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Accounts Receivable (Tables)

12 Months Ended

Dec. 31, 2022

Trade and other receivables [abstract]

Summary of accounts receivables


		As of December 31,
		2021				2022
		HK$				HK$
Receivable from capital market solutions services			86,514,680				81,614,733
Commission receivable from insurance brokerage			—				2,718,150
Receivable from digital solutions and other services			—				81,844,175
Receivable from fashion and luxury media advertising and marketing services			—				21,496,558

			86,514,680				187,673,616

Summary of aging analysis of accounts receivable

An aging analysis of the accounts receivable as of the end of the reporting period, based on the due date, net of loss allowance is as follows:


		As of December 31,
		2021				2022
		HK$				HK$
Not yet due			74,048,058				177,754,160
Past due
Within 1 month			53,633				7,270,723
1 to 3 months			5,165,947				1,545,263
Over 3 months			7,247,042				1,103,470

			86,514,680				187,673,616

Summary of accounts receivables past due analysis


		Internal credit risk rating
As of December 31, 2021		AAA				AA				A				BBB				BB				CCC				Total


Expected credit loss rate			—				—				0.10	%			0.17	%			—				0.10	%			—
Gross carrying amount (HK$‘000)			—				—				54,763				24,218				—				7,534				86,515



		Internal credit risk rating
As of December 31, 2022		AAA				AA				A				BBB				BB				CCC				Total

Expected credit loss rate			—				0.15	%			—				0.27	%			—				—				—
Gross carrying amount (HK$‘000)			—				84,563				—				103,111				—				—				187,674