| 32 | ACCRUED EXPENSES AND OTHER PAYABLES |
| As of | As of | |||||||
| December 31, 2017 |
December 31, 2016 |
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| Million | Million | |||||||
|
Receipts-in-advance |
73,583 | 75,819 | ||||||
|
Other payables |
26,643 | 24,523 | ||||||
|
Accrued salaries, wages, labor service expenses and other benefits |
6,535 | 6,241 | ||||||
|
Accrued expenses |
84,105 | 74,367 | ||||||
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| 190,866 | 180,950 | |||||||
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