XML 78 R63.htm IDEA: XBRL DOCUMENT
v3.19.1

Basis of Preparation (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2018
Basis of Preparation [Abstract] |
Classification and measurement of financial assets and financial liabilities | The following table reconciles the carrying amounts of financial assets under IAS 39 to the carrying amounts under IFRS 9 on transition to IFRS 9 on January 1, 2018.
Original classification under IAS 39 |  | New classification under IFRS 9 |  |  |  |  | Original carrying amount under IAS 39 |  |  | New carrying amount under IFRS 9 |
|  |  |  |  |  |  | In millions of won |
Financial assets at FVTPL |  | FVTPL |  | ￦ |  |  |  |  | 111,512 |  |  |  | 111,512 |
Loans and receivables |  | Amortized cost |  |  |  |  |  |  | 15,203,663 |  |  |  | 14,405,570 |
Loans and receivables |  | FVTPL |  |  |  |  |  |  | — |  |  |  | 791,324 |
Available-for-sale financial assets |  | FVOCI |  |  |  |  |  |  | 699,833 |  |  |  | 471,903 |
Available-for-sale financial assets |  | FVTPL |  |  |  |  |  |  | — |  |  |  | 227,930 |
Held-to-maturity investments |  | Amortized cost |  |  |  |  |  |  | 3,144 |  |  |  | 3,144 |
Total financial assets (excluding derivative instruments) |  | ￦ |  |  |  |  | 16,018,152 |  |  |  | 16,011,383 |
Impairment of financial assets | The Company has used an exemption not to restate comparative information for prior periods with respect to classification and measurement (including impairment) requirements. Differences in the carrying amounts of financial assets resulting from the adoption of IFRS 9 are recognized in other components of equity and retained earnings as at January 1, 2018 as follows:
|  |  |  |  | Equity attributable to owners of the controlling company |  |  |  |  |  |  |
Type |  |  |  |  | Retained earnings |  |  | Other components of equity |  |  | Non- controlling interests |  |  | Total equity |
|  |  |  |  | In millions of won |
Reclassification of cumulative gain or loss of available-for-sale financial assets |  | ￦ |  |  |  |  | 76,851 |  |  |  | (76,851 | ) |  |  | — |  |  |  | — |
Remeasurement of expected credit loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
—Trade and other receivables |  |  |  |  |  |  | (6,769 | ) |  |  | — |  |  |  | — |  |  |  | (6,769 | )
—Income tax effect |  |  |  |  |  |  | 1,846 |  |  |  | — |  |  |  | — |  |  |  | 1,846 |
Total |  | ￦ |  |  |  |  | 71,928 |  |  |  | (76,851 | ) |  |  | — |  |  |  | (4,923 | )

X
- Definition The disclosure of financial assets at the date of initial application of IFRS 9. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 42I -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_42I&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Explanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The explanation of the initial application of the impairment requirements for financial instruments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 42P -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_42P&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_ExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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