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ACCRUED EXPENSES AND OTHER LIABILITIES (Details) $ in Thousands, $ in Thousands | Dec. 31, 2025 HKD ($) | Dec. 31, 2025 USD ($) | Dec. 31, 2024 HKD ($)
--- | --- | --- | ---
Current: |  |  |
Accrued payroll and welfare expenses | $ 1,818,166 |  | $ 1,292,026
Tax payables | 1,478,187 |  | 644,131
Temporary payables in relation to fund distribution services | 300,324 |  | 119,033
Stamp duty, trading levy and trading fee payables | 266,254 |  | 128,027
Accrued advertising and promotion fee | 242,864 |  | 173,068
Payables to corporate clients in relation to Employee Stock Ownership Plan("ESOP") management services | 154,469 |  | 259,287
Accrued processing and servicing costs | 121,960 |  | 72,185
Dividend payable |  |  | 2,151,038
Others | 144,905 |  | 98,010
Total | 4,527,129 | $ 581,646 | 4,936,805
Non-current: |  |  |
Deferred tax liabilities (Note 23) | 20,856 |  | 4,882
Others | 1,050 |  | 3,179
Total | $ 21,906 | $ 2,816 | $ 8,061

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