XML 156 R143.htm IDEA: XBRL DOCUMENT
v3.23.1

Fair value and fair value hierarchy of financial instruments - Summary of Significant Unobservable Inputs to Valuation of Financial Instruments (Detail) | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021
Unlisted Equity Investment Investment D |  |
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items] |  |
Valuation Technique |  | Multiple/EVA
Significant Unobservable input |  | Equity volatility
Range |  | 75.29%
Sensitivity of Value to the input |  | 5% increase/decrease in volatility results in decrease/increase in fair value by 0%/ 0%
Unlisted Equity Investment Investment E |  |
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items] |  |
Valuation Technique |  | Multiple/EVA
Significant Unobservable input |  | Equity volatility
Range |  | 48.52%
Sensitivity of Value to the input |  | 5% increase/decrease in volatility results in decrease/increase in fair value by 1.3%/1.3%
Unlisted Equity Investment Investment H |  |
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items] |  |
Valuation Technique | Net asset value method | Net asset value method
Significant Unobservable input | Net asset value | Net asset value
Sensitivity of Value to the input | 5% increase/decrease in net asset value results in increase/decrease in fair value by 5.0%/5.0% | 5% increase/decrease in net asset value results in increase/decrease in fair value by 5.0%/5.0%
Unlisted Equity Investment Investment I |  |
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items] |  |
Valuation Technique | Multiple/EVA |
Significant Unobservable input | Equity volatility |
Range | 69.60% |
Sensitivity of Value to the input | 5% increase/decrease in volatility results in decrease/increase in fair value by 0.0%/0.0% |
Derivative financial liability |  |
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items] |  |
Valuation Technique |  | Binomial option pricing model
Significant Unobservable input |  | Volatility
Range |  | 46.21%
Sensitivity of Value to the input |  | 5% increase/decrease in volatility results in increase/decrease in fair value by 0.07%/0.13%
Movie income right investments |  |
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items] |  |
Valuation Technique | Income approach |
Significant Unobservable input | Discount rate |
Sensitivity of Value to the input | 5% increase/decrease in the discount rate results in decrease/increase in fair value by 5.0%/5.0% |
Derivative financial assets in relation to the Agreements |  |
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items] |  |
Valuation Technique | MCS | MCS
Significant Unobservable input | Volatility of Underlying Assets | Volatility of Underlying Assets
Range | 49.78% | 35.95%
Sensitivity of Value to the input | 5% increase/decrease in volatility results in increase/decrease in fair value by 0.1%/0.1% | 5% increase/decrease in volatility results in increase/decrease in fair value by 0.06%
Bottom of range [member] | Movie income right investments |  |
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items] |  |
Range | 10.40% |
Top of range [member] | Movie income right investments |  |
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items] |  |
Range | 12.59% |
Average PE multiple of peers [Member] | Unlisted Equity Investment Investment F |  |
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items] |  |
Valuation Technique |  | Multiple/EVA
Significant Unobservable input |  | Average P/E multiple of peers
Range |  | 61.29%
Sensitivity of Value to the input |  | 5% increase/decrease in P/E multiple results in increase/decrease in fair value by 5.0%/5.0%
Discount Rate [Member] | Derivative financial liability |  |
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items] |  |
Significant Unobservable input |  | Discount rate
Range |  | 12.52%
Sensitivity of Value to the input |  | 5% increase/decrease in discount rate results in decrease/increase in fair value by 0.70%/0.71%
Median Forward PE Multiple Of Peers [Member] | Unlisted Equity Investment Investment D |  |
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items] |  |
Significant Unobservable input |  | Median Forward P/E multiple of peers
Range |  | 2.10%
Sensitivity of Value to the input |  | 5% increase/decrease in P/E multiple results in increase/decrease in fair value by 0%/1.9%
Median Forward PE Multiple Of Peers [Member] | Unlisted Equity Investment Investment E |  |
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items] |  |
Significant Unobservable input |  | Median Forward P/E multiple of peers
Range |  | 18.97%
Sensitivity of Value to the input |  | 5% increase/decrease in P/E multiple results in increase/decrease in fair value by 4.2%/4.3%
Discount of lack of marketability [Member] | Unlisted Equity Investment Investment F |  |
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items] |  |
Significant Unobservable input |  | Discount of lack of marketability
Range |  | 45.00%
Sensitivity of Value to the input |  | 5% increase/decrease in discount of lack of marketability results in decrease/increase in fair value by 4.1%/4.1%

X
- Definition The expected volatility of the share price used to calculate the fair value of the share options granted. Expected volatility is a measure of the amount by which a price is expected to fluctuate during a period. The measure of volatility used in option pricing models is the annualised standard deviation of the continuously compounded rates of return on the share over a period of time. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2022-03-24 -Paragraph 47 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_47_a_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The description of inputs used in the fair value measurement of assets. Inputs are the assumptions that market participants would use when pricing the asset, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_d&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DescriptionOfInputsUsedInFairValueMeasurementAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of assets. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph h -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_h_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of assets. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_d&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DescriptionOfValuationTechniquesUsedInFairValueMeasurementAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | amtd_InvestmentTypeAxis=amtd_UnlistedEquityInvestmentInvestmentDMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | amtd_InvestmentTypeAxis=amtd_UnlistedEquityInvestmentInvestmentEMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | amtd_InvestmentTypeAxis=amtd_UnlistedEquityInvestmentInvestmentHMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | amtd_InvestmentTypeAxis=amtd_UnlistedEquityInvestmentInvestmentIMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=amtd_DerivativeFinancialLiabilityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=amtd_MovieIncomeRightInvestmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=amtd_DerivativeFinancialAssetInRelationToTheAgreementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ExternalCreditGradesAxis=amtd_AveragePeMultipleOfPeersMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | amtd_InvestmentTypeAxis=amtd_UnlistedEquityInvestmentInvestmentFMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ExternalCreditGradesAxis=amtd_DiscountRateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ExternalCreditGradesAxis=amtd_MedianForwardPeMultipleOfPeersMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ExternalCreditGradesAxis=amtd_DiscountOfLackOfMarketabilityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |