AMTD IDEA (AMTD) 6-K 30 Sep 22 2022 Q2 Current report (foreign) Financial data

Cover Page

Cover Page	6 Months Ended
	Jun. 30, 2022
Document Information [Line Items]
Document Period End Date	Jun. 30, 2022
Document Type	6-K
Amendment Flag	false
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2022
Entity Registrant Name	AMTD IDEA Group
Current Fiscal Year End Date	--12-31
Entity Central Index Key	0001769731

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Profit Or Loss And Other Comprehensive Income - HKD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
REVENUE
Fee and commission income	$ 474,800,943	$ 351,522,552
Digital solutions and other services	56,018,141	0
Fashion and luxury media advertising and marketing services	7,667,252	0
Dividend and gain related to disposed investment	50,213,509	167,824,938
Total income	588,699,845	519,347,490
Net fair value changes on derivative financial assets	475,415,376	(36,005,365)
Net fair value changes on financial assets at fair value through profit or loss, stock loan and derivative financial asset	(141,508,552)	240,006,805
Total revenue	922,606,669	723,348,930
Other income	57,603,453	71,500,916
Other operating expenses	(60,621,102)	(41,768,252)
Staff costs	(59,046,165)	(43,133,986)
Share of profit or losses of associates	(88,450)	0
Finance costs	(2,494,024)	(6,401,352)
Net fair value changes on derivative financial liability	13,347,266	(742,618)
PROFIT BEFORE TAX	871,307,647	702,803,638
Income tax expense	(69,912,890)	(73,116,457)
PROFIT FOR THE PERIOD	801,394,757	629,687,181
Attributable to:
Owners of the parent	741,618,999	567,049,552
Non-controlling interests	(1,436,854)	(134,120)
Holders of perpetual securities	61,212,612	62,771,749
PROFIT FOR THE PERIOD	801,394,757	629,687,181
Class A Ordinary Shares [Member]
Attributable to:
Owners of the parent	$ 339,059,987	$ 143,897,916
EARNINGS PER SHARE ATTRIBUTABLE TO ORDINARY EQUITY HOLDERS OF THE PARENT
Basic	$ 2.55	$ 2.31
Diluted	$ 2.55	$ 2.31
Class B Ordinary Shares [Member]
Attributable to:
Owners of the parent	$ 402,559,012	$ 423,151,636
EARNINGS PER SHARE ATTRIBUTABLE TO ORDINARY EQUITY HOLDERS OF THE PARENT
Basic	$ 2.55	$ 2.31
Diluted	$ 2.55	$ 2.31

Condensed Consolidated Statem_2

Condensed Consolidated Statements Of Financial Position - HKD ($)	Jun. 30, 2022	Dec. 31, 2021
Current assets
Accounts receivable	$ 604,275,555	$ 86,514,680
Prepayments, deposits and other receivables	332,946,735	21,916,382
Due from immediate holding company	4,554,755,078	2,144,975,230
Derivative financial assets	1,445,309,895	969,894,519
Other assets	97,482,172	136,065,738
Cash and bank balances	140,261,201	526,206,108
Total current assets	7,175,030,636	3,885,572,657
Non-current assets
Property, plant and equipment	1,720,726	67,131
Right of use assets	2,061,690	0
Investment in associates	15,291,327	0
Goodwill	58,675,041	0
Other intangible assets	737,726,551	15,171,170
Financial assets at fair value through profit or loss	1,436,656,772	2,574,695,685
Stock loan	284,939,600	211,331,400
Total non-current assets	2,537,071,707	2,801,265,386
Total assets	9,712,102,343	6,686,838,043
Current liabilities
Accounts payable	282,463,255	155,020,918
Bank borrowings	161,132,094	388,870,500
Other payables and accruals	185,784,757	92,225,549
Lease liabilities	2,778,798	0
Provision	31,814,184	0
Tax payable	127,928,437	136,124,845
Total current liabilities	791,901,525	772,241,812
Non-current liabilities
Deferred tax liabilities	76,716,735	0
Derivative financial liability	0	13,752,673
Convertible bond	0	111,970,384
Total non-current liabilities	76,716,735	125,723,057
Total liabilities	868,618,260	897,964,869
Equity
Treasury shares	(5,000,000,000)	(5,000,000,000)
Capital reserve	6,774,769,610	4,551,183,728
Exchange reserve	1,794,046	1,466,991
Retained profits	5,191,108,994	4,449,489,995
Total equity attributable to ordinary shareholders of the Company	6,967,968,510	4,002,333,416
Non-controlling interests	105,084,217	15,496,320
Perpetual securities	1,770,431,356	1,771,043,438
Total equity	8,843,484,083	5,788,873,174
Total liabilities and equity	9,712,102,343	6,686,838,043
Class A ordinary shares [Member]
Equity
Share capital	92,706	48,838
Class B Ordinary Shares [Member]
Equity
Share capital	$ 203,154	$ 143,864

Consolidated Statements Of Fina

Consolidated Statements Of Financial Position (Parenthetical) - $ / shares	Jun. 30, 2022	Dec. 31, 2021
Class A ordinary shares [Member]
Disclosure of classes of share capital [line items]
Common stock par or stated value per share	$ 0.0001	$ 0.0001
Common stock shares authorised	8,000,000,000	8,000,000,000
Common stock shares issued	144,077,210	62,327,851
Common stock shares outstanding	144,077,210	62,327,851
Class B ordinary shares [Member]
Disclosure of classes of share capital [line items]
Common stock par or stated value per share	$ 0.0001	$ 0.0001
Common stock shares authorised	2,000,000,000	2,000,000,000
Common stock shares issued	233,526,979	183,283,628
Common stock shares outstanding	233,526,979	183,283,628

Corporate Information

Corporate Information	6 Months Ended
	Jun. 30, 2022
Corporate Information [Abstract]
Corporate Information	1 CORPORATE INFORMATION AMTD IDEA Group (the “Company”) (formerly known as AMTD International Inc. or AMTD Inc.) is a limited liability company incorporated in Cayman Islands on February 4, 2019. The Company completed its initial public offering on New York Stock Exchange on August 5, 2019 and its shares are listed through admission on Singapore Exchange on April 8, 2020. The Company is an investment holding company. The Company and its subsidiaries (collectively referred to as the “Group”) are involved in investment banking, the provision of financial advisory services, assets management services, strategic investments, digital solutions and other services, and fashion and luxury media advertising and marketing services. The Company’s ultimate holding company is AMTD Group Company Limited (“AMTD Group”), a company incorporated in the British Virgin Islands.

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2022
Basis of Presentation [Abstract]
Basis of Presentation	2 BASIS OF PRESENTATION Basis of preparation Except as described below for the newly application of accounting policies, the Group’s condensed consolidated financial information has been prepared in accordance with the same accounting policies adopted in the Group’s last annual consolidated financial statements as at and for the year ended December 31, 2021 (“Annual Financial Statements”) included in Form 20-F filed on April 18, 2022 and should be read in conjunction with the Annual Financial Statements. They do not include all of the information required for a complete set of financial statements prepared in accordance with International Financial Reporting Standards (“IFRSs”). However, selected explanatory notes are included to explain events and transactions that are significant for understanding of the changes in the Group’s financial position and performance since the Annual Financial Statements. Accounting policies newly applied by the Group Business combinations under common control The Company and AMTD Digital Inc. (“AMTD Digital”) are under common control of AMTD Group. The Company accounts for the business combination between entities under common control using historical carrying values and under prospective basis (referred to herein as predecessor accounting). For predecessor accounting: • Assets and liabilities of the acquired entity are stated at carrying amounts. Fair value measurement is not required. • Income statement reflects the results of the combining parties. • No new goodwill arises in predecessor accounting: • Any difference between the consideration given and the aggregate carrying value of the assets and liabilities of the acquired entity at the date of the transaction is recognized in equity.

