XML 151 R136.htm IDEA: XBRL DOCUMENT v3.23.1
Derivative Instrument - Summary of Derivative (Details) - KRW (₩)
₩ in Millions
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Derivative [Line Items]      
Current derivative financial assets ₩ 289,603 ₩ 126,938  
Non-current derivative financial assets 728,421 520,845  
Current derivative financial liabilities 44,994 7,291  
Non-current derivative financial liabilities 387,757 70,740  
Disclosure of Gain and loss on valuation and transaction of derivatives and included in finance income and costs in the consolidated statements of comprehensive income (loss)      
Net income effects of valuation gain (loss) 224,218 822,994 ₩ (455,715)
Net income effects of transaction gain (loss) 224,685 84,082 65,393
Accumulated other comprehensive income (loss) [1] (65,052) (40,460) 111,220
Currency forward | Not Designated as Hedging Instrument      
Derivative [Line Items]      
Current derivative financial assets 648 559  
Non-current derivative financial assets 17,432 6,899  
Current derivative financial liabilities 32,660 301  
Non-current derivative financial liabilities 0 0  
Disclosure of Gain and loss on valuation and transaction of derivatives and included in finance income and costs in the consolidated statements of comprehensive income (loss)      
Net income effects of valuation gain (loss) (20,570) 33,066 (40,590)
Net income effects of transaction gain (loss) (2,710) 33,032 (17,911)
Accumulated other comprehensive income (loss) [1] 0 0 0
Currency swap      
Derivative [Line Items]      
Current derivative financial assets 236,470 125,877  
Non-current derivative financial assets 589,300 506,957  
Current derivative financial liabilities 6,319 4,446  
Non-current derivative financial liabilities 328,995 16,708  
Disclosure of Gain and loss on valuation and transaction of derivatives and included in finance income and costs in the consolidated statements of comprehensive income (loss)      
Net income effects of valuation gain (loss) 155,937 787,264 (406,607)
Net income effects of transaction gain (loss) 234,195 61,353 93,557
Accumulated other comprehensive income (loss) [1] (102,969) (59,108) 105,642
Currency swap | Not Designated as Hedging Instrument      
Derivative [Line Items]      
Current derivative financial assets 102,080 92,313  
Non-current derivative financial assets 410,540 335,765  
Current derivative financial liabilities 6,319 4,446  
Non-current derivative financial liabilities 302,415 15,576  
Disclosure of Gain and loss on valuation and transaction of derivatives and included in finance income and costs in the consolidated statements of comprehensive income (loss)      
Net income effects of valuation gain (loss) (77,618) 420,551 (108,090)
Net income effects of transaction gain (loss) 104,572 16,265 16,661
Accumulated other comprehensive income (loss) [1] 0 0 0
Currency swap | Designated as Hedging Instrument      
Derivative [Line Items]      
Current derivative financial assets 134,390 33,564  
Non-current derivative financial assets 178,760 171,192  
Current derivative financial liabilities 0 0  
Non-current derivative financial liabilities 26,580 1,132  
Disclosure of Gain and loss on valuation and transaction of derivatives and included in finance income and costs in the consolidated statements of comprehensive income (loss)      
Net income effects of valuation gain (loss) 233,555 366,713 (298,517)
Net income effects of transaction gain (loss) 129,623 45,088 76,896
Accumulated other comprehensive income (loss) [1] (102,969) (59,108) 105,642
Interest rate swap      
Derivative [Line Items]      
Current derivative financial assets 52,485 502  
Non-current derivative financial assets 81,188 6,980  
Current derivative financial liabilities 0 2,544  
Non-current derivative financial liabilities 2,735 28,138  
Disclosure of Gain and loss on valuation and transaction of derivatives and included in finance income and costs in the consolidated statements of comprehensive income (loss)      
Net income effects of valuation gain (loss) 66,341 18,123 (1,845)
Net income effects of transaction gain (loss) (6,800) (10,303) (10,253)
Accumulated other comprehensive income (loss) [1] 37,917 18,648 5,578
Interest rate swap | Not Designated as Hedging Instrument      
Derivative [Line Items]      
Current derivative financial assets 52,485 502  
Non-current derivative financial assets 81,188 6,980  
Current derivative financial liabilities 0 174  
Non-current derivative financial liabilities 2,735 2,829  
Disclosure of Gain and loss on valuation and transaction of derivatives and included in finance income and costs in the consolidated statements of comprehensive income (loss)      
Net income effects of valuation gain (loss) 66,341 18,123 (309)
Net income effects of transaction gain (loss) (6,800) (10,303) (11,975)
Accumulated other comprehensive income (loss) [1] 0 0 0
Interest rate swap | Designated as Hedging Instrument      
Derivative [Line Items]      
Current derivative financial assets 0 0  
Non-current derivative financial assets 0 0  
Current derivative financial liabilities 0 2,370  
Non-current derivative financial liabilities 0 25,309  
Disclosure of Gain and loss on valuation and transaction of derivatives and included in finance income and costs in the consolidated statements of comprehensive income (loss)      
Net income effects of valuation gain (loss) 0 0 (1,536)
Net income effects of transaction gain (loss) 0 0 1,722
Accumulated other comprehensive income (loss) [1] 37,917 18,648 5,578
Others | Not Designated as Hedging Instrument      
Derivative [Line Items]      
Current derivative financial assets [2] 0 0  
Non-current derivative financial assets [2] 40,501 9  
Current derivative financial liabilities [2],[3],[4] 6,015 0  
Non-current derivative financial liabilities [2],[3],[4] 56,027 25,894  
Disclosure of Gain and loss on valuation and transaction of derivatives and included in finance income and costs in the consolidated statements of comprehensive income (loss)      
Net income effects of valuation gain (loss) 22,510 (15,459) (6,673)
Net income effects of transaction gain (loss) 0 0 0
Accumulated other comprehensive income (loss) [1] ₩ 0 ₩ 0 ₩ 0
[1] For the year ended December 31, 2022, the net loss on valuation of derivatives applying cash flow hedge accounting of ₩24,415 million, net of tax, is included in other comprehensive income (loss).
[2] The Company has an obligation to purchase the shares of Hyundai Green Power Co., Ltd., an associate of the Company from financial investors, and the fair value of the obligation is recorded in ‘Others’.
[3] The Company has an obligation to settle the convertible preferred stock to financial investors pursuant to the settlement contract with Samcheok Eco Materials Co., Ltd. and the fair value of the obligation is recorded in ‘Others’(See note 47).
[4] The Company has granted stock option to Chester Solar IV SpA, a joint venture of the Company, and 4 other third party investors, and recognized its fair value as other derivative liabilities.