XML 61 R46.htm IDEA: XBRL DOCUMENT
v3.24.1.1.u2

Revenue, Other Income and Other Gain (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Revenue from Contract with Customer [Abstract] |
Schedule of Analysis of Revenue | An analysis of revenue is as follows:
|  | For the year ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | US$ |  |  | US$ |  |  | US$ |
Revenue from contracts with customers |  |  |  |  |  |  |  |  |  |  |  |
Capital market solutions |  |  |  |  |  |  |  |  |  |  |  |
Underwriting commission |  |  | 3,737 |  |  |  | 12,070 |  |  |  | — |
Financial advisory fee |  |  | 73,072 |  |  |  | 54,614 |  |  |  | — |
Management fee and performance-based incentive fee |  |  | 7,362 |  |  |  | 2,144 |  |  |  | — |
Brokerage and handling fees |  |  | 3,262 |  |  |  | 5,403 |  |  |  | — |
Others |  |  | 102 |  |  |  | 74 |  |  |  | — |
|  |  | 87,535 |  |  |  | 74,305 |  |  |  | — |
Digital solutions and other services |  |  |  |  |  |  |  |  |  |  |  |
Insurance brokerage services commission |  |  | — |  |  |  | 1,040 |  |  |  | 1,249 |
Digital solutions fees |  |  | — |  |  |  | 22,400 |  |  |  | 12,220 |
|  |  | — |  |  |  | 23,440 |  |  |  | 13,469 |
Media and entertainment |  |  |  |  |  |  |  |  |  |  |  |
Fashion, arts and luxury magazines and advertising services income |  |  | — |  |  |  | 3,608 |  |  |  | 11,031 |
Fashion, arts and luxury media licensing and marketing services income |  |  | — |  |  |  | 4,012 |  |  |  | 3,443 |
|  |  | — |  |  |  | 7,620 |  |  |  | 14,474 |
|  | For the year ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | US$ |  |  | US$ |  |  | US$ |
Hotel operations, hospitality and VIP services |  |  |  |  |  |  |  |  |  |  |  |
Hotel operations, hospitality and VIP services income |  |  | — |  |  |  | — |  |  |  | 10,301 |
Revenue from other sources |  |  |  |  |  |  |  |  |  |  |  |
Strategic investments |  |  |  |  |  |  |  |  |  |  |  |
Dividend income |  |  | 6,266 |  |  |  | 6,412 |  |  |  | 9,935 |
Gain related to disposed investments |  |  | 16,094 |  |  |  | 22,106 |  |  |  | 123,634 |
|  |  | 22,360 |  |  |  | 28,518 |  |  |  | 133,569 |
Net fair value changes on financial assets at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |
-from listed equity shares, at quoted price |  |  | 6,947 |  |  |  | (48,267 | ) |  |  | (40,927 | )
-from unlisted equity shares and movie income right investments (note a) |  |  | 69,920 |  |  |  | 27,658 |  |  |  | 28 |
Total net fair value changes on financial assets at fair value through profit or loss |  |  | 76,867 |  |  |  | (20,609 | ) |  |  | (40,899 | )
Net fair value changes on derivative financial asset |  |  | (6,947 | ) |  |  | 61,897 |  |  |  | — |
|  |  | 92,280 |  |  |  | 69,806 |  |  |  | 92,670 |
Total revenue |  |  | 179,815 |  |  |  | 175,171 |  |  |  | 130,914 |
Note:
| (a) | For the year ended December 2021, 2022 and 2023, net fair value gain arising from investments in equity securities of related parties are US$70,133, US$27,298 and nil, respectively .
Schedule of Present Disaggregated Revenue Information | The following tables present disaggregated revenue information: For the year ended December 31, 2021
Segments |  | Capital market solutions |  |  | Strategic investment |  |  | Total |
|  | US$ |  |  | US$ |  |  | US$ |
Revenue from contracts with customers |  |  |  |  |  |  |  |  |  |  |  |
Capital market solutions |  |  |  |  |  |  |  |  |  |  |  |
Underwriting commission |  |  | 3,737 |  |  |  | — |  |  |  | 3,737 |
Financial advisory fee |  |  | 73,072 |  |  |  | — |  |  |  | 73,072 |
Management fee and performance-based incentive fee |  |  | 7,362 |  |  |  | — |  |  |  | 7,362 |
Brokerage and handling fee |  |  | 3,262 |  |  |  | — |  |  |  | 3,262 |
Others |  |  | 102 |  |  |  | — |  |  |  | 102 |
Sub-total |  |  | 87,535 |  |  |  | — |  |  |  | 87,535 |
Revenue from other sources |  |  |  |  |  |  |  |  |  |  |  |
Strategic investment |  |  |  |  |  |  |  |  |  |  |  |
Net fair value changes on financial assets at fair value through profit or loss |  |  | — |  |  |  | 76,867 |  |  |  | 76,867 |
Net fair value changes on derivative financial asset |  |  | — |  |  |  | (6,947 | ) |  |  | (6,947 | )
Gain related to disposed investments |  |  | — |  |  |  | 16,094 |  |  |  | 16,094 |
Dividend income |  |  | — |  |  |  | 6,266 |  |  |  | 6,266 |
Total |  |  | 87,535 |  |  |  | 92,280 |  |  |  | 179,815 |
Segments |  | Capital market solutions |
|  | US$ |
Timing of revenue recognition |  |  |  |
Services transferred at a point in time |  |  | 80,142 |
Services transferred over time |  |  | 7,393 |
Total revenue from contracts with customers |  |  | 87,535 |
For the year ended December 31, 2022
Segments |  | Capital market solutions |  |  | Digital solutions and other services |  |  | Media and entertainment |  |  | Strategic investment |  |  | Total |
|  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |
Revenue from contracts with customers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Capital market solutions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Underwriting commission |  |  | 12,070 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 12,070 |
Financial advisory fee |  |  | 54,614 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 54,614 |
Management fee and performance-based incentive fee |  |  | 2,144 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,144 |
Brokerage and handling fee |  |  | 5,403 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 5,403 |
Others |  |  | 74 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 74 |
Digital solutions and other services |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Insurance brokerage services |  |  | — |  |  |  | 1,040 |  |  |  | — |  |  |  | — |  |  |  | 1,040 |
Digital solutions fees |  |  | — |  |  |  | 22,400 |  |  |  | — |  |  |  | — |  |  |  | 22,400 |
Media and entertainment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fashion, arts and luxury magazines and advertising services income |  |  | — |  |  |  | — |  |  |  | 3,608 |  |  |  | — |  |  |  | 3,608 |
Fashion, arts and luxury media licensing and marketing services income |  |  | — |  |  |  | — |  |  |  | 4,012 |  |  |  | — |  |  |  | 4,012 |
Sub-total |  |  | 74,305 |  |  |  | 23,440 |  |  |  | 7,620 |  |  |  | — |  |  |  | 105,365 |
Revenue from other sources |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Strategic investment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net fair value changes on financial assets at fair value through profit or loss |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (20,609 | ) |  |  | (20,609 | )
Net fair value changes on derivative financial assets |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 61,897 |  |  |  | 61,897 |
Gain related to disposed investment |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 22,106 |  |  |  | 22,106 |
Dividend income |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 6,412 |  |  |  | 6,412 |
Total |  |  | 74,305 |  |  |  | 23,440 |  |  |  | 7,620 |  |  |  | 69,806 |  |  |  | 175,171 |
Segments |  | Capital market solutions |  |  | Digital solutions and other services |  |  | Media and entertainment |  |  | Total |
|  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |
Timing of revenue recognition |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Services transferred at a point in time |  |  | 72,161 |  |  |  | 1,040 |  |  |  | 3,608 |  |  |  | 76,809 |
Services transferred over time |  |  | 2,144 |  |  |  | 22,400 |  |  |  | 4,012 |  |  |  | 28,556 |
Total revenue from contracts with customers |  |  | 74,305 |  |  |  | 23,440 |  |  |  | 7,620 |  |  |  | 105,365 |
For the year ended December 31, 2023
Segments |  | Capital market solutions |  |  | Digital solutions and other services |  |  | Media and entertainment |  |  | Hotel operations, hospitality and VIP services |  |  | Strategic investment |  |  | Total |
|  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |
