XML 249 R234.htm IDEA: XBRL DOCUMENT
v3.25.1

Income Taxes - Summary of Changes in Deferred Income Tax Assets (Liabilities) (Details) - KRW (₩) ₩ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | ₩ 7,998,667 | ₩ 4,477,272 |
Amounts recognized in profit or loss | (378,178) | 3,427,690 |
Amount recognized in other comprehensive income (loss) | (128,337) | 93,705 | ₩ (354,903)
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 7,492,152 | 7,998,667 | 4,477,272
Deferred income tax on temporary differences |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | (5,589,462) | (7,416,288) |
Amounts recognized in profit or loss | 1,699,403 | 1,733,121 |
Amount recognized in other comprehensive income (loss) | (128,337) | 93,705 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | (4,018,396) | (5,589,462) | (7,416,288)
Employee benefits |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 339,284 | 199,553 |
Amounts recognized in profit or loss | 384,503 | 6,597 |
Amount recognized in other comprehensive income (loss) | 139,566 | 133,134 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 863,353 | 339,284 | 199,553
Cash flow hedges |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | (20,855) | (55,340) |
Amounts recognized in profit or loss | (126,825) | 29,622 |
Amount recognized in other comprehensive income (loss) | (8,435) | 4,863 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | (156,115) | (20,855) | (55,340)
Investments in subsidiaries, associates and joint ventures |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | (7,117,637) | (8,377,687) |
Amounts recognized in profit or loss | (597,996) | 1,300,263 |
Amount recognized in other comprehensive income (loss) | (134,639) | (40,213) |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | (7,850,272) | (7,117,637) | (8,377,687)
Property, plant and equipment |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | (7,007,277) | (7,541,638) |
Amounts recognized in profit or loss | (462,457) | 534,361 |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | (7,469,734) | (7,007,277) | (7,541,638)
Finance lease |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | (225,696) | (405,639) |
Amounts recognized in profit or loss | 683 | 179,943 |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | (225,013) | (225,696) | (405,639)
Intangible Assets |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | (23,405) | (24,931) |
Amounts recognized in profit or loss | (3,168) | 1,526 |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | (26,573) | (23,405) | (24,931)
Financial assets at fair value through profit or loss |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | (1,742) | 3,457 |
Amounts recognized in profit or loss | 1,012 | (5,199) |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | (730) | (1,742) | 3,457
Financial assets at fair value through other comprehensive income |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 27,358 | 21,143 |
Amounts recognized in profit or loss | 18,110 | 16,839 |
Amount recognized in other comprehensive income (loss) | (61,807) | (10,624) |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | (16,339) | 27,358 | 21,143
Deferred revenue |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 156,400 | 169,980 |
Amounts recognized in profit or loss | 1,705,918 | (13,580) |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 1,862,318 | 156,400 | 169,980
Provisions |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 7,041,660 | 7,089,344 |
Amounts recognized in profit or loss | 561,988 | (47,684) |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 7,603,648 | 7,041,660 | 7,089,344
Doubtful receivables |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 2,400 | 2,474 |
Amounts recognized in profit or loss | (136) | (74) |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 2,264 | 2,400 | 2,474
Other financial liabilities |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 17,992 | 21,418 |
Amounts recognized in profit or loss | (561) | (3,426) |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 17,431 | 17,992 | 21,418
Gains or losses on foreign exchange translation |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 128,010 | 134,316 |
Amounts recognized in profit or loss | 87,265 | (6,306) |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 215,275 | 128,010 | 134,316
Allowance for doubtful accounts |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 55,743 | 58,235 |
Amounts recognized in profit or loss | 12,078 | (2,492) |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 67,821 | 55,743 | 58,235
Accrued income |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 33,935 | 16,614 |
Amounts recognized in profit or loss | (48,467) | 17,321 |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | (14,532) | 33,935 | 16,614
Special deduction for property, plant and equipment |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | (211,860) | (215,159) |
Amounts recognized in profit or loss | 542 | 3,299 |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | (211,318) | (211,860) | (215,159)
Others |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 1,216,228 | 1,487,572 |
Amounts recognized in profit or loss | 166,914 | (277,889) |
Amount recognized in other comprehensive income (loss) | (63,022) | 6,545 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 1,320,120 | 1,216,228 | 1,487,572
Deferred income tax on unused tax losses and tax credit |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 13,588,129 | 11,893,560 |
Amounts recognized in profit or loss | (2,077,581) | 1,694,569 |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 11,510,548 | 13,588,129 | 11,893,560
Unused tax losses |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 13,338,743 | 11,662,105 |
Amounts recognized in profit or loss | (2,038,156) | 1,676,638 |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 11,300,587 | 13,338,743 | 11,662,105
Excess of donation limit |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 46,322 | 81,046 |
Amounts recognized in profit or loss | (4,112) | (34,724) |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | 42,210 | 46,322 | 81,046
Tax credit |  |  |
Deferred tax expenses by origination and reversal of deferred assets and liabilities and temporary differences [Line Items] |  |  |
Beginning balance | 203,064 | 150,409 |
Amounts recognized in profit or loss | (35,313) | 52,665 |
Amount recognized in other comprehensive income (loss) | 0 | 0 |
Amounts recognized directly in equity | 0 | 0 |
Ending balance | ₩ 167,751 | ₩ 203,064 | ₩ 150,409

X
- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_a&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 90 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_90&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph ab -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_ab&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

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

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_TemporaryDifferenceMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=kep_EmployeeBenefitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_CashFlowHedgesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_InvestmentsAccountedForUsingEquityMethodMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_PropertyPlantAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_LeaseReceivablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_IntangibleAssetsOtherThanGoodwillMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

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

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=kep_DeferredRevenueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_MiscellaneousOtherProvisionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=kep_DoubtfulReceivablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=kep_OtherFinancialLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=kep_GainsLossesOnForeignExchangeTranslationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_AllowanceForCreditLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=kep_AccruedIncomeReceivablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=kep_SpecialDeductionForPropertyPlantAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherTemporaryDifferencesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=kep_UnusedTaxLossesAndUnusedTaxCreditsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_UnusedTaxLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=kep_ExcessDonationLimitMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_UnusedTaxCreditsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |