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OTHER ASSETS | 6 Months Ended | 9 Months Ended
--- | --- | ---
Jun. 30, 2022 | Sep. 30, 2022
OTHER ASSETS |  |
OTHER ASSETS | 7. 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
​ (a)Property and equipment, net, consisted of the following: ​
​ | ​ | ​ | ​ | ​
​ |  | 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
​ ​ Depreciation expenses on property and equipment which are included in research and development expenses, selling and marketing expenses and general and administrative expenses in the consolidated statements of comprehensive income for the six months ended June 30, 2021 and 2022 were HK$14,459 thousand and HK$25,213 thousand, respectively. ​ 7. OTHER ASSETS (Continued) (b)Intangible assets, net, consisted of the following: ​
​ | ​ | ​ | ​ | ​
​ |  | As of December 31, |  | As of June 30,
​ |  | 2021 |  | 2022
​ | ​ | (HK$ 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
​ Amortization expenses on intangible assets which are included in research and development expenses, selling and marketing expenses and general and administrative expenses in the consolidated statements of comprehensive income for the six months ended June 30, 2021 and 2022 were HK$909 thousand and HK$2,324 thousand, respectively. | 7. OTHER ASSETS ​
​ | ​ | ​ | ​ | ​
​ |  | As of December 31, |  | As of September 30,
​ | ​ | 2021 | ​ | 2022
​ | ​ | (HK$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
​ (a)Property and equipment, net, consisted of the following: ​
​ | ​ | ​ | ​ | ​
​ | ​ | 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
​ 7. OTHER ASSETS (Continued) Depreciation expenses on property and equipment which are included in research and development expenses, selling and marketing expenses and general and administrative expenses in the consolidated statements of comprehensive income for the nine months ended September 30, 2021 and 2022 were HK$23,239 thousand and HK$36,926 thousand, respectively. ​ (b)Intangible assets, net, consisted of the following: ​
​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31, | ​ | As of September 30,
​ |  | 2021 |  | 2022
​ | ​ | (HK$ 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
​ Amortization expenses on intangible assets which are included in research and development expenses, selling and marketing expenses and general and administrative expenses in the consolidated statements of comprehensive income for the nine months ended September 30, 2021 and 2022 were HK$1,491 thousand and HK$4,120 thousand, respectively.

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