Non-Cash Transactions

12 Months Ended

Dec. 31, 2019

48.

Non-Cash Transactions

(1)

Significant non-cash investing and financing transactions for the years ended December 31, 2017, 2018, and 2019 are as follows:


Transactions		2017		2018		2019
		In millions of won
Transfer from construction-in-progress to other assets	￦		13,676,233		8,656,252		14,052,094
Recognition of asset retirement cost and related provision for decommissioning costs			2,494,802		310,272		2,425,668
Transfer from provision for disposal of spent nuclear fuel to accrued expenses			342,861		482,699		376,103
Transfer from long-term borrowings and debt securities to current portion of long-term borrowings and debt securities			—		7,100,846		7,759,284
Transfer of right-of-use assets due to change in accounting policy			—		—		5,364,647

(2)

Changes in liabilities incurred from financing activities for the years ended December 31, 2018, and 2019 are as follows:


		2018
							Non-cash changes
		Beginning balance		Cash flows			Increase		Changes in accounting policies		Effect of exchange rate fluctuations and others		Increase from the business combination		Ending balance
		In millions of won
Borrowings and debt securities	￦		54,747,392		5,972,336			—		—		314,899		—		61,034,627
Finance lease liabilities			418,260		(134,454	)		—		—		—		—		283,806

	￦		55,165,652		5,837,882			—		—		314,899		—		61,318,433


		2019
							Non-cash changes
		Beginning balance		Cash flows			Increase		Changes in accounting policies		Effect of exchange rate fluctuations and others		Increase from the business combination		Ending balance
		In millions of won
Borrowings and debt securities	￦		61,034,626		6,342,074			—		—		496,940		2,900		67,876,540
Lease liabilities			283,806		(573,437	)		218,800		4,943,584		197,380		—		5,070,133

	￦		61,318,432		5,766,877			218,800		4,943,584		694,080		2,900		72,946,673