XML 246 R104.htm IDEA: XBRL DOCUMENT v3.20.1

Risk Management (Tables)

12 Months Ended

Dec. 31, 2019

Risk Management [Abstract]

Capital risk management

Capital risk management

The Company manages its capital to ensure that entities in the Company will be able to continue while maximizing the return to shareholder through the optimization of the debt and equity balance. The capital structure of the Company consists of net debt (offset by cash and cash equivalents) and equity. The Company’s overall capital risk management strategy remains consistent with the prior year.

Details of the Company’s capital management accounts as of December 31, 2018 and 2019 are as follows:

						2018				2019
						In millions of won
Total borrowings and debt securities		￦					61,034,627				67,876,541
Cash and cash equivalents							1,358,345				1,810,129
Net borrowings and debt securities							59,676,282				66,066,412
Total shareholders’ equity							71,092,762				68,889,649
Debt to equity ratio							83.94	%			95.90	%

Credit risk management

Book values of the financial assets represent the maximum exposed amounts of the credit risk. Details of the Company’s level of maximum exposure to credit risk as of December 31, 2018 and 2019 are as follows:

						2018				2019
						In millions of won
Cash and cash equivalents		￦					1,358,345				1,810,129
Financial assets at fair value through profit or loss							920,935				747,261
Derivative assets (trading)							37,631				165,204
Financial assets at amortized cost							14,042				13,609
Loans							718,674				738,707
Long-term/short-term financial instruments							2,318,027				1,960,227
Derivative assets (applying hedge accounting)							64,704				145,829
Trade and other receivables							9,613,437				9,703,749
Financial guarantee contracts(*)							1,310,817				3,338,566

(*) Maximum exposure associated with the financial guarantee contracts is the maximum amounts of the obligation.

Sensitivity analysis of Defined benefit obligation

A sensitivity analysis of defined benefit obligation assuming a 1% increase and decrease movements in the actuarial valuation assumptions as of December 31, 2018 and 2019 are as follows:

								2018								2019
Type		Accounts						1% Increase				1% Decrease				1% Increase				1% Decrease
								In millions of won
Future salary increases		Increase (decrease) in defined benefit obligation		￦					416,956				(363,820	)			442,748				(386,147	)
Discount rate		Increase (decrease) in defined benefit obligation							(377,221	)			445,833				(402,099	)			475,765

Changes of employee benefits assuming a 1% increase and decrease movements in discount rate on plan asset for the years ended December 31, 2018 and 2019 are ￦14,646 million and ￦17,734 million, respectively.

Changes in provisions due to movements in underlying assumptions

Changes in provisions due to movements in underlying assumptions as of December 31, 2018 and 2019 are as follows:

Type		Accounts		2018				2019
PCBs		Inflation rate			1.27	%			1.09	%
		Discount rate			2.18	%			1.97	%
Nuclear plants		Inflation rate			1.21	%			1.10	%
		Discount rate			2.94	%			2.43	%
Spent fuel		Inflation rate			2.93	%			2.93	%
		Discount rate			4.49	%			4.49	%

Sensitivity analysis of Provisions due to movements in underlying assumptions

A sensitivity analysis of provisions assuming a 0.1% increase and decrease movements in the underlying assumptions as of December 31, 2018 and 2019 are as follows:

								2018								2019
Type		Accounts						0.1% Increase				0.1% Decrease				0.1% Increase				0.1% Decrease
								In millions of won
Discount rate		PCBs		￦					(623	)			627				(527	)			530
		Nuclear plants							(256,513	)			263,595				(316,184	)			325,828
		Spent fuel							(49,182	)			51,098				(51,607	)			53,621
Inflation rate		PCBs							632				(629	)			534				(532	)
		Nuclear plants							294,984				(287,110	)			346,082				(336,182	)
		Spent fuel							51,837				(49,961	)			54,396				(52,424	)

Foreign currency risk

The Company undertakes transactions denominated in foreign currencies; consequently, exposures to exchange rate fluctuations arise. The carrying amounts of the Company’s foreign currency denominated monetary assets and monetary liabilities as of December 31, 2018 and 2019 are as follows:

		Assets								Liabilities
Type		2018				2019				2018				2019
		In thousands of foreign currencies
AED			10,513				57,403				5,890				40,061
AUD			143				143				717,712				1,036,785
BDT			71,575				85,547				1,175				635
BWP			1,214				1,437				—				—
CAD			96				86				4				3,112
CHF			—				—				400,000				500,753
CNY			—				—				26,140				26,140
CZK			—				—				—				243
EUR			337				208				105,673				111,199
GBP			—				—				1				191
GHS			25,794				—				—				—
HKD			—				—				1,650,000				1,648,815
IDR			60,568				376,136				206,935				219,801
INR			1,228,795				1,244,170				183,963				210,232
JOD			2,764				1,516				5				147
JPY			35,935				109,970				390,921				314,402
KZT			319				319				—				—
MGA			3,318,447				3,858,201				170,641				133,403
MMK			25,208				29,651				—				—
PHP			709,285				175,210				66,985				130,073
PKR			305,542				354,361				3,588				4,366
SAR			2,024				2,653				—				480
SEK			—				—				450,000				449,072
USD			1,422,510				1,227,054				8,103,602				9,963,928
UYU			39,898				58,781				4,253				8,213
VND			—				418,998				—				1,375
ZAR			170				450				4				6

Sensitivity analysis of Foreign currency risk

A sensitivity analysis on the Company’s income for the period assuming a 10% increase and decrease in currency exchange rates as of December 31, 2018 and 2019 are as follows:

						2018								2019
Type						10% Increase				10% Decrease				10% Increase				10% Decrease
						In millions of won
Increase (decrease) of profit before income tax		￦					(887,561	)			887,561				(1,197,530	)			1,197,530
Increase (decrease) of shareholder’s equity(*)							(887,561	)			887,561				(1,197,530	)			1,197,530

(*) The effect on the shareholders’ equity excluding the impact of income taxes.

Interest rate risk

The Company’s borrowings and debt securities with floating interest rates as of December 31, 2018 and 2019 are as follows:

Type						2018				2019
						In millions of won
Short-term borrowings		￦					24,235				—
Long-term borrowings							2,358,860				2,273,579
Debt securities							—				243,102
		￦					2,383,095				2,516,681

Sensitivity analysis of Interest rate risk

A sensitivity analysis on the Company’s long-term borrowings and debt securities assuming a 1% increase and decrease in interest rates, without consideration of hedge effect of related derivatives for the years ended December 31, 2018 and 2019 are as follows:

						2018								2019
Type						1% Increase				1% Decrease				1% Increase				1% Decrease
						In millions of won
Increase (decrease) of profit before income tax		￦					(23,831	)			23,831				(25,167	)			25,167
Increase (decrease) of shareholder’s equity(*)							(23,831	)			23,831				(25,167	)			25,167

(*) The effect on the shareholders’ equity excluding the impact of income taxes.

Electricity rates risk

A sensitivity analysis on the Company’s income for the period assuming a 1% increase and decrease in price of electricity for the years ended December 31, 2018 and 2019 are as follows:

						2018								2019
Type						1% Increase				1% Decrease				1% Increase				1% Decrease
						In millions of won
Increase (decrease) of profit before income tax		￦					568,420				(568,420	)			559,390				(559,390	)
Increase (decrease) of shareholder’s equity(*)							568,420				(568,420	)			559,390				(559,390	)

(*) The effect on the shareholders’ equity excluding the impact of income taxes.

Details of maturities of non-derivative financial liabilities

The following table shows the details of maturities of non-derivative financial liabilities as of December 31, 2018 and 2019. This table, based on the undiscounted cash flows of the non-derivative financial liabilities including estimated interests, has been prepared based on the respective liabilities’ earliest maturity date.

