Second Quarterly Results Report

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5. Other gain5. Three monthsended 30 JuneSix monthsended 30 June 2009 2008 2009 2008 (Unaudited) (Unaudited) (Unaudited) (Unaudited) RMB’000 RMB’000 RMB’000 RMB’000 RestatedRestatedBank interest income 607 1,443 855 7,351Interest income from loan receivable – 7,667 – 18,363Change in fair value of financial assets at fair value through profit or loss 3,545 (1,616 ) 2,721 (516 )Others 662 31 677 1,8014,814 7,525 4,253 26,9996. Finance costs6. Three monthsended 30 JuneSix monthsended 30 June 2009 2008 2009 2008 (Unaudited) (Unaudited) (Unaudited) (Unaudited) RMB’000 RMB’000 RMB’000 RMB’000 Interest on bank loans 138 4 138 43Interest on other loan – (597 ) – 1,123Net foreign exchange (gain)/losses (527) 7,390 (508) 34,295(389 ) 6,797 (370 ) 35,461Second Quarterly Results Report 2009 13
7. Income tax expense7. Three monthsended 30 JuneSix monthsended 30 June 2009 2008 2009 2008 (Unaudited) (Unaudited) (Unaudited) (Unaudited) RMB’000 RMB’000 RMB’000 RMB’000 Charge for the periodCurrent tax – Mainland China 2,142 – 2,271 –Underprovision – Mainland China 634 – 634 –2,776 – 2,905 –No provision for Hong Kong profits tax has been made for the periodsended 30 June 2009 and 2008 as the Group did not generate any assessableprofits arising in Hong Kong during the periods.Tax charge on profits assessable elsewhere have been calculated at therates of tax prevailing in the country in which the Group operates, based onexisting legislation, interpretations, and practices in respect thereof.During the six months ended 30 June 2008, the Company was registeredin the Beijing New Technology Enterprise Development Zone and certifiedby the relevant PRC authorities as a high technology enterprise. Hightechnology enterprise certificate was then expired during the year ended 31December 2008 and its renewal is in progress.The subsidiaries of the Group established in the PRC are generally subjectto income tax on their taxable income at a tax rate of 25% (2008: 25%).25%25%The new PRC enterprise income tax law passed by the Tenth NationalPeople’s Congress on 16 March 2007 introduces various changes whichinclude the unification of the enterprise income tax rate for domestic andforeign enterprises at 25%. The new tax law has been effective from 1January 2008. The impact of the new tax law on the Group’s consolidatedfinancial statement is not material.25%At 30 June 2009, there was no significant unrecognised deferred tax liability(2008: Nil) for taxes that would be payable on the unremitted earnings ofcertain of the Group’s subsidiaries, as their directors do not have intentionto remit such earnings to the Company in the foreseeable future.14 Beijing Beida Jade Bird Universal Sci-Tech Company Limited
Page 1 and 2: Beijing Beida Jade Bird Universal S
Page 3 and 4: Second Quarterly Results (Unaudited
Page 5 and 6: Condensed Consolidated Statement of
Page 7 and 8: Condensed Consolidated Statement of
Page 9 and 10: Note:1. Principal ActivitiesThe Gro
Page 11 and 12: 2. Basis of Presentation (Continued
Page 13: 4. Segment information (Continued)T
Page 17 and 18: 9. Earnings/(loss) per shareBasis a
Page 19 and 20: 12. Financial assets at fair value
Page 21 and 22: 16. Related party transactions(a) P
Page 23 and 24: Management Discussion and Analysis
Page 25 and 26: Management Discussion and Analysis
Page 27 and 28: Directors’, Supervisors’ and Ch
Page 29 and 30: Substantial Shareholders’ and Oth
Page 31 and 32: Substantial Shareholders’ and Oth
Page 33 and 34: Purchase, Sale or Redemption of the

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