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v3.23.1

Financial Instruments By Category (Tables) | 12 Months Ended
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Dec. 31, 2022
Disclosure of financial liabilities [abstract] |
Summary of financial assets | Financial assets
|  | Financial assets at fair value through profit or loss |  |  | Financial assets at amortized cost |  |  | Total |
|  | Mandatorily required to be measured at fair value |
|  | HK$ |  |  | HK$ |  |  | HK$ |
Accounts receivable |  |  | — |  |  |  | 86,514,680 |  |  |  | 86,514,680 |
Financial assets included in prepayments, deposits and other receivables |  |  | — |  |  |  | 1,196,110 |  |  |  | 1,196,110 |
Due from immediate holding company |  |  | — |  |  |  | 2,144,975,230 |  |  |  | 2,144,975,230 |
Financial assets at fair value through profit or loss |  |  | 2,786,027,085 |  |  |  | — |  |  |  | 2,786,027,085 |
Derivative financial asset s |  |  | 969,894,519 |  |  |  | — |  |  |  | 969,894,519 |
Other assets |  |  | — |  |  |  | 136,065,738 |  |  |  | 136,065,738 |
Cash and bank balances |  |  | — |  |  |  | 526,206,108 |  |  |  | 526,206,108 |
|  |  | 3,755,921,604 |  |  |  | 2,894,957,866 |  |  |  | 6,650,879,470 |
Financial assets
|  | Financial assets at fair value through profit or loss |  |  | Financial assets at amortized cost |  |  | Total |
|  | Mandatorily required to be measured at fair value |
|  | HK$ |  |  | HK$ |  |  | HK$ |
Accounts receivable |  |  | — |  |  |  | 187,673,616 |  |  |  | 187,673,616 |
Financial assets included in prepayments, deposits and other receivables |  |  | — |  |  |  | 954,518,603 |  |  |  | 954,518,603 |
Due from immediate holding company |  |  | — |  |  |  | 2,239,358,702 |  |  |  | 2,239,358,702 |
Financial assets at fair value through profit or loss |  |  | 1,523,195,334 |  |  |  | — |  |  |  | 1,523,195,334 |
Derivative financial assets |  |  | 1,443,134,162 |  |  |  | — |  |  |  | 1,443,134,162 |
Other assets |  |  | — |  |  |  | 9,620,468 |  |  |  | 9,620,468 |
Restricted cash |  |  | — |  |  |  | 3,239,362 |  |  |  | 3,239,362 |
Cash and bank balances |  |  | — |  |  |  | 1,078,411,335 |  |  |  | 1,078,411,335 |
|  |  | 2,966,329,496 |  |  |  | 4,472,822,086 |  |  |  | 7,439,151,582 |
Summary of financial liabilities | Financial liabilities
|  | Financial liabilities at fair value through profit or loss |  |  | Financial liabilities at amortized cost |  |  | Total |
|  | HK$ |  |  | HK$ |  |  | HK$ |
Accounts payable |  |  | — |  |  |  | 155,020,918 |  |  |  | 155,020,918 |
Financial liabilities included in other payables and accruals |  |  | — |  |  |  | 72,107,680 |  |  |  | 72,107,680 |
Bank borrowings |  |  | — |  |  |  | 388,870,500 |  |  |  | 388,870,500 |
Derivative financial liability |  |  | 13,752,673 |  |  |  | — |  |  |  | 13,752,673 |
Convertible bond |  |  | — |  |  |  | 111,970,384 |  |  |  | 111,970,384 |
|  |  | 13,752,673 |  |  |  | 727,969,482 |  |  |  | 741,722,155 |
Financial liabilities
|  | Financial liabilities at fair value through profit or loss |  |  | Financial liabilities at amortized cost |  |  | Total |
|  | HK$ |  |  | HK$ |  |  | HK$ |
Accounts payable |  |  | — |  |  |  | 82,315,173 |  |  |  | 82,315,173 |
Financial liabilities included in other payables and accruals |  |  | — |  |  |  | 102,788,191 |  |  |  | 102,788,191 |
Bank borrowings |  |  | — |  |  |  | 160,479,101 |  |  |  | 160,479,101 |
|  |  | — |  |  |  | 345,582,465 |  |  |  | 345,582,465 |

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