XML 165 R67.htm IDEA: XBRL DOCUMENT
v3.20.1

Trade and Other Receivables (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
Trade and Other Receivables [Abstract] |
Trade and Other Receivables |
Trade and other receivables as of December 31, 2018 and 2019 are as follows:
|  |  |  |  | 2018 |
|  |  |  |  | Gross amount |  |  | Allowance for doubtful accounts |  |  | Present value discount |  |  | Book value |
|  |  |  |  | In millions of won |
Current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  | ￦ |  |  |  |  | 7,303,065 |  |  |  | (215,775 | ) |  |  | — |  |  |  | 7,087,290 |
Other receivables |  |  |  |  |  |  | 728,560 |  |  |  | (20,231 | ) |  |  | (2,027 | ) |  |  | 706,302 |
|  |  |  |  |  |  | 8,031,625 |  |  |  | (236,006 | ) |  |  | (2,027 | ) |  |  | 7,793,592 |
Non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  |  |  |  |  |  | 415,318 |  |  |  | (93 | ) |  |  | (448 | ) |  |  | 414,777 |
Other receivables |  |  |  |  |  |  | 1,496,464 |  |  |  | (84,495 | ) |  |  | (6,901 | ) |  |  | 1,405,068 |
|  |  |  |  |  |  | 1,911,782 |  |  |  | (84,588 | ) |  |  | (7,349 | ) |  |  | 1,819,845 |
|  | ￦ |  |  |  |  | 9,943,407 |  |  |  | (320,594 | ) |  |  | (9,376 | ) |  |  | 9,613,437 |
|  |  |  |  | 2019 |
|  |  |  |  | Gross amount |  |  | Allowance for doubtful accounts |  |  | Present value discount |  |  | Book value |
|  |  |  |  | In millions of won |
Current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  | ￦ |  |  |  |  | 7,147,683 |  |  |  | (208,505 | ) |  |  | — |  |  |  | 6,939,178 |
Other receivables |  |  |  |  |  |  | 792,147 |  |  |  | (27,579 | ) |  |  | (2,294 | ) |  |  | 762,274 |
|  |  |  |  |  |  | 7,939,830 |  |  |  | (236,084 | ) |  |  | (2,294 | ) |  |  | 7,701,452 |
Non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  |  |  |  |  |  | 338,261 |  |  |  | (4,254 | ) |  |  | (382 | ) |  |  | 333,625 |
Other receivables |  |  |  |  |  |  | 1,759,930 |  |  |  | (86,576 | ) |  |  | (4,682 | ) |  |  | 1,668,672 |
|  |  |  |  |  |  | 2,098,191 |  |  |  | (90,830 | ) |  |  | (5,064 | ) |  |  | 2,002,297 |
|  | ￦ |  |  |  |  | 10,038,021 |  |  |  | (326,914 | ) |  |  | (7,358 | ) |  |  | 9,703,749 |
Other receivables |
Other receivables as of December 31, 2018 and 2019 are as follows:
|  |  |  |  | 2018 |
|  |  |  |  | Gross amount |  |  | Allowance for doubtful accounts |  |  | Present value discount |  |  | Book value |
|  |  |  |  | In millions of won |
Current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-trade receivables |  | ￦ |  |  |  |  | 298,587 |  |  |  | (19,940 | ) |  |  | — |  |  |  | 278,647 |
Accrued income |  |  |  |  |  |  | 102,023 |  |  |  | — |  |  |  | — |  |  |  | 102,023 |
Deposits |  |  |  |  |  |  | 228,466 |  |  |  | — |  |  |  | (2,027 | ) |  |  | 226,439 |
Finance lease receivables |  |  |  |  |  |  | 84,688 |  |  |  | (291 | ) |  |  | — |  |  |  | 84,397 |
Others |  |  |  |  |  |  | 14,796 |  |  |  | — |  |  |  | — |  |  |  | 14,796 |
|  |  |  |  |  |  | 728,560 |  |  |  | (20,231 | ) |  |  | (2,027 | ) |  |  | 706,302 |
Non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-trade receivables |  |  |  |  |  |  | 136,432 |  |  |  | (77,475 | ) |  |  | — |  |  |  | 58,957 |
Deposits |  |  |  |  |  |  | 376,211 |  |  |  | — |  |  |  | (6,901 | ) |  |  | 369,310 |
Finance lease receivables |  |  |  |  |  |  | 898,658 |  |  |  | (842 | ) |  |  | — |  |  |  | 897,816 |
