Annual Report 2021

China Merchants China Direct Investments Limited Annual Report 2021 127 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) For the year ended 31 December 2021 14. BASIC EARNINGS PER SHARE The calculation of the basic earnings per share is based on the following data: 2021 2020 Profit for the purpose of basic earnings per share (US$) 24,205,367 89,787,755 Number of ordinary shares for the purpose of basic earnings per share 152,333,013 152,333,013 Basic earnings per share (US$) 0.159 0.589 No diluted earnings 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 2021 2020 US$ US$ Equity and debt securities at FVTPL: – listed equities in PRC (Note a) 479,739,809 416,426,641 – listed equity in HK (Note a) 6,466,479 6,851,776 – listed equities within lock-up period in PRC (Note a) — 16,725,161 – listed equities on New Third Board (Note a) 4,965,920 3,295,070 – unlisted equities (Notes b and c) 457,810,707 435,432,222 – unlisted participating preferred unit (Note b) 12,410,000 2,980,000 – unlisted debt investment (Note b) 5,980,463 27,562,108 Total 967,373,378 909,272,978 Analysed to reporting purposes as Current assets 64,044,731 73,652,221 Non-current assets 903,328,647 835,620,757 Total 967,373,378 909,272,978