Classification of Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2021

Disclosure of detailed information about financial instruments [abstract]

(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