Other Components of Equity

12 Months Ended

Dec. 31, 2019

34.

Other Components of Equity

(1)

Other components of equity of the parent as of December 31, 2018 and 2019 are as follows:


		2018			2019
		In millions of won
Other capital surplus	￦		1,234,825			1,226,364
Accumulated other comprehensive loss			(358,570	)		(280,730	)
Other equity			13,294,973			13,294,973

	￦		14,171,228			14,240,607

(2)

Changes in other capital surplus for the years ended December 31, 2018 and 2019 are as follows:


		2018						2019
		Gains on disposal of treasury stocks		Others		Subtotal		Gains on disposal of treasury stocks		Others			Subtotal
		In millions of won
Beginning balance	￦		387,524		846,269		1,233,793		387,524		847,301			1,234,825
Issuance of share capital of subsidiary			—		1,032		1,032		—		—			—
Others			—		—		—		—		(8,461	)		(8,461	)

Ending balance	￦		387,524		847,301		1,234,825		387,524		838,840			1,226,364

(3)

Changes in accumulated other comprehensive income (loss) for the years ended December 31, 2018 and 2019 are as follows:


		2018
		Financial asset at fair value through other comprehensive income valuation reserve			Shares in other comprehensive income of investments in associates and joint ventures		Reserve for overseas operations translation credit			Reserve for gain (loss) on valuation of derivatives			Total
		In millions of won
Beginning balance	￦		29,268			66,464		(318,159	)		(49,030	)		(271,457	)
Effect of change in accounting Policy			(76,851	)		—		—			—			(76,851	)
Changes in the unrealized fair value of financial assets at FVOCI, net of tax			(34,125	)		—		—			—			(34,125	)
Shares in other comprehensive income of associates and joint ventures, net of tax			—			57,089		—			—			57,089
Foreign currency translation of foreign operations, net of tax			—			—		(32,086	)		—			(32,086	)
Net change in the unrealized fair value of derivatives using cash flow hedge accounting, net of tax			—			—		—			(1,140	)		(1,140	)

Ending balance	￦		(81,708	)		123,553		(350,245	)		(50,170	)		(358,570	)


		2019
		Financial asset at fair value through other comprehensive income valuation reserve			Shares in other comprehensive income of investments in associates and joint ventures		Reserve for overseas operations translation credit			Reserve for gain (loss) on valuation of derivatives			Total
		In millions of won
Beginning balance	￦		(81,708	)		123,553		(350,245	)		(50,170	)		(358,570	)
Changes in the unrealized fair value of financial assets at FVOCI, net of tax			(10,891	)		—		—			—			(10,891	)
Shares in other comprehensive income of associates and joint ventures, net of tax			—			19,343		—			—			19,343
Foreign currency translation of foreign operations, net of tax			—			—		55,347			—			55,347
Net change in the unrealized fair value of derivatives using cash flow hedge accounting, net of tax			—			—		—			14,041			14,041

Ending balance	￦		(92,599	)		142,896		(294,898	)		(36,129	)		(280,730	)

(4)

Details of changes in other equity for the years ended December 31, 2018 and 2019 are as follows:


		2018			2019
		In millions of won
Statutory revaluation reserve	￦		13,295,098			13,295,098
Changes in other equity			(125	)		(125	)

	￦		13,294,973			13,294,973