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Convertible Bond and Derivative Financial Liability (Tables)
12 Months Ended
Dec. 31, 2022
Borrowings [abstract]  
Summary of convertible bond
The movement of convertible bond during the years ended December 31, 2021 and 2022 are as follow
s
:
 
 
  
Liability
component
 
 
Derivative
financial
liability
 
 
  
HK$
 
 
HK$
 
At January 1, 2021
     103,278,429       12,954,313  
Interest for the year
     8,085,419       —    
Exchange alignment
     606,536       798,360  
    
 
 
   
 
 
 
At December 31, 2021
     111,970,384       13,752,673  
    
 
 
   
 
 
 
Interest for the year
     430,702       —    
Fair value gain recognized in profit or loss
     —         (13,347,266
Converted into class A shares
     (112,401,086     (405,407
    
 
 
   
 
 
 
At December 31, 2022
     —         —