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13. Available-for-sale financial assets<br />
Carrying value of redesignated<br />
NOTES TO THE ACCOUNTS<br />
Group Company<br />
2006 2005 2006 2005<br />
US$’000 US$’000 US$’000 US$’000<br />
financial assets 5,818 – 5,687 –<br />
Fair value adjustment pursuant to<br />
transitional provision of HKAS 39 925 – 925 –<br />
Carrying value as at 1st April 2005,<br />
as restated 6,743 – 6,612 –<br />
Additions 45 – 45 –<br />
Disposal (867) – (736) –<br />
Fair value loss transfer to equity (627) – (627) –<br />
End of the year 5,294 – 5,294 –<br />
There were no impairment provisions on available-for-sale financial assets in 2006.<br />
Available-for-sale financial assets include the following:<br />
2006 2005<br />
US$’000 US$’000<br />
Unlisted securities<br />
– Unlisted equity investments 5,294 –<br />
14. Investment securities<br />
Group Company<br />
2006 2005 2006 2005<br />
US$’000 US$’000 US$’000 US$’000<br />
Unlisted equity securities – 5,818 – 5,687<br />
From 1st April 2005 onwards, the Group classifies its investment securities to available-for-sale financial assets.<br />
<strong>Johnson</strong> <strong>Electric</strong> Holdings Limited 79
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