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Trade and Other Receivables (Tables)

12 Months Ended

Dec. 31, 2023

Trade and other receivables [abstract]

(1)	Trade and other receivables as of December 31, 2022 and 2023 are as follows:


		2022
		Gross amount		Allowance for doubtful accounts			Present value discount			Book value
		In millions of won
Current assets
Trade receivables	￦		9,700,880		(196,829	)		—			9,504,051
Other receivables			1,004,528		(44,388	)		(2,369	)		957,771

			10,705,408		(241,217	)		(2,369	)		10,461,822

Non-current assets
Trade receivables			197,955		(2,171	)		—			195,784
Other receivables			2,033,705		(65,065	)		(11,344	)		1,957,296

			2,231,660		(67,236	)		(11,344	)		2,153,080

	￦		12,937,068		(308,453	)		(13,713	)		12,614,902


		2023
		Gross amount		Allowance for doubtful accounts			Present value discount			Book value
		In millions of won
Current assets
Trade receivables	￦		11,239,601		(230,058	)		—			11,009,543
Other receivables			1,034,655		(53,683	)		(4,780	)		976,192

			12,274,256		(283,741	)		(4,780	)		11,985,735

Non-current assets
Trade receivables			207,668		(2,587	)		—			205,081
Other receivables			2,080,830		(80,270	)		(12,054	)		1,988,506

			2,288,498		(82,857	)		(12,054	)		2,193,587

	￦		14,562,754		(366,598	)		(16,834	)		14,179,322

Other Receivables

(2)	Other receivables as of December 31, 2022 and 2023 are as follows:


		2022
		Gross amount		Allowance for doubtful accounts			Present value discount			Book value
		In millions of won
Current assets
Non-trade receivables	￦		459,245		(41,293	)		(21	)		417,931
Accrued income			109,267		—			—			109,267
Deposits			289,580		—			(2,348	)		287,232
Finance lease receivables (*1)			67,583		(1,802	)		—			65,781
Others			78,853		(1,293	)		—			77,560

			1,004,528		(44,388	)		(2,369	)		957,771

Non-current assets
Non-trade receivables			140,128		(52,696	)		(182	)		87,250
Accrued income			2,004		—			—			2,004
Deposits			459,861		—			(11,162	)		448,699
Finance lease receivables (*2)			1,171,807		(2,703	)		—			1,169,104
Others			259,905		(9,666	)		—			250,239

			2,033,705		(65,065	)		(11,344	)		1,957,296

	￦		3,038,233		(109,453	)		(13,713	)		2,915,067

(1) Gross amount of finance lease receivables is the net lease investment by deducting unearned finance income of ￦114,347 million. (2) Gross amount of finance lease receivables is the net lease investment by deducting unearned finance income of ￦1,024,927 million.
		2023
		Gross amount		Allowance for doubtful accounts			Present value discount			Book value
		In millions of won
Current assets
Non-trade receivables	￦		393,859		(49,626	)		(53	)		344,180
Accrued income			133,033		—			—			133,033
Deposits			317,541		(4	)		(4,727	)		312,810
Finance lease receivables (*1)			75,661		(2,761	)		—			72,900
Others			114,561		(1,292	)		—			113,269

			1,034,655		(53,683	)		(4,780	)		976,192

Non-current assets
Non-trade receivables			198,453		(54,182	)		(102	)		144,169
Accrued income			7,342		—			—			7,342
Deposits			441,721		(263	)		(11,952	)		429,506
Finance lease receivables (*2)			1,173,500		(2,495	)		—			1,171,005
Others			259,814		(23,330	)		—			236,484

			2,080,830		(80,270	)		(12,054	)		1,988,506

	￦		3,115,485		(133,953	)		(16,834	)		2,964,698

(*1)

Gross amount of finance lease receivables is the net lease investment by deducting unearned finance income of ￦114,118 million.

(*2)

Gross amount of finance lease receivables is the net lease investment by deducting unearned finance income of ￦943,316 million.

Aging Analysis of Trade Receivables

(4)	Aging analysis of trade receivables as of December 31, 2022 and 2023 are as follows:


		2022			2023
		In millions of won
Trade receivables: (not overdue)	￦		9,509,775			11,120,582

Trade receivables: (impairment reviewed)			389,060			326,687

Less than 60 days			5,592			6,403
60 ~ 90 days			36,389			55,802
90 ~ 120 days			31,442			20,535
120 days ~ 1 year			99,655			58,350
Over 1 year			215,982			185,597

			9,898,835			11,447,269
Less: allowance for doubtful accounts			(199,000	)		(232,645	)

	￦		9,699,835			11,214,624

Aging Analysis of Other Receivables

(5)	Aging analysis of other receivables as of December 31, 2022 and 2023 are as follows:


		2022			2023
		In millions of won
Other receivables: (not overdue)	￦		2,857,253			2,857,337

Other receivables: (impairment reviewed)			180,980			258,148

Less than 60 days			92			5
60 ~ 90 days			13,643			27,634
90 ~ 120 days			2,982			727
120 days ~ 1 year			18,494			69,651
Over 1 year			145,769			160,131

			3,038,233			3,115,485
Less: allowance for doubtful accounts			(109,453	)		(133,953	)
Less: present value discount			(13,713	)		(16,834	)

	￦		2,915,067			2,964,698

Changes in the Allowance for Doubtful Accounts

(6)	Changes in the allowance for doubtful accounts for the years ended December 31, 2021, 2022 and 2023 are as follows:


		2021						2022						2023
		Trade receivables			Other receivables			Trade receivables			Other receivables			Trade receivables			Other receivables
		In millions of won
Beginning balance	￦		208,990			132,379			205,339			82,710			199,000			109,453
Bad debt expense			19,039			18,411			27,078			4,220			68,385			24,290
Write-off			(21,809	)		(58,762	)		(26,319	)		(1,103	)		(26,109	)		(4,472	)
Reversal			(1,071	)		(79	)		(3,444	)		(37	)		(5,577	)		(1,942	)
Others			190			(9,239	)		(3,654	)		23,663			(3,054	)		6,624

Ending balance	￦		205,339			82,710			199,000			109,453			232,645			133,953