Less: loss allowance for expected credit losses (7 ) (11 ) Accounts receivable, net 1,483 2,198 Ageing analysis of the accounts receivables based on invoice date: Up to 3 months 1,304 1,913 3 to 6 months 144 116 Over 6 months 42 180 1,490 2,209 The loss allowances for accounts receivables as at December 31, 2018 and 2019 reconcile to the opening loss allowances as follows: Year ended December 31, 2018 2019 RMB’million RMB’million At January 1 9 7 Provision for loss allowance recognized in income statement 3 18 Receivables written off during the year as uncollectible (5 ) (14 ) At December 31 7 11

Term deposit

Term deposit	12 Months Ended
	Dec. 31, 2019
Deposits From Banks [Abstract]
Term Deposits	19 Term deposits As at December 31, 2019, the Group's term deposits included in current and non-current portion of RMB7,000 million and RMB500 million were denominated in RMB (December 31, 2018: Nil). The effective interest rate for the term deposits of the Group with initial terms of over three months during the year ended December 31, 2019 was 3.97% (December 31, 2018: Nil). As at December 31, 2019, the carrying amounts of the term deposits with initial terms of over three months approximated their fair values.

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
	Dec. 31, 2019
Cash And Cash Equivalents [Abstract]
Cash and cash equivalents	20 Cash and cash equivalents As at December 31, 2018 2019 RMB’million RMB’million Cash at bank 7,557 8,892 Term deposits with initial terms within three months 9,799 6,534 17,356 15,426 The effective interest rate of term deposits of the Group with initial terms within three months during the years ended December 31, 2018 and 2019 was 3.24% and 3.35%, respectively.

Share capital

Share capital	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Share capital	21 Share capital Number of issued shares* Share capital RMB’million Additional paid-in capital RMB’million Shares held for share award schemes RMB’million Balance January 1, 2017 (US$0.000083 par value; 4,800,000,000 shares authorized) 2,543,814,662 2 20,063 - Issuance of ordinary shares (note i) 15,939,000 - - - Issuance of stock dividend (note x) 88,726,036 - - - Exercise of share options (note i) 39,262,654 - 79 - Issuance of ordinary shares in exchange for ordinary shares in an investee (note x) 282,830,698 - 7,547 - Distribution to Tencent (note x) - - (3,774 ) - Balance December 31, 2017 (US$0.000083 par value; 4,800,000,000 shares authorized) 2,970,573,050 2 23,915 - Issuance of ordinary shares (note ii) 97,381,238 - 2,433 - Issuance of ordinary shares for acquiring the remaining interest in UEC (Note 26) 23,084,008 - 1,027 - Issuance of puttable ordinary shares (note iii) 24,757,517 - - - Issuance of ordinary shares to Music Label Partners (note iv) 68,131,015 - 2,905 - Issuance of ordinary shares upon initial public offering (note v) 82,059,658 - 3,496 - Balance December 31, 2018 (US$0.000083 par value; 4,800,000,000 shares authorized) 3,265,986,486 2 33,776 - Issuance of ordinary shares (note vi) 280,512 - 12 - Employee share award schemes -value of employee service - - 637 - -Shares held for share award schemes (note vii) - - - (31 ) -Shares allotted and issued for share award schemes(note viii) 88,798,940 - - - Balance December 31, 2019 (US$0.000083 par value; 4,800,000,000 shares authorized) 3,355,065,938 2 34,425 (31 ) As at December 31, 2018 and 2019, analysis of the Company’s issued shares is as follows: As at December 31, 2018 As at December 31, 2019 Number of issued shares Share capital RMB’million Number of issued shares Share capital RMB’million Class A ordinary shares 609,770,009 - 1,325,454,335 - Class B ordinary shares 2,656,216,477 2 2,029,611,603 2 3,265,986,486 2 3,355,065,938 2 * All issued shares are fully paid as at December 31, 2017, 2018 and 2019. 21 Share capital (Continued) Notes: (i) These shares rank pari passu in all respects with the shares in issue. (ii) From January to March 2018, 97,318,238 ordinary shares of the Company were allotted and issued to certain existing shareholders and new financial investors for an aggregated consideration of US$382 million (equivalents to approximately RMB2,659 million). These shares rank pari passu in all respects with the shares in issue. The excess over the par value was credited to the additional paid-in capital. (iii) Issuance of puttable ordinary shares From January to March 2018, the Company allotted and issued 24,757,517 ordinary shares of the Company to certain investors for an aggregate consideration of US$123 million (equivalents to approximately RMB856 million). The consideration comprised cash proceeds of US$67 million (equivalents to approximately RMB466 million) and business cooperation arrangements, in form of contents cooperation, valued at approximately US$56 million (equivalents to approximately RMB390 million). These shares rank pari passu in all respects with the shares in issue except that there is lock up period of 3 years on these shares and the holders have the right to sell their shares to the Company during the lock up period at a pre-determined price (“Put Right”). This arrangement is accounted for as compound instrument under share-based compensation arrangement with debt component, representing the holders’ right to demand payment by exercise the Put Right, which is accounted for as cash-settled share-based compensation and the residual is equity component accounted for as equity-settled shared-based compensation. The present value of the outflows of cash in relation to the Put Right of approximately US$67 million (equivalents to approximately RMB466 million) is recognized as a liability (Note 24) and subsequently measured at fair value. The residual balance of approximately US$56 million (equivalents to approximately RMB390 million) is accounted for as an equity-settled share-based compensation and recognized in equity. (iv) Share Issuances to Music Label Partners On October 3, 2018, the Company issued a total of 68,131,015 ordinary shares to WMG China LLC (“Warner”), an affiliate of Warner Music Group, and Sony Music Entertainment (“Sony”) for an aggregate cash consideration of approximately US$200 million. Under the share subscription agreements, shares held by Warner and certain shares held by Sony are subject to a lock-up until the earlier of the third anniversary of the completion of the IPO of the Company or October 1, 2021, subject to limited exceptions. The remaining shares held by Sony are subject to a lock-up until the earlier of the end of 180 days after the Company’s prospectus issued on December 12, 2018 or April 1, 2019, subject to limited exceptions. Warner and Sony can request the Company to repurchase the shares held by them at their subscription price if there is no qualified IPO by the end of 2019. The Company expects this share issuance will help deepen its strategic cooperation with its major music label partners and better align the interests with them to create long-term value. The excess fair value of the shares issued, taking into account the related terms and conditions, over the consideration received of approximately US$221 million (equivalents to approximately RMB1,519 million) was accounted for as share-based accounting charge expensed immediately upon the share issuances under IFRS 2 “Share-based Payment”. 21 Share capital (Continued) Notes: (Continued) (v) Dual-class ordinary share structure The Company adopted a dual-class ordinary share structure effective immediately prior to the completion of the IPO. Ordinary shares of the Company are divided into Class A ordinary shares and Class B ordinary shares. Holders of the Class A ordinary shares and Class B ordinary shares will have the same rights except for voting and conversion rights. Each Class A ordinary share is entitled to one vote, and each Class B ordinary share is entitled to 15 votes and is convertible into one Class A ordinary share. Each Class B ordinary share is convertible into one Class A ordinary share at any time by the holder thereof, while Class A ordinary shares are not convertible into Class B ordinary shares under any circumstances. Upon any sale, transfer, assignment or disposition of any Class B ordinary shares by a holder thereof to any non-affiliate to such holder, each of such Class B ordinary share will be immediately converted into one Class A ordinary share. All the Company’s issued ordinary shares held by the Company’s shareholders other than the then existing shareholders as at December 8, 2017 and its respective affiliates that holding any ordinary shares in the Company immediately prior to the completion of the IPO (“Pre-2018 Shareholders”) have been re-designated as Class A ordinary shares, and all issued ordinary shares held by the Pre-2018 Shareholders have been re-designated as Class B ordinary shares immediately prior to the completion of the IPO. On December 12, 2018, 41,029,829 ADSs were offered by the Company upon the listing of the ADSs on the New York Stock Exchange (the “Offering”), which represented 82,059,658 Class A ordinary shares of the Company. (vi) On February 20, 2019, the Company completed a private placement, where the Company sold to Tencent 280,512 Class A ordinary shares with an aggregate value of US$1.8 million at the offering price per share in our initial public offering for distribution to its eligible shareholders as required by the relevant listing rules of the Hong Kong Stock Exchange ( vii) During the year ended 31 December 2019, the Share Scheme Trust withheld 617,634 Class A ordinary shares (December 31, 2018: Nil) of the Company for an amount of approximately RMB31 million which had been deducted from the equity (viii) As at December 31, 2019, 31,310,524 Class A ordinary shares are held in the Share Scheme Trust for the purpose of granting awarded shares to the participants under the Share Award Schemes. ( ix) Repurchase of shares As at December 2019, the Company announced that its board of directors has authorized a share repurchase program under which the Company may repurchase up to US$400 million of its Class A ordinary shares in the form of ADSs during a twelve-month period commencing on December 15, 2019. During the year ended December 31 2019, no ADS of the Company was repurchased under the share repurchase program. ( x) In December 2017, the Group entered into a share subscription agreement (“Spotify Subscription Agreement”) with Spotify Technology S.A. (“Spotify”) to subscribe for 8,552,440 ordinary shares of Spotify, at valuation of RMB7,547 million (US$1,142 million), by issuance of 282,830,698 ordinary shares of the Company as consideration. After the completion of the subscription, the Company transferred 50% of its ordinary shares in Spotify amounting to approximately RMB3,774 million to Tencent at US$1 and issued 88,726,036 ordinary shares as fully paid stock dividend to the Company’s then shareholders other than Spotify and Tencent. The stock dividend paid was credited to share capital at the par value of the stock dividend paid with corresponding debited to additional paid-in capital of the same amount. The distribution of ordinary shares of Spotify to Tencent was accounted for as distribution in equity.

Other Reserves

Other Reserves	12 Months Ended
	Dec. 31, 2019
Disclosure Of Reserves Within Equity [Abstract]
Other Reserves	22 Other reserves Share-based compensa-tion reserve RMB’million Contribution from/ (distribution to) ultimate holding company RMB’million PRC statutory reserve RMB’million Foreign currency translation reserve RMB’million Fair value reserve RMB’million Others RMB’million Total other reserves RMB’million At January 1, 2017 142 416 17 42 - - 617 Currency translation differences - - - (143 ) - - (143 ) Deemed contribution 99 20 - - - - 119 Share based compensation 335 27 - - - - 362 Profit appropriations to PRC statutory reserves - - 42 - - - 42 At December 31, 2017 576 463 59 (101 ) - - 997 Currency translation differences - - - 552 - - 552 Fair value changes on financial assets at fair value through other comprehensive income - - - - (675 ) - (675 ) Acquisition of remaining interests in associates - - - - - (831 ) (831 ) Share based compensation 840 840 Profit appropriations to PRC statutory reserves - - 20 - - - 20 At December 31, 2018 1,416 463 79 451 (675 ) (831 ) 903 Currency translation differences 261 261 Fair value changes on financial assets at fair value through other comprehensive income - - - - 1,031 - 1,031 Share of other comprehensive losses of an associate - - - - (1 ) (1 ) Share based compensation 519 - - - - - 519 Exercise of share options/RSU (465 ) - - - - - (465 ) Additional investments in non- wholly owned subsidiaries - - - - - (76 ) (76 ) Profit appropriations to PRC statutory reserves - - 15 - - - 15 At December 31, 2019 1,470 463 94 712 356 (908 ) 2,187

Share Based Compensation

Share Based Compensation	12 Months Ended
	Dec. 31, 2019
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Abstract]
Share Based Compensation	23 Share based compensation (a) Share-based compensation plans of the Company The Group has adopted three share-based compensation plans, namely, the 2014 Share Incentive Plan, the 2017 Restricted Share Scheme and the 2017 Option Plan. (i) 2014 Share Incentive Plan 2014 Share Incentive Plan was approved by the then board of directors of the Company in October 2014 prior to the Reverse Acquisition. According to the 2014 Share Incentive Plan, 96,704,847 ordinary shares have been reserved to be issued to any qualified employees, directors, non-employee directors, and consultants as determined by the board of directors of the Company. The options will be exercisable only if option holder continues employment or provide services through each vesting date. The maximum term of any issued stock option is ten years from the grant date. Some granted options follow the first category vesting schedule, one-fourth (1/4) of which shall vest and become exercisable upon the first anniversary of the date of grant and one-eighth (1/8) of which shall vest and become exercisable on each half of a year anniversary thereafter. Some granted options follow the second category vesting schedule, one-fourth (1/4) of which shall vest upon the first anniversary of the grant date and one-sixteenth (1/16) of which shall vest on each three months thereafter. Under the second category vesting schedule, in the event of the Company’s completion of an IPO or termination of the option holder’s employment agreement by the Company without cause, the vesting schedule shall be accelerated by a one year period (which means that the whole vesting schedule shall be shortened from four years to three years). For the third category vesting schedule, all options shall vest upon the first anniversary of the grant date, and in the event of the Company’s completion of an IPO. 2 3 Share based compensation (Continued) (a) Share-based compensation plans of the Company (Continued) (i) 2014 Share Incentive Plan (Continued) The option holders may elect at any time to exercise any part or all of the vested options before the expiry date. Number of Weighted- average exercise price Weighted- average grant date fair value options (US$) (US$) Outstanding as at January 1, 2017 96,704,847 0.25 2.05 Exercised (39,262,654 ) 0.30 1.98 Forfeited (3,943,920 ) 0.24 2.08 Outstanding as at December 31, 2017 53,498,273 0.21 2.09 Vested and expected to vest as at December 31, 2017 49,573,551 0.21 2.09 Exercisable as at December 31, 2017 33,196,944 0.18 2.11 Non vested as at December 31, 2017 20,301,329 0.26 2.06 Outstanding as at January 1, 2018 53,498,273 0.21 2.09 Anti-dilution adjustments 4,731,938 - - Forfeited (1,494,002 ) 0.24 2.05 Outstanding as at December 31, 2018 56,736,209 0.19 1.94 Vested and expected to vest as at December 31, 2018 55,921,341 0.19 1.94 Exercisable as at December 31, 2018 50,155,161 0.18 1.94 Non vested as at December 31, 2018 6,581,048 0.25 1.91 Outstanding as at January 1, 2019 56,736,209 0.19 1.94 Exercised (42,091,694 ) 0.18 1.97 Forfeited (747,211 ) 0.20 2.04 Outstanding as at December 31, 2019 13,897,304 0.23 1.92 Vested and expected to vest as at December 31, 2019 13,670,469 0.23 1.92 Exercisable as at December 31, 2019 12,007,012 0.23 1.91 Non vested as at December 31, 2019 1,890,292 0.24 1.92 The weighted average price of the shares at the time these options were exercised was US$3.66 (equivalent to approximately RMB25.48) and US$7.46 per share (equivalent to approximately RMB51.94), during the year ended December 31, 2017 and 2019 (December 31, 2018: Nil). 23 Share based compensation (Continued) (a) Share-based compensation plans of the Company (Continued) (i) 2014 Share Incentive Plan (Continued) Share options outstanding at the end of the year have the following expiry date and exercise prices: Grant Date Expiry date Exercise price Share options December 31, 2018 Share options December 31, 2019 March 1, 2015 February 28, 2025 US$0.000076 2,348,099 339,001 March 1, 2015 February 28, 2025 US$0.27 2,714,940 394,470 March 1, 2015 February 28, 2025 US$0.000076 12,945,345 1,407,820 March 1, 2015 February 28, 2025 US$0.27 10,776,631 1,409,162 March 30, 2015 March 29, 2025 US$0.27 3,748,650 1,953,472 July 1, 2015 June 30, 2025 US$0.27 75,100 - October 1, 2015 September 30, 2025 US$0.27 791,880 245,826 December 31, 2015 December 30, 2025 US$0.27 3,036,686 1,529,224 December 31, 2015 December 30, 2025 US$0.000076 230,750 90,302 March 1, 2016 February 28, 2026 US$0.27 746,643 255,377 March 31, 2016 March 30, 2026 US$0.27 370,040 156,498 June 1, 2016 May 30, 2026 US$0.27 7,098,340 - June 30, 2016 June 29, 2026 US$0.000076 653,070 163,272 June 30, 2016 June 29, 2026 US$0.27 11,200,035 5,952,880 Total 56,736,209 13,897,304 Weighted average remaining contractual life of options outstanding at end of period: 6.23 5.87 (ii) 2017 Restricted Share Scheme and 2017 Option Plan Followed the completion of the Reverse Acquisition, the Company has reserved certain ordinary shares to be issued to any qualified employees of Tencent Music Business transferred to the Group. Pursuant to the restricted shares agreements under 2017 Restricted Share Scheme, subject to grantee's continued services to the Group through the applicable vesting date, some restricted shares follow the first category of vesting schedule, one-fourth (l/4) of which shall vest eighteen months after grant date, and one-fourth (1/4) every year after. Other granted restricted shares shall follow the second vesting schedule, half (1/2) shall vest six months after grant date, and the other half shall vest six months thereafter. Share options granted are generally subject to a four batches vesting schedule as determined by the board of directors of the grant. One-fourth (1/4) of which shall vest nine months or eighteen months after grant date, respectively, as provided in the grant agreement, and one-fourth (1/4) of which vest upon every year thereafter. The vested options shall become exercisable in the event of the Company’s completion of an IPO. 2 3 Share based compensation (Continued) (a) Share-based compensation plans of the Company (Continued) (ii) 2017 Restricted Share Scheme and 2017 Option Plan (Continued) Movements in the number of RSUs for the years ended December 31, 2017, 2018 and 2019 are as follows: Number of awarded shares Year ended December 31, 2017 2018 2019 Outstanding as at January 1 7,172,472 8,141,664 13,724,100 Anti-dilution adjustments - 719,968 - Granted 1,234,514 5,335,010 19,567,514 Vested - - (5,700,520 ) Forfeited (265,322 ) (472,542 ) (931,578 ) Outstanding as at December 31 8,141,664 13,724,100 26,659,516 Expected to vest as at December 31 5,797,563 10,318,030 24,377,060 The fair value of the restricted shares was calculated based on the fair value of ordinary shares of the Company. The weighted average fair value of restricted shares granted during the years ended December 31, 2017, 2018 and 2019 was US$3.26 per share (equivalent to approximately RMB22.70 per share), US$6.12 per share (equivalent to approximately RMB42.61 per share) and US$7.07 per share (equivalent to approximately RMB49.22 per share), respectively. Number of Weighted- average exercise price Weighted- average grant date fair value options (US$) (US$) Outstanding as at January 1, 2017 12,034,480 2.53 1.03 Granted 15,315,256 1.35 3.10 Forfeited (388,350 ) 0.29 3.39 Outstanding as at December 31, 2017 26,961,386 1.89 2.17 Vested and expected to vest as at December 31, 2017 18,362,420 1.87 2.18 Exercisable as at December 31, 2017 - - - Non vested as at December 31, 2017 26,961,386 1.89 2.17 Outstanding as at January 1, 2018 26,961,386 1.89 2.17 Anti-dilution adjustments 2,384,714 - - Granted 7,777,224 6.76 3.27 Forfeited (1,037,021 ) 1.35 1.85 Outstanding as at December 31, 2018 36,086,303 2.75 2.24 Vested and expected to vest as at December 31, 2018 28,604,121 2.58 2.38 Exercisable as at December 31, 2018 7,252,971 1.76 1.75 Non vested as at December 31, 2018 28,833,332 3.00 2.47 Outstanding as at January 1, 2019 36,086,303 2.75 2.24 Granted 1,993,780 7.05 3.00 Exercised (9,696,202 ) 1.78 1.95 Forfeited (1,743,373 ) 2.67 2.33 Outstanding as at December 31, 2019 26,640,508 3.43 2.39 Vested and expected to vest as at December 31, 2019 25,329,481 3.44 2.38 Exercisable as at December 31, 2019 6,065,968 2.45 2.04 Non vested as at December 31, 2019 20,574,540 3.71 2.50 23 Share based compensation (Continued) (a) Share-based compensation plans of the Company (Continued) (ii) 2017 Restricted Share Scheme and 2017 Option Plan (Continued) The weighted average price of the shares at the time these options were exercised was US$6.79 per share (equivalent to approximately RMB47.27) during the year ended December 31, 2019 (December 31, 2017 and 2018: Nil). The fair value of share options were valued using the Binomial option-pricing model. Assumptions used in the Binomial option-pricing model are presented below: Granted in 2017 2018 2019 Risk free interest rate 2.1-2.5 % 2.97%-3.21 % 2.08 % Expected dividend yield 0 % 0 % 0 % Expected volatility 55%-60 % 50%-60 % 40 % Exercise multiples 2.2-2.8 2.8 2.2-2.8 Contractual life 10 years 10 years 10 years Share options outstanding at the end of the year have the following expiry date and exercise prices: Share options as at December 31, Grant Date Expiry date Exercise price 2018 2019 June 16, 2017 June 15, 2027 US$2.32 13,098,930 7,889,968 August 31, 2017 August 30,2027 US$0.27 7,768,593 4,513,508 December 20, 2017 December 19, 2027 US$2.32 7,902,280 5,551,752 April 16, 2018 April 15, 2028 US$4.04 1,300,000 975,000 October 17, 2018 October 16, 2028 US$7.14 6,016,500 5,716,500 June 14, 2019 June 13, 2029 US$7.05 - 1,993,780 Total 36,086,303 26,640,508 Weighted average remaining contractual life of options outstanding at end of year: 8.62 8.07 (b) Share-based compensation plans of Tencent Tencent operates a number of share-based compensation plans (including share option scheme and share award scheme) covering certain employees of the Group. Share options granted are generally subject to a four-year or five-year vesting schedule as determined by the board of directors of Tencent. Under the four-year vesting schedule, share options in general vest one-fourth (1/4) upon the first anniversary of the grant date, and one-fourth (1/4) every year after. Under the five-year vesting schedule, depending on the nature and purpose of the grant, share options in general vest one-fifth (1/5) upon the first or second anniversary of the grant date, respectively, as provided in the grant agreement, and one-fifth (1/5) every year after. 23 Share based compensation (Continued) (b) Share-based compensation plans of Tencent (Continued) RSUs are subject to a three-year or four-year vesting schedule, and each year after the grant date, one-third (1/3) or one-fourth (1/4) shall vest accordingly. No outstanding share options or RSUs will be exercisable or subject to vesting after the expiry of a maximum of seven years from the date of grant. Movements in the number of share options of Tencent relevant to the Group outstanding is as follows: Weighted- Average average grant Number of exercise price date fair value shares (HK$) (HK$) Outstanding as at January 1, 2017 85,660 129.88 53.63 Granted 32,410 272.36 81.70 Exercised (32,735 ) 64.88 53.28 Outstanding as at December 31, 2017 85,335 208.93 64.43 Vested and expected to vest as at December 31, 2017 57,795 208.52 64.25 Exercisable as at December 31, 2017 8,055 174.86 55.42 Non vested as at December 31, 2017 77,280 212.48 65.37 Outstanding as at January 1, 2018 85,335 208.93 64.43 Exercised (10,235 ) 150.16 47.30 Outstanding as at December 31, 2018 75,100 216.94 66.76 Vested and expected to vest as at December 31, 2018 63,462 214.53 66.11 Exercisable as at December 31, 2018 24,212 207.49 64.21 Non vested as at December 31, 2018 50,888 221.43 67.97 Outstanding as at January 1, 2019 75,100 216.94 66.76 Exercised (10,000 ) 174.86 55.42 Outstanding as at December 31, 2019 65,100 223.40 68.50 Vested and expected to vest as at December 31, 2019 63,626 223.28 68.47 Exercisable as at December 31, 2019 35,605 219.24 67.38 Non vested as at December 31, 2019 29,495 228.43 69.86 The weighted average price of the shares at the time these options were exercised was HK$289.79 per share (equivalent to approximately RMB259.00), HK$322.79 (equivalent to approximately RMB288.49) and HK$330.2 (equivalent to approximately RMB295.12) during the year ended December 31, 2017, 2018 and 2019. The fair values of employee stock options were valued using the Binomial option-pricing model. Assumptions used in the Binomial option-pricing model are presented below: Granted in 2017 Risk free interest rate 1.39 % Expected dividend yield 0.33 % Expected volatility range 30 % Exercise multiples 7 Contractual life 7 years 23 Share based compensation (Continued) (b) Share-based compensation plans of Tencent (Continued) Share options outstanding at the end of the year have the following expiry date and exercise prices: Share options as at December 31, Grant Date Expiry date Exercise price 2018 2019 July 10, 2014 July 9, 2021 HK$124.30 - - July 6, 2016 July 5, 2023 HK$174.86 42,690 32,690 July 10, 2017 July 9, 2024 HK$272.36 32,410 32,410 Total 75,100 65,100 Movements in the number of awarded shares for the years ended December 31, 2017, 2018 and 2019 are as follows: Number of awarded shares Year ended December 31, 2017 2018 2019 Outstanding as at January 1 731,814 430,418 187,948 Granted 24,503 - - Forfeited (9,013 ) (4,718 ) (9,037 ) Vested and transferred (316,886 ) (237,752 ) (124,336 ) Outstanding as at December 31 430,418 187,948 54,575 Expected to vest as at December 31 361,943 166,321 48,977 The fair value of the awarded shares was calculated based on the market price of the Tencent’s shares at the respective grant date. The expected dividends during the vesting period have been taken into account when assessing the fair value of these awarded shares. The outstanding awarded shares as at December 31, 2019 were divided into two to five tranches on an equal basis as at their grant dates. The first tranche can be exercised immediately or after a specified period ranging from four months to four years from the grant date, and the remaining tranches will become exercisable in each subsequent year. The optionee may elect at any time while remains an employee, to exercise any part or all of the vested options before the expiry date. (c) Expected retention rate of grantees The Group has to estimate the expected yearly percentage of grantees that will stay within the Group at the end of vesting periods of the options and awarded shares (the “Expected Retention Rate”) in order to determine the amount of share-based compensation expenses charged to the consolidated income statement. As at December 31, 2018 and 2019, the Expected Retention Rate of the Group was assessed to be 88%-95%.

