shareholding in Tibet Lhasa Brewery Co. Ltd  was increased to 50%.  For associates in which the Group holds an  ownership interest of less than 20%, the  Group participates in the management of the  company and is therefore exercising signifi- cant influence. The Group also has minor investments in en- tities in which the Group is unable to exercise  significant influence.  The Group has issued guarantees for loans  etc. raised by associated entities (non-con- solidated share of loans) of DKK 71m in 2013  (2012: DKK 83m). Section 5.1. contains a more detailed de- scription of the acquisition and purchase  price allocation for this transaction. In May 2013, the Group increased its share- holding in the Qinghai and Lanzhou Group  to 50% and in late December 2013 the  The Group gained control of Chongqing  Brewery Group in December 2013, at which  point it was derecognised as an associate  and was fully consolidated as a subsidiary. Accordingly, the 2013 profit after tax in  associates includes 11 months’ activity for  Chongqing Brewery Group.  On acquisition of investments in associates, the  acquisition method is used, cf. section 5.1. Investments in associates with negative net asset  values are measured at DKK 0. If the Group has a  legal or constructive obligation to cover a deficit  in the associate, the deficit is recognised under  provisions. Any amounts owed by associates are  written down to the extent that the amount owed  is deemed irrecoverable. Investments in associates are recognised ac- cording to the equity method and measured at  the proportionate share of the entities’ net asset  values calculated in accordance with the Group’s  accounting policies. The proportionate share of  unrealised intra-Group profits and the carrying  amount of goodwill are added, whereas the pro- portionate share of unrealised intra-Group losses  is deducted. The proportionate share of the results of associates  after tax is recognised in the consolidated income  statement after elimination of the proportionate  share of unrealised intra-Group profits/losses. DKK million 2013 2012 Chongqing  Brewery Co. Ltd,  Chongqing, China - 2,006 The Lion Brewery  Ceylon, Biyagama,  Sri Lanka 294 235 Total 294 2,241 DKK million Carlsberg Group share 2013 Revenue Profit  after tax Assets Liabilities Ownership interest Profit  after tax Equity Chongqing Brewery Group 3,256 32 - - - 11 - Tibet Lhasa Brewery Co. Ltd. 395 83 887 111 50% 28 388 Hanoi Beer Company 1,681 213 4,259 735 17% 37 599 Carlsberg Byen P/S 133 27 3,159 1,426 25% 7 433 Other 3,442 99 5,604 2,921 20-55% 33 939 116 2,359 2012 Chongqing Brewery Group 2,866 57 15,630 2,567 29.7% 17 4,201 Tibet Lhasa Brewery Co. Ltd. 426 81 680 48 33% 27 209 Hanoi Beer Company 1,639 210 4,360 827 17% 37 601 Carlsberg Byen P/S 45 -38 2,724 1,012 25% -10 428 Other 5,790 128 5,101 2,817 20-55% 37 802 108 6,241 Carlsberg Group Annual Report 2013 Consolidated financial statements SECTION 5: ACQUISITIONS AND ASSOCIATES 111 KEY FIGURES FOR ASSOCIATES CONTINGENT LIABILITIES  5.5  ACCOUNTING POLICIES FAIR VALUE OF INVESTMENTS IN LISTED ASSOCIATES