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Retained Earnings and Dividends Paid | 12 Months Ended
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Dec. 31, 2024
Retained earnings [abstract] |
Retained Earnings and Dividends Paid |
31. | Retained Earnings and Dividends Paid
(1) | Details of retained earnings as of December 31, 2023 and 2024 are as follows:
|  |  |  |  | 2023 |  |  | 2024 |
|  |  |  |  | In millions of won |
Legal reserve (*) |  | ￦ |  |  |  |  | 1,604,910 |  |  |  | 1,604,910 |
Voluntary reserves |  |  |  |  |  |  | 2,812,313 |  |  |  | — |
Retained earnings (Undisposed deficit) before appropriations |  |  |  |  |  |  | 11,921,039 |  |  |  | 18,523,337 |
Retained earnings |  | ￦ |  |  |  |  | 16,338,262 |  |  |  | 20,128,247 |
| (*) | The KEPCO Act requires KEPCO to appropriate a legal reserve equal to at least 20 percent of net income for each accounting period until the reserve equals 50 percent of KEPCO’s common stock. The legal reserve is not available for cash dividends; however, this reserve may be credited to paid-in capital or offset against accumulated deficit by the resolution of the shareholders.
(2) | Details of voluntary reserves as of December 31, 2023 and 2024 are as follows:
|  |  |  |  | 2023 |  |  | 2024 |
|  |  |  |  | In millions of won |
Reserve for investment on social overhead capital |  | ￦ |  |  |  |  | 2,272,313 |  |  |  | — |
Reserve for research and human development |  |  |  |  |  |  | 330,000 |  |  |  | — |
Reserve for business expansion |  |  |  |  |  |  | — |  |  |  | — |
Reserve for equalizing dividends |  |  |  |  |  |  | 210,000 |  |  |  | — |
|  | ￦ |  |  |  |  | 2,812,313 |  |  |  | — |
(3) | Changes in retained earnings for the years ended December 31, 2023 and 2024 are as follows:
|  |  |  |  | 2023 |  |  | 2024 |
|  |  |  |  | In millions of won |
Beginning balance |  | ￦ |  |  |  |  | 21,431,300 |  |  |  | 16,338,262 |
Profit (loss) for the year attributed to owners of the controlling company |  |  |  |  |  |  | (4,822,549 | ) |  |  | 3,491,698 |
Changes in equity method retained earnings |  |  |  |  |  |  | (27,349 | ) |  |  | (6,346 | )
Remeasurements of defined benefit liability, net of tax |  |  |  |  |  |  | (242,987 | ) |  |  | (281,761 | )
Transfer of revaluation reserve |  |  |  |  |  |  | — |  |  |  | 586,394 |
Others |  |  |  |  |  |  | (153 | ) |  |  | — |
Ending balance |  | ￦ |  |  |  |  | 16,338,262 |  |  |  | 20,128,247 |
(4) | Dividends paid for the years ended December 31, 2022, 2023 and 2024 are as follows:
|  | 2022 |
In millions of won |  | Number of shares issued |  |  | Number of treasury stocks |  |  | Number of shares eligible for dividends |  |  |  |  |  | Dividends paid per share |  |  | Dividends paid |
|  |  |  |  |  |  |  |  |  |  |  |  |  | (In won) |  |  |  |
Common shares |  |  | 641,964,077 |  |  |  | — |  |  |  | 641,964,077 |  |  | ￦ |  |  |  |  | — |  |  |  | — |
|  | 2023 |
In millions of won |  | Number of shares issued |  |  | Number of treasury stocks |  |  | Number of shares eligible for dividends |  |  |  |  |  | Dividends paid per share |  |  | Dividends paid |
|  |  |  |  |  |  |  |  |  |  |  |  |  | (In won) |  |  |  |
Common shares |  |  | 641,964,077 |  |  |  | — |  |  |  | 641,964,077 |  |  | ￦ |  |  |  |  | — |  |  |  | — |
|  | 2024 |
In millions of won |  | Number of shares issued |  |  | Number of treasury stocks |  |  | Number of shares eligible for dividends |  |  |  |  |  | Dividends paid per share |  |  | Dividends paid |
|  |  |  |  |  |  |  |  |  |  |  |  |  | (In won) |  |  |  |
Common shares |  |  | 641,964,077 |  |  |  | — |  |  |  | 641,964,077 |  |  | ￦ |  |  |  |  | — |  |  |  | — |
(5) | Changes in retained earnings of investments in associates and joint ventures for the years ended December 31, 2023 and 2024 are as follows:
|  |  |  |  | 2023 |  |  | 2024 |
|  |  |  |  | In millions of won |
Beginning balance |  | ￦ |  |  |  |  | 16,275 |  |  |  | (11,074 | )
Changes |  |  |  |  |  |  | (27,349 | ) |  |  | (6,346 | )
Ending balance |  | ￦ |  |  |  |  | (11,074 | ) |  |  | (17,420 | )
(6) | Changes in remeasurement components related to defined benefit liability for the years ended December 31, 2023 and 2024 are as follows:
|  |  |  |  | 2023 |  |  | 2024 |
|  |  |  |  | In millions of won |
Beginning balance |  | ￦ |  |  |  |  | 614,805 |  |  |  | 29,229 |
Changes |  |  |  |  |  |  | (376,121 | ) |  |  | (421,327 | )
Income tax effect |  |  |  |  |  |  | 133,134 |  |  |  | 139,566 |
Transfer to reserve for business expansion |  |  |  |  |  |  | (342,589 | ) |  |  | 156,838 |
Ending balance |  | ￦ |  |  |  |  | 29,229 |  |  |  | (95,694 | )

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