| ACCRUED EXPENSES AND OTHER LIABILITIES |
10.ACCRUED EXPENSES AND OTHER LIABILITIES | | | | | | | As of December 31, | | | 2024 | | 2025 | | | | (HK$ in thousands) | Current: | | | | | Accrued payroll and welfare expenses | | 1,292,026 | | 1,818,166 | Tax payables | | 644,131 | | 1,478,187 | Temporary payables in relation to fund distribution services | | 119,033 | | 300,324 | Stamp duty, trading levy and trading fee payables | | 128,027 | | 266,254 | Accrued advertising and promotion fee | | 173,068 | | 242,864 | Payables to corporate clients in relation to Employee Stock Ownership Plan(“ESOP”) management services (1) | | 259,287 | | 154,469 | Accrued processing and servicing costs | | 72,185 | | 121,960 | Dividend payable | | 2,151,038 | | — | Others | | 98,010 | | 144,905 | Total | | 4,936,805 | | 4,527,129 | Non-current: | | | | | Deferred tax liabilities (Note 23) | | 4,882 | | 20,856 | Others | | 3,179 | | 1,050 | Total | | 8,061 | | 21,906 |
| (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. |
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