Annual Report 2019

China Merchants China Direct Investments Limited Annual Report 2019 77 CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at 31 December 2019 2019 2018 Notes US$ US$ Non-current assets Financial assets at fair value through profit or loss 15 663,028,975 579,151,538 Investment deposits 16 14,907,829 — 677,936,804 579,151,538 Current assets Financial assets at fair value through profit or loss 15 50,944,637 55,058,638 Other receivables and prepayments 17 1,008,385 5,239,397 Cash and cash equivalents 18 64,143,034 48,450,040 116,096,056 108,748,075 Current liabilities Other payables 19 27,538,766 27,620,833 Taxation payable 20 994,825 396,223 28,533,591 28,017,056 Net current assets 87,562,465 80,731,019 Total assets less current liabilities 765,499,269 659,882,557 Non-current liabilities Financial liabilities designated at fair value through profit or loss 21 1,190,048 1,306,574 Deferred taxation 22 115,258,979 83,520,815 116,449,027 84,827,389 Net assets 649,050,242 575,055,168 Capital and reserves Share capital 24 139,348,785 139,348,785 Reserves 62,080,654 70,366,095 Retained profits 447,620,803 365,340,288 Equity attributable to owners of the Company 649,050,242 575,055,168 Net asset value per share 26 4.261 3.775 The consolidated financial statements on pages 76 to 125 were approved and authorised for issue by the Board of Directors on 30 March 2020 and are signed on its behalf by: Mr. WANG Xiaoding Mr. TSE Yue Kit Director Director