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Classification of Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2020
Classification of Financial Instruments [Abstract] |
Classification of financial assets |
Classification of financial assets as of December 31, 2019 and 2020 are as follows:
|  |  |  |  | 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 |
|  |  |  |  | 2020 |
|  |  |  |  | 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 |  | ￦ |  |  |  |  | — |  |  |  | — |  |  |  | 2,029,584 |  |  |  | — |  |  |  | 2,029,584 |
Current financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current financial assets at fair value through profit or loss |  |  |  |  |  |  | 1,196,101 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,196,101 |
Current financial assets at amortized costs |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 13,149 |  |  |  | — |  |  |  | 13,149 |
Current derivative assets |  |  |  |  |  |  | 18,332 |  |  |  | — |  |  |  | — |  |  |  | 11,193 |  |  |  | 29,525 |
Other financial assets |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 1,561,445 |  |  |  | — |  |  |  | 1,561,445 |
Trade and other receivables |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 7,918,470 |  |  |  | — |  |  |  | 7,918,470 |
|  |  |  |  |  |  | 1,214,433 |  |  |  | — |  |  |  | 11,522,648 |  |  |  | 11,193 |  |  |  | 12,748,274 |
Non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-current financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-current financial assets at fair value through profit or loss |  |  |  |  |  |  | 685,281 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 685,281 |
Non-current financial assets at fair value through other comprehensive income |  |  |  |  |  |  | — |  |  |  | 358,559 |  |  |  | — |  |  |  | — |  |  |  | 358,559 |
Non-current financial assets at amortized costs |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 1,273 |  |  |  | — |  |  |  | 1,273 |
Non-current derivative assets |  |  |  |  |  |  | 92,432 |  |  |  | — |  |  |  | — |  |  |  | 44,456 |  |  |  | 136,888 |
Other financial assets |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 1,290,820 |  |  |  | — |  |  |  | 1,290,820 |
Trade and other receivables |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 1,861,569 |  |  |  | — |  |  |  | 1,861,569 |
|  |  |  |  |  |  | 777,713 |  |  |  | 358,559 |  |  |  | 3,153,662 |  |  |  | 44,456 |  |  |  | 4,334,390 |
|  | ￦ |  |  |  |  | 1,992,146 |  |  |  | 358,559 |  |  |  | 14,676,310 |  |  |  | 55,649 |  |  |  | 17,082,664 |
Classification of financial liabilities |
Classification of financial liabilities as of December 31, 2019 and 2020 are as follows:
|  |  |  |  | 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 |
|  |  |  |  | 2020 |
|  |  |  |  | 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 |  | ￦ |  |  |  |  | — |  |  |  | 2,113,181 |  |  |  | — |  |  |  | 2,113,181 |
Debt securities |  |  |  |  |  |  | — |  |  |  | 8,561,624 |  |  |  | — |  |  |  | 8,561,624 |
Derivative liabilities |  |  |  |  |  |  | 13,053 |  |  |  | — |  |  |  | 36,831 |  |  |  | 49,884 |
Trade and other payables |  |  |  |  |  |  | — |  |  |  | 6,256,521 |  |  |  | — |  |  |  | 6,256,521 |
|  |  |  |  |  |  | 13,053 |  |  |  | 16,931,326 |  |  |  | 36,831 |  |  |  | 16,981,210 |
Non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings |  |  |  |  |  |  | — |  |  |  | 3,003,999 |  |  |  | — |  |  |  | 3,003,999 |
Debt securities |  |  |  |  |  |  | — |  |  |  | 56,045,777 |  |  |  | — |  |  |  | 56,045,777 |
Derivative liabilities |  |  |  |  |  |  | 144,873 |  |  |  | — |  |  |  | 170,362 |  |  |  | 315,235 |
Trade and other payables |  |  |  |  |  |  | — |  |  |  | 6,480,412 |  |  |  | — |  |  |  | 6,480,412 |
|  |  |  |  |  |  | 144,873 |  |  |  | 65,530,188 |  |  |  | 170,362 |  |  |  | 65,845,423 |
|  | ￦ |  |  |  |  | 157,926 |  |  |  | 82,461,514 |  |  |  | 207,193 |  |  |  | 82,826,633 |
Classification of comprehensive income (loss) from financial instruments |
Classification of comprehensive income (loss) from financial instruments for the years ended December 31, 2018, 2019 and 2020 are as follows:
|  |  |  |  |  |  | 2018 |  |  | 2019 |  |  | 2020 |
|  |  |  |  |  |  | In millions of won |
Cash and cash equivalents |  | Interest income |  | ￦ |  |  |  |  | 40,704 |  |  |  | 42,861 |  |  |  | 9,419 |
Financial assets at fair value through profit or loss |  | Interest income |  |  |  |  |  |  | 21,713 |  |  |  | 29,411 |  |  |  | 19,114 |
|  | Gain on valuation of derivatives |  |  |  |  |  |  | 34,117 |  |  |  | 151,604 |  |  |  | (52,447 | )
|  | Gain on transaction of derivatives |  |  |  |  |  |  | 39,114 |  |  |  | 63,329 |  |  |  | 36,563 |
|  | Gain on valuation of financial assets |  |  |  |  |  |  | 1,879 |  |  |  | 1,062 |  |  |  | 5,508 |
|  | Gain on disposal of financial assets |  |  |  |  |  |  | 1,837 |  |  |  | 1,760 |  |  |  | 11,344 |
Financial assets at fair value through other comprehensive income |  | Dividends income |  |  |  |  |  |  | 12,777 |  |  |  | 13,838 |  |  |  | 7,316 |
Financial assets at amortized cost |  | Interest income |  |  |  |  |  |  | 89 |  |  |  | 539 |  |  |  | 612 |
Loans |  | Interest income |  |  |  |  |  |  | 21,925 |  |  |  | 63,448 |  |  |  | 26,232 |
Trade and other receivables |  | Interest income |  |  |  |  |  |  | 90,390 |  |  |  | 69,941 |  |  |  | 151,035 |
Short-term financial instruments |  | Interest income |  |  |  |  |  |  | 41,025 |  |  |  | 49,070 |  |  |  | 25,540 |
Long-term financial instruments |  | Interest income |  |  |  |  |  |  | 7,920 |  |  |  | 12,794 |  |  |  | 10,406 |
Other financial assets |  | Interest income |  |  |  |  |  |  | 1 |  |  |  | 54 |  |  |  | 228 |
Derivative assets (applying hedge accounting) |  | Gain (loss) on valuation of derivatives (profit or loss) |  |  |  |  |  |  | 69,799 |  |  |  | 123,730 |  |  |  | (77,733 | )
|  | Gain on valuation of derivatives (equity, before tax) |  |  |  |  |  |  | 8,600 |  |  |  | 38,305 |  |  |  | 9,925 |
|  | Gain on transaction of derivatives |  |  |  |  |  |  | 34,152 |  |  |  | 65,651 |  |  |  | 36,053 |
Financial liabilities at fair value through profit or loss |  | Gain (loss) on valuation of derivatives |  |  |  |  |  |  | (4,650 | ) |  |  | 27,686 |  |  |  | (104,607 | )
|  | Gain on transaction of derivatives |  |  |  |  |  |  | 36,046 |  |  |  | (493 | ) |  |  | (49,788 | )
Financial liabilities carried at amortized cost |  | Interest expense of borrowings and debt securities |  |  |  |  |  |  | 1,320,516 |  |  |  | 1,394,328 |  |  |  | 1,365,801 |
|  | Gain (loss) on repayment of financial liabilities |  |  |  |  |  |  | — |  |  |  | — |  |  |  | (35 | )
|  | Interest expense of trade and other payables |  |  |  |  |  |  | 42,830 |  |  |  | 94,019 |  |  |  | 88,757 |
|  | Interest expense of others |  |  |  |  |  |  | 505,112 |  |  |  | 558,464 |  |  |  | 540,867 |
|  | Gain (loss) on foreign currency transactions and translations |  |  |  |  |  |  | (356,159 | ) |  |  | (406,175 | ) |  |  | 739,244 |
Derivative liabilities (applying hedge accounting) |  | Gain (loss) on valuation of derivatives (profit or loss) |  |  |  |  |  |  | 53,937 |  |  |  | 14,330 |  |  |  | (220,928 | )
|  | Gain (loss) on valuation of derivatives (equity, before tax) |  |  |  |  |  |  | (15,029 | ) |  |  | (2,578 | ) |  |  | 101,295 |
|  | Gain (loss) on transaction of derivatives |  |  |  |  |  |  | 37,985 |  |  |  | (42,072 | ) |  |  | 42,565 |

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