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Prepayments, Deposits And Other Receivables | 12 Months Ended
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Dec. 31, 2022
Prepayments, Deposits And Other Receivables [Abstract] |
Prepayments, Deposits And Other Receivables |
12. | PREPAYMENTS, DEPOSITS AND OTHER RECEIVABLES
|  | As of December 31, |
|  | 2021 |  |  | 2022 |
|  | HK$ |  |  | HK$ |
Consideration receivables on disposal of investments to independent third parties |  |  | — |  |  |  | 361,880,000 |
Consideration receivable on disposal of subsidiaries to independent third parties (Note 5(c)) |  |  | — |  |  |  | 350,000,000 |
Receivables from former subsidiaries |  |  | — |  |  |  | 187,300,371 |
Prepayments |  |  | 20,720,272 |  |  |  | 14,143,937 |
Deposits |  |  | 516,399 |  |  |  | 899,027 |
Other receivables |  |  | 679,711 |  |  |  | 58,359,326 |
Less: impairment loss provided under expected credit loss model |  |  | — |  |  |  | (3,920,121 | )
|  |  | 21,916,382 |  |  |  | 968,662,540 |
The expected credit loss was assessed with reference to the credit status of the debtors, and the expected credit loss as of December 31, 2021 is considered to be minimal and HK$3,920,121 was provided during the year ended December 31, 2022. None of the above assets is past due or credit-impaired. The consideration receivables on disposal of investments and subsidiaries and receivables from former subsidiaries are subsequently fully settled as of the date of these financial statements. The other financial assets included in the above balances relate to receivables for which there was no recent history of default.

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- Definition Prepayments And Other Assets + References No definition available. + Details
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- Definition The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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