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Government Grants

12 Months Ended

Dec. 31, 2017

27.

Government Grants

(1)

Government grants as of December 31, 2016 and 2017 are as follows:


		2016			2017
		In millions of won
Land	￦		(3,204	)		(21,968	)
Buildings			(61,188	)		(63,539	)
Structures			(197,641	)		(196,414	)
Machinery			(111,064	)		(183,188	)
Vehicles			(107	)		(6,322	)
Equipment			(732	)		(761	)
Tools			(430	)		(1,027	)
Construction-in-progress			(135,807	)		(49,084	)
Finance lease assets			—			(27	)
Investment properties			(64	)		(83	)
Software			(595	)		(486	)
Development expenditures			(5,152	)		(3,702	)
Intangible assets under development			(11,090	)		(10,540	)
Usage rights of donated assets and other			(21	)		(11	)
Other intangible assets other than goodwill			—			—

	￦		(527,095	)		(537,152	)

(2)

Changes in government grants for the years ended December 31, 2016 and 2017 are as follows:


		2016
		Beginning balance			Receipt			Acquisition		Offset the items of depreciation expense and others		Disposal		Others			Ending balance
		In millions of won
Cash	￦		—			(32,878	)		—		—		—		32,878			—
Land			(3,147	)		—			—		—		14		(71	)		(3,204	)
Buildings			(63,932	)		—			—		5,299		731		(3,286	)		(61,188	)
Structures			(193,119	)		—			—		9,491		2,597		(16,610	)		(197,641	)
Machinery			(108,935	)		—			—		12,272		1,210		(15,611	)		(111,064	)
Vehicles			(29	)		—			—		25		—		(103	)		(107	)
Equipment			(1,026	)		—			—		452		—		(158	)		(732	)
Tools			(691	)		—			—		295		—		(34	)		(430	)
Construction-in-progress			(139,898	)		—			32,525		—		—		(28,434	)		(135,807	)
Investment properties			(13	)		—			—		1		—		(52	)		(64	)
Software			(699	)		—			—		249		—		(145	)		(595	)
Development expenditures			(6,835	)		—			—		2,771		—		(1,088	)		(5,152	)
Intangible assets under development			(10,483	)		—			991		—		—		(1,598	)		(11,090	)
Usage rights of donated assets and other			(32	)		—			—		11		—		—			(21	)
Others			(1	)		—			—		1		—		—			—

	￦		(528,840	)		(32,878	)		33,516		30,867		4,552		(34,312	)		(527,095	)


		2017
		Beginning balance			Receipt			Acquisition		Offset the items of depreciation expense and others		Disposal		Others			Ending balance
		In millions of won
Cash	￦		—			(55,533	)		—		—		—		55,533			—
Land			(3,204	)		—			—		—		5		(18,769	)		(21,968	)
Buildings			(61,188	)		—			—		5,996		28		(8,375	)		(63,539	)
Structures			(197,641	)		—			—		10,011		1,905		(10,689	)		(196,414	)
Machinery			(111,064	)		—			—		17,390		489		(90,003	)		(183,188	)
Vehicles			(107	)		—			—		1,070		14		(7,299	)		(6,322	)
Equipment			(732	)		—			—		454		—		(483	)		(761	)
Tools			(430	)		—			—		354		—		(951	)		(1,027	)
Construction-in-progress			(135,807	)		—			129,451		—		—		(42,728	)		(49,084	)
Finance lease assets			—			—			—		1		—		(28	)		(27	)
Investment properties			(64	)		—			—		2		—		(21	)		(83	)
Software			(595	)		—			—		255		—		(146	)		(486	)
Development expenditures			(5,152	)		—			—		2,811		—		(1,361	)		(3,702	)
Intangible assets under development			(11,090	)		—			—		—		—		550			(10,540	)
Usage rights of donated assets and other			(21	)		—			—		10		—		—			(11	)
Others			—			—			—		—		—		—			—

	￦		(527,095	)		(55,533	)		129,451		38,354		2,441		(124,770	)		(537,152	)