XML 56 R49.htm IDEA: XBRL DOCUMENT
v3.23.1

Revenue, Other Income And Other Gain (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Disclosure of disaggregation of revenue from contracts with customers [line items] |
Summary of analysis of revenue | An analysis of revenue is as follows:
|  | For the year ended December 31, |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | HK$ |  |  | HK$ |  |  | HK$ |
Revenue from contracts with customers |  |  |  |  |  |  |  |  |  |  |  |
Capital market solutions |  |  |  |  |  |  |  |  |  |  |  |
Underwriting commission |  |  | 165,472,605 |  |  |  | 29,051,940 |  |  |  | 94,528,263 |
Financial advisory fee |  |  | 210,852,275 |  |  |  | 568,045,723 |  |  |  | 427,723,245 |
Management fee and performance-based incentive fee |  |  | 196,352,216 |  |  |  | 57,230,194 |  |  |  | 16,791,083 |
Brokerage and handling fees |  |  | 33,359,007 |  |  |  | 25,356,917 |  |  |  | 42,313,366 |
Others |  |  | 1,227,022 |  |  |  | 792,862 |  |  |  | 576,736 |
|  |  | 607,263,125 |  |  |  | 680,477,636 |  |  |  | 581,932,693 |
Digital solutions and other services |  |  |  |  |  |  |  |  |  |  |  |
Insurance brokerage services commission |  |  | — |  |  |  | — |  |  |  | 8,145,147 |
Digital solutions fees |  |  | — |  |  |  | — |  |  |  | 175,427,849 |
|  |  | — |  |  |  | — |  |  |  | 183,572,996 |
Fashion and luxury media advertising and marketing services |  |  |  |  |  |  |  |  |  |  |  |
Fashion and luxury magazines and advertising services income |  |  | — |  |  |  | — |  |  |  | 28,254,167 |
Fashion and luxury media licensing and marketing services income |  |  | — |  |  |  | — |  |  |  | 31,424,904 |
|  |  | — |  |  |  | — |  |  |  | 59,679,071 |
Revenue from other sources |  |  |  |  |  |  |  |  |  |  |  |
Strategic investment |  |  |  |  |  |  |  |  |  |  |  |
Dividend income |  |  | 88,078,159 |  |  |  | 48,711,208 |  |  |  | 50,213,509 |
Gain related to disposed investments |  |  | 82,948,508 |  |  |  | 125,112,176 |  |  |  | 173,129,345 |
|  |  | 171,026,667 |  |  |  | 173,823,384 |  |  |  | 223,342,854 |
Net fair value changes on financial assets at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |
-from listed equity shares, at quoted price |  |  | (371,305,326 | ) |  |  | 54,008,047 |  |  |  | (378,012,020 | )
-from unlisted equity shares and movie income right investments (note a) |  |  | 313,561,520 |  |  |  | 543,543,197 |  |  |  | 216,605,145 |
-from unlisted equity linked notes |  |  | 26,688,861 |  |  |  | — |  |  |  | — |
Total net fair value changes on financial assets at fair value through profit or loss |  |  | 139,971,722 |  |  |  | 771,374,628 |  |  |  | 61,935,979 |
Net fair value changes on derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |
-from derivative financial assets |  |  | 371,305,326 |  |  |  | (54,008,047 | ) |  |  | 484,760,273 |
|  |  | 511,277,048 |  |  |  | 717,366,581 |  |  |  | 546,696,252 |
Total revenue |  |  | 1,118,540,173 |  |  |  | 1,397,844,217 |  |  |  | 1,371,881,012 |
Note:
| (a) | For the year ended December 2020, 2021 and 2022, net fair value gain arising from investments in equity securities of related parties are HK$336,403,752, HK$545,199,207and HK$213,791,063, respectively (Note 29(A)(ii)).
