XML 227 R214.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Retained Earnings and Dividends Paid - Summary of Retained Earnings (Details) - KRW (₩) ₩ in Millions | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Retained earnings [abstract] |  |  |
Legal reserves | [1] | ₩ 1,604,910 | ₩ 1,604,910
Voluntary reserves |  | 2,812,313 | 27,782,969
Retained earnings (Undisposed deficit) before appropriations |  | 11,921,039 | (7,956,579)
Retained earnings |  | 16,338,262 | 21,431,300
Voluntary reserves |  |  |
Reserve for investment on social overhead capital |  | 2,272,313 | 5,277,449
Reserve for research and human development | [2] | 330,000 | 330,000
Reserve for business expansion |  | 0 | 21,965,520
Reserve for equalizing dividends |  | ₩ 210,000 | ₩ 210,000
[1] | The KEPCO Act requires KEPCO to appropriate a legal reserve equal to at least 20 percent of net income for each accounting period until the reserve equals 50 percent of KEPCO’s common stock. The legal reserve is not available for cash dividends; however, this reserve may be credited to paid-in capital or offset against accumulated deficit by the resolution of the shareholders.
[2] | The reserve for research and human development is appropriated by KEPCO to use as qualified tax credits to reduce corporate tax liabilities. The reserve is available for cash dividends for a certain period as defined by the Restriction of Special Taxation Act of Korea.

X
- Definition A component of equity representing the entity's cumulative undistributed earnings or deficit. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph IG6 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_IG6&doctype=Implementation%20Guidance -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_RetainedEarnings
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

X
- Definition A component of equity representing reserves created based on legal requirements. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_StatutoryReserve
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Retained earnings unappropriated. + References No definition available. + Details
Name: | kep_RetainedEarningsUnappropriated
Namespace Prefix: | kep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

X
- References No definition available. + Details
Name: | kep_RetainedEarningsVoluntaryReservesForBusinessExpansion
Namespace Prefix: | kep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Retained earnings voluntary reserves for equalizing dividend. + References No definition available. + Details
Name: | kep_RetainedEarningsVoluntaryReservesForEqualizingDividends
Namespace Prefix: | kep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- References No definition available. + Details
Name: | kep_RetainedEarningsVoluntaryReservesForInvestmentOnSocialOverheadCapital
Namespace Prefix: | kep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | kep_RetainedEarningsVoluntaryReservesForResearchAndHumanDevelopment
Namespace Prefix: | kep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- References No definition available. + Details
Name: | kep_VoluntaryReserves
Namespace Prefix: | kep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant