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ACCRUED EXPENSES AND OTHER LIABILITIES | 6 Months Ended | 9 Months Ended
--- | --- | ---
Jun. 30, 2022 | Sep. 30, 2022
ACCRUED EXPENSES AND OTHER LIABILITIES |  |
ACCRUED EXPENSES AND OTHER LIABILITIES | 10. ACCRUED EXPENSES AND OTHER LIABILITIES ​
​ | ​ | ​ | ​ | ​
​ |  | As of December 31, | ​ | As of June 30,
​ |  | 2021 |  | 2022
​ | ​ | (HK$ in thousands)
Current: | ​ | ​ | ​ | ​
Payables to corporate clients in relation to ESOP management services (1) | ​ | 870,283 |  | 508,375
Accrued payroll and welfare expenses | ​ | 531,409 |  | 597,834
Tax payables | ​ | 494,744 | ​ | 403,700
Accrued advertising and promotion fee | ​ | 152,305 | ​ | 92,278
Temporary payables in relation to fund distribution services | ​ | 48,240 | ​ | 47,111
Accrued professional fee | ​ | 22,066 |  | 40,209
Stamp duty, trading levy and trading fee payables | ​ | 19,447 | ​ | 45,058
Accrued market information and data fee | ​ | 12,832 | ​ | 7,765
Contract liabilities - current | ​ | 3,058 | ​ | 1,714
Refund from depositary bank - current | ​ | 2,773 | ​ | 2,790
Others | ​ | 19,056 | ​ | 60,252
Total | ​ | 2,176,213 | ​ | 1,807,086
Non-current: | ​ | ​ | ​ | ​
Contract liabilities - non-current | ​ | 5,910 | ​ | 5,429
Refund from depositary bank - non-current | ​ | 4,389 |  | 3,022
Deferred tax liabilities (Note 23) | ​ | 636 |  | 7,643
Total | ​ | 10,935 |  | 16,094
(1) | Payables to corporate clients in relation to ESOP management services mainly consist of exercise payment of share options and related withholding tax.These payables are usually expected to be settled within one year.
| 10. ACCRUED EXPENSES AND OTHER LIABILITIES ​
​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31 | ​ | As of September 30,
​ |  | 2021 |  | 2022
​ | ​ | (HK$ in thousands)
Current: | ​ | ​ | ​ | ​
Accrued payroll and welfare expenses |  | 531,409 |  | 692,817
Tax payables |  | 494,744 |  | 423,669
Payables to corporate clients in relation to ESOP management services (1) | ​ | 870,283 | ​ | 265,647
Accrued advertising and promotion fee | ​ | 152,305 | ​ | 120,409
Temporary payables in relation to fund distribution services | ​ | 48,240 | ​ | 68,003
Stamp duty, trading levy and trading fee payables |  | 19,447 |  | 31,625
Accrued professional fee | ​ | 22,066 | ​ | 16,540
Accrued market information and data fee | ​ | 12,832 | ​ | 6,457
Refund from depositary bank - current | ​ | 2,773 | ​ | 2,791
Contract liabilities – current | ​ | 3,058 | ​ | 1,323
Others | ​ | 19,056 | ​ | 54,541
Total | ​ | 2,176,213 | ​ | 1,683,822
Non-current: | ​ | ​ | ​ | ​
Contract liabilities - non-current | ​ | 5,910 | ​ | 4,955
Refund from depositary bank - non-current |  | 4,389 |  | 2,325
Deferred tax liabilities (Note 23) |  | 636 |  | 13,446
Total |  | 10,935 |  | 20,726
(1) | Payables to corporate clients in relation to ESOP management services mainly consist of exercise payment of share options and related withholding tax.These payables are usually expected to be settled within one year.

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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