Other payables and accruals consist of the following:

		December 31,			December 31,
		2016			2017
		HK$			HK$
Accrued salaries, wages and bonus			372			58
Accrued audit and professional fees			1,143			977
Accrued sundries expenses			1,194			43
Other payables			3,429			3,612
			6,138			4,690