XML 284 R272.htm IDEA: XBRL DOCUMENT
v3.22.1

Business Combination - Disclosure of Detailed Information About Business Combination (Details) - KRW (₩) ₩ in Millions | 12 Months Ended |
--- | --- | ---
Dec. 31, 2021 | Dec. 31, 2019
Disclosure of detailed information about business combination [line items] |  |  |
Company |  | Eumseong Natural Gas Power Co., Ltd. |
Key operation activities |  | Power generation |
Date of merger |  | Dec. 23, 2019 |
Percentage of voting equity interests acquired |  | 100.00% |
Description of how acquirer obtained control of acquiree |  | Eumseong Natural Gas Power Co., Ltd. was established in August 2019 by spin-off from Dangjin Eco Power Co., Ltd., and obtained the license for LNG combined power generation under the 8th Basic Plan for Long-Term Electricity Supply and Demand. Korea East-West Power Co., Ltd., a subsidiary of the Company, acquired 100% of its interest in Eumseong Natural Gas Power Co., Ltd. for stable power supply and profit generation through diversification of power sources, and merged with Eumseong Natural Gas Power Co., Ltd. on December 23, 2019. |
Description of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair value |  | Goodwill arose from the business combination due to the transfer price including the premium to obtain control paid in order to acquire Eumseong Natural Gas Power Co., Ltd. It also includes expectation of synergy effect and future growth in profits derived from business combination with LNG combined power generation project. These business rights can be separated from goodwill which satisfies the recognition requirements and thus the business rights have been recognized as a separate intangible asset. On the contrary, the expected benefits such as direct fuel acquisition and reduce costs for O&M did not satisfy the recognition requirements for identifiable intangible assets and thus were not recognized separately from the goodwill. |
Description of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognised |  | There is no sale or net profit included in the statement of comprehensive income (loss) for the year ended December 31, 2019, in relation to additional business launched by Eumseong Natural Gas Power Co., Ltd. |
Acquisition-date fair value of total consideration transferred [abstract] |  |  |
Cash and cash equivalents | [1] | ₩ 166,700 |
Fair value of the shares owned before the acquisition |  | 59,058 |
Fair value of transfer price |  | 225,758 |
Outstanding payments received |  |  | ₩ 10,000
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract] |  |  |
Cash and cash equivalents |  | 2,389 |
Trade and other receivables |  | 55 |
Property, plant and equipment |  | 54 |
Intangible assets |  | 172,434 |
Other assets |  | 60 |
Borrowings |  | (2,900) |
Deferred tax liabilities |  | (41,729) |
Less : Fair value of the identifiable net assets |  | (130,363) |
Goodwill recognised as of acquisition date |  | ₩ 95,395 |
[1] | The outstanding payment of ￦10,000 million as of December 31, 2019, has been received during the current year.

X
- Definition The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Paragraph B64 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_f&doctype=Appendix&subtype=B -URIDate 2021-03-24 + Details
Name: | ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- References No definition available. + Details
Name: | ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount recognised as of the acquisition date for borrowings assumed in a business combination. [Refer: Borrowings; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2021-03-24 + Details
Name: | ifrs-full_BorrowingsRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2021-03-24 + Details
Name: | ifrs-full_CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Paragraph B64 -Subparagraph f -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_f_i&doctype=Appendix&subtype=B -URIDate 2021-03-24 + Details
Name: | ifrs-full_CashTransferred
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The date on which the acquirer obtains control of the acquiree in a business combination. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Paragraph B64 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_b&doctype=Appendix&subtype=B -URIDate 2021-03-24 + Details
Name: | ifrs-full_DateOfAcquisition2013
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:dateItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2021-03-24 + Details
Name: | ifrs-full_DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Paragraph B64 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_a&doctype=Appendix&subtype=B -URIDate 2021-03-24 + Details
Name: | ifrs-full_DescriptionOfAcquiree
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The description of how the acquirer obtained the power to govern the financial and operating policies of the acquiree so as to obtain benefits from its activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Paragraph B64 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_d&doctype=Appendix&subtype=B -URIDate 2021-03-24 + Details
Name: | ifrs-full_DescriptionOfHowAcquirerObtainedControlOfAcquiree
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The description of the line item of the statement of comprehensive income in which the gain or loss is recognised as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Paragraph B64 -Subparagraph p -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_p_ii&doctype=Appendix&subtype=B -URIDate 2021-03-24 + Details
Name: | ifrs-full_DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The description of the valuation techniques and significant inputs used to measure non-controlling interest in an acquiree measured at fair value for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: At fair value [member]; Business combinations [member]; Valuation techniques [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Paragraph B64 -Subparagraph o -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_o_ii&doctype=Appendix&subtype=B -URIDate 2021-03-24 + Details
Name: | ifrs-full_DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfBusinessCombinationsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The fair value, at the acquisition date, of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Paragraph B64 -Subparagraph f -Clause iv -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_f_iv&doctype=Appendix&subtype=B -URIDate 2021-03-24 + Details
Name: | ifrs-full_EquityInterestsOfAcquirer
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount recognised as of the business combination's acquisition date for goodwill. [Refer: Goodwill; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Paragraph B64 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64&doctype=Appendix&subtype=B -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Paragraph IE72 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2021-03-24 + Details
Name: | ifrs-full_GoodwillRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Paragraph IE72 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2021-03-24 + Details
Name: | ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Paragraph IE72 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2021-03-24 + Details
Name: | ifrs-full_IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The name of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Paragraph B64 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_a&doctype=Appendix&subtype=B -URIDate 2021-03-24 + Details
Name: | ifrs-full_NameOfAcquiree
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Paragraph B64 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_c&doctype=Appendix&subtype=B -URIDate 2021-03-24 + Details
Name: | ifrs-full_PercentageOfVotingEquityInterestsAcquired
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Paragraph IE72 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2021-03-24 + Details
Name: | ifrs-full_PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Business combination outstanding payments received. + References No definition available. + Details
Name: | kep_BusinessCombinationOutstandingPaymentsReceived
Namespace Prefix: | kep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Other assets recognised as of acquisition date. + References No definition available. + Details
Name: | kep_OtherAssetsRecognisedAsOfAcquisitionDate
Namespace Prefix: | kep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Trade and other receivables recognised as of acquisition date. + References No definition available. + Details
Name: | kep_TradeAndOtherReceivablesRecognisedAsOfAcquisitionDate
Namespace Prefix: | kep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant