XML 78 R71.htm IDEA: XBRL DOCUMENT
v3.23.1

Related Party Transactions (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Related party transactions [abstract] |
Summary of detailed information about additional information of transactions with related parties |
| (A) | In addition to the transactions disclosed elsewhere in these consolidated financial statements, the Group had the following transactions with related parties during the years:
|  |  |  | For the year ended December 31, |
|  | Notes |  | 2020 |  |  | 2021 |  |  | 2022 |
|  |  |  | HK$ |  |  | HK$ |  |  | HK$ |
Capital market solutions services rendered to fellow subsidiaries |  | (i) |  |  | 30,233,187 |  |  |  | 1,147,769 |  |  |  | 20,655 |
Capital market solutions services rendered to related companies controlled by a director of the Company |  | (i) |  |  | 98,185,833 |  |  |  | — |  |  |  | 9,000,000 |
Capital market solutions services rendered to former fellow subsidiaries |  | (i) |  |  | — |  |  |  | 104,300,690 |  |  |  | — |
Management fee paid to immediate holding company |  | (i) |  |  | 150,000 |  |  |  | 150,000 |  |  |  | 137,500 |
Investment advisory fee paid to a fellow subsidiary |  | (i) |  |  | 180,000 |  |  |  | 180,000 |  |  |  | 165,000 |
Insurance commission paid to a fellow subsidiary |  | (i) |  |  | 105,251 |  |  |  | 58,228 |  |  |  | — |
Insurance commission received from immediate holding company |  | (i) |  |  | — |  |  |  | — |  |  |  | 31,531 |
Insurance commission received from a fellow subsidiary |  | (i) |  |  | — |  |  |  | — |  |  |  | 1,662 |
Digital solutions and other services income from immediate holding company |  | (i) |  |  | — |  |  |  | — |  |  |  | 12,466,667 |
Fashion and luxury media advertising and marketing services from immediate holding company |  | (i) |  |  | — |  |  |  | — |  |  |  | 22,616,160 |
Acquisition of investment from immediate holding company |  | (ii)(a) |  |  | 556,161,528 |  |  |  | 163,180,000 |  |  |  | — |
Acquisition of investments from fellow subsidiaries |  | (ii)(b) |  |  | 148,671,602 |  |  |  | 11,545,800 |  |  |  | — |
Disposal of an investment to a former fellow subsidiary |  | (ii)(c) |  |  | — |  |  |  | 196,036,584 |  |  |  | — |
Administrative service fee paid to immediate holding company |  | (iii) |  |  | 24,000,000 |  |  |  | 24,000,000 |  |  |  | 29,500,000 |
|  |  |  |  | For the year ended December 31, |
|  | Notes |  |  | 2020 |  |  | 2021 |  |  | 2022 |
|  |  |  |  | HK$ |  |  | HK$ |  |  | HK$ |
Interest income from immediate holding company |  |  | (iv) |  |  |  | 101,159,079 |  |  |  | 116,028,045 |  |  |  | 75,991,943 |
Stock lending interest income from a former fellow subsidiary |  |  | (i) |  |  |  | — |  |  |  | 34,740 |  |  |  | — |
Recharge from/(to) immediate holding company |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
—Staff costs |  |  |  |  |  |  | 20,156,843 |  |  |  | 22,081,545 |  |  |  | 31,986,661 |
—Premises cost |  |  |  |  |  |  | 14,010,263 |  |  |  | 13,964,993 |  |  |  | 11,507,635 |
|  |  | (iii) |  |  |  | 34,167,106 |  |  |  | 36,046,538 |  |  |  | 43,494,296 |
Treasury shares repurchased from immediate holding company |  |  | 28 |  |  |  | — |  |  |  | 5,000,000,000 |  |  |  | 2,500,000,000 |
Perpetual securities redeemed from a former fellow subsidiary |  |  |  |  |  |  | — |  |  |  | 4,648,331 |  |  |  | — |
Perpetual securities redeemed from a related company |  |  |  |  |  |  | — |  |  |  | 35,719,218 |  |  |  | — |
Acquisition of AMTD Digital from immediate holding company and fellow subsidiaries |  |  | (ii)(d) |  |  |  | — |  |  |  | — |  |  |  | 5,793,768,692 |
Net changes in fair value on derivative financial asset entered into with a related party controlled by a director of the Company |  |  | (v) |  |  |  | 321,797,949 |  |  |  | — |  |  |  | — |
Consideration received for disposal of investments to a related party controlled by a director of the Company |  |  | (v) |  |  |  | 972,215,580 |  |  |  | — |  |  |  | — |
Consideration received for settlement of derivatives contracts with a related party controlled by a director of the Company |  |  | (v) |  |  |  | 618,682,641 |  |  |  | — |  |  |  | — |
Notes:
(i) |  | The terms of these services were comparable to the fee and conditions offered to the major customers of the Group.
(ii) |  | a. |  | In 2020, the transaction represented the acquisition of 14.37% interest in a fellow subsidiary, AMTD Digital from AMTD Group based on fair value at the date of acquisition. In 2021, the transaction represented the acquisition of 19.9% interest in another fellow subsidiary, AMTD Assets Alpha Group, from AMTD Group based on the investee’s net asset value on the date of acquisition. The considerations were settled through the current account with AMTD Group.
Summary of detailed information about compensation of key management personnel |
| (C) | Compensation of key management personnel of the Group:
|  | For the year ended December 31, |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | HK$ |  |  | HK$ |  |  | HK$ |
Short-term employee benefits |  |  | 32,692,568 |  |  |  | 22,426,846 |  |  |  | 33,320,024 |
Other long-term benefit |  |  | 54,745 |  |  |  | 55,200 |  |  |  | 99,750 |
|  | 32,747,313 |  |  | 22,482,046 |  |  | 33,419,774 |

X
- Definition Disclosure of compensation of key management personnel. + References No definition available. + Details
Name: | amtd_DisclosureOfDetailedInformationAboutCompensationOfKeyManagementPersonnelExplanatoryTextBlock
Namespace Prefix: | amtd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2022-03-24 -Paragraph 18 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2022-en-r&anchor=para_18&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_RelatedPartyTransactionsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration