XML 132 R119.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Classification of Financial Instruments - Classification of Financial Assets (Details) - KRW (₩) ₩ in Millions | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | --- | --- | ---
Disclosure of financial assets [line items] |  |  |  |
Cash and cash equivalents | ₩ 4,342,887 | ₩ 3,234,780 | ₩ 2,635,238 | ₩ 2,029,584
Categories of current financial assets |  |  |  |
Current financial assets at fair value through profit or loss | 2,054,021 | 3,181,791 |  |
Current financial assets at amortized costs | 28,905 | 16,762 |  |
Current Derivative assets | 307,732 | 289,603 |  |
Other financial assets | 716,739 | 798,819 |  |
Trade and other receivables | 11,985,735 | 10,461,822 |  |
Total current financial assets And Cash and cash equivalents | 19,436,019 | 17,983,577 |  |
Categories of Non-current Financial assets |  |  |  |
Non-current financial assets at fair value through profit or loss | 657,264 | 527,717 |  |
Non-current financial assets at fair value through other comprehensive income | 502,443 | 502,829 |  |
Non-current financial assets at amortized costs | 9,938 | 10,236 |  |
Non-current Derivative assets | 692,662 | 728,421 |  |
Other financial assets | 1,683,907 | 1,567,632 |  |
Trade and other receivables | 2,193,587 | 2,153,080 |  |
Total non-current financial assets | 5,739,801 | 5,489,915 |  |
Total financial assets | 25,175,820 | 23,473,492 |  |
Financial assets at fair value through profit or loss |  |  |  |
Categories of current financial assets |  |  |  |
Current financial assets at fair value through profit or loss | 2,054,021 | 3,181,791 |  |
Categories of Non-current Financial assets |  |  |  |
Non-current financial assets at fair value through profit or loss | 490,589 | 301,121 |  |
Financial assets at fair value through profit or loss | At fair value [member] |  |  |  |
Disclosure of financial assets [line items] |  |  |  |
Cash and cash equivalents | 0 | 0 |  |
Categories of current financial assets |  |  |  |
Current financial assets at fair value through profit or loss | 2,054,021 | 3,181,791 |  |
Current financial assets at amortized costs | 0 | 0 |  |
Current Derivative assets | 227,434 | 154,730 |  |
Other financial assets | 0 | 0 |  |
Trade and other receivables | 0 | 0 |  |
Total current financial assets And Cash and cash equivalents | 2,281,455 | 3,336,521 |  |
Categories of Non-current Financial assets |  |  |  |
Non-current financial assets at fair value through profit or loss | 657,264 | 527,717 |  |
Non-current financial assets at fair value through other comprehensive income | 0 | 0 |  |
Non-current financial assets at amortized costs | 0 | 0 |  |
Non-current Derivative assets | 503,514 | 538,342 |  |
Other financial assets | 0 | 0 |  |
Trade and other receivables | 0 | 0 |  |
Total non-current financial assets | 1,160,778 | 1,066,059 |  |
Total financial assets | 3,442,233 | 4,402,580 |  |
Financial assets at fair value through other comprehensive income | At fair value [member] |  |  |  |
Disclosure of financial assets [line items] |  |  |  |
Cash and cash equivalents | 0 | 0 |  |
Categories of current financial assets |  |  |  |
Current financial assets at fair value through profit or loss | 0 | 0 |  |
Current financial assets at amortized costs | 0 | 0 |  |
Current Derivative assets | 0 | 0 |  |
Other financial assets | 0 | 0 |  |
Trade and other receivables | 0 | 0 |  |
Total current financial assets And Cash and cash equivalents | 0 | 0 |  |
Categories of Non-current Financial assets |  |  |  |
Non-current financial assets at fair value through profit or loss | 0 | 0 |  |
Non-current financial assets at fair value through other comprehensive income | 502,443 | 502,829 |  |
Non-current financial assets at amortized costs | 0 | 0 |  |
Non-current Derivative assets | 0 | 0 |  |
Other financial assets | 0 | 0 |  |
Trade and other receivables | 0 | 0 |  |
Total non-current financial assets | 502,443 | 502,829 |  |
Total financial assets | 502,443 | 502,829 |  |
Financial assets at amortized cost | At amortized cost [member] |  |  |  |
Disclosure of financial assets [line items] |  |  |  |
Cash and cash equivalents | 4,342,887 | 3,234,780 |  |
Categories of current financial assets |  |  |  |
Current financial assets at fair value through profit or loss | 0 | 0 |  |
Current financial assets at amortized costs | 28,905 | 16,762 |  |
Current Derivative assets | 0 | 0 |  |
Other financial assets | 716,739 | 798,819 |  |
Trade and other receivables | 11,985,735 | 10,461,822 |  |
Total current financial assets And Cash and cash equivalents | 17,074,266 | 14,512,183 |  |
Categories of Non-current Financial assets |  |  |  |
Non-current financial assets at fair value through profit or loss | 0 | 0 |  |
Non-current financial assets at fair value through other comprehensive income | 0 | 0 |  |
Non-current financial assets at amortized costs | 9,938 | 10,236 |  |
Non-current Derivative assets | 0 | 0 |  |
Other financial assets | 1,683,907 | 1,567,632 |  |
Trade and other receivables | 2,193,587 | 2,153,080 |  |
Total non-current financial assets | 3,887,432 | 3,730,948 |  |
Total financial assets | 20,961,698 | 18,243,131 |  |
Derivative assets (applying hedge accounting) |  |  |  |
Disclosure of financial assets [line items] |  |  |  |
Cash and cash equivalents | 0 | 0 |  |
Categories of current financial assets |  |  |  |
Current financial assets at fair value through profit or loss | 0 | 0 |  |
Current financial assets at amortized costs | 0 | 0 |  |
Current Derivative assets | 80,298 | 134,873 |  |
Other financial assets | 0 | 0 |  |
Trade and other receivables | 0 | 0 |  |
Total current financial assets And Cash and cash equivalents | 80,298 | 134,873 |  |
Categories of Non-current Financial assets |  |  |  |
Non-current financial assets at fair value through profit or loss | 0 | 0 |  |
Non-current financial assets at fair value through other comprehensive income | 0 | 0 |  |
Non-current financial assets at amortized costs | 0 | 0 |  |
Non-current Derivative assets | 189,148 | 190,079 |  |
Other financial assets | 0 | 0 |  |
Trade and other receivables | 0 | 0 |  |
Total non-current financial assets | 189,148 | 190,079 |  |
Total financial assets | ₩ 269,446 | ₩ 324,952 |  |

