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Trade and Other Receivables (Tables)

12 Months Ended

Dec. 31, 2017

Trade and other receivables as of December 31, 2016 and 2017 are as follows:


		2016
		Gross amount		Allowance for doubtful accounts			Present value discount			Book value
		In millions of won
Current assets
Trade receivables	￦		7,260,227		(71,985	)		—			7,188,242
Other receivables			652,782		(50,071	)		(2,077	)		600,634

			7,913,009		(122,056	)		(2,077	)		7,788,876

Non-current assets
Trade receivables			491,509		—			—			491,509
Other receivables			1,455,860		(37,590	)		(6,264	)		1,412,006

			1,947,369		(37,590	)		(6,264	)		1,903,515

	￦		9,860,378		(159,646	)		(8,341	)		9,692,391


		2017
		Gross amount		Allowance for doubtful accounts			Present value discount			Book value
		In millions of won
Current assets
Trade receivables	￦		7,499,285		(173,583	)		—			7,325,702
Other receivables			614,212		(9,199	)		(1,743	)		603,270

			8,113,497		(182,782	)		(1,743	)		7,928,972

Non-current assets
Trade receivables			449,191		—			(414	)		448,777
Other receivables			1,380,983		(68,809	)		(6,154	)		1,306,020

			1,830,174		(68,809	)		(6,568	)		1,754,797

	￦		9,943,671		(251,591	)		(8,311	)		9,683,769

Other receivables as of December 31, 2016 and 2017 are as follows:


		2016
		Gross amount		Allowance for doubtful accounts			Present value discount			Book value
		In millions of won
Current assets
Non-trade receivables	￦		360,021		(50,071	)		—			309,950
Accrued income			62,063		—			—			62,063
Deposits			193,720		—			(2,077	)		191,643
Finance lease receivables			12,225		—			—			12,225
Others			24,753		—			—			24,753

			652,782		(50,071	)		(2,077	)		600,634

Non-current assets
Non-trade receivables			80,393		(26,942	)		—			53,451
Accrued income			174		—			—			174
Deposits			320,935		—			(6,264	)		314,671
Finance lease receivables			960,649		—			—			960,649
Others			93,709		(10,648	)		—			83,061

			1,455,860		(37,590	)		(6,264	)		1,412,006

	￦		2,108,642		(87,661	)		(8,341	)		2,012,640


		2017
		Gross amount		Allowance for doubtful accounts			Present value discount			Book value
		In millions of won
Current assets
Non-trade receivables	￦		314,256		(9,199	)		—			305,057
Accrued income			54,002		—			—			54,002
Deposits			228,317		—			(1,743	)		226,574
Finance lease receivables			13,067		—			—			13,067
Others			4,570		—			—			4,570

			614,212		(9,199	)		(1,743	)		603,270

Non-current assets
Non-trade receivables			112,983		(59,117	)		—			53,866
Accrued income			182		—			—			182
Deposits			331,071		—			(6,154	)		324,917
Finance lease receivables			849,554		—			—			849,554
Others			87,193		(9,692	)		—			77,501

			1,380,983		(68,809	)		(6,154	)		1,306,020

	￦		1,995,195		(78,008	)		(7,897	)		1,909,290

Aging analysis of trade receivables as of December 31, 2016 and 2017 are as follows:


		2016			2017
		In millions of won
Trade receivables: (not overdue, not impaired)	￦		7,592,363			7,698,604

Trade receivables: (overdue, not impaired)			820			7,117

Less than 60 days			820			7,117

Trade receivables: (impairment reviewed)			158,553			242,755

60 ~ 90 days			44,277			39,070
90 ~ 120 days			18,917			17,502
120 days ~ 1year			42,534			55,242
Over 1 year			52,825			130,941

			7,751,736			7,948,476
Less: allowance for doubtful accounts			(71,985	)		(173,583	)
Less: present value discount			—			(414	)

	￦		7,679,751			7,774,479

Aging analysis of other receivables as of December 31, 2016 and 2017 are as follows:


		2016			2017
		In millions of won
Other receivables: (not overdue, not impaired)	￦		1,887,620			1,810,075

Other receivables: (overdue, not impaired)			46,887			47,532

Less than 60 days			46,887			47,532

Other receivables: (impairment reviewed)			174,135			137,588

60 ~ 90 days			7,352			44
90 ~ 120 days			2,160			1,017
120 days ~ 1year			17,613			11,042
Over 1 year			147,010			125,485

			2,108,642			1,995,195
Less: allowance for doubtful accounts			(87,661	)		(78,008	)
Less: present value discount			(8,341	)		(7,897	)

	￦		2,012,640			1,909,290

Changes in the allowance for doubtful accounts for the years ended December 31, 2015, 2016 and 2017 are as follows: