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ACCRUED EXPENSES AND OTHER LIABILITIES (Details) - HKD ($) $ in Thousands | Sep. 30, 2022 | Jun. 30, 2022 | Dec. 31, 2021
--- | --- | --- | ---
Current: |  |  |
Accrued payroll and welfare expenses | $ 692,817 | $ 597,834 | $ 531,409
Tax payables | 423,669 | 403,700 | 494,744
Payables to corporate clients in relation to ESOP management services | 265,647 | 508,375 | 870,283
Accrued advertising and promotion fee | 120,409 | 92,278 | 152,305
Temporary payables in relation to fund distribution services | 68,003 | 47,111 | 48,240
Stamp duty, trading levy and trading fee payables | 31,625 | 45,058 | 19,447
Accrued professional fee | 16,540 | 40,209 | 22,066
Accrued market information and data fee | 6,457 | 7,765 | 12,832
Refund from depositary bank - current | 2,791 | 2,790 | 2,773
Contract liabilities - current | 1,323 | 1,714 | 3,058
Others | 54,541 | 60,252 | 19,056
Total | 1,683,822 | 1,807,086 | 2,176,213
Non-current: |  |  |
Contract liabilities - non-current | 4,955 | 5,429 | 5,910
Refund from depositary bank - non-current | 2,325 | 3,022 | 4,389
Deferred tax liabilities | 13,446 | 7,643 | 636
Total | $ 20,726 | $ 16,094 | $ 10,935

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