08:53     CHI FIN IND INV<01227> - Results Announcement (2)                   

    We consider that appropriate disclosures relating to these fundamental    
    uncertainties have been made and our opinion is not qualified in this     
    respect."                                                                 
                                                                              
    2.      Turnover and loss from operations                                 
                                                                              
            During the year, the Company did not have any turnover.           
                                                                              
            Loss from operations is wholly derived from the continuing        
    operations of the Company.                                                
                                                                              
    3.      Loss per share                                                    
                                                                              
    The calculation of basic loss per share is based on the Company's net loss
    attributable to the shareholders of HK$7,442,000 (2003: HK$12,096,000) and
    the 50,000,000 (2003: 50,000,000) ordinary shares in issue during the     
    year.                                                                     
                                                                              
    There were no dilutive potential shares during the years ended 31 December
    2003 and 2004, therefore, no diluted loss per share has been presented.   
                                                                              
    For more details, please refer to the press announcement today.