Annual Report 2019

China Merchants China Direct Investments Limited Annual Report 2019 76 CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the year ended 31 December 2019 2019 2018 Notes US$ US$ Net gain (loss) on financial assets at fair value through profit or loss 6 131,848,627 (111,123,083) Investment income 7 15,528,387 18,884,552 Other gains 911,774 656,419 Administrative expenses (11,933,451) (13,684,505) Profit (loss) before taxation 9 136,355,337 (105,266,617) Taxation 12 (34,546,363) 18,245,492 Profit (loss) for the year 101,808,974 (87,021,125) Other comprehensive expense for the year Item that will not be reclassified subsequently to profit or loss Exchange difference arising on translation to presentation currency (9,533,938) (26,793,189) Total comprehensive income (expense) for the year 92,275,036 (113,814,314) Profit (loss) for the year attributable to owners of the Company 101,808,974 (87,021,125) Total comprehensive income (expense) for the year attributable to owners of the Company 92,275,036 (113,814,314) Basic earnings (loss) per share 14 0.668 (0.571)