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Classification of Financial Instruments | 12 Months Ended
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Dec. 31, 2022
Disclosure of detailed information about financial instruments [abstract] |
Classification of Financial Instruments |
5. | Classification of Financial Instruments
(1) | Classification of financial assets as of December 31, 2021 and 2022 are as follows:
|  |  |  |  | 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 |
|  |  |  |  | 2022 |
|  |  |  |  | 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 |  | ￦ |  |  |  |  | — |  |  |  | — |  |  |  | 3,234,780 |  |  |  | — |  |  |  | 3,234,780 |
Current financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current financial assets at fair value through profit or loss |  |  |  |  |  |  | 3,181,791 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3,181,791 |
Current financial assets at amortized costs |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 16,762 |  |  |  | — |  |  |  | 16,762 |
Current derivative assets |  |  |  |  |  |  | 154,730 |  |  |  | — |  |  |  | — |  |  |  | 134,873 |  |  |  | 289,603 |
Other financial assets |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 798,819 |  |  |  | — |  |  |  | 798,819 |
Trade and other receivables |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 10,461,822 |  |  |  | — |  |  |  | 10,461,822 |
|  |  |  |  |  |  | 3,336,521 |  |  |  | — |  |  |  | 14,512,183 |  |  |  | 134,873 |  |  |  | 17,983,577 |
Non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-current financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-current financial assets at fair value through profit or loss |  |  |  |  |  |  | 527,717 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 527,717 |
Non-current financial assets at fair value through other comprehensive income |  |  |  |  |  |  | — |  |  |  | 502,829 |  |  |  | — |  |  |  | — |  |  |  | 502,829 |
Non-current financial assets at amortized costs |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 10,236 |  |  |  | — |  |  |  | 10,236 |
Non-current derivative assets |  |  |  |  |  |  | 538,342 |  |  |  | — |  |  |  | — |  |  |  | 190,079 |  |  |  | 728,421 |
Other financial assets |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 1,567,632 |  |  |  | — |  |  |  | 1,567,632 |
Trade and other receivables |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 2,153,080 |  |  |  | — |  |  |  | 2,153,080 |
|  |  |  |  |  |  | 1,066,059 |  |  |  | 502,829 |  |  |  | 3,730,948 |  |  |  | 190,079 |  |  |  | 5,489,915 |
|  | ￦ |  |  |  |  | 4,402,580 |  |  |  | 502,829 |  |  |  | 18,243,131 |  |  |  | 324,952 |  |  |  | 23,473,492 |
(2) | Classification of financial liabilities as of December 31, 2021 and 2022 are as follows:
|  |  |  |  | 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 |
|  |  |  |  | 2022 |
|  |  |  |  | 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 |  | ￦ |  |  |  |  | — |  |  |  | 12,457,853 |  |  |  | — |  |  |  | 12,457,853 |
Debt securities |  |  |  |  |  |  | — |  |  |  | 10,201,149 |  |  |  | — |  |  |  | 10,201,149 |
Derivative liabilities |  |  |  |  |  |  | 44,994 |  |  |  | — |  |  |  | — |  |  |  | 44,994 |
Trade and other payables |  |  |  |  |  |  | — |  |  |  | 11,983,549 |  |  |  | — |  |  |  | 11,983,549 |
|  |  |  |  |  |  | 44,994 |  |  |  | 34,642,551 |  |  |  | — |  |  |  | 34,687,545 |
Non— current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings |  |  |  |  |  |  | — |  |  |  | 2,962,323 |  |  |  | — |  |  |  | 2,962,323 |
Debt securities |  |  |  |  |  |  | — |  |  |  | 94,984,040 |  |  |  | — |  |  |  | 94,984,040 |
Derivative liabilities |  |  |  |  |  |  | 362,252 |  |  |  | — |  |  |  | 25,505 |  |  |  | 387,757 |
Trade and other payables |  |  |  |  |  |  | — |  |  |  | 5,638,914 |  |  |  | — |  |  |  | 5,638,914 |
|  |  |  |  |  |  | 362,252 |  |  |  | 103,585,277 |  |  |  | 25,505 |  |  |  | 103,973,034 |
|  | ￦ |  |  |  |  | 407,246 |  |  |  | 138,227,828 |  |  |  | 25,505 |  |  |  | 138,660,579 |
(3) | Classification of comprehensive income (loss) from financial instruments for the years ended December 31, 2020, 2021 and 2022 are as follows:
|  |  |  |  |  |  | 2020 |  |  | 2021 |  |  | 2022 |
|  |  |  |  |  |  | In millions of won |
Cash and cash equivalents |  | Interest income |  | ￦ |  |  |  |  | 9,419 |  |  |  | 12,692 |  |  |  | 51,872 |
|  | Gain (loss) on foreign currency transactions and translations |  |  |  |  |  |  | (15,911 | ) |  |  | 34,923 |  |  |  | 22,158 |
Financial assets at fair value through profit or loss |  | Interest income |  |  |  |  |  |  | 19,114 |  |  |  | 18,415 |  |  |  | 58,540 |
|  | Dividends income |  |  |  |  |  |  | 4,734 |  |  |  | 2,949 |  |  |  | 1,994 |
|  | Gain (loss) on valuation of derivatives |  |  |  |  |  |  | (52,447 | ) |  |  | 450,896 |  |  |  | 336,049 |
|  | Gain (loss) on transaction of derivatives |  |  |  |  |  |  | 36,563 |  |  |  | 54,352 |  |  |  | 205,298 |
|  | Gain (loss) on valuation of financial assets |  |  |  |  |  |  | 5,508 |  |  |  | 8,858 |  |  |  | (37,230 | )
|  | Gain (loss) on disposal of financial assets |  |  |  |  |  |  | 11,344 |  |  |  | 4,221 |  |  |  | 9,358 |
Financial assets at fair value through other comprehensive income |  | Dividends income |  |  |  |  |  |  | 2,582 |  |  |  | 7,573 |  |  |  | 26,881 |
Financial assets at amortized cost |  | Interest income |  |  |  |  |  |  | 612 |  |  |  | 797 |  |  |  | 1,308 |
|  | Gain (loss) on foreign currency transactions and translations |  |  |  |  |  |  | (1,733 | ) |  |  | (3,647 | ) |  |  | 5,087 |
Loans |  | Interest income |  |  |  |  |  |  | 26,232 |  |  |  | 25,196 |  |  |  | 33,545 |
|  | Gain (loss) on foreign currency transactions and translations |  |  |  |  |  |  | (527 | ) |  |  | 729 |  |  |  | 596 |
Trade and other receivables |  | Interest income |  |  |  |  |  |  | 151,035 |  |  |  | 144,543 |  |  |  | 164,653 |
|  | Gain (loss) on disposal of financial assets |  |  |  |  |  |  | — |  |  |  | 2,452 |  |  |  | — |
|  | Gain (loss) on foreign currency transactions and translations |  |  |  |  |  |  | 23,458 |  |  |  | 14,207 |  |  |  | 1,019 |
Short-term financial instruments |  | Interest income |  |  |  |  |  |  | 25,540 |  |  |  | 7,531 |  |  |  | 15,827 |
|  | Gain (loss) on foreign currency transactions and translations |  |  |  |  |  |  | (38,088 | ) |  |  | 32,218 |  |  |  | 3,513 |
Long-term financial instruments |  | Interest income |  |  |  |  |  |  | 10,406 |  |  |  | 12,470 |  |  |  | 14,371 |
|  | Gain (loss) on foreign currency transactions and translations |  |  |  |  |  |  | — |  |  |  | 27 |  |  |  | 1 |
Other financial assets |  | Interest income |  |  |  |  |  |  | 228 |  |  |  | 230 |  |  |  | 637 |
Derivatives (applying hedge accounting) |  | Gain (loss) on valuation of derivatives (profit or loss) |  |  |  |  |  |  | (77,733 | ) |  |  | 211,180 |  |  |  | 149,888 |
|  | Gain (loss) on valuation of derivatives (equity, before tax) |  |  |  |  |  |  | 9,925 |  |  |  | (11,734 | ) |  |  | (93,699 | )
|  | Gain (loss) on transaction of derivatives |  |  |  |  |  |  | 36,053 |  |  |  | 31,351 |  |  |  | 54,422 |
Financial liabilities at fair value through profit or loss |  | Gain (loss) on valuation of derivatives |  |  |  |  |  |  | (104,607 | ) |  |  | 2,751 |  |  |  | (345,313 | )
|  | Gain (loss) on transaction of derivatives |  |  |  |  |  |  | (49,788 | ) |  |  | (15,358 | ) |  |  | (110,236 | )
Financial liabilities carried at amortized cost |  | Interest expense of borrowings and debt securities |  |  |  |  |  |  | 1,365,801 |  |  |  | 1,316,269 |  |  |  | 2,142,220 |
|  | Gain (loss) on repayment of financial liabilities |  |  |  |  |  |  | (35 | ) |  |  | (10 | ) |  |  | (15 | )
|  | Interest expense of trade and other payables |  |  |  |  |  |  | 88,757 |  |  |  | 213,765 |  |  |  | 204,078 |
|  | Interest expense of others |  |  |  |  |  |  | 540,867 |  |  |  | 384,423 |  |  |  | 472,248 |
|  | Other finance income |  |  |  |  |  |  | — |  |  |  | 1,284 |  |  |  | 927 |
|  | Other finance expenses |  |  |  |  |  |  | — |  |  |  | 2,504 |  |  |  | 167 |
|  | Gain (loss) on foreign currency transactions and translations |  |  |  |  |  |  | 772,045 |  |  |  | (1,162,835 | ) |  |  | (936,269 | )
Derivatives (applying hedge accounting) |  | Gain (loss) on valuation of derivatives (profit or loss) |  |  |  |  |  |  | (220,928 | ) |  |  | 158,167 |  |  |  | 83,594 |
|  | Gain (loss) on valuation of derivatives (equity, before tax) |  |  |  |  |  |  | 101,295 |  |  |  | (28,726 | ) |  |  | 28,647 |
|  | Gain (loss) on transaction of derivatives |  |  |  |  |  |  | 42,565 |  |  |  | 13,737 |  |  |  | 75,201 |

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