XML 155 R148.htm IDEA: XBRL DOCUMENT
v3.23.1

Financial risk management objectives and policies - Disclosure of financial assets that are either past due or impaired (Detail) - HKD ($) | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | --- | --- | ---
Disclosure of financial assets that are either past due or impaired [line items] |  |  |  |
Accounts receivable | $ 187,673,616 | $ 86,514,680 |  |
Financial assets included in prepayments, deposits and other receivables | 968,662,540 | 21,916,382 |  |
Cash and bank balances | 1,078,411,335 | 526,206,108 | $ 453,966,764 | $ 766,430,471
Financial assets at amortised cost | 4,472,822,086 | 2,894,957,866 |  |
Restricted cash | 3,239,362 | 0 |  |
Normal [member] |  |  |  |
Disclosure of financial assets that are either past due or impaired [line items] |  |  |  |
Financial assets included in prepayments, deposits and other receivables | 954,518,603 | 1,196,110 |  |
Due from immediate holding company | 2,239,358,702 | 2,144,975,230 |  |
Not yet past due [member] |  |  |  |
Disclosure of financial assets that are either past due or impaired [line items] |  |  |  |
Bank balances-segregated accounts | 9,620,468 | 136,065,738 |  |
Cash and bank balances | 1,078,411,335 | 526,206,108 |  |
Restricted cash | 3,239,362 |  |  |
12-month expected credit losses [member] | Stage 1 [member] |  |  |  |
Disclosure of financial assets that are either past due or impaired [line items] |  |  |  |
Accounts receivable |  | 21,545,865 |  |
Financial assets at amortised cost | 4,285,148,470 | 2,829,989,051 |  |
12-month expected credit losses [member] | Stage 1 [member] | Normal [member] |  |  |  |
Disclosure of financial assets that are either past due or impaired [line items] |  |  |  |
Financial assets included in prepayments, deposits and other receivables | 954,518,603 | 1,196,110 |  |
Due from immediate holding company | 2,239,358,702 | 2,144,975,230 |  |
12-month expected credit losses [member] | Stage 1 [member] | Not yet past due [member] |  |  |  |
Disclosure of financial assets that are either past due or impaired [line items] |  |  |  |
Bank balances-segregated accounts | 9,620,468 | 136,065,738 |  |
Cash and bank balances | 1,078,411,335 | 526,206,108 |  |
Restricted cash | 3,239,362 |  |  |
Lifetime expected credit losses [member] |  |  |  |
Disclosure of financial assets that are either past due or impaired [line items] |  |  |  |
Accounts receivable | 187,673,616 | 86,514,680 |  |
Lifetime expected credit losses [member] | Simplified approach [member] |  |  |  |
Disclosure of financial assets that are either past due or impaired [line items] |  |  |  |
Accounts receivable | 187,673,616 | 64,968,815 |  |
Financial assets at amortised cost | $ 187,673,616 | $ 64,968,815 |  |

X
- Definition Due from holding company. + References No definition available. + Details
Name: | amtd_DueFromHoldingCompany
Namespace Prefix: | amtd_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of balances in customers' current accounts held by the entity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_BalancesOnCurrentAccountsFromCustomers
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_45&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B13 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B13_a&doctype=Appendix&subtype=B -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CashAndCashEquivalents
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of current trade receivables. [Refer: Trade receivables] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_b&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 68 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_68&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_CurrentTradeReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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_DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of financial assets at amortised cost. The amortised cost is the amount at which financial assets are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and adjusted for any impairment. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 8 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_8_f&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_FinancialAssetsAtAmortisedCost
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_RestrictedCashAndCashEquivalents
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_PastDueStatusAxis=amtd_NormalDueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PastDueStatusAxis=amtd_NotYetPastDueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypeOfMeasurementOfExpectedCreditLossesAxis=ifrs-full_TwelvemonthExpectedCreditLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | amtd_StageAxis=amtd_StageOneMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypeOfMeasurementOfExpectedCreditLossesAxis=ifrs-full_LifetimeExpectedCreditLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | amtd_StageAxis=amtd_SimplifiedApproachMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |