09:00     ACROSSASIA<08061> - Yearly Results Announcement (2)                 

                                                                              
    The audit committee has reviewed the Financial Statements.                
                                                                              
    3. Earnings/(loss) per share                                              
                                                                              
    The calculation of basic earnings/(loss) per share is based on the        
    net profit from ordinary activities attributable to shareholders          
    for 2004 of HK$38,451,000 (2003: loss of HK$49,585,000), and              
    5,064,615,385 ordinary shares (2003: 5,064,615,385) ordinary              
    shares in issue during 2004.                                              
                                                                              
    Diluted earnings/(loss) per share for 2004 and 2003 are not               
    disclosed, as there were no dilutive potential ordinary shares.           
                                                                              
    4. Change in accounting policies                                          
                                                                              
    Please refer to Note 3 of the Company's Annual Results Announcement       
    for 2004.