Revenue and Other Income

Revenue and Other Income	6 Months Ended
	Jun. 30, 2022
Disclosure of disaggregation of revenue from contracts with customers [abstract]
Revenue and Other Income	3. REVENUE AND OTHER INCOME An analysis of revenue is as follows: Six months ended June 30, 2021 2022 HK$ HK$ Revenue from contracts with customers Investment banking Investment banking fee and income 291,497,733 435,985,156 Asset management Management fee and performance-based incentive fee 42,543,660 9,352,544 Brokerage and handling fees 16,984,991 29,177,645 Others 496,168 285,598 60,024,819 38,815,787 Digital solutions and other services Digital — 56,018,141 Fashion and luxury media advertising and marketing services Fashion and luxury media advertising and marketing services income — 7,667,252 351,522,552 538,486,336 Revenue from other sources Strategic investments Dividend income 48,711,208 50,213,509 Gain related to disposed investments 119,113,730 — 167,824,938 50,213,509 Net fair value changes on financial assets at fair value through profit or loss and stock loan -from listed equity shares, at quoted price 36,005,365 (300,371,893 ) -from unlisted equity shares and movie income right investments 204,001,440 158,863,341 Total net fair value changes on financial assets at fair value through profit or loss and stock loan 240,006,805 (141,508,552 ) Net fair value changes on derivative financial asset s -from derivative financial asset s (36,005,365 ) 475,415,376 204,001,440 333,906,824 Total revenue 723,348,930 922,606,669 (i) Disaggregated revenue information The Company assesses revenues based upon the nature or type of goods or services it provides and the operating segments of the related businesses. The following tables present disaggregated revenue information: For the six months ended June 30, 2021 Segments Investment Asset Strategic Total HK$ HK$ HK$ HK$ Investment banking Underwriting commission and brokerage fee 21,904,493 — — 21,904,493 Financial advisory fee 269,593,240 — — 269,593,240 Asset management Management fee and performance -based incentive fee — 42,543,660 — 42,543,660 Brokerage and handling fee — 16,984,991 — 16,984,991 Strategic investment Net fair value changes on financial assets at fair value through profit or loss and stock loan — — 240,006,805 240,006,805 Net fair value changes on derivative financial asset s — — (36,005,365 ) (36,005,365 ) Gain related to disposed investment — — 119,113,730 119,113,730 Dividend income — — 48,711,208 48,711,208 Others — 496,168 — 496,168 Total 291,497,733 60,024,819 371,826,378 723,348,930 Segments Investment Asset Total HK$ HK$ HK$ Timing of revenue recognition Services transferred at a point in time 291,259,872 17,481,159 308,741,031 Services transferred over time 237,861 42,543,660 42,781,521 Total revenue from contracts with customers 291,497,733 60,024,819 351,522,552 (i) Disaggregated revenue information (continued) For the six months ended June 30, 2022 Segments Investment Asset Digital 1 Fashion and 2 Strategic Total HK$ HK$ HK$ HK$ HK$ HK$ Investment banking Underwriting commission and brokerage fee 89,585,893 — — — — 89,585,893 Financial advisory fee 346,399,263 — — — — 346,399,263 Asset management Management fee and performance -based incentive fee — 9,352,544 — — — 9,352,544 Brokerage and handling fee — 29,177,645 — — — 29,177,645 Digital solutions and other services Insurance brokerage services — — 1,549,561 — — 1,549,561 Digital solutions — — 54,468,580 — — 54,468,580 Fashion and luxury media advertising and marketing Fashion and luxury media advertising and marketing — — — 7,667,252 — 7,667,252 Strategic investment Net fair value changes on financial assets at fair value — — — — (141,508,552 ) (141,508,552 ) Net fair value changes on derivative financial asset s — — — — 475,415,376 475,415,376 Dividend income — — — — 50,213,509 50,213,509 Others — 285,598 — — — 285,598 Total 435,985,156 38,815,787 56,018,141 7,667,252 384,120,333 922,606,669 1 Digital solutions and other services segment represents the business of AMTD Digital which was acquired in February 2022. 2 Fashion and luxury media advertising and marketing services segment represents the business of L’Officiel Inc. SAS (“L’Officiel”) which was acquired in April 2022. Segments Investment Asset Digital Fashion and Total HK$ HK$ HK$ HK$ HK$ Timing of revenue recognition Services transferred at a point in time 435,985,156 29,463,243 1,549,561 7,667,252 474,665,212 Services transferred over time — 9,352,544 54,468,580 — 63,821,124 Total revenue from contracts with customers 435,985,156 38,815,787 56,018,141 7,667,252 538,486,336 Other income Six months ended June 30, 2021 2022 HK$ HK$ Bank interest income 8,092 8,018 Other interest income — 18,221,862 Interest income from the immediate holding company 67,143,011 24,286,310 Others 4,349,813 15,087,263 71,500,916 57,603,453

Earnings Per Share Attributable

Earnings Per Share Attributable To Ordinary Equity Holders of The Parent	6 Months Ended
	Jun. 30, 2022
Earnings/(loss) Per Share Attributable To Ordinary Equity Holders of The Parent
Earnings Per Share Attributable To Ordinary Equity Holders of The Parent	4. EARNINGS PER SHARE ATTRIBUTABLE TO ORDINARY EQUITY HOLDERS OF THE PARENT Basic and diluted earnings per share for each of the periods presented are calculated as follows: Six months ended June 30, 2021 2022 Basic earnings per share: Numerator: Profit attributable to ordinary equity holders of the parent used in the basic earnings per share calculation (HK$)-basic Class A 143,897,916 339,059,987 Profit attributable to ordinary equity holders of the parent used in the basic earnings per share calculation (HK$)-basic Class B 423,151,636 402,559,012 Denominator: Weighted average number of Class A ordinary shares outstanding—basic 62,327,851 132,811,773 Weighted average number of Class B ordinary shares outstanding—basic 165,665,944 157,684,711 Basic earnings per share (HK$) Class A 2.31 2.55 Basic earnings per share (HK$) Class B 2.31 2.55 For the periods ended June 30, 2022 and 2021, the computation of diluted earnings per share has not taken into account the effect of convertible bond which is anti-dilutive.

Accounts Receivable

Accounts Receivable	6 Months Ended
	Jun. 30, 2022
Trade and other receivables [abstract]
Accounts Receivable	5. ACCOUNTS RECEIVABLE Dec 31, 2021 Jun 30, 2022 HK$ HK$ Receivable from investment banking services 54,763,265 434,977,962 Receivable from brokers and clearing house 21,406,257 7,249,386 Receivable from digital solution and services — 44,234,203 Receivable from fashion and luxury media advertising and marketing services — 17,099,980 Clients’ receivables 10,345,158 93,950,599 Dividend receivables — 6,763,425 86,514,680 604,275,555

Financial Assets At Fair Value

Financial Assets At Fair Value Through Profit Or Loss, Stock Loan And Derivative Financial Assets	6 Months Ended
	Jun. 30, 2022
Disclosure Of Financial Assets At Fair Value Through Profit Or Loss Stock Loan And Derivative Financial Assets [Abstract]
Financial Assets At Fair Value Through Profit Or Loss, Stock Loan And Derivative Financial Assets	6. FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS, STOCK LOAN AND DERIVATIVE FINANCIAL ASSET S Dec 31, 2021 Jun 30, 2022 HK$ HK$ Financial assets at fair value through profit or loss, other than stock loan 2,574,695,685 1,436,656,772 Stock loan 211,331,400 284,939,600 Derivative financial asset s 969,894,519 1,445,309,895 Total financial assets at fair value through profit or loss 3,755,921,604 3,166,906,267 Listed 1,055,407,260 951,631,782 Unlisted 1,730,619,825 769,964,590 Derivative financial asset s 969,894,519 1,445,309,895 3,755,921,604 3,166,906,267

Accounts Payable

Accounts Payable	6 Months Ended
	Jun. 30, 2022
Trade and other payables [abstract]
Accounts Payable	7. ACCOUNTS PAYABLE Dec 31, 2021 Jun 30, 2022 HK$ HK$ Clients’ payables 146,917 3,856,366 Payables to clearing house and brokers 8,590,241 78,897,795 Payables to insurance companies — 11,394,545 Clients’ monies held on trust 146,283,760 93,827,661 Payables to suppliers of fashion, media advertising and marketing services — 94,486,888 155,020,918 282,463,255

Business Combinations

Business Combinations	6 Months Ended
	Jun. 30, 2022
Disclosure of detailed information about business combination [abstract]
Business Combinations	8. BUSINESS COMBINATIONS (i) In February 2022, the Company acquired a majority stake of AMTD Digital by issuing new Class A and Class B shares to the selling shareholders of AMTD Digital at a consideration of approximately US$993 million, which was based on the agreed share price of US$8.38 of the Company. The transaction was completed on February 23, 2022 and accounted for using The o (ii) In April 2022, the Company acquired all the equity interest of L’Officiel . The transaction was completed on April 20, 2022 and accounted for using

Basis of Presentation (Policies

Basis of Presentation (Policies)	6 Months Ended
	Jun. 30, 2022
Basis of Presentation [Abstract]
Basis of preparation	Basis of preparation Except as described below for the newly application of accounting policies, the Group’s condensed consolidated financial information has been prepared in accordance with the same accounting policies adopted in the Group’s last annual consolidated financial statements as at and for the year ended December 31, 2021 (“Annual Financial Statements”) included in Form 20-F filed on April 18, 2022 and should be read in conjunction with the Annual Financial Statements. They do not include all of the information required for a complete set of financial statements prepared in accordance with International Financial Reporting Standards (“IFRSs”). However, selected explanatory notes are included to explain events and transactions that are significant for understanding of the changes in the Group’s financial position and performance since the Annual Financial Statements.
Accounting policies newly applied by the Group	Accounting policies newly applied by the Group Business combinations under common control The Company and AMTD Digital Inc. (“AMTD Digital”) are under common control of AMTD Group. The Company accounts for the business combination between entities under common control using historical carrying values and under prospective basis (referred to herein as predecessor accounting). For predecessor accounting: • Assets and liabilities of the acquired entity are stated at carrying amounts. Fair value measurement is not required. • Income statement reflects the results of the combining parties. • No new goodwill arises in predecessor accounting: • Any difference between the consideration given and the aggregate carrying value of the assets and liabilities of the acquired entity at the date of the transaction is recognized in equity. 4

