CIG PORTS<08233> - Results Announcement (Q3, 2005, Summary)







CIG Yangtze Ports PLC announced on 11/11/2005:

(stock code: 08233 )



Year end date                         :31/12/2005

Currency                              :HKD

Auditors' report                      :N/A

3rd Quarterly Report Reviewed by      :Audit Committee



Important Note :



This result announcement form only contains extracted information from

and should be read in conjunction with the detailed results announcement

of the issuer, which can be viewed on the GEM website at

http://www.hkgem.com



                                         (* UnAudited)     (* UnAudited)

                                              Current Last Corresponding

                                               Period            Period

                                         from 1/1/2005     from 1/1/2004

                                          to 30/9/2005      to 30/9/2004

                                                 $'000             $'000



Turnover                              :          6,634               802

Profit/(Loss) from Operations         :        (2,710)           (8,016)

Finance cost                          :        (4,494)           (1,856)

Share of Profit/(Loss) of Associates  :            N/A               N/A

Share of Profit/(Loss) of Jointly

         Controlled Entites           :            N/A               N/A

Profit/(Loss) after Taxation & MI     :        (6,090)           (6,256)

% Change Over the Last Period         :            N/A

EPS / (LPS)

          Basic (in dollar)           :   (HKD 0.0266)       (HKD 0.0283)

          Diluted (in dollar)         :            N/A               N/A

Extraordinary (ETD) Gain/(Loss)       :            N/A               N/A

Profit (Loss) after ETD Items         :        (6,090)           (6,256)

3rd Quarter Dividends per Share       :            NIL               NIL

(specify if with other options)       :            N/A               N/A

B/C Dates for 3rd Quarter Dividends   :            N/A

Payable Date                          :            N/A

B/C Dates for (-) General Meeting     :            N/A

Other Distribution for Current Period :            NIL

B/C Dates for Other Distribution      :            N/A

                                       (bdi: both days inclusive)



For and on behalf of

CIG Yangtze Ports PLC



Signature :

Name      : Wong Wai Keung, Frederick

Title     : Company Secretary



Responsibility statement



The directors of the Company (the "Directors") as at the date hereof

hereby collectively and individually accept full responsibility for the

accuracy of the information contained in this results announcement form

(the "Information") and confirm, having made all reasonable inquiries,

that to the best of their knowledge and belief the Information are

accurate and complete in all material respects and not misleading and

that there are no other matters the omission of which would make the

Information herein inaccurate or misleading.The Directors acknowledge

that the Stock Exchange has no responsibility whatsoever with regard to

the Information and undertake to indemnify the Exchange against all

liability incurred and all losses suffered by the Exchange in connection

with or relating to the Information.



Remarks:	

	

1.  The Company's shares have been listed on the Growth Enterprise

Market of The Stock Exchange of Hong Kong Limited on 16 September

2005.

		

2. Basis of Preparation

	

Current Period (1/1/2005 to 30/9/2005):

	

The unaudited consolidated results of the Group have been prepared

under the historical cost convention and in accordance with

International Financial Reporting Standards("IFRS")issued by the

International Accounting Standards Board.  The accounting policies

adopted are consistent with those set out in the Group's

financial statements for the year ended 31 December 2004.

	

Corresponding Period (1/1/2004 to 30/9/2004):

	

The comparatives for 2004 have been prepared on a combined basis

as if the Group had existed throughout that period, the basis

adopted in the Accountants Report contained in Appendix I of

the prospectus of the Company dated 6 September 2005.

	

For the purpose of providing shareholders with a more meaningful

comparison of the operating performance of the Group for the

3rd quarter up to 30 September 2005 with the corresponding

period in 2004, the Directors considered it appropriate to use

this basis of presentation.

	

	

3.  Turnover

	

Turnover represents cargo handling service fees income earned.

	

	

4.  Taxation

	

No provision for Hong Kong Profits Tax or for PRC Enterprise Income

Tax was made as the Group did not have any profit which was subject

to taxation.

	

In accordance with the relevant income tax laws applicable to

Sino-foreign joint ventures in the PRC engaging in port and dock

construction with operating period which exceeds 15 years, upon

approval by the tax bureau, Wuhan International Container

Transshipment Co., Ltd. ("WIT") would be subject to a reduced PRC

enterprise income tax of 15% and exempted from PRC enterprise

income tax for five years starting from its first profit-marking

year, after offsetting losses brought forward from the previous

five years, if any, followed by a 50% reduction (7.5%) for the

next five years.  In accordance with the same tax laws and

regulations, the joint venture is also exempted from PRC local

income tax of 3% for 5 years.

	

The Group did not have any significant unprovided deferred

taxation in respect of each of the reporting periods.

	

	

5. Loss Per Share

	

The calculation of basic losses/loss per share for the nine months

ended 30 September 2005 is based on the net loss attributable to

shareholders of HK$6,090,000 and on the weighted average number

of 229,259,242 shares(2004: 221,062,500 shares) in issue during

the nine months ended 30 September 2005.

	

No diluted earnings per share have been presented because the

only dilutive potential shares are those of the share options

granted under the pre-IPO share option scheme but the conditions

for the exercise of these options have not yet been met during

the period.