International Standard Resources Holdings Limited provided earnings guidance for the six months ended 30 June 2015. The Group is expected to record a substantial decrease in loss for the six months ended 30 June 2015 as compared to that of the corresponding period in 2014. Such substantial decrease in loss was mainly attributable to a gain on restructuring of convertible notes of the Company of approximately HKD 98,000,000 and a gain on revaluation of financial assets at fair value through profit or loss of approximately HKD 43,000,000 despite there is an increase in fair value loss on the embedded derivative portion of the convertible notes of the Company of approximately HKD 46,000,000.