XML 83 R67.htm IDEA: XBRL DOCUMENT
v3.26.1

Acquisitions of Subsidiaries (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Acquisitions of Subsidiaries [Abstract] |
Schedule of Assets Acquired and Liabilities Recognized at the Date of Acquisition | Assets acquired and liabilities recognized at the date of acquisition
|  | US$ |
Interests in joint ventures |  |  | 24,726 |
Property, plant and equipment |  |  | 135,592 |
Cash and bank balances |  |  | 3,860 |
Accounts receivable |  |  | 527 |
Prepayments, deposits and other receivables |  |  | 20,365 |
Amount due from a non-controlling shareholder |  |  | 637 |
Account payable |  |  | (311 | )
Accruals and other payables |  |  | (2,269 | )
Bank borrowings |  |  | (50,849 | )
Amount due to a non-controlling shareholder |  |  | (53,464 | )
Amount due to AMTD Group |  |  | (81,968 | )
|  |  | (3,154 | )
Assets acquired and liabilities recognized at the date of acquisition
|  | US$ |
Cash and bank balances |  |  | 27 |
Accounts receivable |  |  | 674 |
Prepayments, other receivables and deposits |  |  | 301 |
Property, plant and equipment |  |  | 333 |
Intangible assets |  |  | 25,392 |
Accounts payables |  |  | (402 | )
Other payables and accruals |  |  | (2,068 | )
Bank borrowings |  |  | (37 | )
Deferred tax liabilities |  |  | (2,920 | )
Net assets acquired |  |  | 21,300 |
Assets acquired and liabilities recognized at the date of acquisition
|  | US$ |
Property, plant and equipment |  |  | 189,826 |
Accounts receivable |  |  | 920 |
Prepayments, deposits and other receivables |  |  | 622 |
Cash and cash equivalents |  |  | 4,273 |
Accounts payables |  |  | (116 | )
Other payables and accruals |  |  | (467 | )
Provisions |  |  | (1,406 | )
Contract liabilities |  |  | (471 | )
Amount due to shareholders |  |  | (47,157 | )
Tax liabilities |  |  | (214 | )
Bank borrowings |  |  | (159,722 | )
Non-controlling interests |  |  | 6,817 |
Net assets acquired |  |  | (7,095 | )
Interests in joint venture eliminated |  |  | (7,095 | )
Schedule of Reserve Arising on Acquisition | Reserve arising on acquisition:
|  | US$ |
Consideration transferred |  |  | 268,000 |
Plus: non-controlling interests of AMTD Digital |  |  | (1,019 | )
Plus: non-controlling interests of AMTD Assets |  |  | (336 | )
Plus: non-controlling interests of AMTD Assets’ subsidiaries |  |  | 5,355 |
Less: recognized amounts of net liabilities acquired |  |  | 3,154 |
|  |  | 275,154 |
Schedule of Net Cash Inflow on Acquisition | Net cash inflow on acquisition of WME Assets
|  | US$ |
Cash consideration paid |  |  | — |
Add: cash and cash equivalent balances acquired |  |  | 3,860 |
|  |  | 3,860 |
Cash and cash equivalent balances acquired |  |  | 4,273 |
Schedule of Consideration Transferred |
|  | US$ |
Cash |  |  | 2,540 |
Ordinary shares of the Company |  |  | 5,607 |
Ordinary shares of AMTD Digital |  |  | 5,607 |
Other consideration payable |  |  | 3,077 |
|  |  | 16,831 |
Schedule of Gain Arising on Acquisition | Gain arising on acquisition:
|  | US$ |
Recognized amounts of net payable assets acquired |  |  | 21,300 |
Less: consideration paid/payable |  |  | (16,831 | )
|  |  | 4,469 |
Schedule of Net Cash Outflow on Acquisition | Net cash outflow on acquisition of The Art Newspaper SA
|  | US$ |
Cash consideration paid |  |  | (2,540 | )
Less: cash and cash equivalents balances acquired |  |  | 27 |
|  |  | (2,513 | )

X
- Definition Tabular disclosure of net cash inflow on acquisition. + References No definition available. + Details
Name: | amtd_ScheduleOfNetCashInflowOnAcquisitionTableTextBlock
Namespace Prefix: | amtd_
Data Type: | dtr:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of net cash outflow on acquisition. + References No definition available. + Details
Name: | amtd_ScheduleOfNetCashOutflowOnAcquisitionTableTextBlock
Namespace Prefix: | amtd_
Data Type: | dtr:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of contingent consideration in asset acquisition. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 50 -Name Accounting Standards Codification -Section 15 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480123/805-50-15-3 + Details
Name: | us-gaap_AssetAcquisitionContingentConsiderationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of asset acquisition. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 50 -Name Accounting Standards Codification -Section 15 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480123/805-50-15-3 + Details
Name: | us-gaap_AssetAcquisitionTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Tabular disclosure of business combination. Includes, but is not limited to, recognized asset and liability. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-8 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 41 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479303/805-10-55-41 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479581/805-30-50-2 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1 Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-3 Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2 + Details
Name: | us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of asset acquired and liability assumed in business combination and recognized at acquisition date. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
Name: | us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration