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Investments in Joint Ventures 4 (Details) - KRW (₩) ₩ in Millions | 12 Months Ended |
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Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Disclosure of joint ventures [line items] |  |  |  |  |  |
Book value |  | ₩ 4,581,340 |  | ₩ 3,485,699 |  | ₩ 3,147,584
Shuweihat Asia Power Investment B.V. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 176,432 |  | ₩ 142,660 |  |
Effective percentage of ownership |  | 49.00% | [1] | 49.00% | [2] |
Share in net assets |  | ₩ 86,450 |  | ₩ 69,902 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 86,450 |  | 69,902 |  | 66,452
Shuweihat Asia Operation & Maintenance Company |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 3,887 |  | ₩ 3,305 |  |
Effective percentage of ownership |  | 55.00% | [1] | 55.00% | [2] |
Share in net assets |  | ₩ 2,138 |  | ₩ 1,818 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 2,138 | [3] | 1,818 | [3] | 1,631
Waterbury Lake Uranium L.P. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 80,042 |  | ₩ 73,770 |  |
Effective percentage of ownership |  | 29.68% | [1] | 30.65% | [2] |
Share in net assets |  | ₩ 23,756 |  | ₩ 22,612 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 23,756 | [4] | 22,612 | [4] | 21,750
ASM-BG Investicii AD |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 33,872 |  | ₩ 29,478 |  |
Effective percentage of ownership |  | 50.00% | [1] | 50.00% | [2] |
Share in net assets |  | ₩ 16,936 |  | ₩ 14,739 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 16,936 |  | 14,739 |  | 14,555
RES Technology AD |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 30,137 |  | ₩ 28,765 |  |
Effective percentage of ownership |  | 50.00% | [1] | 50.00% | [2] |
Share in net assets |  | ₩ 15,069 |  | ₩ 14,383 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 15,069 |  | 14,383 |  | 15,133
KV Holdings, Inc. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 17,303 |  | ₩ 12,966 |  |
Effective percentage of ownership |  | 40.00% | [1] | 40.00% | [2] |
Share in net assets |  | ₩ 6,921 |  | ₩ 5,186 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 6,921 | [5] | 5,186 | [6] | 9,659
KEPCO SPC Power Corporation |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 265,231 |  | ₩ 261,362 |  |
Effective percentage of ownership |  | 60.00% | [1] | 75.20% | [2] |
Share in net assets |  | ₩ 159,139 |  | ₩ 196,544 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 159,139 | [3],[5] | 196,544 | [3],[6] | 179,594
Gansu Datang Yumen Wind Power Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 19,797 |  | ₩ 15,788 |  |
Effective percentage of ownership |  | 40.00% | [1] | 40.00% | [2] |
Share in net assets |  | ₩ 7,919 |  | ₩ 6,315 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 7,919 |  | 6,315 |  | 6,024
Datang Chifeng Renewable Power Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 511,290 |  | ₩ 466,847 |  |
Effective percentage of ownership |  | 40.00% | [1] | 40.00% | [2] |
Share in net assets |  | ₩ 204,516 |  | ₩ 186,739 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 204,516 |  | 186,739 |  | 191,982
Datang KEPCO Chaoyang Renewable Power Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 120,811 |  | ₩ 108,017 |  |
Effective percentage of ownership |  | 40.00% | [1] | 40.00% | [2] |
Share in net assets |  | ₩ 48,325 |  | ₩ 43,207 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 48,325 |  | 43,207 |  | 44,398
Rabigh Electricity Company |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 778,404 |  | ₩ 701,614 |  |
Effective percentage of ownership |  | 40.00% | [1] | 40.00% | [2] |
Share in net assets |  | ₩ 311,362 |  | ₩ 280,646 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | (40,752) |  | (45,692) |  |
Others |  | (717) |  | 97 |  |
Book value |  | 269,893 | [4] | 235,051 |  | 214,607
Rabigh Operation & Maintenance Company Limited |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 20,778 |  | ₩ 12,411 |  |
Effective percentage of ownership |  | 40.00% | [1] | 40.00% | [2] |
Share in net assets |  | ₩ 8,311 |  | ₩ 4,964 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 8,311 |  | 4,964 |  | 5,113
Jamaica Public Service Company Limited |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 992,954 |  | ₩ 840,820 |  |
Effective percentage of ownership |  | 40.00% | [1] | 40.00% | [2] |
Share in net assets |  | ₩ 397,182 |  | ₩ 336,328 |  |
Investment differential |  | 29,357 |  | 29,357 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | (13,923) |  | (15,819) |  |
Book value |  | 412,616 |  | 349,866 |  | 331,407
KW Nuclear Components Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 42,075 |  | ₩ 41,903 |  |
Effective percentage of ownership |  | 45.00% | [1] | 45.00% | [2] |
Share in net assets |  | ₩ 18,934 |  | ₩ 18,856 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | (176) |  | (176) |  |
Book value |  | 18,758 |  | 18,680 |  | 17,090
Busan Shinho Solar Power Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 27,972 |  | ₩ 26,675 |  |
Effective percentage of ownership |  | 25.00% | [1] | 25.00% | [2] |
Share in net assets |  | ₩ 6,993 |  | ₩ 6,669 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 6,993 |  | 6,669 |  | 6,719
Global Trade Of Power System Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 2,402 |  | ₩ 2,121 |  |
Effective percentage of ownership |  | 29.00% | [1] | 29.00% | [2] |
Share in net assets |  | ₩ 696 |  | ₩ 615 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 696 | [7] | 615 | [7] | 698
Expressway Solar-light Power Generation Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 11,541 |  | ₩ 10,374 |  |
Effective percentage of ownership |  | 50.00% | [1] | 50.00% | [2] |
Share in net assets |  | ₩ 5,771 |  | ₩ 5,187 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 5,771 |  | 5,187 |  | 4,754
Amman Asia Electric Power Company |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 448,107 |  | ₩ 372,373 |  |
Effective percentage of ownership |  | 60.00% | [1] | 60.00% | [2] |
Share in net assets |  | ₩ 268,864 |  | ₩ 223,424 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 268,864 | [3] | 223,424 | [3] | 220,254
KAPES, Inc. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 41,522 |  | ₩ 37,591 |  |
Effective percentage of ownership |  | 51.00% | [1] | 51.00% | [2] |
Share in net assets |  | ₩ 21,176 |  | ₩ 19,171 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | (25,107) |  | (22,186) |  |
Others |  | 3,931 |  | 3,015 |  |
Book value |  | 0 | [3] | 0 | [3] | 0
Honam Wind Power Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 16,556 |  | ₩ 16,245 |  |
Effective percentage of ownership |  | 29.00% | [1] | 29.00% | [2] |
Share in net assets |  | ₩ 4,801 |  | ₩ 4,711 |  |
Investment differential |  | 32 |  | 32 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 4,833 |  | 4,743 |  | 4,819
Korea Power Engineering Service Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 20,873 |  | ₩ 19,681 |  |
Effective percentage of ownership |  | 29.00% | [1] | 29.00% | [2] |
Share in net assets |  | ₩ 6,054 |  | ₩ 5,708 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 6,054 |  | 5,708 |  | 5,543
Chun-cheon Energy Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 123,222 |  | ₩ 118,152 |  |
Effective percentage of ownership |  | 29.90% | [1] | 29.90% | [2] |
Share in net assets |  | ₩ 36,843 |  | ₩ 35,327 |  |
Investment differential |  | 3 |  | 3 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | (247) |  | (247) |  |
Book value |  | 36,599 |  | 35,083 |  | 32,044
Yeonggwangbaeksu Wind Power Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 24,827 |  | ₩ 22,918 |  |
Effective percentage of ownership |  | 15.00% | [1] | 15.00% | [2] |
Share in net assets |  | ₩ 3,723 |  | ₩ 3,437 |  |
Investment differential |  | 6 |  | 6 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 3,729 | [7] | 3,443 | [7] | 3,151
Nghi Son 2 Power LLC |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 1,126,156 |  | ₩ 835,977 |  |
Effective percentage of ownership |  | 50.00% | [1] | 50.00% | [2] |
Share in net assets |  | ₩ 563,079 |  | ₩ 417,989 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 563,079 |  | 417,989 |  | 408,839
Kelar S.A |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 229,196 |  | ₩ 197,779 |  |
Effective percentage of ownership |  | 65.00% | [1] | 65.00% | [2] |
Share in net assets |  | ₩ 148,978 |  | ₩ 128,557 |  |
Investment differential |  | 3,389 |  | 2,972 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 152,367 | [3] | 131,529 | [3] | 117,137
PT. Tanjung Power Indonesia |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 287,370 |  | ₩ 257,574 |  |
Effective percentage of ownership |  | 35.00% | [1] | 35.00% | [2] |
Share in net assets |  | ₩ 100,580 |  | ₩ 90,151 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 100,580 |  | 90,151 |  | 92,907
Incheon New Power Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 1,040 |  | ₩ 1,027 |  |
Effective percentage of ownership |  | 29.00% | [1] | 29.00% | [2] |
Share in net assets |  | ₩ 302 |  | ₩ 298 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 302 | [8] | 298 | [8] | 198
Seokmun Energy Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 53,296 |  | ₩ 57,211 |  |
Effective percentage of ownership |  | 29.00% | [1] | 29.00% | [2] |
Share in net assets |  | ₩ 15,456 |  | ₩ 16,591 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 15,456 |  | 16,591 |  | 17,336
Daehan Wind Power PSC |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 42,655 |  | ₩ 32,853 |  |
Effective percentage of ownership |  | 50.00% | [1] | 50.00% | [2] |
Share in net assets |  | ₩ 21,327 |  | ₩ 16,426 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 21,327 |  | 16,426 |  | 13,923
Barakah One Company |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ (1,821,204) |  | ₩ (1,314,727) |  |
Effective percentage of ownership |  | 18.00% | [1] | 18.00% | [2] |
Share in net assets |  | ₩ (327,817) |  | ₩ (236,651) |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 153,104 |  | 95,932 |  |
Others |  | 174,713 |  | 140,719 |  |
Book value |  | 0 | [9] | 0 | [10] | 0
Nawah Energy Company |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 2,179 |  | ₩ 1,835 |  |
Effective percentage of ownership |  | 18.00% | [1] | 18.00% | [2] |
Share in net assets |  | ₩ 392 |  | ₩ 330 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 392 | [9] | 330 | [10] | 315
Momentum |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 586 |  | ₩ 628 |  |
Effective percentage of ownership |  | 33.33% | [1] | 33.33% | [2] |
Share in net assets |  | ₩ 195 |  | ₩ 209 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 195 |  | 209 |  | 345
Daegu Green Power Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 93,677 |  | ₩ 86,150 |  |
Effective percentage of ownership |  | 54.24% | [1] | 54.24% | [2] |
Share in net assets |  | ₩ 50,810 |  | ₩ 46,728 |  |
Investment differential |  | 84 |  | 84 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | (20,381) |  | (20,382) |  |
Book value |  | 30,513 | [11] | 26,430 | [11] | 29,360
Yeonggwang Wind Power Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 55,769 |  | ₩ 49,756 |  |
Effective percentage of ownership |  | 46.00% | [1] | 46.00% | [2] |
Share in net assets |  | ₩ 25,654 |  | ₩ 22,888 |  |
Investment differential |  | 492 |  | 492 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 26,146 |  | 23,380 |  | 20,713
Chester Solar IV SpA |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 340 |  | ₩ 931 |  |
