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Reconciliation of Liabilities Arising from Financing Activities (Tables) | 12 Months Ended
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Apr. 30, 2023
Disclosure of reconciliation of liabilities arising from financing activities [abstract] |
Summary of Changes in Liabilities Arising from Financing Activities | The table below details changes in the Group’s liabilities arising from financing activities, including both cash and non-cash changes. Liabilities arising from financing activities are those for which cash flows were, or future cash flows will be, classified in the Group’s consolidated statements of cash flows as cash flows from financing activities.
|  | Amount due to AMTD Group |  |  | Amounts due to fellow subsidiaries |  |  | Amount due to a non- controlling shareholder |  |  | Bank borrowings |  |  | Total |
|  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |
At May 1, 2020 |  |  | 36,294 |  |  |  | 251,032 |  |  |  | — |  |  |  | — |  |  |  | 287,326 |
Financing cash flows |  |  | 9,196 |  |  |  | (11,676 | ) |  |  | — |  |  |  | — |  |  |  | (2,480 | )
Non-cash transaction (note) |  |  | (45,469 | ) |  |  | (239,206 | ) |  |  | — |  |  |  | — |  |  |  | (284,675 | )
Exchange realignment |  |  | (21 | ) |  |  | (150 | ) |  |  | — |  |  |  | — |  |  |  | (171 | )
At April 30, 2021 and 2022 |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Financing cash flows |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 14,276 |  |  |  | 14,276 |
Interest accruals |  |  | — |  |  |  | — |  |  |  | 407 |  |  |  | 761 |  |  |  | 1,168 |
Acquisition of subsidiaries (note 14(a)) |  |  | 81,972 |  |  |  | — |  |  |  | 53,464 |  |  |  | 50,849 |  |  |  | 186,285 |
Non-cash transaction (note) |  |  | (81,972 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (81,972 | )
Exchange realignment |  |  | — |  |  |  | — |  |  |  | (68 | ) |  |  | (83) |  |  |  | (151 | )
At April 30, 2023 |  |  | — |  |  |  | — |  |  |  | 53,803 |  |  |  | 65,803 |  |  |  | 119,606 |
| Note: | Pursuant to the offsetting agreements described in note 30, amount due to AMTD Group and amounts due to fellow subsidiaries, which amounted to US$45,469 and US$239,206, respectively, were netted-off with amount due from AMTD Group and amounts due from fellow subsidiaries under these agreements during the year ended April 30, 2021. Amount due to AMTD Group of US$81,972 was net-off with amount due from AMTD Group under these agreements during the year ended April 30, 2023.

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- Definition The disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities] + 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
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