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Derivative Financial Assets (Tables) | 12 Months Ended
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Dec. 31, 2022
Disclosure of detailed information about financial instruments [abstract] |
Summary of financial Asset fair value |
|  | Fair value using valuation technique |  |  | Day 1 (profit)/loss |  |  | Net carrying amount |  |  | Net changes in fair value recognized in profit or loss |
|  | HK$ |  |  | HK$ |  |  | HK$ |  |  | HK$ |
At December 31, 2020 |  |  | 1,036,169,019 |  |  |  | (12,266,453 | ) |  |  | 1,023,902,566 |  |  |  | — |
Recognized in profit and loss prior to contract renegotiation on March 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
—Changes in fair value |  |  | (12,266,453 | ) |  |  | — |  |  |  | (12,266,453 | ) |  |  | (12,266,453 | )
—Recognition of day 1 profit or loss |  |  | — |  |  |  | 12,266,453 |  |  |  | 12,266,453 |  |  |  | 12,266,453 |
At March 31, 2021 |  |  | 1,023,902,566 |  |  |  | — |  |  |  | 1,023,902,566 |  |  |  | — |
Contract renegotiation on March 31, 2021 |  |  | (1,678,713 | ) |  |  | 1,678,713 |  |  |  | — |  |  |  | — |
At March 31, 2021 |  |  | 1,022,223,853 |  |  |  | 1,678,713 |  |  |  | 1,023,902,566 |  |  |  | — |
Recognized in profit and loss prior to contract renegotiation on June 30, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
—Changes in fair value |  |  | (34,326,652 | ) |  |  | — |  |  |  | (34,326,652 | ) |  |  | (34,326,652 | )
—Recognition of day 1 profit or loss |  |  | — |  |  |  | (1,678,713 | ) |  |  | (1,678,713 | ) |  |  | (1,678,713 | )
At June 30, 2021 |  |  | 987,897,201 |  |  |  | — |  |  |  | 987,897,201 |  |  |  | (36,005,365 | )
Contract renegotiation on June 30, 2021 |  |  | 2,956,755 |  |  |  | (2,956,755 | ) |  |  | — |  |  |  | — |
At June 30, 2021 |  |  | 990,853,956 |  |  |  | (2,956,755 | ) |  |  | 987,897,201 |  |  |  | (36,005,365 | )
Recognized in profit and loss prior to contract renegotiation on September 30, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
—Changes in fair value |  |  | 89,306,993 |  |  |  | — |  |  |  | 89,306,993 |  |  |  | 89,306,993 |
—Recognition of day 1 profit or loss |  |  | — |  |  |  | 2,956,755 |  |  |  | 2,956,755 |  |  |  | 2,956,755 |
At September 30, 2021 |  |  | 1,080,160,949 |  |  |  | — |  |  |  | 1,080,160,949 |  |  |  | 56,258,383 |
Contract renegotiation on September 30, 2021 |  |  | 1,046,618 |  |  |  | (1,046,618 | ) |  |  | — |  |  |  | — |
At September 30, 2021 |  |  | 1,081,207,567 |  |  |  | (1,046,618 | ) |  |  | 1,080,160,949 |  |  |  | 56,258,383 |
Recognized in profit and loss prior to contract renegotiation on December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
—Changes in fair value |  |  | (111,313,048 | ) |  |  | — |  |  |  | (111,313,048 | ) |  |  | (111,313,048 | )
—Recognition of day 1 profit or loss |  |  | — |  |  |  | 1,046,618 |  |  |  | 1,046,618 |  |  |  | 1,046,618 |
At December 31, 2021 |  |  | 969,894,519 |  |  |  | — |  |  |  | 969,894,519 |  |  |  | (54,008,047 | )
Contract renegotiation on December 31, 2021 |  |  | (1,507,769 | ) |  |  | 1,507,769 |  |  |  | — |  |  |  | — |
At December 31, 2021 |  |  | 968,386,750 |  |  |  | 1,507,769 |  |  |  | 969,894,519 |  |  |  | (54,008,047 | )
|  | Fair value using valuation technique |  |  | Day 1 (profit)/loss |  |  | Net carrying amount |  |  | Net changes in fair value recognized in profit or loss |
|  | HK$ |  |  | HK$ |  |  | HK$ |  |  | HK$ |
At December 31, 2021 |  |  | 968,386,750 |  |  |  | 1,507,769 |  |  |  | 969,894,519 |  |  |  | — |
Recognized in profit and loss prior to contract renegotiation on March 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
—Changes in fair value |  |  | 201,787,611 |  |  |  | — |  |  |  | 201,787,611 |  |  |  | 201,787,611 |
—Recognition of day 1 profit or loss |  |  | — |  |  |  | (1,507,769 | ) |  |  | (1,507,769 | ) |  |  | (1,507,769 | )
At March 31, 2022 |  |  | 1,170,174,361 |  |  |  | — |  |  |  | 1,170,174,361 |  |  |  | 200,279,842 |
Contract renegotiation on March 31, 2022 |  |  | 42,824,157 |  |  |  | (42,824,157 | ) |  |  | — |  |  |  | — |
At March 31, 2022 |  |  | 1,212,998,518 |  |  |  | (42,824,157 | ) |  |  | 1,170,174,361 |  |  |  | 200,279,842 |
Recognized in profit and loss prior to contract renegotiation on June 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
—Changes in fair value |  |  | 44,938,920 |  |  |  | — |  |  |  | 44,938,920 |  |  |  | 44,938,920 |
—Recognition of day 1 profit or loss |  |  | — |  |  |  | 42,824,157 |  |  |  | 42,824,157 |  |  |  | 42,824,157 |
At June 30, 2022 |  |  | 1,257,937,438 |  |  |  | — |  |  |  | 1,257,937,438 |  |  |  | 288,042,919 |
Contract renegotiation on June 30, 2022 |  |  | (9,371,394 | ) |  |  | 9,371,394 |  |  |  | — |  |  |  | — |
At June 30, 2022 |  |  | 1,248,566,044 |  |  |  | 9,371,394 |  |  |  | 1,257,937,438 |  |  |  | 288,042,919 |
Recognized in profit and loss prior to contract renegotiation on September 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
—Changes in fair value |  |  | 83,632,460 |  |  |  | — |  |  |  | 83,632,460 |  |  |  | 83,632,460 |
—Recognition of day 1 profit or loss |  |  | — |  |  |  | (9,371,394 | ) |  |  | (9,371,394 | ) |  |  | (9,371,394 | )
At September 30, 2022 |  |  | 1,332,198,504 |  |  |  | — |  |  |  | 1,332,198,504 |  |  |  | 362,303,985 |
Contract renegotiation on September 30, 2022 |  |  | (16,356,494 | ) |  |  | 16,356,494 |  |  |  | — |  |  |  | — |
At September 30, 2022 |  |  | 1,315,842,010 |  |  |  | 16,356,494 |  |  |  | 1,332,198,504 |  |  |  | 362,303,985 |
Recognized in profit and loss prior to contract renegotiation on December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
—Changes in fair value |  |  | 934,937 |  |  |  | — |  |  |  | 934,937 |  |  |  | 934,937 |
—Partial settlement |  |  | (15,306,985 | ) |  |  | — |  |  |  | (15,306,985 | ) |  |  | — |
—Realized gain upon disposal |  |  | 3,786,355 |  |  |  | — |  |  |  | 3,786,355 |  |  |  | — |
—Recognition of day 1 profit or loss |  |  | — |  |  |  | (16,356,494 | ) |  |  | (16,356,494 | ) |  |  | (16,356,494 | )
At December 31, 2022 |  |  | 1,305,256,317 |  |  |  | — |  |  |  | 1,305,256,317 |  |  |  | 346,882,428 |
Contract renegotiation on December 31, 2022 |  |  | 80,156 |  |  |  | (80,156 | ) |  |  | — |  |  |  | — |
At December 31, 2022 |  |  | 1,305,336,473 |  |  |  | (80,156 | ) |  |  | 1,305,256,317 |  |  |  | 346,882,428 |
Disclosure of detailed information about financial instruments [text block] |
|  |  |  |  | As of December 31, |
|  | Notes |  |  | 2021 |  |  | 2022 |
|  |  |  |  | HK$ |  |  | HK$ |
Upside Participation and Profit Distribution Agreements |  |  | (a | ) |  |  | 969,894,519 |  |  |  | 1,305,256,317 |
Future Settlement Contract |  |  | (b | ) |  |  | — |  |  |  | 137,877,845 |
|  |  |  |  | 969,894,519 |  |  | 1,443,134,162 |

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