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v3.23.1

Property, Plant And Equipment | 12 Months Ended
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Dec. 31, 2022
Disclosure of detailed information about property, plant and equipment [abstract] |
Property, Plant And Equipment |
17. | PROPERTY, PLANT AND EQUIPMENT
|  | Furniture and fixtures |  |  | Computer equipment |  |  | Total |
|  | HK$ |  |  | HK$ |  |  | HK$ |
Cost: |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2021 and December 31, 2021 |  |  | 11,090 |  |  |  | 4,184,368 |  |  |  | 4,195,458 |
Additions |  |  | — |  |  |  | 12,848 |  |  |  | 12,848 |
Additions from acquisition of subsidiaries (Note 34) |  |  | — |  |  |  | 138,647 |  |  |  | 138,647 |
Disposal of subsidiaries |  |  | (11,090 | ) |  |  | (4,184,368 | ) |  |  | (4,195,458 | )
Exchange realignment |  |  | — |  |  |  | 411 |  |  |  | 411 |
At December 31, 2022 |  |  | — |  |  |  | 151,906 |  |  |  | 151,906 |
Accumulated depreciation: |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2021 |  |  | (10,714 | ) |  |  | (4,073,387 | ) |  |  | (4,084,101 | )
Charge for the year |  |  | (376 | ) |  |  | (43,850 | ) |  |  | (44,226 | )
At December 31, 2021 and January 1, 2022 |  |  | (11,090 | ) |  |  | (4,117,237 | ) |  |  | (4,128,327 | )
Charge for the year |  |  | — |  |  |  | (96,115 | ) |  |  | (96,115 | )
Disposal of subsidiaries |  |  | 11,090 |  |  |  | 4,151,834 |  |  |  | 4,162,924 |
Exchange realignment |  |  | — |  |  |  | (310 | ) |  |  | (310 | )
At December 31, 2022 |  |  | — |  |  |  | (61,828 | ) |  |  | (61,828 | )
Carrying amount: |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2021 |  |  | 376 |  |  |  | 110,981 |  |  |  | 111,357 |
At December 31, 2021 |  |  | — |  |  |  | 67,131 |  |  |  | 67,131 |
At December 31, 2022 |  |  | — |  |  |  | 90,078 |  |  |  | 90,078 |

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- Definition The entire disclosure for property, plant and equipment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS16_g73-79__IAS16_g73-79_TI -URIDate 2022-03-24 + Details
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