Annual Report 2023

CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the year ended 31 December 2023 102 102 China Merchants China Direct Investments Limited Annual Report 2023 2023 2022 Notes US$ US$ Net loss on financial assets at fair value through profit or loss 6 (9,028,514) (199,780,049) Investment income 7 19,117,038 14,847,528 Other gains 297,090 118,879 Administrative expenses (11,479,636) (11,573,620) Loss before taxation 9 (1,094,022) (196,387,262) Taxation 12 6,820,333 43,216,843 Profit (loss) for the year 5,726,311 (153,170,419) Other comprehensive expense for the year Item that will not be reclassified subsequently to profit or loss Exchange difference arising on translation to presentation currency (8,693,665) (59,629,969) Total comprehensive expense for the year (2,967,354) (212,800,388) Profit (loss) for the year attributable to owners of the Company 5,726,311 (153,170,419) Total comprehensive expense for the year attributable to owners of the Company (2,967,354) (212,800,388) Basic earnings (loss) per share 14 0.038 (1.005)