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(RMB AND US$ AMOUNTS EXPRESSED IN THOUSANDS, EXCEPT PER SHARE DATA) 

## 23. Issued capital and reserves (cont’d) 

## Foreign currency translation reserve 

The foreign currency translation reserve represents exchange differences arising from the translation of the financial statements of foreign operations whose functional currencies are different from that of the Group’s presentation currency. 

## 24. Dividends declared and paid 

<img src='content_image/260252.jpg'>

## 25. Statutory reserves 

<img src='content_image/260253.jpg'>

Note: 

(i) In accordance with the relevant regulations in the PRC, Yuchai and its subsidiaries are required to provide certain statutory reserves which are designated for specific purposes based on the net income reported in the PRC GAAP financial statements. The reserves are not distributable in the form of cash dividends. 

