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Cash And Bank Balances And Restricted Cash | 12 Months Ended
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Dec. 31, 2022
Cash and cash equivalents [abstract] |
Cash And Bank Balances And Restricted Cash |
16. | CASH AND BANK BALANCES AND RESTRICTED CASH
| (a) | Cash and cash equivalents
|  | As of December 31, |
|  | 2021 |  |  | 2022 |
|  | HK$ |  |  | HK$ |
Cash and cash equivalents: |  |  |  |  |  |  |  |
—Cash on hand |  |  | 595,992 |  |  |  | 1,497 |
—General bank accounts |  |  | 525,610,116 |  |  |  | 1,078,409,838 |
Total cash and cash equivalents |  |  | 526,206,108 |  |  |  | 1,078,411,335 |
Cash and cash equivalents include demand deposits at banks, earn interest at floating rates based on daily bank deposit rates for all the periods. The bank balances are deposited with creditworthy banks with no recent history of default.
| (b) | Restricted cash
As at December 31, 2022, restricted deposits held at banks amounted to HK$3,239,362 , which would be used to settle certain payables to vendors.

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- Definition The disclosure of cash and bank balances at central banks. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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