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Other Financial Assets (Tables) | 12 Months Ended
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Dec. 31, 2019
Other Financial Assets [Abstract] |
Other Financial Assets |
Other financial assets as of December 31, 2018 and 2019 are as follows:
|  |  |  |  | 2018 |  |  | 2019 |
|  |  |  |  | Current |  |  | Non-current |  |  | Current |  |  | Non-current |
|  |  |  |  | In millions of won |
Loans and receivables |  | ￦ |  |  |  |  | 123,657 |  |  |  | 639,673 |  |  |  | 64,111 |  |  |  | 725,755 |
Less: Allowance for doubtful accounts |  |  |  |  |  |  | (12 | ) |  |  | (4,940 | ) |  |  | (31 | ) |  |  | (15,063 | )
Less: Present value discount |  |  |  |  |  |  | (992 | ) |  |  | (38,712 | ) |  |  | (847 | ) |  |  | (35,218 | )
Long-term / short-term financial instruments(*) |  |  |  |  |  |  | 1,869,286 |  |  |  | 448,741 |  |  |  | 1,351,971 |  |  |  | 608,256 |
|  | ￦ |  |  |  |  | 1,991,939 |  |  |  | 1,044,762 |  |  |  | 1,415,204 |  |  |  | 1,283,730 |
| (*) | From prior year, certain financial assets at fair value previously recognized as other financial assets is reclassified to financial assets at fair value through profit or loss upon the adoption of IFRS 9 ‘Financial Instruments’.
Loans and receivables |
Loans and receivables as of December 31, 2018 and 2019 are as follows:
|  |  |  |  | 2018 |
|  |  |  |  | Face value |  |  | Allowance for doubtful accounts |  |  | Present value discount |  |  | Carrying value |
|  |  |  |  | In millions of won |
Short-term loans and receivables |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans for tuition |  | ￦ |  |  |  |  | 33,333 |  |  |  | — |  |  |  | (992 | ) |  |  | 32,341 |
Loans for housing |  |  |  |  |  |  | 15,572 |  |  |  | — |  |  |  | — |  |  |  | 15,572 |
Fisheries loan |  |  |  |  |  |  | 320 |  |  |  | — |  |  |  | — |  |  |  | 320 |
Other loans |  |  |  |  |  |  | 74,432 |  |  |  | (12 | ) |  |  | — |  |  |  | 74,420 |
|  |  |  |  |  |  | 123,657 |  |  |  | (12 | ) |  |  | (992 | ) |  |  | 122,653 |
Long-term loans and receivables |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans for tuition |  |  |  |  |  |  | 414,893 |  |  |  | — |  |  |  | (38,659 | ) |  |  | 376,234 |
Loans for housing |  |  |  |  |  |  | 167,723 |  |  |  | — |  |  |  | — |  |  |  | 167,723 |
Loans for related parties |  |  |  |  |  |  | 46,798 |  |  |  | (4,930 | ) |  |  | — |  |  |  | 41,868 |
Fisheries loan |  |  |  |  |  |  | 640 |  |  |  | — |  |  |  | (53 | ) |  |  | 587 |
Other loans |  |  |  |  |  |  | 9,619 |  |  |  | (10 | ) |  |  | — |  |  |  | 9,609 |
|  |  |  |  |  |  | 639,673 |  |  |  | (4,940 | ) |  |  | (38,712 | ) |  |  | 596,021 |
|  | ￦ |  |  |  |  | 763,330 |  |  |  | (4,952 | ) |  |  | (39,704 | ) |  |  | 718,674 |
|  |  |  |  | 2019 |
|  |  |  |  | Face value |  |  | Allowance for doubtful accounts |  |  | Present value discount |  |  | Carrying value |
|  |  |  |  | In millions of won |
Short-term loans and receivables |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans for tuition |  | ￦ |  |  |  |  | 33,636 |  |  |  | — |  |  |  | (847 | ) |  |  | 32,789 |
Loans for housing |  |  |  |  |  |  | 17,113 |  |  |  | — |  |  |  | — |  |  |  | 17,113 |
Other loans |  |  |  |  |  |  | 13,362 |  |  |  | (31 | ) |  |  | — |  |  |  | 13,331 |
|  |  |  |  |  |  | 64,111 |  |  |  | (31 | ) |  |  | (847 | ) |  |  | 63,233 |
Long-term loans and receivables |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans for tuition |  |  |  |  |  |  | 419,905 |  |  |  | — |  |  |  | (35,197 | ) |  |  | 384,708 |
Loans for housing |  |  |  |  |  |  | 199,454 |  |  |  | — |  |  |  | — |  |  |  | 199,454 |
Loans for related parties |  |  |  |  |  |  | 89,132 |  |  |  | (4,930 | ) |  |  | — |  |  |  | 84,202 |
Other loans |  |  |  |  |  |  | 17,264 |  |  |  | (10,133 | ) |  |  | (21 | ) |  |  | 7,110 |
|  |  |  |  |  |  | 725,755 |  |  |  | (15,063 | ) |  |  | (35,218 | ) |  |  | 675,474 |
|  | ￦ |  |  |  |  | 789,866 |  |  |  | (15,094 | ) |  |  | (36,065 | ) |  |  | 738,707 |
Changes in the allowance for doubtful accounts of loans and receivables |
Changes in the allowance for doubtful accounts of loans for the years ended December 31, 2017, 2018 and 2019 are as follows:
|  |  |  |  | 2017 |  |  | 2018 |  |  | 2019 |
|  |  |  |  | In millions of won |
Beginning balance |  | ￦ |  |  |  |  | 4,532 |  |  |  | 8,948 |  |  |  | 4,952 |
Bad debt expense |  |  |  |  |  |  | 2,465 |  |  |  | 22 |  |  |  | 10,142 |
Other |  |  |  |  |  |  | 1,951 |  |  |  | (4,018 | ) |  |  | — |
Ending balance |  | ￦ |  |  |  |  | 8,948 |  |  |  | 4,952 |  |  |  | 15,094 |
Long-term and short-term financial instruments |
Long-term and short-term financial instruments as of December 31, 2018 and 2019 are as follows:
|  |  |  |  | 2018 |  |  | 2019 |
|  |  |  |  | Current |  |  | Non-current |  |  | Current |  |  | Non-current |
|  |  |  |  | In millions of won |
Time deposits |  | ￦ |  |  |  |  | 1,602,285 |  |  |  | 63,358 |  |  |  | 1,034,971 |  |  |  | 257,857 |
CP |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 40,000 |  |  |  | — |
CD |  |  |  |  |  |  | 10,000 |  |  |  | — |  |  |  | 15,000 |  |  |  | — |
RP |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 40,000 |  |  |  | — |
Others |  |  |  |  |  |  | 257,001 |  |  |  | 385,383 |  |  |  | 222,000 |  |  |  | 350,399 |
|  | ￦ |  |  |  |  | 1,869,286 |  |  |  | 448,741 |  |  |  | 1,351,971 |  |  |  | 608,256 |

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