Annual Report 2021

China Merchants China Direct Investments Limited Annual Report 2021 92 CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at 31 December 2021 2021 2020 Notes US$ US$ Non-current asset Financial assets at fair value through profit or loss 15 903,328,647 835,620,757 Current assets Financial assets at fair value through profit or loss 15 64,044,731 73,652,221 Other receivables and prepayments 16 13,740,736 2,002,300 Cash and cash equivalents 17 36,641,135 60,363,011 114,426,602 136,017,532 Current liabilities Other payables 18 33,372,541 37,760,154 Taxation payable 19 2,338,940 2,665,577 35,711,481 40,425,731 Net current assets 78,715,121 95,591,801 Total assets less current liabilities 982,043,768 931,212,558 Non-current liabilities Financial liabilities designated at fair value through profit or loss 20 1,318,564 1,461,857 Deferred taxation 21 175,027,741 154,319,922 176,346,305 155,781,779 Net assets 805,697,463 775,430,779 Capital and reserves Share capital 23 139,348,785 139,348,785 Reserves 128,034,239 109,346,497 Retained profits 538,314,439 526,735,497 Equity attributable to owners of the Company 805,697,463 775,430,779 Net asset value per share 25 5.289 5.090 The consolidated financial statements on pages 91 to 139 were approved and authorised for issue by the Board of Directors on 28 March 2022 and are signed on its behalf by: Mr. WANG Xiaoding Ms. KAN Ka Yee, Elizabeth Director Director