XML 153 R140.htm IDEA: XBRL DOCUMENT
v3.23.2

Reconciliation of Liabilities Arising from Financing Activities - Summary of Changes in Liabilities Arising from Financing Activities (Detail) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Apr. 30, 2023 | Apr. 30, 2021
Disclosure of reconciliation of liabilities arising from financing activities [line items] |  |
Beginning balance |  | $ 287,326
Financing cash flows | $ 14,276 | (2,480)
Interest accruals | 1,168 |
Acquisition of subsidiaries (note 14(a)) | 186,285 |
Non-cash transaction (note) | (81,972) | (284,675)
Exchange realignment | (151) | (171)
Ending balance | 119,606 | 0
Amount Due to AMTD Group [Member] |  |
Disclosure of reconciliation of liabilities arising from financing activities [line items] |  |
Beginning balance |  | 36,294
Financing cash flows | 0 | 9,196
Interest accruals | 0 |
Acquisition of subsidiaries (note 14(a)) | 81,972 |
Non-cash transaction (note) | (81,972) | (45,469)
Exchange realignment |  | (21)
Ending balance | 0 | 0
Amount Due to Fellow subsidiaries [Member] |  |
Disclosure of reconciliation of liabilities arising from financing activities [line items] |  |
Beginning balance |  | 251,032
Financing cash flows | 0 | (11,676)
Interest accruals | 0 |
Acquisition of subsidiaries (note 14(a)) | 0 |
Non-cash transaction (note) | 0 | (239,206)
Exchange realignment |  | (150)
Ending balance | 0 | 0
Amount Due To A Non controlling Shareholder [Member] |  |
Disclosure of reconciliation of liabilities arising from financing activities [line items] |  |
Beginning balance |  | 0
Financing cash flows | 0 | 0
Interest accruals | 407 |
Acquisition of subsidiaries (note 14(a)) | 53,464 |
Non-cash transaction (note) | 0 | 0
Exchange realignment | (68) |
Ending balance | 53,803 | 0
Bank borrowings [Member] |  |
Disclosure of reconciliation of liabilities arising from financing activities [line items] |  |
Beginning balance |  | 0
Financing cash flows | 14,276 | 0
Interest accruals | 761 |
Acquisition of subsidiaries (note 14(a)) | 50,849 |
Non-cash transaction (note) | 0 | 0
Exchange realignment | (83) |
Ending balance | $ 65,803 | $ 0

X
- Definition Increase decrease through interest accruals liabilities arising from financing activities. + References No definition available. + Details
Name: | hkd_IncreaseDecreaseThroughInterestAccrualsLiabilitiesArisingFromFinancingActivities
Namespace Prefix: | hkd_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
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_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in liabilities arising from financing activities resulting from the effect of changes in foreign exchange rates. [Refer: Liabilities arising from financing activities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 44B -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_44B_c&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in liabilities arising from financing activities resulting from financing cash flows. [Refer: Cash flows from (used in) financing activities; Liabilities arising from financing activities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 44B -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_44B_a&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in liabilities arising from financing activities resulting from obtaining or losing control of subsidiaries or other businesses. [Refer: Liabilities arising from financing activities; Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 44B -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_44B_b&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughObtainingOrLosingControlOfSubsidiariesOrOtherBusinessesLiabilitiesArisingFromFinancingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in liabilities arising from financing activities resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Liabilities arising from financing activities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 44B -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_44B_e&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of liabilities for which cash flows were, or future cash flows will be, classified in the statement of cash flows as cash flows from financing activities. [Refer: Cash flows from (used in) financing activities; Liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 44D -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_44D&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_LiabilitiesArisingFromFinancingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis=hkd_AmountDueToAmtdGroupMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis=hkd_AmountDueToFellowSubsidiariesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis=hkd_AmountDueToANonControllingShareholderMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis=ifrs-full_LongtermBorrowingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |