Annual Report 2020

China Merchants China Direct Investments Limited Annual Report 2020 87 INDEPENDENT AUDITOR’S REPORT (CONTINUED) Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements (continued) From the matters communicated with those charged with governance, we determine the matter that was of most significance in the audit of the consolidated financial statements of the current period and is therefore the key audit matter. We describe the matter in our auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. The engagement partner on the audit resulting in the independent auditor’s report is CHONG Kwok Shing. Deloitte Touche Tohmatsu Certified Public Accountants Hong Kong 29 March 2021