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TAXATION - Tax Reconciliation (Details) - HKD ($) $ in Thousands | 6 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | ---
Jun. 30, 2022 | Jun. 30, 2021 | Sep. 30, 2022 | Sep. 30, 2021 | Dec. 31, 2021
TAXATION |  |  |  |  |
Income before income tax | $ 1,366,121 | $ 1,902,687 | $ 2,229,064 | $ 2,612,670 |
Tax expenses at Hong Kong profit tax rate of 16.5% | 225,245 | 313,943 | 367,631 | 431,091 |
Changes of valuation allowance | 1,300 | 51,486 | (31,771) | 91,776 |
Tax effect of permanence differences | 20,365 | 5,948 | 36,881 | 9,908 |
Effect of income tax jurisdictions other than Hong Kong | 921 | (6,282) | 27,665 | (14,548) |
Super deduction of research and development expenses | (31,895) | (21,597) | (61,940) | (37,407) |
Final settlement differences | (2,418) |  | (3,614) |  |
Income not subject to tax | (70,320) | (137,001) | (87,280) | (179,552) |
Income tax expenses | $ 143,198 | $ 206,497 | $ 247,572 | $ 301,268 |
Hong Kong |  |  |  |  |
TAXATION |  |  |  |  |
Hong Kong profit tax rate (as a percent) |  |  | 16.50% | 16.50% | 16.50%

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