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Classification of Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2018

Classification of Financial Instruments [Abstract]

Classification of financial assets

Classification of financial assets as of December 31, 2017 and 2018 are as follows:

						2017
						Financial assets at fair value through profit or loss				Loans and receivables				Available-for-sale financial assets				Held-to-maturity investments				Derivative assets (applying hedge accounting)				Total
						In millions of won
Current assets
Cash and cash equivalents		￦					—				2,369,739				—				—				—				2,369,739
Current financial assets
Held-to-maturity investments							—				—				—				5				—				5
Derivative assets							12,923				—				—				—				12				12,935
Other financial assets							—				1,945,417				—				—				—				1,945,417
Trade and other receivables							—				7,928,972				—				—				—				7,928,972
							12,923				12,244,128				—				5				12				12,257,068
Non-current assets
Non-current financial assets
Available-for-sale financial assets							—				—				699,833				—				—				699,833
Held-to-maturity investments							—				—				—				3,139				—				3,139
Derivative assets							9,097				—				—				—				10,594				19,691
Other financial assets							111,512				1,204,738				—				—				—				1,316,250
Trade and other receivables							—				1,754,797				—				—				—				1,754,797
							120,609				2,959,535				699,833				3,139				10,594				3,793,710
		￦					133,532				15,203,663				699,833				3,144				10,606				16,050,778

						2018
						Financial assets at fair value through profit or loss				Financial assets at fair value through other comprehensive income				Financial assets at amortized cost				Derivative assets (applying hedge accounting)				Total
						In millions of won
Current assets
Cash and cash equivalents		￦					—				—				1,358,345				—				1,358,345
Current financial assets
Current financial assets at fair value through profit or loss							313,893				—				—				—				313,893
Current financial assets at amortized costs							—				—				11,956				—				11,956
Current derivative assets							13,936				—				—				28,171				42,107
Other financial assets							—				—				1,991,939				—				1,991,939
Trade and other receivables							—				—				7,793,592				—				7,793,592
							327,829				—				11,155,832				28,171				11,511,832
Non-current assets
Non-current financial assets
Non-current financial assets at fair value through profit or loss							607,042				—				—				—				607,042
Non-current financial assets at fair value through other comprehensive income							—				399,495				—				—				399,495
Non-current financial assets at amortized costs							—				—				2,086				—				2,086
Non-current derivative assets							23,695				—				—				36,533				60,228
Other financial assets							—				—				1,044,762				—				1,044,762
Trade and other receivables							—				—				1,819,845				—				1,819,845
							630,737				399,495				2,866,693				36,533				3,933,458
		￦					958,566				399,495				14,022,525				64,704				15,445,290

Classification of financial liabilities

Classification of financial liabilities as of December 31, 2017 and 2018 are as follows:

						2017
						Financial liabilities at fair value through profit or loss				Financial liabilities recognized at amortized cost				Derivative liabilities (applying hedge accounting)				Total
						In millions of won
Current liabilities
Borrowings		￦					—				1,165,985				—				1,165,985
Debt securities							—				7,957,300				—				7,957,300
Derivative liabilities							51,090				—				20,177				71,267
Trade and other payables							—				5,999,521				—				5,999,521
							51,090				15,122,806				20,177				15,194,073
Non-current liabilities
Borrowings							—				2,434,624				—				2,434,624
Debt securities							—				43,189,483				—				43,189,483
Derivative liabilities							99,839				—				256,953				356,792
Trade and other payables							—				3,223,480				—				3,223,480
							99,839				48,847,587				256,953				49,204,379
		￦					150,929				63,970,393				277,130				64,398,452

						2018
						Financial liabilities at fair value through profit or loss				Financial liabilities recognized at amortized cost				Derivative liabilities (applying hedge accounting)				Total
						In millions of won
Current liabilities
Borrowings		￦					—				1,172,624				—				1,172,624
Debt securities							—				6,788,824				—				6,788,824
Derivative liabilities							13,706				—				6,725				20,431
Trade and other payables							—				6,405,395				—				6,405,395
							13,706				14,366,843				6,725				14,387,274
Non-current liabilities
Borrowings							—				3,258,015				—				3,258,015
Debt securities							—				49,815,164				—				49,815,164
Derivative liabilities							85,304				—				206,428				291,732
Trade and other payables							—				2,941,696				—				2,941,696
							85,304				56,014,875				206,428				56,306,607
		￦					99,010				70,381,718				213,153				70,693,881

Classification of comprehensive income (loss) from financial instruments

Classification of comprehensive income (loss) from financial instruments for the years ended December 31, 2016, 2017 and 2018 are as follows:

								2016				2017				2018
								In millions of won
Cash and cash equivalents		Interest income		￦					61,380				35,474				40,704
Financial assets at fair value through profit or loss		Interest income							—				—				21,713
		Gain on valuation of derivatives							—				—				34,117
		Gain on transaction of derivatives							—				—				39,114
		Gain on valuation of financial assets							—				—				1,879
		Gain on disposal of financial assets							—				—				1,837
Financial assets at fair value through profit or loss		Interest income							—				290				—
		Gain (loss) on valuation of derivatives							113,671				(214,100	)			—
		Loss on transaction of derivatives							(8,039	)			(37,266	)			—
		Gain on valuation of financial assets							—				12				—
Financial assets at fair value through other comprehensive income		Dividends income							—				—				12,777
Available-for-sale financial assets		Dividends income							9,446				11,477				—
		Impairment loss on available-for-sale financial assets							(86,703	)			(2,713	)			—
		Gain (loss) on disposal of available-for-sale financial assets							1,473				(1,213	)			—
Financial assets at amortized cost		Interest income							—				—				89
Held-to-maturity investments		Interest income							97				82				—
Loans and receivables		Interest income							25,106				30,014				21,925
Trade and other receivables		Interest income							102,237				102,727				90,390
Short-term financial instruments		Interest income							45,763				29,412				41,025
Long-term financial instruments		Interest income							7,195				8,144				7,920
Other financial assets		Interest income							—				—				1
Derivative assets (applying hedge accounting)		Gain (loss) on valuation of derivatives (profit or loss)							145,458				(41,129	)			69,799
		Gain on valuation of derivatives (equity, before tax)(*)							50,047				2,453				8,600
		Gain (loss) on transaction of derivatives							(13,994	)			(58,299	)			34,152
Financial liabilities at fair value through profit or loss		Loss on valuation of derivatives							—				—				(4,650	)
		Gain on transaction of derivatives							—				—				36,046
Financial liabilities at fair value through profit or loss		Gain (loss) on valuation of derivatives							23,225				(179,879	)			—
		Gain (loss) on transaction of derivatives							17,045				(27,175	)			—
Financial liabilities carried at amortized cost		Interest expense of borrowings and debt securities							(1,202,065	)			(1,240,727	)			(1,320,516	)
		Loss on retirement of financial liabilities							(23,000	)			(5	)			—
		Interest expense of trade and other payables							(68,375	)			(57,160	)			(42,830	)
		Interest expense of others							(482,428	)			(491,665	)			(505,112	)
		Gain (loss) on foreign currency transactions and translations							(290,485	)			1,075,215				(356,159	)
Derivative liabilities (applying hedge accounting)		Gain (loss) on valuation of derivatives (profit or loss)							5,714				(439,559	)			53,937
		Gain (loss) on valuation of derivatives (equity, before tax)(*)							(3,297	)			29,431				(15,029	)
		Gain (loss) on transaction of derivatives							(51,450	)			(46,221	)			37,985

(*) Items are included in other comprehensive income or loss. All other income and gain amounts listed above are included in finance income, and all expense and losses listed above are included in finance expenses in the consolidated statements of comprehensive income or loss.

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The disclosure of financial assets. [Refer: Financial assets]

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The disclosure of financial liabilities. [Refer: Financial liabilities]

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