XML 224 R209.htm IDEA: XBRL DOCUMENT
v3.19.1

Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences (Details) - KRW (₩) ₩ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | ₩ (9,496,244) | ₩ (8,153,389) |
Amounts recognized in profit or loss | 1,011,168 | (1,286,757) |
Amount recognized in other comprehensive income (loss) | 97,255 | (61,321) | ₩ 31,812
Amounts recognized directly in equity | 4,273 | 5,223 | (1,753)
Ending balance | (8,383,548) | (9,496,244) | (8,153,389)
Deferred income tax on temporary differences |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | (9,516,675) | (8,189,092) |
Amounts recognized in profit or loss | 422,638 | (1,271,485) |
Amount recognized in other comprehensive income (loss) | 97,255 | (61,321) |
Amounts recognized directly in equity | 4,273 | 5,223 |
Ending balance | (8,992,509) | (9,516,675) | (8,189,092)
Employee benefits |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 498,694 | 493,331 |
Amounts recognized in profit or loss | 42,144 | 86,008 |
Amount recognized in other comprehensive income (loss) | 53,703 | (80,645) |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 594,541 | 498,694 | 493,331
Cash flow hedges |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 65,445 | (53,583) |
Amounts recognized in profit or loss | (32,623) | 130,044 |
Amount recognized in other comprehensive income (loss) | 6,639 | (11,016) |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 39,461 | 65,445 | (53,583)
Investments in associates or subsidiaries |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | (8,668,016) | (7,166,345) |
Amounts recognized in profit or loss | (5,447) | (1,510,295) |
Amount recognized in other comprehensive income (loss) | 6,592 | 8,649 |
Amounts recognized directly in equity | 0 | (25) |
Ending balance | (8,666,871) | (8,668,016) | (7,166,345)
Property, Plant and Equipment |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | (6,860,440) | (5,527,318) |
Amounts recognized in profit or loss | 337,662 | (1,333,122) |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | (6,522,778) | (6,860,440) | (5,527,318)
Finance lease |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | (426,949) | (345,431) |
Amounts recognized in profit or loss | (26,125) | (81,518) |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | (453,074) | (426,949) | (345,431)
Intangible Assets |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 7,648 | 8,987 |
Amounts recognized in profit or loss | (1,593) | (1,339) |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 6,055 | 7,648 | 8,987
Financial assets at fair value through profit or loss |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 890 | (62) |
Amounts recognized in profit or loss | (871) | 952 |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 19 | 890 | (62)
Available-for-sale financial assets |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | (8,843) | (68,347) |
Amounts recognized in profit or loss | 0 | 62,055 |
Amount recognized in other comprehensive income (loss) | 0 | (2,551) |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 0 | (8,843) | (68,347)
Financial assets at fair value through other comprehensive income |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 0 | 0 |
Amounts recognized in profit or loss | (1,379) | 0 |
Amount recognized in other comprehensive income (loss) | 35,798 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 25,576 | 0 | 0
Deferred revenue |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 230,711 | 213,859 |
Amounts recognized in profit or loss | (10,969) | 16,852 |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 219,742 | 230,711 | 213,859
Provisions, others |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 4,822,833 | 3,583,371 |
Amounts recognized in profit or loss | (21,887) | 1,239,462 |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 4,800,946 | 4,822,833 | 3,583,371
Doubtful receivables |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 59 | 2,696 |
Amounts recognized in profit or loss | 0 | (2,637) |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 59 | 59 | 2,696
Other finance liabilities |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 32,755 | 30,249 |
Amounts recognized in profit or loss | 2,465 | (2,742) |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 4,273 | 5,248 |
Ending balance | 39,493 | 32,755 | 30,249
Gains or losses on foreign exchange translation |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | (1,354) | 138,938 |
Amounts recognized in profit or loss | 28,434 | (140,292) |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 27,080 | (1,354) | 138,938
Allowance for doubtful accounts |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 42,931 | 17,252 |
Amounts recognized in profit or loss | 15,825 | 25,679 |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 58,756 | 42,931 | 17,252
Accrued income |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | (1,825) | (5,367) |
Amounts recognized in profit or loss | (1,089) | 3,542 |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | (2,914) | (1,825) | (5,367)
Special deduction for property, plant and equipment |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | (200,927) | (194,309) |
Amounts recognized in profit or loss | (10,819) | (6,618) |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | (211,746) | (200,927) | (194,309)
Reserve for research and human development |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | (3,041) | (12,883) |
Amounts recognized in profit or loss | 3,041 | 9,842 |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 0 | (3,041) | (12,883)
Others |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 952,754 | 695,870 |
Amounts recognized in profit or loss | 105,869 | 232,642 |
Amount recognized in other comprehensive income (loss) | (5,477) | 24,242 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 1,053,146 | 952,754 | 695,870
Deferred income tax on unused tax losses and tax credit |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 20,431 | 35,703 |
Amounts recognized in profit or loss | 588,530 | (15,272) |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 608,961 | 20,431 | 35,703
Unused tax losses |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 0 | 0 |
Amounts recognized in profit or loss | 554,457 | 0 |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 554,457 | 0 | 0
Excess of donation limit |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 0 | 0 |
Amounts recognized in profit or loss | 17,848 | 0 |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 17,848 | 0 | 0
Tax credit |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 20,431 | 35,703 |
Amounts recognized in profit or loss | 16,225 | (15,272) |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | ₩ 36,656 | ₩ 20,431 | ₩ 35,703

X
- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_g_ii&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_g_i&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_a&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph ab -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_ab&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 90 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_90&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | kep_ChangesInDeferredTaxLiabilityAssetLineitems
Namespace Prefix: | kep_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_TemporaryDifferenceMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=kep_EmployeeBenefitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_CashFlowHedgesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_InvestmentsAccountedForUsingEquityMethodMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=us-gaap_PropertyPlantAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_LeaseReceivablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_IntangibleAssetsOtherThanGoodwillMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_FinancialAssetsAvailableforsaleCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=kep_DeferredRevenueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=kep_ProvisionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=us-gaap_DoubtfulMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=kep_OtherFinancialLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=kep_GainsLossesOnForeignExchangeTranslationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_AccumulatedImpairmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=us-gaap_AccruedIncomeReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=kep_SpecialDeductionForPropertyPlantAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=kep_ReserveForResearchAndHumanDevelopmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherTemporaryDifferencesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=kep_UnusedTaxLossesAndUnusedTaxCreditsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_UnusedTaxLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=kep_ExcessDonationLimitMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_UnusedTaxCreditsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |