Annual Report 2023

CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at 31 December 2023 China Merchants China Direct Investments Limited Annual Report 2023 103 2023 2022 Notes US$ US$ Non-current asset Financial assets at fair value through profit or loss 15 599,257,512 656,253,381 Current assets Financial assets at fair value through profit or loss 15 84,057,091 33,817,225 Other receivables and prepayments 16 117,520 59,450 Cash and cash equivalents 17 8,627,649 25,489,216 92,802,260 59,365,891 Current liabilities Other payables 18 24,964,261 24,695,000 Taxation payable 19 2,264,067 1,725,491 27,228,328 26,420,491 Net current assets 65,573,932 32,945,400 Total assets less current liabilities 664,831,444 689,198,781 Non-current liabilities Financial liabilities designated at fair value through profit or loss 20 1,067,166 872,416 Deferred taxation 21 105,824,490 116,755,912 106,891,656 117,628,328 Net assets 557,939,788 571,570,453 Capital and reserves Share capital 23 139,348,785 139,348,785 Reserves 60,186,499 68,837,982 Retained profits 358,404,504 363,383,686 Equity attributable to owners of the Company 557,939,788 571,570,453 Net asset value per share 25 3.663 3.752 The consolidated financial statements on pages 102 to 149 were approved and authorised for issue by the Board of Directors on 27 March 2024 and are signed on its behalf by: Mr. WANG Xiaoding Ms. KAN Ka Yee, Elizabeth Director Director