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Classification of Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2017

Classification of Financial Instruments [Abstract]

Classification of financial assets

Classification of financial assets as of December 31, 2016 and 2017 are as follows:


						2016
						Financial assets at fair value through profit or loss				Loans and receivables				Available-for-sale financial assets				Held-to-maturity investments				Derivative assets (using hedge accounting)				Total
						In millions of won
Current assets
Cash and cash equivalents		￦					—				3,051,353				—				—				—				3,051,353
Current financial assets
Held-to-maturity investments							—				—				—				114				—				114
Derivative assets							79,709				—				—				—				113,574				193,283
Other financial assets							—				2,478,592				—				—				—				2,478,592
Trade and other receivables							—				7,788,876				—				—				—				7,788,876

							79,709				13,318,821				—				114				113,574				13,512,218

Non-current assets
Non-current financial assets
Available-for-sale financial assets							—				—				1,014,732				—				—				1,014,732
Held-to-maturity investments							—				—				—				3,130				—				3,130
Derivative assets							287,768				—				—				—				300,323				588,091
Other financial assets							—				1,051,541				—				—				—				1,051,541
Trade and other receivables							—				1,903,515				—				—				—				1,903,515

							287,768				2,955,056				1,014,732				3,130				300,323				4,561,009

		￦					367,477				16,273,877				1,014,732				3,244				413,897				18,073,227


						2017
						Financial assets at fair value through profit or loss				Loans and receivables				Available-for-sale financial assets				Held-to-maturity investments				Derivative assets (using hedge accounting)				Total
						In millions of won
Current assets
Cash and cash equivalents		￦					—				2,369,739				—				—				—				2,369,739
Current financial assets
Held-to-maturity investments							—				—				—				5				—				5
Derivative assets							12,923				—				—				—				12				12,935
Other financial assets							—				1,945,417				—				—				—				1,945,417
Trade and other receivables							—				7,928,972				—				—				—				7,928,972

							12,923				12,244,128				—				5				12				12,257,068

Non-current assets
Non-current financial assets
Available-for-sale financial assets							—				—				699,833				—				—				699,833
Held-to-maturity investments							—				—				—				3,139				—				3,139
Derivative assets							9,097				—				—				—				10,594				19,691
Other financial assets							111,512				1,204,738				—				—				—				1,316,250
Trade and other receivables							—				1,754,797				—				—				—				1,754,797

							120,609				2,959,535				699,833				3,139				10,594				3,793,710

		￦					133,532				15,203,663				699,833				3,144				10,606				16,050,778

Classification of financial liabilities

Classification of financial liabilities as of December 31, 2016 and 2017 are as follows:


						2016
						Financial liabilities at fair value through profit or loss				Financial liabilities recognized at amortized cost				Derivative liabilities (using hedge accounting)				Total
						In millions of won
Current liabilities
Borrowings		￦					—				1,115,521				—				1,115,521
Debt securities							—				7,823,557				—				7,823,557
Derivative liabilities							3,251				—				—				3,251
Trade and other payables							—				5,585,411				—				5,585,411

							3,251				14,524,489								14,527,740

Non-current liabilities
Borrowings							—				1,773,891				—				1,773,891
Debt securities							—				42,926,236				—				42,926,236
Derivative liabilities							18,278				—				117,157				135,435
Trade and other payables							—				3,558,175				—				3,558,175

							18,278				48,258,302				117,157				48,393,737

		￦					21,529				62,782,791				117,157				62,921,477


						2017
						Financial liabilities at fair value through profit or loss				Financial liabilities recognized at amortized cost				Derivative liabilities (using hedge accounting)				Total
						In millions of won
Current liabilities
Borrowings		￦					—				1,165,985				—				1,165,985
Debt securities							—				7,957,300				—				7,957,300
Derivative liabilities							51,090				—				20,177				71,267
Trade and other payables							—				5,999,521				—				5,999,521

							51,090				15,122,806				20,177				15,194,073

Non-current liabilities
Borrowings							—				2,434,624				—				2,434,624
Debt securities							—				43,189,483				—				43,189,483
Derivative liabilities							99,839				—				256,953				356,792
Trade and other payables							—				3,223,480				—				3,223,480

							99,839				48,847,587				256,953				49,204,379

		￦					150,929				63,970,393				277,130				64,398,452

Classification of comprehensive income (loss) from financial instruments

Classification of comprehensive income (loss) from financial instruments for the years ended December 31, 2015, 2016 and 2017 are as follows:


								2015				2016				2017
								In millions of won
Cash and cash equivalents		Interest income		￦					54,687				61,380				35,474
Available-for-sale financial assets		Dividends income							14,069				9,446				11,477
		Impairment loss on available-for-sale financial assets							(84,370	)			(86,703	)			(2,713	)
		Gain (loss) on disposal of available-for-sale financial assets							(3,004	)			1,473				(1,213	)
		Interest income							29				—				—
Held-to-maturity investments		Interest income							99				97				82
Loans and receivables		Interest income							28,586				25,106				30,014
Trade and other receivables		Interest income							100,771				102,237				102,727
Short-term financial instruments		Interest income							46,921				45,763				29,412
Long-term financial instruments		Interest income							10,492				7,195				8,144
Financial assets at fair value through profit or loss		Interest income							—				—				290
		Gain (loss) on valuation of derivatives							220,285				113,671				(214,100	)
		Gain (loss) on transaction of derivatives							8,605				(8,039	)			(37,266	)
		Gain on valuation of financial assets							—				—				12
Derivative assets (using hedge accounting)		Gain (loss) on valuation of derivatives (profit or loss)							244,020				145,458				(41,129	)
		Gain (loss) on valuation of derivatives (equity, before tax)(*)							(12,572	)			50,047				2,453
		Gain (loss) on transaction of derivatives							2,818				(13,994	)			(58,299	)
Financial liabilities carried at amortized cost		Interest expense of borrowings and debt securities							(1,392,477	)			(1,202,065	)			(1,240,727	)
		Loss on retirement of financial liabilities							(33	)			(23,000	)			(5	)
		Interest expense of trade and other payables							(84,527	)			(68,375	)			(57,160	)
		Interest expense of others							(538,680	)			(482,428	)			(491,665	)
		Gain (loss) on foreign currency transactions and translations							(708,178	)			(290,485	)			1,075,215
Financial liabilities at fair value through profit or loss		Gain (loss) on valuation of derivatives							35,312				23,225				(179,879	)
		Gain (loss) on transaction of derivatives							107,454				17,045				(27,175	)
Derivative liabilities (using hedge accounting)		Gain (loss) on valuation of derivatives (profit or loss)							93,914				5,714				(439,559	)
		Gain (loss) on valuation of derivatives (equity, before tax)(*)							9,728				(3,297	)			29,431
		Loss on transaction of derivatives							(4,288	)			(51,450	)			(46,221	)

(*)	Items are included in other comprehensive income or loss. All other income and gain amounts listed above are included in finance income, and all expense and losses listed above are included in finance expenses in the consolidated statements of comprehensive income or loss.