Annual Report 2019

China Merchants China Direct Investments Limited Annual Report 2019 112 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) For the year ended 31 December 2019 14. BASIC EARNINGS (LOSS) PER SHARE The calculation of the basic earnings (loss) per share is based on the following data: 2019 2018 Profit (loss) for the purpose of basic earnings (loss) per share (US$) 101,808,974 (87,021,125) Number of ordinary shares for the purpose of basic earnings (loss) per share 152,333,013 152,333,013 Basic earnings (loss) per share (US$) 0.668 (0.571) No diluted earnings (loss) per share for the both years were presented as there were no potential ordinary shares outstanding at the both year ends. 15. FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS 2019 2018 US$ US$ Equity and debt securities at FVTPL: – listed equities in PRC (Note a) 332,688,867 234,086,665 – listed equity in HK (Note a) 11,052,423 13,650,121 – listed equities within lock-up period in PRC (Note a) 4,540,862 9,909,689 – listed equities on New Third Board (Note a) 2,849,689 2,243,852 – unlisted equities (Note b and c) 299,285,422 282,760,149 – unlisted participating preferred unit (Note b) 14,630,000 15,040,000 – unlisted debt investments (Note b) 48,926,349 76,519,700 Total 713,973,612 634,210,176 Analysed to reporting purposes as Current assets 50,944,637 55,058,638 Non-current assets 663,028,975 579,151,538 Total 713,973,612 634,210,176