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Trade and Other Receivables (Tables)

12 Months Ended

Dec. 31, 2022

Trade and other receivables [abstract]

(1)	Trade and other receivables as of December 31, 2021 and 2022 are as follows:


		2021
		Gross amount		Allowance for doubtful accounts			Present value discount			Book value
		In millions of won
Current assets
Trade receivables	￦		7,743,735		(203,838	)		—			7,539,897
Other receivables			602,113		(18,555	)		(1,040	)		582,518

			8,345,848		(222,393	)		(1,040	)		8,122,415

Non-current assets
Trade receivables			185,512		(1,501	)		—			184,011
Other receivables			1,792,895		(64,155	)		(5,890	)		1,722,850

			1,978,407		(65,656	)		(5,890	)		1,906,861

	￦		10,324,255		(288,049	)		(6,930	)		10,029,276


		2022
		Gross amount		Allowance for doubtful accounts			Present value discount			Book value
		In millions of won
Current assets
Trade receivables	￦		9,700,880		(196,829	)		—			9,504,051
Other receivables			1,004,528		(44,388	)		(2,369	)		957,771

			10,705,408		(241,217	)		(2,369	)		10,461,822

Non-current assets
Trade receivables			197,955		(2,171	)		—			195,784
Other receivables			2,033,705		(65,065	)		(11,344	)		1,957,296

			2,231,660		(67,236	)		(11,344	)		2,153,080

	￦		12,937,068		(308,453	)		(13,713	)		12,614,902

Other Receivables

(2)	Other receivables as of December 31, 2021 and 2022 are as follows:


		2021
		Gross amount		Allowance for doubtful accounts			Present value discount			Book value
		In millions of won
Current assets
Non-trade receivables	￦		232,172		(17,084	)		(9	)		215,079
Accrued income			57,300		—			—			57,300
Deposits			212,666		—			(1,031	)		211,635
Finance lease receivables(*1)			60,613		(178	)		—			60,435
Others			39,362		(1,293	)		—			38,069

			602,113		(18,555	)		(1,040	)		582,518

Non-current assets
Non-trade receivables			123,537		(56,407	)		(281	)		66,849
Accrued income			1,828		—			—			1,828
Deposits			441,393		—			(5,609	)		435,784
Finance lease receivables(*2)			1,140,080		(590	)		—			1,139,490
Others			86,057		(7,158	)		—			78,899

			1,792,895		(64,155	)		(5,890	)		1,722,850

	￦		2,395,008		(82,710	)		(6,930	)		2,305,368

(1) Gross amount of finance lease receivables is the net lease investment by deducting unearned finance income of ￦111,915 million. (2) Gross amount of finance lease receivables is the net lease investment by deducting unearned finance income of ￦1,082,712 million.
		2022
		Gross amount		Allowance for doubtful accounts			Present value discount			Book value
		In millions of won
Current assets
Non-trade receivables	￦		459,245		(41,293	)		(21	)		417,931
Accrued income			109,267		—			—			109,267
Deposits			289,580		—			(2,348	)		287,232
Finance lease receivables(*1)			67,583		(1,802	)		—			65,781
Others			78,853		(1,293	)		—			77,560

			1,004,528		(44,388	)		(2,369	)		957,771

Non-current assets
Non-trade receivables			140,128		(52,696	)		(182	)		87,250
Accrued income			2,004		—			—			2,004
Deposits			459,861		—			(11,162	)		448,699
Finance lease receivables(*2)			1,171,807		(2,703	)		—			1,169,104
Others			259,905		(9,666	)		—			250,239

			2,033,705		(65,065	)		(11,344	)		1,957,296

	￦		3,038,233		(109,453	)		(13,713	)		2,915,067

(*1)

Gross amount of finance lease receivables is the net lease investment by deducting unearned finance income of ￦114,347 million.

(*2)

Gross amount of finance lease receivables is the net lease investment by deducting unearned finance income of ￦1,024,927 million.

Aging Analysis of Trade Receivables

(4)	Aging analysis of trade receivables as of December 31, 2021 and 2022 are as follows:


		2021			2022
		In millions of won
Trade receivables: (not overdue)	￦		7,603,472			9,509,775

Trade receivables: (impairment reviewed)			325,775			389,060

Less than 60 days			11,577			5,592
60 ~ 90 days			27,201			36,389
90 ~ 120 days			28,230			31,442
120 days ~ 1 year			51,945			99,655
Over 1 year			206,822			215,982

			7,929,247			9,898,835
Less: allowance for doubtful accounts			(205,339	)		(199,000	)

	￦		7,723,908			9,699,835

Aging Analysis of Other Receivables

(5)	Aging analysis of other receivables as of December 31, 2021 and 2022 are as follows:


		2021			2022
		In millions of won
Other receivables: (not overdue)	￦		2,251,474			2,857,253

Other receivables: (impairment reviewed)			143,534			180,980

Less than 60 days			87			92
60 ~ 90 days			4,881			13,643
90 ~ 120 days			1,248			2,982
120 days ~ 1 year			11,438			18,494
Over 1 year			125,880			145,769

			2,395,008			3,038,233
Less: allowance for doubtful accounts			(82,710	)		(109,453	)
Less: present value discount			(6,930	)		(13,713	)

	￦		2,305,368			2,915,067

Changes in the Allowance for Doubtful Accounts

(6)	Changes in the allowance for doubtful accounts for the years ended December 31, 2020, 2021 and 2022 are as follows:


		2020						2021						2022
		Trade receivables			Other receivables			Trade receivables			Other receivables			Trade receivables			Other receivables
		In millions of won
Beginning balance	￦		212,759			114,155			208,990			132,379			205,339			82,710
Bad debt expense			24,021			27,329			19,039			18,411			27,078			4,220
Write-off			(20,332	)		(1,910	)		(21,809	)		(58,762	)		(26,319	)		(1,103	)
Reversal			(3,373	)		(2,464	)		(1,071	)		(79	)		(3,444	)		(37	)
Others			(4,085	)		(4,731	)		190			(9,239	)		(3,654	)		23,663

Ending balance	￦		208,990			132,379			205,339			82,710			199,000			109,453