Annual Report 2025

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) For the year ended 31 December 2025 154 China Merchants China Direct Investments Limited Annual Report 2025 22. STATEMENT OF FINANCIAL POSITION OF THE COMPANY 2025 2024 Notes US$ US$ Non-current assets Investments in subsidiaries 44,739,496 44,739,496 Financial assets at fair value through profit or loss 90,254,296 69,268,678 Amounts due from subsidiaries 24,350,104 58,101,455 159,343,896 172,109,629 Current assets Amounts due from subsidiaries 136,606,536 108,712,043 Other receivables and prepayments 1,581,375 194,041 Cash and cash equivalents 14,083,866 15,369,515 152,271,777 124,275,599 Current liabilities Amounts due to subsidiaries 22,305,918 19,294,153 Other payables 3,480,474 7,478,731 Taxation payable 703,057 3,226,083 26,489,449 29,998,967 Net current assets 125,782,328 94,276,632 Total assets less current liabilities 285,126,224 266,386,261 Non-current liabilities Financial liabilities designated at fair value through profit or loss 2,240,924 1,153,126 Deferred taxation 7,495,556 5,396,994 9,736,480 6,550,120 Net assets 275,389,744 259,836,141 Capital and reserves Share capital 23 139,348,785 139,348,785 Reserves 24 136,040,959 120,487,356 Equity attributable to owners of the Company 275,389,744 259,836,141 Mr. WANG Xiaoding Ms. KAN Ka Yee, Elizabeth Director Director