Summary of revenue from contracts with customers | For the year ended December 31, 2020
Segments |  | Capital market solutions |  |  | Strategic investment |  |  | Total |
|  | HK$ |  |  | HK$ |  |  | HK$ |
Revenue from contracts with customers |  |  |  |  |  |  |  |  |  |  |  |
Capital market solutions |  |  |  |  |  |  |  |  |  |  |  |
Underwriting commission |  |  | 165,472,605 |  |  |  | — |  |  |  | 165,472,605 |
Financial advisory fee |  |  | 210,852,275 |  |  |  | — |  |  |  | 210,852,275 |
Management fee and performance-based incentive fee |  |  | 196,352,216 |  |  |  | — |  |  |  | 196,352,216 |
Brokerage and handling fee s |  |  | 33,359,007 |  |  |  | — |  |  |  | 33,359,007 |
Others |  |  | 1,227,022 |  |  |  | — |  |  |  | 1,227,022 |
Sub-total |  |  | 607,263,125 |  |  |  | — |  |  |  | 607,263,125 |
Revenue from other sources |  |  |  |  |  |  |  |  |  |  |  |
Strategic investment |  |  |  |  |  |  |  |  |  |  |  |
Net fair value changes on financial assets at fair value through profit or loss |  |  | — |  |  |  | (31,054,945 | ) |  |  | (31,054,945 | )
Net fair value changes on derivative financial assets |  |  | — |  |  |  | 371,305,326 |  |  |  | 371,305,326 |
Gain related to disposed investments |  |  | — |  |  |  | 82,948,508 |  |  |  | 82,948,508 |
Dividend income |  |  | — |  |  |  | 88,078,159 |  |  |  | 88,078,159 |
Total |  |  | 607,263,125 |  |  |  | 511,277,048 |  |  |  | 1,118,540,173 |
For the year ended December 31, 2021
Segments |  | Capital market solutions |  |  | Strategic investment |  |  | Total |
|  | HK$ |  |  | HK$ |  |  | HK$ |
Revenue from contracts with customers |  |  |  |  |  |  |  |  |  |  |  |
Capital market solutions |  |  |  |  |  |  |  |  |  |  |  |
Underwriting commission |  |  | 29,051,940 |  |  |  | — |  |  |  | 29,051,940 |
Financial advisory fee |  |  | 568,045,723 |  |  |  | — |  |  |  | 568,045,723 |
Management fee and performance-based incentive fee |  |  | 57,230,194 |  |  |  | — |  |  |  | 57,230,194 |
Brokerage and handling fee s |  |  | 25,356,917 |  |  |  | — |  |  |  | 25,356,917 |
Others |  |  | 792,862 |  |  |  | — |  |  |  | 792,862 |
Sub-total |  |  | 680,477,636 |  |  |  | — |  |  |  | 680,477,636 |
Revenue from other sources |  |  |  |  |  |  |  |  |  |  |  |
Strategic investment |  |  |  |  |  |  |  |  |  |  |  |
Net fair value changes on financial assets at fair value through profit or loss |  |  | — |  |  |  | 597,551,244 |  |  |  | 597,551,244 |
Net fair value changes on derivative financial assets |  |  | — |  |  |  | (54,008,047 | ) |  |  | (54,008,047 | )
Gain related to disposed investments |  |  | — |  |  |  | 125,112,176 |  |  |  | 125,112,176 |
Dividend income |  |  | — |  |  |  | 48,711,208 |  |  |  | 48,711,208 |
Total |  |  | 680,477,636 |  |  |  | 717,366,581 |  |  |  | 1,397,844,217 |
For the year ended December 31, 2022
Segments |  | Capital market solutions |  |  | Digital solutions and other services |  |  | Fashion and luxury media advertising and marketing services |  |  | Strategic investment |  |  | Total |
|  | HK$ |  |  | HK$ |  |  | HK$ |  |  | HK$ |  |  | HK$ |
Revenue from contracts with customers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Capital market solutions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Underwriting commission |  |  | 94,528,263 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 94,528,263 |
Financial advisory fee |  |  | 427,723,245 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 427,723,245 |
Management fee and performance-based incentive fee |  |  | 16,791,083 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 16,791,083 |
Brokerage and handling fee s |  |  | 42,313,366 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 42,313,366 |
Others |  |  | 576,736 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 576,736 |
Digital solutions and other services |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Insurance brokerage services |  |  | — |  |  |  | 8,145,147 |  |  |  | — |  |  |  | — |  |  |  | 8,145,147 |
Digital solutions fees |  |  | — |  |  |  | 175,427,849 |  |  |  | — |  |  |  | — |  |  |  | 175,427,849 |
Fashion and luxury media advertising and marketing services |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fashion and luxury magazines and advertising services income |  |  | — |  |  |  | — |  |  |  | 28,254,167 |  |  |  | — |  |  |  | 28,254,167 |
Fashion and luxury media licensing and marketing services income |  |  | — |  |  |  | — |  |  |  | 31,424,904 |  |  |  | — |  |  |  | 31,424,904 |
Sub-total |  |  | 581,932,693 |  |  |  | 183,572,996 |  |  |  | 59,679,071 |  |  |  | — |  |  |  | 825,184,760 |
Revenue from other sources |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Strategic investment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net fair value changes on financial assets at fair value through profit or loss |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (161,406,875 | ) |  |  | (161,406,875 | )
Net fair value changes on derivative financial assets |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 484,760,273 |  |  |  | 484,760,273 |
Gain related to disposed investments |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 173,129,345 |  |  |  | 173,129,345 |
Dividend income |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 50,213,509 |  |  |  | 50,213,509 |
Total |  |  | 581,932,693 |  |  |  | 183,572,996 |  |  |  | 59,679,071 |  |  |  | 546,696,252 |  |  |  | 1,371,881,012 |
Summary of other income |
|  | For the year ended December 31, |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | HK$ |  |  | HK$ |  |  | HK$ |
Bank interest income |  |  | 67,783 |  |  |  | 15,174 |  |  |  | 12,332 |
Other interest income (note a) |  |  | — |  |  |  | — |  |  |  | 51,304,121 |
Interest income from the immediate holding company (Note 2 9 (A)(iv)) (Note 2 9 (B)(i)) |  |  | 101,159,079 |  |  |  | 116,028,045 |  |  |  | 75,991,943 |
Government grant (note b) |  |  | 3,061,665 |  |  |  | — |  |  |  | 1,184,000 |
Others |  |  | 7,578,941 |  |  |  | 9,494,952 |  |  |  | 12,969,150 |
|  |  | 111,867,468 |  |  |  | 125,538,171 |  |  |  | 141,461,546 |
Notes:
| (a) | Included in the other interest income is HK $45,272,261 derived from loan notes due from independent third parties related to the disposal of investments during the year ended December 31, 2022.
| (b) | During the year ended December 31, 2022, the Group recognized government grants of HK$ 1,184,000 (2021: Nil ; 2020: HK$ 3,061,665) f rom the Employment Support Scheme provided by the Hong Kong Government in connection with the COVID-19 related subsidies.
Summary of timing of revenue recognition |
Segments |  | Capital market solutions |
|  | HK$ |
Timing of revenue recognition |  |  |  |
Services transferred at a point in time |  |  | 200,058,634 |
Services transferred over time |  |  | 407,204,491 |
Total revenue from contracts with customers |  |  | 607,263,125 |
Segments |  | Capital market solutions |
|  | HK$ |
Timing of revenue recognition |  |  |  |
Services transferred at a point in time |  |  | 623,008,452 |
Services transferred over time |  |  | 57,469,184 |
Total revenue from contracts with customers |  |  | 680,477,636 |
Segments |  | Capital market solutions |  |  | Digital solutions and other services |  |  | Fashion and luxury media advertising and marketing services |  |  | Total |
|  | HK$ |  |  | HK$ |  |  | HK$ |  |  | HK$ |
Timing of revenue recognition |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Services transferred at a point in time |  |  | 565,141,610 |  |  |  | 8,145,147 |  |  |  | 28,254,167 |  |  |  | 601,540,924 |
Services transferred over time |  |  | 16,791,083 |  |  |  | 175,427,849 |  |  |  | 31,424,904 |  |  |  | 223,643,836 |
Total revenue from contracts with customers |  |  | 581,932,693 |  |  |  | 183,572,996 |  |  |  | 59,679,071 |  |  |  | 825,184,760 |
Digital Solutions And Serivces [Member] |
Disclosure of disaggregation of revenue from contracts with customers [line items] |
Summary of transaction prices allocated to the remaining performance obligations | The transaction prices allocated to the remaining performance obligations of digital solutions services (unsatisfied or partially unsatisfied) as of December 31, 2021 and December 31, 2022 are as follows: For digital solutions services
|  | As of December 31, |
|  | 2021 |  |  | 2022 |
|  | HK$ |  |  | HK$ |
Within one year |  |  | — |  |  |  | 204,702,968 |
More than one year |  |  | — |  |  |  | 101,443,644 |
|  |  | — |  |  |  | 306,146,612 |

X
- Definition Disclosure of analysis of revenue [Text Block]. + References No definition available. + Details
Name: | amtd_DisclosureOfAnalysisOfRevenueTableTextBlock
Namespace Prefix: | amtd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of timing of revenue recognition. + References No definition available. + Details
Name: | amtd_DisclosureOfTimingOfRevenueRecognitionTextBlock
Namespace Prefix: | amtd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2022-03-24 -Paragraph 114 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2022-en-r&anchor=para_114&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory
Namespace Prefix: | ifrs-full_
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_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of other operating income. [Refer: Other operating income (expense)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfOtherOperatingIncomeExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of performance obligations in contracts with customers. [Refer: Performance obligations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2022-03-24 -Paragraph 119 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2022-en-r&anchor=para_119&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfPerformanceObligationsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_SegmentsAxis=amtd_DigitalSolutionsAndSerivcesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |