China Development Bank International Investment Limited provided earnings guidance for the year ended 31 December 2021. The group is expected to record a loss of not more than approximately HKD 15 million in the profit attributable to owners of the Company in 2021 as compared to profit attributable to owners of the Company of approximately HKD 53 million for the same period in 2020. The related loss is mainly due to the decrease in realised gain on disposal of financial assets at fair value through profit or loss.

Due to the Company's business nature as an investment company, it is usual for the Company's investments to record significant fair value changes under different market conditions.