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Non-Controlling Interests (Tables)
 12 Months Ended
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