Deferred Tax Liabilities (Tables)

12 Months Ended

Dec. 31, 2022

Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]

Summary of deferred tax liabilites

The movements in deferred tax liabilities during the years are as follows:

 

	Intangible assets
	HK$
At January 1, 2021 and December 31, 2021		—
Acquisitions of subsidiaries (Note 34)		27,681,459
Deferred tax credit to profit or loss during the year (Note 9)		(1,896,006	)
At December 31, 2022		25,785,453