Annual Report 2022

122 China Merchants China Direct Investments Limited Annual Report 2022 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) For the year ended 31 December 2022 6. NET (LOSS) GAIN ON FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS The following is an analysis of net (loss) gain on investments of the Group for the year ended 31 December 2022. The amounts of realised (loss) gain represent the difference between the fair value at the beginning of the year or purchase date in the year and the disposal date of financial instruments while the amounts of unrealised (loss) gain represent the change of fair value during the year of financial instruments held by the Group as at the year end: 2022 2021 US$ US$ Net (loss) gain on financial assets at FVTPL Listed investments Realised (1,638,161) (4,232,791) Unrealised (115,237,342) 54,297,642 Unlisted investments Realised 7,758,242 141,076 Unrealised (90,662,788) (1,557,532) Total (199,780,049) 48,648,395 7. INVESTMENT INCOME 2022 2021 US$ US$ Interest income on bank deposits 216,625 297,161 Dividend income on financial assets at FVTPL Listed equity investments 13,205,386 11,393,412 Unlisted equity investments 1,425,517 2,453,853 14,630,903 13,847,265 Total 14,847,528 14,144,426