Reconciliation of Liabilities Arising from Financing Activities (Tables)

12 Months Ended

Apr. 30, 2023

Disclosure of reconciliation of liabilities arising from financing activities [abstract]

Summary of Changes in Liabilities Arising from Financing Activities

The table below details changes in the Group’s liabilities arising from financing activities, including both cash and non-cash changes. Liabilities arising from financing activities are those for which cash flows were, or future cash flows will be, classified in the Group’s consolidated statements of cash flows as cash flows from financing activities.

	Amount due to AMTD Group			Amounts due to fellow subsidiaries			Amount due to a non- controlling shareholder			Bank borrowings		Total
	US$			US$			US$			US$		US$
At May 1, 2020		36,294			251,032			—			—		287,326
Financing cash flows		9,196			(11,676	)		—			—		(2,480	)
Non-cash transaction (note)		(45,469	)		(239,206	)		—			—		(284,675	)
Exchange realignment		(21	)		(150	)		—			—		(171	)
At April 30, 2021 and 2022		—			—			—			—		—
Financing cash flows		—			—			—			14,276		14,276
Interest accruals		—			—			407			761		1,168
Acquisition of subsidiaries (note 14(a))		81,972			—			53,464			50,849		186,285
Non-cash transaction (note)		(81,972	)		—			—			—		(81,972	)
Exchange realignment		—			—			(68	)		(83)		(151	)
At April 30, 2023		—			—			53,803			65,803		119,606

Note: Pursuant to the offsetting agreements described in note 30, amount due to AMTD Group and amounts due to fellow subsidiaries, which amounted to US$45,469 and US$239,206, respectively, were netted-off with amount due from AMTD Group and amounts due from fellow subsidiaries under these agreements during the year ended April 30, 2021. Amount due to AMTD Group of US$81,972 was net-off with amount due from AMTD Group under these agreements during the year ended April 30, 2023.