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Classification of Financial Instruments | 12 Months Ended
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Dec. 31, 2018
Classification of Financial Instruments [Abstract] |
Classification of Financial Instruments |
5. | Classification of Financial Instruments
(1) | Classification of financial assets as of December 31, 2017 and 2018 are as follows:
|  |  |  |  | 2017 |
|  |  |  |  | Financial assets at fair value through profit or loss |  |  | Loans and receivables |  |  | Available-for-sale financial assets |  |  | Held-to-maturity investments |  |  | Derivative assets (applying 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 |
|  |  |  |  | 2018 |
|  |  |  |  | Financial assets at fair value through profit or loss |  |  | Financial assets at fair value through other comprehensive income |  |  | Financial assets at amortized cost |  |  | Derivative assets (applying hedge accounting) |  |  | Total |
|  |  |  |  | In millions of won |
Current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | ￦ |  |  |  |  | — |  |  |  | — |  |  |  | 1,358,345 |  |  |  | — |  |  |  | 1,358,345 |
Current financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current financial assets at fair value through profit or loss |  |  |  |  |  |  | 313,893 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 313,893 |
Current financial assets at amortized costs |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 11,956 |  |  |  | — |  |  |  | 11,956 |
Current derivative assets |  |  |  |  |  |  | 13,936 |  |  |  | — |  |  |  | — |  |  |  | 28,171 |  |  |  | 42,107 |
Other financial assets |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 1,991,939 |  |  |  | — |  |  |  | 1,991,939 |
Trade and other receivables |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 7,793,592 |  |  |  | — |  |  |  | 7,793,592 |
|  |  |  |  |  |  | 327,829 |  |  |  | — |  |  |  | 11,155,832 |  |  |  | 28,171 |  |  |  | 11,511,832 |
Non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-current financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-current financial assets at fair value through profit or loss |  |  |  |  |  |  | 607,042 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 607,042 |
Non-current financial assets at fair value through other comprehensive income |  |  |  |  |  |  | — |  |  |  | 399,495 |  |  |  | — |  |  |  | — |  |  |  | 399,495 |
Non-current financial assets at amortized costs |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 2,086 |  |  |  | — |  |  |  | 2,086 |
Non-current derivative assets |  |  |  |  |  |  | 23,695 |  |  |  | — |  |  |  | — |  |  |  | 36,533 |  |  |  | 60,228 |
Other financial assets |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 1,044,762 |  |  |  | — |  |  |  | 1,044,762 |
Trade and other receivables |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 1,819,845 |  |  |  | — |  |  |  | 1,819,845 |
|  |  |  |  |  |  | 630,737 |  |  |  | 399,495 |  |  |  | 2,866,693 |  |  |  | 36,533 |  |  |  | 3,933,458 |
|  | ￦ |  |  |  |  | 958,566 |  |  |  | 399,495 |  |  |  | 14,022,525 |  |  |  | 64,704 |  |  |  | 15,445,290 |
(2) | Classification of financial liabilities as of December 31, 2017 and 2018 are as follows:
|  |  |  |  | 2017 |
|  |  |  |  | Financial liabilities at fair value through profit or loss |  |  | Financial liabilities recognized at amortized cost |  |  | Derivative liabilities (applying 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 |
|  |  |  |  | 2018 |
|  |  |  |  | Financial liabilities at fair value through profit or loss |  |  | Financial liabilities recognized at amortized cost |  |  | Derivative liabilities (applying hedge accounting) |  |  | Total |
|  |  |  |  | In millions of won |
Current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings |  | ￦ |  |  |  |  | — |  |  |  | 1,172,624 |  |  |  | — |  |  |  | 1,172,624 |
Debt securities |  |  |  |  |  |  | — |  |  |  | 6,788,824 |  |  |  | — |  |  |  | 6,788,824 |
Derivative liabilities |  |  |  |  |  |  | 13,706 |  |  |  | — |  |  |  | 6,725 |  |  |  | 20,431 |
Trade and other payables |  |  |  |  |  |  | — |  |  |  | 6,405,395 |  |  |  | — |  |  |  | 6,405,395 |
|  |  |  |  |  |  | 13,706 |  |  |  | 14,366,843 |  |  |  | 6,725 |  |  |  | 14,387,274 |
Non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings |  |  |  |  |  |  | — |  |  |  | 3,258,015 |  |  |  | — |  |  |  | 3,258,015 |
Debt securities |  |  |  |  |  |  | — |  |  |  | 49,815,164 |  |  |  | — |  |  |  | 49,815,164 |
Derivative liabilities |  |  |  |  |  |  | 85,304 |  |  |  | — |  |  |  | 206,428 |  |  |  | 291,732 |
Trade and other payables |  |  |  |  |  |  | — |  |  |  | 2,941,696 |  |  |  | — |  |  |  | 2,941,696 |
|  |  |  |  |  |  | 85,304 |  |  |  | 56,014,875 |  |  |  | 206,428 |  |  |  | 56,306,607 |
|  | ￦ |  |  |  |  | 99,010 |  |  |  | 70,381,718 |  |  |  | 213,153 |  |  |  | 70,693,881 |
(3) | Classification of comprehensive income (loss) from financial instruments for the years ended December 31, 2016, 2017 and 2018 are as follows:
|  |  |  |  |  |  | 2016 |  |  | 2017 |  |  | 2018 |
|  |  |  |  |  |  | In millions of won |
Cash and cash equivalents |  | Interest income |  | ￦ |  |  |  |  | 61,380 |  |  |  | 35,474 |  |  |  | 40,704 |
Financial assets at fair value through profit or loss |  | Interest income |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 21,713 |
|  | Gain on valuation of derivatives |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 34,117 |
|  | Gain on transaction of derivatives |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 39,114 |
|  | Gain on valuation of financial assets |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 1,879 |
|  | Gain on disposal of financial assets |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 1,837 |
Financial assets at fair value through profit or loss |  | Interest income |  |  |  |  |  |  | — |  |  |  | 290 |  |  |  | — |
|  | Gain (loss) on valuation of derivatives |  |  |  |  |  |  | 113,671 |  |  |  | (214,100 | ) |  |  | — |
|  | Loss on transaction of derivatives |  |  |  |  |  |  | (8,039 | ) |  |  | (37,266 | ) |  |  | — |
|  | Gain on valuation of financial assets |  |  |  |  |  |  | — |  |  |  | 12 |  |  |  | — |
Financial assets at fair value through other comprehensive income |  | Dividends income |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 12,777 |
Available-for-sale financial assets |  | Dividends income |  |  |  |  |  |  | 9,446 |  |  |  | 11,477 |  |  |  | — |
|  | Impairment loss on available-for-sale financial assets |  |  |  |  |  |  | (86,703 | ) |  |  | (2,713 | ) |  |  | — |
|  | Gain (loss) on disposal of available-for-sale financial assets |  |  |  |  |  |  | 1,473 |  |  |  | (1,213 | ) |  |  | — |
Financial assets at amortized cost |  | Interest income |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 89 |
Held-to-maturity investments |  | Interest income |  |  |  |  |  |  | 97 |  |  |  | 82 |  |  |  | — |
Loans and receivables |  | Interest income |  |  |  |  |  |  | 25,106 |  |  |  | 30,014 |  |  |  | 21,925 |
Trade and other receivables |  | Interest income |  |  |  |  |  |  | 102,237 |  |  |  | 102,727 |  |  |  | 90,390 |
Short-term financial instruments |  | Interest income |  |  |  |  |  |  | 45,763 |  |  |  | 29,412 |  |  |  | 41,025 |
Long-term financial instruments |  | Interest income |  |  |  |  |  |  | 7,195 |  |  |  | 8,144 |  |  |  | 7,920 |
Other financial assets |  | Interest income |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 1 |
Derivative assets (applying hedge accounting) |  | Gain (loss) on valuation of derivatives (profit or loss) |  |  |  |  |  |  | 145,458 |  |  |  | (41,129 | ) |  |  | 69,799 |
|  | Gain on valuation of derivatives (equity, before tax)(*) |  |  |  |  |  |  | 50,047 |  |  |  | 2,453 |  |  |  | 8,600 |
|  | Gain (loss) on transaction of derivatives |  |  |  |  |  |  | (13,994 | ) |  |  | (58,299 | ) |  |  | 34,152 |
Financial liabilities at fair value through profit or loss |  | Loss on valuation of derivatives |  |  |  |  |  |  | — |  |  |  | — |  |  |  | (4,650 | )
|  | Gain on transaction of derivatives |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 36,046 |
Financial liabilities at fair value through profit or loss |  | Gain (loss) on valuation of derivatives |  |  |  |  |  |  | 23,225 |  |  |  | (179,879 | ) |  |  | — |
|  | Gain (loss) on transaction of derivatives |  |  |  |  |  |  | 17,045 |  |  |  | (27,175 | ) |  |  | — |
Financial liabilities carried at amortized cost |  | Interest expense of borrowings and debt securities |  |  |  |  |  |  | (1,202,065 | ) |  |  | (1,240,727 | ) |  |  | (1,320,516 | )
|  | Loss on retirement of financial liabilities |  |  |  |  |  |  | (23,000 | ) |  |  | (5 | ) |  |  | — |
|  | Interest expense of trade and other payables |  |  |  |  |  |  | (68,375 | ) |  |  | (57,160 | ) |  |  | (42,830 | )
|  | Interest expense of others |  |  |  |  |  |  | (482,428 | ) |  |  | (491,665 | ) |  |  | (505,112 | )
|  | Gain (loss) on foreign currency transactions and translations |  |  |  |  |  |  | (290,485 | ) |  |  | 1,075,215 |  |  |  | (356,159 | )
Derivative liabilities (applying hedge accounting) |  | Gain (loss) on valuation of derivatives (profit or loss) |  |  |  |  |  |  | 5,714 |  |  |  | (439,559 | ) |  |  | 53,937 |
|  | Gain (loss) on valuation of derivatives (equity, before tax)(*) |  |  |  |  |  |  | (3,297 | ) |  |  | 29,431 |  |  |  | (15,029 | )
|  | Gain (loss) on transaction of derivatives |  |  |  |  |  |  | (51,450 | ) |  |  | (46,221 | ) |  |  | 37,985 |
(*) | 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.

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- Definition The entire disclosure for financial instruments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Section Scope -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=sect_Scope&doctype=Standard -URIDate 2018-03-16 + Details
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