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Other Payables And Accruals
 12 Months Ended
Dec. 31, 2022
Accrued Expenses And Other Liabilities [Abstract]  
Other Payables And Accruals
22.
OTHER PAYABLES AND ACCRUALS

 
  
As of December 31,
 
 
  
2021
 
  
2022
 
 
  
HK$
 
  
HK$
 
Accruals and other payables
      91,594,587        114,718,709  
Contract liabilities (note)
      630,962        17,077,186  
    
 
 
     
 
 
  
       92,225,549        131,795,895  
    
 
 
     
 
 
  
 
 
Note:
Contract liabilities as at December 31, 2021 include upfront fees received to deliver capital market solutions services. As at December 31, 2022, contract liabilities included upfront fees received to deliver digital solution
s
services.
As at January 1, 2021, contract liabilities amounted to HK$47,270,998. For the year ended December 31, 2022, revenue of HK$630,962 recognized was included in the contract liabilities balance at the beginning of the year (2021: HK$46,640,036).