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Classification of Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2019
Classification of Financial Instruments [Abstract] |
Classification of financial assets |
Classification of financial assets as of December 31, 2018 and 2019 are as follows:
|  |  |  |  | 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 |
|  |  |  |  | 2019 |
|  |  |  |  | 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 |  | ￦ |  |  |  |  | — |  |  |  | — |  |  |  | 1,810,129 |  |  |  | — |  |  |  | 1,810,129 |
Current financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current financial assets at fair value through profit or loss |  |  |  |  |  |  | 131,385 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 131,385 |
Current financial assets at amortized costs |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 12,302 |  |  |  | — |  |  |  | 12,302 |
Current derivative assets |  |  |  |  |  |  | 21 |  |  |  | — |  |  |  | — |  |  |  | 27,597 |  |  |  | 27,618 |
Other financial assets |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 1,415,204 |  |  |  | — |  |  |  | 1,415,204 |
Trade and other receivables |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 7,701,452 |  |  |  | — |  |  |  | 7,701,452 |
|  |  |  |  |  |  | 131,406 |  |  |  | — |  |  |  | 10,939,087 |  |  |  | 27,597 |  |  |  | 11,098,090 |
Non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-current financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-current financial assets at fair value through profit or loss |  |  |  |  |  |  | 615,876 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 615,876 |
Non-current financial assets at fair value through other comprehensive income |  |  |  |  |  |  | — |  |  |  | 379,170 |  |  |  | — |  |  |  | — |  |  |  | 379,170 |
Non-current financial assets at amortized costs |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 1,307 |  |  |  | — |  |  |  | 1,307 |
Non-current derivative assets |  |  |  |  |  |  | 165,183 |  |  |  | — |  |  |  | — |  |  |  | 118,232 |  |  |  | 283,415 |
Other financial assets |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 1,283,730 |  |  |  | — |  |  |  | 1,283,730 |
Trade and other receivables |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 2,002,297 |  |  |  | — |  |  |  | 2,002,297 |
|  |  |  |  |  |  | 781,059 |  |  |  | 379,170 |  |  |  | 3,287,334 |  |  |  | 118,232 |  |  |  | 4,565,795 |
|  | ￦ |  |  |  |  | 912,465 |  |  |  | 379,170 |  |  |  | 14,226,421 |  |  |  | 145,829 |  |  |  | 15,663,885 |
Classification of financial liabilities |
Classification of financial liabilities as of December 31, 2018 and 2019 are as follows:
|  |  |  |  | 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 |
|  |  |  |  | 2019 |
|  |  |  |  | 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 |  | ￦ |  |  |  |  | — |  |  |  | 1,315,134 |  |  |  | — |  |  |  | 1,315,134 |
Debt securities |  |  |  |  |  |  | — |  |  |  | 7,542,705 |  |  |  | — |  |  |  | 7,542,705 |
Derivative liabilities |  |  |  |  |  |  | 13,286 |  |  |  | — |  |  |  | 59,778 |  |  |  | 73,064 |
Trade and other payables |  |  |  |  |  |  | — |  |  |  | 6,649,402 |  |  |  | — |  |  |  | 6,649,402 |
|  |  |  |  |  |  | 13,286 |  |  |  | 15,507,241 |  |  |  | 59,778 |  |  |  | 15,580,305 |
Non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings |  |  |  |  |  |  | — |  |  |  | 3,389,743 |  |  |  | — |  |  |  | 3,389,743 |
Debt securities |  |  |  |  |  |  | — |  |  |  | 55,628,959 |  |  |  | — |  |  |  | 55,628,959 |
Derivative liabilities |  |  |  |  |  |  | 39,861 |  |  |  | — |  |  |  | 57,035 |  |  |  | 96,896 |
Trade and other payables |  |  |  |  |  |  | — |  |  |  | 6,965,760 |  |  |  | — |  |  |  | 6,965,760 |
|  |  |  |  |  |  | 39,861 |  |  |  | 65,984,462 |  |  |  | 57,035 |  |  |  | 66,081,358 |
|  | ￦ |  |  |  |  | 53,147 |  |  |  | 81,491,703 |  |  |  | 116,813 |  |  |  | 81,661,663 |
Classification of comprehensive income (loss) from financial instruments |
Classification of comprehensive income (loss) from financial instruments for the years ended December 31, 2017, 2018 and 2019 are as follows:
|  |  |  |  |  |  | 2017 |  |  | 2018 |  |  | 2019 |
|  |  |  |  |  |  | In millions of won |
Cash and cash equivalents |  | Interest income |  | ￦ |  |  |  |  | 35,474 |  |  |  | 40,704 |  |  |  | 42,861 |
Financial assets at fair value through profit or loss |  | Interest income |  |  |  |  |  |  | — |  |  |  | 21,713 |  |  |  | 29,411 |
|  | Gain on valuation of derivatives |  |  |  |  |  |  | — |  |  |  | 34,117 |  |  |  | 151,604 |
|  | Gain on transaction of derivatives |  |  |  |  |  |  | — |  |  |  | 39,114 |  |  |  | 63,329 |
|  | Gain on valuation of financial assets |  |  |  |  |  |  | — |  |  |  | 1,879 |  |  |  | 1,062 |
|  | Gain on disposal of financial assets |  |  |  |  |  |  | — |  |  |  | 1,837 |  |  |  | 1,760 |
Financial assets at fair value through profit or loss |  | Interest income |  |  |  |  |  |  | 290 |  |  |  | — |  |  |  | — |
|  | Gain (loss) on valuation of derivatives |  |  |  |  |  |  | (214,100 | ) |  |  | — |  |  |  | — |
|  | Loss on transaction of derivatives |  |  |  |  |  |  | (37,266 | ) |  |  | — |  |  |  | — |
|  | Gain on valuation of financial assets |  |  |  |  |  |  | 12 |  |  |  | — |  |  |  | — |
Financial assets at fair value through other comprehensive income |  | Dividends income |  |  |  |  |  |  | — |  |  |  | 12,777 |  |  |  | 13,838 |
Available-for-sale financial assets |  | Dividends income |  |  |  |  |  |  | 11,477 |  |  |  | — |  |  |  | — |
|  | Impairment loss on available-for-sale financial assets |  |  |  |  |  |  | (2,713 | ) |  |  | — |  |  |  | — |
|  | Gain (loss) on disposal of available-for-sale financial assets |  |  |  |  |  |  | (1,213 | ) |  |  | — |  |  |  | — |
Financial assets at amortized cost |  | Interest income |  |  |  |  |  |  | — |  |  |  | 89 |  |  |  | 539 |
Held-to-maturity investments |  | Interest income |  |  |  |  |  |  | 82 |  |  |  | — |  |  |  | — |
Loans and receivables |  | Interest income |  |  |  |  |  |  | 30,014 |  |  |  | 21,925 |  |  |  | 63,448 |
Trade and other receivables |  | Interest income |  |  |  |  |  |  | 102,727 |  |  |  | 90,390 |  |  |  | 69,941 |
Short-term financial instruments |  | Interest income |  |  |  |  |  |  | 29,412 |  |  |  | 41,025 |  |  |  | 49,070 |
Long-term financial instruments |  | Interest income |  |  |  |  |  |  | 8,144 |  |  |  | 7,920 |  |  |  | 12,794 |
Other financial assets |  | Interest income |  |  |  |  |  |  | — |  |  |  | 1 |  |  |  | 54 |
Derivative assets (applying hedge accounting) |  | Gain (loss) on valuation of derivatives (profit or loss) |  |  |  |  |  |  | (41,129 | ) |  |  | 69,799 |  |  |  | 123,730 |
|  | Gain on valuation of derivatives (equity, before tax) |  |  |  |  |  |  | 2,453 |  |  |  | 8,600 |  |  |  | 38,305 |
|  | Gain (loss) on transaction of derivatives |  |  |  |  |  |  | (58,299 | ) |  |  | 34,152 |  |  |  | 65,651 |
Financial liabilities at fair value through profit or loss |  | Loss on valuation of derivatives |  |  |  |  |  |  | — |  |  |  | (4,650 | ) |  |  | 27,686 |
|  | Gain on transaction of derivatives |  |  |  |  |  |  | — |  |  |  | 36,046 |  |  |  | (493 | )
Financial liabilities at fair value through profit or loss |  | Gain (loss) on valuation of derivatives |  |  |  |  |  |  | (179,879 | ) |  |  | — |  |  |  | — |
|  | Gain (loss) on transaction of derivatives |  |  |  |  |  |  | (27,175 | ) |  |  | — |  |  |  | — |
Financial liabilities carried at amortized cost |  | Interest expense of borrowings and debt securities |  |  |  |  |  |  | (1,240,727 | ) |  |  | (1,320,516 | ) |  |  | (1,394,328 | )
|  | Loss on retirement of financial liabilities |  |  |  |  |  |  | (5 | ) |  |  | — |  |  |  | — |
|  | Interest expense of trade and other payables |  |  |  |  |  |  | (57,160 | ) |  |  | (42,830 | ) |  |  | (94,019 | )
|  | Interest expense of others |  |  |  |  |  |  | (491,665 | ) |  |  | (505,112 | ) |  |  | (558,464 | )
|  | Gain (loss) on foreign currency transactions and translations |  |  |  |  |  |  | 1,075,215 |  |  |  | (356,159 | ) |  |  | (406,175 | )
Derivative liabilities (applying hedge accounting) |  | Gain (loss) on valuation of derivatives (profit or loss) |  |  |  |  |  |  | (439,559 | ) |  |  | 53,937 |  |  |  | 14,330 |
|  | Gain (loss) on valuation of derivatives (equity, before tax) |  |  |  |  |  |  | 29,431 |  |  |  | (15,029 | ) |  |  | (2,578 | )
|  | Gain (loss) on transaction of derivatives |  |  |  |  |  |  | (46,221 | ) |  |  | 37,985 |  |  |  | (42,072 | )

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