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Other Financial Assets (Tables) | 12 Months Ended
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Dec. 31, 2018
Other Financial Assets [Abstract] |
Other Financial Assets |
Other financial assets as of December 31, 2017 and 2018 are as follows:
|  |  |  |  | 2017 |  |  | 2018 |
|  |  |  |  | Current |  |  | Non-current |  |  | Current |  |  | Non-current |
|  |  |  |  | In millions of won |
Loans and receivables |  | ￦ |  |  |  |  | 244,309 |  |  |  | 711,069 |  |  |  | 123,657 |  |  |  | 639,673 |
Allowance for doubtful accounts |  |  |  |  |  |  | — |  |  |  | (8,948 | ) |  |  | (12 | ) |  |  | (4,940 | )
Present value discount |  |  |  |  |  |  | (976 | ) |  |  | (39,813 | ) |  |  | (992 | ) |  |  | (38,712 | )
Long-term / short-term financial instruments(*1) |  |  |  |  |  |  | 1,702,084 |  |  |  | 542,430 |  |  |  | 1,869,286 |  |  |  | 448,741 |
Financial assets at fair value through profit or loss(*1) |  |  |  |  |  |  | — |  |  |  | 111,512 |  |  |  | — |  |  |  | — |
|  | ￦ |  |  |  |  | 1,945,417 |  |  |  | 1,316,250 |  |  |  | 1,991,939 |  |  |  | 1,044,762 |
| (*1) | Certain financial assets at fair value previously recognized as other financial assets is reclassified to financial assets at fair value through profit or loss upon the adoption of IFRS 9 ‘Financial Instruments’.
Loans and receivables |
Loans and receivables as of December 31, 2017 and 2018 are as follows:
|  |  |  |  | 2017 |
|  |  |  |  | Face value |  |  | Allowance for doubtful accounts |  |  | Present value discount |  |  | Book value |
|  |  |  |  | In millions of won |
Short-term loans and receivables |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans for tuition |  | ￦ |  |  |  |  | 33,763 |  |  |  | — |  |  |  | (976 | ) |  |  | 32,787 |
Loans for housing |  |  |  |  |  |  | 14,126 |  |  |  | — |  |  |  | — |  |  |  | 14,126 |
Fisheries loan |  |  |  |  |  |  | 352 |  |  |  | — |  |  |  | — |  |  |  | 352 |
Other loans |  |  |  |  |  |  | 196,068 |  |  |  | — |  |  |  | — |  |  |  | 196,068 |
|  |  |  |  |  |  | 244,309 |  |  |  | — |  |  |  | (976 | ) |  |  | 243,333 |
Long-term loans and receivables |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans for tuition |  |  |  |  |  |  | 408,803 |  |  |  | — |  |  |  | (39,716 | ) |  |  | 369,087 |
Loans for housing |  |  |  |  |  |  | 140,452 |  |  |  | — |  |  |  | — |  |  |  | 140,452 |
Loans for related parties |  |  |  |  |  |  | 94,581 |  |  |  | (8,948 | ) |  |  | — |  |  |  | 85,633 |
Fisheries loan |  |  |  |  |  |  | 960 |  |  |  | — |  |  |  | (97 | ) |  |  | 863 |
Other loans |  |  |  |  |  |  | 66,273 |  |  |  | — |  |  |  | — |  |  |  | 66,273 |
|  |  |  |  |  |  | 711,069 |  |  |  | (8,948 | ) |  |  | (39,813 | ) |  |  | 662,308 |
|  | ￦ |  |  |  |  | 955,378 |  |  |  | (8,948 | ) |  |  | (40,789 | ) |  |  | 905,641 |
|  |  |  |  | 2018 |
|  |  |  |  | Face value |  |  | Allowance for doubtful accounts |  |  | Present value discount |  |  | Book value |
|  |  |  |  | In millions of won |
Short-term loans and receivables |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans for tuition |  | ￦ |  |  |  |  | 33,333 |  |  |  | — |  |  |  | (992 | ) |  |  | 32,341 |
Loans for housing |  |  |  |  |  |  | 15,572 |  |  |  | — |  |  |  | — |  |  |  | 15,572 |
Fisheries loan |  |  |  |  |  |  | 320 |  |  |  | — |  |  |  | — |  |  |  | 320 |
Other loans |  |  |  |  |  |  | 74,432 |  |  |  | (12 | ) |  |  | — |  |  |  | 74,420 |
|  |  |  |  |  |  | 123,657 |  |  |  | (12 | ) |  |  | (992 | ) |  |  | 122,653 |
Long-term loans and receivables |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans for tuition |  |  |  |  |  |  | 414,893 |  |  |  | — |  |  |  | (38,659 | ) |  |  | 376,234 |
Loans for housing |  |  |  |  |  |  | 167,723 |  |  |  | — |  |  |  | — |  |  |  | 167,723 |
Loans for related parties |  |  |  |  |  |  | 46,798 |  |  |  | (4,930 | ) |  |  | — |  |  |  | 41,868 |
Fisheries loan |  |  |  |  |  |  | 640 |  |  |  | — |  |  |  | (53 | ) |  |  | 587 |
Other loans |  |  |  |  |  |  | 9,619 |  |  |  | (10 | ) |  |  | — |  |  |  | 9,609 |
|  |  |  |  |  |  | 639,673 |  |  |  | (4,940 | ) |  |  | (38,712 | ) |  |  | 596,021 |
|  | ￦ |  |  |  |  | 763,330 |  |  |  | (4,952 | ) |  |  | (39,704 | ) |  |  | 718,674 |
Changes in the allowance for doubtful accounts of loans and receivables |
Changes in the allowance for doubtful accounts of loans for the years ended December 31, 2016, 2017 and 2018 are as follows:
|  |  |  |  | 2016 |  |  | 2017 |  |  | 2018 |
|  |  |  |  | In millions of won |
Beginning balance |  | ￦ |  |  |  |  | — |  |  |  | 4,532 |  |  |  | 8,948 |
Bad debt expense |  |  |  |  |  |  | 4,352 |  |  |  | 2,465 |  |  |  | 22 |
Other |  |  |  |  |  |  | 180 |  |  |  | 1,951 |  |  |  | (4,018 | )
Ending balance |  | ￦ |  |  |  |  | 4,532 |  |  |  | 8,948 |  |  |  | 4,952 |
Long-term and short-term financial instruments |
Long-term and short-term financial instruments as of December 31, 2017 and 2018 are as follows:
|  |  |  |  | 2017 |  |  | 2018 |
|  |  |  |  | Current |  |  | Non-current |  |  | Current |  |  | Non-current |
|  |  |  |  | In millions of won |
Time deposits |  | ￦ |  |  |  |  | 1,479,034 |  |  |  | 2 |  |  |  | 1,602,285 |  |  |  | 63,358 |
ABCP |  |  |  |  |  |  | 145,000 |  |  |  | 65,600 |  |  |  | — |  |  |  | — |
CP |  |  |  |  |  |  | 58,050 |  |  |  | — |  |  |  | — |  |  |  | — |
CD |  |  |  |  |  |  | 10,000 |  |  |  | — |  |  |  | 10,000 |  |  |  | — |
RP |  |  |  |  |  |  | 10,000 |  |  |  | 1,634 |  |  |  | — |  |  |  | — |
Others |  |  |  |  |  |  | — |  |  |  | 475,194 |  |  |  | 257,001 |  |  |  | 385,383 |
|  | ￦ |  |  |  |  | 1,702,084 |  |  |  | 542,430 |  |  |  | 1,869,286 |  |  |  | 448,741 |

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