Revenue and Other Income (Table

Revenue and Other Income (Tables)	6 Months Ended
	Jun. 30, 2022
Disclosure of disaggregation of revenue from contracts with customers [abstract]
Summary of analysis of revenue	An analysis of revenue is as follows: Six months ended June 30, 2021 2022 HK$ HK$ Revenue from contracts with customers Investment banking Investment banking fee and income 291,497,733 435,985,156 Asset management Management fee and performance-based incentive fee 42,543,660 9,352,544 Brokerage and handling fees 16,984,991 29,177,645 Others 496,168 285,598 60,024,819 38,815,787 Digital solutions and other services Digital — 56,018,141 Fashion and luxury media advertising and marketing services Fashion and luxury media advertising and marketing services income — 7,667,252 351,522,552 538,486,336 Revenue from other sources Strategic investments Dividend income 48,711,208 50,213,509 Gain related to disposed investments 119,113,730 — 167,824,938 50,213,509 Net fair value changes on financial assets at fair value through profit or loss and stock loan -from listed equity shares, at quoted price 36,005,365 (300,371,893 ) -from unlisted equity shares and movie income right investments 204,001,440 158,863,341 Total net fair value changes on financial assets at fair value through profit or loss and stock loan 240,006,805 (141,508,552 ) Net fair value changes on derivative financial asset s -from derivative financial asset s (36,005,365 ) 475,415,376 204,001,440 333,906,824 Total revenue 723,348,930 922,606,669
Summary of revenue from contracts with customers	For the six months ended June 30, 2021 Segments Investment Asset Strategic Total HK$ HK$ HK$ HK$ Investment banking Underwriting commission and brokerage fee 21,904,493 — — 21,904,493 Financial advisory fee 269,593,240 — — 269,593,240 Asset management Management fee and performance -based incentive fee — 42,543,660 — 42,543,660 Brokerage and handling fee — 16,984,991 — 16,984,991 Strategic investment Net fair value changes on financial assets at fair value through profit or loss and stock loan — — 240,006,805 240,006,805 Net fair value changes on derivative financial asset s — — (36,005,365 ) (36,005,365 ) Gain related to disposed investment — — 119,113,730 119,113,730 Dividend income — — 48,711,208 48,711,208 Others — 496,168 — 496,168 Total 291,497,733 60,024,819 371,826,378 723,348,930 For the six months ended June 30, 2022 Segments Investment Asset Digital 1 Fashion and 2 Strategic Total HK$ HK$ HK$ HK$ HK$ HK$ Investment banking Underwriting commission and brokerage fee 89,585,893 — — — — 89,585,893 Financial advisory fee 346,399,263 — — — — 346,399,263 Asset management Management fee and performance -based incentive fee — 9,352,544 — — — 9,352,544 Brokerage and handling fee — 29,177,645 — — — 29,177,645 Digital solutions and other services Insurance brokerage services — — 1,549,561 — — 1,549,561 Digital solutions — — 54,468,580 — — 54,468,580 Fashion and luxury media advertising and marketing Fashion and luxury media advertising and marketing — — — 7,667,252 — 7,667,252 Strategic investment Net fair value changes on financial assets at fair value — — — — (141,508,552 ) (141,508,552 ) Net fair value changes on derivative financial asset s — — — — 475,415,376 475,415,376 Dividend income — — — — 50,213,509 50,213,509 Others — 285,598 — — — 285,598 Total 435,985,156 38,815,787 56,018,141 7,667,252 384,120,333 922,606,669 1 Digital solutions and other services segment represents the business of AMTD Digital which was acquired in February 2022. 2 Fashion and luxury media advertising and marketing services segment represents the business of L’Officiel Inc. SAS (“L’Officiel”) which was acquired in April 2022.
Summary of other income	Other income Six months ended June 30, 2021 2022 HK$ HK$ Bank interest income 8,092 8,018 Other interest income — 18,221,862 Interest income from the immediate holding company 67,143,011 24,286,310 Others 4,349,813 15,087,263 71,500,916 57,603,453
Summary of timing of revenue recognition	Segments Investment Asset Total HK$ HK$ HK$ Timing of revenue recognition Services transferred at a point in time 291,259,872 17,481,159 308,741,031 Services transferred over time 237,861 42,543,660 42,781,521 Total revenue from contracts with customers 291,497,733 60,024,819 351,522,552 Segments Investment Asset Digital Fashion and Total HK$ HK$ HK$ HK$ HK$ Timing of revenue recognition Services transferred at a point in time 435,985,156 29,463,243 1,549,561 7,667,252 474,665,212 Services transferred over time — 9,352,544 54,468,580 — 63,821,124 Total revenue from contracts with customers 435,985,156 38,815,787 56,018,141 7,667,252 538,486,336

Earnings Per Share Attributab_2

Earnings Per Share Attributable To Ordinary Equity Holders of The Parent (Tables)	6 Months Ended
	Jun. 30, 2022
Earnings/(loss) Per Share Attributable To Ordinary Equity Holders of The Parent
Summary of Basic and diluted earnings per share	Basic and diluted earnings per share for each of the periods presented are calculated as follows: Six months ended June 30, 2021 2022 Basic earnings per share: Numerator: Profit attributable to ordinary equity holders of the parent used in the basic earnings per share calculation (HK$)-basic Class A 143,897,916 339,059,987 Profit attributable to ordinary equity holders of the parent used in the basic earnings per share calculation (HK$)-basic Class B 423,151,636 402,559,012 Denominator: Weighted average number of Class A ordinary shares outstanding—basic 62,327,851 132,811,773 Weighted average number of Class B ordinary shares outstanding—basic 165,665,944 157,684,711 Basic earnings per share (HK$) Class A 2.31 2.55 Basic earnings per share (HK$) Class B 2.31 2.55 For the periods ended June 30, 2022 and 2021, the computation of diluted earnings per share has not taken into account the effect of convertible bond which is anti-dilutive.

Accounts Receivable (Tables)

Accounts Receivable (Tables)	6 Months Ended
	Jun. 30, 2022
Trade and other receivables [abstract]
Summary of accounts receivables	5. ACCOUNTS RECEIVABLE Dec 31, 2021 Jun 30, 2022 HK$ HK$ Receivable from investment banking services 54,763,265 434,977,962 Receivable from brokers and clearing house 21,406,257 7,249,386 Receivable from digital solution and services — 44,234,203 Receivable from fashion and luxury media advertising and marketing services — 17,099,980 Clients’ receivables 10,345,158 93,950,599 Dividend receivables — 6,763,425 86,514,680 604,275,555

Accounts Payable (Tables)

Accounts Payable (Tables)	6 Months Ended
	Jun. 30, 2022
Trade and other payables [abstract]
Summary of accounts payable	Dec 31, 2021 Jun 30, 2022 HK$ HK$ Clients’ payables 146,917 3,856,366 Payables to clearing house and brokers 8,590,241 78,897,795 Payables to insurance companies — 11,394,545 Clients’ monies held on trust 146,283,760 93,827,661 Payables to suppliers of fashion, media advertising and marketing services — 94,486,888 155,020,918 282,463,255

Financial Assets At Fair Valu_2

Financial Assets At Fair Value Through Profit Or Loss, Stock Loan And Derivative Financial Assets (Tables)	6 Months Ended
	Jun. 30, 2022
Disclosure Of Financial Assets At Fair Value Through Profit Or Loss Stock Loan And Derivative Financial Assets [Abstract]
Summary of financial assets at fair value through profit or loss and stock loan	Dec 31, 2021 Jun 30, 2022 HK$ HK$ Financial assets at fair value through profit or loss, other than stock loan 2,574,695,685 1,436,656,772 Stock loan 211,331,400 284,939,600 Derivative financial asset s 969,894,519 1,445,309,895 Total financial assets at fair value through profit or loss 3,755,921,604 3,166,906,267 Listed 1,055,407,260 951,631,782 Unlisted 1,730,619,825 769,964,590 Derivative financial asset s 969,894,519 1,445,309,895 3,755,921,604 3,166,906,267

Revenue and Other Income - Sche

Revenue and Other Income - Schedule of analysis of revenue (Detail) - HKD ($)		6 Months Ended
		Jun. 30, 2022		Jun. 30, 2021
Disclosure Of Analysis Of Revenue [Line Items]
Revenue from external customers and others		$ 538,486,336		$ 351,522,552
Dividend income		50,213,509		48,711,208
Gain related to disposed investment				119,113,730
Dividend and gain related to disposed investment		50,213,509		167,824,938
Total net fair value changes on financial assets at fair value through profit or loss and stock loan		(141,508,552)		240,006,805
Net fair value changes on derivative financial assets		475,415,376		(36,005,365)
Total revenue		922,606,669		723,348,930
Management Fee and Performance Based Incentive Fee [member]
Disclosure Of Analysis Of Revenue [Line Items]
Revenue from external customers and others		9,352,544		42,543,660
Brokerage And Handling Fees [member]
Disclosure Of Analysis Of Revenue [Line Items]
Revenue from external customers and others		29,177,645		16,984,991
Others [member]
Disclosure Of Analysis Of Revenue [Line Items]
Revenue from external customers and others		285,598		496,168
Listed Equity Shares [member]
Disclosure Of Analysis Of Revenue [Line Items]
Total net fair value changes on financial assets at fair value through profit or loss and stock loan		(300,371,893)		36,005,365
Unlisted Equity Shares [member]
Disclosure Of Analysis Of Revenue [Line Items]
Total net fair value changes on financial assets at fair value through profit or loss and stock loan		158,863,341		204,001,440
Derivative financial Asset [member]
Disclosure Of Analysis Of Revenue [Line Items]
Net fair value changes on derivative financial assets		333,906,824		204,001,440
Investment Banking [member]
Disclosure Of Analysis Of Revenue [Line Items]
Revenue from external customers and others		435,985,156		291,497,733
Total revenue		435,985,156		291,497,733
Investment Banking [member] | Investment banking fee and income [member]
Disclosure Of Analysis Of Revenue [Line Items]
Revenue from external customers and others		435,985,156		291,497,733
Asset Management [member]
Disclosure Of Analysis Of Revenue [Line Items]
Revenue from external customers and others		38,815,787		60,024,819
Total revenue		38,815,787		60,024,819
Asset Management [member] | Management Fee and Performance Based Incentive Fee [member]
Disclosure Of Analysis Of Revenue [Line Items]
Revenue from external customers and others		9,352,544		42,543,660
Asset Management [member] | Brokerage And Handling Fees [member]
Disclosure Of Analysis Of Revenue [Line Items]
Revenue from external customers and others		29,177,645		16,984,991
Asset Management [member] | Others [member]
Disclosure Of Analysis Of Revenue [Line Items]
Revenue from external customers and others		285,598		496,168
Strategic Investment [member]
Disclosure Of Analysis Of Revenue [Line Items]
Dividend income		50,213,509		48,711,208
Gain related to disposed investment		0		119,113,730
Total revenue		384,120,333		371,826,378
Digital Solutions and Services Income [Member]
Disclosure Of Analysis Of Revenue [Line Items]
Revenue from external customers and others		56,018,141		0
Total revenue	[1]	56,018,141
Fashion and Luxury Media Advertising and Marketing Services Income [Member]
Disclosure Of Analysis Of Revenue [Line Items]
Revenue from external customers and others		7,667,252	[2]	$ 0
Total revenue	[2]	$ 7,667,252
[1]Digital ecosystem solutions and other services segment represents the business of AMTD Digital which was acquired in February 2022.[2]Fashion and luxury media advertising and marketing services segment represents the business of L’Officiel Inc. SAS (“L’Officiel”) which was acquired in April 2022.

