Annual Report 2021

China Merchants China Direct Investments Limited Annual Report 2021 134 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED) For the year ended 31 December 2021 22. STATEMENT OF FINANCIAL POSITION OF THE COMPANY 2021 2020 Notes US$ US$ Non-current assets Investments in subsidiaries 44,840,372 44,840,372 Financial assets at fair value through profit or loss 104,680,435 103,595,705 Amounts due from subsidiaries 59,949,876 51,717,268 209,470,683 200,153,345 Current assets Amounts due from subsidiaries 82,239,460 81,886,374 Other receivables and prepayments 1,036,961 1,766,000 Cash and cash equivalents 8,972,304 14,928,142 92,248,725 98,580,516 Current liabilities Amounts due to subsidiaries 14,695,406 14,213,054 Other payables 8,952,886 13,458,527 Taxation payable 2,180,559 2,333,818 25,828,851 30,005,399 Net current assets 66,419,874 68,575,117 Total assets less current liabilities 275,890,557 268,728,462 Non-current liabilities Financial liabilities designated at fair value through profit or loss 1,318,564 1,461,857 Deferred taxation 8,938,170 8,829,697 10,256,734 10,291,554 Net assets 265,633,823 258,436,908 Capital and reserves Share capital 23 139,348,785 139,348,785 Reserves 24 126,285,038 119,088,123 Equity attributable to owners of the Company 265,633,823 258,436,908 Mr. WANG Xiaoding Ms. KAN Ka Yee, Elizabeth Director Director