XML 82 R75.htm IDEA: XBRL DOCUMENT
v3.23.1

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 |

X
- Definition Disclosure of detailed information about consideration transferred explanatory. + References No definition available. + Details
Name: | amtd_DisclosureOfDetailedInformationAboutConsiderationTransferredExplanatory
Namespace Prefix: | amtd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of detailed information about net cash inflows related to the acquisition explanatory. + References No definition available. + Details
Name: | amtd_DisclosureOfDetailedInformationAboutNetCashInflowsRelatedToTheAcquisitionExplanatory
Namespace Prefix: | amtd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of detailed information about reserve on acquisition explanatory. + References No definition available. + Details
Name: | amtd_DisclosureOfDetailedInformationAboutReserveOnAcquisitionExplanatory
Namespace Prefix: | amtd_
Data Type: | dtr-types:textBlockItemType
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_DisclosureOfBusinessCombinationsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about business combinations. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2022-03-24 -Section Disclosures application of paragraphs 59 and 61 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&doctype=Appendix&subtype=B&dita_xref=IFRS03_gB64-B67__IFRS03_gB64-B67_TI -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=amtd_AmtdDigitalMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=amtd_LofficielMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |