Annual Report 2022

97 China Merchants China Direct Investments Limited Annual Report 2022 CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the year ended 31 December 2022 2022 2021 Notes US$ US$ Net (loss) gain on financial assets at fair value through profit or loss 6 (199,780,049) 48,648,395 Investment income 7 14,847,528 14,144,426 Other gains 118,879 202,682 Administrative expenses (11,573,620) (19,974,735) (Loss) profit before taxation 9 (196,387,262) 43,020,768 Taxation 12 43,216,843 (18,815,401) (Loss) profit for the year (153,170,419) 24,205,367 Other comprehensive (expense) income for the year Item that will not be reclassified subsequently to profit or loss Exchange difference arising on translation to presentation currency (59,629,969) 18,247,958 Total comprehensive (expense) income for the year (212,800,388) 42,453,325 (Loss) profit for the year attributable to owners of the Company (153,170,419) 24,205,367 Total comprehensive (expense) income for the year attributable to owners of the Company (212,800,388) 42,453,325 Basic (loss) earnings per share 14 (1.005) 0.159