Listed Company Information
 

CITIC RESOURCES<01205> - Results Announcement

CITIC Resources Holdings Limited announced on 21/04/2006:
(stock code: 01205 )
Year end date: 31/12/2005
Currency: HKD
Auditors' Report: Unqualified

                                                        (Audited ) (Restated)
                                     (Audited   )       Last
                                     Current            Corresponding
                                     Period             Period
                                     from 01/01/2005    from 01/01/2004
                                     to 31/12/2005      to 31/12/2004
                               Note  ('000      )       ('000      )
Turnover                           : 5,786,386          3,610,791         
Profit/(Loss) from Operations      : 435,887            112,287           
Finance cost                       : (93,730)           (52,562)          
Share of Profit/(Loss) of 
  Associates                       : N/A                N/A               
Share of Profit/(Loss) of
  Jointly Controlled Entities      : N/A                N/A               
Profit/(Loss) after Tax & MI       : 221,703            4,772             
% Change over Last Period          : +4,545.91 %
EPS/(LPS)-Basic (in dollars)       : 0.0514             0.0012            
         -Diluted (in dollars)     : N/A                N/A               
Extraordinary (ETD) Gain/(Loss)    : N/A                N/A               
Profit/(Loss) after ETD Items      : 221,703            4,772             
Final Dividend                     : NIL                NIL
  per Share                                              
(Specify if with other             : N/A                N/A
  options)                                               
                                                         
B/C Dates for 
  Final Dividend                   : N/A   
Payable Date                       : N/A
B/C Dates for (-)            
  General Meeting                  : N/A   
Other Distribution for             : N/A
  Current Period                     
                                     
B/C Dates for Other 
  Distribution                     : N/A   
  
Remarks:

1.      BASIS OF PREPARATION

These financial statements have been prepared in accordance with Hong Kong 
Financial Reporting Standards ("HKFRSs") (which also include Hong Kong 
Accounting Standards ("HKASs") and Interpretations) issued by the Hong 
Kong Institute of Certified Public Accountants, accounting principles 
generally accepted in Hong Kong and the disclosure requirements of the 
Hong Kong Companies Ordinance.  They have been prepared under the 
historical cost convention, except for derivative financial instruments 
and equity investments, which have been measured at fair value.  Disposal 
groups held for sale are stated at the lower of carrying amount and fair 
value less costs to sell.  These financial statements are presented in 
Hong Kong dollars and all values are rounded to the nearest thousand (
HK$'000) except when otherwise indicated.


2.      ACCOUNTING POLICIES

The accounting policies and basis of preparation adopted in the 
preparation of the annual financial statements are the same as those used 
in the annual financial statements for the year ended 31 December 2004, 
except in relation to the following new and revised HKFRSs (which also 
include HKASs and Interpretations) that affect the Group and are adopted 
for the first time for the current year's financial statements:

HKAS 1  Presentation of Financial Statements
HKAS 2  Inventories
HKAS 7  Cash Flow Statements
HKAS 8  Accounting Policies, Changes in Accounting Estimates and Errors
HKAS 10 Events after the Balance Sheet Date
HKAS 12 Income Taxes
HKAS 14 Segment Reporting
HKAS 16 Property, Plant and Equipment
HKAS 17 Leases
HKAS 18 Revenue
HKAS 19 Employee Benefits
HKAS 21 The Effects of Changes in Foreign Exchange Rates
HKAS 23 Borrowing Costs
HKAS 24 Related Party Disclosures
HKAS 27 Consolidated and Separate Financial Statements
HKAS 31 Interest in Joint Ventures
HKAS 32 Financial Instruments: Disclosure and Presentation
HKAS 33 Earnings per Share
HKAS 36 Impairment of Assets
HKAS 37 Provisions, Contingent Liabilities and Contingent Assets
HKAS 38 Intangible Assets
HKAS 39 Financial Instruments: Recognition and Measurement
HKAS 39 Transition and Initial Recognition of Financial Assets and
        Financial Liabilities
           Amendent  
HKFRS 2         Share-based Payment
HKFRS 3         Business Combinations
HKFRS 5 Non-current  Assets Held for Sale and Discontinued Operations
HK(SIC)-Int 21  Income Taxes - Recovery of Revalued Non-depreciable Assets

The adoption of HKASs 2, 7, 8, 10, 12, 14, 17, 18, 19, 23, 27, 31, 33, 37 
and 38 and HK(SIC)-Int 21 has had no material impact on the accounting 
policies of the Company and the Group and the methods of computation in 
the Company 's and the Group 's financial statements.


3.      OTHER REVENUE AND GAINS

                                2005            2004    
                                HK$'000         HK$'000
                
Interest income                 75,002          25,743
Handling service fee            13,326          8,653
Dividend income from listed investments
                                19,768          4,405
Gain on sales of various exploration interests
                                78,463          -
Fair value gain/(loss) on derivative instruments, net
                                (44,913)        -
Gain/(loss) on trading of forward contracts, net:
        Realised                -               (6,168)
        Unrealised              -               14,565
Sale of scraps                  5,148           1,944
Others                          3,586           547
                                ------------------------
                                150,380         49,689
                                =======================
        

4.      PROFIT BEFORE TAX 

        Profit before tax is arrived at after charging/(crediting) the 
following:

                                2005            2004
                                HK$'000         HK$'000
                                                (Restated)

Depreciation                    114,330         56,741
Amortisation of other assets    58,348          46,720
Amortisation of goodwill        -               59,065
Loss on disposal/write-off of items of
 property, plant and equipment  6,563           5,166
Exchange losses, net            (30,754)        26,825
                                ========================


5.      EARNINGS PER SHARE ATTRIBUTABLE TO ORDINARY SHAREHOLDERS OF THE 
COMPANY

The calculation of the basic earnings per share is based on the 
consolidated net profit attributable to shareholders of the Company for 
the year of HK$221,703,000 (2004: HK$4,772,000 (as restated)) and the 
weighted average of 4,316,884,381 (2004: 4,098,421,973) ordinary shares in 
issue during the year.

A diluted earnings per share amount for the year ended 31 December 2005 
has not been presented as the exercise prices of the outstanding share 
options of the Company were greater than the market price of the Company's 
shares prevailing during a substantial period of the year ended 31 
December 2005.

A diluted earnings per share amount for the year ended 31 December 2004 
had not been presented because no dilutive events existed during that 
year.


6.      FINAL DIVIDEND

The directors resolved not to pay a final dividend for the year (2004: 
Nil).