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Deferred Tax Liabilities (Tables) | 12 Months Ended
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Dec. 31, 2022
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract] |
Summary of deferred tax liabilites | The movements in deferred tax liabilities during the years are as follows:
|  | Intangible assets |
|  | HK$ |
At January 1, 2021 and December 31, 2021 |  |  | — |
Acquisitions of subsidiaries (Note 34) |  |  | 27,681,459 |
Deferred tax credit to profit or loss during the year (Note 9) |  |  | (1,896,006 | )
At December 31, 2022 |  |  | 25,785,453 |

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- Definition The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_g&doctype=Standard -URIDate 2022-03-24 + Details
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