Revenue from contracts with customers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Capital market solutions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial advisory fee |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Digital solutions and other services |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Insurance brokerage services |  |  | — |  |  |  | 1,249 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,249 |
Digital solutions fee |  |  | — |  |  |  | 12,220 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 12,220 |
Media and entertainment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fashion, arts and luxury magazines and advertising services income |  |  | — |  |  |  | — |  |  |  | 11,031 |  |  |  | — |  |  |  | — |  |  |  | 11,031 |
Fashion, arts and luxury media licensing and marketing services income |  |  | — |  |  |  | — |  |  |  | 3,443 |  |  |  | — |  |  |  | — |  |  |  | 3,443 |
Hotel operations, hospitality and VIP services |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Hotel operations, hospitality and VIP services income |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 10,301 |  |  |  | — |  |  |  | 10,301 |
Subtotal |  |  | — |  |  |  | 13,469 |  |  |  | 14,474 |  |  |  | 10,301 |  |  |  | — |  |  |  | 38,244 |
Revenue from other sources |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Strategic investment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net fair value changes on financial assets at fair value through profit or loss |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (40,899 | ) |  |  | (40,899 | )
Gain related to disposed investment |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 123,634 |  |  |  | 123,634 |
Dividend income |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 9,935 |  |  |  | 9,935 |
Total |  |  | — |  |  |  | 13,469 |  |  |  | 14,474 |  |  |  | 10,301 |  |  |  | 92,670 |  |  |  | 130,914 |
Segments |  | Capital market solutions |  |  | Digital solutions and other services |  |  | Media and entertainment |  |  | Hotel operations, hospitality and VIP services |  |  | Total |
|  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |
Timing of revenue recognition |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Services transferred at a point in time |  |  | — |  |  |  | 1,249 |  |  |  | 11,031 |  |  |  | 10,301 |  |  |  | 22,581 |
Services transferred over time |  |  | — |  |  |  | 12,220 |  |  |  | 3,443 |  |  |  | — |  |  |  | 15,663 |
Total revenue from contracts with customers |  |  | — |  |  |  | 13,469 |  |  |  | 14,474 |  |  |  | 10,301 |  |  |  | 38,244 |
Schedule of Amount of Revenue Recognized | The following table shows the amount of revenue recognized in the current period that were included in the contract liabilities at the beginning of the reporting period:
|  | As of December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | US$ |  |  | US$ |  |  | US$ |
Revenue recognized that was included in contract liabilities at the beginning of the reporting period |  |  |  |  |  |  |  |  |  |  |  |
Capital market solutions |  |  | 6,000 |  |  |  | 81 |  |  |  | — |
Digital solutions services |  |  | — |  |  |  | — |  |  |  | 895 |
|  |  | 6,000 |  |  |  | 81 |  |  |  | 895 |
Schedule of Digital Solutions Services | The transaction prices allocated to the remaining performance obligations of digital solutions services (unsatisfied or partially unsatisfied) as of December 31, 2021, 2022 and 2023 are as follows: For digital solutions services
|  | As of December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | US$ |  |  | US$ |  |  | US$ |
Within one year |  |  | — |  |  |  | 26,138 |  |  |  | — |
More than one year |  |  | — |  |  |  | 12,953 |  |  |  | — |
|  |  | — |  |  |  | 39,091 |  |  |  | — |
Schedule of Other Income | B. Other income
|  | For the year ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | US$ |  |  | US$ |  |  | US$ |
Bank interest income |  |  | 2 |  |  |  | 2 |  |  |  | 4,178 |
Other interest income |  |  | — |  |  |  | 6,551 |  |  |  | 5,525 |
Interest income from the immediate holding company (Note 30(A)(iv)) (Note 30(B)(i)) |  |  | 14,926 |  |  |  | 9,703 |  |  |  | 10,489 |
Government grant |  |  | — |  |  |  | 151 |  |  |  | — |
Others |  |  | 1,221 |  |  |  | 1,656 |  |  |  | 2,750 |
|  |  | 16,149 |  |  |  | 18,063 |  |  |  | 22,942 |

X
- Definition Disclosure of analysis of revenue table 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 other operating income table text block. + References No definition available. + Details
Name: | amtd_DisclosureOfOtherOperatingIncomeTableTextBlock
Namespace Prefix: | amtd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Revenue from contract with customer table text block + References No definition available. + Details
Name: | amtd_RevenueFromContractWithCustomerTableTextBlock
Namespace Prefix: | amtd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of expected timing for satisfying remaining performance obligation. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b)(1) -SubTopic 10 -Topic 606 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-13 + Details
Name: | us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration