XML 39 R26.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Intangible Assets other than Goodwill | 12 Months Ended
--- | ---
Dec. 31, 2023
Disclosure of detailed information about intangible assets [abstract] |
Intangible Assets other than Goodwill |
21. | Intangible Assets other than Goodwill
(1) | Intangible assets as of December 31, 2022 and 2023 are as follows:
|  |  |  |  | 2022 |
|  |  |  |  | Acquisition cost |  |  | Government grants |  |  | Accumulated amortization |  |  | Accumulated impairment losses |  |  | Book value |
|  |  |  |  | In millions of won |
Software |  | ￦ |  |  |  |  | 1,002,040 |  |  |  | (174 | ) |  |  | (799,013 | ) |  |  | (20 | ) |  |  | 202,833 |
Copyrights, patents rights and other industrial rights |  |  |  |  |  |  | 104,559 |  |  |  | — |  |  |  | (67,368 | ) |  |  | (9,178 | ) |  |  | 28,013 |
Mining rights |  |  |  |  |  |  | 625,845 |  |  |  | — |  |  |  | (46,187 | ) |  |  | (541,133 | ) |  |  | 38,525 |
Development expenditures |  |  |  |  |  |  | 938,032 |  |  |  | (3,477 | ) |  |  | (883,527 | ) |  |  | — |  |  |  | 51,028 |
Intangible assets under development |  |  |  |  |  |  | 76,625 |  |  |  | (2,108 | ) |  |  | — |  |  |  | (8,903 | ) |  |  | 65,614 |
Usage rights of donated assets and others |  |  |  |  |  |  | 592,797 |  |  |  | — |  |  |  | (435,518 | ) |  |  | (136 | ) |  |  | 157,143 |
Leasehold rights |  |  |  |  |  |  | 28,185 |  |  |  | — |  |  |  | (23,297 | ) |  |  | — |  |  |  | 4,888 |
Greenhouse gas emissions rights |  |  |  |  |  |  | 43,960 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 43,960 |
Others |  |  |  |  |  |  | 551,396 |  |  |  | (67 | ) |  |  | (174,714 | ) |  |  | (11,955 | ) |  |  | 364,660 |
|  | ￦ |  |  |  |  | 3,963,439 |  |  |  | (5,826 | ) |  |  | (2,429,624 | ) |  |  | (571,325 | ) |  |  | 956,664 |
|  |  |  |  | 2023 |
|  |  |  |  | Acquisition cost |  |  | Government grants |  |  | Accumulated amortization |  |  | Accumulated impairment losses |  |  | Book value |
|  |  |  |  | In millions of won |
Software |  | ￦ |  |  |  |  | 1,083,537 |  |  |  | (413 | ) |  |  | (885,677 | ) |  |  | (19 | ) |  |  | 197,428 |
Copyrights, patents rights and other industrial rights |  |  |  |  |  |  | 105,827 |  |  |  | — |  |  |  | (73,158 | ) |  |  | (9,178 | ) |  |  | 23,491 |
Mining rights |  |  |  |  |  |  | 643,625 |  |  |  | — |  |  |  | (57,549 | ) |  |  | (553,911 | ) |  |  | 32,165 |
Development expenditures |  |  |  |  |  |  | 966,530 |  |  |  | (2,121 | ) |  |  | (911,096 | ) |  |  | — |  |  |  | 53,313 |
Intangible assets under development |  |  |  |  |  |  | 94,916 |  |  |  | (2,458 | ) |  |  | — |  |  |  | (8,903 | ) |  |  | 83,555 |
Usage rights of donated assets and others |  |  |  |  |  |  | 592,739 |  |  |  | — |  |  |  | (447,352 | ) |  |  | (136 | ) |  |  | 145,251 |
Leasehold rights |  |  |  |  |  |  | 28,185 |  |  |  | — |  |  |  | (24,256 | ) |  |  | — |  |  |  | 3,929 |
Greenhouse gas emissions rights |  |  |  |  |  |  | 107,086 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 107,086 |
Others |  |  |  |  |  |  | 599,958 |  |  |  | (322 | ) |  |  | (199,865 | ) |  |  | (12,005 | ) |  |  | 387,766 |
|  | ￦ |  |  |  |  | 4,222,403 |  |  |  | (5,314 | ) |  |  | (2,598,953 | ) |  |  | (584,152 | ) |  |  | 1,033,984 |
(2) | Changes in intangible assets for the years ended December 31, 2022 and 2023 are as follows:
|  |  |  |  | 2022 |
|  |  |  |  | Beginning balance |  |  | Acquisition |  |  | Disposal |  |  | Amortization |  |  | Reversal |  |  | Others |  |  | Ending balance |
|  |  |  |  | In millions of won |
Software |  | ￦ |  |  |  |  | 162,596 |  |  |  | 22,532 |  |  |  | (57 | ) |  |  | (84,649 | ) |  |  | — |  |  |  | 102,585 |  |  |  | 203,007 |
(Government grants) |  |  |  |  |  |  | (91 | ) |  |  | — |  |  |  | — |  |  |  | 60 |  |  |  | — |  |  |  | (143 | ) |  |  | (174 | )
Copyrights, patents rights and other industrial rights |  |  |  |  |  |  | 35,187 |  |  |  | 270 |  |  |  | (37 | ) |  |  | (7,136 | ) |  |  | — |  |  |  | (271 | ) |  |  | 28,013 |
Mining rights |  |  |  |  |  |  | 41,902 |  |  |  | 2,395 |  |  |  | — |  |  |  | (4,296 | ) |  |  | — |  |  |  | (1,476 | ) |  |  | 38,525 |
Development expenditures |  |  |  |  |  |  | 72,944 |  |  |  | — |  |  |  | — |  |  |  | (24,238 | ) |  |  | — |  |  |  | 5,799 |  |  |  | 54,505 |
(Government grants) |  |  |  |  |  |  | (3,820 | ) |  |  | — |  |  |  | — |  |  |  | 1,466 |  |  |  | — |  |  |  | (1,123 | ) |  |  | (3,477 | )
Intangible assets under development |  |  |  |  |  |  | 81,430 |  |  |  | 39,559 |  |  |  | — |  |  |  | — |  |  |  | (14 | ) |  |  | (53,253 | ) |  |  | 67,722 |
(Government grants) |  |  |  |  |  |  | (7,326 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 5,218 |  |  |  | (2,108 | )
Usage rights of donated assets and others |  |  |  |  |  |  | 169,783 |  |  |  | — |  |  |  | — |  |  |  | (11,394 | ) |  |  | (150 | ) |  |  | (1,096 | ) |  |  | 157,143 |
Leasehold rights |  |  |  |  |  |  | 5,848 |  |  |  | — |  |  |  | — |  |  |  | (960 | ) |  |  | — |  |  |  | — |  |  |  | 4,888 |
Greenhouse gas emissions rights |  |  |  |  |  |  | 78,137 |  |  |  | 57,466 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (91,643 | ) |  |  | 43,960 |
Others |  |  |  |  |  |  | 407,558 |  |  |  | 4,073 |  |  |  | (260 | ) |  |  | (25,017 | ) |  |  | — |  |  |  | (21,627 | ) |  |  | 364,727 |
(Government grants) |  |  |  |  |  |  | (71 | ) |  |  | — |  |  |  | — |  |  |  | 4 |  |  |  | — |  |  |  | — |  |  |  | (67 | )
|  | ￦ |  |  |  |  | 1,044,077 |  |  |  | 126,295 |  |  |  | (354 | ) |  |  | (156,160 | ) |  |  | (164 | ) |  |  | (57,030 | ) |  |  | 956,664 |
|  |  |  |  | 2023 |
|  |  |  |  | Beginning balance |  |  | Acquisition |  |  | Disposal |  |  | Amortization |  |  | Impairment |  |  | Others |  |  | Ending balance |
|  |  |  |  | In millions of won |
Software |  | ￦ |  |  |  |  | 203,007 |  |  |  | 12,837 |  |  |  | (18 | ) |  |  | (86,174 | ) |  |  | — |  |  |  | 68,189 |  |  |  | 197,841 |
(Government grants) |  |  |  |  |  |  | (174 | ) |  |  | — |  |  |  | — |  |  |  | 85 |  |  |  | — |  |  |  | (324 | ) |  |  | (413 | )
Copyrights, patents rights and other industrial rights |  |  |  |  |  |  | 28,013 |  |  |  | 319 |  |  |  | (70 | ) |  |  | (4,918 | ) |  |  | (180 | ) |  |  | 327 |  |  |  | 23,491 |
Mining rights |  |  |  |  |  |  | 38,525 |  |  |  | 2,164 |  |  |  | — |  |  |  | (10,289 | ) |  |  | — |  |  |  | 1,765 |  |  |  | 32,165 |
Development expenditures |  |  |  |  |  |  | 54,505 |  |  |  | — |  |  |  | — |  |  |  | (25,614 | ) |  |  | — |  |  |  | 26,543 |  |  |  | 55,434 |
(Government grants) |  |  |  |  |  |  | (3,477 | ) |  |  | — |  |  |  | — |  |  |  | 1,356 |  |  |  | — |  |  |  | — |  |  |  | (2,121 | )
Intangible assets under development |  |  |  |  |  |  | 67,722 |  |  |  | 51,282 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (32,991 | ) |  |  | 86,013 |
(Government grants) |  |  |  |  |  |  | (2,108 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (350 | ) |  |  | (2,458 | )
Usage rights of donated assets and others |  |  |  |  |  |  | 157,143 |  |  |  | — |  |  |  | — |  |  |  | (11,857 | ) |  |  | — |  |  |  | (35 | ) |  |  | 145,251 |
Leasehold rights |  |  |  |  |  |  | 4,888 |  |  |  | — |  |  |  | — |  |  |  | (959 | ) |  |  | — |  |  |  | — |  |  |  | 3,929 |
Greenhouse gas emissions rights |  |  |  |  |  |  | 43,960 |  |  |  | 8,577 |  |  |  | (1 | ) |  |  | (2 | ) |  |  | — |  |  |  | 54,552 |  |  |  | 107,086 |
Others |  |  |  |  |  |  | 364,727 |  |  |  | 4,136 |  |  |  | (119 | ) |  |  | (24,895 | ) |  |  | (103 | ) |  |  | 44,342 |  |  |  | 388,088 |
(Government grants) |  |  |  |  |  |  | (67 | ) |  |  | — |  |  |  | — |  |  |  | 93 |  |  |  | — |  |  |  | (348 | ) |  |  | (322 | )
|  | ￦ |  |  |  |  | 956,664 |  |  |  | 79,315 |  |  |  | (208 | ) |  |  | (163,174 | ) |  |  | (283 | ) |  |  | 161,670 |  |  |  | 1,033,984 |
(3) | Significant specific intangible assets as of December 31, 2022 and 2023 are as follows:
2022
Type |  | Description |  | Currency |  | Amount |  |  | Remaining useful lives
|  | In millions of won and thousands of Australian dollars
Software |  | ORACLE license for SDIS integrated DB |  | KRW |  |  | 5,509 |  |  | 3 years and 4 months
Copyrights, patents rights and other industrial rights |  | Contributions to APR NRC DC |  | KRW |  |  | 20,871 |  |  | 5 years
Mining rights |  | Mining rights of Bylong mine |  | AUD |  |  | — |  |  | — (*)
Usage rights of donated assets and others |  | Sejong Haengbogdosi sharing charge |  | KRW |  |  | 17,772 |  |  | 3 years and 11 months
|  | Right of use electricity and gas supply facility (Community district of Songdo) |  | KRW |  |  | 7,908 |  |  | 7 years and 6 months
Others |  | Occupancy and use of public waters |  | KRW |  |  | 76,212 |  |  | 14 years and 1 month
|  | Greenhouse gas emissions rights |  | KRW |  |  | 43,960 |  |  | —
|  | Business rights |  | KRW |  |  | 154,712 |  |  | 26 years and 11 months
(*)   The carrying amount of mining rights is nil, because KEPCO Australia Pty., Ltd. and KEPCO Bylong Australia Pty., Ltd. had recognized impairment losses in full.
2023
Type |  | Description |  | Currency |  | Amount |  |  | Remaining useful lives
|  | In millions of won and thousands of Australian dollars
Software |  | S/4HANA ERP license |  | KRW |  |  | 5,742 |  |  | 3 years and 11 months
Copyrights, patents rights and other industrial rights |  | Contributions to APR NRC DC |  | KRW |  |  | 16,697 |  |  | 4 years
Mining rights |  | Mining rights of Bylong mine |  | AUD |  |  | — |  |  | —  (*)
Usage rights of donated assets and others |  | Sejong Haengbogdosi sharing charge |  | KRW |  |  | 13,235 |  |  | 2 years and 11 months
|  | Right of use electricity and gas supply facility (Community district of Songdo) |  | KRW |  |  | 6,853 |  |  | 6 years and 6 months
Others |  | Occupancy and use of public waters |  | KRW |  |  | 70,800 |  |  | 13 years and 1 month
|  | Greenhouse gas emissions rights |  | KRW |  |  | 107,086 |  |  | —
|  | Business rights |  | KRW |  |  | 148,964 |  |  | 25 years and 11 months
(*)   The carrying amount of mining rights is nil, because KEPCO Australia Pty., Ltd. and KEPCO Bylong Australia Pty., Ltd. had recognized impairment losses in full.
(4) | For the years ended December 31, 2021, 2022 and 2023, the Company recognized research and development expenses of ￦ 689,397 million, ￦ 727,810 million, and ￦ 717,561 million, respectively.

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfIntangibleAssetsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS38_g118-128_TI -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfIntangibleAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration