Annual Report 2023

China Merchants China Direct Investments Limited Annual Report 2023 137 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) For the year ended 31 December 2023 14. BASIC EARNINGS (LOSS) PER SHARE The calculation of the basic earnings (loss) per share is based on the following data: 2023 2022 Profit (loss) for the purpose of basic earnings (loss) per share (US$) 5,726,311 (153,170,419) Number of ordinary shares for the purpose of basic earnings (loss) per share 152,333,013 152,333,013 Basic earnings (loss) per share (US$) 0.038 (1.005) No diluted earnings (loss) 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 2023 2022 US$ US$ Equity and debt securities at FVTPL: – listed equities in PRC (Note a) 262,321,922 328,314,097 – listed equity in HK (Note a) — 799,784 – listed equities on New Third Board (Note a) 1,959,704 3,934,181 – unlisted equities (Notes b and c) 385,783,322 328,117,244 – unlisted participating preferred unit (Note b) 27,900,000 23,620,000 – unlisted debt investment (Note b) 5,349,655 5,285,300 Total 683,314,603 690,070,606 Analysed to reporting purposes as Current assets 84,057,091 33,817,225 Non-current assets 599,257,512 656,253,381 Total 683,314,603 690,070,606