11:14     JIAN EPAYMENT<08165> - Yearly Results Announcement (2)              

                                                                              
    2. LOSS PER SHARE                                                         
    The calculation of basic loss per share for the year ended 31 December    
    2004 is based on the Group's loss attributable to shareholders of         
    RMB35,601,000 (2003: RMB51,128,000) and on the weighted average           
    of 400,000,000 (2003: 400,000,000) ordinary shares in issue during the    
    year.                                                                     
                                                                              
    No diluted earnings per share for the 2004 is presented because the       
    exercise price of the Company's share options was higher than the         
    average market price of the Company's shares after the options were       
    granted.