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Other Payables And Accruals | 12 Months Ended
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Dec. 31, 2022
Accrued Expenses And Other Liabilities [Abstract] |
Other Payables And Accruals |
22. | OTHER PAYABLES AND ACCRUALS
|  | As of December 31, |
|  | 2021 |  |  | 2022 |
|  | HK$ |  |  | HK$ |
Accruals and other payables |  |  | 91,594,587 |  |  |  | 114,718,709 |
Contract liabilities (note) |  |  | 630,962 |  |  |  | 17,077,186 |
|  |  | 92,225,549 |  |  |  | 131,795,895 |
| Note: | Contract liabilities as at December 31, 2021 include upfront fees received to deliver capital market solutions services. As at December 31, 2022, contract liabilities included upfront fees received to deliver digital solution s services.
As at January 1, 2021, contract liabilities amounted to HK$47,270,998. For the year ended December 31, 2022, revenue of HK$630,962 recognized was included in the contract liabilities balance at the beginning of the year (2021: HK$46,640,036).

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- Definition The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities] + 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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