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Fair value and fair value hierarchy of financial instruments - Disclosure of Fair Value Measurement of Assets Explanatory (Detail) - HKD ($) | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
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Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets at fair value through profit or loss | $ 1,523,195,334 | $ 2,786,027,085 |
Derivative financial assets | 1,443,134,162 | 969,894,519 |
Financial assets | 2,966,329,496 | 3,755,921,604 |
Quoted prices in active markets (Level 1) |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets at fair value through profit or loss | 861,455,286 | 1,055,407,260 |
Derivative financial assets | 0 | 0 |
Financial assets | 861,455,286 | 1,055,407,260 |
Observable inputs (Level 2) |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets at fair value through profit or loss | 33,804,838 | 21,525,064 |
Derivative financial assets | 137,877,845 | 0 |
Financial assets | 171,682,683 | 21,525,064 |
Significant unobservable inputs (Level 3) |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets at fair value through profit or loss | 627,935,210 | 1,709,094,761 |
Derivative financial assets | 1,305,256,317 | 969,894,519 | $ 1,023,902,566
Financial assets | $ 1,933,191,527 | $ 2,678,989,280 |

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- Definition The amount of current financial assets. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_25&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 8 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_8_a&doctype=Standard -URIDate 2022-03-24 + Details
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