This item represents an other than temporary decline in value that has been recognized against an investment accounted for under the equity method of accounting. The excess of the carrying amount over the fair value of the investment represents the amount of the write down which is or was reflected in earnings. The written down value is a new cost basis with the adjusted value of the investment becoming its new carrying value subject to the equity accounting method. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity which would justify the carrying amount of the investment.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 35
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=121548190&loc=d3e32787-111569

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The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (a)(1)
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- Definition

The cash outflow associated with the purchase of or advances to an equity method investments, which are investments in joint ventures and entities in which the entity has an equity ownership interest normally of 20 to 50 percent and exercises significant influence.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 13
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3213-108585

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

No definition available.

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SIGNIFICANT ACCOUNTING POLICIES - Equity Method Investments (Details) $ in Thousands, $ in Thousands	1 Months Ended	12 Months Ended
	Jan. 31, 2019 HKD ($)	Dec. 31, 2020 HKD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 HKD ($)	Dec. 31, 2018 HKD ($)
Schedule of Equity Method Investments [Line Items]
Total consideration		$ 0	$ 0	$ 6,709	$ 0
Impairment provision on long-term investment using equity method		$ 5,888	$ 759
Zhixiang Technology (Shenzhen) Co., Ltd
Schedule of Equity Method Investments [Line Items]
Ownership interest acquired	20.00%
Total consideration	$ 6,709