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Construction Services Contracts (Tables)
 12 Months Ended
Dec. 31, 2018
Construction Services Contracts [Abstract]  
Changes in total contract amount in which revenue is not yet recognized

Changes in total contract amount in which revenue is not yet recognized for the years ended December 31, 2016, 2017 and 2018 are as follows:

 

           2016  
           Beginning
balance		      Increase
(decrease)(*)		      Recognized as
revenue		      Ending
balance		  
           In millions of won  

Nuclear power plant construction in UAE and others

    ￦       12,308,839        (1,045,094 )       (4,026,857 )       7,236,888  

 

  (*)

For the year ended December 31, 2016, the increased balance of contracts from new orders and other is ￦718,118 million and the decreased balance of contracts due to changes in scope of construction work is ￦1,763,212 million.

 

           2017  
           Beginning
balance		      Increase
(decrease)(*)		      Recognized as
revenue		      Ending
balance		  
           In millions of won  

Nuclear power plant construction in UAE and others

    ￦       7,236,888        151,891        (3,212,184 )       4,176,595  

 

  (*)

For the year ended December 31, 2017, the increased balance of contracts from new orders and other is ￦438,142 million and the decreased balance of contracts due to changes in scope of construction work is ￦286,251 million.

 

           2018  
                                   
           Beginning
balance		      Increase
(decrease)(*)		      Recognized as
revenue		      Ending
balance		  
           In millions of won  

Nuclear power plant construction in UAE and others

    ￦       4,176,595        1,186,584        (1,742,391 )       3,620,788  

 

  (*)

For the year ended December 31, 2018, the increased balance of contracts from new orders and foreign exchange impact is ￦1,207,097 million and the decreased balance of contracts due to changes in scope of construction work is ￦20,513 million.

 
Accumulated earned revenue, expense and others


Accumulated earned revenue, expense and others related to the Company’s construction contracts as of December 31, 2017 and 2018 are as follows:

 

           2017  
           Accumulated
earned revenue		      Accumulated
expense		      Accumulated
profit		      Unearned
advance receipts		  
           In millions of won  

Nuclear power plant construction in UAE and others

    ￦       18,236,992        16,937,772        1,299,220        —    

 

           2018  
           Accumulated
earned revenue		      Accumulated
expense		      Accumulated
profit		      Unearned
advance receipts		  
           In millions of won  

Nuclear power plant construction in UAE and others

    ￦       19,801,220        18,651,188        1,150,032        —    

 
Gross amount of assets and liabilities for contract

Gross amount due from customers recognized as assets and due to customers recognized as liabilities for contract work as of December 31, 2017 and 2018 are as follows:

 

           2017      2018  
           Assets(*1)      Liabilities(*2)      Assets(*1)      Liabilities(*2)  
           In millions of won  

Nuclear power plant construction in
UAE and others

    ￦       55,755        542,921        36,232        350,460  

 

  (*1)

Included in trade and other receivables, net, in the consolidated statements of financial position.

 

  (*2)

Included in non-financial liabilities in the consolidated statements of financial position.