Other Payables and Other Liabil

Other Payables and Other Liabilities	12 Months Ended
	Dec. 31, 2019
Other Payables And Other Liabilities [Abstract]
Other Payables and other liabilities	24 Other payables and other liabilities As at December 31, 2018 RMB’million 2019 RMB’million Included in non-current liabilities Investment payables 169 - Government grants 13 2 Deferred income - 66 Contingent consideration, measured at fair valu 32 - 214 68 Included in current liabilities Dividend payable 12 12 Accrued expenses (note ii) 1,467 2,105 Advances from customers 106 83 Investment payables 389 611 Other tax liabilities 103 140 Present value of liability of puttable shares 494 539 Deferred income - 23 Other deposits 71 77 Others 69 80 Contingent consideration, measured at fair valu 31 112 2,742 3,782 Notes: (i) In October 2018, the Company acquired the entire equity interest of a music contents production company at a cash consideration comprising of a fixed amount and a variable amount, settlement in certain tranches. The variable amount is determined based on certain operating performance indicators of the acquiree and up to RMB400 million. As at December 31, 2018 and 2019, contingent consideration in relation to the arrangement was recognized at fair value as determined by management taking into account the estimation of the performance indicators. (ii) Accrued expenses mainly comprise of payroll and welfare, advertising and marketing, short-term lease rental and other operating expenses.

Deferred revenue

Deferred revenue	12 Months Ended
	Dec. 31, 2019
Disclosure Of Deferred Revenue [Abstract]
Deferred revenue	2 5 Deferred revenue As at December 31, 2018 RMB’million 2019 RMB’million Non-current 27 67 Current 1,431 1,694 1,458 1,761 Deferred revenue mainly represents contract liabilities in relation to the service fees prepaid by customers for time-based virtual gifts, membership subscriptions, and digital music albums or Revenue recognized for the years ended December 31, 2017, 2018 and 2019 related to carried-forward contract liabilities amounted to RMB372 million, RMB978 million and RMB1,431 million, respectively. The transaction price allocated to the performance obligations that are unsatisfied, or partially unsatisfied, has not been disclosed, as substantially all of the Group’s contracts have a duration of one year or less.

Acquisition of subsidiaries acc

Acquisition of subsidiaries accounted for as business combination under common control	12 Months Ended
	Dec. 31, 2019
Disclosure Of Business Combinations [Abstract]
Acquisition of subsidiaries accounted for as business combination under common control	2 6 Acquisition of subsidiaries accounted for as business combination under common control On September 1, 2018, the Company acquired all the remaining interest of an associate, UEC, from Tencent and other shareholders, which included a director of the Company, for an aggregated consideration comprising of 12,781,204 and 10,302,804 ordinary shares of the Company, respectively amounting to approximately US$151 million (equivalents to approximately RMB1,027 million). 460,724 share options of the Company were also granted to employee of UEC to replace their outstanding share options. Upon completion of the acquisition, UEC became a wholly-owned subsidiary of the Company. As the Company and UEC are under common control of Tencent, the acquisition to the extent of the acquired interest from Tencent was accounted for as a business combination under common control. Accordingly, the Group incorporate the book value of the assets and liabilities of UEC in its financial statements which mainly comprise of cash and cash equivalents of RMB397 million, accounts receivable of RMB39 million, accounts payable of RMB16 million, other payables and accruals of RMB34 million, other net assets of RMB20 million and non-controlling interests of RMB22 million. Any difference between the purchase price paid to Tencent and the attributable portion of net book value of net assets acquired was recognized in equity as merger reserve. The acquisition of the remaining interest from other shareholders was accounted for as a transaction with non-controlling interests. Any difference between the purchase price paid to other shareholders and the attributable portion of net book value of net assets acquired was recognized in equity as capital reserve. The Group accounts for the business combination between entities under common control using the predecessor accounting. The Group elects to incorporate the acquired entity’s results only from the date on which the business combination between entities under common control occurred. Consequently, the consolidated financial statements do not reflect the results of the acquired entity for the period before the transaction occurred. The corresponding amount for the previous year are also not restated.

Business Combination

Business Combination	12 Months Ended
	Dec. 31, 2019
Disclosure Of Business Combinations [Abstract]
Business Combination	27 Business Combination Acquisition of a music content company in 2018 In October 2018, the Company acquired the entire equity interest of a music content production company at a cash consideration comprising of a fixed amount and a variable amount, settlement in certain tranches, to enhance its music contents library. The variable amount is determined based on certain operation and financial performance of the acquiree and up to RMB400 million. As at the acquisition date, the fixed consideration was recognized at its present value and the variable consideration was recognized at fair value of approximately RMB63 million determined by management. As a result of the acquisition, the Group is expected to increase its presence in online music industry in China. Goodwill arising from the acquisition was attributable to an increase in coverage of the online music market of China. The goodwill recognized was not expected to be deductible for income tax purpose. The following table summarizes the amount of identified assets acquired and liabilities assumed at the acquisition date. RMB’million Recognized amounts of identifiable assets acquired and liabilities assumed: Cash and cash equivalents 68 Accounts and other receivables 101 Intangible assets 297 Prepayments, deposits and other assets 162 Deferred revenue (18 ) Other payables and accruals (57 ) Deferred tax liabilities (105 ) Goodwill 798 1,246 27 Business Combination (Continued) The revenue and the results contributed by the acquiree to the Group for the period since the completion date were insignificant. The Group’s revenue and results for the year would not be materially different should the acquisition otherwise occur on January 1, 2018. Transaction costs were not significant and were charged to general and administrative expenses in the consolidated income statement during the year ended December 31, 2018.

Cash flow information

Cash flow information	12 Months Ended
	Dec. 31, 2019
Disclosure Of Cash Flow Information [Abstract]
Cash flow information	2 8 Cash flow information (a) Cash generated from operations 2017 2018 2019 RMB’million RMB’million RMB’million Profit before income tax 1,597 2,003 4,540 Adjustments for: Depreciation and amortization 379 369 583 Impairment provision for investments in associates (Note 15) 2 2 43 Loss allowance for expected credit losses (Note 18) 6 3 18 Non-cash employee benefits expense – share based payments (Note 8) 362 487 519 Non-cash share-based payments arising from issues of ordinary shares to music label partners(Note 21(iv)) - 1,519 - Fair value losses on investments - 30 37 Net (gains)/losses in relation to equity investments (72 ) 20 (1 ) Share of (profit)/loss of associates and joint ventures (Note 15) (4 ) 1 18 Interest income (Note 6) (93 ) (282 ) (615 ) Fair value change on puttable shares - 35 37 Interest expense - - 31 Net exchange differences (18 ) 31 (4 ) Increase in accounts receivable (447 ) (182 ) (733 ) Increase in inventories (16 ) (4 ) 9 Decrease in other operating assets (137 ) (789 ) (175 ) Increase in accounts payables 4 780 717 Increase in other operating liabilities 1,051 1,581 1,164 Cash generated from operations 2,614 5,604 6,188 (b) Non-cash investing and financing activities 2017 RMB’million 2018 RMB’million 2019 RMB’million Issuance of ordinary shares to music label partners - 1,519 - Issuance of ordinary shares for equity investments 7,547 1,027 - Distribution to Tencent (3,774 ) - - Other payables for business combinations 277 - - Issuing restricted shares for business combinations 149 - - Settlement of dividend by issuance of shares 58 - - Other payables for acquisition of investments in joint ventures 46 - -

Financial instruments by catego

Financial instruments by category	12 Months Ended
	Dec. 31, 2019
Disclosure Of Financial Instruments [Abstract]
Financial instruments by category	2 9 Financial instruments by category The Group holds the following financial instruments: Financial assets Financial assets at amortized cost RMB’million Financial assets at fair value through profit and loss RMB’million Financial assets at fair value through other comprehensive income RMB’million Total RMB’million As at December 31, 2018 Accounts receivable (Note 18) 1,483 - - 1,483 Other receivables (Note 17) 80 - - 80 Short-term investments - 42 - 42 Cash and cash equivalents (Note 20) 17,356 - - 17,356 Other investments (Note 16(b)) - 256 - 256 Financial assets at fair value through other comprehensive income (Note 16(a)) - - 3,331 3,331 18,919 298 3,331 22,548 As at December 31, 2019 Accounts receivable (Note 18) 2,198 - - 2,198 Other receivables (Note 17) 213 - - 213 Term deposits (Note 19) 7,500 - - 7,500 Short-term investments - 6 - 6 Cash and cash equivalents (Note 20) 15,426 - - 15,426 Other investments (Note 16(b)) - 255 - 255 Financial assets at fair value through other comprehensive income (Note 16(a)) - - 4,461 4,461 25,337 261 4,461 30,059 Financial liabilities Liabilities at amortized cost RMB’million As at December 31, 2018 Accounts payable 1,830 Other payables and other liabilities (note) 1,839 3,669 As at December 31, 2019 Accounts payable 2,559 Other payables and other liabilities (note) 2,261 Lease liabilities 147 4,967 As at December 31, 2018 and 2019, financial liabilities measured at fair value comprised contingent consideration of RMB63 million and RMB112 million, were included in other payables and other liabilities. Note: Other payables and other liabilities exclude prepayment received from customers and others, staff costs, welfare accruals, other tax liabilities, government grant and deferred revenue.

Commitments

Commitments	12 Months Ended
	Dec. 31, 2019
Capital Commitments [Abstract]
Commitments	30 Commitments (a) Operating commitments The following table summarizes future minimum commitments of the Group under non-cancelable operating arrangements, which are mainly related to rental of bandwidth: 2018 RMB’million 2019 RMB’million Within one year 212 233 Later than one year but not later than five years 93 2 305 235 (b) Contents royalty The Group is subject to the following minimum royalty payments associated with its license agreements: 2018 2019 RMB’million RMB’million Within one year 3,599 4,513 Later than one year but not later than five years 2,284 2,704 More than 5 years 2 - 5,885 7,217 ( c ) Investment commitments As at December 31, 2018 and 2019, the Group had commitments of approximately RMB94 million and RMB 198 million to invest in certain entities to hold the equity interest in such entities. In addition, on December 31, 2019, the Group proposed to join a consortium (the “Consortium”) led by Tencent to acquire a 10% equity stake in Universal Music Group (“UMG”), at an enterprise value of EUR30 billion, up to a 10% equity interest in the Consortium. The Consortium will also have the option to purchase an additional 10% equity stake in UMG at the same enterprise value pursuant to the terms of the transaction documents. The Transaction is subject to regulatory approvals and other customary closing conditions, and is expected to close by the first half of 2020. Prior to the closing of the Transaction, the Group and UMG also intend to enter into a second agreement that grants the Group an option to acquire a minority equity stake in UMG's Greater China business.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2019
Disclosure Of Transactions Between Related Parties [Abstract]
Related Party Transactions	3 1 Related party transactions The table below sets forth the major related parties and their relationships with the Group as at December 31, 2019: Name of related parties Relationship with the Group Tencent and its subsidiaries other than the entities controlled by the Group (“Tencent Group”) The Company’s principal owner (a) Transactions For the years ended December 31, 2017, 2018 and 2019, significant related party transactions were as follows: 2017 RMB’million 2018 RMB’million 2019 RMB’million Revenue Online music services to Tencent Group (note) 33 51 355 Online music services to the Company's associates and associates of Tencent Group - 18 40 Social entertainment services and others to Tencent Group, the Company’s associates and associates of Tencent Group 20 63 21 Expenses Operation expenses recharged by Tencent Group 493 589 752 Advertising agency cost to Tencent Group 187 207 231 Content royalties to Tencent Group, the Company’s associates and associates of Tencent Group 45 88 132 Other costs to the Company's associates and associates of Tencent Group - 14 25 Note: Including revenue from content sublicensing, online advertising and subscriptions provided to Tencent Group pursuant to the Business Cooperation Agreement. These related party transactions were conducted at prices and terms as agreed by parties involved. (b) Balances with related parties 2018 2019 RMB’million RMB’million Included in accounts receivable from related parties: Tencent Group (note) 971 1,653 The Company's associates and associates of Tencent Group 39 49 Included in prepayments, deposits and other assets from related parties: Tencent Group 28 50 The Company's associates and associates of Tencent Group 16 23 Included in accounts payable to related parties: Tencent Group 529 215 The Company's associates and associates of Tencent Group 1 15 Included in other payables and accruals to related parties: Tencent Group 135 382 The Company’s associates and associates of Tencent Group - 19 Outstanding balances are unsecured and are repayable on demand. Note: The balance is mainly arising from user payments collected through various payment channels of Tencent Group pursuant to the Business Cooperation Agreement signed upon the Merger. 31 Related party transactions (Continued) (c) Key management personnel compensation 2017 2018 2019 RMB’million RMB’million RMB’million Short-term employee benefits 46 64 65 Share-based compensation 107 223 233 153 287 298

Contingent liabilities

Contingent liabilities	12 Months Ended
	Dec. 31, 2019
Disclosure Of Contingent Liabilities [Abstract]
Contingent liabilities	3 2 Contingent liabilities The Group is involved in a number of claims pending in various courts, in arbitration, or otherwise unresolved as at December 31, 2019. These claims are mainly related to alleged copyright infringement with an aggregate amount of damages sought of approximately RMB21 million. Adverse results in these claims may include awards of damages and may also result in, or even compel, a change in the Company’s business practices, which could impact the Company’s future financial results. In addition, in September 2019 and October 2019, respectively, the Company, certain of its current and former directors and officers, and Tencent, based on its status as the Company’s controlling shareholder, were named as defendants in two putative securities class actions filed in the U.S. District Court for the Eastern District of New York. Both actions, purportedly brought on behalf of a class of persons who allegedly suffered damages as a result of their trading in the ADSs, allege that the Company’s public filings contained material misstatements and omissions in violation of the U.S. federal securities laws. These actions remain in their preliminary stages. Additional complaints related to these claims may be filed in the coming months. The Company are currently unable to estimate the potential loss, if any, associated with the resolution of such lawsuits, if they proceed. Nevertheless, with the legal advice, the Company believes these cases are without merit and intend to defend actions vigorously. The Company is unable to estimate the reasonably possible loss or a range of reasonably possible losses for proceedings in the early stages or where there is a lack of clear or consistent interpretation of laws specific to the industry-specific complaints among different jurisdictions. Although the results of unsettled litigations and claims cannot be predicted with certainty, the Company does not believe that, as at December 31, 2019, there was at least a reasonable possibility that the Company may have incurred a material loss, or a material loss in excess of the accrued expenses, with respect to such loss contingencies. Accordingly, the Group has made certain accruals in “Account payable” in the consolidated balance sheet as at December 31, 2019 and recognized related cost expenses for the year ended December 31, 2019.The losses accrued include judgments handed down by the court and out-of-court settlements after December 31, 2019, but related to cases arising on or before December 31, 2019. The Company is in the process of appealing certain judgments for which losses have been accrued. However, the ultimate timing and outcome of pending litigation is inherently uncertain. Therefore, although management considers the likelihood of a material loss for all pending claims, both asserted and unasserted, to be remote, if one or more of these legal matters were resolved against the Company in the same reporting period for amounts in excess of management’s expectations, the Company’s consolidated financial statements of a particular reporting period could be materially adversely affected.

Events occurring after the repo

Events occurring after the reporting period	12 Months Ended
	Dec. 31, 2019
Disclosure Of Nonadjusting Events After Reporting Period [Abstract]
Events occurring after the reporting period	3 3 Events occurring after the reporting period Apart from the below, there were no other material subsequent events during the period from December 31, 2019 to the approval date of these financial statements by the Board of Directors on March 25, 2020. (a) Coronavirus pandemic (“Pandemic”) With respect to the outbreak of the Pandemic, the Group has assessed and preliminarily concluded that there was no significant impact on the financial position of the Group subsequent to the year ended 31 December 2019 and up to the date of this report. The outbreak has caused temporary decrease in levels of activities of our users and performers and negatively affected our financial operations to certain extent. The Group will keep continuous attention on the situation of the Pandemic and react actively to its impacts on the operation and financial position of the Group. (b) Co-operation agreement with China Literature Limited (“China Literature”) In the first quarter of 2020, the Group signed a five-year strategic partnership with China Literature, a subsidiary of Tencent listed in Hong Kong, which enable the Group to access to China Literature’s broad online library and license to produce certain long-form audio content that available on both the Group and China Literature’s platforms. (c) Repurchase of shares In March 2020 and up to the date of this report, the Company repurchased ADSs from the open market for an aggregate consideration of approximately US$16 million in cash pursuant to the share repurchase program approved on December 17, 2019.

Approval of these consolidated

Approval of these consolidated financial statements	12 Months Ended
	Dec. 31, 2019
Approval Of Consolidated Financial Statements [Abstract]
Approval of these consolidated financial statements	3 4 These consolidated financial statements were approved for issue by the board of directors of the Company on March 25, 2020.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Significant Accounting Policies [Abstract]
Basis of preparation	2.1 Basis of preparation The consolidated financial statements of the Group have been prepared in accordance with the International Financial Reporting Standards (“IFRSs”) as issued by International Accounting Standards Board (“IASB”). The consolidated financial statements have been prepared under the historical cost convention, as modified by the revaluation of other investments, financial assets at fair value through other comprehensive income and short-term investments, which are carried at fair value. The preparation of financial statements in conformity with IFRSs requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Group's accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements are disclosed in Note 4.
New and amendments to the accounting standards adopted and recent accounting pronouncements	2.2 New and amendments to the accounting standards adopted and recent accounting pronouncements (a) New and amendments to the accounting standards adopted All the new standards and amendments that are effective for annual reporting period commencing January 1, 2019 have been applied by the Group for the year ended December 31, 2019. Except IFRS 16 Leases, the adoption of these new and amended standards does not have material impact on the consolidated financial statements of the Group. Adoption of IFRS 16 The Group has adopted IFRS 16 Leases from January 1, 2019, and has not restated comparatives for the 2018 reporting period, as permitted under the specific transition provisions in the standard. The reclassifications and the adjustments arising from the new leasing rules are therefore recognized in the opening balance sheet on January 1, 2019. The new accounting policies are disclosed in Note 2.28. On adoption of IFRS 16, the Group recognized right-of-use assets and lease liabilities of RMB100 million and RMB97 million, respectively, in relation to leases which had previously been classified as ‘operating leases’ under the principles of IAS 17 Leases. These lease liabilities were measured at the present value of the remaining lease payments, discounted using the lessee’s incremental borrowing rate as at January 1, 2019. The weighted average lessee’s incremental borrowing rate applied to the lease liabilities on January 1, 2019 was 5.18%. RMB'million Operating commitments disclosed as at December 31, 2018 305 (Less): Other commitments (28 ) 277 Discounted using the lessee’s incremental borrowing rate of at the date of initial application 222 (Less): short-term leases not recognized as a liability (125 ) Lease liabilities recognized as at January 1,2019 97 Of which are: Current lease liabilities 29 Non-current lease liabilities 68 2Summary of significant accounting policies (Continued) 2.2New and amendments to the accounting standards adopted and recent accounting pronouncements (Continued) (a) New and amendments to the accounting standards adopted (Continued) In applying IFRS 16 for the first time, the Group has used the following practical expedients permitted by the standard: • applying a single discount rate to a portfolio of leases with reasonably similar characteristics • relying on previous assessments on whether leases are onerous as an alternative to performing an impairment review – there were no onerous contracts as at January 1, 2019 • accounting for operating leases with a remaining lease term of less than 12 months as at January 1, 2019 as short-term leases • excluding initial direct costs for the measurement of the right-of-use asset at the date of initial application, and • using hindsight in determining the lease term where the contract contains options to extend or terminate the lease. The Group has also elected not to reassess whether a contract is, or contains a lease at the date of initial application. Instead, for contracts entered into before the transition date the Group relied on its assessment made applying IAS 17 and Interpretation 4 Determining whether an Arrangement contains a Lease. (b) Recent accounting pronouncements A number of new standards and amendments to standards have not come into effect for the financial year beginning January 1, 2019, and have not been early adopted by the Group in preparing these consolidated financial statements. None of these new standards and amendments to standards is expected to have a significant effect on the consolidated financial statements of the Group.
Principles of consolidation and equity accounting	2.3 Principles of consolidation and equity accounting (a) Subsidiaries Subsidiaries are all entities (including VIEs as stated in Note 1.2 above) over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date that control ceases. Intercompany transactions, balances and unrealized gains on transactions between group companies are eliminated. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the transferred asset. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the Group. Non-controlling interests in the results and equity of subsidiaries are shown separately in the consolidated income statement, statement of comprehensive income, statement of changes in equity and balance sheet, respectively. 2Summary of significant accounting policies (Continued) 2.3 Principles of consolidation and equity accounting (Continued) (b) Associates Associates are all entities over which the Group has significant influence but not control or joint control, generally but not necessarily accompanying a shareholding of between 20% and 50% of the voting rights. Investments in associates are accounted for using the equity method of accounting (see (d) below), after initially being recognized at cost. Interests in associates are accounted for using the equity method of accounting (see (d) below), after initially being recognized at cost in the consolidated balance sheet. (c) Joint ventures Investments in joint arrangements are classified as either joint operations or joint ventures depending on the contractual rights and obligations of each investor. The Group has assessed the nature of its joint arrangements and determined them to be joint ventures. Interests in joint ventures are accounted for using the equity method (see (d) below), after initially being recognized at cost in the consolidated balance sheet. (d) Equity accounting Under the equity method of accounting, the investments are initially recognized at cost and adjusted thereafter to recognize the Group's share of the post-acquisition profits or losses of the investee in profit or loss, and the Group's share of movements in other comprehensive income of the investee in other comprehensive income. Dividends received or receivable from associates and joint ventures are recognized as a reduction in the carrying amount of the investment. When the Group's share of losses in an equity-accounted investment equals or exceeds its interest in the entity, including any other unsecured long-term receivables, the Group does not recognize further losses, unless it has incurred obligations or made payments on behalf of the other entity. Unrealised gains on transactions between the Group and its associates and joint ventures are eliminated to the extent of the Group's interest in these entities. Unrealized losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. Accounting policies of equity accounted investees have been changed where necessary to ensure consistency with the policies adopted by the Group. The carrying amount of equity-accounted investments is tested for impairment in accordance with the policy described in Note 2.10 whenever there is an indication that the carrying amount may be impaired in accordance with Note 2.11 (b).
Business combinations	2.4 Business combinations The acquisition method of accounting is used to account for all business combinations except for the business combinations under common control as stated below, regardless of whether equity instruments or other assets are acquired. The consideration transferred for the acquisition of a subsidiary comprises the: • fair values of the assets transferred • liabilities incurred to the former owners of the acquired business • equity interests issued by the Group • fair value of any asset or liability resulting from a contingent consideration arrangement, and • fair value of any pre-existing equity interest in the subsidiary. 2 Summary of significant accounting policies (Continued) 2.4 Business combinations (Continued) Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are, with limited exceptions, measured initially at their fair values at the acquisition date. The Group recognizes any non-controlling interest in the acquired entity on an acquisition-by-acquisition basis either at fair value or at the non-controlling interest's proportionate share of the acquired entity's net identifiable assets. Acquisition-related costs are expensed as incurred. The excess of the: • consideration transferred, • amount of any non-controlling interest in the acquired entity, and • acquisition-date fair value of any previous equity interest in the acquired entity over the fair value of the net identifiable assets acquired is recorded as goodwill. If the business combination is achieved in stages, the acquisition date carrying value of the acquirer’s previously held equity interest in the acquiree is remeasured to fair value at the acquisition date. Any gains or losses arising from such remeasurement are recognized in profit or loss. Business combination under common control The Group accounts for the business combination between entities under common control using the predecessor accounting. For predecessor accounting: • Assets and liabilities of the acquired entity are stated at predecessor carrying values. Fair value measurement is not required. • No new goodwill arises in predecessor accounting. • Any difference between the consideration given and the aggregate carrying value of the assets and liabilities of the acquired entity at the date of the transaction is included in equity in retained earnings or in a separate reserve. The Group does not restate any assets and liabilities of the acquired entity. The assets and liabilities of the acquired entity are consolidated using the predecessor’s amounts from the controlling party’s perspective. No new goodwill is recorded. Any difference between the cost of investment and the carrying value of the net assets is recorded in equity as merger reserve. The Group elects to incorporate the acquired entity’s results only from the date on which the business combination between entities under common control occurred. Consequently, the consolidated financial statements do not reflect the results of the acquired entity for the period before the transaction occurred. The corresponding amount for the previous year are also not restated.
Segment reporting	2.5 Segment reporting Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision makers, who are responsible for allocating resources and assessing performance of the operating segments and making strategic decisions. The Group's chief operating decision makers have been identified as executive directors of the Company, who review the consolidated results of operations when making decisions about allocating resources and assessing performance of the Group as a whole. 2 Summary of significant accounting policies (Continued) 2.5 Segment reporting (Continued) For the purpose of internal reporting and management's operation review, the chief operating decision-makers and management personnel do not segregate the Group's business by product or service lines. Hence, the Group has only one operating segment. In addition, the Group does not distinguish between markets or segments for the purpose of internal reporting. As the Group's assets and liabilities are substantially located in the PRC, substantially all revenues are earned and substantially all expenses are incurred in the PRC, no geographical segments are presented.
Foreign currency translation	2.6 (b) Functional and presentation currency Items included in the financial statements of each of the Group's entities are measured using the currency of the primary economic environment in which the entity operates (the “functional currency”). The functional currency of the Company is United States Dollars (“US$”). As the major operations of the Group are within the PRC, the Group presents its consolidated financial statements in Renminbi (“RMB”), unless otherwise stated. (c) Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation of monetary assets and liabilities denominated in foreign currencies at year end exchange rates are generally recognized in the income statement. Foreign exchange gains and losses that relate to borrowings are presented in the income statement, within finance cost. All other foreign exchange gains and losses are presented in the income statement on a net basis within finance cost. (d) Group companies The results and financial position of foreign operations (none of which has the currency of a hyperinflationary economy) that have a functional currency different from the presentation currency are translated into the presentation currency as follows: • assets and liabilities for each balance sheet presented are translated at the closing rate at the date of that balance sheet • income and expenses for each income statement and statement of comprehensive income are translated at average exchange rates (unless this is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated at the dates of the transactions), and • all resulting exchange differences are recognized in other comprehensive income. On consolidation, exchange differences arising from the translation of any net investment in foreign entities are recognized in other comprehensive income. When a foreign operation is sold or any borrowings forming part of the net investment are repaid, the associated exchange differences are reclassified to profit or loss, as part of the gains or losses on sale. Goodwill and fair value adjustments arising on the acquisition of a foreign operation are treated as assets and liabilities of the foreign operation and translated at the closing rate. Currency translation differences arising are recognized in other comprehensive income.
Property, plant and equipment	2 Summary of significant accounting policies (Continued) 2.7 Property, plant and equipment are stated at historical cost less accumulated depreciation. Historical cost includes expenditure that is directly attributable to the acquisition of the items Subsequent costs are included in the asset’s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. The carrying amount of any component accounted for as a separate asset is derecognized when replaced. All other repairs and maintenance are charged to profit or loss during the reporting period in which they are incurred. Depreciation is calculated using the straight-line method to allocate their cost or revalued amounts, net of their residual values, over their estimated useful lives or, in the case of leasehold improvements and certain leased plant and equipment, the shorter lease term as follows: Servers and network equipment 3 - 5 years Office furniture, equipment and others 3 - 5 years Leasehold improvements Shorter of expected lives of leasehold improvements and lease term The assets’ residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period. An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount (Note 2.10). Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognized in the income statement.
Goodwill	2.8 Goodwill Goodwill is not amortized but it is tested for impairment annually, or more frequently if events or changes in circumstances indicate that it might be impaired, and is carried at cost less accumulated impairment losses. Gains and losses on the disposal of an entity include the carrying amount of goodwill relating to the entity sold. Goodwill is allocated to cash-generating units (“CGUs”) for the purpose of impairment testing. The allocation is made to those CGUs or groups of CGUs that are expected to benefit from the business combination in which the goodwill arose. The units or groups of units are identified at the lowest level at which goodwill is monitored for internal management purposes, below the operating segment.
Other intangible assets	2.9 (a) Domain name, trademark and Internet audio/video program transmission license Separately acquired domain name, trademark and Internet audio/video program transmission license are shown at historical cost. These assets acquired in a business combination are recognized at fair value at the acquisition date. Domain name, trademark and Internet audio/video program transmission license have a finite useful life and are carried at cost less accumulated amortization. Amortization is calculated using the straight-line method to allocate the cost of these assets and over their respective useful live of no more than 12 years. The useful lives of these assets are the periods over which they are expected to be available for use by the Group, and the management of the Group also take into account of past experience when estimating the useful lives. 2 Summary of significant accounting policies (Continued) 2.9 (b) Separately acquired and internal developed contents and copyrights Separately acquired contents and copyrights are shown at historical cost. The Group also produces or/and contracts external parties to produce contents to exhibit on its platforms. Produced contents includes direct production costs, production overhead and acquisition costs. The Group recognizes internal developed contents as intangible assets only when the following criteria are met: the technical feasibility of completing the intangible asset exists, there is an intent to complete and an ability to use or sell the intangible asset, the intangible asset will generate probable future economic benefits, there are adequate resources available to complete the development and to use or sell the intangible asset, and there is the ability to reliably measure the expenditure attributable to the intangible asset during its development. Capitalized in house produced contents are amortized on a straight-line basis over the estimated useful lives of 1 to 5 years. ( c ) Other intangible assets acquired in a business combination Other intangible assets acquired in a business combination are recognized initially at fair value at the acquisition date and subsequently carried at the amount initially recognized less accumulated amortization and impairment loss, if any. Amortization is calculated using the straight-line method to allocate the costs of acquired intangible assets over the following estimated useful lives: Online users 1 year Corporate customer relationship 3 - 4 years Supplier resources 3 - 6 years Non-compete agreements 4 - 5 years Copyrights 3 - 7 years
Impairment of non-financial assets	2.10 Impairment of non-financial assets Goodwill and intangible assets that have an indefinite useful life are not subject to amortization and are tested annually for impairment, or more frequently if events or changes in circumstances indicate that they might be impaired. Other assets are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Impairment review on the goodwill of the Group is conducted by the management as at December 31 according to IAS 36 "Impairment of assets". An impairment loss is recognized for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's fair value less costs of disposal and value in use. For the purpose of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash inflows from other assets or groups of assets (cash-generating units). Non-financial assets other than goodwill that suffered an impairment are reviewed for possible reversal of the impairment at the end of each reporting period.
Investments and other financial assets	2.11 Investments and other financial assets (a) Classification and measurement From January 1, 2018, the Group classifies its financial assets in the following measurement categories: • those to be measured subsequently at fair value (either through other comprehensive income, or through profit or loss), and • those to be measured at amortized cost. The classification depends on the entity’s business model for managing the financial assets and the contractual terms of the cash flows. 2 Summary of significant accounting policies (Continued) 2.11 Investments and other financial assets (Continued) (a) Classification and measurement (Continued) For assets measured at fair value, gains and losses will either be recorded in profit or loss or other comprehensive income. For investments in equity instruments that are not held for trading, this will depend on whether the Group has made an irrevocable election at the time of initial recognition to account for the equity investment at fair value through other comprehensive income. The Group reclassifies debt investments only when its business model for managing those assets changes. Purchases and sales of financial assets are recognized on trade-date, the date on which the Group commits to purchase or sell the asset. Financial assets are derecognized when the rights to receive cash flows from the financial assets have expired or have been transferred and the Group has transferred substantially all the risks and rewards of ownership. At initial recognition, the Group measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition of the financial asset. Transaction costs of financial assets carried at fair value through profit or loss are expensed in profit or loss. Financial assets with embedded derivatives are considered in their entirety when determining whether their cash flows are solely payments of principal and interest. Debt instruments Initial recognition and subsequent measurement of debt instruments depend on the Group’s business model for managing the asset and the contractual cash flow characteristics of the asset. There are three categories into which the Group classifies its debt instruments: • Amortized cost: Financial assets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are classified as and measured at amortized cost. A gain or loss on a debt investment measured at amortized cost which is not part of a hedging relationship is recognized in profit or loss when the asset is derecognized or impaired. Interest income from these financial assets is recognized using the effective interest rate method. • Fair value through other comprehensive income: Financial assets that are held for collection of contractual cash flows and for selling the financial assets, where the assets’ cash flows represent solely payments of principal and interest, are classified as and measured at fair value through other comprehensive income. Movements in the carrying amount of these financial assets are taken through other comprehensive income, except for the recognition of impairment losses or reversals, interest income and foreign exchange gains and losses which are recognized in profit or loss. When the financial asset is derecognized, the cumulative gain or loss previously recognized in other comprehensive income is reclassified from equity to profit or loss and recognized in “other gains/(losses), net” in the consolidated income statement. Interest income from these financial assets is recognized using the effective interest rate method. Foreign exchange gains and losses and impairment losses or reversals are presented in “other gains/(losses), net”. • Fair value through profit or loss: Financial assets that do not meet the criteria for amortized cost or fair value through other comprehensive income are classified as and measured at fair value through profit or loss. A gain or loss on a debt investment measured at fair value through profit or loss which is not part of a hedging relationship is recognized in profit or loss and presented in “other gains/(losses), net” for the period in which it arises. 2 Summary of significant accounting policies (Continued) 2.11 Investments and other financial assets (Continued) (a) Classification and measurement (Continued) Equity instruments The Group subsequently measures all equity investments at fair value. Where the Group’s management has elected to present fair value gains and losses on equity investments in other comprehensive income, there is no subsequent reclassification of fair value gains and losses to profit or loss following the derecognition of the investment. Dividends from such investments continue to be recognized in profit or loss as other income when the Group’s right to receive payments is established. Changes in the fair value of financial assets at fair value through profit or loss are recognized in “other gains/(losses), net” fair value through other comprehensive income (b) Impairment From January 1, 2018, the Group assesses on a forward looking basis the expected credit losses associated with its debt instruments carried at amortized cost and fair value through other comprehensive income. The impairment methodology applied depends on whether there has been a significant increase in credit risk. For accounts receivable and contract assets, the Group applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognized since initial recognition. Impairment on deposits and other receivables is measured as either 12-month expected credit losses or lifetime expected credit losses, depending on whether there has been a significant increase in credit risk since initial recognition. If a significant increase in credit risk of a deposit or receivable has occurred since initial recognition, the impairment is measured as lifetime expected credit losses. The Group assesses on a forward looking basis the expected credit losses associated with its debt instruments carried at amortized cost and fair value through other comprehensive income. The impairment methodology applied depends on whether there has been a significant increase in credit risk. (c) Offsetting Financial assets and liabilities are offset and the net amount reported in the balance sheet where the Company currently has a legally enforceable right to offset the recognized amounts, and there is an intention to settle on a net basis or realize the asset and settle the liability simultaneously. The Company has also entered into arrangements that do not meet the criteria for offsetting but still allow for the related amounts to be set off in certain circumstances, such as bankruptcy or the termination of a contract.
Inventories	2.12 Inventories, mainly consisting of merchandise for sale, are primarily accounted for using the weighted average method and are stated at the lower of cost and net realizable value.
Accounts receivable	2.13 Accounts receivable are amounts due from customers for goods sold or services performed in the ordinary course of business. Accounts receivable are generally due for settlement within 30 to 90 days and therefore are all classified as current.
Short-term investments	2 Summary of significant accounting policies (Continued) 2.14 Short-term investments are investments issued by commercial banks in the PRC with a variable return and accounted for as financial assets at fair value through profit and loss (see Note 2.11 above). Since these investments’ maturity dates are within one year, they are classified as current assets.
Cash and cash equivalents	2.15 Cash and cash equivalents For the purpose of presentation in the statement of cash flows, cash and cash equivalents includes cash on hand, deposits held at call with financial institutions, and other short-term deposits with original maturities of three months or less.
Share capital	2.16 Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares or options are shown in equity as a deduction, net of tax, from the proceeds.
Accounts and other payables	2.17 Accounts and other payables These amounts represent liabilities for goods and services provided to the Group prior to the end of financial year which are unpaid. The amounts are unsecured and are usually paid within 1 year of recognition. Accounts and other payables are presented as current liabilities unless payment is not due within 12 months after the reporting period.
Current and deferred income tax	2.18 The income tax expense or credit for the period is the tax payable on the current period’s taxable income based on the applicable income tax rate for each jurisdiction adjusted by changes in deferred tax assets and liabilities attributable to temporary differences and to unused tax losses. (a) Current income tax The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the end of the reporting period in the countries where the company’s subsidiaries and associates operate and generate taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities. (b) Deferred income tax Deferred income tax is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. However, deferred tax liabilities are not recognized if they arise from the initial recognition of goodwill. Deferred income tax is also not accounted for if it arises from initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. Deferred income tax is determined using tax rates (and laws) that have been enacted or substantially enacted by the end of the reporting period and are expected to apply when the related deferred income tax asset is realized or the deferred income tax liability is settled. Deferred tax assets are recognized only if it is probable that future taxable amounts will be available to utilize those temporary differences and losses. Deferred tax liabilities and assets are not recognized for temporary differences between the carrying amount and tax bases of investments in foreign operations where the company is able to control the timing of the reversal of the temporary differences and it is probable that the differences will not reverse in the foreseeable future. 2 Summary of significant accounting policies (Continued) 2.18 (c) Offsetting Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets and liabilities and when the deferred tax balances relate to the same taxation authority. Current tax assets and tax liabilities are offset where the entity has a legally enforceable right to offset and intends either to settle on a net basis, or to realize the asset and settle the liability simultaneously. (d) Uncertain tax positions In determining the amount of current and deferred income tax, the Group takes into account the impact of uncertain tax positions and whether additional taxes, interest or penalties may be due. This assessment relies on estimates and assumptions and may involve a series of judgments about future events. New information may become available that causes the Group to change its judgment regarding the adequacy of existing tax liabilities. Such changes to tax liabilities will impact tax expense in the period that such a determination is made.
Employee benefits	2.19 (a) Employee leave entitlements Employee entitlements to annual leave are recognized when they accrue to employees. A provision is made for the estimated liability for annual leave as a result of services rendered by employees up to the end of the reporting period. Employee entitlements to sick and maternity leave are not recognized until the time of leave. (b) Pension obligations The Group participates in various defined contribution retirement benefit plans which are available to all relevant employees. These plans are generally funded through payments to schemes established by governments or trustee-administered funds. A defined contribution plan is a pension plan under which the Group pays contributions on a mandatory, contractual or voluntary basis into a separate fund. The Group has no legal or constructive obligations to pay further contributions if the fund does not hold sufficient assets to pay all employees the benefits relating to employee services in the current and prior periods. The Group's contributions to the defined contribution plans are expensed as incurred and not reduced by contributions forfeited by those employees who leave the plan prior to vesting fully in the contributions.
Share-based payments	2.20 The Group operates a number of equity-settled share-based compensation plan (including share option schemes and share award schemes), under which the Group receives services from employees as consideration for equity instruments (including stock options and restricted shares units (“RSUs”)) of the Group. In addition, the controlling shareholder, Tencent, also operates certain share-based compensation plans (mainly share option schemes and share award schemes) which may cover the employees of the Group. Share awards granted to the employees of the Group are measured at the grant date based on the fair value of equity instruments and are recognized as an expense over the vesting period, which is the period over which all of the specified vesting conditions are to be satisfied, and credited to equity as “share-based compensation reserve” if it is related to equity instruments of the Company or as “contribution from ultimate holding company” if it is related to equity instruments of Tencent. For grant of share options, the total amount to be expensed is determined by reference to the fair value of the options granted by using Binomial model (the “Binomial Model”). The determination of the fair value is affected by the share price as well as assumptions regarding a number of complex and subjective variables, including the expected share price volatility, expected forfeiture rate, risk-free interest rates, contract life and expected dividends. For grant of award shares, the total amount to be expensed is determined by reference to the fair value of the Company or market price of Tencent’s shares at the grant date. Forfeitures are estimated at the time of grant and revised in the subsequent periods if actual forfeitures differ from those estimates. 2 Summary of significant accounting policies (Continued) 2.20 If a share-based arrangement involving a compound financial instrument issued by the Group, which includes a debt component (i.e. the counterparty’s right to demand payment in cash) and an equity component (i.e. the counterparty’s right to demand settlement in equity instruments rather than in cash), to any party other than employees, the Group measure the equity component of the compound financial instrument as the difference between the fair value of the goods or services received and the fair value of the debt component, at the date when the goods or services are received. If a compound financial instrument issued by the Group to the employees, the Group first measure the fair value of the debt component, and then measure the fair value of the equity component—taking into account that the counterparty must forfeit the right to receive cash in order to receive the equity instrument. The fair value of the compound financial instrument is the sum of the fair values of the two components. The debt component will be accounted for as a cash-settled share-based payment transaction; and the equity component will be accounted for as an equity-settled share-based payment.
Provisions	2.21 Provisions for legal claims and service warranties are recognized when the Group has a present legal or constructive obligation as a result of past events, it is probable that an outflow of resources will be required to settle the obligation and the amount can be reliably estimated. Provisions are not recognized for future operating losses. Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognized even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small. Provisions are measured at the present value of management's best estimate of the expenditure required to settle the present obligation at the end of the reporting period. The discount rate used to determine the present value is a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The increase in the provision due to the passage of time is recognized as interest expense.
Revenue recognition	2.22 The Group generates revenues primarily from provision of music entertainment services, such as paid music, virtual gifts sales and content sublicensing, and online advertising. Revenue is recognized when or as the control of the services or goods is transferred to the customer. Depending on the terms of the contract and the laws that are applied to the contract, control of the services and goods may be transferred over time or at a point in time. (a) Revenue from online music services Online music services revenues primarily include revenues from subscriptions, sale of digital music singles and albums, content sublicensing and online advertising on the Group’s online music platforms. The Group provides to users certain subscription packages which entitle paying subscribers a fixed amount of non-accumulating downloads per month and unlimited "ad-free" streaming of the Group's full music content offerings with certain privilege features on its music platforms. The subscription fee for these packages is time-based and is collected upfront from subscribers. The terms of time-based subscriptions range from one month to twelve months. The receipt of subscription fee is initially recorded as deferred revenue. The Group satisfies its various performance obligations by providing services throughout the subscription period and revenue is recognized over time accordingly. The Group also provides its users to purchase early release access to certain new digital music singles and albums. These singles and albums can be downloaded and streamed only through the Group's platform. Such music singles and albums will be made available to all users to access after the initial launch period which is generally 3 months. The Group considers that it provides the early access to the newly launched singles and albums within its platform as opposed to providing functional intellectual property to the users. As a result, the performance obligation of providing early access is satisfied over time. The above services can be paid directly by users by way of online payment channels or through various third party platforms. The Group records revenue on gross basis according to the criteria stated in (c) below and recognizes service fees levied by online payment channels or third party platforms ("Channel Fees") as the cost of revenues in the same period as the related revenue is recognized. 2 Summary of significant accounting policies (Continued) 2.22 (a) Revenue from online music services (Continued) The Group sublicenses certain of the Group's music content to other music platforms for a fixed period of time, typically one year, that falls within the original license period. The Group is obliged to replicate the licensed content library for any subsequent changes in the contents, including any new contents or removal of existing contents, updated by the contents partners any time during the sublicense period. As a result, the Group determines sublicense of contents as a single performance obligation. Revenues from sublicensing the contents is recognized over the sublicense period. The Group only recognizes revenue when it is highly probable that this will not result in a significant reversal of revenue when any uncertainty is resolved. The Group does not adjust the promised amount of consideration for the effects of any significant financing component as the sublicense period is typically one year. Advertising revenue is primarily generated through display ads on the Group's platforms. Advertising contracts are signed to establish the fixed prices and advertising services to be provided based on cost per display ("CPD") or cost per mille ("CPM") arrangements. When the collectability is reasonably assured, advertising revenues from the CPD arrangements that are display ads for an agreed period of time, are recognized ratably over the contract period of display based on a time-based measure of progress as the performance obligation is expended evenly over the period, while revenue from the CPM arrangements are recognized based on the number of times that the advertisement has been displayed. The Group allocates revenue to each performance obligation on a relative stand-alone selling price basis which is determined with reference to the prices charged to customers. The Group also entered into contracts with advertising agencies third-party or entities controlled by Tencent, which represent the Group in negotiation and contracting with advertisers. The Group shares with these advertising agencies a portion of the revenues the Group derives from the advertisers. Revenues are recognized on a gross or net basis based on assessment according to the criteria stated in (c) below. If revenue for advertising through these advertising agencies are recorded at the gross amount, the portion remitted to advertising agencies, including any cash incentive in the form of commissions, is recorded as cost of revenues. If revenue for advertising through these advertising agencies are recorded at the net amount, cash incentives, in the form of commissions to any advertising agencies based on volume and performance, are accounted for as a reduction of revenue, based on expected performance. (b) Revenue from social entertainment services and others The Group offers virtual gifts to users for free or sell virtual gifts to users on the Group's online karaoke and live streaming platforms. The virtual gifts are sold to users at different specified prices as pre-determined by the Group. The utilization of each virtual gift sold to users is considered as the performance obligation and the Group allocates revenue to each performance obligation on a relative stand-alone selling price basis, which are determined based on the prices charged to customers. Virtual gifts are categorized as consumable, time-based and durable. Consumable items are consumed upon purchase and use while time-based items could be used for a fixed period. The Group does not have further obligations to the user after the virtual gifts are consumed immediately or after the stated period for time-based items. The revenue for the sale of consumable virtual gifts on the online karaoke and online broadcasting platforms is recognized immediately when a virtual item is consumed or, in the case of a time-based virtual item, recognized ratably over the useful life of the items, which generally does not exceed one year. The Group recognizes the revenue for sale of durable virtual gifts over their estimated lifespans of no longer than six months, which are determined by the management based on the expected service period derived from past experiences, given there is an implicit obligation of the Group to maintain the virtual gifts operated on its platforms. The Group may share with performers a portion of the revenues derived from the sale of the virtual gifts on the online karaoke and live streaming platforms. Revenues for the sale of virtual gifts are recorded at the gross amount with the portion remitted to performers recorded as cost of revenues as the Group considers itself the primary obligor in the sale of virtual gifts with the latitude in establishing prices, and the rights to determine the specifications or change the virtual gifts. 2 Summary of significant accounting policies (Continued) 2.22 (b) The Group also generates revenue from online karaoke and live streaming services by selling premium memberships that provide paying users with certain privileges. The fees for these packages are time-based ranging from one month to twelve months and are collected up-front from subscribers. The receipt of subscription fee is initially recorded as deferred revenue. The Group satisfies its performance obligation by providing services over the subscription period and revenue is recognized ratably over the subscription period. The Group also generated advertising revenue from its social entertainment platforms and the policies for recognized advertising revenue is described in Note 2.22(a) above. (c) Principal agent consideration The Group reports the revenue on a gross or net basis depending on whether the Group is acting as a principal or an agent in a transaction. The determination of whether to report the revenues of the Group on a gross or net basis is based on an evaluation of whether various factors, including but not limited to whether the Group (i) is the primary obligor in the arrangement; (ii) has latitude in establishing the selling price; (iii) changes the product or performs part of the service; (iv) has involvement in the determination of product and service specifications. The Group does not disclose the information about the remaining performance obligations as the performance obligations of the Group have an expected duration of one year or less. (d) Contract liabilities and contract costs A contract liability is the Group’s obligation to transfer goods or services to a customer for which the Group has received consideration (or an amount of consideration is due) from the customer. Contract costs includes incremental costs of obtaining a contract and costs to fulfil a contract.
Interest income	2.23 Interest income Interest income is calculated by applying the effective interest rate to the gross carrying amount of a financial asset except for financial assets that subsequently become credit-impaired. For credit-impaired financial assets the effective interest rate is applied to the net carrying amount of the financial asset (after deduction of the loss allowance).
Cost of revenues	2.24 Cost of revenues mainly consists of service costs, advertising agency fees, channel fees, amortization of intangible assets, salaries and benefits for operation personnel (including related share-based compensation) and others. Service costs include royalty payments to music content providers and revenue sharing with performers on the online karaoke and live streaming platforms. Payment arrangements with music content providers are mainly calculated under pre-determined revenue sharing based on actual usage of content. Certain arrangements require the Group to pay certain non-recoupable royalty in advance. The Group expenses the non-recoupable royalty on a straight-line basis over the relevant contractual periods and accrues additional royalty costs when revenue sharing during a contractual period is expected to exceed the non-recoupable royalty amounts.
Sales and marketing expenses	2.25 Selling and marketing expenses mainly consist of advertising expenses to acquire user traffic for our online music show platforms, salaries and commissions for our sales and marketing personnel (including related share-based compensation) and intangible assets amortization. Advertising costs are included in "Selling and marketing" and are expensed when the service is received.
General and Administrative Expenses	2 Summary of significant accounting policies (Continued) 2.26 General and administrative expenses General and administrative expenses mainly consist of salaries and benefits for management and administrative personnel and research and development personnel (including related share-based compensation), rental and depreciation expenses related to facilities and equipment used by our research and development team, professional service expense, amortization of intangible assets, allowance for doubtful debts and other general corporate expenses. The Group recognizes research and development related costs as expense when incurred as the amount of costs qualifying for capitalization has been immaterial.
Government grants	2.27 Government grants Grants from the government are recognized at their fair value where there is a reasonable assurance that the grant will be received and the Group will comply with all attached conditions.
Leases	2.28 Leases Until December 31, 2018, leases in which a significant portion of the risks and rewards of ownership were not transferred to the group as lessee were classified as operating leases. Payments made under operating leases (net of any incentives received from the lessor) were charged to profit or loss on a straight-line basis over the period of the lease. From January 1, 2019, leases are recognized as a right-of-use asset and a corresponding liability at the date at which the leased asset is available for use by the Group. Contracts may contain both lease and non-lease components. The Group allocates the consideration in the contract to the lease and non-lease components based on their relative stand-alone prices. Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments: • fixed payments (including in-substance fixed payments), less any lease incentives receivable • variable lease payment that are based on an index or a rate, initially measured using the index or rate as at the commencement date • amounts expected to be payable by the Group under residual value guarantees • the exercise price of a purchase option if the Group is reasonably certain to exercise that option, and • payments of penalties for terminating the lease, if the lease term reflects the Group exercising that option. Lease payments to be made under reasonably certain extension options are also included in the measurement of the liability. The lease payments are discounted using the interest rate implicit in the lease. If that rate cannot be readily determined, which is generally the case for leases in the Group, the lessee’s incremental borrowing rate is used, being the rate that the individual lessee would have to pay to borrow the funds necessary to obtain an asset of similar value to the right-of-use asset in a similar economic environment with similar terms, security and conditions. To determine the incremental borrowing rate, the group: • where possible, uses recent third-party financing received by the individual lessee as a starting point, adjusted to reflect changes in financing conditions since third party financing was received • uses a build-up approach that starts with a risk-free interest rate adjusted for credit risk for leases held by the Group, which does not have recent third party financing, and • makes adjustments specific to the lease, e.g. term, country, currency and security. 2 Summary of significant accounting policies (Continued) 2.28 Leases (Continued) The Group is exposed to potential future increases in variable lease payments based on an index or rate, which are not included in the lease liability until they take effect. When adjustments to lease payments based on an index or rate take effect, the lease liability is reassessed and adjusted against the right-of-use asset. Lease payments are allocated between principal and finance cost. The finance cost is charged to income statement over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. Right-of-use assets are measured at cost comprising the following: • the amount of the initial measurement of lease liability • any lease payments made at or before the commencement date less any lease incentives received • any initial direct costs, and • restoration costs. Right-of-use assets are generally depreciated over the shorter of the asset's useful life and the lease term on a straight-line basis. If the Group is reasonably certain to exercise a purchase option, the right-of-use asset is depreciated over the underlying asset’s useful life. The lease terms of building and others are generally less than six years and less than two years, respectively. Payments associated with short-term leases of equipment and vehicles and all leases of low-value assets are recognized on a straight-line basis as an expense in profit or loss. Short-term leases are leases with a lease term of 12 months or less. Low-value assets comprise IT equipment and small items of office furniture.
Dividends distribution	2.29 Dividend distribution to the Company's shareholders is recognized as a liability in the consolidated financial statements in the period in which the dividends are approved by the Company's shareholders or directors, where appropriate. Distribution of non-cash assets to the Company's shareholders is recognized and measured at the fair value of the non-cash assets to be distributed. Any difference between the fair value and the carrying amount of the non-cash assets to be distributed is recognized in the income statement.

General information, organiza_2

General information, organization and basis of preparation (Tables)	12 Months Ended
	Dec. 31, 2019
General Information Organization And Basis Of Preparation [Abstract]
Summary of Significant Subsidiaries, VIEs, and Subsidiaries of VIEs	As at December 31, 2019, the Company’s significant subsidiaries, VIEs, and subsidiaries of VIEs were as follows: Place of incorporation Date of Incorporation or acquisition Equity Interest Held (direct or indirect) Principal activities Subsidiaries Tencent Music Entertainment Hong Kong Limited (“TME Hong Kong”) (formerly known as “Ocean Music Hong Kong Limited”) Hong Kong July 2016* 100% Investment holding and music content distribution Tencent Music Entertainment (Beijing) Co., Ltd. (“TME Beijing”) (formerly known as “Ocean Interactive (Beijing) Information Technology Co., Ltd.”) PRC July 2016* 100% Technical support and consulting services Yeelion Online Network Technology (Beijing) Co., Ltd. (‘‘Yeelion Online”) PRC July 2016* 100% Technical support and consulting services Tencent Music Entertainment Technology (Shenzhen) Co., Ltd. (''TME Tech Shenzhen") PRC February 2017 100% Online music and entertainment related services Variable Interest Entities Guangzhou Kugou Computer Technology Co., Ltd. (“Guangzhou Kugou”) PRC July 2016* 100% Online music and entertainment related services Beijing Kuwo Technology Co., Ltd.(“Beijing Kuwo”) PRC July 2016* 100% Online music and entertainment related services Xizang Qiming Music Co., Ltd.(“Xizang Qiming”) PRC February 2018 100% Music content investments Subsidiaries of Variable Interest Entities Tencent Music Entertainment (Shenzhen) Co., Ltd. (“TME Shenzhen”) PRC July 2016* 100% Online music and entertainment related services * Representing the entities acquired by the Group on July 12, 2016.
Summary of Condensed Separate Financial Statements	The following are major financial statements amounts and balances of the Group’s VIEs and subsidiaries of VIEs as at December 31, 2018 and 2019 and for the years ended December 31, 2017, 2018 and 2019 on a combined basis. As at December 31, 2018 2019 RMB’million RMB’million Total current assets 7,199 9,303 Total non-current assets 5,902 5,824 Total assets 13,101 15,127 Total current liabilities (5,664 ) (6,446 ) Total non-current liabilities (562 ) (425 ) Total liabilities (6,226 ) (6,871 ) Year ended December 31, 2017 2018 2019 RMB’million RMB’million RMB’million Total revenues 10,948 18,966 25,379 Net profit 340 1,333 1,323 Net cash inflow/(outflow) from operating activities 1,763 (334 ) (101 ) Net cash inflow/(outflow) from investing activities 131 (1,244 ) (185 ) Net cash outflow from financing activities - - (115 ) Net increase/(decrease) in cash and cash equivalents 1,894 (1,578 ) (401 ) Cash and cash equivalents, beginning of the year 1,412 3,306 1,728 Cash and cash equivalents, end of the year 3,306 1,728 1,327

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Significant Accounting Policies [Abstract]
Summary of Lease at Date of Initial Application	On adoption of IFRS 16, the Group recognized right-of-use assets and lease liabilities of RMB100 million and RMB97 million, respectively, in relation to leases which had previously been classified as ‘operating leases’ under the principles of IAS 17 Leases. These lease liabilities were measured at the present value of the remaining lease payments, discounted using the lessee’s incremental borrowing rate as at January 1, 2019. The weighted average lessee’s incremental borrowing rate applied to the lease liabilities on January 1, 2019 was 5.18%. RMB'million Operating commitments disclosed as at December 31, 2018 305 (Less): Other commitments (28 ) 277 Discounted using the lessee’s incremental borrowing rate of at the date of initial application 222 (Less): short-term leases not recognized as a liability (125 ) Lease liabilities recognized as at January 1,2019 97 Of which are: Current lease liabilities 29 Non-current lease liabilities 68
Disclosure Of Estimated Useful Lives Property Plant And Equipment Explanatory	Depreciation is calculated using the straight-line method to allocate their cost or revalued amounts, net of their residual values, over their estimated useful lives or, in the case of leasehold improvements and certain leased plant and equipment, the shorter lease term as follows: Servers and network equipment 3 - 5 years Office furniture, equipment and others 3 - 5 years Leasehold improvements Shorter of expected lives of leasehold improvements and lease term
Disclosure of Estimated Useful Lives of Acquired Intangible Assets	Other intangible assets acquired in a business combination are recognized initially at fair value at the acquisition date and subsequently carried at the amount initially recognized less accumulated amortization and impairment loss, if any. Amortization is calculated using the straight-line method to allocate the costs of acquired intangible assets over the following estimated useful lives: Online users 1 year Corporate customer relationship 3 - 4 years Supplier resources 3 - 6 years Non-compete agreements 4 - 5 years Copyrights 3 - 7 years

Other gains_(losses), net (Tabl

Other gains/(losses), net (Tables)	12 Months Ended
	Dec. 31, 2019
Other Gains Losses [Abstract]
Summary of Other Gains/(losses), net	Year ended December 31, 2017 2018 2019 RMB’million RMB’million RMB’million Government grants and tax rebates (note) 30 52 132 Impairment provision for investments in associates (Note 15) (2 ) (2 ) (43 ) Net foreign exchange gains/(losses) 18 (31 ) - Gain on step-up acquisition arising from business combination 72 - - Fair value change of investment - (30 ) (37 ) Others 6 (18 ) 26 124 (29 ) 78

Expense by nature (Tables)

Expense by nature (Tables)	12 Months Ended
	Dec. 31, 2019
Default Root [Abstract]
Summary of Expense by Nature	Year ended December 31, 2017 RMB’million 2018 RMB’million 2019 RMB’million Service costs (note i) 6,142 10,323 14,967 Advertising agency fees 188 204 233 Employee benefits expenses (note ii and note iii) 1,373 2,077 2,527 Promotion and advertising expenses 660 1,511 1,823 Notes: (i) Service costs mainly comprise of licensing costs, revenue sharing fees paid to content creators and content delivery costs relating primarily to server, cloud services and bandwidth costs. (ii) During the years ended December 31, 2017, 2018 and 2019, the Group incurred expenses for the purpose of research and development of approximately RMB797 million, RMB937 million and RMB1,159 million, which comprised employee benefits expenses of RMB724 million, RMB825 million and RMB1,012 million, respectively. No significant development expenses had been capitalized for the years ended December 31, 2017, 2018 and 2019. (iii) Employee benefits expenses Year ended December 31, 2017 2018 2019 RMB’million RMB’million RMB’million Wages, salaries and bonuses 723 1,228 1,616 Welfare, medical and other expenses 204 293 295 Share-based compensation expenses 384 487 519 Contribution to pension plans 62 69 97 1,373 2,077 2,527

Taxation (Tables)

Taxation (Tables)	12 Months Ended
	Dec. 31, 2019
Major Components Of Tax Expense Income [Abstract]
Summary of Income Tax Expense	The income tax expense of the Group are analyzed as follows: Year ended December 31, 2017 RMB’million 2018 RMB’million 2019 RMB’million Current income tax 353 255 703 Deferred income tax (note b) (75 ) (84 ) (140 ) Total income tax expense 278 171 563
Summary of Reconciliation of Income Tax	The taxation on the Group’s profit before income tax differs from the theoretical amount that would arise using the tax rate of 25% for the years ended December 31, 2017, 2018 and 2019,being the tax rate of the major subsidiaries of the Group before enjoying preferential tax treatments, as follows: Year ended December 31, 2017 RMB’million 2018 RMB’million 2019 RMB’million Profit before income tax expense 1,597 2,003 4,540 Tax calculated at a tax rate of 25% 399 501 1,135 Effects of different tax rates applicable to different subsidiaries of the Group (56 ) 396 (36 ) Effects of tax holiday on assessable profit of certain subsidiaries (39 ) (530 ) (88 ) Effects of tax holiday of a subsidiary recognized for prior year - (116 ) - Effects of preferential tax rate on assessable profit of certain subsidiaries (161 ) (230 ) (556 ) Expense not deductible for tax purposes 107 156 133 Income not subject to tax (10 ) (2 ) - Unrecognized deferred income tax assets 81 37 16 Utilization of previously unrecognized tax assets (45 ) (40 ) (50 ) Others 2 (1 ) 9 278 171 563
Summary of Amount and Per Share Effect of Tax Holiday	The aggregate amount and per share effect of the tax holiday are as follows: Year ended December 31, 2017 RMB’million 2018 RMB’million 2019 RMB’million Effects of tax holiday on assessable profit of certain subsidiaries 39 646 88 Per ordinary share effect—basic 0.01 0.21 0.03 Per ordinary share effect—diluted 0.01 0.20 0.03
Summary of Profit Before Tax	The Group’s profit before tax consists of: Year ended December 31, 2017 RMB’million 2018 RMB’million 2019 RMB’million Non-PRC 266 (1,579 ) 470 PRC 1,331 3,582 4,070 1,597 2,003 4,540
Summary of Deferred Tax Assets and Deferred Tax Liabilities	As at December 31, 2018 2019 RMB’million RMB’million The deferred tax assets comprise temporary differences attributable to: Prepayment and other investments 39 61 Deferred revenue 30 46 Accruals 40 74 Deemed distribution arising from carve out of Tencent Music Business 19 13 Others 3 6 Total deferred tax assets 131 200 Set-off of deferred tax liabilities pursuant to set-off provisions (8 ) (8 ) Net deferred tax assets 123 192 The deferred tax liabilities comprise temporary differences attributable to: Intangible assets acquired in business combinations 362 305 Total deferred tax liabilities 362 305 Set-off of deferred tax liabilities pursuant to set-off provisions (8 ) (8 ) Net deferred liabilities 354 297
Summary of Recovery of Deferred Income Tax	The recovery of deferred income tax: As at December 31, 2018 2019 RMB’million RMB’million Deferred tax assets: to be recovered after more than 12 months 44 43 to be recovered within 12 months 79 149 123 192 Deferred tax liabilities: to be recovered after more than 12 months 284 229 to be recovered within 12 months 70 68 354 297
Summary of Movements of Deferred Income Tax Assets	The movements of deferred income tax assets were as follows: Prepayment and other investments Deferred revenue Accruals Deemed distribution Others Total RMB’million RMB’million RMB’million RMB’million RMB’million RMB’million At January 1, 2018 6 24 45 25 6 106 Credited/(charged) to income statement 33 6 (5 ) (6 ) (3 ) 25 At December 31, 2018 39 30 40 19 3 131 Credited/(charged) to income statement 22 16 34 (6 ) 3 69 At December 31, 2019 61 46 74 13 6 200
Disclosure of Movement of Deferred Income Tax Liabilities Explanatory	The movements of deferred income tax liabilities were as follows: Intangible assets RMB’million Others RMB’million Total RMB’million At January 1, 2018 300 5 305 Credited to income statement (54 ) (5 ) (59 ) Business combination 116 - 116 At December 31, 2018 362 - 362 Credited to income statement (71 ) - (71 ) Business combination 14 - 14 At December 31, 2019 305 - 305

Earning per share (Tables)

Earning per share (Tables)	12 Months Ended
	Dec. 31, 2019
Earnings Per Share [Abstract]
Summary of Earning per share	The following table sets forth the computation of basic and diluted earnings per share: Year ended December 31, 2017 2018 2019 Basic earnings per share calculation Numerator: Profit for the year attributable to the Company (in millions of RMB) 1,326 1,833 3,982 Denominator: Weighted average number of Class A and Class B ordinary shares outstanding 2,593,157,207 3,076,314,670 3,272,754,403 Basic earnings per share (in RMB) 0.51 0.60 1.22 Basic earnings per ADS (in RMB) N/A 1.19 2.43 Diluted earnings per share calculation Numerator: Profit for the year attributable to the Company (in millions of RMB) 1,326 1,833 3,982 Denominator: Weighted average number of Class A and Class B ordinary shares outstanding 2,593,157,207 3,076,314,670 3,272,754,403 Adjustments for share options and RSU 46,309,205 82,906,218 74,817,935 Number of shares used in computing diluted earnings per share attributable to the Company 2,639,466,412 3,159,220,888 3,347,572,338 Diluted earnings per share (in RMB) 0.50 0.58 1.19 Diluted earnings per ADS (in RMB) N/A 1.16 2.38

Property Plant And Equipment (T

Property Plant And Equipment (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Property Plant And Equipment [Abstract]
Property, plant and equipment	Servers and network equipment RMB ’million Leasehold improve -ments RMB ’million Office furniture, equipment and others RMB ’million Total RMB ’million At January 1, 2018 Cost 123 75 22 220 Accumulated depreciation (51 ) (32 ) (10 ) (93 ) Net book amount 72 43 12 127 Year ended December 31, 2018 Opening net book amount 72 43 12 127 Additions 95 10 11 116 Business combination - 3 1 4 Disposals (1 ) - - (1 ) Depreciation charge (45 ) (25 ) (8 ) (78 ) Closing net book amount 121 31 16 168 At December 31, 2018 Cost 217 88 30 335 Accumulated depreciation (96 ) (57 ) (14 ) (167 ) Net book amount 121 31 16 168 Year ended December 31, 2019 Opening net book amount 121 31 16 168 Additions 63 13 24 100 Business combination - - 1 1 Disposals - (1 ) (1 ) (2 ) Depreciation charge (60 ) (17 ) (11 ) (88 ) Closing net book amount 124 26 29 179 At December 31, 2019 Cost 264 59 41 364 Accumulated depreciation (140 ) (33 ) (12 ) (185 ) Net book amount 124 26 29 179
Summary of depreciation charged to consolidated income statements	During the years ended December 31, 2017, 2018 and 2019, depreciation was charged to the consolidated income statements as follows: Year ended December 31, 2017 2018 2019 RMB’million RMB’million RMB’million Cost of revenues 33 47 64 Selling and marketing expenses 2 1 1 General and administrative expenses 27 30 23 62 78 88

Right-of-Use Assets (Tables)

Right-of-Use Assets (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Quantitative Information About Rightofuse Assets [Abstract]
Schedule of Carrying Amounts of Right-of-Use Assets	The carrying amounts of right-of-use assets are as below: Buildings Others Total RMB’million RMB’million RMB’million Upon adoption of IFRS 16 as at January 1, 2019 (Note 2.2) 100 - 100 Inception of new leases 89 20 109 Depreciation charge (53 ) (8 ) (61 ) Net book amount at December 31, 2019 136 12 148

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Intangible Assets [Abstract]
Summary of Intangible Assets	Domain name, trademark and Internet audio/video program transmission license RMB’million Copyrights RMB’million Supplier resources RMB’million Corporate customer relationships RMB’million Non-compete agreement RMB’million Others RMB’million Total RMB’million At January 1, 2018 Cost 1,340 - 331 238 131 81 2,121 Accumulated amortization (171 ) - (72 ) (90 ) (42 ) (29 ) (404 ) Net book amount 1,169 - 259 148 89 52 1,717 Year ended December 31, 2018 Opening net book amount 1,169 - 259 148 89 52 1,717 Additions - 4 - - - 11 15 Business combination (Note 27) - 281 4 - 3 35 323 Disposals - - - - - (1 ) (1 ) Amortization charge (116 ) (13 ) (51 ) (62 ) (29 ) (20 ) (291 ) Closing net book amount 1,053 272 212 86 63 77 1,763 At December 31, 2018 Cost 1,340 285 335 238 134 125 2,457 Accumulated amortization (287 ) (13 ) (123 ) (152 ) (71 ) (48 ) (694 ) Net book amount 1,053 272 212 86 63 77 1,763 Year ended December 31, 2019 Opening net book amount 1,053 272 212 86 63 77 1,763 Additions - 225 - - - 12 237 Business combination - 34 - - 22 - 56 Amortization charge (116 ) (157 ) (52 ) (42 ) (33 ) (34 ) (434 ) Closing net book amount 937 374 160 44 52 55 1,622 At December 31, 2019 Cost 1,340 544 335 185 156 136 2,696 Accumulated amortization (403 ) (170 ) (175 ) (141 ) (104 ) (81 ) (1,074 ) Net book amount 937 374 160 44 52 55 1,622
Summary of Amortization of Intangible Assets Allocated	During the years ended December 31, 2017, 2018 and 2019, amortization was charged to the consolidated income statements as follows: Year ended December 31, 2017 2018 2019 RMB’million RMB’million RMB’million Cost of revenues 60 78 239 Selling and marketing expenses 109 62 42 General and administrative expenses 148 151 153 317 291 434

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2019
Changes In Goodwill [Abstract]
Summary of Goodwill	Year ended December 31, 2018 2019 RMB’million RMB’million At January 1 16,262 17,088 Business combination 826 52 At December 31 17,088 17,140

Investments accounted for usi_2

Investments accounted for using equity method (Tables)	12 Months Ended
	Dec. 31, 2019
Investments Accounted For Using Equity Method [Abstract]
Summary of Investments Accounted for Using Equity Method	As at December 31, 2018 RMB’million 2019 RMB’million Investments in associates 190 422 Investments in joint ventures 46 67 236 489
Summary of Share of Profits/(Losses) of Investments Accounted for Using Equity Method	Year ended December 31, 2017 RMB’million 2018 RMB’million 2019 RMB’million Share of profit/(loss) of investments accounted for using equity method: Associates 13 12 (9 ) Joint ventures (9 ) (13 ) (9 ) 4 (1 ) (18 )
Summary of Movement of Investments in Associates and Joint Ventures	Movement of investments in associates and joint ventures is analyzed as follows: Year ended December 31, 2018 2019 RMB’million RMB’million At January 1 378 236 Additions (note i) 99 333 Business combination 3 - Share of losses (1 ) (18 ) Share of other comprehensive losses - (1 ) Disposal (50 ) (1 ) Step acquisition accounted for as business combination under common control (Note 26) (184 ) - Other step acquisition (14 ) - Impairment provision (note ii) (2 ) (43 ) Currency translation differences 7 3 Dividend received - (20 ) At December 31 236 489 Notes: (i) During the year ended December 31, 2019, the Group invested in several companies in various sectors in music industry for a minority stake. (ii) Both external and internal sources of information of associates are considered in assessing whether there is any indication that the investments maybe impaired, including but not limited to financial position, business performance and market capitalization. During the year ended December 31, 2019, the impairment losses mainly resulted from revisions of financial business outlook of the associates and changes in the market environment of the underlying business.

Financial Assets at Fair Value

Financial Assets at Fair Value (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Financial Assets [Abstract]
Summary of Financial Assets at Fair Value Through Other Comprehensive Income	Movement of financial assets at fair value through other comprehensive income is analyzed as follows: Year ended December 31, 2018 2019 RMB’million RMB’million Listed equity investments At January 1 3,730 3,331 Fair value change (675 ) 1,031 Currency translation differences 276 99 At December 31 3,331 4,461
Summary of Movement of Other Investment	Other investments represent financial assets at fair value through profit or loss. Movement of other investments is analyzed as follows: Year ended December 31, 2018 2019 RMB’million RMB’million At January 1 10 256 Addition (note) 276 3 Fair value change (30 ) - Disposal - (4 ) At December 31 256 255 Of which are: Current 39 38 Non-current 217 217 256 255 Note: During the year ended December 31, 2018, the Group acquired a minority stake in an entertainment and media company at a consideration of RMB160 million and invested in minority interest in certain music related media projects of Tencent in aggregate amount of RMB116 million.

Prepayments deposits and othe_2

Prepayments deposits and other assets (Tables)	12 Months Ended
	Dec. 31, 2019
Prepayments Deposits And Other Assets [Abstract]
Schedule of Prepayments, deposits and other assets	As at December 31, 2018 2019 RMB’million RMB’million Included in non-current assets Prepaid contents royalties 901 816 901 816 Included in current assets Prepaid contents royalties 1,450 1,600 Value-added tax recoverable 85 153 Prepaid vendors deposits and other receivables 75 199 Prepaid promotion and other expenses 130 133 Receivable from Tencent (Note 31(b)) 28 50 Others 55 85 1,823 2,220

Accounts receivable (Tables)

Accounts receivable (Tables)	12 Months Ended
	Dec. 31, 2019
Trade And Other Receivables [Abstract]
Summary of Accounts Receivable and Ageing Analysis	As at December 31, 2018 2019 RMB’million RMB’million Accounts receivable 1,490 2,209 Less: loss allowance for expected credit losses (7 ) (11 ) Accounts receivable, net 1,483 2,198 Ageing analysis of the accounts receivables based on invoice date: Up to 3 months 1,304 1,913 3 to 6 months 144 116 Over 6 months 42 180 1,490 2,209
Summary of Loss Allowances for Accounts Receivables	The loss allowances for accounts receivables as at December 31, 2018 and 2019 reconcile to the opening loss allowances as follows: Year ended December 31, 2018 2019 RMB’million RMB’million At January 1 9 7 Provision for loss allowance recognized in income statement 3 18 Receivables written off during the year as uncollectible (5 ) (14 ) At December 31 7 11

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
	Dec. 31, 2019
Cash And Cash Equivalents [Abstract]
Schedule of Cash and cash equivalents	As at December 31, 2018 2019 RMB’million RMB’million Cash at bank 7,557 8,892 Term deposits with initial terms within three months 9,799 6,534 17,356 15,426

Share capital (Tables)

Share capital (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Classes Of Share Capital [Abstract]
Schedule of Classes of Share Capital	Number of issued shares* Share capital RMB’million Additional paid-in capital RMB’million Shares held for share award schemes RMB’million Balance January 1, 2017 (US$0.000083 par value; 4,800,000,000 shares authorized) 2,543,814,662 2 20,063 - Issuance of ordinary shares (note i) 15,939,000 - - - Issuance of stock dividend (note x) 88,726,036 - - - Exercise of share options (note i) 39,262,654 - 79 - Issuance of ordinary shares in exchange for ordinary shares in an investee (note x) 282,830,698 - 7,547 - Distribution to Tencent (note x) - - (3,774 ) - Balance December 31, 2017 (US$0.000083 par value; 4,800,000,000 shares authorized) 2,970,573,050 2 23,915 - Issuance of ordinary shares (note ii) 97,381,238 - 2,433 - Issuance of ordinary shares for acquiring the remaining interest in UEC (Note 26) 23,084,008 - 1,027 - Issuance of puttable ordinary shares (note iii) 24,757,517 - - - Issuance of ordinary shares to Music Label Partners (note iv) 68,131,015 - 2,905 - Issuance of ordinary shares upon initial public offering (note v) 82,059,658 - 3,496 - Balance December 31, 2018 (US$0.000083 par value; 4,800,000,000 shares authorized) 3,265,986,486 2 33,776 - Issuance of ordinary shares (note vi) 280,512 - 12 - Employee share award schemes -value of employee service - - 637 - -Shares held for share award schemes (note vii) - - - (31 ) -Shares allotted and issued for share award schemes(note viii) 88,798,940 - - - Balance December 31, 2019 (US$0.000083 par value; 4,800,000,000 shares authorized) 3,355,065,938 2 34,425 (31 ) As at December 31, 2018 and 2019, analysis of the Company’s issued shares is as follows: As at December 31, 2018 As at December 31, 2019 Number of issued shares Share capital RMB’million Number of issued shares Share capital RMB’million Class A ordinary shares 609,770,009 - 1,325,454,335 - Class B ordinary shares 2,656,216,477 2 2,029,611,603 2 3,265,986,486 2 3,355,065,938 2

Other Reserves (Tables)

Other Reserves (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Reserves Within Equity [Abstract]
Schedule of Other Reserve	Share-based compensa-tion reserve RMB’million Contribution from/ (distribution to) ultimate holding company RMB’million PRC statutory reserve RMB’million Foreign currency translation reserve RMB’million Fair value reserve RMB’million Others RMB’million Total other reserves RMB’million At January 1, 2017 142 416 17 42 - - 617 Currency translation differences - - - (143 ) - - (143 ) Deemed contribution 99 20 - - - - 119 Share based compensation 335 27 - - - - 362 Profit appropriations to PRC statutory reserves - - 42 - - - 42 At December 31, 2017 576 463 59 (101 ) - - 997 Currency translation differences - - - 552 - - 552 Fair value changes on financial assets at fair value through other comprehensive income - - - - (675 ) - (675 ) Acquisition of remaining interests in associates - - - - - (831 ) (831 ) Share based compensation 840 840 Profit appropriations to PRC statutory reserves - - 20 - - - 20 At December 31, 2018 1,416 463 79 451 (675 ) (831 ) 903 Currency translation differences 261 261 Fair value changes on financial assets at fair value through other comprehensive income - - - - 1,031 - 1,031 Share of other comprehensive losses of an associate - - - - (1 ) (1 ) Share based compensation 519 - - - - - 519 Exercise of share options/RSU (465 ) - - - - - (465 ) Additional investments in non- wholly owned subsidiaries - - - - - (76 ) (76 ) Profit appropriations to PRC statutory reserves - - 15 - - - 15 At December 31, 2019 1,470 463 94 712 356 (908 ) 2,187

Share Based Compensation (Table

Share Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2019
2014 Share Incentive Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Schedule of Number, Weighted Average Exercise Prices and Weighted Average Grant Date Fair Value of Share Options	The option holders may elect at any time to exercise any part or all of the vested options before the expiry date. Number of Weighted- average exercise price Weighted- average grant date fair value options (US$) (US$) Outstanding as at January 1, 2017 96,704,847 0.25 2.05 Exercised (39,262,654 ) 0.30 1.98 Forfeited (3,943,920 ) 0.24 2.08 Outstanding as at December 31, 2017 53,498,273 0.21 2.09 Vested and expected to vest as at December 31, 2017 49,573,551 0.21 2.09 Exercisable as at December 31, 2017 33,196,944 0.18 2.11 Non vested as at December 31, 2017 20,301,329 0.26 2.06 Outstanding as at January 1, 2018 53,498,273 0.21 2.09 Anti-dilution adjustments 4,731,938 - - Forfeited (1,494,002 ) 0.24 2.05 Outstanding as at December 31, 2018 56,736,209 0.19 1.94 Vested and expected to vest as at December 31, 2018 55,921,341 0.19 1.94 Exercisable as at December 31, 2018 50,155,161 0.18 1.94 Non vested as at December 31, 2018 6,581,048 0.25 1.91 Outstanding as at January 1, 2019 56,736,209 0.19 1.94 Exercised (42,091,694 ) 0.18 1.97 Forfeited (747,211 ) 0.20 2.04 Outstanding as at December 31, 2019 13,897,304 0.23 1.92 Vested and expected to vest as at December 31, 2019 13,670,469 0.23 1.92 Exercisable as at December 31, 2019 12,007,012 0.23 1.91 Non vested as at December 31, 2019 1,890,292 0.24 1.92
Schedule of Share Options Outstanding	Share options outstanding at the end of the year have the following expiry date and exercise prices: Grant Date Expiry date Exercise price Share options December 31, 2018 Share options December 31, 2019 March 1, 2015 February 28, 2025 US$0.000076 2,348,099 339,001 March 1, 2015 February 28, 2025 US$0.27 2,714,940 394,470 March 1, 2015 February 28, 2025 US$0.000076 12,945,345 1,407,820 March 1, 2015 February 28, 2025 US$0.27 10,776,631 1,409,162 March 30, 2015 March 29, 2025 US$0.27 3,748,650 1,953,472 July 1, 2015 June 30, 2025 US$0.27 75,100 - October 1, 2015 September 30, 2025 US$0.27 791,880 245,826 December 31, 2015 December 30, 2025 US$0.27 3,036,686 1,529,224 December 31, 2015 December 30, 2025 US$0.000076 230,750 90,302 March 1, 2016 February 28, 2026 US$0.27 746,643 255,377 March 31, 2016 March 30, 2026 US$0.27 370,040 156,498 June 1, 2016 May 30, 2026 US$0.27 7,098,340 - June 30, 2016 June 29, 2026 US$0.000076 653,070 163,272 June 30, 2016 June 29, 2026 US$0.27 11,200,035 5,952,880 Total 56,736,209 13,897,304 Weighted average remaining contractual life of options outstanding at end of period: 6.23 5.87
2017 Restricted Share Scheme and 2017 Option Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Schedule of Number, Weighted Average Exercise Prices and Weighted Average Grant Date Fair Value of Share Options	Number of Weighted- average exercise price Weighted- average grant date fair value options (US$) (US$) Outstanding as at January 1, 2017 12,034,480 2.53 1.03 Granted 15,315,256 1.35 3.10 Forfeited (388,350 ) 0.29 3.39 Outstanding as at December 31, 2017 26,961,386 1.89 2.17 Vested and expected to vest as at December 31, 2017 18,362,420 1.87 2.18 Exercisable as at December 31, 2017 - - - Non vested as at December 31, 2017 26,961,386 1.89 2.17 Outstanding as at January 1, 2018 26,961,386 1.89 2.17 Anti-dilution adjustments 2,384,714 - - Granted 7,777,224 6.76 3.27 Forfeited (1,037,021 ) 1.35 1.85 Outstanding as at December 31, 2018 36,086,303 2.75 2.24 Vested and expected to vest as at December 31, 2018 28,604,121 2.58 2.38 Exercisable as at December 31, 2018 7,252,971 1.76 1.75 Non vested as at December 31, 2018 28,833,332 3.00 2.47 Outstanding as at January 1, 2019 36,086,303 2.75 2.24 Granted 1,993,780 7.05 3.00 Exercised (9,696,202 ) 1.78 1.95 Forfeited (1,743,373 ) 2.67 2.33 Outstanding as at December 31, 2019 26,640,508 3.43 2.39 Vested and expected to vest as at December 31, 2019 25,329,481 3.44 2.38 Exercisable as at December 31, 2019 6,065,968 2.45 2.04 Non vested as at December 31, 2019 20,574,540 3.71 2.50 23 Share based compensation (Continued) (a) Share-based compensation plans of the Company (Continued) (ii) 2017 Restricted Share Scheme and 2017 Option Plan (Continued)
Schedule of Share Options Outstanding	Share options outstanding at the end of the year have the following expiry date and exercise prices: Share options as at December 31, Grant Date Expiry date Exercise price 2018 2019 June 16, 2017 June 15, 2027 US$2.32 13,098,930 7,889,968 August 31, 2017 August 30,2027 US$0.27 7,768,593 4,513,508 December 20, 2017 December 19, 2027 US$2.32 7,902,280 5,551,752 April 16, 2018 April 15, 2028 US$4.04 1,300,000 975,000 October 17, 2018 October 16, 2028 US$7.14 6,016,500 5,716,500 June 14, 2019 June 13, 2029 US$7.05 - 1,993,780 Total 36,086,303 26,640,508 Weighted average remaining contractual life of options outstanding at end of year: 8.62 8.07
Schedule of Movements in Number of RSUs and Awarded Shares	Movements in the number of RSUs for the years ended December 31, 2017, 2018 and 2019 are as follows: Number of awarded shares Year ended December 31, 2017 2018 2019 Outstanding as at January 1 7,172,472 8,141,664 13,724,100 Anti-dilution adjustments - 719,968 - Granted 1,234,514 5,335,010 19,567,514 Vested - - (5,700,520 ) Forfeited (265,322 ) (472,542 ) (931,578 ) Outstanding as at December 31 8,141,664 13,724,100 26,659,516 Expected to vest as at December 31 5,797,563 10,318,030 24,377,060
Summary of Assumptions Used to Determine Fair value of Share Options	The fair value of share options were valued using the Binomial option-pricing model. Assumptions used in the Binomial option-pricing model are presented below: Granted in 2017 2018 2019 Risk free interest rate 2.1-2.5 % 2.97%-3.21 % 2.08 % Expected dividend yield 0 % 0 % 0 % Expected volatility 55%-60 % 50%-60 % 40 % Exercise multiples 2.2-2.8 2.8 2.2-2.8 Contractual life 10 years 10 years 10 years
Share-based Compensation Plans | Tencent Holdings Limited
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Schedule of Number, Weighted Average Exercise Prices and Weighted Average Grant Date Fair Value of Share Options	Movements in the number of share options of Tencent relevant to the Group outstanding is as follows: Weighted- Average average grant Number of exercise price date fair value shares (HK$) (HK$) Outstanding as at January 1, 2017 85,660 129.88 53.63 Granted 32,410 272.36 81.70 Exercised (32,735 ) 64.88 53.28 Outstanding as at December 31, 2017 85,335 208.93 64.43 Vested and expected to vest as at December 31, 2017 57,795 208.52 64.25 Exercisable as at December 31, 2017 8,055 174.86 55.42 Non vested as at December 31, 2017 77,280 212.48 65.37 Outstanding as at January 1, 2018 85,335 208.93 64.43 Exercised (10,235 ) 150.16 47.30 Outstanding as at December 31, 2018 75,100 216.94 66.76 Vested and expected to vest as at December 31, 2018 63,462 214.53 66.11 Exercisable as at December 31, 2018 24,212 207.49 64.21 Non vested as at December 31, 2018 50,888 221.43 67.97 Outstanding as at January 1, 2019 75,100 216.94 66.76 Exercised (10,000 ) 174.86 55.42 Outstanding as at December 31, 2019 65,100 223.40 68.50 Vested and expected to vest as at December 31, 2019 63,626 223.28 68.47 Exercisable as at December 31, 2019 35,605 219.24 67.38 Non vested as at December 31, 2019 29,495 228.43 69.86
Schedule of Share Options Outstanding	Share options outstanding at the end of the year have the following expiry date and exercise prices: Share options as at December 31, Grant Date Expiry date Exercise price 2018 2019 July 10, 2014 July 9, 2021 HK$124.30 - - July 6, 2016 July 5, 2023 HK$174.86 42,690 32,690 July 10, 2017 July 9, 2024 HK$272.36 32,410 32,410 Total 75,100 65,100
Schedule of Movements in Number of RSUs and Awarded Shares	Movements in the number of awarded shares for the years ended December 31, 2017, 2018 and 2019 are as follows: Number of awarded shares Year ended December 31, 2017 2018 2019 Outstanding as at January 1 731,814 430,418 187,948 Granted 24,503 - - Forfeited (9,013 ) (4,718 ) (9,037 ) Vested and transferred (316,886 ) (237,752 ) (124,336 ) Outstanding as at December 31 430,418 187,948 54,575 Expected to vest as at December 31 361,943 166,321 48,977
Summary of Assumptions Used to Determine Fair value of Share Options	The fair values of employee stock options were valued using the Binomial option-pricing model. Assumptions used in the Binomial option-pricing model are presented below: Granted in 2017 Risk free interest rate 1.39 % Expected dividend yield 0.33 % Expected volatility range 30 % Exercise multiples 7 Contractual life 7 years

Other Payables and Other Liab_2

Other Payables and Other Liabilities (Tables)	12 Months Ended
	Dec. 31, 2019
Other Payables And Other Liabilities [Abstract]
Schedule of Other Payables and Other Liabilities	As at December 31, 2018 RMB’million 2019 RMB’million Included in non-current liabilities Investment payables 169 - Government grants 13 2 Deferred income - 66 Contingent consideration, measured at fair valu 32 - 214 68 Included in current liabilities Dividend payable 12 12 Accrued expenses (note ii) 1,467 2,105 Advances from customers 106 83 Investment payables 389 611 Other tax liabilities 103 140 Present value of liability of puttable shares 494 539 Deferred income - 23 Other deposits 71 77 Others 69 80 Contingent consideration, measured at fair valu 31 112 2,742 3,782 Notes: (i) In October 2018, the Company acquired the entire equity interest of a music contents production company at a cash consideration comprising of a fixed amount and a variable amount, settlement in certain tranches. The variable amount is determined based on certain operating performance indicators of the acquiree and up to RMB400 million. As at December 31, 2018 and 2019, contingent consideration in relation to the arrangement was recognized at fair value as determined by management taking into account the estimation of the performance indicators. (ii) Accrued expenses mainly comprise of payroll and welfare, advertising and marketing, short-term lease rental and other operating expenses.

Deferred revenue (Tables)

Deferred revenue (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Deferred Revenue [Abstract]
Schedule of Contract Liabilities	As at December 31, 2018 RMB’million 2019 RMB’million Non-current 27 67 Current 1,431 1,694 1,458 1,761

Business Combination (Tables)

Business Combination (Tables)	12 Months Ended
	Dec. 31, 2019
Music Content Company
Disclosure Of Business Combinations [Line Items]
Summary of Amount of Identified Assets Acquired and Liabilities Assumed	The following table summarizes the amount of identified assets acquired and liabilities assumed at the acquisition date. RMB’million Recognized amounts of identifiable assets acquired and liabilities assumed: Cash and cash equivalents 68 Accounts and other receivables 101 Intangible assets 297 Prepayments, deposits and other assets 162 Deferred revenue (18 ) Other payables and accruals (57 ) Deferred tax liabilities (105 ) Goodwill 798 1,246

Cash flow information (Tables)

Cash flow information (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Cash Flow Information [Abstract]
Summary of Cash Generated from Operations	(a) Cash generated from operations 2017 2018 2019 RMB’million RMB’million RMB’million Profit before income tax 1,597 2,003 4,540 Adjustments for: Depreciation and amortization 379 369 583 Impairment provision for investments in associates (Note 15) 2 2 43 Loss allowance for expected credit losses (Note 18) 6 3 18 Non-cash employee benefits expense – share based payments (Note 8) 362 487 519 Non-cash share-based payments arising from issues of ordinary shares to music label partners(Note 21(iv)) - 1,519 - Fair value losses on investments - 30 37 Net (gains)/losses in relation to equity investments (72 ) 20 (1 ) Share of (profit)/loss of associates and joint ventures (Note 15) (4 ) 1 18 Interest income (Note 6) (93 ) (282 ) (615 ) Fair value change on puttable shares - 35 37 Interest expense - - 31 Net exchange differences (18 ) 31 (4 ) Increase in accounts receivable (447 ) (182 ) (733 ) Increase in inventories (16 ) (4 ) 9 Decrease in other operating assets (137 ) (789 ) (175 ) Increase in accounts payables 4 780 717 Increase in other operating liabilities 1,051 1,581 1,164 Cash generated from operations 2,614 5,604 6,188
Summary of Non-cash Investing and Financing Activities	(b) Non-cash investing and financing activities 2017 RMB’million 2018 RMB’million 2019 RMB’million Issuance of ordinary shares to music label partners - 1,519 - Issuance of ordinary shares for equity investments 7,547 1,027 - Distribution to Tencent (3,774 ) - - Other payables for business combinations 277 - - Issuing restricted shares for business combinations 149 - - Settlement of dividend by issuance of shares 58 - - Other payables for acquisition of investments in joint ventures 46 - -

Financial instruments by cate_2

Financial instruments by category (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Financial Instruments [Abstract]
Summary of Financial Instruments by Category	The Group holds the following financial instruments: Financial assets Financial assets at amortized cost RMB’million Financial assets at fair value through profit and loss RMB’million Financial assets at fair value through other comprehensive income RMB’million Total RMB’million As at December 31, 2018 Accounts receivable (Note 18) 1,483 - - 1,483 Other receivables (Note 17) 80 - - 80 Short-term investments - 42 - 42 Cash and cash equivalents (Note 20) 17,356 - - 17,356 Other investments (Note 16(b)) - 256 - 256 Financial assets at fair value through other comprehensive income (Note 16(a)) - - 3,331 3,331 18,919 298 3,331 22,548 As at December 31, 2019 Accounts receivable (Note 18) 2,198 - - 2,198 Other receivables (Note 17) 213 - - 213 Term deposits (Note 19) 7,500 - - 7,500 Short-term investments - 6 - 6 Cash and cash equivalents (Note 20) 15,426 - - 15,426 Other investments (Note 16(b)) - 255 - 255 Financial assets at fair value through other comprehensive income (Note 16(a)) - - 4,461 4,461 25,337 261 4,461 30,059 Financial liabilities Liabilities at amortized cost RMB’million As at December 31, 2018 Accounts payable 1,830 Other payables and other liabilities (note) 1,839 3,669 As at December 31, 2019 Accounts payable 2,559 Other payables and other liabilities (note) 2,261 Lease liabilities 147 4,967

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Dec. 31, 2019
Capital Commitments [Abstract]
Summary of Future Minimum Commitments for Non Cancellable Operating Commitments	The following table summarizes future minimum commitments of the Group under non-cancelable operating arrangements, which are mainly related to rental of bandwidth: 2018 RMB’million 2019 RMB’million Within one year 212 233 Later than one year but not later than five years 93 2 305 235
Summary of Minimum Royalty Payments Under Licensing Agreement	The Group is subject to the following minimum royalty payments associated with its license agreements: 2018 2019 RMB’million RMB’million Within one year 3,599 4,513 Later than one year but not later than five years 2,284 2,704 More than 5 years 2 - 5,885 7,217

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Transactions Between Related Parties [Abstract]
Summary of the Major Related Parties and their Relationships	The table below sets forth the major related parties and their relationships with the Group as at December 31, 2019: Name of related parties Relationship with the Group Tencent and its subsidiaries other than the entities controlled by the Group (“Tencent Group”) The Company’s principal owner
Disclosure of Transactions Between Related Parties	For the years ended December 31, 2017, 2018 and 2019, significant related party transactions were as follows: 2017 RMB’million 2018 RMB’million 2019 RMB’million Revenue Online music services to Tencent Group (note) 33 51 355 Online music services to the Company's associates and associates of Tencent Group - 18 40 Social entertainment services and others to Tencent Group, the Company’s associates and associates of Tencent Group 20 63 21 Expenses Operation expenses recharged by Tencent Group 493 589 752 Advertising agency cost to Tencent Group 187 207 231 Content royalties to Tencent Group, the Company’s associates and associates of Tencent Group 45 88 132 Other costs to the Company's associates and associates of Tencent Group - 14 25
Summary of Balance with Related Parties	Balances with related parties 2018 2019 RMB’million RMB’million Included in accounts receivable from related parties: Tencent Group (note) 971 1,653 The Company's associates and associates of Tencent Group 39 49 Included in prepayments, deposits and other assets from related parties: Tencent Group 28 50 The Company's associates and associates of Tencent Group 16 23 Included in accounts payable to related parties: Tencent Group 529 215 The Company's associates and associates of Tencent Group 1 15 Included in other payables and accruals to related parties: Tencent Group 135 382 The Company’s associates and associates of Tencent Group - 19
Disclosure of Information About Key Management Personnel	2017 2018 2019 RMB’million RMB’million RMB’million Short-term employee benefits 46 64 65 Share-based compensation 107 223 233 153 287 298

General Information, Organiza_3

General Information, Organization and Basis of Preparation - Summary of Significant Subsidiaries, VIEs, and Subsidiaries of VIEs (Details)	12 Months Ended
	Dec. 31, 2019
Tencent Music Entertainment Hong Kong Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of subsidiary	Tencent Music Entertainment Hong Kong Limited (“TME Hong Kong”) (formerly known as “Ocean Music Hong Kong Limited”)
Place of incorporation	Hong Kong
Date of Incorporation or acquisition	July 2016
Equity Interest Held (direct or indirect)	100.00%
Principal activities	Investment holding and music content distribution
Tencent Music Entertainment Beijing Co Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of subsidiary	Tencent Music Entertainment (Beijing) Co., Ltd. (“TME Beijing”) (formerly known as “Ocean Interactive (Beijing) Information Technology Co., Ltd.”)
Place of incorporation	PRC
Date of Incorporation or acquisition	July 2016
Equity Interest Held (direct or indirect)	100.00%
Principal activities	Technical support and consulting services
Yeelion Online Network Technology Beijing Co Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of subsidiary	Yeelion Online Network Technology (Beijing) Co., Ltd. (‘‘Yeelion Online”)
Place of incorporation	PRC
Date of Incorporation or acquisition	July 2016
Equity Interest Held (direct or indirect)	100.00%
Principal activities	Technical support and consulting services
Tencent Music Entertainment Technology Shenzhen Co Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of subsidiary	Tencent Music Entertainment Technology (Shenzhen) Co., Ltd. (''TME Tech Shenzhen")
Place of incorporation	PRC
Date of Incorporation or acquisition	February 2017
Equity Interest Held (direct or indirect)	100.00%
Principal activities	Online music and entertainment related services
Tencent Music Entertainment Shenzhen Co Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of subsidiary	Tencent Music Entertainment (Shenzhen) Co., Ltd. (“TME Shenzhen”)
Place of incorporation	PRC
Date of Incorporation or acquisition	July 2016
Equity Interest Held (direct or indirect)	100.00%
Principal activities	Online music and entertainment related services
Guangzhou Kugou Computer Technology Co Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of subsidiary	Guangzhou Kugou Computer Technology Co., Ltd. (“Guangzhou Kugou”)
Place of incorporation	PRC
Date of Incorporation or acquisition	July 2016
Equity Interest Held (direct or indirect)	100.00%
Principal activities	Online music and entertainment related services
Beijing Kuwo Technology Co Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of subsidiary	Beijing Kuwo Technology Co., Ltd.(“Beijing Kuwo”)
Place of incorporation	PRC
Date of Incorporation or acquisition	July 2016
Equity Interest Held (direct or indirect)	100.00%
Principal activities	Online music and entertainment related services
Xizang Qiming Music Co Ltd
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of subsidiary	Xizang Qiming Music Co., Ltd.(“Xizang Qiming”)
Place of incorporation	PRC
Date of Incorporation or acquisition	February 2018
Equity Interest Held (direct or indirect)	100.00%
Principal activities	Music content investments

General Information, Organiza_4

General Information, Organization and Basis of Preparation - Additional Information (Details) - CNY (¥) ¥ in Millions	Dec. 31, 2019	Dec. 31, 2018
VIEs
General Information Organization And Basis Of Preparation [Line Items]
Capital reserve and statutory reserves	¥ 4,206	¥ 4,432

General Information, Organiza_5

General Information, Organization and Basis of Preparation - Summary of Condensed Separate Financial Statements (Details) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statements Line Item
Total current assets	¥ 26,914	¥ 20,778
Total non-current assets	25,764	23,827
Total assets	52,678	44,605
Total current liabilities	(8,490)	(6,238)
Total non-current liabilities	(510)	(595)
Total liabilities	(9,000)	(6,833)
Total revenues	25,434	18,985	¥ 10,981
Profit for the year	3,977	1,832	1,319
Net cash inflow/(outflow) from operating activities	6,200	5,632	2,500
Net cash inflow/(outflow) from investing activities	(8,102)	(1,190)	(483)
Net cash outflow from financing activities	(31)	7,741	99
Cash and cash equivalents at beginning of the year	17,356	5,174	3,071
Cash and cash equivalents at end of the year	15,426	17,356	5,174
V I Es And Subsidiaries Of V I Es
Statements Line Item
Total current assets	9,303	7,199
Total non-current assets	5,824	5,902
Total assets	15,127	13,101
Total current liabilities	(6,446)	(5,664)
Total non-current liabilities	(425)	(562)
Total liabilities	(6,871)	(6,226)
Total revenues	25,379	18,966	10,948
Profit for the year	1,323	1,333	340
Net cash inflow/(outflow) from operating activities	(101)	(334)	1,763
Net cash inflow/(outflow) from investing activities	(185)	(1,244)	131
Net cash outflow from financing activities	(115)
Net increase/(decrease) in cash and cash equivalents	(401)	(1,578)	1,894
Cash and cash equivalents at beginning of the year	1,728	3,306	1,412
Cash and cash equivalents at end of the year	¥ 1,327	¥ 1,728	¥ 3,306

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Details) - CNY (¥)	12 Months Ended
	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Disclosure Of Significant Accounting Policies [Line Items]
Right-of-use assets	¥ 148,000,000		¥ 100,000,000
Lease liabilities		¥ 97,000,000
Useful lives of other intangible assets	more than 12 years
Employee benefits obligation	¥ 0
Performance obligation expected duration	The Group does not disclose the information about the remaining performance obligations as the performance obligations of the Group have an expected duration of one year or less.
Useful life of buildings	less than six years
Useful life of other assets	less than two years
Bottom of range
Disclosure Of Significant Accounting Policies [Line Items]
Percentage of voting rights	20.00%
Bottom of range | Internal Developed Contents and Copyrights
Disclosure Of Significant Accounting Policies [Line Items]
Amortized period	1 year
Top of range
Disclosure Of Significant Accounting Policies [Line Items]
Percentage of voting rights	50.00%
Top of range | Internal Developed Contents and Copyrights
Disclosure Of Significant Accounting Policies [Line Items]
Amortized period	5 years
IFRS 16
Disclosure Of Significant Accounting Policies [Line Items]
Effective date of new IFRS	Jan. 1, 2019
Right-of-use assets		100,000,000
Lease liabilities		¥ 97,000,000
Incremental borrowing rate applied to lease liabilities		5.18%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Summary of Lease at Date of Initial Application (Details) - CNY (¥) ¥ in Millions	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Disclosure Of Significant Accounting Policies [Abstract]
Operating commitments disclosed as at December 31, 2018	¥ 235	¥ 305	¥ 305
(Less): Other commitments		(28)
Operating lease commitments		277
Discounted using the lessee’s incremental borrowing rate of at the date of initial application		222
(Less): short-term leases not recognized as a liability		(125)
Lease liabilities recognized as at January 1,2019		97
Current lease liabilities	69	29
Non-current lease liabilities	¥ 78	¥ 68

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Summary of Estimated Useful Lives of Property, Plant and Equipment (Detail)	12 Months Ended
	Dec. 31, 2019
Leasehold improvements [member]
Disclosure Of Significant Accounting Policies [Line Items]
Leasehold improvements	Shorter of expected lives of leaseholdimprovements and lease term
Bottom of range | Communication and network equipment [member]
Disclosure Of Significant Accounting Policies [Line Items]
Servers and network equipment	3 years
Bottom of range | Office equipment [member]
Disclosure Of Significant Accounting Policies [Line Items]
Servers and network equipment	3 years
Top of range | Communication and network equipment [member]
Disclosure Of Significant Accounting Policies [Line Items]
Servers and network equipment	5 years
Top of range | Office equipment [member]
Disclosure Of Significant Accounting Policies [Line Items]
Servers and network equipment	5 years

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Summary of Estimated Useful Lives of Acquired Intangible Assets (Detail)	12 Months Ended
	Dec. 31, 2019
Online Users
Disclosure Of Significant Accounting Policies [Line Items]
Estimated useful lives of acquired intangible assets	1 year
Customer-related intangible assets | Bottom of range
Disclosure Of Significant Accounting Policies [Line Items]
Estimated useful lives of acquired intangible assets	3 years
Customer-related intangible assets | Top of range
Disclosure Of Significant Accounting Policies [Line Items]
Estimated useful lives of acquired intangible assets	4 years
Supplier Resources | Bottom of range
Disclosure Of Significant Accounting Policies [Line Items]
Estimated useful lives of acquired intangible assets	3 years
Supplier Resources | Top of range
Disclosure Of Significant Accounting Policies [Line Items]
Estimated useful lives of acquired intangible assets	6 years
Non Compete Agreement | Bottom of range
Disclosure Of Significant Accounting Policies [Line Items]
Estimated useful lives of acquired intangible assets	4 years
Non Compete Agreement | Top of range
Disclosure Of Significant Accounting Policies [Line Items]
Estimated useful lives of acquired intangible assets	5 years
Copyrights | Bottom of range
Disclosure Of Significant Accounting Policies [Line Items]
Estimated useful lives of acquired intangible assets	3 years
Copyrights | Top of range
Disclosure Of Significant Accounting Policies [Line Items]
Estimated useful lives of acquired intangible assets	7 years

Financial Risk Management - Add

Financial Risk Management - Additional Information (Details) ¥ in Millions	12 Months Ended
	Dec. 31, 2019CNY (¥)Customer	Dec. 31, 2018CNY (¥)
Financial Risk Management [Line Items]
Number of customers accounted for gross accounts receivable | Customer	5
Gross accounts receivable comprise of top customers	9.00%
Customers represented percentage of revenue	10.00%
Number of customers accounted for revenue | Customer	0
Recurring Fair Value Measurement
Financial Risk Management [Line Items]
Transfer between Level 1 and 2, assets	¥ 0	¥ 0
Transfer between Level 2 and 1, assets	0	0
Business acquisitions contingent consideration at fair value loss	49
Level 3 Fair Value Hierarchy | Recurring Fair Value Measurement
Financial Risk Management [Line Items]
Contingent consideration		63
Other Payables and Other Liabilities | Level 3 Fair Value Hierarchy
Financial Risk Management [Line Items]
Contingent consideration	112	63
Not later than one year
Financial Risk Management [Line Items]
Contractual undiscounted cash flows of lease liabilities payable	78
Later than one year and not later than five years
Financial Risk Management [Line Items]
Contractual undiscounted cash flows of lease liabilities payable	¥ 82
Foreign Exchange Risk
Financial Risk Management [Line Items]
Effect Of Changes In Currency Rate	5.00%
Post-tax profit	¥ 28	7
Equity Price Risk
Financial Risk Management [Line Items]
Effect Of Changes In Currency Rate	5.00%
Post-tax profit	¥ 11	11
Impact in other comprehensive income	¥ 223	167
Customer One
Financial Risk Management [Line Items]
Gross accounts receivable comprise of top customers	2.00%
Customer Two
Financial Risk Management [Line Items]
Gross accounts receivable comprise of top customers	2.00%
Customer Three
Financial Risk Management [Line Items]
Gross accounts receivable comprise of top customers	2.00%
Customer Four
Financial Risk Management [Line Items]
Gross accounts receivable comprise of top customers	2.00%
Customer Five
Financial Risk Management [Line Items]
Gross accounts receivable comprise of top customers	1.00%
Liquidity Risk
Financial Risk Management [Line Items]
External borrowings	¥ 0	¥ 0

Revenue - Additional Informatio

Revenue - Additional Information (Details) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Abstract]
Amount of revenue arising from the sale of subscription packages	¥ 3,563	¥ 2,499	¥ 1,841

Other gains_(losses), net - Sum

Other gains/(losses), net - Summary of Other gains/(losses), net (Details) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Other Gains Losses [Abstract]
Government grants and tax rebates	¥ 132	¥ 52	¥ 30
Impairment provision for investments in associates (Note 15)	(43)	(2)	(2)
Net foreign exchange gains/(losses)		(31)	18
Gain on step-up acquisition arising from business combination			72
Fair value change of investment	(37)	(30)
Others	26	(18)	6
Other gains (losses)	¥ 78	¥ (29)	¥ 124

Expense by nature - Summary of

Expense by nature - Summary of Expense By Nature (Details) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Expense By Nature [Abstract]
Service costs (note i)	¥ 14,967	¥ 10,323	¥ 6,142
Advertising agency fees	233	204	188
Employee benefits expenses (note ii and note iii)	2,527	2,077	1,373
Promotion and advertising expenses	¥ 1,823	¥ 1,511	¥ 660

Expense by nature - Summary o_2

Expense by nature - Summary of Expense By Nature (Parenthetical) (Details) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Expense By Nature Lineitems
Research and development expense	¥ 1,159	¥ 937	¥ 797
Short-term employee benefits expense	¥ 1,012	¥ 825	¥ 724

Expense by Nature - Summary o_3

Expense by Nature - Summary of Employee Benefits Expenses (Details) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Expense By Nature [Abstract]
Wages, salaries and bonuses	¥ 1,616	¥ 1,228	¥ 723
Welfare, medical and other expenses	295	293	204
Share-based compensation expenses	519	487	384
Contribution to pension plans	97	69	62
Employee benefits expense	¥ 2,527	¥ 2,077	¥ 1,373

Taxation - Additional Informati

Taxation - Additional Information (Details) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Taxes [Line Items]
Applicable tax rate	25.00%	25.00%	25.00%
Preferential Income Tax Rate	15.00%
Tax concession exemption period from corporate income tax.	5 years
Unrecognized deferred tax assets	¥ 42	¥ 116
Cumulative tax losses	¥ 436	¥ 511
Bottom of range
Income Taxes [Line Items]
Reduced tax rate	5.00%
Cumulative tax losses expiration period	2020
Top of range
Income Taxes [Line Items]
Reduced tax rate	10.00%
Cumulative tax losses expiration period	2024
Guangzhou Kugou Computer Technology Co Ltd
Income Taxes [Line Items]
Preferential Income Tax Rate	15.00%	15.00%	15.00%
Beijing Kuwo
Income Taxes [Line Items]
Preferential Income Tax Rate	15.00%	15.00%	15.00%
Guangzhou Fanxing Entertainment Information Technology
Income Taxes [Line Items]
Preferential Income Tax Rate	15.00%	15.00%
Tencent Music Entertainment Technology Shenzhen Co Ltd
Income Taxes [Line Items]
Applicable tax rate			15.00%
Preferential Income Tax Rate		15.00%	15.00%
Reduced tax rate	12.50%
Yeelion Online Network Technology Beijing Co Ltd
Income Taxes [Line Items]
Reduced tax rate	12.50%
Hong Kong
Income Taxes [Line Items]
Applicable tax rate	16.50%

Taxation - Summary of Income Ta

Taxation - Summary of Income Tax Expenses (Details) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Major Components Of Tax Expense Income [Abstract]
Current income tax	¥ 703	¥ 255	¥ 353
Deferred income tax (note b)	(140)	(84)	(75)
Total income tax expense	¥ 563	¥ 171	¥ 278

Taxation - Summary of Reconcili

Taxation - Summary of Reconciliation of Income Tax (Details) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Taxation [Abstract]
Profit before income tax expense	¥ 4,540	¥ 2,003	¥ 1,597
Tax calculated at a tax rate of 25%	1,135	501	399
Effects of different tax rates applicable to different subsidiaries of the Group	(36)	396	(56)
Effects of tax holiday on assessable profit of certain subsidiaries	(88)	(530)	(39)
Effects of tax holiday of a subsidiary recognized for prior year		(116)
Effects of preferential tax rate on assessable profit of certain subsidiaries	(556)	(230)	(161)
Expense not deductible for tax purposes	133	156	107
Income not subject to tax		(2)	(10)
Unrecognized deferred income tax assets	16	37	81
Utilization of previously unrecognized tax assets	(50)	(40)	(45)
Others	9	(1)	2
Total income tax expense	¥ 563	¥ 171	¥ 278

Taxation - Summary of Reconci_2

Taxation - Summary of Reconciliation of Income Tax (Parenthetical) (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Taxation [Abstract]
Applicable tax rate	25.00%	25.00%	25.00%

Taxation - Summary of Amount an

Taxation - Summary of Amount and Per Share Effect of Tax Holiday (Details) - CNY (¥) ¥ / shares in Units, ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Tax Effect Of Tax Holiday Period [Abstract]
Effects of tax holiday on assessable profit of certain subsidiaries	¥ 88	¥ 646	¥ 39
Per ordinary share effect—basic	¥ 0.03	¥ 0.21	¥ 0.01
Per ordinary share effect—diluted	¥ 0.03	¥ 0.20	¥ 0.01

Taxation - Summary of Profit Be

Taxation - Summary of Profit Before Tax (Details) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Profit Before Tax Line Item
Profit before income tax expense	¥ 4,540	¥ 2,003	¥ 1,597
Foreign Countries
Profit Before Tax Line Item
Profit before income tax expense	470	(1,579)	266
Country of Domicile
Profit Before Tax Line Item
Profit before income tax expense	¥ 4,070	¥ 3,582	¥ 1,331

Taxation - Summary of Deferred

Taxation - Summary of Deferred Tax Assets and Deferred Tax Liabilities (Details) - CNY (¥) ¥ in Millions	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Total deferred tax assets	¥ 192	¥ 123
Net deferred tax assets	192	123
Deferred tax liabilities	297	354
Net deferred liabilities	297	354
Temporary Differences
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Prepayment and other investments	61	39
Deferred revenue	46	30
Accruals	74	40
Deemed distribution arising from carve out of Tencent Music Business	13	19
Others	6	3
Total deferred tax assets	200	131
Set-off of deferred tax liabilities pursuant to set-off provisions	(8)	(8)
Net deferred tax assets	192	123
Intangible assets acquired in business combinations	305	362
Deferred tax liabilities	305	362
Net deferred liabilities	¥ 297	¥ 354

Taxation - Summary of Recovery

Taxation - Summary of Recovery of Deferred Income Tax (Details) - CNY (¥) ¥ in Millions	Dec. 31, 2019	Dec. 31, 2018
Major Components Of Tax Expense Income [Abstract]
to be recovered after more than 12 months	¥ 43	¥ 44
to be recovered within 12 months	149	79
Net deferred tax assets	192	123
to be recovered after more than 12 months	229	284
to be recovered within 12 months	68	70
Net deferred liabilities	¥ 297	¥ 354

Taxation - Summary of Movements

Taxation - Summary of Movements of Deferred Income Tax Assets (Details) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Beginning balance	¥ 123
Ending balance	192	¥ 123
Deferred Tax Assets
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Beginning balance	131	106
Credited/(charged) to income statement	69	25
Ending balance	200	131
Prepayment and Other Investments | Deferred Tax Assets
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Beginning balance	39	6
Credited/(charged) to income statement	22	33
Ending balance	61	39
Deferred Revenue | Deferred Tax Assets
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Beginning balance	30	24
Credited/(charged) to income statement	16	6
Ending balance	46	30
Accruals | Deferred Tax Assets
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Beginning balance	40	45
Credited/(charged) to income statement	34	(5)
Ending balance	74	40
Deemed Distribution | Deferred Tax Assets
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Beginning balance	19	25
Credited/(charged) to income statement	(6)	(6)
Ending balance	13	19
Others | Deferred Tax Assets
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Beginning balance	3	6
Credited/(charged) to income statement	3	(3)
Ending balance	¥ 6	¥ 3

Taxation - Summary of Movemen_2

Taxation - Summary of Movements of Deferred Income Tax Liabilities (Details) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Intangible Assets [Line Items]
Beginning balance	¥ 354
Ending balance	297	¥ 354
Deferred Tax Liabilities
Disclosure Of Intangible Assets [Line Items]
Beginning balance	362	305
Credited to income statement	(71)	(59)
Business combination	14	116
Ending balance	305	362
Intangible Assets | Deferred Tax Liabilities
Disclosure Of Intangible Assets [Line Items]
Beginning balance	362	300
Credited to income statement	(71)	(54)
Business combination	14	116
Ending balance	¥ 305	362
Others 1 | Deferred Tax Liabilities
Disclosure Of Intangible Assets [Line Items]
Beginning balance		5
Credited to income statement		¥ (5)

Earning per share - Additional

Earning per share - Additional Information (Details)	12 Months Ended
	Dec. 31, 2019CNY (¥)
Earnings Per Share [Abstract]
Adjustments to earnings (numerator)	¥ 0

Earning per share - Summary of

Earning per share - Summary of Computation of Basic and Diluted Net Income Per Share (Details) - CNY (¥) ¥ / shares in Units, ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Basic earnings per share calculation
Equity holders of the Company	¥ 3,982	¥ 1,833	¥ 1,326
Weighted average number of Class A and Class B ordinary shares outstanding	3,272,754,403	3,076,314,670	2,593,157,207
Diluted earnings per share calculation
Equity holders of the Company	¥ 3,982	¥ 1,833	¥ 1,326
Weighted average number of Class A and Class B ordinary shares outstanding	3,272,754,403	3,076,314,670	2,593,157,207
Adjustments for share options and RSU	74,817,935	82,906,218	46,309,205
Number of shares used in computing diluted earnings per share attributable to the Company	3,347,572,338	3,159,220,888	2,639,466,412
Class A And Class B Ordinary Shares
Basic earnings per share calculation
Basic	¥ 1.22	¥ 0.60	¥ 0.51
Diluted earnings per share calculation
Diluted	1.19	0.58	¥ 0.50
American Depositary Shares
Basic earnings per share calculation
Basic	2.43	1.19
Diluted earnings per share calculation
Diluted	¥ 2.38	¥ 1.16

Property Plant and Equipment -

Property Plant and Equipment - Summary of Property Plant and Equipment (Details) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Property Plant And Equipment [Line Items]
Cost	¥ 168	¥ 127
Additions	100	116
Business combination	1	4
Disposals	(2)	(1)
Depreciation charge	(88)	(78)	¥ (62)
Closing net book amount	179	168	127
Gross carrying amount
Disclosure Of Property Plant And Equipment [Line Items]
Cost	335	220
Closing net book amount	364	335	220
Accumulated depreciation and amortisation [member]
Disclosure Of Property Plant And Equipment [Line Items]
Cost	(167)	(93)
Closing net book amount	(185)	(167)	(93)
Servers And Network Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Cost	121	72
Additions	63	95
Disposals		(1)
Depreciation charge	(60)	(45)
Closing net book amount	124	121	72
Servers And Network Equipment | Gross carrying amount
Disclosure Of Property Plant And Equipment [Line Items]
Cost	217	123
Closing net book amount	264	217	123
Servers And Network Equipment | Accumulated depreciation and amortisation [member]
Disclosure Of Property Plant And Equipment [Line Items]
Cost	(96)	(51)
Closing net book amount	(140)	(96)	(51)
Leasehold improvements [member]
Disclosure Of Property Plant And Equipment [Line Items]
Cost	31	43
Additions	13	10
Business combination		3
Disposals	(1)
Depreciation charge	(17)	(25)
Closing net book amount	26	31	43
Leasehold improvements [member] | Gross carrying amount
Disclosure Of Property Plant And Equipment [Line Items]
Cost	88	75
Closing net book amount	59	88	75
Leasehold improvements [member] | Accumulated depreciation and amortisation [member]
Disclosure Of Property Plant And Equipment [Line Items]
Cost	(57)	(32)
Closing net book amount	(33)	(57)	(32)
Office Furniture Equipment And Other
Disclosure Of Property Plant And Equipment [Line Items]
Cost	16	12
Additions	24	11
Business combination	1	1
Disposals	(1)
Depreciation charge	(11)	(8)
Closing net book amount	29	16	12
Office Furniture Equipment And Other | Gross carrying amount
Disclosure Of Property Plant And Equipment [Line Items]
Cost	30	22
Closing net book amount	41	30	22
Office Furniture Equipment And Other | Accumulated depreciation and amortisation [member]
Disclosure Of Property Plant And Equipment [Line Items]
Cost	(14)	(10)
Closing net book amount	¥ (12)	¥ (14)	¥ (10)

Property Plant and Equipment _2

Property Plant and Equipment - Summary of Depreciation Charged to Consolidated Income Statements (Details) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation charged	¥ 88	¥ 78	¥ 62
Cost of Revenues [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation charged	64	47	33
Selling and Marketing Expenses [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation charged	1	1	2
General and Administrative Expenses [Member]
Disclosure Of Property Plant And Equipment [Line Items]
Depreciation charged	¥ 23	¥ 30	¥ 27

Right-of -Use Assets - Schedule

Right-of -Use Assets - Schedule of Carrying Amounts of Right-of-Use Assets (Details) ¥ in Millions	12 Months Ended
	Dec. 31, 2019CNY (¥)
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Beginning balance	¥ 100
Inception of new leases	109
Depreciation charge	(61)
Ending balance	148
Buildings
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Beginning balance	100
Inception of new leases	89
Depreciation charge	(53)
Ending balance	136
Others
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Inception of new leases	20
Depreciation charge	(8)
Ending balance	¥ 12

Right-of -Use Assets - Addition

Right-of -Use Assets - Additional Information (Details) ¥ in Millions	12 Months Ended
	Dec. 31, 2019CNY (¥)
Disclosure Of Quantitative Information About Rightofuse Assets [Abstract]
Interest expense on lease liabilities	¥ 7
Short-term leases expenses, charged to cost of revenue	201
Short-term leases expenses, charged to operating expenses	26
Cash outflow in financing activities	56
Principal elements of lease payments	63
Interest paid	¥ 7

Intangible Assets - Summary of

Intangible Assets - Summary of Intangible Assets (Details) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Intangible Assets [Line Items]
Cost	¥ 2,696	¥ 2,457	¥ 2,121
Accumulated amortization	(1,074)	(694)	(404)
Net book amount	1,622	1,763	1,717
Opening net book amount	1,763	1,717
Additions	237	15
Business combination	56	323
Disposals		(1)
Amortization charge	(434)	(291)	(317)
Closing net book amount	1,622	1,763	1,717
Domain Name Trademark And Internet Audio Video Program Transmission License
Disclosure Of Intangible Assets [Line Items]
Cost	1,340	1,340	1,340
Accumulated amortization	(403)	(287)	(171)
Net book amount	937	1,053	1,169
Opening net book amount	1,053	1,169
Amortization charge	(116)	(116)
Closing net book amount	937	1,053	1,169
Copyrights
Disclosure Of Intangible Assets [Line Items]
Cost	544	285
Accumulated amortization	(170)	(13)
Net book amount	374	272
Opening net book amount	272
Additions	225	4
Business combination	34	281
Amortization charge	(157)	(13)
Closing net book amount	374	272
Supplier Resources
Disclosure Of Intangible Assets [Line Items]
Cost	335	335	331
Accumulated amortization	(175)	(123)	(72)
Net book amount	160	212	259
Opening net book amount	212	259
Business combination		4
Amortization charge	(52)	(51)
Closing net book amount	160	212	259
Corporate Customer Relationships
Disclosure Of Intangible Assets [Line Items]
Cost	185	238	238
Accumulated amortization	(141)	(152)	(90)
Net book amount	44	86	148
Opening net book amount	86	148
Amortization charge	(42)	(62)
Closing net book amount	44	86	148
Non Compete Agreement
Disclosure Of Intangible Assets [Line Items]
Cost	156	134	131
Accumulated amortization	(104)	(71)	(42)
Net book amount	52	63	89
Opening net book amount	63	89
Business combination	22	3
Amortization charge	(33)	(29)
Closing net book amount	52	63	89
Other Intangible Assets
Disclosure Of Intangible Assets [Line Items]
Cost	136	125	81
Accumulated amortization	(81)	(48)	(29)
Net book amount	55	77	52
Opening net book amount	77	52
Additions	12	11
Business combination		35
Disposals		(1)
Amortization charge	(34)	(20)
Closing net book amount	¥ 55	¥ 77	¥ 52

Intangible Assets - Summary o_2

Intangible Assets - Summary of Amortization of Intangible Assets Allocated (Details) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Intangible Assets [Line Items]
Amortization charge	¥ 434	¥ 291	¥ 317
Cost of Revenues [Member]
Disclosure Of Intangible Assets [Line Items]
Amortization charge	239	78	60
Selling and Marketing Expenses [Member]
Disclosure Of Intangible Assets [Line Items]
Amortization charge	42	62	109
General and Administrative Expenses [Member]
Disclosure Of Intangible Assets [Line Items]
Amortization charge	¥ 153	¥ 151	¥ 148

Goodwill - Summary of Goodwill

Goodwill - Summary of Goodwill (Details) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Changes In Goodwill [Abstract]
Beginning balance	¥ 17,088	¥ 16,262
Business combination	52	826
Ending balance	¥ 17,140	¥ 17,088

Goodwill - Additional Informati

Goodwill - Additional Information (Details) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2016
Disclosure Of Reconciliation Of Changes In Goodwill [Line Items]
Goodwill, related to reverse acquisition			¥ 16,000
Terminal growth rate	3.00%
Goodwill impairment	¥ 0	¥ 0
Bottom of range
Disclosure Of Reconciliation Of Changes In Goodwill [Line Items]
Pre-tax discount rates	13.50%
Top of range
Disclosure Of Reconciliation Of Changes In Goodwill [Line Items]
Pre-tax discount rates	18.00%

Investments Accounted for Usi_3

Investments Accounted for Using Equity Method - Summary of Investments Accounted for Using Equity Method (Detail) - CNY (¥) ¥ in Millions	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Investments Accounted For Using Equity Method [Abstract]
Investments in associates	¥ 422	¥ 190
Investments in joint ventures	67	46
Investments accounted for using equity method	¥ 489	¥ 236	¥ 378

Investments Accounted for Usi_4

Investments Accounted for Using Equity Method - Summary of Share of Profits/(Losses) of Investments Accounted for Using Equity Method (Detail) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share of profit/(loss) of investments accounted for using equity method:
Associates	¥ (9)	¥ 12	¥ 13
Joint ventures	(9)	(13)	(9)
Share of profit (loss) of associates and joint ventures accounted for using equity method	¥ (18)	¥ (1)	¥ 4

Investments Accounted for Usi_5

Investments Accounted for Using Equity Method - Summary of Movement of Investments in Associates and Joint Ventures (Detail) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Investments Accounted For Using Equity Method [Abstract]
At January 1	¥ 236	¥ 378
Additions	333	99
Business combination		3
Share of net profit/(loss) of investments accounted for using equity method	(18)	(1)	¥ 4
Share of other comprehensive losses	(1)
Disposal	(1)	(50)
Step acquisition accounted for as business combination under common control		(184)
Other step acquisition		(14)
Impairment provision	(43)	(2)
Currency translation differences	3	7
Dividend received	(20)
At December 31	¥ 489	¥ 236	¥ 378

Financial Assets at Fair Valu_2

Financial Assets at Fair Value - Summary of Financial Assets at Fair Value Through Other Comprehensive Income (Details) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Fair Value Of Investments In Equity Instruments Designated As Measured At Fair Value Through Other Comprehensive Income [Line Items]
At beginning of the year	¥ 3,331
Currency translation differences	261	¥ 552	¥ (143)
At end of the year	4,461	3,331
Equity Investments
Disclosure Of Fair Value Of Investments In Equity Instruments Designated As Measured At Fair Value Through Other Comprehensive Income [Line Items]
At beginning of the year	3,331	3,730
Fair value change	1,031	(675)
Currency translation differences	99	276
At end of the year	¥ 4,461	¥ 3,331	¥ 3,730

Financial Assets at Fair Valu_3

Financial Assets at Fair Value - Summary of Movement of Other Investment (Details) - Equity Investments - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Financial Assets Designated As Measured At Fair Value Through Profit Or Loss [Line Items]
At beginning of the year	¥ 256	¥ 10
Addition (note)	3	276
Fair value change		(30)
Disposal	(4)
At end of the year	255	256
Current	38	39
Non-current	¥ 217	¥ 217

Financial Assets at Fair Valu_4

Financial Assets at Fair Value - Summary of Movement of Other Investment (Parenthetical) (Details) ¥ in Millions	Dec. 31, 2018CNY (¥)
Entertainment and Media Company [Member]
Disclosure Of Other Investments Designated As Measured At Fair Value Through Profit Or Loss [Line Items]
Investment in minority interest	¥ 160
Music Related Media Projects [Member]
Disclosure Of Other Investments Designated As Measured At Fair Value Through Profit Or Loss [Line Items]
Investment in minority interest	¥ 116

Prepayments, deposits and other

Prepayments, deposits and other - Summary of Prepayments, deposits and other assets (Detail) - CNY (¥) ¥ in Millions	Dec. 31, 2019	Dec. 31, 2018
Included in non-current assets
Prepaid contents royalties	¥ 816	¥ 901
Prepayments, deposits and other assets	816	901
Included in current assets
Prepaid contents royalties	1,600	1,450
Value-added tax recoverable	153	85
Prepaid vendors deposits and other receivables	199	75
Prepaid promotion and other expenses	133	130
Others	85	55
Prepayments, deposits and other assets	2,220	1,823
Tencent
Included in current assets
Receivable from Tencent (Note 31(b))	¥ 50	¥ 28

Accounts Receivables - Summary

Accounts Receivables - Summary of Accounts Receivable and Ageing Analysis (Details) - CNY (¥) ¥ in Millions	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Accounts Receivable Line Item
Accounts receivable	¥ 2,209	¥ 1,490
Less: loss allowance for expected credit losses	(11)	(7)	¥ (9)
Accounts receivable, net	2,198	1,483
Ageing analysis of the accounts receivables based on invoice date
Accounts Receivable Line Item
Accounts receivable	2,209	1,490
Up to 3 months | Ageing analysis of the accounts receivables based on invoice date
Accounts Receivable Line Item
Accounts receivable	1,913	1,304
3 to 6 months | Ageing analysis of the accounts receivables based on invoice date
Accounts Receivable Line Item
Accounts receivable	116	144
Over 6 months | Ageing analysis of the accounts receivables based on invoice date
Accounts Receivable Line Item
Accounts receivable	¥ 180	¥ 42

Accounts Receivable - Summary o

Accounts Receivable - Summary of Loss Allowances for Accounts Receivables (Details) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Trade And Other Receivables [Abstract]
Beginning Balance	¥ 7	¥ 9
Provision for loss allowance recognized in income statement	18	3
Receivables written off during the year as uncollectible	(14)	(5)
Ending Balance	¥ 11	¥ 7

Term Deposits - Additional Info

Term Deposits - Additional Information (Details) ¥ in Millions	Dec. 31, 2019CNY (¥)
Deposits From Banks [Abstract]
Term deposits, current	¥ 7,000
Term deposits	¥ 500
Effective interest rate of term deposits	3.97%

Cash and Cash Equivalents - Sch

Cash and Cash Equivalents - Schedule of Cash and Cash Equivalents (Details) - CNY (¥) ¥ in Millions	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash And Cash Equivalents [Abstract]
Cash at bank	¥ 8,892	¥ 7,557
Term deposits with initial terms within three months	6,534	9,799
Cash and cash equivalents	¥ 15,426	¥ 17,356	¥ 5,174	¥ 3,071

Cash and Cash Equivalents - Add

Cash and Cash Equivalents - Additional Information (Details)	Dec. 31, 2019	Dec. 31, 2018
Cash And Cash Equivalent [Line Items]
Effective interest rate of term deposits	3.97%
Up to 3 months
Cash And Cash Equivalent [Line Items]
Effective interest rate of term deposits	3.35%	3.24%

Share Capital - Schedule of Cla

Share Capital - Schedule of Classes of Share Capital (Details) ¥ in Millions, $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2018CNY (¥)shares	Mar. 31, 2018USD ($)shares	Dec. 31, 2019CNY (¥)shares	Dec. 31, 2018CNY (¥)shares	Dec. 31, 2017CNY (¥)shares
Disclosure Of Classes Of Share Capital [Line Items]
Beginning balance	¥ 26,148		¥ 37,772	¥ 26,148	¥ 20,634
Issuance of ordinary shares	¥ 856	$ 123	12	2,433
Issuance of ordinary shares upon initial public offering				3,496
Shares held for share award schemes			(31)
Distribution to Tencent					(3,774)
Ending balance			¥ 43,678	¥ 37,772	¥ 26,148
Share Capital
Disclosure Of Classes Of Share Capital [Line Items]
Balance, shares | shares	2,970,573,050	2,970,573,050	3,265,986,486	2,970,573,050	2,543,814,662
Issuance of ordinary shares | shares			280,512	97,381,238	15,939,000
Issuance of puttable ordinary shares | shares				24,757,517
Issuance of stock dividend, shares | shares					88,726,036
Exercise of share options, shares | shares					39,262,654
Issuance of ordinary shares in exchange for ordinary shares in an investee, shares | shares					282,830,698
Issuance of ordinary shares upon initial public offering | shares				82,059,658
Number of shares allotted and issued for share award schemes | shares			88,798,940
Balance, shares | shares			3,355,065,938	3,265,986,486	2,970,573,050
Beginning balance	¥ 2		¥ 2	¥ 2	¥ 2
Ending balance			2	¥ 2	2
Share Capital | UEC
Disclosure Of Classes Of Share Capital [Line Items]
Issuance of ordinary shares | shares				23,084,008
Share Capital | Musical Label Partners
Disclosure Of Classes Of Share Capital [Line Items]
Issuance of ordinary shares | shares				68,131,015
Additional Paid-In Capital
Disclosure Of Classes Of Share Capital [Line Items]
Beginning balance	¥ 23,915		33,776	¥ 23,915	20,063
Issuance of ordinary shares			12	2,433
Issuance of ordinary shares upon initial public offering				3,496
Exercise of share options					79
Value of employee service			637
Issuance of ordinary shares in exchange for ordinary shares in an investee					7,547
Distribution to Tencent					(3,774)
Ending balance			34,425	33,776	¥ 23,915
Additional Paid-In Capital | UEC
Disclosure Of Classes Of Share Capital [Line Items]
Issuance of ordinary shares				1,027
Additional Paid-In Capital | Musical Label Partners
Disclosure Of Classes Of Share Capital [Line Items]
Issuance of ordinary shares				¥ 2,905
Shares Held for Share Award Schemes
Disclosure Of Classes Of Share Capital [Line Items]
Shares held for share award schemes			(31)
Ending balance			¥ (31)

Share Capital - Schedule of C_2

Share Capital - Schedule of Classes of Share Capital (Parenthetical) (Details) - ¥ / shares	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Classes Of Share Capital [Abstract]
Par value per share	¥ 0.000083	¥ 0.000083	¥ 0.000083	¥ 0.000083
Number of shares authorized	4,800,000,000	4,800,000,000	4,800,000,000	4,800,000,000

Share Capital - Schedule Analys

Share Capital - Schedule Analysis of Issued Shares (Details) - CNY (¥)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Classes Of Share Capital [Line Items]
Share capital	¥ 2,000,000	¥ 2,000,000
Share Capital
Disclosure Of Classes Of Share Capital [Line Items]
Number of shares issued	3,355,065,938	3,265,986,486	2,970,573,050	2,543,814,662
Share capital	¥ 2,000,000	¥ 2,000,000
Class A Ordinary Shares | Share Capital
Disclosure Of Classes Of Share Capital [Line Items]
Number of shares issued	1,325,454,335	609,770,009
Class B Ordinary Shares | Share Capital
Disclosure Of Classes Of Share Capital [Line Items]
Number of shares issued	2,029,611,603	2,656,216,477
Share capital	¥ 2,000,000	¥ 2,000,000

Share Capital - Additional Info

Share Capital - Additional Information (Detail) $ in Millions	Feb. 20, 2019USD ($)shares	Dec. 31, 2017CNY (¥)shares	Dec. 31, 2017USD ($)shares	Mar. 31, 2018CNY (¥)shares	Mar. 31, 2018USD ($)shares	Dec. 31, 2019CNY (¥)shares	Dec. 31, 2019USD ($)shares	Dec. 31, 2018CNY (¥)	Dec. 31, 2018USD ($)	Dec. 12, 2018shares	Oct. 03, 2018USD ($)shares
Disclosure Of Classes Of Share Capital [Line Items]
Ordinary shares issued				24,757,517	24,757,517
Issuance of ordinary shares				¥ 856,000,000	$ 123	¥ 12,000,000		¥ 2,433,000,000
Proceed from issuance of shares				466,000,000	67			1,386,000,000
Business cooperation arrangements in turn of contents cooperation				¥ 390,000,000	$ 56
Lock up period of shares				3 years	3 years
Payments of cash in relation to put right								466,000,000	$ 67
Equity-settled share-based compensation								390,000,000	56
Payments of cash in relation to put right								¥ 1,519,000,000	$ 221
Share schemes trust withheld amount | ¥						(31,000,000)
Amount transferred under bonus shares waiver | ¥		¥ 1,000,000
WMG China LLC [member]
Disclosure Of Classes Of Share Capital [Line Items]
Aggregate cash consideration | $											$ 200
OrdinaryShares [member]
Disclosure Of Classes Of Share Capital [Line Items]
Ordinary shares issued				97,318,238	97,318,238
Issuance of ordinary shares				¥ 2,659,000,000	$ 382
Fully paid ordinary shares as stock dividend to other than related party		88,726,036	88,726,036
OrdinaryShares [member] | WMG China LLC [member]
Disclosure Of Classes Of Share Capital [Line Items]
Ordinary shares issued											68,131,015
OrdinaryShares [member] | Spotify Technology SA [member]
Disclosure Of Classes Of Share Capital [Line Items]
Ordinary shares issued		282,830,698	282,830,698
Number of ordinary shares subscribed		8,552,440	8,552,440
Ordinary shares subscribed value		¥ 7,547,000,000	$ 1,142
Percentage of ownership interest in related party transferred to shareholders		50.00%	50.00%
Ownership interest in related party transferred to shareholders value | ¥		¥ 3,774,000,000
American Depositary Shares
Disclosure Of Classes Of Share Capital [Line Items]
Ordinary shares issued										41,029,829
Repurchase of shares | ¥						¥ 0
Class A Ordinary Shares
Disclosure Of Classes Of Share Capital [Line Items]
Ordinary shares issued										82,059,658
Proceed from issuance of shares | $	$ 1.8
Issuance of ordinary shares	280,512
Share schemes trust withheld						617,634	617,634
Share schemes trust withheld amount | ¥						¥ 31,000,000
Shares held for share scheme Trust						31,310,524	31,310,524
Class A Ordinary Shares in Form Of American Depositary Shares
Disclosure Of Classes Of Share Capital [Line Items]
Repurchase of shares | $							$ 400

Schedule of Other Reserve (Deta

Schedule of Other Reserve (Details) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Reserves Within Equity [Line Items]
Beginning balance	¥ 37,772	¥ 26,148	¥ 20,634
Currency translation differences	261	552	(143)
Fair value changes on financial assets at fair value through other comprehensive income	1,031	(675)
Acquisition of remaining interests in associates	294	140	61
Share of other comprehensive loss of an associate	(1)
Share based compensation	519	840	362
Exercise of share options/RSU	172
Additional investment in a non-wholly owned subsidiary	(84)
Ending balance	43,678	37,772	26,148
Other Reserves
Disclosure Of Reserves Within Equity [Line Items]
Beginning balance	903	997	617
Currency translation differences	261	552	(143)
Fair value changes on financial assets at fair value through other comprehensive income	1,031	(675)
Acquisition of remaining interests in associates		(831)
Share of other comprehensive loss of an associate	(1)
Deemed contribution			119
Share based compensation	519	840	362
Exercise of share options/RSU	(465)
Additional investment in a non-wholly owned subsidiary	(76)	(4)
Profit appropriations to PRC statutory reserves	15	20	42
Ending balance	2,187	903	997
Share-based compensation reserve | Other Reserves
Disclosure Of Reserves Within Equity [Line Items]
Beginning balance	1,416	576	142
Deemed contribution			99
Share based compensation	519	840	335
Exercise of share options/RSU	(465)
Ending balance	1,470	1,416	576
Contribution from/ (distribution to) ultimate holding company | Other Reserves
Disclosure Of Reserves Within Equity [Line Items]
Beginning balance	463	463	416
Deemed contribution			20
Share based compensation			27
Ending balance	463	463	463
PRC statutory reserve | Other Reserves
Disclosure Of Reserves Within Equity [Line Items]
Beginning balance	79	59	17
Profit appropriations to PRC statutory reserves	15	20	42
Ending balance	94	79	59
Foreign currency translation reserve | Other Reserves
Disclosure Of Reserves Within Equity [Line Items]
Beginning balance	451	(101)	42
Currency translation differences	261	552	(143)
Ending balance	712	451	¥ (101)
Fair value reserve | Other Reserves
Disclosure Of Reserves Within Equity [Line Items]
Beginning balance	(675)
Fair value changes on financial assets at fair value through other comprehensive income	1,031	(675)
Ending balance	356	(675)
Others | Other Reserves
Disclosure Of Reserves Within Equity [Line Items]
Beginning balance	(831)
Acquisition of remaining interests in associates		(831)
Share of other comprehensive loss of an associate	(1)
Additional investment in a non-wholly owned subsidiary	(76)
Ending balance	¥ (908)	¥ (831)

Share Based Compensation - Addi

Share Based Compensation - Additional Information (Details)	12 Months Ended
	Dec. 31, 2019CNY (¥)¥ / sharesshares	Dec. 31, 2019CNY (¥)$ / sharesshares	Dec. 31, 2019CNY (¥)$ / sharesshares	Dec. 31, 2018CNY (¥)¥ / shares	Dec. 31, 2018CNY (¥)$ / shares	Dec. 31, 2017CNY (¥)¥ / shares	Dec. 31, 2017CNY (¥)$ / shares	Dec. 31, 2017CNY (¥)$ / shares	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Bottom of range
Disclosure Of Share Based Compensation [Line Items]
Expected retention rate	88.00%	88.00%	88.00%	88.00%	88.00%
Top of range
Disclosure Of Share Based Compensation [Line Items]
Expected retention rate	95.00%	95.00%	95.00%	95.00%	95.00%
Tencent Holdings Limited
Disclosure Of Share Based Compensation [Line Items]
Weighted average price of the shares at the time of options exercised | (per share)	¥ 295.12		$ 330.2	¥ 288.49	$ 322.79	¥ 259		$ 289.79
2014 Share Incentive Plan
Disclosure Of Share Based Compensation [Line Items]
Weighted average price of the shares at the time of options exercised | (per share)	¥ 51.94	$ 7.46				¥ 25.48	$ 3.66
Restricted Share Units
Disclosure Of Share Based Compensation [Line Items]
Description of vesting conditions for share-based payments	one-fourth (l/4) of which shall vest eighteen months after grant date, and one-fourth (1/4) every year after	one-fourth (l/4) of which shall vest eighteen months after grant date, and one-fourth (1/4) every year after	one-fourth (l/4) of which shall vest eighteen months after grant date, and one-fourth (1/4) every year after
Weighted average fair value at measurement date, share options granted	¥ 49.22	$ 49.22	$ 49.22	¥ 42.61	$ 42.61	¥ 22.70	$ 22.70	$ 22.70	$ 7.07	$ 6.12	$ 3.26
Restricted Share Units | Tencent Holdings Limited
Disclosure Of Share Based Compensation [Line Items]
Description of vesting conditions for share-based payments	RSUs are subject to a three-year or four-year vesting schedule, and each year after the grant date, one-third (1/3) or one-fourth (1/4) shall vest accordingly. No outstanding share options or RSUs will be exercisable or subject to vesting after the expiry of a maximum of seven years from the date of grant.	RSUs are subject to a three-year or four-year vesting schedule, and each year after the grant date, one-third (1/3) or one-fourth (1/4) shall vest accordingly. No outstanding share options or RSUs will be exercisable or subject to vesting after the expiry of a maximum of seven years from the date of grant.	RSUs are subject to a three-year or four-year vesting schedule, and each year after the grant date, one-third (1/3) or one-fourth (1/4) shall vest accordingly. No outstanding share options or RSUs will be exercisable or subject to vesting after the expiry of a maximum of seven years from the date of grant.
Stock Option
Disclosure Of Share Based Compensation [Line Items]
Description of vesting conditions for share-based payments	One-fourth (1/4) of which shall vest nine months or eighteen months after grant date, respectively, as provided in the grant agreement, and one-fourth (1/4) of which vest upon every year	One-fourth (1/4) of which shall vest nine months or eighteen months after grant date, respectively, as provided in the grant agreement, and one-fourth (1/4) of which vest upon every year	One-fourth (1/4) of which shall vest nine months or eighteen months after grant date, respectively, as provided in the grant agreement, and one-fourth (1/4) of which vest upon every year
Stock Option | Tencent Holdings Limited
Disclosure Of Share Based Compensation [Line Items]
Description of vesting conditions for share-based payments	Share options granted are generally subject to a four-year or five-year vesting schedule as determined by the board of directors of Tencent. Under the four-year vesting schedule, share options in general vest one-fourth (1/4) upon the first anniversary of the grant date, and one-fourth (1/4) every year after. Under the five-year vesting schedule, depending on the nature and purpose of the grant, share options in general vest one-fifth (1/5) upon the first or second anniversary of the grant date, respectively, as provided in the grant agreement, and one-fifth (1/5) every year after.	Share options granted are generally subject to a four-year or five-year vesting schedule as determined by the board of directors of Tencent. Under the four-year vesting schedule, share options in general vest one-fourth (1/4) upon the first anniversary of the grant date, and one-fourth (1/4) every year after. Under the five-year vesting schedule, depending on the nature and purpose of the grant, share options in general vest one-fifth (1/5) upon the first or second anniversary of the grant date, respectively, as provided in the grant agreement, and one-fifth (1/5) every year after.	Share options granted are generally subject to a four-year or five-year vesting schedule as determined by the board of directors of Tencent. Under the four-year vesting schedule, share options in general vest one-fourth (1/4) upon the first anniversary of the grant date, and one-fourth (1/4) every year after. Under the five-year vesting schedule, depending on the nature and purpose of the grant, share options in general vest one-fifth (1/5) upon the first or second anniversary of the grant date, respectively, as provided in the grant agreement, and one-fifth (1/5) every year after.
2017 Restricted Share Scheme and 2017 Option Plan
Disclosure Of Share Based Compensation [Line Items]
Weighted average price of the shares at the time of options exercised | (per share)	¥ 47.27	$ 6.79
First Category Vesting Schedule
Disclosure Of Share Based Compensation [Line Items]
Description of vesting conditions for share-based payments	one-fourth (1/4) of which shall vest and become exercisable upon the first anniversary of the date of grant and one-eighth (1/8) of which shall vest and become exercisable on each half of a year anniversary thereafter.	one-fourth (1/4) of which shall vest and become exercisable upon the first anniversary of the date of grant and one-eighth (1/8) of which shall vest and become exercisable on each half of a year anniversary thereafter.	one-fourth (1/4) of which shall vest and become exercisable upon the first anniversary of the date of grant and one-eighth (1/8) of which shall vest and become exercisable on each half of a year anniversary thereafter.
Second Category Vesting Schedule
Disclosure Of Share Based Compensation [Line Items]
Description of vesting conditions for share-based payments	one-fourth (1/4) of which shall vest upon the first anniversary of the grant date and one-sixteenth (1/16) of which shall vest on each three months thereafter. Under the second category vesting schedule, in the event of the Company’s completion of an IPO or termination of the option holder’s employment agreement by the Company without cause, the vesting schedule shall be accelerated by a one year period (which means that the whole vesting schedule shall be shortened from four years to three years).	one-fourth (1/4) of which shall vest upon the first anniversary of the grant date and one-sixteenth (1/16) of which shall vest on each three months thereafter. Under the second category vesting schedule, in the event of the Company’s completion of an IPO or termination of the option holder’s employment agreement by the Company without cause, the vesting schedule shall be accelerated by a one year period (which means that the whole vesting schedule shall be shortened from four years to three years).	one-fourth (1/4) of which shall vest upon the first anniversary of the grant date and one-sixteenth (1/16) of which shall vest on each three months thereafter. Under the second category vesting schedule, in the event of the Company’s completion of an IPO or termination of the option holder’s employment agreement by the Company without cause, the vesting schedule shall be accelerated by a one year period (which means that the whole vesting schedule shall be shortened from four years to three years).
Third Category Vesting Schedule
Disclosure Of Share Based Compensation [Line Items]
Description of vesting conditions for share-based payments	all options shall vest upon the first anniversary of the grant date, and in the event of the Company’s completion of an IPO.	all options shall vest upon the first anniversary of the grant date, and in the event of the Company’s completion of an IPO.	all options shall vest upon the first anniversary of the grant date, and in the event of the Company’s completion of an IPO.
2014 Share Incentive Plan
Disclosure Of Share Based Compensation [Line Items]
Number of common shares reserved for future issuance	96,704,847	96,704,847	96,704,847

Share Based Compensation - Sche

Share Based Compensation - Schedule of Number, weighted Average Exercise Prices and Weighted-average Grant Date Fair Value of Share Options (Details)	3 Months Ended	12 Months Ended
	Dec. 31, 2019USD ($)shares$ / shares	Dec. 31, 2019USD ($)shares$ / shares	Dec. 31, 2019HKD ($)shares$ / shares	Dec. 31, 2018USD ($)shares$ / shares	Dec. 31, 2018HKD ($)shares$ / shares	Dec. 31, 2017USD ($)shares$ / shares	Dec. 31, 2017HKD ($)shares$ / shares	Dec. 31, 2019HKD ($)shares$ / shares	Dec. 31, 2018HKD ($)shares$ / shares	Dec. 31, 2017HKD ($)shares$ / shares
2014 Share Incentive Plan
Disclosure Of Share Based Compensation [Line Items]
Number of options outstanding beginning balance | shares		56,736,209	56,736,209	53,498,273	53,498,273	96,704,847	96,704,847
Exercised | shares		(42,091,694)	(42,091,694)			(39,262,654)	(39,262,654)
Anti-dilution adjustments | shares				4,731,938	4,731,938
Forfeited | shares		(747,211)	(747,211)	(1,494,002)	(1,494,002)	(3,943,920)	(3,943,920)
Number of options outstanding ending balance | shares	13,897,304	13,897,304	13,897,304	56,736,209	56,736,209	53,498,273	53,498,273
Number of options Vested and expected to vest | shares	13,670,469	13,670,469		55,921,341		49,573,551		13,670,469	55,921,341	49,573,551
Number of options exercisable | shares	12,007,012	12,007,012		50,155,161		33,196,944		12,007,012	50,155,161	33,196,944
Number of options non vested | shares	1,890,292	1,890,292		6,581,048		20,301,329		1,890,292	6,581,048	20,301,329
Weighted-average exercise price options outstanding beginning balance | $ / shares		$ 0.19		$ 0.21		$ 0.25
Weighted-average grant date fair value options exercised | $ / shares		0.18				0.30
Weighted-average exercise price options forfeited | $ / shares		0.20		0.24		0.24
Weighted-average exercise price options outstanding ending balance | $ / shares	$ 0.23	$ 0.23		$ 0.19		$ 0.21
Weighted-average exercise price options Vested and expected to vest	$ 0.23	$ 0.23		$ 0.19		$ 0.21
Weighted-average exercise price options exercisable | $ / shares	$ 0.23	$ 0.23		$ 0.18		$ 0.18
Weighted-average exercise price options non vested	$ 0.24	$ 0.24		$ 0.25		$ 0.26
Weighted-average grant date fair value options outstanding beginning balance	1.94	1.94		2.09		2.05
Weighted-average grant date fair value options exercised	1.97					1.98
Weighted-average grant date fair value options forfeited	2.04			2.05		2.08
Weighted-average grant date fair value options outstanding ending balance	1.92	1.92		1.94		2.09
Weighted-average grant date fair value options vested and expected to vest	1.92	1.92		1.94		2.09
Weighted-average grant date fair value options exercisable	1.91	1.91		1.94		2.11
Weighted-average grant date fair value options non vested	$ 1.92	$ 1.92		$ 1.91		$ 2.06
2017 Restricted Share Scheme and 2017 Option Plan
Disclosure Of Share Based Compensation [Line Items]
Number of options outstanding beginning balance | shares		36,086,303	36,086,303	26,961,386	26,961,386	12,034,480	12,034,480
Granted | shares		1,993,780	1,993,780	7,777,224	7,777,224	15,315,256	15,315,256
Exercised | shares		(9,696,202)	(9,696,202)
Anti-dilution adjustments | shares				2,384,714	2,384,714
Forfeited | shares		(1,743,373)	(1,743,373)	(1,037,021)	(1,037,021)	(388,350)	(388,350)
Number of options outstanding ending balance | shares	26,640,508	26,640,508	26,640,508	36,086,303	36,086,303	26,961,386	26,961,386
Number of options Vested and expected to vest | shares	25,329,481	25,329,481		28,604,121		18,362,420		25,329,481	28,604,121	18,362,420
Number of options exercisable | shares	6,065,968	6,065,968		7,252,971				6,065,968	7,252,971
Number of options non vested | shares	20,574,540	20,574,540		28,833,332		26,961,386		20,574,540	28,833,332	26,961,386
Weighted-average exercise price options outstanding beginning balance | $ / shares		$ 2.75		$ 1.89		$ 2.53
Weighted-average exercise price options granted | $ / shares		7.05		6.76		1.35
Weighted-average grant date fair value options exercised | $ / shares		1.78
Weighted-average exercise price options forfeited | $ / shares		2.67		1.35		0.29
Weighted-average exercise price options outstanding ending balance | $ / shares	$ 3.43	$ 3.43		$ 2.75		$ 1.89
Weighted-average exercise price options Vested and expected to vest	$ 3.44	$ 3.44		$ 2.58		$ 1.87
Weighted-average exercise price options exercisable | $ / shares	$ 2.45	$ 2.45		$ 1.76
Weighted-average exercise price options non vested	$ 3.71	$ 3.71		$ 3		1.89
Weighted-average grant date fair value options outstanding beginning balance		2.24		2.17		1.03
Weighted-average grant date fair value options granted		3		3.27		3.10
Weighted-average grant date fair value options exercised		1.95
Weighted-average grant date fair value options forfeited		2.33		1.85		3.39
Weighted-average grant date fair value options outstanding ending balance	2.39	2.39		2.24		2.17
Weighted-average grant date fair value options vested and expected to vest	2.38	2.38		2.38		2.18
Weighted-average grant date fair value options exercisable	2.04	2.04		1.75
Weighted-average grant date fair value options non vested	$ 2.50	$ 2.50		$ 2.47		$ 2.17
Share-based Compensation Plans | Tencent Holdings Limited
Disclosure Of Share Based Compensation [Line Items]
Number of options outstanding beginning balance | shares		75,100	75,100	85,335	85,335	85,660	85,660
Granted | shares						32,410	32,410
Exercised | shares		(10,000)	(10,000)	(10,235)	(10,235)	(32,735)	(32,735)
Number of options outstanding ending balance | shares	65,100	65,100	65,100	75,100	75,100	85,335	85,335
Number of options Vested and expected to vest | shares	63,626	63,626		63,462		57,795		63,626	63,462	57,795
Number of options exercisable | shares	35,605	35,605		24,212		8,055		35,605	24,212	8,055
Number of options non vested | shares	29,495	29,495		50,888		77,280		29,495	50,888	77,280
Weighted-average exercise price options outstanding beginning balance | $ / shares			$ 216.94		$ 208.93		$ 129.88
Weighted-average exercise price options granted | $ / shares							272.36
Weighted-average grant date fair value options exercised | $ / shares			174.86		150.16		64.88
Weighted-average exercise price options outstanding ending balance | $ / shares			$ 223.40		$ 216.94		$ 208.93
Weighted-average exercise price options Vested and expected to vest								$ 223.28	$ 214.53	$ 208.52
Weighted-average exercise price options exercisable | $ / shares								$ 219.24	$ 207.49	$ 174.86
Weighted-average exercise price options non vested								$ 228.43	$ 221.43	$ 212.48
Weighted-average grant date fair value options outstanding beginning balance			$ 66.76		$ 64.43		$ 53.63
Weighted-average grant date fair value options granted							81.70
Weighted-average grant date fair value options exercised			55.42		47.30		53.28
Weighted-average grant date fair value options outstanding ending balance			$ 68.50		$ 66.76		$ 64.43
Weighted-average grant date fair value options vested and expected to vest								68.47	66.11	64.25
Weighted-average grant date fair value options exercisable								67.38	64.21	55.42
Weighted-average grant date fair value options non vested								$ 69.86	$ 67.97	$ 65.37

Share Based Compensation - Sc_2

Share Based Compensation - Schedule of Share Options Outstanding (Details)	12 Months Ended
	Dec. 31, 2019shares$ / shares	Dec. 31, 2018shares	Dec. 31, 2019shares$ / shares	Dec. 31, 2017shares	Dec. 31, 2016shares
2014 Share Incentive Plan
Disclosure Of Rang Of Exercise Prices Of Outstanding Share Options [Line Items]
Share options	13,897,304	56,736,209	13,897,304	53,498,273	96,704,847
Weighted average remaining contractual life of options outstanding at end of period:	5 years 10 months 13 days	6 years 2 months 23 days
2014 Share Incentive Plan | Exercise Price Range One
Disclosure Of Rang Of Exercise Prices Of Outstanding Share Options [Line Items]
Grant Date	March 1, 2015
Expiry date	Feb. 28, 2025
Exercise | $ / shares	$ 0.000076
Share options	339,001	2,348,099	339,001
2014 Share Incentive Plan | Exercise Price Range Two
Disclosure Of Rang Of Exercise Prices Of Outstanding Share Options [Line Items]
Grant Date	March 1, 2015
Expiry date	Feb. 28, 2025
Exercise | $ / shares	$ 0.27
Share options	394,470	2,714,940	394,470
2014 Share Incentive Plan | Exercise Price Range Three
Disclosure Of Rang Of Exercise Prices Of Outstanding Share Options [Line Items]
Grant Date	March 1, 2015
Expiry date	Feb. 28, 2025
Exercise | $ / shares	$ 0.000076
Share options	1,407,820	12,945,345	1,407,820
2014 Share Incentive Plan | Exercise Price Range Four
Disclosure Of Rang Of Exercise Prices Of Outstanding Share Options [Line Items]
Grant Date	March 1, 2015
Expiry date	Feb. 28, 2025
Exercise | $ / shares	$ 0.27
Share options	1,409,162	10,776,631	1,409,162
2014 Share Incentive Plan | Exercise Price Range Five
Disclosure Of Rang Of Exercise Prices Of Outstanding Share Options [Line Items]
Grant Date	March 30, 2015
Expiry date	Mar. 29, 2025
Exercise | $ / shares	$ 0.27
Share options	1,953,472	3,748,650	1,953,472
2014 Share Incentive Plan | Exercise Price Range Six
Disclosure Of Rang Of Exercise Prices Of Outstanding Share Options [Line Items]
Grant Date	July 1, 2015
Expiry date	Jun. 30, 2025
Exercise | $ / shares	$ 0.27
Share options		75,100
2014 Share Incentive Plan | Exercise Price Range Seven
Disclosure Of Rang Of Exercise Prices Of Outstanding Share Options [Line Items]
Grant Date	October 1, 2015
Expiry date	Sep. 30, 2025
Exercise | $ / shares	$ 0.27
Share options	245,826	791,880	245,826
2014 Share Incentive Plan | Exercise Price Range Eight
Disclosure Of Rang Of Exercise Prices Of Outstanding Share Options [Line Items]
Grant Date	December 31, 2015
Expiry date	Dec. 30, 2025
Exercise | $ / shares	$ 0.27
Share options	1,529,224	3,036,686	1,529,224
2014 Share Incentive Plan | Exercise Price Range Nine
Disclosure Of Rang Of Exercise Prices Of Outstanding Share Options [Line Items]
Grant Date	December 31, 2015
Expiry date	Dec. 30, 2025
Exercise | $ / shares	$ 0.000076
Share options	90,302	230,750	90,302
2014 Share Incentive Plan | Exercise Price Range
Disclosure Of Rang Of Exercise Prices Of Outstanding Share Options [Line Items]
Grant Date	March 1, 2016
Expiry date	Feb. 28, 2026
Exercise | $ / shares	$ 0.27
Share options	255,377	746,643	255,377
2014 Share Incentive Plan | Exercise Price Range Eleven
Disclosure Of Rang Of Exercise Prices Of Outstanding Share Options [Line Items]
Grant Date	March 31, 2016
Expiry date	Mar. 30, 2026
Exercise | $ / shares	$ 0.27
Share options	156,498	370,040	156,498
2014 Share Incentive Plan | Exercise Price Range Twelve
Disclosure Of Rang Of Exercise Prices Of Outstanding Share Options [Line Items]
Grant Date	June 1, 2016
Expiry date	May 30, 2026
Exercise | $ / shares	$ 0.27
Share options		7,098,340
2014 Share Incentive Plan | Exercise Price Range Thirteen
Disclosure Of Rang Of Exercise Prices Of Outstanding Share Options [Line Items]
Grant Date	June 30, 2016
Expiry date	Jun. 29, 2026
Exercise | $ / shares	$ 0.000076
Share options	163,272	653,070	163,272
2014 Share Incentive Plan | Exercise Price Range Fourteen
Disclosure Of Rang Of Exercise Prices Of Outstanding Share Options [Line Items]
Grant Date	June 30, 2016
Expiry date	Jun. 29, 2026
Exercise | $ / shares	$ 0.27
Share options	5,952,880	11,200,035	5,952,880
2017 Restricted Share Scheme and 2017 Option Plan
Disclosure Of Rang Of Exercise Prices Of Outstanding Share Options [Line Items]
Share options	26,640,508	36,086,303	26,640,508	26,961,386	12,034,480
Weighted average remaining contractual life of options outstanding at end of period:	8 years 25 days	8 years 7 months 13 days
2017 Restricted Share Scheme and 2017 Option Plan | Exercise Price Range One
Disclosure Of Rang Of Exercise Prices Of Outstanding Share Options [Line Items]
Grant Date	June 16, 2017
Expiry date	Jun. 15, 2027
Exercise | $ / shares	$ 2.32
Share options	7,889,968	13,098,930	7,889,968
2017 Restricted Share Scheme and 2017 Option Plan | Exercise Price Range Two
Disclosure Of Rang Of Exercise Prices Of Outstanding Share Options [Line Items]
Grant Date	August 31, 2017
Expiry date	Aug. 30, 2027
Exercise | $ / shares	$ 0.27
Share options	4,513,508	7,768,593	4,513,508
2017 Restricted Share Scheme and 2017 Option Plan | Exercise Price Range Three
Disclosure Of Rang Of Exercise Prices Of Outstanding Share Options [Line Items]
Grant Date	December 20, 2017
Expiry date	Dec. 19, 2027
Exercise | $ / shares	$ 2.32
Share options	5,551,752	7,902,280	5,551,752
2017 Restricted Share Scheme and 2017 Option Plan | Exercise Price Range Four
Disclosure Of Rang Of Exercise Prices Of Outstanding Share Options [Line Items]
Grant Date	April 16, 2018
Expiry date	Apr. 15, 2028
Exercise | $ / shares	$ 4.04
Share options	975,000	1,300,000	975,000
2017 Restricted Share Scheme and 2017 Option Plan | Exercise Price Range Five
Disclosure Of Rang Of Exercise Prices Of Outstanding Share Options [Line Items]
Grant Date	October 17, 2018
Expiry date	Oct. 16, 2028
Exercise | $ / shares	$ 7.14
Share options	5,716,500	6,016,500	5,716,500
2017 Restricted Share Scheme and 2017 Option Plan | Exercise Price Range Six
Disclosure Of Rang Of Exercise Prices Of Outstanding Share Options [Line Items]
Grant Date	June 14, 2019
Expiry date	Jun. 13, 2029
Exercise | $ / shares	$ 7.05
Share options	1,993,780		1,993,780
Share-based Compensation Plans | Tencent Holdings Limited
Disclosure Of Rang Of Exercise Prices Of Outstanding Share Options [Line Items]
Share options	65,100	75,100	65,100	85,335	85,660
Share-based Compensation Plans | Exercise Price Range One | Tencent Holdings Limited
Disclosure Of Rang Of Exercise Prices Of Outstanding Share Options [Line Items]
Grant Date	July 10, 2014
Expiry date	Jul. 9, 2021
Exercise | $ / shares			$ 124.30
Share-based Compensation Plans | Exercise Price Range Two | Tencent Holdings Limited
Disclosure Of Rang Of Exercise Prices Of Outstanding Share Options [Line Items]
Grant Date	July 6, 2016
Expiry date	Jul. 5, 2023
Exercise | $ / shares			$ 174.86
Share options	32,690	42,690	32,690
Share-based Compensation Plans | Exercise Price Range Three | Tencent Holdings Limited
Disclosure Of Rang Of Exercise Prices Of Outstanding Share Options [Line Items]
Grant Date	July 10, 2017
Expiry date	Jul. 9, 2024
Exercise | $ / shares			$ 272.36
Share options	32,410	32,410	32,410

Share Based Compensation - Sc_3

Share Based Compensation - Schedule of Movements in the number of RSUs and Awarded Shares (Details) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
2017 Restricted Share Scheme and 2017 Option Plan
Disclosure Of Share Based Compensation [Line Items]
Number of options outstanding beginning balance	13,724,100	8,141,664	7,172,472
Anti-dilution adjustments		719,968
Granted	19,567,514	5,335,010	1,234,514
Vested	(5,700,520)
Forfeited	(931,578)	(472,542)	(265,322)
Number of options outstanding ending balance	26,659,516	13,724,100	8,141,664
Expected to vest as at December 31	24,377,060	10,318,030	5,797,563
Share-based Compensation Plans | Tencent Holdings Limited
Disclosure Of Share Based Compensation [Line Items]
Number of options outstanding beginning balance	187,948	430,418	731,814
Granted			24,503
Forfeited	(9,037)	(4,718)	(9,013)
Vested and transferred	124,336	237,752	316,886
Number of options outstanding ending balance	54,575	187,948	430,418
Expected to vest as at December 31	48,977	166,321	361,943
Vested and transferred	(124,336)	(237,752)	(316,886)

Share Based Compensation - Summ

Share Based Compensation - Summary of Assumptions Used to Determine Fair value of Share Options (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
2017 Restricted Share Scheme and 2017 Option Plan
Disclosure Of Share Based Compensation [Line Items]
Risk free interest rate	2.08%
Expected dividend yield	0.00%	0.00%	0.00%
Expected volatility range	40.00%
Exercise multiples		$ 2.8
Contractual life	10 years	10 years	10 years
2017 Restricted Share Scheme and 2017 Option Plan | Bottom of range
Disclosure Of Share Based Compensation [Line Items]
Risk free interest rate		2.97%	2.10%
Expected volatility range		50.00%	55.00%
Exercise multiples	$ 2.2		$ 2.2
2017 Restricted Share Scheme and 2017 Option Plan | Top of range
Disclosure Of Share Based Compensation [Line Items]
Risk free interest rate		3.21%	2.50%
Expected volatility range		60.00%	60.00%
Exercise multiples	$ 2.8		$ 2.8
Share-based Compensation Plans | Tencent Holdings Limited
Disclosure Of Share Based Compensation [Line Items]
Risk free interest rate			1.39%
Expected dividend yield			0.33%
Expected volatility range			30.00%
Exercise multiples			$ 7
Contractual life			7 years

Other Payables and Other Liab_3

Other Payables and Other Liabilities - Summary of Other Payables and Other Liabilities (Details) - CNY (¥) ¥ in Millions	Dec. 31, 2019	Dec. 31, 2018
Included in non-current liabilities
Investment payables		¥ 169
Government grants	¥ 2	13
Deferred income	66
Contingent consideration, measured at fair value (note i)		32
Other non-current payables	68	214
Included in current liabilities
Dividend payable	12	12
Accrued expenses (note ii)	2,105	1,467
Advances from customers	83	106
Investment payables	611	389
Other tax liabilities	140	103
Present value of liability of puttable shares	539	494
Deferred income	23
Other deposits	77	71
Others	80	69
Contingent consideration, measured at fair value (note i)	112	31
Other payables and other liabilities	¥ 3,782	¥ 2,742

Other Payables and Other Liab_4

Other Payables and Other Liabilities - Summary of Other Payables and Other Liabilities (Parenthetical) (Details) - Music Content Company ¥ in Millions	Oct. 31, 2018CNY (¥)
Other Payables And Other Liabilities [Line Items]
Maximum variable consideration	¥ 400
Top of range
Other Payables And Other Liabilities [Line Items]
Maximum variable consideration	¥ 400

Deferred Revenue - Summary of C

Deferred Revenue - Summary of Contract Liabilities (Details) - CNY (¥) ¥ in Millions	Dec. 31, 2019	Dec. 31, 2018
Contract Liabilities [Abstract]
Non-current	¥ 67	¥ 27
Current	1,694	1,431
Contract liabilities	¥ 1,761	¥ 1,458

Deferred Revenue - Additional I

Deferred Revenue - Additional Information (Details) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Contract Liabilities [Line Items]
Explanation of when entity expects to recognise transaction price allocated to performance obligations	one year or less
Carried Forward Contract Liabilities
Disclosure Of Contract Liabilities [Line Items]
Revenue recognized	¥ 1,431	¥ 978	¥ 372

Acquisition of Subsidiaries A_2

Acquisition of Subsidiaries Accounted for As Business Combination Under Common Control - Additional Information (Details) ¥ in Millions, $ in Millions	Sep. 01, 2018CNY (¥)shares	Sep. 01, 2018USD ($)shares
Disclosure Of Business Combinations [Line Items]
Cash consideration for disposal	¥ 1,027	$ 151
Number of share options granted to employee to replace outstanding share options | shares	460,724	460,724
Associates | UEC
Disclosure Of Business Combinations [Line Items]
Number of shares held by Associate as consideration | shares	12,781,204
Cash and cash equivalents acquired	¥ 397
Accounts receivable acquired	39
Accounts payable acquired	16
Other payables and accruals acquired	34
Other net assets acquired	20
Non-controlling interests acquired	¥ 22
Associates | Other Shareholders
Disclosure Of Business Combinations [Line Items]
Number of shares held by Associate as consideration | shares	10,302,804

Business Combination - Addition

Business Combination - Additional Information (Details) - Music Content Company ¥ in Millions	1 Months Ended
	Oct. 31, 2018CNY (¥)
Disclosure Of Business Combinations [Line Items]
Maximum variable consideration	¥ 400
Variable consideration, fair value	¥ 63
Name of acquiree	music content production company

Business Combination - Summary

Business Combination - Summary of Amount of Identified Assets Acquired and Liabilities Assumed (Details) - CNY (¥) ¥ in Millions	Oct. 31, 2018	Dec. 31, 2016
Recognized amounts of identifiable assets acquired and liabilities assumed:
Goodwill		¥ 16,000
Music Content Company
Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash and cash equivalents	¥ 68
Accounts and other receivables	101
Intangible assets acquired in business combinations	297
Prepayments, deposits and other assets	162
Deferred revenue	(18)
Other payables and accruals	(57)
Deferred tax liabilities	(105)
Goodwill	798
Identifiable assets acquired (liabilities assumed)	¥ 1,246

Cash Flow Information - Summary

Cash Flow Information - Summary of Cash Generated from Operations (Details) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash Flows From Used In Operating Activities [Abstract]
Profit before income tax expense	¥ 4,540	¥ 2,003	¥ 1,597
Adjustments for:
Depreciation and amortization	583	369	379
Impairment provision for investments in associates (Note 15)	43	2	2
Loss allowance for expected credit losses (Note 18)	18	3	6
Non-cash employee benefits expense – share based payments (Note 8)	519	487	362
Non-cash share-based payments arising from issues of ordinary shares to music label partners(Note 21(iv))		1,519
Fair value losses on investments	37	30
Net (gains)/losses in relation to equity investments	(1)	20	(72)
Share of (profit)/loss of associates and joint ventures (Note 15)	18	1	(4)
Interest income (Note 6)	(615)	(282)	(93)
Fair value change on puttable shares	37	35
Interest expense	31
Net exchange differences	(4)	31	(18)
Increase in accounts receivable	(733)	(182)	(447)
Increase in inventories	9	(4)	(16)
Decrease in other operating assets	(175)	(789)	(137)
Increase in accounts payables	717	780	4
Increase in other operating liabilities	1,164	1,581	1,051
Cash generated from operations	¥ 6,188	¥ 5,604	¥ 2,614

Cash Flow Information - Summa_2

Cash Flow Information - Summary of Non-cash Investing and Financing Activities (Details) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Statement Of Non Cash Investing And Financing Activities [Abstract]
Issuance of ordinary shares to music label partners	¥ 1,519
Issuance of ordinary shares for equity investments	¥ 1,027	¥ 7,547
Distribution to Tencent		(3,774)
Other payables for business combinations		277
Issuing restricted shares for business combinations		149
Settlement of dividend by issuance of shares		58
Other payables for acquisition of investments in joint ventures		¥ 46

Financial Instruments by Cate_3

Financial Instruments by Category - Summary of Financial Instruments by Category (Details) - IFRS9 - CNY (¥) ¥ in Millions	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Financial Instruments [Line Items]
Financial assets	¥ 30,059	¥ 22,548
Other investments	255	256
Financial assets at fair value through other comprehensive income	4,461	3,331
Financial liabilities	4,967	3,669
Accounts Payable
Disclosure Of Financial Instruments [Line Items]
Financial liabilities	2,559	1,830
Other Payables and Other Liabilities
Disclosure Of Financial Instruments [Line Items]
Financial liabilities	2,261	1,839
Lease Liabilities
Disclosure Of Financial Instruments [Line Items]
Financial liabilities	147
Trade Receivables
Disclosure Of Financial Instruments [Line Items]
Financial assets	2,198	1,483
Other Receivables
Disclosure Of Financial Instruments [Line Items]
Financial assets	213	80
Short-term Investments
Disclosure Of Financial Instruments [Line Items]
Financial assets	6	42
Cash And Cash Equivalent
Disclosure Of Financial Instruments [Line Items]
Financial assets	15,426	17,356
Term Deposits
Disclosure Of Financial Instruments [Line Items]
Financial assets	7,500
Financial Assets at Amortized Cost
Disclosure Of Financial Instruments [Line Items]
Financial assets	25,337	18,919
Financial Assets at Amortized Cost | Trade Receivables
Disclosure Of Financial Instruments [Line Items]
Financial assets	2,198	1,483
Financial Assets at Amortized Cost | Other Receivables
Disclosure Of Financial Instruments [Line Items]
Financial assets	213	80
Financial Assets at Amortized Cost | Cash And Cash Equivalent
Disclosure Of Financial Instruments [Line Items]
Financial assets	15,426	17,356
Financial Assets at Amortized Cost | Term Deposits
Disclosure Of Financial Instruments [Line Items]
Financial assets	7,500
Financial Assets at Fair Value Through Profit and Loss
Disclosure Of Financial Instruments [Line Items]
Financial assets	261	298
Other investments	255	256
Financial Assets at Fair Value Through Profit and Loss | Short-term Investments
Disclosure Of Financial Instruments [Line Items]
Financial assets	6	42
Financial Assets at Fair Value Through Other Comprehensive Income
Disclosure Of Financial Instruments [Line Items]
Financial assets	4,461	3,331
Financial assets at fair value through other comprehensive income	¥ 4,461	¥ 3,331

Financial Instruments by Cate_4

Financial Instruments by Category - Additional Information (Details) - CNY (¥) ¥ in Millions	Dec. 31, 2019	Dec. 31, 2018
Other Payables and Other Liabilities
Disclosure Of Financial Instruments [Line Items]
Financial liabilities measured at fair value comprised contingent consideration	¥ 112	¥ 63

Commitments - Summary of Future

Commitments - Summary of Future Minimum Commitments for Non Cancellable Operating Commitments (Details) - CNY (¥) ¥ in Millions	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Disclosure Of Future Minimum Commitments For Non Cancellable Operating Lease [Line Items]
Future minimum commitments for non-cancellable operating commitment	¥ 235	¥ 305	¥ 305
Not later than one year
Disclosure Of Future Minimum Commitments For Non Cancellable Operating Lease [Line Items]
Future minimum commitments for non-cancellable operating commitment	233		212
Later than one year and not later than five years
Disclosure Of Future Minimum Commitments For Non Cancellable Operating Lease [Line Items]
Future minimum commitments for non-cancellable operating commitment	¥ 2		¥ 93

Commitments - Summary of Minimu

Commitments - Summary of Minimum Royalty Payments Under Licensing Agreement (Details) - CNY (¥) ¥ in Millions	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Minimum Royalty Payments [Line Items]
Minimum royalty payments under licensing agreement	¥ 7,217	¥ 5,885
Not later than one year
Disclosure Of Minimum Royalty Payments [Line Items]
Minimum royalty payments under licensing agreement	4,513	3,599
Later than one year and not later than five years
Disclosure Of Minimum Royalty Payments [Line Items]
Minimum royalty payments under licensing agreement	¥ 2,704	2,284
More than five years [Member]
Disclosure Of Minimum Royalty Payments [Line Items]
Minimum royalty payments under licensing agreement		¥ 2

Commitments - Additional Inform

Commitments - Additional Information (Details) ¥ in Millions, € in Billions	12 Months Ended
	Dec. 31, 2019CNY (¥)	Dec. 31, 2019EUR (€)	Dec. 31, 2018CNY (¥)	Dec. 31, 2017CNY (¥)
Disclosure of investment Commitments [Line Items]
Investment commitments	¥ 198		¥ 94
Investments accounted for using equity method	¥ 489		¥ 236	¥ 378
Percentage of option to purchase an additional equity stake	10.00%
Universal Music Group
Disclosure of investment Commitments [Line Items]
Proposed percentage of equity interests to be acquired	10.00%	10.00%
Investments accounted for using equity method | €		€ 30
Consortium
Disclosure of investment Commitments [Line Items]
Proposed percentage of equity interests to be acquired	10.00%	10.00%

Related Party Transactions - Su

Related Party Transactions - Summary of Major Related Parties and Relationships with the Group (Details)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Transactions Between Related Parties [Line Items]
Name of related parties	Relationship with the Group
TencentGroup [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Name of related parties	The Company’s principal owner

Related Party Transactions - _2

Related Party Transactions - Summary of Significant Related Party Transaction (Details) - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Transactions Between Related Parties [Line Items]
Operation expenses recharged by Tencent Group	¥ 4,744	¥ 3,972	¥ 2,434
Promotion and advertising expenses	1,823	1,511	660
TencentGroup [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Operation expenses recharged by Tencent Group	752	589	493
Promotion and advertising expenses	231	207	187
TencentGroup [Member] | Online Music Services
Disclosure Of Transactions Between Related Parties [Line Items]
Online music services to Tencent Group (note)	355	51	33
TencentGroup [Member] | Online Music Services to Company Associates and Associates of Tencent Group [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Online music services to Tencent Group (note)	40	18
TencentGroup [Member] | Social Entertainment Services and Others to The Company’s Associates and Associates of Tencent Group [Member]
Disclosure Of Transactions Between Related Parties [Line Items]
Online music services to Tencent Group (note)	21	63	20
Associates
Disclosure Of Transactions Between Related Parties [Line Items]
Content royalties to Tencent Group, the Company’s associates and associates of Tencent Group	132	88	¥ 45
Other costs to the Company's associates and associates of Tencent Group	¥ 25	¥ 14

Related Party Transactions - _3

Related Party Transactions - Summary of Balances with Related Parties (Details) - CNY (¥) ¥ in Millions	Dec. 31, 2019	Dec. 31, 2018
TencentGroup [Member]
Disclosure Of Balances With Related Parties [Line Items]
Tencent Group and associates	¥ 1,653	¥ 971
Tencent Group and associates	50	28
Tencent Group and associates	215	529
Tencent Group and associates	382	135
The Company's Associates and Associates of Tencent Group [Member]
Disclosure Of Balances With Related Parties [Line Items]
Tencent Group and associates	49	39
Tencent Group and associates	23	16
Tencent Group and associates	15	¥ 1
Tencent Group and associates	¥ 19

Related Party Transactions - _4

Related Party Transactions - Summary of Key Management Personnel Compensation (Details) - Key Management Personnel of Entity or Parent - CNY (¥) ¥ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Transactions Between Related Parties [Line Items]
Short-term employee benefits	¥ 65	¥ 64	¥ 46
Share-based compensation	233	223	107
Key management personnel compensation	¥ 298	¥ 287	¥ 153

Contingent Liabilities - Additi

Contingent Liabilities - Additional Information (Details) ¥ in Millions	Dec. 31, 2019CNY (¥)
Disclosure Of Contingent Liabilities In Business Combination [Abstract]
Contingent liabilities amount of damages sought	¥ 21

Events Occurring after the Re_2

Events Occurring after the Reporting Period - Additional Information (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended
	Mar. 25, 2020	Mar. 25, 2020
Co-operation Agreement Transactions | China Literature
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Strategic partnership period		5 years
Repurchase of Shares Transactions | American Depositary Shares
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Consideration for repurchase of shares	$ 16