DOOSAN HEAVY INDUSTRIES & CONSTRUCTION CO., LTD. AND ...

Doosan Heavy Industries & Construction Co., Ltd. and SubsidiariesNotes to the Consolidated Financial StatementsFor the years ended December 31, 2012 and 20119. Long-Term Investment Securities, Continued(2) Available-for-sale financial assets(i) Available-for-sale financial assets as of December 31, 2012 and 2011 are summarized as follows:(In millions of won) 2012 2011Marketable equity securities ₩ 1,409 1,414Non - marketable equity securities 11,441 72,310Other equity investments 22,421 20,421₩ 35,271 94,145(ii) Changes in unrealized gain or loss of the available-for-sale financial assets for the years ended December31, 2012 and 2011 are as follows:(In millions of won)January1, 2012 ValuationReclassifiedto profitor lossDecember31, 2012Marketable equity securities ₩ (4,053) (5) - (4,058)Non - marketable equity securities 37,386 - (37,386) -Tax effect (7,778) 9,048 - 1,270₩ 25,555 9,043 (37,386) (2,788)(In millions of won)January1, 2011 ValuationChanges inthe scopeofconsolidation(Note 12)December31, 2011Marketable equity securities ₩ 51,829 (2,503) (53,379) (4,053)Non - marketable equity securities 35,388 37,386 (35,388) 37,386Debt securities (5) - 5 -Other equity investments 5,199 - (5,199) -Tax effect (24,229) (8,727) 25,178 (7,778)₩ 68,182 26,156 (68,783) 25,555(3) Held-to-maturity financial assetsDetails of held-to-maturity investments as of December 31, 2012 and 2011 are as follows:(In millions of won) 2012 2011Government and corporate bonds ₩ 8,068 1,352Other debt securities 2 1,042₩ 8,070 2,39442