XML 91 R79.htm IDEA: XBRL DOCUMENT v3.22.1

Intangible Assets other than Goodwill (Tables)

12 Months Ended

Dec. 31, 2021

Disclosure of detailed information about intangible assets [abstract]

Summary of Intangible Asset Explanatory

(1) Intangible assets as of December 31, 2020 and 2021 are as follows:

						2020
						Acquisition cost				Government grants				Accumulated amortization				Accumulated impairment losses				Book value
						In millions of won
Software		￦					775,667				(136	)			(623,504	)			—				152,027
Licenses and franchises							547				—				(547	)			—				—
Copyrights, patents rights and other industrial rights							101,866				—				(49,772	)			(9,178	)			42,916
Mining rights							604,703				—				(34,062	)			(528,251	)			42,390
Development expenditures							958,035				(5,043	)			(862,850	)			(19	)			90,123
Intangible assets under development							79,862				(7,203	)			—				(12,844	)			59,815
Usage rights of donated assets and other							592,930				—				(408,455	)			—				184,475
Leasehold rights							27,843				—				(21,503	)			—				6,340
Greenhouse gas emissions rights							61,373				—				—				—				61,373
Others							566,200				(75	)			(137,843	)			(12,011	)			416,271
		￦					3,769,026				(12,457	)			(2,138,536	)			(562,303	)			1,055,730

						2021
						Acquisition cost				Government grants				Accumulated amortization				Accumulated impairment losses				Book value
						In millions of won
Software		￦					867,185				(91	)			(704,589	)			—				162,505
Copyrights, patents rights and other industrial rights							103,428				—				(59,063	)			(9,178	)			35,187
Mining rights							623,122				—				(39,803	)			(541,417	)			41,902
Development expenditures							978,768				(3,820	)			(905,805	)			(19	)			69,124
Intangible assets under development							94,275				(7,326	)			—				(12,845	)			74,104
Usage rights of donated assets and others							592,870				—				(423,087	)			—				169,783
Leasehold rights							28,185				—				(22,337	)			—				5,848
Greenhouse gas emissions rights							78,137				—				—				—				78,137
Others							574,957				(71	)			(155,404	)			(11,995	)			407,487
		￦					3,940,927				(11,308	)			(2,310,088	)			(575,454	)			1,044,077

Summary of Changes in Intangible Assets

(2) Changes in intangible assets for the years ended December 31, 2020 and 2021 are as follows:

						2020
						Beginning balance				Acquisition				Disposal				Amortization				Impairment				Others				Ending balance
						In millions of won
Software		￦					164,995				14,101				—				(77,501	)			—				50,568				152,163
(Government grants)							(235	)			—				—				99				—				—				(136	)
Copyrights, patents rights and other industrial rights							53,261				369				(390	)			(8,352	)			—				(1,972	)			42,916
Mining rights							43,723				1,664				—				(4,380	)			—				1,383				42,390
Development expenditures							93,843				10,273				—				(32,034	)			—				23,084				95,166
(Government grants)							(1,492	)			—				—				1,453				—				(5,004	)			(5,043	)
Intangible assets under development							60,490				53,638				—				—				(23	)			(47,087	)			67,018
(Government grants)							(11,029	)			—				—				—				—				3,826				(7,203	)
Usage rights of donated assets and other							193,161				—				—				(18,448	)			—				9,762				184,475
Leasehold rights							5,318				—				—				(831	)			—				1,853				6,340
Greenhouse gas emissions rights							41,656				37,109				(9,271	)			—				—				(8,121	)			61,373
Others							426,364				3,217				(46	)			(30,476	)			(3,576	)			20,863				416,346
(Government grants)							(79	)			—				—				4				—				—				(75	)
		￦					1,069,976				120,371				(9,707	)			(170,466	)			(3,599	)			49,155				1,055,730

						2021
						Beginning balance				Acquisition				Disposal				Amortization				Impairment				Others				Ending balance
						In millions of won
Software		￦					152,163				18,834				(1	)			(77,881	)			—				69,481				162,596
(Government grants)							(136	)			—				—				64				—				(19	)			(91	)
Copyrights, patents rights and other industrial rights							42,916				166				(131	)			(7,771	)			—				7				35,187
Mining rights							42,390				1,022				—				(3,526	)			—				2,016				41,902
Development expenditures							95,166				309				—				(37,033	)			—				14,502				72,944
(Government grants)							(5,043	)			—				—				1,439				—				(216	)			(3,820	)
Intangible assets under development							67,018				51,988				—				—				—				(37,576	)			81,430
(Government grants)							(7,203	)			—				—				—				—				(123	)			(7,326	)
Usage rights of donated assets and others							184,475				—				—				(13,594	)			—				(1,098	)			169,783
Leasehold rights							6,340				—				—				(834	)			—				342				5,848
Greenhouse gas emissions rights							61,373				78,091				—				(31	)			—				(61,296	)			78,137
Others							416,346				2,229				—				(26,998	)			14				15,967				407,558
(Government grants)							(75	)			—				—				4				—				—				(71	)
		￦					1,055,730				152,639				(132	)			(166,161	)			14				1,987				1,044,077

Summary of Significant Specific Intangible Assets

(3) Significant specific intangible assets as of December 31, 2020 and 2021 are as follows:

2020
Type		Description		Currency		Amount				Remaining useful lives
		In millions of won and thousands of Australian dollars
Software		ERP system and others		KRW			81			2 months ~ 4 months
Copyrights, patents rights and other industrial rights		Smart technology verification and standard design project conducting right		KRW			4,936			1 year and 9 months
		Contributions to ARP NRC DC		KRW			29,219			7 years
Mining rights		Mining rights of Bylong mine		AUD			—			—  (*)
Development expenditures		Electricity sales information system		KRW			8,229			1 year and 2 months
Usage rights of donated assets and others		Sejong Haengbogdosi sharing charge		KRW			26,847			5 years and 11 months
		Dangjin power plant load facility usage right		KRW			1,574			3 months
		Right of use electricity and gas supply facility (Community district of Songdo)		KRW			10,016			9 years and 6 months
Others		Occupancy and use of public waters		KRW			87,035			16 years and 1 month
		Greenhouse gas emissions rights		KRW			61,373			—
		Business rights		KRW			166,207			28 years and 11 months

(*) The carrying amount of mining rights is nil, because KEPCO Australia Pty., Ltd. and KEPCO Bylong Australia Pty., Ltd. had recognized impairment losses in full.

2021
Type		Description		Currency		Amount				Remaining useful lives
		In millions of won and thousands of Australian dollars
Software		DAS MS-SQL CORE license		KRW			3,817			2 years and 8 months
Copyrights, patents rights and other industrial rights		Smart technology verification and standard design project conducting right		KRW			1,851			9 months
		Contributions to ARP NRC DC		KRW			25,045			6 years
Mining rights		Mining rights of Bylong mine		AUD			—			—(*)
Usage rights of donated assets and others		Sejong Haengbogdosi sharing charge		KRW			22,310			4 years and 11 months
		Right of use electricity and gas supply facility (Community district of Songdo)		KRW			8,962			8 years and 6 months
Others		Occupancy and use of public waters		KRW			81,623			15 years and 1 month
		Greenhouse gas emissions rights		KRW			78,137			—
		Business rights		KRW			160,459			27 years and 11 months

(*) The carrying amount of mining rights is nil, because KEPCO Australia Pty., Ltd. and KEPCO Bylong Australia Pty., Ltd. had recognized impairment losses in full.

Summary of Recognized Research and Development Expenses

For the years ended December 31, 2019, 2020 and 2021, the Company recognized research and development expenses of ￦735,715 million, ￦700,642 million and ￦689,397 million, respectively.

X

- Definition

The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 38
-IssueDate 2021-01-01
-Paragraph 118
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2021-en-r&anchor=para_118&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_DisclosureOfIntangibleAssetsAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 38
-IssueDate 2021-01-01
-Paragraph 122
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2021-en-r&anchor=para_122_b&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DisclosureOfIntangibleAssetsMaterialToEntityExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of research and development expense. [Refer: Research and development expense]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 10
-Subparagraph e
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Disclosure of intangible asset explanatory.

+ References

No definition available.

+ Details

Name:	kep_DisclosureOfIntangibleAssetExplanatory
Namespace Prefix:	kep_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration