XML 46 R10.htm IDEA: XBRL DOCUMENT

Classification of Financial Instruments

12 Months Ended

Dec. 31, 2019

Classification of Financial Instruments [Abstract]

5.	Classification of Financial Instruments

(1)

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

(2)

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

(3)

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	)