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v3.23.1

Other Operating Expenses - Schedule of operating expenses and foreign exchange differences included in the consolidated statement of profit or loss and other comprehensive income (Detail) - HKD ($) | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Premises costs and office utilities |  |  |
Advertising and marketing service fees and brand promotional expenses | $ 20,004,385 | $ 597,566 | $ 5,696,606
—Premises costs | 13,095,944 | 14,226,081 | 14,244,127
—Office utilities | 9,142,411 | 7,821,627 | 6,601,790
Premises costs and office utilities | 22,238,355 | 22,047,708 | 20,845,917
Traveling and business development expenses | 7,761,633 | 3,747,166 | 5,636,354
Commissions and bank charges | 1,309,186 | 1,308,425 | 1,957,433
Office and maintenance expenses | 20,729 | 55,192 | 175,348
Administrative service, management and investment advisory fees | 29,802,500 | 24,330,000 | 24,330,000
Legal and professional fees |  |  |
Legal and professional related fees | 73,729,042 | 24,663,025 | 36,314,507
Staff recruitment expenses | 4,229,736 | 2,322,035 | 1,223,673
Staff welfare and staff recruitment expenses |  |  |
—Depreciation | 96,115 | 44,226 | 30,374
—Amortization | 5,688,143 |  |
—Foreign exchange differences, net | 1,970,158 | 963,422 | 3,222,789
—Other expenses | 11,722,482 | 3,715,247 | 4,290,210
Other expenses, by nature | 19,476,898 | 4,722,895 | 7,543,373
Operating expenses | $ 178,572,464 | $ 83,794,012 | $ 103,723,211

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- Definition Legal and professional fees. + References No definition available. + Details
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- Definition Office renovation and maintenance expenses. + References No definition available. + Details
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- Definition Premises costs and office utilities. + References No definition available. + Details
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- Definition Staff welfare and staff recruitment expenses. + References No definition available. + Details
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- Definition The amount of expenses that the entity classifies as being administrative. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2022-03-24 -Paragraph 35 -Subparagraph b -Clause vi -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2022-en-r&anchor=para_35_b_vi&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_103&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_99&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2022-03-24 -Paragraph 52 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2022-en-r&anchor=para_52_a&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_35&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'nature of expense' form for its analysis of expenses. [Refer: Expenses, by nature] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_102&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_99&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of expense recognised on rental activities. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 85 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_85&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of expense arising from transportation services. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
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