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Disclosure of detailed information about business combination (Details) ₩ in Millions | 12 Months Ended
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Dec. 31, 2019 KRW (₩)
Acquisition-date fair value of total consideration transferred [Abstract] |
Cash and cash equivalents | ₩ 156,700
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [Abstract] |
Cash and cash equivalents | ₩ 2,389
Business combinations [Member] |
Disclosure of detailed information about business combination [Line Items] |
Company | Eumseong Natural Gas Power Co., Ltd.
Key operation activities | Power generation
Date of merger | Dec. 23, 2019
Percentage of voting equity interests acquired | 100.00%
Description of how acquirer obtained control of acquiree | Eumseong Natural Gas Power Co., Ltd. was established in August 2019 by spin-off from Dangjin Eco Power Co., Ltd., and obtained the license for LNG combined power generation under the 8th Basic Plan for Long-Term Electricity Supply and Demand. Korea East-West Power Co., Ltd., a subsidiary of the Company, acquired 100% of its interest in Eumseong Natural Gas Power Co., Ltd. for stable power supply and profit generation through diversification of power sources, and merged with Eumseong Natural Gas Power Co., Ltd. on December 23, 2019.
Description of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair value | Goodwill arose from the business combination due to the transfer price including the premium to obtain control paid in order to acquire Eumseong Natural Gas Power Co., Ltd. It also includes expectation of synergy effect and future growth in profits derived from business combination with LNG combined power generation project. These business rights can be separated from goodwill which satisfies the recognition requirements and thus the business rights have been recognized as a separate intangible asset. On the contrary, the expected benefits such as direct fuel acquisition and reduce costs for O&M did not satisfy the recognition requirements for identifiable intangible assets and thus were not recognized separately from the goodwill.
Description of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognised | There is no sale or net profit included in the statement of comprehensive income (loss) for the year ended December 31,2019, in relation to additional business launched by Eumseong Natural Gas Power Co., Ltd.
Acquisition-date fair value of total consideration transferred [Abstract] |
Cash and cash equivalents | ₩ 156,700
Other trade payables | 10,000
Fair value of the shares owned before the acquisition | 59,058
Fair value of transfer price | 225,758
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [Abstract] |
Cash and cash equivalents | 2,389
Trade and other receivables | 55
Property, plant and equipment | 54
Intangible assets | 172,434
Other assets | 60
Borrowings | (2,900)
Deferred tax liabilities | (41,729)
Less : Fair value of the identifiable net assets | 130,363
Goodwill recognised as of acquisition date | ₩ 95,395

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- Definition The date on which the acquirer obtains control of the acquiree in a business combination. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph B64 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_b&doctype=Appendix&subtype=B -URIDate 2019-03-27 + Details
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