Others |  |  |  |  |  |  | 85,163 |  |  |  | (6,178 | ) |  |  | — |  |  |  | 78,985 |
|  |  |  |  |  |  | 1,496,464 |  |  |  | (84,495 | ) |  |  | (6,901 | ) |  |  | 1,405,068 |
|  | ￦ |  |  |  |  | 2,225,024 |  |  |  | (104,726 | ) |  |  | (8,928 | ) |  |  | 2,111,370 |
|  |  |  |  | 2019 |
|  |  |  |  | Gross amount |  |  | Allowance for doubtful accounts |  |  | Present value discount |  |  | Book value |
|  |  |  |  | In millions of won |
Current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-trade receivables |  | ￦ |  |  |  |  | 376,438 |  |  |  | (27,201 | ) |  |  | — |  |  |  | 349,237 |
Accrued income |  |  |  |  |  |  | 68,921 |  |  |  | — |  |  |  | — |  |  |  | 68,921 |
Deposits |  |  |  |  |  |  | 273,887 |  |  |  | — |  |  |  | (2,294 | ) |  |  | 271,593 |
Finance lease receivables |  |  |  |  |  |  | 60,304 |  |  |  | (378 | ) |  |  | — |  |  |  | 59,926 |
Others |  |  |  |  |  |  | 12,597 |  |  |  | — |  |  |  | — |  |  |  | 12,597 |
|  |  |  |  |  |  | 792,147 |  |  |  | (27,579 | ) |  |  | (2,294 | ) |  |  | 762,274 |
Non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-trade receivables |  |  |  |  |  |  | 196,821 |  |  |  | (78,654 | ) |  |  | — |  |  |  | 118,167 |
Accrued income |  |  |  |  |  |  | 2,222 |  |  |  | — |  |  |  | — |  |  |  | 2,222 |
Deposits |  |  |  |  |  |  | 338,989 |  |  |  | — |  |  |  | (4,682 | ) |  |  | 334,307 |
Finance lease receivables |  |  |  |  |  |  | 1,118,537 |  |  |  | (484 | ) |  |  | — |  |  |  | 1,118,053 |
Others |  |  |  |  |  |  | 103,361 |  |  |  | (7,438 | ) |  |  | — |  |  |  | 95,923 |
|  |  |  |  |  |  | 1,759,930 |  |  |  | (86,576 | ) |  |  | (4,682 | ) |  |  | 1,668,672 |
|  | ￦ |  |  |  |  | 2,552,077 |  |  |  | (114,155 | ) |  |  | (6,976 | ) |  |  | 2,430,946 |
Aging analysis of trade receivables |
Aging analysis of trade receivables as of December 31, 2018 and 2019 are as follows:
|  |  |  |  | 2018 |  |  | 2019 |
|  |  |  |  | In millions of won |
Trade receivables: (not overdue) |  | ￦ |  |  |  |  | 7,419,648 |  |  |  | 7,338,757 |
Trade receivables: (overdue, not impaired) |  |  |  |  |  |  | — |  |  |  | — |
Less than 60 days |  |  |  |  |  |  | — |  |  |  | — |
Trade receivables: (impairment reviewed) |  |  |  |  |  |  | 298,735 |  |  |  | 147,187 |
Less than 60 days |  |  |  |  |  |  | 2,525 |  |  |  | 6,555 |
60 ~ 90 days |  |  |  |  |  |  | 37,266 |  |  |  | 1,899 |
90 ~ 120 days |  |  |  |  |  |  | 16,033 |  |  |  | 2,106 |
120 days ~ 1 year |  |  |  |  |  |  | 46,204 |  |  |  | 37,357 |
Over 1 year |  |  |  |  |  |  | 196,707 |  |  |  | 99,270 |
|  |  |  |  |  |  | 7,718,383 |  |  |  | 7,485,944 |
Less: allowance for doubtful accounts |  |  |  |  |  |  | (215,868 | ) |  |  | (212,759 | )
Less: present value discount |  |  |  |  |  |  | (448 | ) |  |  | (382 | )
|  | ￦ |  |  |  |  | 7,502,067 |  |  |  | 7,272,803 |
At the end of each reporting period, the Company assesses whether the credit to trade receivables is impaired. The Company recognizes loss allowances for trade receivables individually when there is any objective evidence that trade receivables are impaired and significant and classifies the trade receivables that are not individually assessed as the trade receivables subject to be assessed on a collective basis. Also, from January 1, 2018, the Company recognizes loss allowances based on an ‘expected credit loss’ (ECL) model.
Aging analysis of other receivables |
Aging analysis of other receivables as of December 31, 2018 and 2019 are as follows:
|  |  |  |  | 2018 |  |  | 2019 |
|  |  |  |  | In millions of won |
Other receivables: (not overdue) |  | ￦ |  |  |  |  | 2,075,601 |  |  |  | 2,327,640 |
Other receivables: (overdue, not impaired) |  |  |  |  |  |  | — |  |  |  | — |
Less than 60 days |  |  |  |  |  |  | — |  |  |  | — |
Other receivables: (impairment reviewed) |  |  |  |  |  |  | 149,423 |  |  |  | 224,437 |
Less than 60 days |  |  |  |  |  |  | 24,782 |  |  |  | 98,220 |
60 ~ 90 days |  |  |  |  |  |  | 1,007 |  |  |  | 2,034 |
90 ~ 120 days |  |  |  |  |  |  | 10,997 |  |  |  | 14,135 |
120 days ~ 1 year |  |  |  |  |  |  | 23,991 |  |  |  | 26,212 |
Over 1 year |  |  |  |  |  |  | 88,646 |  |  |  | 83,836 |
|  |  |  |  |  |  | 2,225,024 |  |  |  | 2,552,077 |
Less: allowance for doubtful accounts |  |  |  |  |  |  | (104,726 | ) |  |  | (114,155 | )
Less: present value discount |  |  |  |  |  |  | (8,928 | ) |  |  | (6,976 | )
|  | ￦ |  |  |  |  | 2,111,370 |  |  |  | 2,430,946 |
At the end of each reporting period, the Company assesses whether the credit to other receivables is impaired. The Company recognizes loss allowances for other receivables individually when there is any objective evidence that trade receivables are impaired and significant, and classifies the other receivables that are not individually assessed as the other receivables subject to be assessed on a collective basis. Also, from January 1, 2018, the Company recognizes loss allowances based on an ‘expected credit loss’ (ECL) model.
Changes in the allowance for doubtful accounts |
Changes in the allowance for doubtful accounts for the years ended December 31, 2017, 2018 and 2019 are as follows:
|  |  |  |  | 2017 |  |  | 2018 |  |  | 2019 |
|  |  |  |  | Trade receivables |  |  | Other receivables |  |  | Trade receivables |  |  | Other receivables |  |  | Trade receivables |  |  | Other receivables |
|  |  |  |  | In millions of won |
Beginning balance |  | ￦ |  |  |  |  | 71,985 |  |  |  | 87,661 |  |  |  | 173,583 |  |  |  | 78,008 |  |  |  | 215,868 |  |  |  | 104,726 |
Effect of change in accounting policy |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 6,641 |  |  |  | 128 |  |  |  | — |  |  |  | — |
Loss allowance as at January 1 under IFRS 9 |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 180,224 |  |  |  | 78,136 |  |  |  | 215,868 |  |  |  | 104,726 |
Bad debt expense |  |  |  |  |  |  | 126,714 |  |  |  | 1,778 |  |  |  | 41,498 |  |  |  | 17,817 |  |  |  | 29,221 |  |  |  | 19,206 |
Write-off |  |  |  |  |  |  | (32,995 | ) |  |  | (3,129 | ) |  |  | (7,696 | ) |  |  | (244 | ) |  |  | (10,106 | ) |  |  | (1,146 | )
Reversal |  |  |  |  |  |  | — |  |  |  | (2,166 | ) |  |  | (1,726 | ) |  |  | (143 | ) |  |  | (41,940 | ) |  |  | — |
Others |  |  |  |  |  |  | 7,879 |  |  |  | (6,136 | ) |  |  | 3,568 |  |  |  | 9,160 |  |  |  | 19,716 |  |  |  | (8,631 | )
Ending balance |  | ￦ |  |  |  |  | 173,583 |  |  |  | 78,008 |  |  |  | 215,868 |  |  |  | 104,726 |  |  |  | 212,759 |  |  |  | 114,155 |

X
- References No definition available. + Details
Name: | ifrs-full_TradeAndOtherReceivablesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | kep_DisclosureOfAgingAnalysisOfOtherReceivablesExplanatory
Namespace Prefix: | kep_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | kep_DisclosureOfAgingAnalysisOfTradeReceivablesExplanatory
Namespace Prefix: | kep_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | kep_DisclosureOfChangesInAllowanceForDoubtfulAccountsOfTradeAndOtherReceivablesExplanatory
Namespace Prefix: | kep_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | kep_DisclosureOfCurrentNoncurrentOtherReceivablesExplanatory
Namespace Prefix: | kep_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | kep_DisclosureOfCurrentNoncurrentTradeAndOtherReceivablesExplanatory
Namespace Prefix: | kep_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration