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OTHER ASSETS (Tables)
6 Months Ended 9 Months Ended
Jun. 30, 2022
Sep. 30, 2022
OTHER ASSETS    
Schedule of other assets

​

​

​

​

​

​

​

    

As of December 31, 

​

As of June 30, 

​

    

2021

    

2022

​

​

(HK$ in thousands)

Current:

​

​

​

​

Staff advances

​

26,527

​

17,854

Deposit

​

23,032

​

40,523

Others

​

32,035

​

50,363

Total

​

81,594

​

108,740

Non-current:

​

​

​

​

Refundable deposit

​

337,513

​

779,453

Property and equipment, net (Note a)

​

175,757

​

160,107

Deferred tax assets (Note 23)

​

38,317

​

36,486

Intangible assets, net (Note b)

​

17,218

​

52,805

Others

​

—

​

31,283

Total

​

568,805

​

1,060,134

​

​

​

​

​

​

​

    

As of December 31, 

    

As of September 30, 

​

​

2021

​

2022

​

​

(HK$in thousands)

Current:

 

  

 

  

Staff advances

 

26,527

 

16,255

Deposit

 

23,032

 

39,601

Others

 

32,035

 

54,297

Total

 

81,594

 

110,153

Non-current:

 

  

 

  

Refundable deposit

 

337,513

 

691,509

Property and equipment, net (Note a)

 

175,757

 

149,448

Intangible assets, net (Note b)

 

17,218

 

51,121

Deferred tax assets (Note 23)

 

38,317

 

51,062

Total

 

568,805

 

943,140

Schedule of property and equipment

​

​

​

​

​

​

​

    

As of December 31, 

​

As of June 30, 

​

    

2021

    

2022

​

​

(HK$ in thousands)

Gross carrying amount

​

​

​

​

Computers and equipment

​

109,989

​

106,806

Furniture and fixtures

​

64,507

​

70,504

Office equipment

​

64,822

​

65,639

Office building

​

28,239

​

30,982

Vehicle

​

635

​

639

Total of gross carrying amount

​

268,192

​

274,570

Less: accumulated depreciation

​

​

​

​

Computers and equipment

​

(29,852)

​

(38,700)

Furniture and fixtures

​

(23,828)

​

(31,314)

Office equipment

​

(35,860)

​

(41,101)

Office building

​

(2,291)

​

(2,740)

Vehicle

​

(604)

​

(608)

Total of accumulated depreciation

​

(92,435)

​

(114,463)

Property and equipment, net

​

175,757

​

160,107

​

​

​

​

​

​

​

​

As of December 31, 

​

As of September 30, 

​

    

2021

    

2022

​

​

(HK$ in thousands)

Gross carrying amount

​

​

​

​

Computers and equipment

 

109,989

 

103,709

Furniture and fixtures

 

64,507

 

68,890

Office equipment

 

64,822

 

64,168

Office building

​

28,239

​

33,233

Vehicle

 

635

 

640

Total of gross carrying amount

 

268,192

 

270,640

Less: accumulated depreciation

 

​

 

​

Computers and equipment

 

(29,852)

 

(41,898)

Furniture and fixtures

 

(23,828)

 

(33,502)

Office equipment

 

(35,860)

 

(42,218)

Office building

​

(2,291)

​

(2,966)

Vehicle

​

(604)

​

(608)

Total of accumulated depreciation

 

(92,435)

 

(121,192)

Property and equipment, net

 

175,757

 

149,448

Schedule of Intangible assets

​

​

​

​

​

​

​

    

As of December 31, 

 

As of June 30, 

​

    

2021

    

2022

​

​

 (HK$ in thousands)

Gross carrying amount

​

​

​

​

Computer software

​

15,596

​

21,381

License

​

4,261

​

29,060

Others

​

3,638

​

10,491

Total of gross carrying amount

​

23,495

​

60,932

Less: accumulated amortization

​

​

​

​

Computer software

​

(5,172)

​

(6,442)

License

​

—

​

(209)

Others

​

(1,105)

​

(1,476)

Total of accumulated amortization

​

(6,277)

​

(8,127)

Intangible assets, net

​

17,218

​

52,805

​

​

​

​

​

​

​

​

As of December 31, 

​

As of September 30, 

​

    

2021

    

2022

​

​

(HK$ in thousands)

Gross carrying amount

​

​

​

​

Computer software

 

15,596

 

23,247

License

​

4,261

​

27,602

Others

 

3,638

 

9,975

Total of gross carrying amount

 

23,495

 

60,824

Less: accumulated amortization

 

​

 

​

Computer software

 

(5,172)

 

(7,263)

License

 

—

 

(793)

Others

 

(1,105)

 

(1,647)

Total of accumulated amortization

 

(6,277)

 

(9,703)

Intangible assets, net

 

17,218

 

51,121