Effective percentage of ownership |  | 90.00% | [1] | 45.00% | [2] |
Share in net assets |  | ₩ 306 |  | ₩ 419 |  |
Investment differential |  | 1,146 |  | 65 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 1,452 | [12] | 484 |  | 181
Chester Solar V SpA |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ (61) |  | ₩ 122 |  |
Effective percentage of ownership |  | 90.00% | [1] | 45.00% | [2] |
Share in net assets |  | ₩ (55) |  | ₩ 55 |  |
Investment differential |  | 317 |  | 136 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 262 | [12] | 191 |  | 156
Diego de Almagro Solar SpA |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 1,140 |  | ₩ 1,878 |  |
Effective percentage of ownership |  | 90.00% | [1] | 45.00% | [2] |
Share in net assets |  | ₩ 1,026 |  | ₩ 846 |  |
Investment differential |  | 674 |  | 108 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 1,700 | [12] | 954 |  | 540
South Jamaica Power Company Limited |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 243,822 |  | ₩ 215,559 |  |
Effective percentage of ownership |  | 20.00% | [1] | 20.00% | [2] |
Share in net assets |  | ₩ 48,764 |  | ₩ 43,112 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | (4) |  | (3) |  |
Book value |  | 48,760 |  | 43,109 |  | 46,437
Daesan Green Energy Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 72,374 |  | ₩ 63,402 |  |
Effective percentage of ownership |  | 35.00% | [1] | 35.00% | [2] |
Share in net assets |  | ₩ 25,331 |  | ₩ 22,191 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 25,331 |  | 22,191 |  | 19,218
RE Holiday Holdings LLC |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 179,562 |  | ₩ 168,184 |  |
Effective percentage of ownership |  | 50.00% | [1] | 50.00% | [2] |
Share in net assets |  | ₩ 89,780 |  | ₩ 84,092 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 89,780 |  | 84,092 |  | 85,370
RE Pioneer Holdings LLC |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 111,243 |  | ₩ 108,162 |  |
Effective percentage of ownership |  | 50.00% | [1] | 50.00% | [2] |
Share in net assets |  | ₩ 55,622 |  | ₩ 54,081 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 55,622 |  | 54,081 |  | 55,172
RE Barren Ridge 1 Holdings LLC |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 119,612 |  | ₩ 116,307 |  |
Effective percentage of ownership |  | 50.00% | [1] | 50.00% | [2] |
Share in net assets |  | ₩ 59,806 |  | ₩ 58,154 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 59,806 |  | 58,154 |  | 3,350
RE Astoria 2 LandCo LLC |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 16,238 |  | ₩ 13,874 |  |
Effective percentage of ownership |  | 50.00% | [1] | 50.00% | [2] |
Share in net assets |  | ₩ 8,119 |  | ₩ 6,937 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 8,119 |  | 6,937 |  | 6,599
RE Barren Ridge LandCo LLC |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 5,716 |  | ₩ 4,883 |  |
Effective percentage of ownership |  | 50.00% | [1] | 50.00% | [2] |
Share in net assets |  | ₩ 2,857 |  | ₩ 2,441 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 2,857 |  | 2,441 |  | 2,333
Laurel SpA |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 426 |  | ₩ 897 |  |
Effective percentage of ownership |  | 90.00% | [1] | 45.00% | [2] |
Share in net assets |  | ₩ 382 |  | ₩ 403 |  |
Investment differential |  | 1,050 |  | 210 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 1,432 | [12] | 613 |  | 554
KIAMCO KOWEPO Bannerton Hold Co Pty Ltd |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 33,586 |  | ₩ 29,997 |  |
Effective percentage of ownership |  | 12.37% | [1] | 12.37% | [2] |
Share in net assets |  | ₩ 4,155 |  | ₩ 3,710 |  |
Investment differential |  | 9 |  | 9 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | (3,015) |  | 0 |  |
Book value |  | 1,149 | [7] | 3,719 | [7] | 3,651
Cheong-Song Noraesan Wind Power Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 14,669 |  | ₩ 12,734 |  |
Effective percentage of ownership |  | 29.01% | [1] | 29.01% | [2] |
Share in net assets |  | ₩ 4,256 |  | ₩ 3,695 |  |
Investment differential |  | 61 |  | 61 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 4,317 | [4] | 3,756 | [4] | 4,263
Chester Solar I SpA |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 1,481 |  | ₩ 2,134 |  |
Effective percentage of ownership |  | 90.00% | [1] | 45.00% | [2] |
Share in net assets |  | ₩ 1,333 |  | ₩ 960 |  |
Investment differential |  | 316 |  | 278 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 1,649 | [12] | 1,238 |  | 1,314
Solar Philippines Calatagan Corporation |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 128,254 |  | ₩ 108,382 |  |
Effective percentage of ownership |  | 38.00% | [1] | 38.00% | [2] |
Share in net assets |  | ₩ 48,737 |  | ₩ 41,185 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 14,958 |  | 16,945 |  |
Book value |  | 63,695 |  | 58,130 |  | 56,902
Saemangeum Solar Power Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 28,734 |  | ₩ 28,911 |  |
Effective percentage of ownership |  | 81.01% | [1] | 81.01% | [2] |
Share in net assets |  | ₩ 23,277 |  | ₩ 23,419 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 23,277 | [13] | 23,419 | [13] | 23,551
Chungsongmeon BongSan wind power Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 2,787 |  | ₩ 3,045 |  |
Effective percentage of ownership |  | 29.00% | [1] | 29.00% | [2] |
Share in net assets |  | ₩ 808 |  | ₩ 883 |  |
Investment differential |  | 1,782 |  | 1,782 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 2,590 | [7] | 2,665 | [7] | 3,470
Jaeun Resident Wind Power Plant Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 7,052 |  | ₩ 7,636 |  |
Effective percentage of ownership |  | 29.00% | [1] | 29.00% | [2] |
Share in net assets |  | ₩ 2,045 |  | ₩ 2,214 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 2,045 | [7] | 2,214 | [7] | 2,236
DE Energia SpA |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 7,410 |  | ₩ 6,601 |  |
Effective percentage of ownership |  | 49.00% | [1] | 49.00% | [2] |
Share in net assets |  | ₩ 3,631 |  | ₩ 3,235 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 7,431 |  | 6,468 |  |
Book value |  | 11,062 |  | 9,703 |  | 9,536
Dangjin Eco Power Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 78,018 |  | ₩ 77,681 |  |
Effective percentage of ownership |  | 34.00% | [1] | 34.00% | [2] |
Share in net assets |  | ₩ 26,526 |  | ₩ 26,412 |  |
Investment differential |  | 341 |  | 341 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 26,867 |  | 26,753 |  | 26,859
Haemodum Solar Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 6,592 |  | ₩ 6,371 |  |
Effective percentage of ownership |  | 49.00% | [1] | 49.00% | [2] |
Share in net assets |  | ₩ 3,230 |  | ₩ 3,122 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 3,230 |  | 3,122 |  | 3,367
Yangyang Wind Power Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 23,193 |  | ₩ 20,784 |  |
Effective percentage of ownership |  | 50.00% | [1] | 50.00% | [2] |
Share in net assets |  | ₩ 11,597 |  | ₩ 10,392 |  |
Investment differential |  | 43 |  | 43 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 11,640 |  | 10,435 |  | 10,864
Horus Solar, S.A. De C.V. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ (13,996) |  | ₩ 50,862 |  |
Effective percentage of ownership |  | 14.95% | [1] | 14.95% | [2] |
Share in net assets |  | ₩ (2,092) |  | ₩ 7,601 |  |
Investment differential |  | 3,580 |  | 3,580 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 1,488 | [14] | 11,181 | [15] | 6,976
Recursos Solares PV De Mexico II, S.A. De C.V. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 15,257 |  | ₩ 58,636 |  |
Effective percentage of ownership |  | 14.95% | [1] | 14.95% | [2] |
Share in net assets |  | ₩ 2,281 |  | ₩ 8,764 |  |
Investment differential |  | 2,171 |  | 2,171 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 4,452 | [14] | 10,935 | [15] | 4,899
Sunmex Renovables, S.A. De C.V. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 11,253 |  | ₩ 23,664 |  |
Effective percentage of ownership |  | 14.95% | [1] | 14.95% | [2] |
Share in net assets |  | ₩ 1,682 |  | ₩ 3,536 |  |
Investment differential |  | 5 |  | 5 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 1,687 | [14] | 3,541 | [15] | 1,657
Stavro Holding II A.B. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 82,293 |  | ₩ 91,314 |  |
Effective percentage of ownership |  | 20.00% | [1] | 20.00% | [2] |
Share in net assets |  | ₩ 16,459 |  | ₩ 18,263 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 16,459 |  | 18,263 |  | 17,171
Solaseado Solar Power Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 55,094 |  | ₩ 42,651 |  |
Effective percentage of ownership |  | 38.90% | [1] | 38.90% | [2] |
Share in net assets |  | ₩ 21,432 |  | ₩ 16,592 |  |
Investment differential |  | 1,361 |  | 1,361 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 22,793 |  | 17,953 |  | 16,233
Yeongam Solar Power Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 58,182 |  | ₩ 46,650 |  |
Effective percentage of ownership |  | 19.00% | [1] | 19.00% | [2] |
Share in net assets |  | ₩ 11,055 |  | ₩ 8,864 |  |
Investment differential |  | 773 |  | 773 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 11,828 | [7] | 9,637 | [7] | 9,879
Samsu Wind Power Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 15,003 |  | ₩ 15,903 |  |
Effective percentage of ownership |  | 19.00% | [1] | 19.00% | [2] |
Share in net assets |  | ₩ 2,851 |  | ₩ 3,022 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 2,851 | [7] | 3,022 | [7] | 3,205
Pulau Indah Power Plant Sdn. Bhd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 180,313 |  | ₩ 79,841 |  |
Effective percentage of ownership |  | 25.00% | [1] | 25.00% | [2] |
Share in net assets |  | ₩ 45,078 |  | ₩ 19,960 |  |
Investment differential |  | 5,643 |  | 5,643 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 50,721 |  | 25,603 |  | 26,814
NH-Amundi Global Infrastructure Investment Private Investment Trust 21 |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 52,262 |  | ₩ 72,368 |  |
Effective percentage of ownership |  | 29.53% | [1] | 29.53% | [2] |
Share in net assets |  | ₩ 15,433 |  | ₩ 21,370 |  |
Investment differential |  | 527 |  | 527 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | (527) |  | 0 |  |
Book value |  | 15,433 |  | 21,897 |  | 21,723
Shin-han BNPP Private Investment Trust for East-West Sunlight Dream |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 17,218 |  | ₩ 17,208 |  |
Effective percentage of ownership |  | 90.00% | [1] | 90.00% | [2] |
Share in net assets |  | ₩ 15,496 |  | ₩ 15,487 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 15,496 | [3] | 15,487 | [3] | 15,587
PT Barito Wahana Tenaga |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 678,043 |  | ₩ 512,846 |  |
Effective percentage of ownership |  | 30.61% | [1] | 30.61% | [2] |
Share in net assets |  | ₩ 207,565 |  | ₩ 156,994 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 207,565 |  | 156,994 |  | 137,047
Cheongna Energy Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 88,231 |  | ₩ 47,107 |  |
Effective percentage of ownership |  | 50.10% | [1] | 50.10% | [2] |
Share in net assets |  | ₩ 44,204 |  | ₩ 23,601 |  |
Investment differential |  | 3,137 |  | 3,137 |  |
Intercompany transaction |  | (1,183) |  | (1,189) |  |
Others |  | 0 |  | 0 |  |
Book value |  | 46,158 | [13] | 25,549 | [13] | 10,758
Naepo Green Energy Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 152,705 |  | ₩ 18,101 |  |
Effective percentage of ownership |  | 29.20% | [1] | 29.20% | [2] |
Share in net assets |  | ₩ 44,590 |  | ₩ 5,285 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 3,441 |  | 0 |  |
Book value |  | 48,031 |  | 5,285 |  | 0
Boim Combined Heat and Power Generation Co., Ltd. (formerly, Dayone Energy Co., Ltd.) |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  |  |  | ₩ (56,378) |  |
Effective percentage of ownership | [2] |  |  | 46.30% |  |
Share in net assets |  |  |  | ₩ (26,103) |  |
Investment differential |  |  |  | 0 |  |
Intercompany transaction |  |  |  | (826) |  |
Others |  |  |  | 26,929 |  |
Book value |  | 0 | [16] | 0 | [17] | 0
Boim Combined Heat and Power Generation Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ (58,130) |  |  |  |
Effective percentage of ownership | [1] | 46.30% |  |  |  |
Share in net assets |  | ₩ (27,938) |  |  |  |
Investment differential |  | 0 |  |  |  |
Intercompany transaction |  | (785) |  |  |  |
Others |  | 28,723 |  |  |  |
Book value |  | 0 |  |  |  |
OneEnergy Asia Limited |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 1,099,591 |  | ₩ 661,133 |  |
Effective percentage of ownership |  | 40.00% | [1] | 40.00% | [2] |
Share in net assets |  | ₩ 439,837 |  | ₩ 264,454 |  |
Investment differential |  | 25,512 |  | 25,512 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 465,349 |  | 289,966 |  | 172,218
KAS Investment I LLC |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 20,333 |  | ₩ 52,806 |  |
Effective percentage of ownership |  | 29.89% | [1] | 29.89% | [2] |
Share in net assets |  | ₩ 6,078 |  | ₩ 15,784 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 6,078 | [4] | 15,784 | [4] | 18,247
KAS Investment II LLC |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 20,205 |  | ₩ 52,554 |  |
Effective percentage of ownership |  | 29.89% | [1] | 29.89% | [2] |
Share in net assets |  | ₩ 6,040 |  | ₩ 15,709 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 6,040 | [4] | 15,709 | [4] | 18,173
Energyco Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 5,149 |  | ₩ 4,520 |  |
Effective percentage of ownership |  | 29.00% | [1] | 29.00% | [2] |
Share in net assets |  | ₩ 1,493 |  | ₩ 1,311 |  |
Investment differential |  | 829 |  | 829 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 2,322 |  | 2,140 |  | 2,190
CAES, LLC |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 49,267 |  | ₩ 48,490 |  |
Effective percentage of ownership |  | 36.00% | [1] | 36.00% | [2] |
Share in net assets |  | ₩ 17,736 |  | ₩ 17,457 |  |
Investment differential |  | 2,923 |  | 2,923 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 20,659 |  | 20,380 |  | 20,805
Hapcheon Floating Photovoltaic Power Plant Inc. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 23,050 |  | ₩ 21,037 |  |
Effective percentage of ownership |  | 49.00% | [1] | 49.00% | [2] |
Share in net assets |  | ₩ 11,295 |  | ₩ 10,309 |  |
Investment differential |  | 39 |  | 39 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 11,334 | [7] | 10,348 | [7] | 8,471
Busan Industrial Solar Power Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 3,103 |  | ₩ 2,740 |  |
Effective percentage of ownership |  | 28.02% | [1] | 28.02% | [2] |
Share in net assets |  | ₩ 870 |  | ₩ 768 |  |
Investment differential |  | 290 |  | 290 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 1,160 |  | 1,058 |  | 1,168
Bitsolar Energy Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ (5,964) |  | ₩ (5,932) |  |
Effective percentage of ownership |  | 27.10% | [1] | 27.10% | [2] |
Share in net assets |  | ₩ (1,616) |  | ₩ (1,607) |  |
Investment differential |  | 352 |  | 352 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 1,264 |  | 1,607 |  |
Book value |  | 0 |  | 352 |  | 352
Pulau Indah O&M Sdn. Bhd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ (1) |  | ₩ 0 |  |
Effective percentage of ownership |  | 40.00% | [1] | 60.00% | [2] |
Share in net assets |  | ₩ 0 |  | ₩ 0 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 0 |  | 0 |  | 0
Guadalupe Solar SpA |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 1,138 |  | ₩ 1,835 |  |
Effective percentage of ownership |  | 60.00% | [1] | 60.00% | [2] |
Share in net assets |  | ₩ 683 |  | ₩ 1,102 |  |
Investment differential |  | 98 |  | 98 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 781 | [13] | 1,200 | [13] | 913
Omisan Wind Power Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 25,460 |  | ₩ 23,960 |  |
Effective percentage of ownership |  | 42.00% | [1] | 42.00% | [2] |
Share in net assets |  | ₩ 10,693 |  | ₩ 10,063 |  |
Investment differential |  | 166 |  | 166 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 10,859 |  | 10,229 |  | 10,411
Foresight Iberian Solar Group Holding, S.L. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ (7,763) |  | ₩ 8,923 |  |
Effective percentage of ownership |  | 75.00% | [1] | 75.00% | [2] |
Share in net assets |  | ₩ (5,822) |  | ₩ 6,692 |  |
Investment differential |  | 1,427 |  | 1,427 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 4,395 |  | 0 |  |
Book value |  | 0 |  | 8,119 |  | 10,565
Yeongwol Eco Wind Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ (3,234) |  | ₩ 7,573 |  |
Effective percentage of ownership |  | 29.00% | [1] | 29.00% | [2] |
Share in net assets |  | ₩ (938) |  | ₩ 2,196 |  |
Investment differential |  | 1,828 |  | 1,828 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 890 |  | 4,024 |  | 3,155
Gurae Resident Power Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 984 |  | ₩ 1,797 |  |
Effective percentage of ownership |  | 29.00% | [1] | 29.00% | [2] |
Share in net assets |  | ₩ 285 |  | ₩ 521 |  |
Investment differential |  | 48 |  | 48 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 333 |  | 569 |  | 391
Cheongju Eco Park Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 36,004 |  | ₩ 30,609 |  |
Effective percentage of ownership |  | 29.00% | [1] | 29.00% | [2] |
Share in net assets |  | ₩ 10,441 |  | ₩ 8,877 |  |
Investment differential |  | 195 |  | 195 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 10,636 |  | 9,072 |  | 10,490
Enel X Midland Photovoltaic, LLC |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 13,575 |  | ₩ 12,710 |  |
Effective percentage of ownership |  | 20.00% | [1] | 20.00% | [2] |
Share in net assets |  | ₩ 2,715 |  | ₩ 2,542 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 2,715 |  | 2,542 |  | 1,856
Geumsungsan Wind Power Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 25,117 |  | ₩ 17,101 |  |
Effective percentage of ownership |  | 29.00% | [1] | 29.00% | [2] |
Share in net assets |  | ₩ 7,284 |  | ₩ 4,959 |  |
Investment differential |  | 556 |  | 556 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 7,840 |  | 5,515 |  | 3,493
KEPCO KPS CARABAO Corp. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ (609) |  | ₩ (93) |  |
Effective percentage of ownership |  | 40.00% | [1] | 40.00% | [2] |
Share in net assets |  | ₩ (244) |  | ₩ (37) |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 244 |  | 37 |  |
Book value |  | 0 | [8] | 0 | [8] | 177
Prime Swedish Holding AB |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 80,748 |  | ₩ 83,481 |  |
Effective percentage of ownership |  | 45.00% | [1] | 45.00% | [2] |
Share in net assets |  | ₩ 36,336 |  | ₩ 37,566 |  |
Investment differential |  | 1,223 |  | 1,223 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 37,559 |  | 38,789 |  | 36,245
Goheung New Energy Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 31,818 |  | ₩ 31,749 |  |
Effective percentage of ownership |  | 46.15% | [1] | 46.15% | [2] |
Share in net assets |  | ₩ 14,684 |  | ₩ 14,652 |  |
Investment differential |  | 1,084 |  | 1,084 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 15,768 |  | 15,736 |  | 11,832
Gunsan Land Solar Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 40,603 |  | ₩ 35,587 |  |
Effective percentage of ownership |  | 51.94% | [1] | 56.91% | [2] |
Share in net assets |  | ₩ 21,090 |  | ₩ 20,251 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 2,073 |  | 2,178 |  |
Book value |  | 23,163 | [13],[18] | 22,429 | [13],[18] | 27,544
Capman Lynx SCA, SICAR |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ (131,471) |  | ₩ 6,832 |  |
Effective percentage of ownership |  | 50.00% | [1] | 50.00% | [2] |
Share in net assets |  | ₩ (65,735) |  | ₩ 3,416 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 65,735 |  | (3,416) |  |
Book value |  | 0 |  | 0 |  | 0
International Offshore Power Transmission Holding Company Limited |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 31,541 |  | ₩ 4,069 |  |
Effective percentage of ownership |  | 35.00% | [1] | 35.00% | [2] |
Share in net assets |  | ₩ 11,040 |  | ₩ 1,425 |  |
Investment differential |  | (2) |  | (2) |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 11,038 |  | 1,423 |  | 0
Pyeongchang Wind Power Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 20,943 |  | ₩ 21,083 |  |
Effective percentage of ownership |  | 58.00% | [1] | 58.00% | [2] |
Share in net assets |  | ₩ 12,147 |  | ₩ 12,228 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 12,147 | [19] | 12,228 | [19] | 14,464
Eumseong Eco Park Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 38,058 |  | ₩ 26,929 |  |
Effective percentage of ownership |  | 29.00% | [1] | 29.00% | [2] |
Share in net assets |  | ₩ 11,036 |  | ₩ 7,809 |  |
Investment differential |  | 577 |  | 577 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 11,613 |  | 8,386 |  |
Changwon Nu-ri Energy Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 12,549 |  | ₩ 13,154 |  |
Effective percentage of ownership |  | 61.00% | [1] | 61.00% | [2] |
Share in net assets |  | ₩ 7,655 |  | ₩ 8,024 |  |
Investment differential |  | 3 |  | 3 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 7,658 | [7] | 8,027 | [7] | 497
PungBack Wind Farm Corporation [Member] |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 18,041 |  | ₩ 18,526 |  |
Effective percentage of ownership |  | 37.00% | [1] | 37.00% | [2] |
Share in net assets |  | ₩ 6,675 |  | ₩ 6,855 |  |
Investment differential |  | 1,085 |  | 1,085 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 7,760 | [20] | 7,940 | [20] | 6,743
Trumbull Asset Management, LLC [Member] |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 1,662 |  | ₩ 1,200 |  |
Effective percentage of ownership |  | 78.00% | [1] | 78.00% | [2] |
Share in net assets |  | ₩ 1,297 |  | ₩ 936 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 1,297 | [19] | 936 | [19] | 246
S-Power Chile SpA |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 1 |  | ₩ (150) |  |
Effective percentage of ownership |  | 50.00% | [1] | 50.00% | [2] |
Share in net assets |  | ₩ 1 |  | ₩ (75) |  |
Investment differential |  | 158 |  | 139 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 159 |  | 64 |  | 127
Seungmun Green Energy |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 38,620 |  | ₩ 29,566 |  |
Effective percentage of ownership |  | 33.00% | [1] | 33.00% | [2] |
Share in net assets |  | ₩ 12,745 |  | ₩ 9,757 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 12,745 |  | 9,757 |  | 9,054
Seobusambo highway photovoltaics Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 4,137 |  | ₩ 4,476 |  |
Effective percentage of ownership |  | 80.00% | [1] | 80.00% | [2] |
Share in net assets |  | ₩ 3,309 |  | ₩ 3,580 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 3,309 | [21] | 3,580 | [22] | 3,066
Yangyang Suri Wind Power Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 29,801 |  | ₩ 33,130 |  |
Effective percentage of ownership |  | 29.00% | [1] | 29.00% | [2] |
Share in net assets |  | ₩ 8,643 |  | ₩ 9,608 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 8,643 | [4] | 9,608 | [4] | 0
KEPCO for Power Company |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 29,843 |  | ₩ 725 |  |
Effective percentage of ownership |  | 60.00% | [1] | 60.00% | [2] |
Share in net assets |  | ₩ 17,906 |  | ₩ 435 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 17,906 | [23] | 435 | [24] | 0
Taebaek Wind Power Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 24,599 |  | ₩ 23,221 |  |
Effective percentage of ownership |  | 60.00% | [1] | 60.00% | [2] |
Share in net assets |  | ₩ 14,759 |  | ₩ 13,932 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 14,759 |  | 13,932 |  | 0
Jeonju Bio Green Energy Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 3,949 |  | ₩ 4,916 |  |
Effective percentage of ownership |  | 65.00% | [1] | 65.00% | [2] |
Share in net assets |  | ₩ 2,566 |  | ₩ 3,195 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 2,566 | [13] | 3,195 | [13] | 0
Kumyang Eco Park Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 13,051 |  | ₩ 12,436 |  |
Effective percentage of ownership |  | 29.00% | [1] | 29.00% | [2] |
Share in net assets |  | ₩ 3,785 |  | ₩ 3,607 |  |
Investment differential |  | 56 |  | 56 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 3,841 |  | 3,663 |  | 0
Jeongeup Green Power Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 15,979 |  | ₩ 5,781 |  |
Effective percentage of ownership |  | 44.86% | [1] | 18.71% | [2] |
Share in net assets |  | ₩ 7,167 |  | ₩ 1,082 |  |
Investment differential |  | 1,679 |  | 478 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 8,846 | [25] | 1,560 | [26] | 0
Hadong E-factory Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 1,127 |  | ₩ 1,145 |  |
Effective percentage of ownership |  | 29.99% | [1] | 29.99% | [2] |
Share in net assets |  | ₩ 338 |  | ₩ 343 |  |
Investment differential |  | 6 |  | 6 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 344 | [4] | 349 | [4] | 0
Namyangju Combined Heat and Power Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 73,575 |  | ₩ 7,000 |  |
Effective percentage of ownership |  | 70.10% | [1] | 55.00% | [2] |
Share in net assets |  | ₩ 51,575 |  | ₩ 3,850 |  |
Investment differential |  | 193 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 51,768 | [27] | 3,850 | [27] | 0
Samchuck |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 19,128 |  |  |  |
Effective percentage of ownership | [1] | 25.54% |  |  |  |
Share in net assets |  | ₩ 4,885 |  |  |  |
Investment differential |  | 0 |  |  |  |
Intercompany transaction |  | 0 |  |  |  |
Others |  | (4,885) |  |  |  |
Book value |  | 0 |  |  |  |
Wadi Noor Solar Power Company SAOC |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 11,268 |  | ₩ 1,675 |  |
Effective percentage of ownership |  | 50.00% | [1] | 50.00% | [2] |
Share in net assets |  | ₩ 5,634 |  | ₩ 837 |  |
Investment differential |  | 9 |  | 9 |  |
Intercompany transaction |  | (4,251) |  | 0 |  |
Others |  | 0 |  | 0 |  |
Book value |  | 1,392 |  | 846 |  | 0
Fairhaven Energy Storage LLC |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 1,989 |  | ₩ 0 |  |
Effective percentage of ownership |  | 35.00% | [1] | 35.00% | [2] |
Share in net assets |  | ₩ 696 |  | ₩ 0 |  |
Investment differential |  | 0 |  | 0 |  |
Intercompany transaction |  | 0 |  | 0 |  |
Others |  | (696) |  | 0 |  |
Book value |  | 0 |  | 0 | [28] | ₩ 0
Rutile BESS Holdings, LLC |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 3 |  |  |  |
Effective percentage of ownership | [1] | 50.00% |  |  |  |
Share in net assets |  | ₩ 1 |  |  |  |
Investment differential |  | 0 |  |  |  |
Intercompany transaction |  | 0 |  |  |  |
Others |  | 0 |  |  |  |
Book value |  | 1 |  | 0 |  |
Trumbull Development Partners, LLC |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 539,370 |  |  |  |
Effective percentage of ownership | [1] | 56.23% |  |  |  |
Share in net assets |  | ₩ 303,288 |  |  |  |
Investment differential |  | 52,091 |  |  |  |
Intercompany transaction |  | 0 |  |  |  |
Others |  | 0 |  |  |  |
Book value |  | 355,379 | [7] | 0 |  |
Imha Floating Photovoltaic Power Plant Inc. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 12,866 |  |  |  |
Effective percentage of ownership | [1] | 49.00% |  |  |  |
Share in net assets |  | ₩ 6,305 |  |  |  |
Investment differential |  | 46 |  |  |  |
Intercompany transaction |  | 0 |  |  |  |
Others |  | 0 |  |  |  |
Book value |  | 6,351 | [4] | 0 |  |
EDFR KOWEPO AJBAN PV HOLDING LIMITED |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 170 |  |  |  |
Effective percentage of ownership | [1] | 50.00% |  |  |  |
Share in net assets |  | ₩ 85 |  |  |  |
Investment differential |  | 0 |  |  |  |
Intercompany transaction |  | 0 |  |  |  |
Others |  | 0 |  |  |  |
Book value |  | 85 |  | 0 |  |
Roof One Energy Co., Ltd. |  |  |  |  |  |
Disclosure of joint ventures [line items] |  |  |  |  |  |
Net assets |  | ₩ 4,096 |  |  |  |
Effective percentage of ownership | [1] | 48.00% |  |  |  |
Share in net assets |  | ₩ 1,966 |  |  |  |
Investment differential |  | 34 |  |  |  |
Intercompany transaction |  | 0 |  |  |  |
Others |  | 0 |  |  |  |
Book value |  | ₩ 2,000 |  | ₩ 0 |  |
[1] | The percentage of ownership shown above is an effective percentage of ownership including the treasury stocks and others.
[2] | The percentage of ownership shown above is after considering the treasury stocks and others.
[3] | The effective percentage of ownership is more than 50%. However, according to the shareholders’ agreement, all critical financial and operating decisions must be agreed to by all ownership parties and the Company can exercise same voting rights as other shareholders at the board of directors. Accordingly, the entities are classified as joint ventures.
[4] | The effective percentage of ownership is less than 50%. However, the entity is classified as a joint venture, because all consent was required to make decisions on related activities.
[5] | The Company is planning to sell its investment in SPC Power Corporation, KEPCO SPC Power Corporation, and KV Holdings, Inc. and the timing of and proceeds from such sales transaction is not specified as of December 31, 2023.
[6] | The Company is planning to sell its investment in SPC Power Corporation, KEPCO SPC Power Corporation, and KV Holdings, Inc. The timing of and proceeds from such sales transaction is not specified as of December 31, 2023.
[7] | According to the shareholders’ agreement, the parties have joint control over all decisions related to finance and operation. Accordingly, the entity is classified as joint ventures.
[8] | The joint arrangement which the Company has joint control is structured through a separate company. The parties have joint control over the joint arrangement are classified as joint ventures, judging that they have rights to the net assets of the arrangement.
[9] | The effective percentage of ownership is less than 50%. However, decisions in relevant activities must be agreed by ownership parties. Accordingly, the entity is classified as joint ventures.
[10] | The effective percentage of ownership is less than 20%. However, decisions in relevant activities must be agreed by ownership parties. Accordingly, the entity is classified as joint ventures.
[11] | Although the nominal percentage of ownership is 29%, the effective percentage of ownership is 54.24%, considering the interest of financial investors as a liability component.
[12] | Although the Company holds majority of shares in the entities marked above by acquiring additional shares for the year ended December 31, 2024, the entities are classified as joint ventures due to the shareholders’ agreement requiring unanimous approval from the entities’ board of directors for making material decisions on financial and operational policies.
[13] | The effective percentage of ownership is more than 50%. However, decisions in relevant activities must be agreed by all ownership parties. Accordingly, the entity is classified as a joint venture.
[14] | The effective percentage of ownership is less than 50%. However, according to the shareholders’ agreement, decisions related principal operation must be agreed by all ownership parties. Accordingly, the entity is classified as a joint venture.
[15] | The percentage of effective ownership is more than 20%. However, according to the shareholders’ agreement, decisions related principal operation must be agreed by all ownership parties. Accordingly, the entity is classified as a joint venture.
[16] | According to the Boim Combined Heat and Power Generation Co., Ltd. Investment Agreement signed in March 2011, the Company has a commitment to guarantee principal and certain returns on shares of REC’s Innovation Co., Ltd. (formerly, Wang San Engineering. Co,. Ltd.). held by NH Power 2nd Co., Ltd. and the National Agricultural Cooperative Federation. Since NH Power 2nd Co., Ltd. and the National Agricultural Cooperative Federation have put option regarding their share of the entity, the Company was deemed to have acquired an additional 15.6% stake. As a result, the effective percentage of ownership is 46.3% in the current and prior period. In accordance with shareholders’ agreement signed during the current period, the Company has joint control with other investors in making important financial and operation decisions, so it has been reclassified from an associate to a joint venture.
[17] | According to the REC’s Innovation Co., Ltd. (formerly, Wang San Engineering. Co,. Ltd.). Investment Agreement signed in March 2011, the Company has a commitment to guarantee principal and certain returns on shares of REC’s Innovation Co., Ltd. (formerly, Wang San Engineering. Co,. Ltd.). held by NH Power 2nd Co., Ltd. and the National Agricultural Cooperative Federation. Since NH Power 2nd Co., Ltd. and the National Agricultural Cooperative Federation have put option regarding their share of the entity, the Company was deemed to have acquired an additional 15.64% stake. As a result, the effective percentage of ownership is 46.3% in the current and prior period. In accordance with shareholders' agreement signed during the current period, the Company has joint control with other investors in making important financial and operation decisions, so it has been reclassified from an associate to a joint venture.
[18] | The nominal percentage of ownership is 75.29% and the effective percentage of ownership is 56.91%, as the Company has an obligation to provide excessive dividend income to Gunsan City when a certain rate of return defined in the shareholders’ agreement is met.
[19] | The effective percentage of ownership is more than 50%. However, decisions in relevant activities must be agreed by all members of the board of directors. Accordingly, the entity is classified as a joint venture.
[20] | The effective percentage of ownership is 37%, considering potential common stock.
[21] | Although the effective percentage of ownership is more than 50%, decisions in relevant activities must be agreed by all members of the board of directors.
[22] | Due to the changes in the agreement, the Company lost its control over the entity. Accordingly, the entity is reclassified to a joint venture from a subsidiary. Although the effective percentage of ownership is more than 50%, decisions in relevant activities must be agreed by all members of the board of directors.
[23] | Although the Company’s effective percentage of ownership is more than 50%, the entity is classified as a joint venture since the entity’s material financial and operational decisions require unanimous agreement of members in the board of directors due to the shareholders’ agreement.
[24] | Although the Company’s effective percentage of ownership is more than 50%, the entity is reclassified as a joint venture since the entity’s material financial and operational decisions require unanimous agreement of members in the board of directors due to the shareholders’ agreement concluded during the year ended December 31, 2023.
[25] | Although the Company’s effective percentage of ownership is less than 50%, the entity is reclassified as a joint venture considering the Company can exercise significant influence on the entity due to the Company’s contractual right to appoint a director to the entity’s board of directors and the minimum number of the entity’s board of directors members required to agree for making decision on material financial and operational policies in accordance with the joint shareholders’ agreement.
[26] | Although the Company’s effective percentage of ownership is less than 20%, the entity is reclassified as a joint venture considering the Company can exercise significant influence on the entity due to the Company’s contractual right to appoint a director to the entity’s board of directors and the minimum number of the entity’s board of directors members required to agree for making decision on material financial and operational policies in accordance with the joint shareholders’ agreement .
[27] | Although the Company’s effective percentage of ownership is more than 50%, the entity is classified as a joint venture since the entity’s material financial and operational decisions require unanimous agreement of members in the board of directors.
[28] | Although the investment has not yet been paid, commitment to pay 35% of investment in the future has been made.

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