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v3.20.1

Consolidated Statements Of Financial Position - KRW (₩) ₩ in Millions | Dec. 31, 2019 | Dec. 31, 2018
--- | --- | ---
Current assets |  |  |
Cash and cash equivalents (Notes 5,6,7 and 45) |  | ₩ 1,810,129 | ₩ 1,358,345
Current financial assets, net (Notes 5,6,9,11,12,13 and 45) |  | 1,586,509 | 2,359,895
Trade and other receivables, net (Notes 5,8,20,24,45,46 and 47) |  | 7,701,452 | 7,793,592
Inventories, net (Note 14) |  | 7,050,700 | 7,188,253
Income tax refund receivables (Note 41) |  | 99,718 | 143,214
Current non-financial assets (Note 15) |  | 1,206,377 | 878,888
Assets held for sale (Note 42) |  | 28,116 | 22,881
Total current assets |  | 19,483,001 | 19,745,068
Non-current assets |  |  |
Non-current financial assets, net (Notes 5,6,9,10,11,12,13 and 45) |  | 2,563,498 | 2,113,613
Non-current trade and other receivables, net (Notes 5,8,20,45,46 and 47) |  | 2,002,297 | 1,819,845
Property, plant and equipment, net (Notes 18,24,27 and 49) |  | 164,701,827 | 152,743,194
Investment properties, net (Notes 19 and 27) |  | 158,580 | 159,559
Goodwill (Notes 16 and 51) |  | 97,977 | 2,582
Intangible assets other than goodwill, net (Notes 21,27 and 46) |  | 1,069,976 | 1,225,942
Investments in associates (Notes 4 and 17) |  | 4,251,802 | 4,064,820
Investments in joint ventures (Notes 4 and 17) |  | 1,663,029 | 1,813,525
Defined benefit assets, net (Note 25) |  | 1,047 | 0
Deferred tax assets (Note 41) |  | 1,437,829 | 1,233,761
Non-current non-financial assets (Note 15) |  | 166,929 | 327,152
Total non-current assets |  | 178,114,791 | 165,503,993
Total Assets (Note 4) |  | 197,597,792 | 185,249,061
Current liabilities |  |  |
Trade and other payables, net (Notes 5,22,24,45 and 47) |  | 6,649,402 | 6,405,395
Current financial liabilities, net (Notes 5,12,23,45 and 47) |  | 8,930,903 | 7,981,879
Income tax payables (Note 41) |  | 358,277 | 285,420
Current non-financial liabilities (Notes 20,28 and 29) |  | 5,688,353 | 5,574,041
Current provisions (Notes 26 and 45) |  | 2,604,721 | 1,594,798
Total current liabilities |  | 24,231,656 | 21,841,533
Non-current liabilities |  |  |
Non-current trade and other payables, net (Notes 5,22,24,45 and 47) |  | 6,965,760 | 2,941,696
Non-current financial liabilities, net (Notes 5,12,23,45 and 47) |  | 59,115,598 | 53,364,911
Non-current non-financial liabilities (Notes 28 and 29) |  | 8,834,452 | 8,160,033
Employee benefits liabilities, net (Notes 25 and 45) |  | 1,929,854 | 1,645,069
Deferred tax liabilities (Note 41) |  | 8,564,775 | 9,617,309
Non-current provisions (Notes 26 and 45) |  | 19,066,048 | 16,585,748
Total non-current liabilities |  | 104,476,487 | 92,314,766
Total liabilities (Note 4) |  | 128,708,143 | 114,156,299
Equity |  |  |
Contributed capital (Notes 1,30 and 45) |  | 4,053,578 | 4,053,578
Share capital |  | 3,209,820 | 3,209,820
Share premium |  | 843,758 | 843,758
Retained earnings (Note 31) |  | 49,202,133 | 51,519,119
Legal reserves | [1] | 1,604,910 | 1,604,910
Voluntary reserves |  | 34,785,425 | 35,906,267
Unappropriated retained earnings |  | 12,811,798 | 14,007,942
Other components of equity (Note 34) |  | 14,240,607 | 14,171,228
Other capital surplus |  | 1,226,364 | 1,234,825
Accumulated other comprehensive loss |  | (280,730) | (358,570)
Other equity |  | 13,294,973 | 13,294,973
Equity attributable to owners of the controlling company |  | 67,496,318 | 69,743,925
Non-controlling interests (Notes 16 and 33) |  | 1,393,331 | 1,348,837
Total equity |  | 68,889,649 | 71,092,762
Total liabilities and equity |  | ₩ 197,597,792 | ₩ 185,249,061
[1] | The KEPCO Act requires KEPCO to appropriate a legal reserve equal to at least 20 percent of net income for each accounting period until the reserve equals 50 percent of KEPCO's common stock. The legal reserve is not available for cash dividends; however, this reserve may be credited to paid-in capital or offset against accumulated deficit by the resolution of the shareholders.

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- Definition The amount of current inventories. [Refer: Inventories] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 2 -IssueDate 2019-01-01 -Paragraph 36 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=2&code=ifrs-tx-2019-en-r&anchor=para_36_b&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 54 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_54_g&doctype=Standard -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 68 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_68&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of investments in joint ventures in an entity's separate financial statements. [Refer: Joint ventures [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2019-01-01 -Paragraph 10 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=27&code=ifrs-tx-2019-en-r&anchor=para_10&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The nominal value of capital issued. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 78 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_78_e&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2019-01-01 -Paragraph 12 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2019-en-r&anchor=para_12_f&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 54 -Subparagraph q -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_54_q&doctype=Standard -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 10 -IssueDate 2019-01-01 -Paragraph 22 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=10&code=ifrs-tx-2019-en-r&anchor=para_22&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of non-current trade payables and non-current other payables. [Refer: Other non-current payables; Non-current trade payables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 54 -Subparagraph k -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_54_k&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of non-current provisions. [Refer: Provisions] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 54 -Subparagraph l -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_54_l&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 78 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_78_d&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other non-current receivables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 54 -Subparagraph h -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_54_h&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 78 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_78_b&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 78 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_78_e&doctype=Standard -URIDate 2019-03-27 + Details
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