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Financial Risk Management Objectives and Policies (Tables) | 12 Months Ended
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Dec. 31, 2022
Financial Risk Management Objective And Policies [Abstract] |
Disclosure of financial assets that are either past due or impaired | Maximum exposure and staging as of December 31, 2021 and 2022 As of December 31, 2021
|  | 12-month ECLs |  |  | Lifetime ECLs |  |  |  |
|  | Stage 1 HK$ |  |  | Stage 2 HK$ |  |  | Stage 3 HK$ |  |  | Simplified approach HK$ |  |  | HK$ |
Accounts receivable* |  |  | 21,545,865 |  |  |  | — |  |  |  | — |  |  |  | 64,968,815 |  |  |  | 86,514,680 |
Financial assets included in prepayments, deposits and other receivables |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
—Normal** |  |  | 1,196,110 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,196,110 |
Due from immediate holding company |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
—Normal** |  |  | 2,144,975,230 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,144,975,230 |
Other assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
— Not yet past due |  |  | 136,065,738 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 136,065,738 |
Cash and bank balances |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
— Not yet past due |  |  | 526,206,108 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 526,206,108 |
|  |  | 2,829,989,051 |  |  |  | — |  |  |  | — |  |  |  | 64,968,815 |  |  |  | 2,894,957,866 |
* | For accounts receivable to which the Group applies the simplified approach for impairment, information based on the provision matrix and internal credit rating mentioned in Note 11 to the consolidated financial statements.
** | The credit quality of the financial assets included in prepayments, deposits and other receivables, and due from immediate holding company is considered to be “normal” when they are not past due and there is no information indicating that the financial assets had a significant increase in credit risk since initial recognition; “doubtful” when there has been significant increase in credit risk since initial recognition through information developed internally or externally; “loss” when there is evidence indicating the asset is credit-impaired: and “ write-off ” when there is evidence indicating that the debtor is in severe financial difficulty and Group has no realistic prospect of recovery.
As of December 31, 2022
|  | 12-month ECLs |  |  | Lifetime ECLs |  |  |  |
|  | Stage 1 HK$ |  |  | Stage 2 HK$ |  |  | Stage 3 HK$ |  |  | Simplified approach HK$ |  |  | HK$ |
Accounts receivable* |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 187,673,616 |  |  |  | 187,673,616 |
Financial assets included in prepayments, deposits and other receivables |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
—Normal** |  |  | 954,518,603 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 954,518,603 |
Due from immediate holding company |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
—Normal** |  |  | 2,239,358,702 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,239,358,702 |
Other assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
— Not yet past due |  |  | 9,620,468 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 9,620,468 |
Restricted cash |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
— Not yet past due |  |  | 3,239,362 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3,239,362 |
Cash and bank balances |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
— Not yet past due |  |  | 1,078,411,335 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,078,411,335 |
|  |  | 4,285,148,470 |  |  |  | — |  |  |  | — |  |  |  | 187,673,616 |  |  |  | 4,472,822,086 |
* | For accounts receivable to which the Group applies the simplified approach for impairment, information based on the provision matrix and internal credit rating mentioned in Note 11 to the consolidated financial statements.
** | The credit quality of the financial assets included in prepayments, deposits and other receivables, and due from immediate holding company is considered to be “normal” when they are not past due and there is no information indicating that the financial assets had a significant increase in credit risk since initial recognition; “doubtful” when there has been significant increase in credit risk since initial recognition through information developed internally or externally; “loss” when there is evidence indicating the asset is credit-impaired: and “ write-off ” when there is evidence indicating that the debtor is in severe financial difficulty and Group has no realistic prospect of recovery.
Disclosure of maturity analysis for non-derivative financial liabilities | The following tables detail the Group’s remaining contractual maturity for its financial liabilities. The tables have been drawn up based on the undiscounted cash flows of financial liabilities based on the earliest date on which the Group can be required to pay.
|  | As of December 31, 2021 |
|  | Weighted average interest rate |  |  | On demand or less than 3 months |  |  | 3 months to 1 year |  |  | 1 to 5 years |  |  | Total |
|  | % |  |  | HK$ |  |  | HK$ |  |  | HK$ |  |  | HK$ |
Accounts payable |  |  | N/A |  |  |  | 155,020,918 |  |  |  | — |  |  |  | — |  |  |  | 155,020,918 |
Bank borrowings |  |  | 2.1 | % |  |  | 390,926,836 |  |  |  | 2,631,251 |  |  |  | — |  |  |  | 393,558,087 |
Financial liabilities included in other payables and accruals |  |  | N/A |  |  |  | 72,107,680 |  |  |  | — |  |  |  | — |  |  |  | 72,107,680 |
Convertible bond |  |  | 7.8 | % |  |  | — |  |  |  | — |  |  |  | 125,319,026 |  |  |  | 125,319,026 |
|  |  |  |  |  |  | 618,055,434 |  |  |  | 2,631,251 |  |  |  | 125,319,026 |  |  |  | 746,005,711 |
|  | As of December 31, 2022 |
|  | Weighted average interest rate |  |  | On demand or less than 3 months |  |  | 3 months to 1 year |  |  | 1 to 5 years |  |  | Total |
|  | % |  |  | HK$ |  |  | HK$ |  |  | HK$ |  |  | HK$ |
Accounts payable |  |  | N/A |  |  |  | 82,315,173 |  |  |  | — |  |  |  | — |  |  |  | 82,315,173 |
Bank borrowings |  |  | 6.3 | % |  |  | 158,011,249 |  |  |  | 622,237 |  |  |  | 3,614,825 |  |  |  | 162,248,311 |
Financial liabilities included in other payables and accruals |  |  | N/A |  |  |  | 102,788,191 |  |  |  | — |  |  |  | — |  |  |  | 102,788,191 |
|  |  |  |  |  |  | 343,114,613 |  |  |  | 622,237 |  |  |  | 3,614,825 |  |  |  | 347,351,675 |

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- Definition The disclosure of financial assets that are either past due or impaired. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2023-01-01 -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 37 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_37&doctype=Standard&book=b -URIDate 2022-03-24 + Details
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- Definition The disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 39 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_39_a&doctype=Standard -URIDate 2022-03-24 + Details
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