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SIGNIFICANT ACCOUNTING POLICIES - Taxation (Details) - HKD ($)
6 Months Ended 9 Months Ended 12 Months Ended
Jun. 30, 2022
Sep. 30, 2022
Sep. 30, 2021
Dec. 31, 2021
Dec. 31, 2020
Dec. 31, 2019
Uncertain tax positions            
Interest and penalties associated with uncertain tax positions $ 0 $ 0 $ 0 $ 0 $ 0 $ 0