XML 78 R202.htm IDEA: XBRL DOCUMENT v3.20.1
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences (Details) - KRW (₩)
₩ in Millions
12 Months Ended
Dec. 31, 2019
Dec. 31, 2018
Dec. 31, 2017
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items]      
Beginning balance ₩ (8,383,548) ₩ (9,496,244) ₩ (8,153,389)
Amounts recognized in profit or loss 1,351,632 1,011,168 (1,286,757)
Amount recognized in other comprehensive income (loss) (56,733) 97,255 (61,321)
Amounts recognized directly in equity 3,432 4,273 5,223
Others [1] (41,729)    
Ending balance (7,126,946) (8,383,548) (9,496,244)
Deferred income tax on temporary differences      
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items]      
Beginning balance (8,992,509) (9,516,675) (8,189,092)
Amounts recognized in profit or loss 704,559 422,638 (1,271,485)
Amount recognized in other comprehensive income (loss) (56,733) 97,255 (61,321)
Amounts recognized directly in equity 3,432 4,273 5,223
Others [1] (41,729)    
Ending balance (8,382,980) (8,992,509) (9,516,675)
Employee benefits      
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items]      
Beginning balance 594,541 498,694 493,331
Amounts recognized in profit or loss 94,541 42,144 86,008
Amount recognized in other comprehensive income (loss) (40,235) 53,703 (80,645)
Amounts recognized directly in equity 0 0 0
Others [1] 0    
Ending balance 648,847 594,541 498,694
Cash flow hedges      
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items]      
Beginning balance 39,461 65,445 (53,583)
Amounts recognized in profit or loss (23,977) (32,623) 130,044
Amount recognized in other comprehensive income (loss) (15,642) 6,639 (11,016)
Amounts recognized directly in equity (841) 0 0
Others 0    
Ending balance (999) 39,461 65,445
Investments in associates or subsidiaries      
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items]      
Beginning balance (8,666,871) (8,668,016) (7,166,345)
Amounts recognized in profit or loss (3,131) (5,447) (1,510,295)
Amount recognized in other comprehensive income (loss) 4,275 6,592 8,649
Amounts recognized directly in equity 0 0 (25)
Others [1] 0    
Ending balance (8,665,727) (8,666,871) (8,668,016)
Property, Plant and Equipment      
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items]      
Beginning balance (6,522,778) (6,860,440) (5,527,318)
Amounts recognized in profit or loss (592,440) 337,662 (1,333,122)
Amount recognized in other comprehensive income (loss) 0 0 0
Amounts recognized directly in equity 0 0 0
Others [1] 0    
Ending balance (7,115,218) (6,522,778) (6,860,440)
Finance lease      
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items]      
Beginning balance (453,074) (426,949) (345,431)
Amounts recognized in profit or loss 292,631 (26,125) (81,518)
Amount recognized in other comprehensive income (loss) 0 0 0
Amounts recognized directly in equity 0 0 0
Others [1] 0    
Ending balance (160,443) (453,074) (426,949)
Intangible Assets      
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items]      
Beginning balance 6,055 7,648 8,987
Amounts recognized in profit or loss (20,232) (1,593) (1,339)
Amount recognized in other comprehensive income (loss) 0 0 0
Amounts recognized directly in equity 0 0 0
Others [1] (41,729)    
Ending balance (55,906) 6,055 7,648
Financial assets at fair value through profit or loss      
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items]      
Beginning balance 19 890 (62)
Amounts recognized in profit or loss 322 (871) 952
Amount recognized in other comprehensive income (loss) 0 0 0
Amounts recognized directly in equity 0 0 0
Others [1] 0    
Ending balance 341 19 890
Available-for-sale financial assets      
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items]      
Beginning balance 0 (8,843) (68,347)
Amounts recognized in profit or loss 0 0 62,055
Amount recognized in other comprehensive income (loss) 0 0 (2,551)
Amounts recognized directly in equity 0 0 0
Ending balance 0 0 (8,843)
Financial assets at fair value through other comprehensive income      
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items]      
Beginning balance 25,576 0 0
Amounts recognized in profit or loss (3,114) (1,379) 0
Amount recognized in other comprehensive income (loss) (4,217) 35,798 0
Amounts recognized directly in equity 0 0 0
Others [1] 0    
Ending balance 18,245 25,576 0
Deferred revenue      
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items]      
Beginning balance 219,742 230,711 213,859
Amounts recognized in profit or loss (6,739) (10,969) 16,852
Amount recognized in other comprehensive income (loss) 0 0 0
Amounts recognized directly in equity 0 0 0
Others [1] 0    
Ending balance 213,003 219,742 230,711
Provisions      
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items]      
Beginning balance 4,800,946 4,822,833 3,583,371
Amounts recognized in profit or loss 655,973 (21,887) 1,239,462
Amount recognized in other comprehensive income (loss) 0 0 0
Amounts recognized directly in equity 0 0 0
Others [1] 0    
Ending balance 5,456,919 4,800,946 4,822,833
Doubtful receivables      
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items]      
Beginning balance 59 59 2,696
Amounts recognized in profit or loss 0 0 (2,637)
Amount recognized in other comprehensive income (loss) 0 0 0
Amounts recognized directly in equity 0 0 0
Others [1] 0    
Ending balance 59 59 59
Other finance liabilities      
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items]      
Beginning balance 39,493 32,755 30,249
Amounts recognized in profit or loss (4,402) 2,465 (2,742)
Amount recognized in other comprehensive income (loss) 0 0 0
Amounts recognized directly in equity 4,273 4,273 5,248
Others [1] 0    
Ending balance 39,364 39,493 32,755
Gains or losses on foreign exchange translation      
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items]      
Beginning balance 27,080 (1,354) 138,938
Amounts recognized in profit or loss 30,881 28,434 (140,292)
Amount recognized in other comprehensive income (loss) 0 0 0
Amounts recognized directly in equity 0 0 0
Others [1] 0    
Ending balance 57,961 27,080 (1,354)
Allowance for doubtful accounts      
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items]      
Beginning balance 58,756 42,931 17,252
Amounts recognized in profit or loss (1,149) 15,825 25,679
Amount recognized in other comprehensive income (loss) 0 0 0
Amounts recognized directly in equity 0 0 0
Others [1] 0    
Ending balance 57,607 58,756 42,931
Accrued income      
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items]      
Beginning balance (2,914) (1,825) (5,367)
Amounts recognized in profit or loss (1,462) (1,089) 3,542
Amount recognized in other comprehensive income (loss) 0 0 0
Amounts recognized directly in equity 0 0 0
Others [1] 0    
Ending balance (4,376) (2,914) (1,825)
Special deduction for property, plant and equipment      
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items]      
Beginning balance (211,746) (200,927) (194,309)
Amounts recognized in profit or loss (3,627) (10,819) (6,618)
Amount recognized in other comprehensive income (loss) 0 0 0
Amounts recognized directly in equity 0 0 0
Others [1] 0    
Ending balance (215,373) (211,746) (200,927)
Reserve for research and human development      
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items]      
Beginning balance 0 (3,041) (12,883)
Amounts recognized in profit or loss   3,041 9,842
Amount recognized in other comprehensive income (loss)   0 0
Amounts recognized directly in equity   0 0
Ending balance   0 (3,041)
Others      
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items]      
Beginning balance 1,053,146 952,754 695,870
Amounts recognized in profit or loss 290,484 105,869 232,642
Amount recognized in other comprehensive income (loss) (914) (5,477) 24,242
Amounts recognized directly in equity 0 0 0
Others [1] 0    
Ending balance 1,342,716 1,053,146 952,754
Deferred income tax on unused tax losses and tax credit      
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items]      
Beginning balance 608,961 20,431 35,703
Amounts recognized in profit or loss 647,073 588,530 (15,272)
Amount recognized in other comprehensive income (loss) 0 0 0
Amounts recognized directly in equity 0 0 0
Others [1] 0    
Ending balance 1,256,034 608,961 20,431
Unused tax losses      
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items]      
Beginning balance 554,457 36,695 17,848
Amounts recognized in profit or loss 557,356 554,457 18,847
Amount recognized in other comprehensive income (loss) 0 0 0
Amounts recognized directly in equity 0 0 0
Others 0 [1]   0
Ending balance 1,111,813 554,457 36,695
Excess of donation limit      
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items]      
Beginning balance 17,848 0 0
Amounts recognized in profit or loss 18,847 17,848 0
Amount recognized in other comprehensive income (loss) 0 0 0
Amounts recognized directly in equity 0 0 0
Ending balance 36,695 17,848 0
Tax credit      
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items]      
Beginning balance 36,656 20,431 35,703
Amounts recognized in profit or loss 70,870 16,225 (15,272)
Amount recognized in other comprehensive income (loss) 0 0 0
Amounts recognized directly in equity 0 0 0
Others [1] 0    
Ending balance ₩ 107,526 ₩ 36,656 ₩ 20,431
[1] 'Others' include amount changed due to business combination. (see Note 51)