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Construction Services Contracts (Tables)
 12 Months Ended
Dec. 31, 2020
Construction Services Contracts [Abstract]  
Changes in total contract amount in which revenue is not yet recognized

Changes in total contract amount in which revenue is not yet recognized for the years ended December 31, 2018, 2019 and 2020 are as follows:

 

            2018  
            Beginning
balance		      Increase
(decrease)(*)		      Recognized as
revenue		      Ending
balance		  
            In millions of won  

Nuclear power plant construction in UAE and others

    ￦        4,176,595        1,186,584        (1,742,391 )       3,620,788  

 

  (*)

For the year ended December 31, 2018, the increased balance of contracts from new orders and foreign exchange impact is ￦1,207,097 million and the decreased balance of contracts due to changes in scope of construction work is ￦20,513 million.

 

           2019  
           Beginning
balance		      Increase
(decrease)(*)		      Recognized as
revenue		      Ending
balance		  
           In millions of won  

Nuclear power plant construction in UAE and others

    ￦       3,620,788        379,269        (1,264,916 )       2,735,141  

 

  (*)

For the year ended December 31, 2019, the increased balance of contracts from new orders and foreign exchange impact is ￦390,224 million and the decreased balance of contracts due to changes in scope of construction work is ￦10,955 million.

 

           2020  
           Beginning
balance		      Increase
(decrease)(*)		      Recognized as
revenue		      Ending
balance		  
           In millions of won  

Nuclear power plant construction in UAE and others

    ￦       2,735,141        1,229,759        (812,175 )       3,152,725  

 

  (*)

For the year ended December 31, 2020, the increased balance of contracts from new orders and foreign exchange impact is ￦1,512,460 million and the decreased balance of contracts due to changes in scope of construction work is ￦282,701 million.

 
Accumulated earned revenue, expense and others

Accumulated earned revenue, expense and others related to the Company’s construction contracts in progress as of December 31, 2019 and 2020 are as follows:

 

           2019  
           Accumulated
earned revenue		      Accumulated
expense		      Accumulated
profit		      Unearned
advance receipts		  
           In millions of won  

Nuclear power plant construction in UAE and others

    ￦       20,971,487        19,566,647        1,404,840        —    

 

           2020  
           Accumulated
earned revenue		      Accumulated
expense		      Accumulated
profit		      Unearned
advance receipts		  
           In millions of won  

Nuclear power plant construction in UAE and others

    ￦       21,460,431        20,242,735        1,217,696        97,348  

 
Gross amount of assets and liabilities for contract

Gross amount due from customers recognized as contract assets and due to customers recognized as contract liabilities for contract work as of December 31, 2019 and 2020 are as follows:

 

           2019      2020  
           Contract
assets(*1)		      Contract
liabilities(*2)		      Contract
assets(*1)		      Contract
liabilities(*2)		  
           In millions of won  

Nuclear power plant construction in UAE and others

    ￦       53,827        73,420        79,662        88,126  

 

  (*1)

Included in trade and other receivables, net, in the consolidated statements of financial position. The balance of trade receivables from construction contracts are ￦46,489 million and ￦39,063 million, as of December 31, 2019 and 2020, respectively.

 

  (*2)

Included in non-financial liabilities in the consolidated statements of financial position.