XML 36 R29.htm IDEA: XBRL DOCUMENT
v3.23.1

Other Payables And Accruals | 12 Months Ended
--- | ---
Dec. 31, 2022
Accrued Expenses And Other Liabilities [Abstract] |
Other Payables And Accruals |
22. | OTHER PAYABLES AND ACCRUALS
|  | As of December 31, |
|  | 2021 |  |  | 2022 |
|  | HK$ |  |  | HK$ |
Accruals and other payables |  |  | 91,594,587 |  |  |  | 114,718,709 |
Contract liabilities (note) |  |  | 630,962 |  |  |  | 17,077,186 |
|  |  | 92,225,549 |  |  |  | 131,795,895 |
| Note: | Contract liabilities as at December 31, 2021 include upfront fees received to deliver capital market solutions services. As at December 31, 2022, contract liabilities included upfront fees received to deliver digital solution s services.
As at January 1, 2021, contract liabilities amounted to HK$47,270,998. For the year ended December 31, 2022, revenue of HK$630,962 recognized was included in the contract liabilities balance at the beginning of the year (2021: HK$46,640,036).

X
- Definition Accrued expenses and other liabilities . + References No definition available. + Details
Name: | amtd_AccruedExpensesAndOtherLiabilitiesAbstract
Namespace Prefix: | amtd_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities] + 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_DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration