Notes To The Consolidated Statements Of Cash Flows (Tables)

12 Months Ended

Dec. 31, 2022

(b)

Changes in liabilities arising from financing activities


	Margin loans payable HK$			Derivative financial liability HK$			Convertible bond HK$			Bank borrowings HK$			Total HK$
At January 1, 2020		317,722,438			20,813,810			95,995,690			—			434,531,938

Cash flow from financing activities		(330,197,734	)		—			—			230,962,565			(99,235,169	)
Interest expenses		12,475,296			—			7,717,348			1,317,435			21,510,079
Fair value gain recognized in profit or loss		—			(7,765,148	)		—			—			(7,765,148	)
Exchange alignment		—			(94,349	)		(434,609	)		—			(528,958	)

At December 31, 2020		—			12,954,313			103,278,429			232,280,000			348,512,742

Cash flow from financing activities		—			—			—			151,263,786			151,263,786
Interest expenses		—			—			8,085,419			4,740,504			12,825,923
Exchange alignment		—			798,360			606,536			586,210			1,991,106

At December 31, 2021		—			13,752,673			111,970,384			388,870,500			514,593,557

Cash flow from financing activities		—			—			—			(239,383,150	)		(239,383,150	)
Interest expenses		—			—			430,702			6,298,576			6,729,278
Fair value change		—			(13,347,266	)		—			—			(13,347,266	)
Non-cash transactions:
Conversion of convertible bond		—			(405,407	)		(112,401,086	)		—			(112,806,493	)
Acquisition of subsidiaries		—			—			—			4,589,759			4,589,759
Exchange alignment		—			—			—			103,416			103,416

At December 31, 2022		—			—			—			160,479,101			160,479,101