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Acquisitions of Subsidiaries (Tables)
12 Months Ended
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