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Derivative Financial Assets (Tables)
 12 Months Ended
Dec. 31, 2022
Disclosure of detailed information about financial instruments [abstract]  
Summary of financial Asset fair value
    
Fair value using

valuation
technique
    
Day 1

(profit)/loss
    
Net carrying
amount
    
Net changes in

fair value
recognized in
profit or loss
  
    
HK$
    
HK$
    
HK$
    
HK$
  
At December 31, 2020
      1,036,169,019       (12,266,453 )      1,023,902,566       —    
Recognized in profit and loss prior to contract renegotiation on March 31, 2021
                                 
—Changes in fair value
      (12,266,453 )      —         (12,266,453 )      (12,266,453 ) 
—Recognition of day 1 profit or loss
      —         12,266,453       12,266,453       12,266,453  
    
 
 
    
 
 
    
 
 
    
 
 
  
At March 31, 2021
      1,023,902,566       —         1,023,902,566       —    
Contract renegotiation on March 31, 2021
      (1,678,713 )      1,678,713       —         —    
    
 
 
    
 
 
    
 
 
    
 
 
  
At March 31, 2021
      1,022,223,853       1,678,713       1,023,902,566       —    
Recognized in profit and loss prior to contract renegotiation on June 30, 2021
                                 
—Changes in fair value
      (34,326,652 )      —         (34,326,652 )      (34,326,652 ) 
—Recognition of day 1 profit or loss
      —         (1,678,713 )      (1,678,713 )      (1,678,713 ) 
    
 
 
    
 
 
    
 
 
    
 
 
  
At June 30, 2021
      987,897,201       —         987,897,201       (36,005,365 ) 
Contract renegotiation on June 30, 2021
      2,956,755       (2,956,755 )      —         —    
    
 
 
    
 
 
    
 
 
    
 
 
  
At June 30, 2021
      990,853,956       (2,956,755 )      987,897,201       (36,005,365 ) 
Recognized in profit and loss prior to contract renegotiation on September 30, 2021
                                 
—Changes in fair value
      89,306,993       —         89,306,993       89,306,993  
—Recognition of day 1 profit or loss
      —         2,956,755       2,956,755       2,956,755  
    
 
 
    
 
 
    
 
 
    
 
 
  
At September 30, 2021
      1,080,160,949       —         1,080,160,949       56,258,383  
Contract renegotiation on September 30, 2021
      1,046,618       (1,046,618 )      —         —    
    
 
 
    
 
 
    
 
 
    
 
 
  
At September 30, 2021
      1,081,207,567       (1,046,618 )      1,080,160,949       56,258,383  
Recognized in profit and loss prior to contract renegotiation on December 31, 2021
                                 
—Changes in fair value
      (111,313,048 )      —         (111,313,048 )      (111,313,048 ) 
—Recognition of day 1 profit or loss
      —         1,046,618       1,046,618       1,046,618  
    
 
 
    
 
 
    
 
 
    
 
 
  
At December 31, 2021
      969,894,519       —         969,894,519       (54,008,047 ) 
Contract renegotiation on December 31, 2021
      (1,507,769 )      1,507,769       —         —    
    
 
 
    
 
 
    
 
 
    
 
 
  
At December 31, 2021
      968,386,750       1,507,769       969,894,519       (54,008,047 ) 
    
 
 
    
 
 
    
 
 
    
 
 
  
 
 
  
Fair value using

valuation
technique
 
 
Day 1

(profit)/loss
 
 
Net carrying
amount
 
 
Net changes in

fair value
recognized in
profit or loss
 
 
  
HK$
 
 
HK$
 
 
HK$
 
 
HK$
 
At December 31, 2021
      968,386,750       1,507,769       969,894,519       —  
Recognized in profit and loss prior to contract renegotiation on March 31, 2022
                                 
—Changes in fair value
      201,787,611       —         201,787,611       201,787,611  
—Recognition of day 1 profit or loss
      —         (1,507,769 )      (1,507,769 )      (1,507,769 ) 
    
 
 
    
 
 
    
 
 
    
 
 
  
At March 31, 2022
      1,170,174,361       —         1,170,174,361       200,279,842  
Contract renegotiation on March 31, 2022
      42,824,157       (42,824,157 )     —         —    
    
 
 
    
 
 
    
 
 
    
 
 
  
At March 31, 2022
      1,212,998,518       (42,824,157 )     1,170,174,361       200,279,842  
Recognized in profit and loss prior to contract renegotiation on June 30, 2022
                                 
—Changes in fair value
      44,938,920       —         44,938,920       44,938,920  
—Recognition of day 1 profit or loss
      —         42,824,157       42,824,157       42,824,157  
    
 
 
    
 
 
    
 
 
    
 
 
  
At June 30, 2022
      1,257,937,438       —         1,257,937,438       288,042,919  
Contract renegotiation on June 30, 2022
      (9,371,394 )      9,371,394       —         —    
    
 
 
    
 
 
    
 
 
    
 
 
  
At June 30, 2022
      1,248,566,044       9,371,394       1,257,937,438       288,042,919  
Recognized in profit and loss prior to contract renegotiation on September 30, 2022
                                 
—Changes in fair value
      83,632,460       —         83,632,460       83,632,460  
—Recognition of day 1 profit or loss
      —         (9,371,394 )      (9,371,394 )      (9,371,394 ) 
    
 
 
    
 
 
    
 
 
    
 
 
  
At September 30, 2022
      1,332,198,504       —         1,332,198,504       362,303,985  
Contract renegotiation on September 30, 2022
      (16,356,494 )      16,356,494       —         —    
    
 
 
    
 
 
    
 
 
    
 
 
  
At September 30, 2022
      1,315,842,010       16,356,494       1,332,198,504       362,303,985  
Recognized in profit and loss prior to contract renegotiation on December 31, 2022
                                 
—Changes in fair value
      934,937       —       934,937       934,937  
—Partial settlement
      (15,306,985 )      —         (15,306,985 )      —    
—Realized gain upon disposal
      3,786,355       —         3,786,355       —    
—Recognition of day 1 profit or loss
      —       (16,356,494 )     (16,356,494 )     (16,356,494 )
    
 
 
    
 
 
    
 
 
    
 
 
  
At December 31, 2022
      1,305,256,317       —           
1,305,256,317
         
346,882,428
  
Contract renegotiation on December 31, 2022
      80,156       (80,156 )     —         —    
    
 
 
    
 
 
    
 
 
    
 
 
  
At December 31, 2022
      1,305,336,473       (80,156 )     1,305,256,317       346,882,428  
    
 
 
    
 
 
    
 
 
    
 
 
  
Disclosure of detailed information about financial instruments [text block]
 
  
 
 
 
As of December 31,
 
 
  
Notes
 
 
2021
 
  
2022
 
 
  
 
 
 
HK$
 
  
HK$
 
Upside Participation and Profit Distribution Agreements
  
 
(a
) 
 
 
969,894,519
 
  
 
1,305,256,317
 
Future Settlement Contract
  
 
(b
) 
 
 
—  
 
  
 
137,877,845
 
  
 
 
 
 
  
 
 
 
 
  
 
 
 
969,894,519
 
  
1,443,134,162