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Investment Properties | 12 Months Ended
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Dec. 31, 2019
Investment Properties [Abstract] |
Investment Properties |
19. | Investment Properties
(1) | Investment properties as of December 31, 2018 and 2019 are as follows:
|  |  |  |  | 2018 |
|  |  |  |  | Acquisition cost |  |  | Government grants |  |  | Accumulated depreciation |  |  | Book value |
|  |  |  |  | In millions of won |
Land |  | ￦ |  |  |  |  | 139,940 |  |  |  | — |  |  |  | — |  |  |  | 139,940 |
Buildings |  |  |  |  |  |  | 34,801 |  |  |  | (50 | ) |  |  | (15,132 | ) |  |  | 19,619 |
|  | ￦ |  |  |  |  | 174,741 |  |  |  | (50 | ) |  |  | (15,132 | ) |  |  | 159,559 |
|  |  |  |  | 2019 |
|  |  |  |  | Acquisition cost |  |  | Government grants |  |  | Accumulated depreciation |  |  | Book value |
|  |  |  |  | In millions of won |
Land |  | ￦ |  |  |  |  | 129,897 |  |  |  | — |  |  |  | — |  |  |  | 129,897 |
Buildings |  |  |  |  |  |  | 64,590 |  |  |  | (13 | ) |  |  | (35,894 | ) |  |  | 28,683 |
|  | ￦ |  |  |  |  | 194,487 |  |  |  | (13 | ) |  |  | (35,894 | ) |  |  | 158,580 |
(2) | Changes in investment properties for the years ended December 31, 2018 and 2019 are as follows:
|  |  |  |  | 2018 |
|  |  |  |  | Beginning balance |  |  | Depreciation |  |  | Others |  |  | Ending balance |
|  |  |  |  | In millions of won |
Land |  | ￦ |  |  |  |  | 264,205 |  |  |  | — |  |  |  | (124,265 | ) |  |  | 139,940 |
Buildings |  |  |  |  |  |  | 20,592 |  |  |  | (924 | ) |  |  | 1 |  |  |  | 19,669 |
(Government grants) |  |  |  |  |  |  | (83 | ) |  |  | 1 |  |  |  | 32 |  |  |  | (50 | )
|  | ￦ |  |  |  |  | 284,714 |  |  |  | (923 | ) |  |  | (124,232 | ) |  |  | 159,559 |
|  |  |  |  | 2019 |
|  |  |  |  | Beginning balance |  |  | Depreciation |  |  | Others(*) |  |  | Ending balance |
|  |  |  |  | In millions of won |
Land |  | ￦ |  |  |  |  | 139,940 |  |  |  | — |  |  |  | (10,043 | ) |  |  | 129,897 |
Buildings |  |  |  |  |  |  | 19,669 |  |  |  | (5,070 | ) |  |  | 14,097 |  |  |  | 28,696 |
(Government grants) |  |  |  |  |  |  | (50 | ) |  |  | 1 |  |  |  | 36 |  |  |  | (13 | )
|  | ￦ |  |  |  |  | 159,559 |  |  |  | (5,069 | ) |  |  | 4,090 |  |  |  | 158,580 |
| (*) | As described in Note 42, the Company reclassified land and buildings amounting to ￦2,765 million and ￦19,369 million, respectively, from assets held-for-sale to investment properties during the year ended December 31, 2019.
(3) | Income and expenses related to investment properties for the years ended December 31, 2018 and 2019 are as follows:
|  |  |  |  | 2018 |  |  | 2019 |
|  |  |  |  | In millions of won |
Rental income |  | ￦ |  |  |  |  | 9,494 |  |  |  | 9,782 |
Operating and maintenance expenses related to rental income |  |  |  |  |  |  | (923 | ) |  |  | (1,257 | )
Operating and maintenance expenses not related to rental income |  |  |  |  |  |  | — |  |  |  | (3,812 | )
|  | ￦ |  |  |  |  | 8,571 |  |  |  | 4,713 |
(4) | Fair value of investment properties as of December 31, 2018 and 2019 are as follows:
|  |  |  |  | 2018 |  |  | 2019 |
|  |  |  |  | Book value |  |  | Fair value |  |  | Book value |  |  | Fair value |
|  |  |  |  | In millions of won |
Land |  | ￦ |  |  |  |  | 139,940 |  |  |  | 167,178 |  |  |  | 129,897 |  |  |  | 202,042 |
Buildings |  |  |  |  |  |  | 19,619 |  |  |  | 23,276 |  |  |  | 28,683 |  |  |  | 38,046 |
|  | ￦ |  |  |  |  | 159,559 |  |  |  | 190,454 |  |  |  | 158,580 |  |  |  | 240,088 |
The fair values of the investment properties as of the reporting date were determined in consideration of the fluctuation on the publicly announced individual land price after the IFRS transition date (January 1, 2010).
(5) | All of the Company’s investment property is held under freehold interests.

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- Definition The entire disclosure for investment property. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2019-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=40&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IAS40_g74-79_TI -URIDate 2019-03-27 + Details
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