Annual Report 2021

China Merchants China Direct Investments Limited Annual Report 2021 118 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) For the year ended 31 December 2021 6. NET GAIN ON FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS The following is an analysis of net gain (loss) on investments of the Group for the year ended 31 December 2021. The amounts of realised gain (loss) represent the difference between the fair value at the beginning of the year or purchase date in the year and the disposal date of financial instruments while the amounts of unrealised gain (loss) represent the change of fair value during the year of financial instruments held by the Group as at the year end: 2021 2020 US$ US$ Net gain (loss) on financial assets at FVTPL Listed investments Realised (4,232,791) 199,954 Unrealised 54,297,642 61,615,073 Unlisted investments Realised 141,076 (1,684,580) Unrealised (1,557,532) 66,074,356 Total 48,648,395 126,204,803 7. INVESTMENT INCOME 2021 2020 US$ US$ Interest income on bank deposits 297,161 393,668 Dividend income on financial assets at FVTPL Listed equity investments 11,393,412 10,184,168 Unlisted equity investments 2,453,853 5,528,964 13,847,265 15,713,132 Total 14,144,426 16,106,800