Annual Report 2022

98 China Merchants China Direct Investments Limited Annual Report 2022 CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at 31 December 2022 2022 2021 Notes US$ US$ Non-current asset Financial assets at fair value through profit or loss 15 656,253,381 903,328,647 Current assets Financial assets at fair value through profit or loss 15 33,817,225 64,044,731 Other receivables and prepayments 16 59,450 13,740,736 Cash and cash equivalents 17 25,489,216 36,641,135 59,365,891 114,426,602 Current liabilities Other payables 18 24,695,000 33,372,541 Taxation payable 19 1,725,491 2,338,940 26,420,491 35,711,481 Net current assets 32,945,400 78,715,121 Total assets less current liabilities 689,198,781 982,043,768 Non-current liabilities Financial liabilities designated at fair value through profit or loss 20 872,416 1,318,564 Deferred taxation 21 116,755,912 175,027,741 117,628,328 176,346,305 Net assets 571,570,453 805,697,463 Capital and reserves Share capital 23 139,348,785 139,348,785 Reserves 68,837,982 128,034,239 Retained profits 363,383,686 538,314,439 Equity attributable to owners of the Company 571,570,453 805,697,463 Net asset value per share 25 3.752 5.289 The consolidated financial statements on pages 97 to 143 were approved and authorised for issue by the Board of Directors on 28 March 2023 and are signed on its behalf by: Mr. WANG Xiaoding Ms. KAN Ka Yee, Elizabeth Director Director