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FINANCIAL ASSETS AND FINANCIAL LIABILITIES (Tables) | 12 Months Ended
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Dec. 31, 2025
FINANCIAL ASSETS AND FINANCIAL LIABILITIES |
Schedule of financial assets and liabilities measured at fair value | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | Financial Assets at Fair Value as of
​ | ​ | December 31, 2024
​ | ​ ​ ​ | Level 1 | ​ ​ ​ | Level 2 | ​ ​ ​ | Level 3 | ​ ​ ​ | Total
​ | ​ | (HK$ in thousands)
Short-term investments (1) | ​ | 164,187 | ​ | — | ​ | — | ​ | 164,187
Other financial assets | ​ | 51,606 | ​ | — | ​ | — | ​ | 51,606
Total financial assets, measured at fair value |  | 215,793 |  | — |  | — |  | 215,793
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Financial Liabilities at Fair Value as of
​ | ​ | December 31, 2024
​ | ​ ​ ​ | Level 1 | ​ ​ ​ | Level 2 | ​ ​ ​ | Level 3 | ​ ​ ​ | Total
​ | ​ | (HK$ in thousands)
Other financial liabilities (2) | ​ | — | ​ | (5,827) | ​ | — | ​ | (5,827)
Total financial liabilities, measured at fair value |  | — |  | (5,827) |  | — |  | (5,827)
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | Financial Assets at Fair Value as of
​ | ​ | December 31, 2025
​ | ​ ​ ​ | Level 1 | ​ ​ ​ | Level 2 | ​ ​ ​ | Level 3 | ​ ​ ​ | Total
​ |  | (HK$ in thousands)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Short-term investments (1) | ​ | 1,149,028 | ​ | 1,115,407 | ​ | — | ​ | 2,264,435
Other equity investments (3) |  | 5,514 | ​ | — | ​ | — |  | 5,514
Total financial assets, measured at fair value |  | 1,154,542 | ​ | 1,115,407 | ​ | — |  | 2,269,949
(1) | The amounts of short-term investments exclude investments in funds measured based on NAV per share, which are not classified in the fair value hierarchy. As of December 31, 2024 and 2025, the fair values of these investments in funds were HK$739,136 thousand and HK$1,459,862 thousand, respectively. The investments in funds include open-ended fixed income fund, which mainly invests in debt securities, and hybrid funds that invest in a variety of debt and equity securities. There were no unfunded commitments related to these investments in funds as of December 31, 2025, and certain investments in funds are subject to initial lock-up period of no more than 12 months. The Group invests in certain debt securities classified as available-for-sale debt securities under short-term investments. The non-listed debt securities are classified as Level 2 of the fair value hierarchy, and valued with quoted prices for identical debt securities from inactive markets.
(2) | The Group enters into currency futures contracts to manage currency exposure associated with anticipated receipts and disbursements occurring in a currency other than the functional currency of the entity. The currency futures contracts are valued using broadly distributed bank and broker prices, and are classified as Level 2 of the fair value hierarchy since inputs to their valuation can be generally corroborated by market data.
(3) | The amounts of other equity investments are adjusted for observable price changes based on the public trading price. Refer to Note 7 for details.
Schedule of amounts of financial instruments that are offset in the consolidated balance sheets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | Effects of offsetting on the balance sheet | ​ ​ ​ | Related amounts not offset
​ | ​ | ​ | ​ | Gross | ​ | ​ | ​ | Amounts | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | amounts | ​ | Net amounts | ​ | subject to | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | set off in the | ​ | presented in | ​ | master | ​ | Financial | ​ | ​
​ | ​ | Gross | ​ | balance | ​ | the balance | ​ | netting | ​ | instrument | ​ | Net
As of December 31, 2024 | ​ ​ ​ | amount | ​ ​ ​ | sheet | ​ ​ ​ | sheet | ​ ​ ​ | arrangements | ​ ​ ​ | collateral | ​ ​ ​ | amount
​ | ​ | HK$ in thousands
Financial Assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Amounts due from clearing organizations |  | 12,038,178 | ​ | (8,761,115) | ​ | 3,277,063 | ​ | — | ​ | — | ​ | 3,277,063
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financial liabilities |  | ​ |  | ​ |  | ​ | ​ | ​ | ​ | ​ | ​ | ​
Amounts due to clearing organizations |  | 9,549,039 | ​ | (9,045,643) | ​ | 503,396 | ​ | — | ​ | — | ​ | 503,396
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | 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, 2025 | ​ | amount | ​ | sheet | ​ | sheet | ​ | arrangements | ​ | collateral | ​ | amount
​ | ​ | HK$ in thousands
Financial Assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Amounts due from clearing organizations | ​ | 20,396,274 |  | (14,873,802) |  | 5,522,472 |  | — |  | — |  | 5,522,472
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financial liabilities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Amounts due to clearing organizations | ​ | 15,624,766 |  | (14,873,802) |  | 750,964 |  | — |  | — |  | 750,964
​

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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/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
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