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Classification of Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2021
Disclosure of detailed information about financial instruments [abstract] |
Classification of financial assets |
(1) | Classification of financial assets as of December 31, 2020 and 2021 are as follows:
|  |  |  |  | 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 |
|  |  |  |  | 2021 |
|  |  |  |  | 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 |  | ￦ |  |  |  |  | — |  |  |  | — |  |  |  | 2,635,238 |  |  |  | — |  |  |  | 2,635,238 |
Current financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current financial assets at fair value through profit or loss |  |  |  |  |  |  | 360,833 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 360,833 |
Current financial assets at amortized costs |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 15,422 |  |  |  | — |  |  |  | 15,422 |
Current derivative assets |  |  |  |  |  |  | 93,374 |  |  |  | — |  |  |  | — |  |  |  | 33,564 |  |  |  | 126,938 |
Other financial assets |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 1,365,603 |  |  |  | — |  |  |  | 1,365,603 |
Trade and other receivables |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 8,122,415 |  |  |  | — |  |  |  | 8,122,415 |
|  |  |  |  |  |  | 454,207 |  |  |  | — |  |  |  | 12,138,678 |  |  |  | 33,564 |  |  |  | 12,626,449 |
Non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-current financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-current financial assets at fair value through profit or loss |  |  |  |  |  |  | 672,031 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 672,031 |
Non-current financial assets at fair value through other comprehensive income |  |  |  |  |  |  | — |  |  |  | 435,107 |  |  |  | — |  |  |  | — |  |  |  | 435,107 |
Non-current financial assets at amortized costs |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 9,851 |  |  |  | — |  |  |  | 9,851 |
Non-current derivative assets |  |  |  |  |  |  | 349,653 |  |  |  | — |  |  |  | — |  |  |  | 171,192 |  |  |  | 520,845 |
Other financial assets |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 1,271,976 |  |  |  | — |  |  |  | 1,271,976 |
Trade and other receivables |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 1,906,861 |  |  |  | — |  |  |  | 1,906,861 |
|  |  |  |  |  |  | 1,021,684 |  |  |  | 435,107 |  |  |  | 3,188,688 |  |  |  | 171,192 |  |  |  | 4,816,671 |
|  | ￦ |  |  |  |  | 1,475,891 |  |  |  | 435,107 |  |  |  | 15,327,366 |  |  |  | 204,756 |  |  |  | 17,443,120 |
Classification of financial liabilities |
(2) | Classification of financial liabilities as of December 31, 2020 and 2021 are as follows:
|  |  |  |  | 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 |
|  |  |  |  | 2021 |
|  |  |  |  | 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 |  | ￦ |  |  |  |  | — |  |  |  | 4,382,218 |  |  |  | — |  |  |  | 4,382,218 |
Debt securities |  |  |  |  |  |  | — |  |  |  | 9,647,616 |  |  |  | — |  |  |  | 9,647,616 |
Derivative liabilities |  |  |  |  |  |  | 6,838 |  |  |  | — |  |  |  | 453 |  |  |  | 7,291 |
Trade and other payables |  |  |  |  |  |  | — |  |  |  | 8,153,426 |  |  |  | — |  |  |  | 8,153,426 |
|  |  |  |  |  |  | 6,838 |  |  |  | 22,183,260 |  |  |  | 453 |  |  |  | 22,190,551 |
Non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings |  |  |  |  |  |  | — |  |  |  | 2,265,624 |  |  |  | — |  |  |  | 2,265,624 |
Debt securities |  |  |  |  |  |  | — |  |  |  | 64,234,055 |  |  |  | — |  |  |  | 64,234,055 |
Derivative liabilities |  |  |  |  |  |  | 49,418 |  |  |  | — |  |  |  | 21,322 |  |  |  | 70,740 |
Trade and other payables |  |  |  |  |  |  | — |  |  |  | 5,996,498 |  |  |  | — |  |  |  | 5,996,498 |
|  |  |  |  |  |  | 49,418 |  |  |  | 72,496,177 |  |  |  | 21,322 |  |  |  | 72,566,917 |
|  | ￦ |  |  |  |  | 56,256 |  |  |  | 94,679,437 |  |  |  | 21,775 |  |  |  | 94,757,468 |
Classification of comprehensive income (loss) from financial instruments | KOREA ELECTRIC POWER CORPORATION AND SUBSIDIARIES Notes to the Consolidated Financial Statements, Continued December 31, 2020 and 2021
5. | Classification of Financial Instruments, Continued
(3) | Classification of comprehensive income (loss) from financial instruments for the years ended December 31, 2019, 2020 and 2021 are as follows:
|  |  |  |  |  |  | 2019 |  |  | 2020 |  |  | 2021 |
|  |  |  |  |  |  | In millions of won |