Revenue and Other Income - Sc_2

Revenue and Other Income - Schedule revenue from contracts with customers (Detail) - HKD ($)		6 Months Ended
		Jun. 30, 2022		Jun. 30, 2021
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers and others		$ 538,486,336		$ 351,522,552
Net fair value changes on financial assets at fair value through profit or loss and stock loan		(141,508,552)		240,006,805
Net fair value changes on derivative financial assets		475,415,376		(36,005,365)
Gain related to disposed investment				119,113,730
Dividend income		50,213,509		48,711,208
Total revenue		922,606,669		723,348,930
Underwriting Commission And Brokerage Fee [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers and others		89,585,893		21,904,493
Financial Advisory Fee [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers and others		346,399,263		269,593,240
Management Fee And Performance Based Incentive Fee [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers and others		9,352,544		42,543,660
Brokerage And Handling Fees [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers and others		29,177,645		16,984,991
Others [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers and others		285,598		496,168
Insurance Brokerage Services [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers and others		1,549,561
Digital Ecosystem Solutions [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers and others		54,468,580
Investment Banking [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers and others		435,985,156		291,497,733
Total revenue		435,985,156		291,497,733
Investment Banking [member] | Underwriting Commission And Brokerage Fee [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers and others		89,585,893		21,904,493
Investment Banking [member] | Financial Advisory Fee [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers and others		346,399,263		269,593,240
Asset Management [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers and others		38,815,787		60,024,819
Total revenue		38,815,787		60,024,819
Asset Management [member] | Management Fee And Performance Based Incentive Fee [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers and others		9,352,544		42,543,660
Asset Management [member] | Brokerage And Handling Fees [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers and others		29,177,645		16,984,991
Asset Management [member] | Others [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers and others		285,598		496,168
Digital Solutions and Services Income [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers and others		56,018,141		0
Total revenue	[1]	56,018,141
Digital Solutions and Services Income [Member] | Insurance Brokerage Services [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers and others	[1]	1,549,561
Digital Solutions and Services Income [Member] | Digital Ecosystem Solutions [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers and others	[1]	54,468,580
Fashion and luxury media advertising and marketing services [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from external customers and others		7,667,252	[2]	0
Total revenue	[2]	7,667,252
Strategic Investment [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net fair value changes on financial assets at fair value through profit or loss and stock loan		(141,508,552)		240,006,805
Net fair value changes on derivative financial assets		475,415,376		(36,005,365)
Gain related to disposed investment		0		119,113,730
Dividend income		50,213,509		48,711,208
Total revenue		$ 384,120,333		$ 371,826,378
[1]Digital ecosystem solutions and other services segment represents the business of AMTD Digital which was acquired in February 2022.[2]Fashion and luxury media advertising and marketing services segment represents the business of L’Officiel Inc. SAS (“L’Officiel”) which was acquired in April 2022.

Revenue and Other Income - Summ

Revenue and Other Income - Summary of timing of revenue recognition (Detail) - HKD ($)	6 Months Ended
	Jun. 30, 2022		Jun. 30, 2021
Disclosure Of Timing Of Revenue Recognition [Line Items]
Revenue from contracts with customers	$ 538,486,336		$ 351,522,552
Investment Banking [member]
Disclosure Of Timing Of Revenue Recognition [Line Items]
Revenue from contracts with customers	435,985,156		291,497,733
Asset Management [member]
Disclosure Of Timing Of Revenue Recognition [Line Items]
Revenue from contracts with customers	38,815,787		60,024,819
Digital Solutions and Services Income [Member]
Disclosure Of Timing Of Revenue Recognition [Line Items]
Revenue from contracts with customers	56,018,141		0
Fashion and Luxury Media Advertising and Marketing Services Income [Member]
Disclosure Of Timing Of Revenue Recognition [Line Items]
Revenue from contracts with customers	7,667,252	[1]	0
Services transferred at a point in time
Disclosure Of Timing Of Revenue Recognition [Line Items]
Revenue from contracts with customers	474,665,212		308,741,031
Services transferred at a point in time | Investment Banking [member]
Disclosure Of Timing Of Revenue Recognition [Line Items]
Revenue from contracts with customers	435,985,156		291,259,872
Services transferred at a point in time | Asset Management [member]
Disclosure Of Timing Of Revenue Recognition [Line Items]
Revenue from contracts with customers	29,463,243		17,481,159
Services transferred at a point in time | Digital Solutions and Services Income [Member]
Disclosure Of Timing Of Revenue Recognition [Line Items]
Revenue from contracts with customers	1,549,561
Services transferred at a point in time | Fashion and Luxury Media Advertising and Marketing Services Income [Member]
Disclosure Of Timing Of Revenue Recognition [Line Items]
Revenue from contracts with customers	7,667,252
Services transferred over time
Disclosure Of Timing Of Revenue Recognition [Line Items]
Revenue from contracts with customers	63,821,124		42,781,521
Services transferred over time | Investment Banking [member]
Disclosure Of Timing Of Revenue Recognition [Line Items]
Revenue from contracts with customers	0		237,861
Services transferred over time | Asset Management [member]
Disclosure Of Timing Of Revenue Recognition [Line Items]
Revenue from contracts with customers	9,352,544		$ 42,543,660
Services transferred over time | Digital Solutions and Services Income [Member]
Disclosure Of Timing Of Revenue Recognition [Line Items]
Revenue from contracts with customers	54,468,580
Services transferred over time | Fashion and Luxury Media Advertising and Marketing Services Income [Member]
Disclosure Of Timing Of Revenue Recognition [Line Items]
Revenue from contracts with customers	$ 0
[1]Fashion and luxury media advertising and marketing services segment represents the business of L’Officiel Inc. SAS (“L’Officiel”) which was acquired in April 2022.

