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ACCRUED EXPENSES AND OTHER LIABILITIES | 12 Months Ended
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Dec. 31, 2025
ACCRUED EXPENSES AND OTHER LIABILITIES |
ACCRUED EXPENSES AND OTHER LIABILITIES | 10.ACCRUED EXPENSES AND OTHER LIABILITIES ​
​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31,
​ | ​ ​ ​ | 2024 | ​ ​ ​ | 2025
​ | ​ | (HK$ in thousands)
Current: | ​ | ​ | ​ | ​
Accrued payroll and welfare expenses |  | 1,292,026 | ​ | 1,818,166
Tax payables | ​ | 644,131 | ​ | 1,478,187
Temporary payables in relation to fund distribution services |  | 119,033 | ​ | 300,324
Stamp duty, trading levy and trading fee payables | ​ | 128,027 | ​ | 266,254
Accrued advertising and promotion fee |  | 173,068 | ​ | 242,864
Payables to corporate clients in relation to Employee Stock Ownership Plan(“ESOP”) management services (1) | ​ | 259,287 | ​ | 154,469
Accrued processing and servicing costs | ​ | 72,185 | ​ | 121,960
Dividend payable | ​ | 2,151,038 | ​ | —
Others | ​ | 98,010 | ​ | 144,905
Total | ​ | 4,936,805 | ​ | 4,527,129
Non-current: | ​ | ​ | ​ | ​
Deferred tax liabilities (Note 23) |  | 4,882 | ​ | 20,856
Others |  | 3,179 | ​ | 1,050
Total |  | 8,061 | ​ | 21,906
(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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