XML 159 R146.htm IDEA: XBRL DOCUMENT v3.23.1
Fair value and fair value hierarchy of financial instruments - Schedule of detailed information about in fair value measurement Level 3 (Detail) - HKD ($)
 12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Financial assets at fair value through profit or loss:      
Balance $ 2,786,027,085    
Balance 1,523,195,334 $ 2,786,027,085  
Derivative financial asset (Note 14):      
Balance 969,894,519    
Balance 1,443,134,162 969,894,519  
Derivative financial liability (Note 23):      
Net fair value changes recognized in profit or loss (13,347,266) 0 $ (7,765,148)
Financial liabilities at fair value through profit or loss—Held for trading [Member]      
Derivative financial liability (Note 23):      
Beginning balance 13,752,673 12,954,313  
Net fair value changes recognized in profit or loss (13,347,266) 798,360  
Converted into class A shares (405,407)    
Ending balance 0 13,752,673 12,954,313
Level 3 [member]      
Financial assets at fair value through profit or loss:      
Balance 1,709,094,761 299,855,685 322,697,916
Addition 169,303,189 163,180,000 0
Disposal (354,050,259) (196,036,584) 0
Transfer 11,630,000 1,120,244,487 0
Derecognition (Note 34(a)) (1,271,643,878) 0 0
Receipt of investment return (20,899,338) 0 0
Total (losses) gains in profit or loss 384,500,735 321,851,173 (22,842,231)
Balance 627,935,210 1,709,094,761 299,855,685
Derivative financial asset (Note 14):      
Balance 969,894,519 1,023,902,566  
Recognition of day 1 profit or loss deferred on inception of contract, renegotiation and extension 15,588,500 14,591,113  
Net fair value gains recognized in profit or loss 331,293,928 (68,599,160)  
Gain related to disposed investment 3,786,355 0  
Partial settlement (15,306,985) 0  
Balance $ 1,305,256,317 $ 969,894,519 $ 1,023,902,566