②

The impacts on the Company’s consolidated statement of comprehensive income

(loss) for the year ended December 31, 2021 are as follows:


		Original carrying amount			Adjustment			New carrying amount
		In millions of won except per share information
Sales	￦		60,574,819			98,768			60,673,587
Cost of sales			(63,559,178	)		(85,112	)		(63,644,290	)

Gross loss			(2,984,359	)		13,656			(2,970,703	)

Selling and administrative expenses			(2,875,784	)		(12	)		(2,875,796	)

Operating loss			(5,860,143	)		13,644			(5,846,499	)

Other non-operating income			372,921			—			372,921
Other non-operating expense			(257,932	)		—			(257,932	)
Other gains, net			8,519			—			8,519
Finance income			1,402,614			—			1,402,614
Finance expenses			(3,245,777	)		—			(3,245,777	)
Profit related to associates, joint ventures and subsidiaries			494,584			—			494,584

Loss before income tax			(7,085,214	)		13,644			(7,071,570	)

Income tax benefit			1,855,989			—			1,855,989

Net Loss for the period			(5,229,225	)		13,644			(5,215,581	)

Loss attributable to owners of the controlling company			(5,315,055	)		10,533			(5,304,522	)
Profit attributable to non-controlling interests			85,830			3,111			88,941
Other comprehensive income (loss)			599,614			—			599,614

Total comprehensive income (loss) for the period			(4,629,611	)		13,644			(4,615,967	)

Total comprehensive loss attributable to owners of the controlling company			(4,754,046	)		10,533			(4,743,513	)
Total comprehensive income (attributable to non-controlling interests			124,435			3,111			127,546

Loss per share (in won)	￦		(8,279	)		16			(8,263	)

③

The impacts on the Company’s consolidated statement of cash flows for the year ended December 31, 2021 are as follows:


		Original carrying amount			Adjustment			New carrying amount
		In millions of won
Cash flows from operating activities	￦		4,473,186			18,192			4,491,378
Cash flows from investing activities			(12,354,328	)		(18,192	)		(12,372,520	)
Cash flows from financing activities			8,435,077			—			8,435,077

①

The impacts on the Company’s consolidated statement of financial position as of January 1, 2021 are as follows:


		Original carrying amount		Adjustment		New carrying amount
		In millions of won
Current assets	￦		20,561,941		—		20,561,941
Non-current assets			182,580,170		1,214		182,581,384

Total Assets			203,142,111		1,214		203,143,325

Current liabilities			25,881,222		—		25,881,222
Non-current liabilities			106,594,043		—		106,594,043

Total Liabilities			132,475,265		—		132,475,265

Contributed capital			4,053,578		—		4,053,578
Retained earnings			51,133,601		730		51,134,331
Other components of equity			14,109,501		—		14,109,501
Non-controlling interests			1,370,166		484		1,370,650

Total Equity			70,666,846		1,214		70,668,060

Total Liabilities and Equity	￦		203,142,111		1,214		203,143,325

②

The impacts on the Company’s consolidated statement of comprehensive income (loss) for the year ended December 31, 2020 are as follows:


		Original carrying amount			Adjustment		New carrying amount
		In millions of won except per share information
Sales	￦		57,925,837			797		57,926,634
Cost of sales			(51,804,596	)		417		(51,804,179	)

Gross loss			6,121,241			1,214		6,122,455

Selling and administrative expenses			(2,678,443	)		—		(2,678,443	)

Operating loss			3,442,798			1,214		3,444,012

Other non-operating income			1,036,448			—		1,036,448
Other non-operating expense			(417,720	)		—		(417,720	)
Other gains, net			35,094			—		35,094
Finance income			1,510,249			—		1,510,249
Finance expenses			(2,896,443	)		—		(2,896,443	)
Profit related to associates, joint ventures and subsidiaries			281,107			—		281,107

Loss before income tax			2,991,533			1,214		2,992,747

Income tax benefit			(899,064	)		—		(899,064	)

Net Loss for the period			2,092,469			1,214		2,093,683

Loss attributable to owners of the controlling company			1,991,347			730		1,992,077
Profit attributable to non-controlling interests			101,122			484		101,606
Other comprehensive income (loss)			(219,841	)		—		(219,841	)

Total comprehensive income (loss) for the period			1,872,628			1,214		1,873,842

Total comprehensive loss attributable to owners of the controlling company			1,802,824			730		1,803,554
Total comprehensive income (attributable to non-controlling interests			69,804			484		70,288

Loss per share (in won)	￦		3,102			—		3,102

③

The impacts on the Company’s consolidated statement of cash flows for the year ended December 31, 2020 are as follows:


		Original carrying amount			Adjustment			New carrying amount
		In millions of won
Cash flows from operating activities	￦		13,208,473			1			13,208,474
Cash flows from investing activities			(14,831,811	)		(1	)		(14,831,812	)
Cash flows from financing activities			1,880,824			—			1,880,824