Revenue and Other Income - Sc_3

Revenue and Other Income - Schedule of other income (Detail) - HKD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Disclosure Of Other Operating Income [Line Items]
Bank interest income	$ 8,018	$ 8,092
Other Interest Income	18,221,862	0
Interest income from the immediate holding company	24,286,310	67,143,011
Others	15,087,263	4,349,813
Total other income	$ 57,603,453	$ 71,500,916

Earnings Per Share Attributab_3

Earnings Per Share Attributable To Ordinary Equity Holders of The Parent - Summary of Basic and diluted earnings per share (Detail) - HKD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Numerator:
Profit attributable to ordinary equity holders of the parent used in the basic earnings per share	$ 741,618,999	$ 567,049,552
Class A ordinary shares [Member]
Numerator:
Profit attributable to ordinary equity holders of the parent used in the basic earnings per share	$ 339,059,987	$ 143,897,916
Denominator:
Weighted average number of shares outstanding—basic	132,811,773	62,327,851
Basic earnings per share	$ 2.55	$ 2.31
Class B ordinary shares [Member]
Numerator:
Profit attributable to ordinary equity holders of the parent used in the basic earnings per share	$ 402,559,012	$ 423,151,636
Denominator:
Weighted average number of shares outstanding—basic	157,684,711	165,665,944
Basic earnings per share	$ 2.55	$ 2.31

Accounts Receivable - Summary o

Accounts Receivable - Summary of trade receivables (Detail) - HKD ($)	Jun. 30, 2022	Dec. 31, 2021
Disclosure Of Trade Receivables [Line Items]
Accounts receivable	$ 604,275,555	$ 86,514,680
Receivable from investment banking services [Member]
Disclosure Of Trade Receivables [Line Items]
Accounts receivable	434,977,962	54,763,265
Receivable from brokers and clearing house [Member]
Disclosure Of Trade Receivables [Line Items]
Accounts receivable	7,249,386	21,406,257
Receivable From Digital Solution And Services [Member]
Disclosure Of Trade Receivables [Line Items]
Accounts receivable	44,234,203
Receivable From Fashion And Luxury Media Advertising And Marketing Services [Member]
Disclosure Of Trade Receivables [Line Items]
Accounts receivable	17,099,980
Clients' receivables [Member]
Disclosure Of Trade Receivables [Line Items]
Accounts receivable	93,950,599	$ 10,345,158
Dividend Receivables [Member]
Disclosure Of Trade Receivables [Line Items]
Accounts receivable	$ 6,763,425

Financial Assets At Fair Valu_3

Financial Assets At Fair Value Through Profit Or Loss, Stock Loan And Derivative Financial Assets - Disclosure of detailed information about financial assets at fair value through profit or loss stock loan and derivative financial assets (Detail) - HKD ($)	Jun. 30, 2022	Dec. 31, 2021
Disclosure Of Detailed Information About Financial Assets At Fair Value Through Profit Or Loss Stock Loan And Derivative Financial Assets [Line Items]
Financial assets at fair value through profit or loss, other than stock loan	$ 1,436,656,772	$ 2,574,695,685
Stock loan	284,939,600	211,331,400
Derivative financial assets	1,445,309,895	969,894,519
Total financial assets at fair value through profit or loss	3,166,906,267	3,755,921,604
Listed equity shares, at quoted price	951,631,782	1,055,407,260
Unlisted equity shares	769,964,590	1,730,619,825
Derivative financial Asset	1,445,309,895	969,894,519
Financial assets at fair value through profit or loss and stock loan	$ 3,166,906,267	$ 3,755,921,604

Accounts payable - Summary of t

Accounts payable - Summary of trade and other payables (Detail) - HKD ($)	Jun. 30, 2022	Dec. 31, 2021
Trade and other payables [abstract]
Clients' payables	$ 3,856,366	$ 146,917
Payables to clearing house and brokers	78,897,795	8,590,241
Payables to insurance companies	11,394,545	0
Clients' monies held on trust	93,827,661	146,283,760
Payables to suppliers of fashion, media advertising and marketing services	94,486,888	0
Accounts payable	$ 282,463,255	$ 155,020,918

Business Combinations - Additio

Business Combinations - Additional Information (Detail) - Feb. 01, 2022 - AMTD Digital [member] $ / shares in Units, $ in Millions, $ in Millions	USD ($) $ / shares	HKD ($)
Disclosure of detailed information about business combination [line items]
Difference between the consideration paid and the net asset value recorded in equity	$ 808.7	$ 6,346.2
Class A and Class B ordinary shares [member]
Disclosure of detailed information about business combination [line items]
Equity interests of acquirer | $	$ 993
Issue price per share | $ / shares	$ 8.38