Other Components of Equity

12 Months Ended

Dec. 31, 2018

37.

Other Components of Equity

(1)

Other components of equity of the parent as of December 31, 2017 and 2018 are as follows:


		2017			2018
		In millions of won
Other capital surplus	￦		1,233,793			1,234,825
Accumulated other comprehensive loss			(271,457	)		(358,570	)
Other equity			13,294,973			13,294,973

	￦		14,257,309			14,171,228

(2)

Changes in other capital surplus for the years ended December 31, 2017 and 2018 are as follows:


		2017								2018
		Gains on disposal of treasury stocks		Others			Subtotal			Gains on disposal of treasury stocks		Others		Subtotal
	In millions of won
Beginning balance	￦		387,524		847,622			1,235,146			387,524		846,269		1,233,793
Issuance of share capital of subsidiary			—		(1,378	)		(1,378	)		—		1,032		1,032
Others			—		25			25			—		—		—

Ending balance	￦		387,524		846,269			1,233,793			387,524		847,301		1,234,825

(3)

Changes in accumulated other comprehensive income (loss) for the years ended December 31, 2017 and 2018 are as follows:


		2017
		Available-for-sale financial asset valuation reserve			Shares in other comprehensive Income (loss) of investments in associates and joint ventures			Reserve for overseas operations translation credit			Reserve for gain (loss) on valuation of derivatives			Total
		In millions of won
Beginning balance	￦		36,370			221,455			(223,056	)		(68,644	)		(33,875	)
Changes in the unrealized fair value of available-for-sale financial assets, net of tax			(7,102	)		—			—			—			(7,102	)
Shares in other comprehensive loss of associates and joint ventures, net of tax			—			(154,991	)		—			—			(154,991	)
Foreign currency translation of foreign operations, net of tax			—			—			(95,103	)		—			(95,103	)
Net change in the unrealized fair value of derivatives using cash flow hedge accounting, net of tax			—			—			—			19,614			19,614

Ending balance	￦		29,268			66,464			(318,159	)		(49,030	)		(271,457	)


		2018
		Financial asset at fair value through other comprehensive income valuation reserve			Shares in other comprehensive income of investments in associates and joint ventures		Reserve for overseas operations translation credit			Reserve for gain (loss) on valuation of derivatives			Total
		In millions of won
Beginning balance	￦		29,268			66,464		(318,159	)		(49,030	)		(271,457	)
Effect of change in accounting Policy			(76,851	)		—		—			—			(76,851	)
Changes in the unrealized fair value of financial assets at FVOCI, net of tax			(34,125	)		—		—			—			(34,125	)
Shares in other comprehensive income of associates and joint ventures, net of tax			—			57,089		—			—			57,089
Foreign currency translation of foreign operations, net of tax			—			—		(32,086	)		—			(32,086	)
Net change in the unrealized fair value of derivatives using cash flow hedge accounting, net of tax			—			—		—			(1,140	)		(1,140	)

Ending balance	￦		(81,708	)		123,553		(350,245	)		(50,170	)		(358,570	)

(4)

Details of changes in other equity for the years ended December 31, 2017 and 2018 are as follows:


		2017			2018
		In millions of won
Statutory revaluation reserve	￦		13,295,098			13,295,098
Changes in other equity			(125	)		(125	)

	￦		13,294,973			13,294,973