Cash and cash equivalents |  | Interest income |  | ￦ |  |  |  |  | 42,861 |  |  |  | 9,419 |  |  |  | 12,692 |
|  | Gain (loss) on foreign currency transactions and translations |  |  |  |  |  |  | (3,332 | ) |  |  | (15,911 | ) |  |  | 34,923 |
Financial assets at fair value through profit or loss |  | Interest income |  |  |  |  |  |  | 29,411 |  |  |  | 19,114 |  |  |  | 18,415 |
|  | Dividends income |  |  |  |  |  |  | 6,984 |  |  |  | 4,734 |  |  |  | 2,949 |
|  | Gain (loss) on valuation of derivatives |  |  |  |  |  |  | 151,604 |  |  |  | (52,447 | ) |  |  | 450,896 |
|  | Gain (loss) on transaction of derivatives |  |  |  |  |  |  | 63,329 |  |  |  | 36,563 |  |  |  | 54,352 |
|  | Gain (loss) on valuation of financial assets |  |  |  |  |  |  | 1,062 |  |  |  | 5,508 |  |  |  | 8,858 |
|  | Gain (loss) on disposal of financial assets |  |  |  |  |  |  | 1,760 |  |  |  | 11,344 |  |  |  | 4,221 |
Financial assets at fair value through other comprehensive income |  | Dividends income |  |  |  |  |  |  | 6,854 |  |  |  | 2,582 |  |  |  | 7,573 |
Financial assets at amortized cost |  | Interest income |  |  |  |  |  |  | 539 |  |  |  | 612 |  |  |  | 797 |
|  | Gain (loss) on foreign currency transactions and translations |  |  |  |  |  |  | (690 | ) |  |  | (1,733 | ) |  |  | (3,647 | )
Loans |  | Interest income |  |  |  |  |  |  | 63,448 |  |  |  | 26,232 |  |  |  | 25,196 |
|  | Gain (loss) on foreign currency transactions and translations |  |  |  |  |  |  | (631 | ) |  |  | (527 | ) |  |  | 729 |
Trade and other receivables |  | Interest income |  |  |  |  |  |  | 69,941 |  |  |  | 151,035 |  |  |  | 144,543 |
|  | Gain (loss) on disposal of financial assets |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 2,452 |
|  | Gain (loss) on foreign currency transactions and translations |  |  |  |  |  |  | (31,500 | ) |  |  | 23,458 |  |  |  | 14,207 |
Short-term financial instruments |  | Interest income |  |  |  |  |  |  | 49,070 |  |  |  | 25,540 |  |  |  | 7,531 |
|  | Gain (loss) on foreign currency transactions and translations |  |  |  |  |  |  | 39,845 |  |  |  | (38,088 | ) |  |  | 32,218 |
Long-term financial instruments |  | Interest income |  |  |  |  |  |  | 12,794 |  |  |  | 10,406 |  |  |  | 12,470 |
|  | Gain (loss) on foreign currency transactions and translations |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 27 |
Other financial assets |  | Interest income |  |  |  |  |  |  | 54 |  |  |  | 228 |  |  |  | 230 |
Derivatives (applying hedge accounting) |  | Gain (loss) on valuation of derivatives (profit or loss) |  |  |  |  |  |  | 123,730 |  |  |  | (77,733 | ) |  |  | 211,180 |
|  | Gain (loss) on valuation of derivatives (equity, before tax) |  |  |  |  |  |  | 38,305 |  |  |  | 9,925 |  |  |  | (11,734 | )
|  | Gain (loss) on transaction of derivatives |  |  |  |  |  |  | 65,651 |  |  |  | 36,053 |  |  |  | 31,351 |
Financial liabilities at fair value through profit or loss |  | Gain (loss) on valuation of derivatives |  |  |  |  |  |  | 27,686 |  |  |  | (104,607 | ) |  |  | 2,751 |
|  | Gain (loss) on transaction of derivatives |  |  |  |  |  |  | (493 | ) |  |  | (49,788 | ) |  |  | (15,358 | )
Financial liabilities carried at amortized cost |  | Interest expense of borrowings and debt securities |  |  |  |  |  |  | 1,394,328 |  |  |  | 1,365,801 |  |  |  | 1,316,269 |
|  | Gain (loss) on repayment of financial liabilities |  |  |  |  |  |  | — |  |  |  | (35 | ) |  |  | (10 | )
|  | Interest expense of trade and other payables |  |  |  |  |  |  | 94,019 |  |  |  | 88,757 |  |  |  | 213,765 |
|  | Interest expense of others |  |  |  |  |  |  | 558,464 |  |  |  | 540,867 |  |  |  | 384,423 |
|  | Other finance income |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 1,284 |
|  | Other finance expenses |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 2,504 |
|  | Gain (loss) on foreign currency transactions and translations |  |  |  |  |  |  | (409,867 | ) |  |  | 772,045 |  |  |  | (1,162,835 | )
Derivatives (applying hedge accounting) |  | Gain (loss) on valuation of derivatives (profit or loss) |  |  |  |  |  |  | 14,330 |  |  |  | (220,928 | ) |  |  | 158,167 |
|  | Gain (loss) on valuation of derivatives (equity, before tax) |  |  |  |  |  |  | (2,578 | ) |  |  | 101,295 |  |  |  | (28,726 | )
|  | Gain (loss) on transaction of derivatives |  |  |  |  |  |  | (42,072 | ) |  |  | 42,565 |  |  |  | 13,737 |

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