NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

15 INTEREST IN ASSOCIATES

The Group 2014

The Company

2013

2014

HK$'000

HK$'000

HK$'000

2013.

HK$'000

Share of net assets

5,442

5,494

Amounts due from associates

14,976

17,943

9,492

9,492

Less: Impairment loss

20,418

23,437

9,492

9,492

(6,794)

(6,794)

(6,794)

(6,794)

13,624

16,643

2,698

2,698

Except for the amount advanced to 20K Company Limited ("20K") which is interest-bearing at Hong Kong dollar prime rate minus 3% (2013: Hong Kong dollar prime rate minus 3%) per annum, as disclosed in note 28(b)(ii), all of the amounts due from associates are unsecured, interest-free and have no fixed terms of repayment. All the amounts due from associates are not expected to be recovered within one year.

Details of the associates at 31 December 2014 are as follows:

Particulars of issued and paid up capital

Proportion of ownership interest

held by subsidiaries

Principal activities

20K

10 ordinary shares

50%

Property financing

Authian Estates Limited

5,000 A shares

50%

Property investment

5,000 B shares

Winwide Limited

100 ordinary shares

30%

Trading

All of the associates are incorporated and operate in Hong Kong.

All of the above associates are accounted for using the equity method in the consolidated financial statements.

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Hong Kong Ferry (Holdings) Company Limited Annual Report 2014

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