XML 44 R29.htm IDEA: XBRL DOCUMENT
v3.19.1

Intangible Assets other than Goodwill | 12 Months Ended
--- | ---
Dec. 31, 2018
Intangible Assets other than Goodwill [Abstract] |
Intangible Assets other than Goodwill |
24. | Intangible Assets other than Goodwill
(1) | Intangible assets as of December 31, 2017 and 2018 are as follows:
|  |  |  |  | 2017 |
|  |  |  |  | Acquisition cost |  |  | Government grants |  |  | Accumulated amortization |  |  | Accumulated impairment losses |  |  | Book value |
|  |  |  |  | In millions of won |
Software |  | ￦ |  |  |  |  | 534,191 |  |  |  | (486 | ) |  |  | (408,300 | ) |  |  | — |  |  |  | 125,405 |
Licenses and franchises |  |  |  |  |  |  | 3,398 |  |  |  | — |  |  |  | (3,398 | ) |  |  | — |  |  |  | — |
Copyrights, patents rights and other industrial rights |  |  |  |  |  |  | 43,857 |  |  |  | — |  |  |  | (19,876 | ) |  |  | — |  |  |  | 23,981 |
Mining rights |  |  |  |  |  |  | 553,876 |  |  |  | — |  |  |  | (14,243 | ) |  |  | — |  |  |  | 539,633 |
Development expenditures |  |  |  |  |  |  | 836,996 |  |  |  | (3,702 | ) |  |  | (752,478 | ) |  |  | — |  |  |  | 80,816 |
Intangible assets under development |  |  |  |  |  |  | 143,851 |  |  |  | (10,540 | ) |  |  | — |  |  |  | (3,941 | ) |  |  | 129,370 |
Usage rights of donated assets and other |  |  |  |  |  |  | 459,682 |  |  |  | (11 | ) |  |  | (358,024 | ) |  |  | — |  |  |  | 101,647 |
Leasehold rights |  |  |  |  |  |  | 24,306 |  |  |  | — |  |  |  | (19,262 | ) |  |  | — |  |  |  | 5,044 |
Others |  |  |  |  |  |  | 297,289 |  |  |  | — |  |  |  | (103,995 | ) |  |  | (12,069 | ) |  |  | 181,225 |
|  | ￦ |  |  |  |  | 2,897,446 |  |  |  | (14,739 | ) |  |  | (1,679,576 | ) |  |  | (16,010 | ) |  |  | 1,187,121 |
|  |  |  |  | 2018 |
|  |  |  |  | Acquisition cost |  |  | Government grants |  |  | Accumulated amortization |  |  | Accumulated impairment losses |  |  | Book value |
|  |  |  |  | In millions of won |
Software |  | ￦ |  |  |  |  | 619,662 |  |  |  | (420 | ) |  |  | (461,981 | ) |  |  | — |  |  |  | 157,261 |
Licenses and franchises |  |  |  |  |  |  | 3,398 |  |  |  | — |  |  |  | (3,398 | ) |  |  | — |  |  |  | — |
Copyrights, patents rights and other industrial rights |  |  |  |  |  |  | 97,033 |  |  |  | — |  |  |  | (29,921 | ) |  |  | — |  |  |  | 67,112 |
Mining rights |  |  |  |  |  |  | 561,945 |  |  |  | — |  |  |  | (27,421 | ) |  |  | — |  |  |  | 534,524 |
Development expenditures |  |  |  |  |  |  | 878,462 |  |  |  | (2,110 | ) |  |  | (785,976 | ) |  |  | — |  |  |  | 90,376 |
Intangible assets under development |  |  |  |  |  |  | 83,381 |  |  |  | (10,564 | ) |  |  | — |  |  |  | (12,845 | ) |  |  | 59,972 |
Usage rights of donated assets and other |  |  |  |  |  |  | 459,682 |  |  |  | — |  |  |  | (372,671 | ) |  |  | — |  |  |  | 87,011 |
Leasehold rights |  |  |  |  |  |  | 25,482 |  |  |  | — |  |  |  | (19,930 | ) |  |  | — |  |  |  | 5,552 |
Greenhouse gas emissions rights |  |  |  |  |  |  | 7,050 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 7,050 |
Others |  |  |  |  |  |  | 333,621 |  |  |  | — |  |  |  | (104,486 | ) |  |  | (12,051 | ) |  |  | 217,084 |
|  | ￦ |  |  |  |  | 3,069,716 |  |  |  | (13,094 | ) |  |  | (1,805,784 | ) |  |  | (24,896 | ) |  |  | 1,225,942 |
(2) | Changes in intangible assets for the years ended December 31, 2017 and 2018 are as follows:
|  |  |  |  | 2017 |
|  |  |  |  | Beginning balance |  |  | Acquisition |  |  | Disposal |  |  | Amortization |  |  | Impairment |  |  | Others |  |  | Ending balance |
|  |  |  |  | In millions of won |
Software |  | ￦ |  |  |  |  | 93,221 |  |  |  | 12,700 |  |  |  | (5 | ) |  |  | (44,809 | ) |  |  | — |  |  |  | 64,784 |  |  |  | 125,891 |
(Government grants) |  |  |  |  |  |  | (595 | ) |  |  | (17 | ) |  |  | — |  |  |  | 255 |  |  |  | — |  |  |  | (129 | ) |  |  | (486 | )
Copyrights, patents rights and other industrial rights |  |  |  |  |  |  | 20,081 |  |  |  | 30 |  |  |  | (7 | ) |  |  | (3,350 | ) |  |  | — |  |  |  | 7,227 |  |  |  | 23,981 |
Mining rights |  |  |  |  |  |  | 538,860 |  |  |  | 26,751 |  |  |  | (272 | ) |  |  | (4,640 | ) |  |  | — |  |  |  | (21,066 | ) |  |  | 539,633 |
Development expenditures |  |  |  |  |  |  | 62,405 |  |  |  | 494 |  |  |  | — |  |  |  | (25,924 | ) |  |  | — |  |  |  | 47,543 |  |  |  | 84,518 |
(Government grants) |  |  |  |  |  |  | (5,152 | ) |  |  | — |  |  |  | — |  |  |  | 2,811 |  |  |  | — |  |  |  | (1,361 | ) |  |  | (3,702 | )
Intangible assets under development |  |  |  |  |  |  | 115,533 |  |  |  | 56,527 |  |  |  | — |  |  |  | — |  |  |  | (20 | ) |  |  | (32,130 | ) |  |  | 139,910 |
(Government grants) |  |  |  |  |  |  | (11,090 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 550 |  |  |  | (10,540 | )
Usage rights of donated assets and other |  |  |  |  |  |  | 84,102 |  |  |  | — |  |  |  | — |  |  |  | (14,462 | ) |  |  | — |  |  |  | 32,018 |  |  |  | 101,658 |
(Government grants) |  |  |  |  |  |  | (21 | ) |  |  | — |  |  |  | — |  |  |  | 10 |  |  |  | — |  |  |  | — |  |  |  | (11 | )
Leasehold rights |  |  |  |  |  |  | 4,632 |  |  |  | — |  |  |  | — |  |  |  | (545 | ) |  |  | — |  |  |  | 957 |  |  |  | 5,044 |
Greenhouse gas emissions rights |  |  |  |  |  |  | 6,283 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (6,283 | ) |  |  | — |
Others |  |  |  |  |  |  | 72,562 |  |  |  | 47,402 |  |  |  | (377 | ) |  |  | (23,018 | ) |  |  | 54 |  |  |  | 84,602 |  |  |  | 181,225 |
(Government grants) |  |  |  |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  | ￦ |  |  |  |  | 980,821 |  |  |  | 143,887 |  |  |  | (661 | ) |  |  | (113,672 | ) |  |  | 34 |  |  |  | 176,712 |  |  |  | 1,187,121 |
|  |  |  |  | 2018 |
|  |  |  |  | Beginning balance |  |  | Acquisition |  |  | Disposal |  |  | Amortization |  |  | Impairment(*) |  |  | Others |  |  | Ending balance |
|  |  |  |  | In millions of won |
Software |  | ￦ |  |  |  |  | 125,891 |  |  |  | 10,861 |  |  |  | (1 | ) |  |  | (53,755 | ) |  |  | — |  |  |  | 74,685 |  |  |  | 157,681 |
(Government grants) |  |  |  |  |  |  | (486 | ) |  |  | — |  |  |  | — |  |  |  | 254 |  |  |  | — |  |  |  | (188 | ) |  |  | (420 | )
Licenses and franchises |  |  |  |  |  |  | 23,981 |  |  |  | 28 |  |  |  | — |  |  |  | (8,665 | ) |  |  | (13 | ) |  |  | 51,781 |  |  |  | 67,112 |
Copyrights, patents rights and other industrial rights |  |  |  |  |  |  | 539,633 |  |  |  | 29,687 |  |  |  | — |  |  |  | (3,186 | ) |  |  | — |  |  |  | (31,610 | ) |  |  | 534,524 |
Development expenditures |  |  |  |  |  |  | 84,518 |  |  |  | 823 |  |  |  | — |  |  |  | (27,100 | ) |  |  | — |  |  |  | 34,245 |  |  |  | 92,486 |
(Government grants) |  |  |  |  |  |  | (3,702 | ) |  |  | — |  |  |  | — |  |  |  | 1,591 |  |  |  | — |  |  |  | 1 |  |  |  | (2,110 | )
Intangible assets under development |  |  |  |  |  |  | 139,910 |  |  |  | 67,383 |  |  |  | — |  |  |  | — |  |  |  | (8,912 | ) |  |  | (127,845 | ) |  |  | 70,536 |
(Government grants) |  |  |  |  |  |  | (10,540 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 799 |  |  |  | (823 | ) |  |  | (10,564 | )
Usage rights of donated assets and other |  |  |  |  |  |  | 101,658 |  |  |  | — |  |  |  | — |  |  |  | (13,307 | ) |  |  | — |  |  |  | (1,340 | ) |  |  | 87,011 |
(Government grants) |  |  |  |  |  |  | (11 | ) |  |  | — |  |  |  | — |  |  |  | 11 |  |  |  | — |  |  |  | — |  |  |  | — |
Leasehold rights |  |  |  |  |  |  | 5,044 |  |  |  | — |  |  |  | — |  |  |  | (667 | ) |  |  | — |  |  |  | 1,175 |  |  |  | 5,552 |
Greenhouse gas emissions rights |  |  |  |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 7,050 |  |  |  | 7,050 |
Others |  |  |  |  |  |  | 181,225 |  |  |  | 1,805 |  |  |  | (8 | ) |  |  | (14,114 | ) |  |  | (14 | ) |  |  | 48,190 |  |  |  | 217,084 |
(Government grants) |  |  |  |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  | ￦ |  |  |  |  | 1,187,121 |  |  |  | 110,587 |  |  |  | (9 | ) |  |  | (118,938 | ) |  |  | (8,140 | ) |  |  | 55,321 |  |  |  | 1,225,942 |
(*) | ￦8,104 million of impairment loss on the intangible assets under development in relation to the technology development of heat transfer tube owned by KEPCO Nuclear Fuel Co., Ltd., 96.36% owned subsidiary, is included.
(3) Significant specific intangible assets as of December 31, 2017 and 2018 are as follows:
2017
Type |  | Description |  | Currency |  | Amount |  |  | Remaining useful lives
|  | In millions of won and thousands of Australian dollars
Software |  | ERP system and others |  | KRW |  |  | 1,135 |  |  | 3 years and 2 months ~ 3 years and 4 months
|  | AMI GATEWAY S/W |  | KRW |  |  | 3,528 |  |  | 3 years and 2 months
Copyrights, patents rights and other industrial rights |  | Smart technology verification and standard design project conducting right |  | KRW |  |  | 11,724 |  |  | 4 years and 9 months
Mining rights |  | Mining right of Bylong mine |  | AUD |  |  | 401,225 |  |  | — (*)
Development expenditures |  | Electricity sales information system |  | KRW |  |  | 29,391 |  |  | 4 years and 3 months
Intangible assets under development |  | Contributions to ARP NRC DC |  | KRW |  |  | 46,458 |  |  | —
Usage rights of donated assets and others |  | Sejong Haengbogdosi sharing charge Dangjin power plant load facility usage right |  | KRW KRW |  |  | 40,460 20,463 |  |  | 8 years and 11 months 3 years and 3 months
Others |  | Occupancy and use of public waters |  | KRW |  |  | 103,269 |  |  | 18 years and 11 months
(*) | Mining rights are amortized using the units-of-production method and the amortization has not commenced yet.
2018
Type |  | Description |  | Currency |  | Amount |  |  | Remaining useful lives
|  | In millions of won and thousands of Australian dollars
Software |  | ERP system and others |  | KRW |  |  | 783 |  |  | 2 years and 2 months ~ 2 years and 4 months
|  | Electricity sales information system |  | KRW |  |  | 6,477 |  |  | 4 years
Copyrights, patents rights and other industrial rights |  | Smart technology verification and standard design project conducting right |  | KRW |  |  | 9,256 |  |  | 3 years and 9 months
|  | Contributions to ARP NRC DC |  | KRW |  |  | 46,594 |  |  | 9 years
Mining rights |  | Mining right of Bylong mine |  | AUD |  |  | 401,225 |  |  | — (*)
Development expenditures |  | Electricity sales information system |  | KRW |  |  | 22,337 |  |  | 3 years and 3 months
Usage rights of donated assets and others |  | Sejong Haengbogdosi sharing charge Dangjin power plant load facility usage right |  | KRW KRW |  |  | 35,923 14,167 |  |  | 7 years and 11 months 2 years and 3 months
Others |  | Occupancy and use of public waters |  | KRW |  |  | 97,858 |  |  | 17 years and 11 months
(*) | Mining rights are amortized using the units-of-production method and the amortization has not commenced yet.
(4) | For the years ended December 31, 2016, 2017 and 2018, the Company recognized research and development expenses of ￦705,504 million, ￦721,437 million and ￦723,888 million, respectively.

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

X
- Definition The entire disclosure for intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2018-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2018-03-01&anchor=sect_Disclosure&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfIntangibleAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration