NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

5

DISCONTINUED OPERATION

On 14 July 2016, the Group entered into a sale and purchase agreement with Miramar Travel Limited ("Miramar Travel”), a subsidiary of Miramar Hotel and Investment Company, Limited, to dispose of the Group's entire interest of HYFCO Travel Agency Limited and its subsidiary ("HYFCO Travel Group") at an aggregate consideration based on an agreed value of HK$5,000,000.

Upon completion of the disposal of HYFCO Travel Group, the Group's travel operation ceased. Accordingly, the operation of HYFCO Travel Group was classified as discontinued operation.

The disposal of HYFCO Travel Group was completed on 6 October 2016 and the Group's travel operation ceased thereafter.

(a)

The results of the discontinued operation for the prior year is as follows:

Travel operation

2016

HK$'000

Revenue

Direct costs

60,520

(52,565)

Other revenue

Other net income

Administrative expenses

Other operating expenses

Loss before taxation

Income tax

Loss for the year

7,955

1,383

160

(5,340)

(11,938)

(7,780)

(103)

(7,883)

(b)

The cash flows of the discontinued operation for the prior year is as follows:

Travel operation

2016

HK$'000

Net cash used in operating activities

Net cash used in investing activities Net cash generated from financing activities

Net cash flows

(5,216)

(76)

3,760

(1,532)

109

Hong Kong Ferry (Holdings) Company Limited

Annual Report 2017

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