Annual Report 2025

China Merchants China Direct Investments Limited Annual Report 2025 113 CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at 31 December 2025 2025 2024 Notes US$ US$ Non-current asset Financial assets at fair value through profit or loss 15 964,198,129 770,688,567 Current assets Financial assets at fair value through profit or loss 15 49,688,941 4,964,102 Other receivables and prepayments 16 1,582,153 194,801 Cash and cash equivalents 17 30,194,316 30,946,711 81,465,410 36,105,614 Current liabilities Other payables 18 22,553,003 26,541,098 Taxation payable 19 718,310 7,272,419 23,271,313 33,813,517 Net current assets 58,194,097 2,292,097 Total assets less current liabilities 1,022,392,226 772,980,664 Non-current liabilities Financial liabilities designated at fair value through profit or loss 20 2,240,924 1,153,126 Deferred taxation 21 185,497,090 124,449,633 187,738,014 125,602,759 Net assets 834,654,212 647,377,905 Capital and reserves Share capital 23 139,348,785 139,348,785 Reserves 64,418,065 48,798,983 Retained profits 630,887,362 459,230,137 Equity attributable to owners of the Company 834,654,212 647,377,905 Net asset value per share 25 5.479 4.250 The consolidated financial statements on pages 112 to 159 were approved and authorised for issue by the Board of Directors on 27 March 2026 and are signed on its behalf by: Mr. WANG Xiaoding Ms. KAN Ka Yee, Elizabeth Director Director