UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

Form 6-K

 

Report of Foreign Private Issuer
Pursuant to Rule 13a-16 or 15d-16 of the Securities Exchange Act of 1934

China Yuchai International Limited

16 Raffles Quay #26-00
Hong Leong Building
Singapore 048581
(Address of principal executive offices)

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.

Form 20-F þ                              Form 40-F o

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): o

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): o

Indicate by check mark whether the Registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

Yes o                              No þ

If “Yes” is marked, indicate below the file number assigned to registrant in connection with Rule 12g3-2(b): Not applicable.

 

 

Other Events

1.		On August 3, 2007 in Singapore, China Yuchai International Limited (“CYI”) issued a press release attached hereto
as Exhibit 99.1 and is incorporated herein by reference.

Exhibits

99.1		Press Release of CYI dated August 3, 2007.

SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunder duly authorized.

EXHIBITS INDEX

99.1		Press Release of CYI dated August 3, 2007.

CHINA YUCHAI INTERNATIONAL LIMITED
16 RAFFLES QUAY #26-00 HONG LEONG BUILDING SINGAPORE 048581
TEL: (65) 6220 8411 FAX: (65) 6226 0502

Exhibit 99.1

FOR IMMEDIATE RELEASE

Singapore (August 3, 2007) — On July 11, 2007, the Audit Committee of China Yuchai International LTD (“CYI’”) received information regarding potential accounting errors of approximately RMB123 million (approximately $16.5 million) and RMB45 million (approximately $6 million) by its subsidiary, Guangxi Yuchai Machinery Company Limited (“Yuchai”), in Yuchai’s accounts for fiscal years ended December 31, 2005 and December 31, 2006.

As a result, on July 12, 2007, the Audit Committee of CYI requested internal audit to independently review the circumstances of the accounting entries in question. Based on that review, the Audit Committee has decided to conduct an independent inquiry into the facts and circumstances of the accounting entries, and any related issues, and is in the process of retaining independent counsel to conduct such an inquiry and to advise the Audit Committee.

Depending upon the results of the independent inquiry, the RMB168 million entries may have to be reversed, which would result in a decrease in CYI’s profits for 2005 and 2006, thus necessitating a restatement of the financial statements in question. CYI will make no further statements regarding the independent inquiry or the potentially erroneous accounting entries until the completion of the independent inquiry.

GENERAL INFORMATION

CYI has submitted a copy of this press release on Form 6-K with the U.S. Securities and Exchange Commission. A copy of such submission has also been sent to The New York Stock Exchange.

China Yuchai International Limited
Executive Office
16 Raffles Quay
#26-00 Hong Leong Building
Singapore 048581
Tel: (65) 6220 8411
Fax: (65) 6226 0502

Contact persons:		Mr Teo Tong Kooi, President and Director