Classification of Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2022

Disclosure of detailed information about financial instruments [abstract]

(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

Classification of Financial Liabilities

(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

Classification of Comprehensive Income (Loss) From Financial Instruments

(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