X
- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_45&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B13 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B13_a&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_CashAndCashEquivalents
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

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

X
- Definition The amount of current derivative financial assets. [Refer: Derivative financial assets] + 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_CurrentDerivativeFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of current financial assets. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_25&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_CurrentFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 8 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_8_f&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_CurrentFinancialAssetsAtAmortisedCost
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 8 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_8_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_CurrentFinancialAssetsAtFairValueThroughProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfFinancialAssetsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_25&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35H&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35M -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35M&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35N -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35N&doctype=Standard -URIDate 2023-03-23 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35I -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35I&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_FinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of non-current derivative financial assets. [Refer: Derivative financial assets] + 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_NoncurrentDerivativeFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of non-current financial assets. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_25&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_NoncurrentFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of non-current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 8 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_8_f&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_NoncurrentFinancialAssetsAtAmortisedCost
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 8 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_8_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of non-current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 8 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_8_h&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_NoncurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other non-current receivables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_h&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_b&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_NoncurrentReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_h&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_b&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_TradeAndOtherCurrentReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Other current financial assets other. + References No definition available. + Details
Name: | kep_OtherCurrentFinancialAssetsOther
Namespace Prefix: | kep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Other non current financial assets other. + References No definition available. + Details
Name: | kep_OtherNonCurrentFinancialAssetsOther
Namespace Prefix: | kep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_FinancialAssetsAtFairValueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_FinancialAssetsAtAmortisedCostCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_FinancialAssetsAtAmortisedCostMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=kep_DerivativeAssetsApplyingHedgeAccountingCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |