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Classification of Financial Instruments

12 Months Ended

Dec. 31, 2024

Disclosure of detailed information about financial instruments [abstract]

5.	Classification of Financial Instruments

(1)	Classification of financial assets as of December 31, 2023 and 2024 are as follows:


		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


		2024
		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	￦		—		—		2,382,979		—		2,382,979
Current financial assets
Current financial assets at fair value through profit or loss			1,456,895		—		—		—		1,456,895
Current financial assets at amortized costs			—		—		20,418		—		20,418
Current derivative assets			396,477		—		—		364,077		760,554
Other financial assets			—		—		1,256,850		—		1,256,850
Trade and other receivables			—		—		12,216,216		—		12,216,216

			1,853,372		—		15,876,463		364,077		18,093,912

Non-current assets
Non-current financial assets
Non-current financial assets at fair value through profit or loss			719,277		—		—		—		719,277
Non-current financial assets at fair value through other comprehensive income			—		674,850		—		—		674,850
Non-current financial assets at amortized costs			—		—		9,815		—		9,815
Non-current derivative assets			1,450,050		—		—		480,560		1,930,610
Other financial assets			—		—		1,611,438		—		1,611,438
Trade and other receivables			—		—		3,157,409		—		3,157,409

			2,169,327		674,850		4,778,662		480,560		8,103,399

	￦		4,022,699		674,850		20,655,125		844,637		26,197,311

(2)	Classification of financial liabilities as of December 31, 2023 and 2024 are as follows:


		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


		2024
		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	￦		—		17,540,585		—		17,540,585
Debt securities			—		26,901,367		—		26,901,367
Derivative liabilities			23,914		—		—		23,914
Trade and other payables			—		9,411,315		—		9,411,315

			23,914		53,853,267		—		53,877,181

Non-current liabilities
Borrowings			—		3,118,796		—		3,118,796
Debt securities			—		84,972,652		—		84,972,652
Derivative liabilities			256,018		—		4,893		260,911
Trade and other payables			—		4,609,241		—		4,609,241

			256,018		92,700,689		4,893		92,961,600

	￦		279,932		146,553,956		4,893		146,838,781

(3)	Classification of comprehensive income (loss) from financial instruments for the years ended December 31, 2022, 2023 and 2024 are as follows:


			2022			2023			2024
			In millions of won
Cash and cash equivalents	Interest income	￦		51,872			100,205			102,505
	Gain (loss) on foreign currency transactions and translations			22,158			(2,073	)		17,498
Financial assets at fair value through profit or loss	Interest income			58,540			65,470			54,385
	Dividends income			1,994			4,193			4,813
	Gain on valuation of derivatives			336,049			144,797			1,396,350
	Gain on transaction of derivatives			205,298			130,230			129,471
	Gain (loss) on valuation of financial assets			(37,230	)		128,307			69,161
	Gain on disposal of financial assets			9,358			13,161			45,059
Financial assets at fair value through other comprehensive income	Dividends income			26,881			21,748			65,788
Financial assets at amortized cost	Interest income			1,308			2,929			2,859
	Gain (loss) on foreign currency transactions and translations			5,087			(1,774	)		5,568
Loans	Interest income			33,545			44,029			45,511
	Gain on foreign currency transactions and translations			596			127			3,685
Trade and other receivables	Interest income			164,653			168,303			209,675
	Gain on foreign currency transactions and translations			1,019			27,363			121,193
Short-term financial instruments	Interest income			15,827			34,260			31,766
	Gain on foreign currency transactions and translations			3,513			—			—
Long-term financial instruments	Interest income			14,371			14,183			20,562
	Gain on foreign currency transactions and translations			1			—			3
Other financial assets	Interest income			637			241			262
Derivatives (applying hedge accounting)	Gain on valuation of derivatives (profit or loss)			149,888			76,814			410,088
	Gain (loss) on valuation of derivatives (equity, before tax)			(93,699	)		(10,539	)		21,443
	Gain on transaction of derivatives			54,422			19,604			14,801
Financial liabilities at fair value through profit or loss	Gain (loss) on valuation of derivatives			(345,313	)		961			52,515
	Gain (loss) on transaction of derivatives			(110,236	)		(80,640	)		146,417
Financial liabilities carried at amortized cost	Interest expense of borrowings and debt securities			2,142,220			3,636,887			3,805,062
	Loss on repayment of financial liabilities			(15	)		—			—
	Interest expense of trade and other payables			204,078			200,440			191,918
	Interest expense of others			472,248			614,332			668,115
	Other finance income			927			4,971			8,882
	Other finance expenses			167			1,796			4,177
	Loss on foreign currency transactions and translations			(936,269	)		(420,203	)		(2,643,230	)
Derivatives (applying hedge accounting)	Gain on valuation of derivatives (profit or loss)			83,594			11,627			244,758
	Gain (loss) on valuation of derivatives (equity, before tax)			28,647			2,021			(1,137	)
	Gain on transaction of derivatives			75,201			20,465			11,968