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 201122. Accumulated Other Comprehensive Income (Loss)(1) Accumulated other comprehensive income (loss) as of December 31, 2012 and 2011 are summarized asfollows:(In millions of won) 2012 2011Change in fair value of available-for-salefinancial assets₩ (2,788) 25,555Change in equity of equity method investments (8,184) 117,718Change in fair value ofderivatives under cash flow hedges(55,808) 11,306Loss on translation of foreign operations (150,179) (152,258)₩ (216,959) 2,321(2) The income tax consequences which were recorded directly in equity associated with the components ofaccumulated other comprehensive income as of December 31, 2012 and 2011 are as follows:(In millions of won)Change in fair value of available-for-salefinancial assetsBalancebefore tax2012Tax impactBalanceafter tax₩ (4,058) 1,270 (2,788)Change in equity of equity method investments (8,184) - (8,184)Change in fair value ofderivatives under cash flow hedges(76,989) 21,181 (55,808)Loss on translation of foreign operations (150,179) - (150,179)₩ (239,410) 22,451 (216,959)(In millions of won)Change in fair value of available-for-salefinancial assetsBalancebefore tax2011Tax impactBalanceafter tax₩ 33,333 (7,778) 25,555Change in equity of equity method investments 117,718 - 117,718Change in fair value ofderivatives under cash flow hedges13,489 (2,183) 11,306Loss on translation of foreign operations (152,258) - (152,258)₩ 12,282 (9,961) 2,32165