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 201129. Financial Instruments Income and Costs by CategoriesFinancial income and expenses for the years ended December 31, 2012 and 2011 are as follows:(In millions of won) 2012 2011Interest income- Cash and cash equivalents ₩ 20,820 21,523- Financial instruments 1,174 1,767- Held to maturity 1,221 265- Others 10,608 2,907Subtotal 33,823 26,462Dividend income 18 7Interest expenses- Loans and borrowings (147,360) (115,445)- Debentures (70,432) (74,909)Subtotal (217,792) (190,354)Gain (Loss) on foreign currency transaction 31,608 (1,658)Gain (Loss) on foreign currency translation (8,323) (3,739)Loss on transaction of derivatives (19,673) (36,506)Gain (loss) on translation of derivatives 282,464 (146,112)Gain (loss) on valuation of firm commitment (297,225) 142,976Others (58,843) (26,076)Net finance costs ₩ (253,943) (235,000)72