XML 54 R46.htm IDEA: XBRL DOCUMENT v3.22.4
ACCRUED EXPENSES AND OTHER LIABILITIES (Tables)
6 Months Ended 9 Months Ended
Jun. 30, 2022
Sep. 30, 2022
ACCRUED EXPENSES AND OTHER LIABILITIES    
Schedule of accrued expenses and other liabilities

​

​

​

​

​

​

    

As of December 31, 

​

As of June 30, 

​

    

2021

    

2022

​

​

(HK$ in thousands)

Current:

​

​

​

​

Payables to corporate clients in relation to ESOP management services (1)

​

870,283

 

508,375

Accrued payroll and welfare expenses

​

531,409

 

597,834

Tax payables

​

494,744

​

403,700

Accrued advertising and promotion fee

​

152,305

​

92,278

Temporary payables in relation to fund distribution services

​

48,240

​

47,111

Accrued professional fee

​

22,066

 

40,209

Stamp duty, trading levy and trading fee payables

​

19,447

​

45,058

Accrued market information and data fee

​

12,832

​

7,765

Contract liabilities - current

​

3,058

​

1,714

Refund from depositary bank - current

​

2,773

​

2,790

Others

​

19,056

​

60,252

Total

​

2,176,213

​

1,807,086

Non-current:

​

​

​

​

Contract liabilities - non-current

​

5,910

​

5,429

Refund from depositary bank - non-current

​

4,389

 

3,022

Deferred tax liabilities (Note 23)

​

636

 

7,643

Total

​

10,935

 

16,094

(1)

Payables to corporate clients in relation to ESOP management services mainly consist of exercise payment of share options and related withholding tax.These payables are usually expected to be settled within one year.

​

​

​

​

​

​

​

​

As of December 31

​

As of September 30, 

​

    

2021

    

2022

​

​

(HK$ in thousands)

Current:

​

​

​

​

Accrued payroll and welfare expenses

 

531,409

 

692,817

Tax payables

 

494,744

 

423,669

Payables to corporate clients in relation to ESOP management services (1)

​

870,283

​

265,647

Accrued advertising and promotion fee

​

152,305

​

120,409

Temporary payables in relation to fund distribution services

​

48,240

​

68,003

Stamp duty, trading levy and trading fee payables

 

19,447

 

31,625

Accrued professional fee

​

22,066

​

16,540

Accrued market information and data fee

​

12,832

​

6,457

Refund from depositary bank - current

​

2,773

​

2,791

Contract liabilities – current

​

3,058

​

1,323

Others

​

19,056

​

54,541

Total

​

2,176,213

​

1,683,822

Non-current:

​

​

​

​

Contract liabilities - non-current

​

5,910

​

4,955

Refund from depositary bank - non-current

 

4,389

 

2,325

Deferred tax liabilities (Note 23)

 

636

 

13,446

Total

 

10,935

 

20,726

(1)

Payables to corporate clients in relation to ESOP management services mainly consist of exercise payment of  share options and related withholding tax.These payables are usually expected to be settled within one year.