Annual Report 2024

China Merchants China Direct Investments Limited Annual Report 2024 105 CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at 31 December 2024 2024 2023 Notes US$ US$ Non-current asset Financial assets at fair value through profit or loss 15 770,688,567 599,257,512 Current assets Financial assets at fair value through profit or loss 15 4,964,102 84,057,091 Other receivables and prepayments 16 194,801 117,520 Cash and cash equivalents 17 30,946,711 8,627,649 36,105,614 92,802,260 Current liabilities Other payables 18 26,541,098 24,964,261 Taxation payable 19 7,272,419 2,264,067 33,813,517 27,228,328 Net current assets 2,292,097 65,573,932 Total assets less current liabilities 772,980,664 664,831,444 Non-current liabilities Financial liabilities designated at fair value through profit or loss 20 1,153,126 1,067,166 Deferred taxation 21 124,449,633 105,824,490 125,602,759 106,891,656 Net assets 647,377,905 557,939,788 Capital and reserves Share capital 23 139,348,785 139,348,785 Reserves 48,798,983 60,186,499 Retained profits 459,230,137 358,404,504 Equity attributable to owners of the Company 647,377,905 557,939,788 Net asset value per share 25 4.250 3.663 The consolidated financial statements on pages 104 to 149 were approved and authorised for issue by the Board of Directors on 28 March 2025 and are signed on its behalf by: Mr. WANG Xiaoding Ms. KAN Ka Yee, Elizabeth Director Director