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v3.23.1

Goodwill - Additional Information (Detail) - HKD ($) | 12 Months Ended |
--- | --- | ---
Dec. 31, 2022 | Dec. 31, 2021
Disclosure Of Goodwill [Line Items] |  |
Growth rate used to extrapolate cash flow projections | 1.56% |
Goodwill | $ 58,675,041 | $ 0
Intangible assets other than goodwill | 756,131,422 | 15,171,170
DigitalSolutionsAndServicesIncome [Member] |  |
Disclosure Of Goodwill [Line Items] |  |
Goodwill | 58,675,041 |
Technology-based intangible assets [member] |  |
Disclosure Of Goodwill [Line Items] |  |
Intangible assets other than goodwill | 30,606,150 | 0
Technology-based intangible assets [member] | DigitalSolutionsAndServicesIncome [Member] |  |
Disclosure Of Goodwill [Line Items] |  |
Intangible assets other than goodwill | 30,606,150 |
Brand names [member] |  |
Disclosure Of Goodwill [Line Items] |  |
Intangible assets other than goodwill | 721,624,079 | $ 0
Brand names [member] | DigitalSolutionsAndServicesIncome [Member] |  |
Disclosure Of Goodwill [Line Items] |  |
Intangible assets other than goodwill | $ 1,271,483 |
Goodwill [member] |  |
Disclosure Of Goodwill [Line Items] |  |
Number of period of cash flow projection | 5 years |
Discount rate used in current estimate of value in use | 28.03% |
Growth rate used to extrapolate cash flow projections | 1.50% |
Impairment loss | $ 0 |

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- Definition The discount rate used in the current estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2022-03-24 -Paragraph 130 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_130_g&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The growth rate used to extrapolate cash flow projections beyond the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). [Refer: Cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2022-03-24 -Paragraph 134 -Subparagraph d -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_134_d_iv&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2022-03-24 -Paragraph 134 -Subparagraph e -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_134_e_iv&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2022-03-24 -Paragraph 134 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_134_a&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2022-03-24 -Paragraph 135 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_135_a&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2022-03-24 -Paragraph B67 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2022-en-r&anchor=para_B67_d&doctype=Appendix&subtype=B -URIDate 2022-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2022-03-24 -Paragraph 130 -Subparagraph d -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_130_d_ii&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2022-03-24 -Paragraph 130 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2022-en-r&anchor=para_130_b&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2022-03-24 -Paragraph 118 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118_e&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_c&doctype=Standard -URIDate 2022-03-24 + Details
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