						2018
Type						Less than 1 year				1~2 Years				2~5 Years				More than 5 years				Total
						In millions of won
Borrowings and debt securities		￦					10,204,471				9,274,378				28,143,311				25,312,534				72,934,694
Finance lease liabilities							87,709				87,709				141,074				65,250				381,742
Trade and other payables							6,348,195				150,479				375,661				2,188,950				9,063,285
Financial guarantee contracts(*)							91,722				855,488				363,607				—				1,310,817
		￦					16,732,097				10,368,054				29,023,653				27,566,734				83,690,538

						2019
Type						Less than 1 year				1~2 Years				2~5 Years				More than 5 years				Total
						In millions of won
Borrowings and debt securities		￦					10,660,737				10,997,510				27,881,873				30,859,669				80,399,789
Lease liabilities							686,445				617,449				1,717,434				2,735,681				5,757,009
Trade and other payables							6,014,054				382,809				971,469				1,176,697				8,545,029
Financial guarantee contracts(*)							937,091				302,186				32,314				2,066,975				3,338,566
		￦					18,298,327				12,299,954				30,603,090				36,839,022				98,040,393

(*) This represents the total guarantee amounts associated with the financial guarantee contracts. Financial guarantee liabilities which are recognized as of December 31, 2018 and 2019 are ￦15,586 million and ￦81,357 million, respectively.

The expected maturities for non-derivative financial assets

The expected maturities for non-derivative financial assets as of December 31, 2018 and 2019 in detail are as follows:

						2018
Type						Less than 1 year				1~5 Years				More than 5 years				Other(*)				Total
						In millions of won
Cash and cash equivalents		￦					1,358,345				—				—				—				1,358,345
Financial assets at fair value through other comprehensive income							—				—				—				399,495				399,495
Financial assets at amortized cost							11,956				2,086				—				—				14,042
Loans							123,646				314,744				319,988				—				758,378
Long-term/short-term financial instruments							1,869,286				278,899				164,057				5,785				2,318,027
Financial assets at fair value through profit or loss							313,893				81,828				483,398				41,816				920,935
Trade and other receivables							7,795,619				1,067,800				701,743				57,651				9,622,813
		￦					11,472,745				1,745,357				1,669,186				504,747				15,392,035

						2019
Type						Less than 1 year				1~5 Years				More than 5 years				Other(*)				Total
						In millions of won
Cash and cash equivalents		￦					1,810,129				—				—				—				1,810,129
Financial assets at fair value through other comprehensive income							—				—				—				379,170				379,170
Financial assets at amortized cost							12,302				1,307				—				—				13,609
Loans							64,081				346,583				336,502				27,606				774,772
Long-term/short-term financial instruments							1,351,971				269,863				—				338,393				1,960,227
Financial assets at fair value through profit or loss							131,385				79				—				615,797				747,261
Trade and other receivables							7,703,746				980,951				818,431				207,979				9,711,107
		￦					11,073,614				1,598,783				1,154,933				1,568,945				15,396,275

(*) The maturities cannot be presently determined.

Derivative liabilities classified by maturity periods which from reporting date to maturity date of contract

Derivative liabilities classified by maturity periods which from reporting date to maturity dates as per the contracts as of December 31, 2018 and 2019 are as follows:

						2018
Type						Less than 1 year				1~2 Years				2~5 Years				More than 5 years				Total
						In millions of won
Net settlement
—Trading		￦					—				—				—				—				—
Gross settlement
—Trading							5,734				16,565				28,283				40,124				90,706
—Hedging							5,154				(43,447	)			71,840				(40,917	)			(7,370	)
		￦					10,888				(26,882	)			100,123				(793	)			83,336

						2019
Type						Less than 1 year				1~2 Years				2~5 Years				More than 5 years				Total
						In millions of won
Net settlement
—Trading		￦					(3,017	)			—				—				—				(3,017	)
Gross settlement
—Trading							(15,011	)			(8,295	)			(39,654	)			4,235				(58,725	)
—Hedging							(59,846	)			(21,466	)			(1,914	)			(33,588	)			(116,814	)
		￦					(77,874	)			(29,761	)			(41,568	)			(29,353	)			(178,556	)

Fair value and book value of financial assets and liabilities

Fair value and book value of financial assets and liabilities as of December 31, 2018 and 2019 are as follows:

						2018								2019
Type						Book value				Fair value				Book value				Fair value
						In millions of won
Assets recognized at fair value
Financial assets at fair value through other comprehensive income		￦					399,495				399,495				379,170				379,170
Derivative assets (trading)							37,631				37,631				165,204				165,204
Derivative assets (applying hedge accounting)							64,704				64,704				145,829				145,829
Financial assets at fair value through profit or loss							920,935				920,935				747,261				747,261
		￦					1,422,765				1,422,765				1,437,464				1,437,464
Assets carried at amortized cost
Financial assets at amortized cost		￦					14,042				14,042				13,609				13,609
Loans and receivables							718,674				718,674				738,707				738,707
Long-term financial instruments							448,741				448,741				608,256				608,256
Short-term financial instruments							1,869,286				1,869,286				1,351,971				1,351,971
Trade and other receivables							9,613,437				9,613,437				9,703,749				9,703,749
Cash and cash equivalents							1,358,345				1,358,345				1,810,129				1,810,129
		￦					14,022,525				14,022,525				14,226,421				14,226,421
Liabilities recognized at fair value
Derivative liabilities (trading)		￦					99,010				99,010				53,147				53,147
Derivative liabilities (applying hedge accounting)							213,153				213,153				116,813				116,813
		￦					312,163				312,163				169,960				169,960
Liabilities carried at amortized cost
Secured borrowings		￦					741,029				741,029				227,135				227,135
Unsecured bond							56,603,988				58,804,070				63,171,664				66,917,421
Lease liabilities							—				—				5,070,133				5,070,133
Finance lease liabilities							283,806				283,806				—				—
Unsecured borrowings							3,522,602				3,950,517				4,104,523				4,113,955
Trade and other payables(*)							9,063,285				9,063,285				8,545,029				8,545,029
Bank overdraft							167,008				167,008				373,219				373,219
		￦					70,381,718				73,009,715				81,491,703				85,246,892

(*) Excludes lease liabilities (current year) and finance lease liabilities (prior year)

Interest rates used for determining fair value

The discount rate used for calculating fair value as of December 31, 2018 and 2019 are as follows:

Type		2018				2019
Derivatives			0.02% ~ 4.16%				0.01% ~ 4.16%
Borrowings and debt securities			0.51% ~ 5.14%				0.17% ~ 3.90%
Lease			3.50% ~ 10.83%				1.38% ~ 10.83%

Fair value hierarchy

Fair values of financial instruments by hierarchy level as of December 31, 2018 and 2019 are as follows:

						2018
Type						Level 1				Level 2				Level 3				Total
						In millions of won
Financial assets at fair value
Financial assets at fair value through other comprehensive income		￦					210,056				—				189,439				399,495
Derivative assets							—				100,490				1,845				102,335
Financial assets at fair value through profit or loss							106,600				809,283				5,052				920,935
		￦					316,656				909,773				196,336				1,422,765
Financial liabilities at fair value
Derivative liabilities		￦					—				310,008				2,155				312,163

						2019
Type						Level 1				Level 2				Level 3				Total
						In millions of won
Financial assets at fair value
Financial assets at fair value through other comprehensive income		￦					201,202				—				177,968				379,170
Derivative assets							—				308,399				2,634				311,033
Financial assets at fair value through profit or loss							—				742,105				5,156				747,261
		￦					201,202				1,050,504				185,758				1,437,464
Financial liabilities at fair value
Derivative liabilities		￦					—				169,960				—				169,960

Changes of financial assets and liabilities which are classified as level 3

Changes of financial assets and liabilities which are classified as level 3 for the years ended December 31, 2018 and 2019 are as follows:

						2018
						Beginning balance				Effect of change in accounting policy				Acquisition				Reclassified category				Valuation				Disposal				Foreign currency translation				Ending balance
						In millions of won
Financial assets at fair value
Financial assets at fair value through profit or loss
Cooperative		￦					—				5,038				—				—				14				—				—				5,052
Financial assets at fair value through other comprehensive income
Unlisted securities							—				197,450				—				—				(11,744	)			(326	)			4,059				189,439

						2019
						Beginning balance				Effect of change in accounting policy				Acquisition				Reclassified category				Valuation				Disposal				Foreign currency translation				Ending balance
						In millions of won
Financial assets at fair value
Financial assets at fair value through profit or loss
Cooperative		￦					5,052				—				40				—				64				—				—				5,156
Financial assets at fair value through other comprehensive income
Unlisted securities							189,439				—				1,876				—				3,715				(19,315	)			2,253				177,968

X

- Definition

The disclosure of an analysis of the present value of a defined benefit obligation that distinguishes the nature, characteristics and risks of the obligation. Such a disclosure could distinguish: (a) between amounts owing to active members, deferred members, and pensioners; (b) between vested benefits and accrued but not vested benefits; and (c) between conditional benefits, amounts attributable to future salary increases and other benefits. [Refer: Defined benefit obligation, at present value]

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 19
-IssueDate 2019-01-01
-Paragraph 137
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_137&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of credit risk. [Refer: Credit risk [member]]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 10
-Subparagraph e
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard
-URIDate 2019-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2019-01-01
-Section Credit risk
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IFRS07_g35A-38_TI
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_DisclosureOfCreditRiskExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The entire disclosure for the effect of changes in foreign exchange rates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 21
-IssueDate 2019-01-01
-Section Disclosure
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=21&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IAS21_g51-57_TI
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The entire disclosure for fair value measurement.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 13
-IssueDate 2019-01-01
-Section Disclosure
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IFRS13_g91-99_TI
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_DisclosureOfFairValueMeasurementExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of the fair value of financial instruments. [Refer: Financial instruments, class [member]; At fair value [member]]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 10
-Subparagraph e
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_DisclosureOfFairValueOfFinancialInstrumentsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of a maturity analysis for derivative financial liabilities, including the remaining contractual maturities for those derivative financial liabilities for which contractual maturities are essential for an understanding of the timing of the cash flows. [Refer: Derivative financial liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2019-01-01
-Paragraph 39
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_39_b&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_MaturityAnalysisForDerivativeFinancialLiabilities
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2019-01-01
-Paragraph 39
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_39_a&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_MaturityAnalysisForNonderivativeFinancialLiabilities
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	kep_ChangesInProvisionsDueToMovementsInUnderlyingAssumptionsExplanatory
Namespace Prefix:	kep_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	kep_DisclosureOfCapitalRiskExplanatory
Namespace Prefix:	kep_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	kep_DisclosureOfChangesOfFinancialInstrumentsWhichAreClassifiedAsLevel3Explanatory
Namespace Prefix:	kep_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	kep_DisclosureOfFairValueHierarchyExplanatory
Namespace Prefix:	kep_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	kep_DisclosureOfRiskManagementAbstract
Namespace Prefix:	kep_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	kep_ElectricityRateRiskExplanatory
Namespace Prefix:	kep_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	kep_InterestRateRiskExplanatory
Namespace Prefix:	kep_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	kep_MaturityAnalysisForNonderivativeFinancialAssets
Namespace Prefix:	kep_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	kep_SensitivityAnalysisOfInterestRateRiskExplanatory
Namespace Prefix:	kep_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	kep_SensitivityAnalysisOfProvisionsDueToMovementsInUnderlyingAssumptionsExplanatory
Namespace Prefix:	kep_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The entire disclosure for foreign currency transactions and translation. This may include description of foreign currency transactions, foreign currency gains and losses, explanation of change in cumulative translation adjustment, description of effect of subsequent foreign currency exchange rate change, cumulative translation adjustment movement, foreign currency translation adjustment by component movement, translation adjustment for net investment hedge movement, adjustment for long-term intercompany transactions, schedule of long-term intercompany balances and any other foreign currency transactions and translation related items.

+ References

Reference 1: http://www.xbrl.org/2003/role/recommendedDisclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6450222&loc=d3e30885-110895

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-URI http://asc.fasb.org/topic&trid=2175825

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section S99
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6897108&loc=SL6897125-166521

+ Details

Name:	us-gaap_ForeignCurrencyDisclosureTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration