Annual Report 2022

131 China Merchants China Direct Investments Limited Annual Report 2022 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) For the year ended 31 December 2022 14. BASIC (LOSS) EARNINGS PER SHARE The calculation of the basic (loss) earnings per share is based on the following data: 2022 2021 (Loss) profit for the purpose of basic (loss) earnings per share (US$) (153,170,419) 24,205,367 Number of ordinary shares for the purpose of basic (loss) earnings per share 152,333,013 152,333,013 Basic (loss) earnings per share (US$) (1.005) 0.159 No diluted (loss) earnings per share for 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 2022 2021 US$ US$ Equity and debt securities at FVTPL: – listed equities in PRC (Note a) 328,314,097 479,739,809 – listed equity in HK (Note a) 799,784 6,466,479 – listed equities on New Third Board (Note a) 3,934,181 4,965,920 – unlisted equities (Notes b and c) 328,117,244 457,810,707 – unlisted participating preferred unit (Note b) 23,620,000 12,410,000 – unlisted debt investment (Note b) 5,285,300 5,980,463 Total 690,070,606 967,373,378 Analysed to reporting purposes as Current assets 33,817,225 64,044,731 Non-current assets 656,253,381 903,328,647 Total 690,070,606 967,373,378