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

Deferral of the announcement of Q3 2007 interim results

On November 14, 2007 in Singapore, China Yuchai International Limited (“CYI”) issued a press release that it was deferring the announcement of its unaudited interim results for the three months and nine months ended September 30, 2007. A copy of the press release is attached hereto as Exhibit 99.1 and is incorporated herein by reference.

Exhibits

99.1		Press Release of CYI dated November 14, 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 November 14, 2007.

Exhibit 99.1

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

FOR IMMEDIATE RELEASE

China Yuchai International Limited Defers
Announcement Of Its Unaudited Q3 2007 Performance

Singapore (November 14, 2007) — China Yuchai International Limited (“CYI”) advises that it was scheduled to announce its unaudited financial results for the three months ended March 31, 2007, three and six months ended June 30, 2007, and three months and nine months ended September 30, 2007. As previously disclosed, the Audit Committee of CYI is in the process of conducting an independent inquiry into the facts and circumstances of the potential accounting errors of approximately RMB 168 million (approximately $22.5 million) by CYI’s subsidiary, Guangxi Yuchai Machinery Company Limited (“Yuchai”), in Yuchai’s accounts for fiscal years ended December 31, 2005 and December 31, 2006. CYI is also in discussions with its new independent auditors on the application of various accounting policies and standards to CYI’s financial results in accordance with U.S. GAAP. Accordingly, CYI is deferring the announcement of its unaudited financial results for the three months ended March 31, 2007, three and six months ended June 30, 2007, and three months and nine months ended September 30, 2007 at this time. CYI will announce its financial results as soon as the Audit Committee completes the independent inquiry into the RMB 168 million accounting entries and when CYI and its independent auditors finalize the accounts.

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 Mr. Philip Ting, Director and CFO