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Finance Expenses | 12 Months Ended
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Dec. 31, 2023
Finance Expenses [Abstract] |
Finance Expenses |
40. | Finance Expenses
(1) | Finance expenses for the years ended December 31, 2021, 2022 and 2023 are as follows:
|  |  |  |  | 2021 |  |  | 2022 |  |  | 2023 |
|  |  |  |  | In millions of won |
Interest expense |  | ￦ |  |  |  |  | 1,914,457 |  |  |  | 2,818,546 |  |  |  | 4,451,659 |
Losses on sale of financial assets |  |  |  |  |  |  | 1,045 |  |  |  | 1,841 |  |  |  | 1 |
Losses on valuation of financial assets at fair value through profit or loss |  |  |  |  |  |  | 5,480 |  |  |  | 44,329 |  |  |  | 24,015 |
Losses on valuation of derivatives |  |  |  |  |  |  | 37,017 |  |  |  | 371,038 |  |  |  | 148,412 |
Losses on transaction of derivatives |  |  |  |  |  |  | 40,818 |  |  |  | 205,162 |  |  |  | 178,959 |
Losses on foreign currency translation |  |  |  |  |  |  | 1,159,334 |  |  |  | 934,005 |  |  |  | 491,782 |
Losses on foreign currency transaction |  |  |  |  |  |  | 83,558 |  |  |  | 346,711 |  |  |  | 49,677 |
Losses on repayment of financial liabilities |  |  |  |  |  |  | 10 |  |  |  | 15 |  |  |  | — |
Others |  |  |  |  |  |  | 4,058 |  |  |  | 25,144 |  |  |  | 2,513 |
|  | ￦ |  |  |  |  | 3,245,777 |  |  |  | 4,746,791 |  |  |  | 5,347,018 |
(2) | Details of interest expense included in finance expenses for the years ended December 31, 2021, 2022 and 2023 are as follows:
|  |  |  |  | 2021 |  |  | 2022 |  |  | 2023 |
|  |  |  |  | In millions of won |
Trade and other payables |  | ￦ |  |  |  |  | 213,765 |  |  |  | 204,078 |  |  |  | 200,440 |
Short-term borrowings |  |  |  |  |  |  | 42,371 |  |  |  | 145,201 |  |  |  | 376,066 |
Long-term borrowings |  |  |  |  |  |  | 115,141 |  |  |  | 204,037 |  |  |  | 407,915 |
Debt securities |  |  |  |  |  |  | 1,728,588 |  |  |  | 2,388,517 |  |  |  | 3,634,680 |
Other financial liabilities |  |  |  |  |  |  | 384,423 |  |  |  | 472,248 |  |  |  | 614,332 |
|  |  |  |  |  |  | 2,484,288 |  |  |  | 3,414,081 |  |  |  | 5,233,433 |
Less: Capitalized borrowing costs |  |  |  |  |  |  | (569,831 | ) |  |  | (595,535 | ) |  |  | (781,774 | )
|  | ￦ |  |  |  |  | 1,914,457 |  |  |  | 2,818,546 |  |  |  | 4,451,659 |
Capitalization rates for the years ended December 31, 2021, 2022 and 2023 are 2.02%~4.33%, 2.25%~3.86% and 2.34%~4.28%, respectively.

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