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OTHER ASSETS - Intangible assets, net (Details) - HKD ($) $ in Thousands | 6 Months Ended | 9 Months Ended | 12 Months Ended |
--- | --- | --- | --- | ---
Jun. 30, 2022 | Sep. 30, 2022 | Sep. 30, 2021 | Dec. 31, 2019 | Dec. 31, 2021
OTHER ASSETS |  |  |  |  |
Total of gross carrying amount | $ 60,932 | $ 60,824 |  |  | $ 23,495
Total of accumulated amortization | (8,127) | (9,703) |  |  | (6,277)
Intangible assets, net | 52,805 | 51,121 |  |  | 17,218
Amortization expense on intangible assets | 2,324 | 4,120 | $ 1,491 | $ 909 |
Computer software |  |  |  |  |
OTHER ASSETS |  |  |  |  |
Total of gross carrying amount | 21,381 | 23,247 |  |  | 15,596
Total of accumulated amortization | (6,442) | (7,263) |  |  | (5,172)
License |  |  |  |  |
OTHER ASSETS |  |  |  |  |
Total of gross carrying amount | 29,060 | 27,602 |  |  | 4,261
Total of accumulated amortization | (209) | (793) |  |  |
Others |  |  |  |  |
OTHER ASSETS |  |  |  |  |
Total of gross carrying amount | 10,491 | 9,975 |  |  | 3,638
Total of accumulated amortization | $ (1,476) | $ (1,647) |  |  | $ (1,105)

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- Definition The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 45 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274 + Details
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