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Classification of Financial Instruments

12 Months Ended

Dec. 31, 2020

Classification of Financial Instruments [Abstract]

5.	Classification of Financial Instruments

(1)

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

(2)

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

(3)

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