Hiap Hoe Limited provided earnings guidance for the fourth quarter ended December 31, 2014. Following a preliminary review of the Group's unaudited financial results, the Board announced that the company is expected to record a net loss for fourth quarter 2014, but will still maintain a profitable position for the full year ended December 31, 2014. The expected loss was mainly attributable to: Agent sales commissions on sold units for Marina Tower, a residential property a Melbourne which forms part of the mix-development project; Qualifying certificate extension charges for Treasure On Balmoral; Impairment loss for Treasure On Balmoral; Foreign exchange loss; Fair value loss on investment in Ley Choon Group Holdings; and Property taxes.