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v3.23.2

Non-Controlling Interests (Tables) | 12 Months Ended
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Apr. 30, 2023
Disclosure of subsidiaries [line items] |
Summary of Non-Controlling Interests |
|  | Share of net assets of subsidiaries |
|  | US$ |
At May 1, 2020 |  |  | — |
Loss for the year attributable to non-controlling interests |  |  | (803 | )
Exchange differences arising on translation |  |  | 49 |
Non-controlling interests arising on the acquisition of subsidiaries (note 14(b)) |  |  | 4,002 |
At April 30, 2021 |  |  | 3,248 |
Loss for the year attributable to non-controlling interests |  |  | (1,653 | )
Exchange differences arising on translation |  |  | (52 | )
Issue of shares (note 26 ) |  |  | 57 |
Share-based compensation (note 31) |  |  | 914 |
At April 30, 2022 |  |  | 2,514 |
Loss for the year attributable to non-controlling interests |  |  | (1,597 | )
Exchange differences arising on translation |  |  | (475 | )
Surplus on revaluation of hotel properties |  |  | 586 |
Share of other comprehensive expense of joint ventures |  |  | (3 | )
Non-controlling interests arising on the acquisition of subsidiaries (note 14(a)) |  |  | 62,130 |
At April 30, 2023 |  |  | 63,155 |
Summary Of Investments In Subsidiary By Noncontrolling Interests | As of April 30, 2022 and 2023, the Group’s principal subsidiaries consist of the followings:
Name of principal subsidiaries |  | Date of incorporation/ acquisition |  | Place of incorporation/ establishment |  | Issued and fully paid/ registered share capital ( In dollar amount) |  | Percentage of shareholdings or voting rights at April 30, |  |  | Principal activities
|  |  |  |  |  |  |  | 2022 |  |  | 2023 |  |  |
AMTD Risk Solutions Group Limited (“AMTD RSG”) |  | August 13, 2004 |  | Hong Kong |  | HK$300,000 |  |  | 100% |  |  |  | 100% |  |  | Provision of digital solutions services—financial services and non financial services
AMTD Digital Media Limited |  | August 13, 2004 |  | Hong Kong |  | HK$1 |  |  | 100% |  |  |  | 100% |  |  | Provision of digital solutions services—non financial services
AMTD Principal Investment Solutions Group Limited |  | July 27, 2016 |  | BVI |  | US$1 |  |  | 100% |  |  |  | 100% |  |  | Investment holding
AMTD Direct Investment I Limited |  | August 29, 2018 |  | BVI |  | US$1 |  |  | 100% |  |  |  | 100% |  |  | Investment holding
AMTD Biomedical Investment Limited |  | July 28, 2017 |  | BVI |  | US$1 |  |  | 100% |  |  |  | 100% |  |  | Investment holding
PolicyPal Pte. Ltd. (“PolicyPal”) |  | August 3, 2020 |  | Singapore |  | US$70 |  |  | 51% |  |  |  | 51% |  |  | Provision of digital solutions services—financial services
AMTD Assets Group** |  | February 6, 2023 |  | Cayman Islands |  | US$1 |  |  | — |  |  |  | 96.1% |  |  | Investment holding
Fine Cosmos Development Limited** |  | February 6, 2023 |  | Hong Kong |  | HK$2 |  |  | — |  |  |  | 49%* |  |  | Hotel operations, hospitality and VIP services
Name of principal subsidiaries |  | Date of incorporation/ acquisition |  | Place of incorporation/ establishment |  | Issued and fully paid/ registered share capital ( In dollar amount) |  |  | Percentage of shareholdings or voting rights at April 30, |  |  | Principal activities
|  |  |  |  |  |  |  |  | 2022 |  |  | 2023 |  |  |
RCC Holdings Limited** |  | February 6, 2023 |  | Canada |  |  | Canada dollar (“CAD”) 73,000,100 |  |  |  | — |  |  |  | 51% |  |  | Hotel operations, hospitality and VIP services
Hotel Versante Limited** |  | February 6, 2023 |  | Canada |  |  | CAD3,500,100 |  |  |  | — |  |  |  | 51% |  |  | Hotel operations, hospitality and VIP services
| * | The Group has equity interests and control over Fine Cosmos Development Limited due to the shareholders’ agreement of which the Group has rights to direct decision making of the relevant activities of Fine Cosmos Development Limited and thus Fine Cosmos Development Limited is a subsidiary of AMTD Assets Group.
| ** | On February 6, 2023, the Company acquired 96.1% of the equity interest of AMTD Assets Group from AMTD Group. The acquisition of AMTD Assets Group and its subsidiaries (“AMTD Assets”) has been accounted for as business combination under common control. See note 14(a) for details.
Summary of Detailed Information about Financial Information of Subsidiaries that has Material Noncontrolling Interests | Summarised financial information in respect of each of the Group’s subsidiaries that has material non-controlling interests is set out below. The summarised financial information below represents amounts before intragroup eliminations.
|  | As of April 30, 2023 |
|  | Fine Cosmos Development Limited |  |  | RCC Holdings Limited and Hotel Versante Limited |
|  | US$ |  |  | US$ |
Current assets |  |  | 4,330 |  |  |  | 1,666 |
Non-current assets |  |  | 171,977 |  |  |  | 69,374 |
Current liabilities |  |  | (126,670 | ) |  |  | (2,117 | )
Equity attributable to owners of the Company |  |  | 24,322 |  |  |  | 35,151 |
Non-controlling interests |  |  | 25,315 |  |  |  | 33,772 |
|  | February 6, 2023 to April 30, 2023 |
|  | Fine Cosmos Development Limited |  |  | RCC Holdings Limited and Hotel Versante Limited |
|  | US$ |  |  | US$ |
Revenue |  |  | 1,087 |  |  |  | 1,107 |
Expenses |  |  | (2,565 | ) |  |  | (1,199 | )
Loss for the period |  |  | (1,478 | ) |  |  | (92 | )
Loss attributable to owners of the Company |  |  | (716 | ) |  |  | (45 | )
Loss attributable to the non-controlling interests |  |  | (762 | ) |  |  | (47 | )
Loss for the period |  |  | (1,478 | ) |  |  | (92 | )
Non-controlling interests [member] |
Disclosure of subsidiaries [line items] |
Summary Of Investments In Subsidiary By Noncontrolling Interests |
Name of subsidiaries |  | Proportion of ownership interests and/or voting rights held by non- controlling interests |  |  | Loss allocated to non- controlling interests for the year |  |  | Non-controlling interests |
|  | 30/4/2022 |  |  | 30/4/2023 |  |  | 30/4/2022 |  |  | 30/4/2023 |  |  | 30/4/2022 |  |  | 30/4/2023 |
|  |  |  |  |  |  |  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |
Fine Cosmos Development Limited |  |  | — |  |  |  | 51 | % |  |  | — |  |  |  | (762 | ) |  |  | — |  |  |  | 25,315 |
RCC Holdings Limited and Hotel Versante Limited |  |  | — |  |  |  | 49 | % |  |  | — |  |  |  | (47 | ) |  |  | — |  |  |  | 33,772 |
Individually immaterial subsidiaries with non-controlling interests |  |  |  |  |  |  |  |  |  |  | (1,653 | ) |  |  | (788 | ) |  |  | 2,514 |  |  |  | 4,068 |
|  |  |  |  |  |  |  |  |  |  | (1,653 | ) |  |  | (1,597 | ) |  |  | 2,514 |  |  |  | 63,155 |

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