Non-Cash Transactions (Tables)

12 Months Ended

Dec. 31, 2020

Significant non-cash transactions for the years ended December 31, 2018, 2019, and 2020 are as follows:


Transactions		2018		2019		2020
		In millions of won
Transfer from construction-in-progress to other assets	￦		8,656,252		14,052,094		10,189,527
Recognition of asset retirement cost and related provision for decommissioning costs			310,272		2,425,668		895,507
Transfer from provision for disposal of spent nuclear fuel to accrued expenses			482,699		376,103		395,921
Transfer from long-term borrowings and debt securities to current portion of long-term borrowings and debt securities			7,100,846		7,759,284		9,237,883
Transfer from inventory to stored nuclear fuel			—		1,129,374		1,055,974
Transfer of right-of-use assets due to change in accounting policy and others			—		5,364,647		291,334

Changes in liabilities incurred from financing activities for the years ended December 31, 2019, and 2020 are as follows:


		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		5,768,637			218,800		4,943,584		694,080		2,900		72,946,673


		2020
							Non-cash changes
		Beginning balance		Cash flows			Increase		Effect of exchange rate fluctuations and others			Ending balance
		In millions of won
Borrowings and debt securities	￦		67,876,541		2,538,787			—		(690,747	)		69,724,581
Lease liabilities			5,070,133		(613,977	)		275,686		(110,746	)		4,621,096

	￦		72,946,674		1,924,810			275,686		(801,493	)		74,345,677