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v3.23.1

Other Financial Assets (Tables) | 12 Months Ended
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Dec. 31, 2022
Other Financial Assets [Abstract] |
Summary of Other Financial Assets |
(1) | Other financial assets as of December 31, 2021 and 2022 are as follows:
|  |  |  |  | 2021 |  |  | 2022 |
|  |  |  |  | Current |  |  | Non-current |  |  | Current |  |  | Non-current |
|  |  |  |  | In millions of won |
Loans |  | ￦ |  |  |  |  | 88,406 |  |  |  | 903,397 |  |  |  | 132,890 |  |  |  | 968,468 |
Less: Allowance for doubtful accounts |  |  |  |  |  |  | (10 | ) |  |  | (52,667 | ) |  |  | (13 | ) |  |  | (54,824 | )
Less: Present value discount |  |  |  |  |  |  | (807 | ) |  |  | (29,248 | ) |  |  | (816 | ) |  |  | (32,334 | )
|  |  |  |  |  |  | 87,589 |  |  |  | 821,482 |  |  |  | 132,061 |  |  |  | 881,310 |
Long-term / short-term financial instruments |  |  |  |  |  |  | 1,278,014 |  |  |  | 450,494 |  |  |  | 666,758 |  |  |  | 686,322 |
|  |  | ￦ |  |  |  | 1,365,603 |  |  |  | 1,271,976 |  |  |  | 798,819 |  |  |  | 1,567,632 |
Summary of Loans and Receivables |
(2) | Loans as of December 31, 2021 and 2022 are as follows:
|  |  |  |  | 2021 |
|  |  |  |  | Face value |  |  | Allowance for doubtful accounts |  |  | Present value discount |  |  | Carrying value |
|  |  |  |  | In millions of won |
Short-term loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans for tuition |  | ￦ |  |  |  |  | 28,975 |  |  |  | — |  |  |  | (807 | ) |  |  | 28,168 |
Loans for housing |  |  |  |  |  |  | 25,750 |  |  |  | — |  |  |  | — |  |  |  | 25,750 |
Other loans |  |  |  |  |  |  | 33,681 |  |  |  | (10 | ) |  |  | — |  |  |  | 33,671 |
|  |  |  |  |  |  | 88,406 |  |  |  | (10 | ) |  |  | (807 | ) |  |  | 87,589 |
Long-term loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans for tuition |  |  |  |  |  |  | 431,002 |  |  |  | (37,783 | ) |  |  | (29,248 | ) |  |  | 363,971 |
Loans for housing |  |  |  |  |  |  | 282,833 |  |  |  | — |  |  |  | — |  |  |  | 282,833 |
Loans for related parties |  |  |  |  |  |  | 150,541 |  |  |  | (14,861 | ) |  |  | — |  |  |  | 135,680 |
Fisheries loan |  |  |  |  |  |  | 203 |  |  |  | — |  |  |  | — |  |  |  | 203 |
Other loans |  |  |  |  |  |  | 38,818 |  |  |  | (23 | ) |  |  | — |  |  |  | 38,795 |
|  |  |  |  |  |  | 903,397 |  |  |  | (52,667 | ) |  |  | (29,248 | ) |  |  | 821,482 |
|  | ￦ |  |  |  |  | 991,803 |  |  |  | (52,677 | ) |  |  | (30,055 | ) |  |  | 909,071 |
|  |  |  |  | 2022 |
|  |  |  |  | Face value |  |  | Allowance for doubtful accounts |  |  | Present value discount |  |  | Carrying value |
|  |  |  |  | In millions of won |
Short-term loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans for tuition |  | ￦ |  |  |  |  | 30,261 |  |  |  | — |  |  |  | (816 | ) |  |  | 29,445 |
Loans for housing |  |  |  |  |  |  | 29,630 |  |  |  | — |  |  |  | — |  |  |  | 29,630 |
Other loans |  |  |  |  |  |  | 72,999 |  |  |  | (13 | ) |  |  | — |  |  |  | 72,986 |
|  |  |  |  |  |  | 132,890 |  |  |  | (13 | ) |  |  | (816 | ) |  |  | 132,061 |
Long-term loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans for tuition |  |  |  |  |  |  | 436,131 |  |  |  | (37,783 | ) |  |  | (32,334 | ) |  |  | 366,014 |
Loans for housing |  |  |  |  |  |  | 309,446 |  |  |  | — |  |  |  | — |  |  |  | 309,446 |
Loans for related parties |  |  |  |  |  |  | 187,728 |  |  |  | (17,041 | ) |  |  | — |  |  |  | 170,687 |
Other loans |  |  |  |  |  |  | 35,163 |  |  |  | — |  |  |  | — |  |  |  | 35,163 |
|  |  |  |  |  |  | 968,468 |  |  |  | (54,824 | ) |  |  | (32,334 | ) |  |  | 881,310 |
|  | ￦ |  |  |  |  | 1,101,358 |  |  |  | (54,837 | ) |  |  | (33,150 | ) |  |  | 1,013,371 |
Summary of Changes in the Allowance for Doubtful Accounts of Loans and Receivables |
(3) | Changes in the allowance for doubtful accounts of loans for the years ended December 31, 2020, 2021 and 2022 are as follows:
|  |  |  |  | 2020 |  |  | 2021 |  |  | 2022 |
|  |  |  |  | In millions of won |
Beginning balance |  | ￦ |  |  |  |  | 15,094 |  |  |  | 20,267 |  |  |  | 52,677 |
Bad debt expense |  |  |  |  |  |  | 5,173 |  |  |  | 30,942 |  |  |  | 2,180 |
Other |  |  |  |  |  |  | — |  |  |  | 1,468 |  |  |  | (20 | )
Ending balance |  | ￦ |  |  |  |  | 20,267 |  |  |  | 52,677 |  |  |  | 54,837 |
Summary of Long-Term and Short-Term Financial Instruments |
(4) | Long-term and short-term financial instruments as of December 31, 2021 and 2022 are as follows:
|  |  |  |  | 2021 |  |  | 2022 |
|  |  |  |  | Current |  |  | Non-current |  |  | Current |  |  | Non-current |
|  |  |  |  | In millions of won |
Time deposits |  | ￦ |  |  |  |  | 976,899 |  |  |  | 103,607 |  |  |  | 428,813 |  |  |  | 130,570 |
CD |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 30,000 |  |  |  | — |
Others |  |  |  |  |  |  | 301,115 |  |  |  | 346,887 |  |  |  | 207,945 |  |  |  | 555,752 |
|  | ￦ |  |  |  |  | 1,278,014 |  |  |  | 450,494 |  |  |  | 666,758 |  |  |  | 686,322 |

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