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Financial Instruments By Category (Tables)

12 Months Ended

Dec. 31, 2022

Disclosure of financial liabilities [abstract]

Summary of financial assets

Financial assets


		Financial assets at fair value through profit or loss				Financial assets at amortized cost				Total
		Mandatorily required to be measured at fair value				Financial assets at amortized cost				Total
		HK$				HK$				HK$
Accounts receivable			—				86,514,680				86,514,680
Financial assets included in prepayments, deposits and other receivables			—				1,196,110				1,196,110
Due from immediate holding company			—				2,144,975,230				2,144,975,230
Financial assets at fair value through profit or loss			2,786,027,085				—				2,786,027,085
Derivative financial asset s			969,894,519				—				969,894,519
Other assets			—				136,065,738				136,065,738
Cash and bank balances			—				526,206,108				526,206,108

			3,755,921,604				2,894,957,866				6,650,879,470

Financial assets


		Financial assets at fair value through profit or loss				Financial assets at amortized cost				Total
		Mandatorily required to be measured at fair value				Financial assets at amortized cost				Total
		HK$				HK$				HK$
Accounts receivable			—				187,673,616				187,673,616
Financial assets included in prepayments, deposits and other receivables			—				954,518,603				954,518,603
Due from immediate holding company			—				2,239,358,702				2,239,358,702
Financial assets at fair value through profit or loss			1,523,195,334				—				1,523,195,334
Derivative financial assets			1,443,134,162				—				1,443,134,162
Other assets			—				9,620,468				9,620,468
Restricted cash			—				3,239,362				3,239,362
Cash and bank balances			—				1,078,411,335				1,078,411,335

			2,966,329,496				4,472,822,086				7,439,151,582

Summary of financial liabilities

Financial liabilities


		Financial liabilities at fair value through profit or loss				Financial liabilities at amortized cost				Total
		HK$				HK$				HK$
Accounts payable			—				155,020,918				155,020,918
Financial liabilities included in other payables and accruals			—				72,107,680				72,107,680
Bank borrowings			—				388,870,500				388,870,500
Derivative financial liability			13,752,673				—				13,752,673
Convertible bond			—				111,970,384				111,970,384

			13,752,673				727,969,482				741,722,155

Financial liabilities


		Financial liabilities at fair value through profit or loss				Financial liabilities at amortized cost				Total
		HK$				HK$				HK$
Accounts payable			—				82,315,173				82,315,173
Financial liabilities included in other payables and accruals			—				102,788,191				102,788,191
Bank borrowings			—				160,479,101				160,479,101

			—				345,582,465				345,582,465