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Finance Costs | 12 Months Ended
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Dec. 31, 2022
Finance Costs [Abstract] |
Finance Costs |
8. | FINANCE COSTS
|  | For the year ended December 31, |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | HK$ |  |  | HK$ |  |  | HK$ |
Interests on margin loans payable |  |  | 12,475,296 |  |  |  | — |  |  |  | — |
Interests on convertible bond |  |  | 7,717,348 |  |  |  | 8,085,419 |  |  |  | 430,702 |
Interests on bank borrowings |  |  | 1,317,435 |  |  |  | 4,740,504 |  |  |  | 6,298,576 |
|  |  | 21,510,079 |  |  |  | 12,825,923 |  |  |  | 6,729,278 |

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- Definition The disclosure of finance cost. [Refer: Finance costs] + 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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