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v3.22.4

OTHER ASSETS (Tables) | 6 Months Ended | 9 Months Ended
--- | --- | ---
Jun. 30, 2022 | Sep. 30, 2022
OTHER ASSETS |  |
Schedule of other assets | ​
​ | ​ | ​ | ​ | ​
​ |  | As of December 31, | ​ | As of June 30,
​ |  | 2021 |  | 2022
​ | ​ | (HK$ in thousands)
Current: | ​ | ​ | ​ | ​
Staff advances | ​ | 26,527 | ​ | 17,854
Deposit | ​ | 23,032 | ​ | 40,523
Others | ​ | 32,035 | ​ | 50,363
Total | ​ | 81,594 | ​ | 108,740
Non-current: | ​ | ​ | ​ | ​
Refundable deposit | ​ | 337,513 | ​ | 779,453
Property and equipment, net (Note a) | ​ | 175,757 | ​ | 160,107
Deferred tax assets (Note 23) | ​ | 38,317 | ​ | 36,486
Intangible assets, net (Note b) | ​ | 17,218 | ​ | 52,805
Others | ​ | — | ​ | 31,283
Total | ​ | 568,805 | ​ | 1,060,134
| ​
​ | ​ | ​ | ​ | ​
​ |  | As of December 31, |  | As of September 30,
​ | ​ | 2021 | ​ | 2022
​ | ​ | (HK$in thousands)
Current: |  |  |  |
Staff advances |  | 26,527 |  | 16,255
Deposit |  | 23,032 |  | 39,601
Others |  | 32,035 |  | 54,297
Total |  | 81,594 |  | 110,153
Non-current: |  |  |  |
Refundable deposit |  | 337,513 |  | 691,509
Property and equipment, net (Note a) |  | 175,757 |  | 149,448
Intangible assets, net (Note b) |  | 17,218 |  | 51,121
Deferred tax assets (Note 23) |  | 38,317 |  | 51,062
Total |  | 568,805 |  | 943,140
Schedule of property and equipment | ​
​ | ​ | ​ | ​ | ​
​ |  | As of December 31, | ​ | As of June 30,
​ |  | 2021 |  | 2022
​ | ​ | (HK$ in thousands)
Gross carrying amount | ​ | ​ | ​ | ​
Computers and equipment | ​ | 109,989 | ​ | 106,806
Furniture and fixtures | ​ | 64,507 | ​ | 70,504
Office equipment | ​ | 64,822 | ​ | 65,639
Office building | ​ | 28,239 | ​ | 30,982
Vehicle | ​ | 635 | ​ | 639
Total of gross carrying amount | ​ | 268,192 | ​ | 274,570
Less: accumulated depreciation | ​ | ​ | ​ | ​
Computers and equipment | ​ | (29,852) | ​ | (38,700)
Furniture and fixtures | ​ | (23,828) | ​ | (31,314)
Office equipment | ​ | (35,860) | ​ | (41,101)
Office building | ​ | (2,291) | ​ | (2,740)
Vehicle | ​ | (604) | ​ | (608)
Total of accumulated depreciation | ​ | (92,435) | ​ | (114,463)
Property and equipment, net | ​ | 175,757 | ​ | 160,107
| ​
​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31, | ​ | As of September 30,
​ |  | 2021 |  | 2022
​ | ​ | (HK$ in thousands)
Gross carrying amount | ​ | ​ | ​ | ​
Computers and equipment |  | 109,989 |  | 103,709
Furniture and fixtures |  | 64,507 |  | 68,890
Office equipment |  | 64,822 |  | 64,168
Office building | ​ | 28,239 | ​ | 33,233
Vehicle |  | 635 |  | 640
Total of gross carrying amount |  | 268,192 |  | 270,640
Less: accumulated depreciation |  | ​ |  | ​
Computers and equipment |  | (29,852) |  | (41,898)
Furniture and fixtures |  | (23,828) |  | (33,502)
Office equipment |  | (35,860) |  | (42,218)
Office building | ​ | (2,291) | ​ | (2,966)
Vehicle | ​ | (604) | ​ | (608)
Total of accumulated depreciation |  | (92,435) |  | (121,192)
Property and equipment, net |  | 175,757 |  | 149,448
Schedule of Intangible assets | ​
​ | ​ | ​ | ​ | ​
​ |  | As of December 31, |  | As of June 30,
​ |  | 2021 |  | 2022
​ | ​ | (HK$ in thousands)
Gross carrying amount | ​ | ​ | ​ | ​
Computer software | ​ | 15,596 | ​ | 21,381
License | ​ | 4,261 | ​ | 29,060
Others | ​ | 3,638 | ​ | 10,491
Total of gross carrying amount | ​ | 23,495 | ​ | 60,932
Less: accumulated amortization | ​ | ​ | ​ | ​
Computer software | ​ | (5,172) | ​ | (6,442)
License | ​ | — | ​ | (209)
Others | ​ | (1,105) | ​ | (1,476)
Total of accumulated amortization | ​ | (6,277) | ​ | (8,127)
Intangible assets, net | ​ | 17,218 | ​ | 52,805
| ​
​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31, | ​ | As of September 30,
​ |  | 2021 |  | 2022
​ | ​ | (HK$ in thousands)
Gross carrying amount | ​ | ​ | ​ | ​
Computer software |  | 15,596 |  | 23,247
License | ​ | 4,261 | ​ | 27,602
Others |  | 3,638 |  | 9,975
Total of gross carrying amount |  | 23,495 |  | 60,824
Less: accumulated amortization |  | ​ |  | ​
Computer software |  | (5,172) |  | (7,263)
License |  | — |  | (793)
Others |  | (1,105) |  | (1,647)
Total of accumulated amortization |  | (6,277) |  | (9,703)
Intangible assets, net |  | 17,218 |  | 51,121

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