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v3.23.1

Acquisitions of Subsidiaries (Tables) | 12 Months Ended
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Dec. 31, 2022
AMTD Digital [Member] |
Disclosure of detailed information about business combination [line items] |
Summary of consideration transferred | Consideration transferred
|  | HK$ |
Fair value of previously held equity interest |  |  | 1,271,643,878 |
Ordinary shares of the Company |  |  | 7,756,228,581 |
|  |  | 9,027,872,459 |
Summary of assets acquired and liabilities recognized | Assets acquired and liabilities recognized at the date of acquisition
|  | HK$ |
Intangible assets |  |  | 37,565,776 |
Goodwill |  |  | 58,675,041 |
Property, plant and equipment |  |  | 138,647 |
Other assets |  |  | 13,695,802 |
Cash and bank balances |  |  | 101,977,036 |
Accounts receivable |  |  | 58,752,389 |
Prepayments, deposits and other receivables |  |  | 278,018,221 |
Due from immediate holding company |  |  | 2,484,684,809 |
Financial assets at fair value through profit or loss |  |  | 165,643,411 |
Account s payable |  |  | (8,739,902 | )
Other payables and accruals |  |  | (67,568,783 | )
Tax payable |  |  | (28,213,719 | )
Deferred tax liabilities |  |  | (5,953,845 | )
Total identifiable net assets |  |  | 3,088,674,883 |
Summary of reserve or gain arising on acquisition |
|  | HK$ |
Consideration transferred |  |  | 9,027,872,459 |
Plus: non-controlling interests of AMTD Digital (2.91%) (note) |  |  | 89,294,338 |
Plus: non-controlling interests of AMTD Digital’s subsidiaries |  |  | 20,848,000 |
Less: recognized amounts of net assets acquired |  |  | (3,088,674,883 | )
|  |  | 6,049,339,914 |
Summary of net cash inflow on acquisition | Net cash inflow on acquisition of AMTD Digital
|  | HK$ |
Cash consideration paid |  |  | — |
Add: cash and cash equivalent balances acquired |  |  | 101,977,036 |
|  |  | 101,977,036 |
L'Officiel [member] |
Disclosure of detailed information about business combination [line items] |
Summary of consideration transferred | Consideration transferred
|  | HK$ |
Consideration settled by amount due from immediate holding company |  |  | 492,824,872 |
Summary of assets acquired and liabilities recognized | Assets acquired and liabilities recognized at the date of acquisition
|  | HK$ |
Intangible assets |  |  | 724,253,789 |
Restricted cash |  |  | 3,746,823 |
Cash and bank balances |  |  | 1,935,822 |
Accounts receivables |  |  | 14,555,302 |
Prepayments, deposits and other receivables |  |  | 21,537,765 |
Accounts payable |  |  | (90,183,339 | )
Other payables and accruals |  |  | (86,606,246 | )
Provisions |  |  | (32,131,266 | )
Bank borrowings |  |  | (4,589,759 | )
Deferred tax liabilities |  |  | (21,727,614 | )
Total identifiable net assets at fair value |  |  | 530,791,277 |
Summary of reserve or gain arising on acquisition | Gain arising on acquisition:
|  | HK$ |
Recognized amounts of net assets acquired |  |  | 530,791,277 |
Less: Consideration transferred |  |  | (492,824,872 | )
|  |  | 37,966,405 |
Summary of net cash inflow on acquisition | Net cash inflow on acquisition of L’Officiel
|  | HK$ |
Cash consideration paid |  |  | — |
Add: cash and cash equivalent balances acquired |  |  | 1,935,822 |
|  |  | 1,935,822 |

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