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Classification of Financial Instruments

12 Months Ended

Dec. 31, 2023

Disclosure of detailed information about financial instruments [abstract]

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