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Classification of Financial Instruments | 12 Months Ended
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Dec. 31, 2023
Disclosure of detailed information about financial instruments [abstract] |
Classification of Financial Instruments |
5. | Classification of Financial Instruments
(1) | Classification of financial assets as of December 31, 2022 and 2023 are as follows:
|  |  |  |  | 2022 |
|  |  |  |  | Financial assets at fair value through profit or loss |  |  | Financial assets at fair value through other comprehensive income |  |  | Financial assets at amortized cost |  |  | Derivative assets (applying hedge accounting) |  |  | Total |
|  |  |  |  | In millions of won |
Current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | ￦ |  |  |  |  | — |  |  |  | — |  |  |  | 3,234,780 |  |  |  | — |  |  |  | 3,234,780 |
Current financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current financial assets at fair value through profit or loss |  |  |  |  |  |  | 3,181,791 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3,181,791 |
Current financial assets at amortized costs |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 16,762 |  |  |  | — |  |  |  | 16,762 |
Current derivative assets |  |  |  |  |  |  | 154,730 |  |  |  | — |  |  |  | — |  |  |  | 134,873 |  |  |  | 289,603 |
Other financial assets |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 798,819 |  |  |  | — |  |  |  | 798,819 |
Trade and other receivables |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 10,461,822 |  |  |  | — |  |  |  | 10,461,822 |
|  |  |  |  |  |  | 3,336,521 |  |  |  | — |  |  |  | 14,512,183 |  |  |  | 134,873 |  |  |  | 17,983,577 |
Non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-current financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-current financial assets at fair value through profit or loss |  |  |  |  |  |  | 527,717 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 527,717 |
Non-current financial assets at fair value through other comprehensive income |  |  |  |  |  |  | — |  |  |  | 502,829 |  |  |  | — |  |  |  | — |  |  |  | 502,829 |
Non-current financial assets at amortized costs |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 10,236 |  |  |  | — |  |  |  | 10,236 |
Non-current derivative assets |  |  |  |  |  |  | 538,342 |  |  |  | — |  |  |  | — |  |  |  | 190,079 |  |  |  | 728,421 |
Other financial assets |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 1,567,632 |  |  |  | — |  |  |  | 1,567,632 |
Trade and other receivables |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 2,153,080 |  |  |  | — |  |  |  | 2,153,080 |
|  |  |  |  |  |  | 1,066,059 |  |  |  | 502,829 |  |  |  | 3,730,948 |  |  |  | 190,079 |  |  |  | 5,489,915 |
|  | ￦ |  |  |  |  | 4,402,580 |  |  |  | 502,829 |  |  |  | 18,243,131 |  |  |  | 324,952 |  |  |  | 23,473,492 |
|  |  |  |  | 2023 |
|  |  |  |  | Financial assets at fair value through profit or loss |  |  | Financial assets at fair value through other comprehensive income |  |  | Financial assets at amortized cost |  |  | Derivative assets (applying hedge accounting) |  |  | Total |
|  |  |  |  | In millions of won |
Current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | ￦ |  |  |  |  | — |  |  |  | — |  |  |  | 4,342,887 |  |  |  | — |  |  |  | 4,342,887 |
Current financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current financial assets at fair value through profit or loss |  |  |  |  |  |  | 2,054,021 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,054,021 |
Current financial assets at amortized costs |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 28,905 |  |  |  | — |  |  |  | 28,905 |
Current derivative assets |  |  |  |  |  |  | 227,434 |  |  |  | — |  |  |  | — |  |  |  | 80,298 |  |  |  | 307,732 |
Other financial assets |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 716,739 |  |  |  | — |  |  |  | 716,739 |
Trade and other receivables |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 11,985,735 |  |  |  | — |  |  |  | 11,985,735 |
|  |  |  |  |  |  | 2,281,455 |  |  |  | — |  |  |  | 17,074,266 |  |  |  | 80,298 |  |  |  | 19,436,019 |
Non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-current financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-current financial assets at fair value through profit or loss |  |  |  |  |  |  | 657,264 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 657,264 |
Non-current financial assets at fair value through other comprehensive income |  |  |  |  |  |  | — |  |  |  | 502,443 |  |  |  | — |  |  |  | — |  |  |  | 502,443 |
Non-current financial assets at amortized costs |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 9,938 |  |  |  | — |  |  |  | 9,938 |
Non-current derivative assets |  |  |  |  |  |  | 503,514 |  |  |  | — |  |  |  | — |  |  |  | 189,148 |  |  |  | 692,662 |
Other financial assets |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 1,683,907 |  |  |  | — |  |  |  | 1,683,907 |
Trade and other receivables |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 2,193,587 |  |  |  | — |  |  |  | 2,193,587 |
|  |  |  |  |  |  | 1,160,778 |  |  |  | 502,443 |  |  |  | 3,887,432 |  |  |  | 189,148 |  |  |  | 5,739,801 |
|  | ￦ |  |  |  |  | 3,442,233 |  |  |  | 502,443 |  |  |  | 20,961,698 |  |  |  | 269,446 |  |  |  | 25,175,820 |
(2) | Classification of financial liabilities as of December 31, 2022 and 2023 are as follows:
|  |  |  |  | 2022 |
|  |  |  |  | Financial liabilities at fair value through profit or loss |  |  | Financial liabilities recognized at amortized cost |  |  | Derivative liabilities (applying hedge accounting) |  |  | Total |
|  |  |  |  | In millions of won |
Current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings |  | ￦ |  |  |  |  | — |  |  |  | 12,457,853 |  |  |  | — |  |  |  | 12,457,853 |
Debt securities |  |  |  |  |  |  | — |  |  |  | 10,201,149 |  |  |  | — |  |  |  | 10,201,149 |
Derivative liabilities |  |  |  |  |  |  | 44,994 |  |  |  | — |  |  |  | — |  |  |  | 44,994 |
Trade and other payables |  |  |  |  |  |  | — |  |  |  | 11,983,549 |  |  |  | — |  |  |  | 11,983,549 |
|  |  |  |  |  |  | 44,994 |  |  |  | 34,642,551 |  |  |  | — |  |  |  | 34,687,545 |
Non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings |  |  |  |  |  |  | — |  |  |  | 2,962,323 |  |  |  | — |  |  |  | 2,962,323 |
Debt securities |  |  |  |  |  |  | — |  |  |  | 94,984,040 |  |  |  | — |  |  |  | 94,984,040 |
Derivative liabilities |  |  |  |  |  |  | 362,252 |  |  |  | — |  |  |  | 25,505 |  |  |  | 387,757 |
Trade and other payables |  |  |  |  |  |  | — |  |  |  | 5,638,914 |  |  |  | — |  |  |  | 5,638,914 |
|  |  |  |  |  |  | 362,252 |  |  |  | 103,585,277 |  |  |  | 25,505 |  |  |  | 103,973,034 |
|  | ￦ |  |  |  |  | 407,246 |  |  |  | 138,227,828 |  |  |  | 25,505 |  |  |  | 138,660,579 |
|  |  |  |  | 2023 |
|  |  |  |  | Financial liabilities at fair value through profit or loss |  |  | Financial liabilities recognized at amortized cost |  |  | Derivative liabilities (applying hedge accounting) |  |  | Total |
|  |  |  |  | In millions of won |
Current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings |  | ￦ |  |  |  |  | — |  |  |  | 16,446,821 |  |  |  | — |  |  |  | 16,446,821 |
Debt securities |  |  |  |  |  |  | — |  |  |  | 24,674,526 |  |  |  | — |  |  |  | 24,674,526 |
Derivative liabilities |  |  |  |  |  |  | 18,379 |  |  |  | — |  |  |  | — |  |  |  | 18,379 |
Trade and other payables |  |  |  |  |  |  | — |  |  |  | 9,089,973 |  |  |  | — |  |  |  | 9,089,973 |
|  |  |  |  |  |  | 18,379 |  |  |  | 50,211,320 |  |  |  | — |  |  |  | 50,229,699 |
Non-current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings |  |  |  |  |  |  | — |  |  |  | 3,392,831 |  |  |  | — |  |  |  | 3,392,831 |
Debt securities |  |  |  |  |  |  | — |  |  |  | 89,117,652 |  |  |  | — |  |  |  | 89,117,652 |
Derivative liabilities |  |  |  |  |  |  | 410,291 |  |  |  | — |  |  |  | 23,564 |  |  |  | 433,855 |
Trade and other payables |  |  |  |  |  |  | — |  |  |  | 4,981,957 |  |  |  | — |  |  |  | 4,981,957 |
|  |  |  |  |  |  | 410,291 |  |  |  | 97,492,440 |  |  |  | 23,564 |  |  |  | 97,926,295 |
|  | ￦ |  |  |  |  | 428,670 |  |  |  | 147,703,760 |  |  |  | 23,564 |  |  |  | 148,155,994 |
(3) | Classification of comprehensive income (loss) from financial instruments for the years ended December 31, 2021, 2022 and 2023 are as follows:
|  |  |  |  |  |  | 2021 |  |  | 2022 |  |  | 2023 |
|  |  |  |  |  |  | In millions of won |
Cash and cash equivalents |  | Interest income |  | ￦ |  |  |  |  | 12,692 |  |  |  | 51,872 |  |  |  | 100,205 |
|  | Gain (loss) on foreign currency transactions and translations |  |  |  |  |  |  | 34,923 |  |  |  | 22,158 |  |  |  | (2,073 | )
Financial assets at fair value through profit or loss |  | Interest income |  |  |  |  |  |  | 18,415 |  |  |  | 58,540 |  |  |  | 65,470 |
|  | Dividends income |  |  |  |  |  |  | 2,949 |  |  |  | 1,994 |  |  |  | 4,193 |
|  | Gain (loss) on valuation of derivatives |  |  |  |  |  |  | 450,896 |  |  |  | 336,049 |  |  |  | 144,797 |
|  | Gain (loss) on transaction of derivatives |  |  |  |  |  |  | 54,352 |  |  |  | 205,298 |  |  |  | 130,230 |
|  | Gain (loss) on valuation of financial assets |  |  |  |  |  |  | 8,858 |  |  |  | (37,230 | ) |  |  | 128,307 |
|  | Gain (loss) on disposal of financial assets |  |  |  |  |  |  | 4,221 |  |  |  | 9,358 |  |  |  | 13,161 |
Financial assets at fair value through other comprehensive income |  | Dividends income |  |  |  |  |  |  | 7,573 |  |  |  | 26,881 |  |  |  | 21,748 |
Financial assets at amortized cost |  | Interest income |  |  |  |  |  |  | 797 |  |  |  | 1,308 |  |  |  | 2,929 |
|  | Gain (loss) on foreign currency transactions and translations |  |  |  |  |  |  | (3,647 | ) |  |  | 5,087 |  |  |  | (1,774 | )
Loans |  | Interest income |  |  |  |  |  |  | 25,196 |  |  |  | 33,545 |  |  |  | 44,029 |
|  | Gain (loss) on foreign currency transactions and translations |  |  |  |  |  |  | 729 |  |  |  | 596 |  |  |  | 127 |
Trade and other receivables |  | Interest income |  |  |  |  |  |  | 144,543 |  |  |  | 164,653 |  |  |  | 168,303 |
|  | Gain (loss) on disposal of financial assets |  |  |  |  |  |  | 2,452 |  |  |  | — |  |  |  | — |
|  | Gain (loss) on foreign currency transactions and translations |  |  |  |  |  |  | 14,207 |  |  |  | 1,019 |  |  |  | 27,363 |
Short-term financial instruments |  | Interest income |  |  |  |  |  |  | 7,531 |  |  |  | 15,827 |  |  |  | 34,260 |
|  | Gain (loss) on foreign currency transactions and translations |  |  |  |  |  |  | 32,218 |  |  |  | 3,513 |  |  |  | — |
Long-term financial instruments |  | Interest income |  |  |  |  |  |  | 12,470 |  |  |  | 14,371 |  |  |  | 14,183 |
|  | Gain (loss) on foreign currency transactions and translations |  |  |  |  |  |  | 27 |  |  |  | 1 |  |  |  | — |
Other financial assets |  | Interest income |  |  |  |  |  |  | 230 |  |  |  | 637 |  |  |  | 241 |
Derivatives (applying hedge accounting) |  | Gain (loss) on valuation of derivatives (profit or loss) |  |  |  |  |  |  | 211,180 |  |  |  | 149,888 |  |  |  | 76,814 |
|  | Gain (loss) on valuation of derivatives (equity, before tax) |  |  |  |  |  |  | (11,734 | ) |  |  | (93,699 | ) |  |  | (10,539 | )
|  | Gain (loss) on transaction of derivatives |  |  |  |  |  |  | 31,351 |  |  |  | 54,422 |  |  |  | 19,604 |
Financial liabilities at fair value through profit or loss |  | Gain (loss) on valuation of derivatives |  |  |  |  |  |  | 2,751 |  |  |  | (345,313 | ) |  |  | 961 |
|  | Gain (loss) on transaction of derivatives |  |  |  |  |  |  | (15,358 | ) |  |  | (110,236 | ) |  |  | (80,640 | )
Financial liabilities carried at amortized cost |  | Interest expense of borrowings and debt securities |  |  |  |  |  |  | 1,316,269 |  |  |  | 2,142,220 |  |  |  | 3,636,887 |
|  | Gain (loss) on repayment of financial liabilities |  |  |  |  |  |  | (10 | ) |  |  | (15 | ) |  |  | — |
|  | Interest expense of trade and other payables |  |  |  |  |  |  | 213,765 |  |  |  | 204,078 |  |  |  | 200,440 |
|  | Interest expense of others |  |  |  |  |  |  | 384,423 |  |  |  | 472,248 |  |  |  | 614,332 |
|  | Other finance income |  |  |  |  |  |  | 1,284 |  |  |  | 927 |  |  |  | 4,971 |
|  | Other finance expenses |  |  |  |  |  |  | 2,504 |  |  |  | 167 |  |  |  | 1,796 |
|  | Gain (loss) on foreign currency transactions and translations |  |  |  |  |  |  | (1,162,835 | ) |  |  | (936,269 | ) |  |  | (420,203 | )
Derivatives (applying hedge accounting) |  | Gain (loss) on valuation of derivatives (profit or loss) |  |  |  |  |  |  | 158,167 |  |  |  | 83,594 |  |  |  | 11,627 |
|  | Gain (loss) on valuation of derivatives (equity, before tax) |  |  |  |  |  |  | (28,726 | ) |  |  | 28,647 |  |  |  | 2,021 |
|  | Gain (loss) on transaction of derivatives |  |  |  |  |  |  | 13,737 |  |  |  | 75,201 |  |  |  | 20,465 |

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- Definition The entire disclosure for financial instruments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Section Scope -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS07_g3-5A_TI -URIDate 2023-03-23 + Details
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