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FINANCIAL ASSETS AND FINANCIAL LIABILITIES (Tables) | 6 Months Ended | 9 Months Ended
--- | --- | ---
Jun. 30, 2022 | Sep. 30, 2022
FINANCIAL ASSETS AND FINANCIAL LIABILITIES |  |
Schedule of financial assets and liabilities measured at fair value | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Financial Assets At Fair Value as of
​ | ​ | December 31, 2021
​ |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
​ | ​ | (HK$ in thousands)
Short-term investments | ​ | 1,169,741 | ​ | — | ​ | — | ​ | 1,169,741
Other financial assets (1) | ​ | — | ​ | 598 | ​ | — | ​ | 598
Total financial assets, measured at fair value |  | 1,169,741 | ​ | 598 |  | — |  | 1,170,339
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Financial Assets and Liabilities At Fair Value as of
​ | ​ | June 30, 2022
​ | ​ | Level 1 | ​ | Level 2 | ​ | Level 3 | ​ | Total
​ | ​ | (HK$in thousands)
​ |  | ​ |  | ​ |  | ​ |  | ​
Short-term investments |  | 17,501 |  | — |  | — |  | 17,501
Total financial assets, measured at fair value |  | 17,501 |  | — |  | — |  | 17,501
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other financial liabilities (1) |  | 6,134 |  | 7,460 |  | — |  | 13,594
Total financial liabilities, measured at fair value |  | 6,134 |  | 7,460 |  | — |  | 13,594
(1) | The Group enters into currency futures contracts to manage currency exposure associated with anticipated receipts and disbursements occurring in a currency other than the functional currency of the entity. The currency futures contracts are valued using broadly distributed bank and broker prices, and are classified as Level 2 of the fair value hierarchy since inputs to their valuation can be generally corroborated by market data. As of December 31, 2021 and June 30, 2022, the currency futures are included in other current assets or other current liabilities.
| ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Financial Assets At Fair Value as of
​ | ​ | December 31, 2021
​ |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
​ | ​ | (HK$ in thousands)
Short-term investments | ​ | 1,169,741 | ​ | — | ​ | — | ​ | 1,169,741
Other financial assets (1) | ​ | — | ​ | 598 | ​ | — | ​ | 598
Total financial assets, measured at fair value |  | 1,169,741 | ​ | 598 |  | — |  | 1,170,339
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Financial Assets and Liabilities At Fair Value as of
​ | ​ | September 30, 2022
​ |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
​ | ​ | (HK$ in thousands)
Short-term investments | ​ | 13,373 | ​ | — | ​ | — | ​ | 13,373
Total financial assets, measured at fair value | ​ | 13,373 | ​ | — | ​ | — | ​ | 13,373
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other financial liabilities (1) | ​ | 2,125 | ​ | 8,989 | ​ | — | ​ | 11,114
Total financial liabilities, measured at fair value |  | 2,125 |  | 8,989 |  | — |  | 11,114
(1) | The Group enters into currency futures contracts to manage currency exposure associated with anticipated receipts and disbursements occurring in a currency other than the functional currency of the entity. The currency futures contracts are valued using broadly distributed bank and broker prices, and are classified as Level 2 of the fair value hierarchy since inputs to their valuation can be generally corroborated by market data. As of December 31, 2021 and September 30, 2022, the currency futures are included in other current assets or other current liabilities.
Schedule of amounts of financial instruments that are not offset in the consolidated balance sheets, but could be netted against cash or financial instruments with specific counterparties under master netting agreements | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Effects of offsetting on the balance sheet |  | Related amounts not offset
​ | ​ | ​ | ​ | Gross | ​ | ​ | ​ | Amounts | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | amounts | ​ | Net amounts | ​ | subject to | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | set off in the | ​ | presented in | ​ | master | ​ | Financial | ​ | ​
​ | ​ | Gross | ​ | balance | ​ | the balance | ​ | netting | ​ | instrument | ​ | Net
As of December 31, 2021 |  | amount |  | sheet |  | sheet |  | arrangements |  | collateral |  | amount
​ | ​ | HK$in thousands
Financial Assets | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |
Amounts due from clearing organizations |  | 7,596,090 |  | (5,634,969) |  | 1,961,121 |  | — |  | — |  | 1,961,121
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
Amounts due to clearing organizations |  | 6,028,751 |  | (5,634,969) |  | 393,782 |  | — |  | — |  | 393,782
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Effects of offsetting on the balance sheet |  | Related amounts not offset
​ | ​ | ​ | ​ | Gross | ​ | Net | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | amounts | ​ | amounts | ​ | Amounts | ​ | ​ | ​ | ​
​ |  | ​ |  | set off in |  | presented |  | subject to |  | ​ |  | ​
​ | ​ | ​ | ​ | the | ​ | in | ​ | master | ​ | Financial | ​ | ​
​ | ​ | Gross | ​ | balance | ​ | the balance | ​ | netting | ​ | instrument | ​ | Net
As of June 30, 2022 | ​ | amount | ​ | sheet | ​ | sheet | ​ | arrangements | ​ | collateral | ​ | amount
​ | ​ | HK$ in thousands
Financial Assets | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |
Amounts due from clearing organizations | ​ | 10,857,308 | ​ | (8,941,436) | ​ | 1,915,872 | ​ | — | ​ | — | ​ | 1,915,872
Financial liabilities | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |
Amounts due to clearing organizations | ​ | 10,301,182 | ​ | (8,941,436) | ​ | 1,359,746 | ​ | — | ​ | — | ​ | 1,359,746
| ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Effects of offsetting on the balance sheet |  | Related amounts not offset
​ | ​ | ​ | ​ | Gross | ​ | ​ | ​ | Amounts | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | amounts | ​ | Net amounts | ​ | subject to | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | set off in the | ​ | presented in | ​ | master | ​ | Financial | ​ | ​
​ | ​ | Gross | ​ | balance | ​ | the balance | ​ | netting | ​ | instrument | ​ | Net
As of December 31, 2021 |  | amount |  | sheet |  | sheet |  | arrangements |  | collateral |  | amount
​ | ​ | HK$in thousands
Financial Assets | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |
Amounts due from clearing organizations |  | 7,596,090 |  | (5,634,969) |  | 1,961,121 |  | — |  | — |  | 1,961,121
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
Amounts due to clearing organizations |  | 6,028,751 |  | (5,634,969) |  | 393,782 |  | — |  | — |  | 393,782
​ Financial Assets and Liabilities Measured at Fair Value
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Effects of offsetting on the balance sheet |  | Related amounts not offset
​ |  | ​ |  | Gross |  | ​ |  | Amounts |  | ​ |  | ​
​ | ​ | ​ | ​ | amounts | ​ | Net amounts | ​ | subject to | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | set off in the | ​ | presented in | ​ | master | ​ | Financial | ​ | ​
​ | ​ | Gross | ​ | balance | ​ | the balance | ​ | netting | ​ | instrument | ​ | Net
As of September 30, 2022 | ​ | amount | ​ | sheet | ​ | sheet | ​ | arrangements | ​ | collateral | ​ | amount
​ | ​ | HK$ in thousands
Financial Assets | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |
Amounts due from clearing organizations | ​ | 5,741,976 | ​ | (4,140,950) | ​ | 1,601,026 | ​ | — | ​ | — | ​ | 1,601,026
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financial liabilities | ​ | ​ | ​ | ​ | ​ | ​ | ​ |  | ​ | ​ | ​ | ​
Amounts due to clearing organizations | ​ | 6,191,263 | ​ | (4,140,950) | ​ | 2,050,313 | ​ | — | ​ | — | ​ | 2,050,313

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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 + Details
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