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Leases (Tables)

12 Months Ended

Dec. 31, 2024

Presentation of leases for lessee [abstract]

Summary of Right-of-Use Assets

(2) Right-of-use assets as of December 31, 2023 and 2024 are as follows:

						2023
						Acquisition cost				Accumulated depreciation				Book value
						In millions of won
Land		￦					937,481				(281,621	)			655,860
Buildings							188,017				(97,444	)			90,573
Structures							46,573				(9,217	)			37,356
Machinery							26,453				(20,510	)			5,943
Ships							4,137,168				(1,823,863	)			2,313,305
Vehicles							59,208				(33,717	)			25,491
Others (*)							646,894				(411,679	)			235,215
		￦					6,041,794				(2,678,051	)			3,363,743

(*) Including a power purchase agreement (“PPA”) with CGN Yulchon Generation Co., Ltd.

						2024
						Acquisition Cost				Accumulated depreciation				Book value
						In millions of won
Land		￦					1,017,114				(339,512	)			677,602
Buildings							214,258				(108,417	)			105,841
Structures							52,983				(12,124	)			40,859
Machinery							54,654				(27,594	)			27,060
Ships							3,946,265				(2,015,172	)			1,931,093
Vehicles							59,402				(38,482	)			20,920
Others (*)							686,400				(443,379	)			243,021
		￦					6,031,076				(2,984,680	)			3,046,396

(*) Including a power purchase agreement (“PPA”) with CGN Yulchon Generation Co., Ltd.

Summary of Changes in Right-of-Use Assets

(3) Changes in right-of-use assets for the years ended December 31, 2023 and 2024 are as follows:

						2023
						Beginning balance				Increase				Depreciation				Decrease				Others				Ending balance
						In millions of won
Land		￦					661,799				2,696				(57,461	)			(126	)			48,952				655,860
Buildings							74,856				24,622				(32,591	)			(904	)			24,590				90,573
Structures							23,965				49				(2,471	)			(273	)			16,086				37,356
Machinery							835				—				(94	)			—				5,202				5,943
Ships							2,596,863				199,538				(382,298	)			—				(100,798	)			2,313,305
Vehicles							14,716				21,097				(10,464	)			(1,008	)			1,150				25,491
Others							338,091				13,860				(51,138	)			(302	)			(65,296	)			235,215
		￦					3,711,125				261,862				(536,517	)			(2,613	)			(70,114	)			3,363,743

						2024
						Beginning balance				Increase				Depreciation				Decrease				Others				Ending balance
						In millions of won
Land		￦					655,860				12,369				(65,245	)			(117	)			74,735				677,602
Buildings							90,573				61,397				(48,371	)			(399	)			2,641				105,841
Structures							37,356				4,115				(4,595	)			—				3,983				40,859
Machinery							5,943				26,200				(7,083	)			—				2,000				27,060
Ships							2,313,305				—				(363,032	)			(1,656	)			(17,524	)			1,931,093
Vehicles							25,491				11,042				(14,167	)			(77	)			(1,369	)			20,920
Others							235,215				17,372				(36,502	)			(3	)			26,939				243,021
		￦					3,363,743				132,495				(538,995	)			(2,252	)			91,405				3,046,396

Summary of Lease liabilities

(4) Lease liabilities as of December 31, 2023 and 2024 are as follows:

						2023				2024
						In millions of won
Less than 1 year		￦					641,525				632,878
1 ~ 5 years							1,898,845				1,817,340
More than 5 years							1,694,730				1,670,416
							4,235,100				4,120,634
Less: Discount							(427,220	)			(421,178	)
Present value of lease payment		￦					3,807,880				3,699,456

Summary of Liquidity Classification of Lease Liabilities

(5) The details of the liquidity classification of lease liabilities as of December 31, 2023 and 2024 are as follows:

						2023				2024
						In millions of won
Current lease liabilities		￦					612,765				603,492
Non-current lease liabilities							3,195,115				3,095,964
		￦					3,807,880				3,699,456

Summary of Changes in lease liabilities

(6) Changes in lease liabilities for the years ended December 31, 2023 and 2024 are as follows:

						2023
						Beginning balance				Increase				Decrease				Interest expenses				Others (*)				Ending balance
						In millions of won
Lease liabilities		￦					4,163,143				253,495				(661,665	)			87,426				(34,519	)			3,807,880

(*) Including translation effect of foreign currency lease liabilities and others.

						2024
						Beginning balance				Increase				Decrease				Interest expenses				Others (*)				Ending balance
						In millions of won
Lease liabilities		￦					3,807,880				119,161				(695,466	)			82,638				385,243				3,699,456

(*) Including translation effect of foreign currency lease liabilities and others.

Summary of Details of Expense Relating to Lease Contracts As Lessee

(7) Details of expense relating to lease contracts as lessee for the years ended December 31, 2023 and 2024 are as follows:

						2023				2024
						In millions of won
Depreciation of right-of-use assets		￦					536,517				538,995
Interest expenses of lease liabilities							87,426				82,638
Leases expenses for short-term leases							172,711				152,644
Leases expenses for leases of low-value assets							4,659				3,121
Variable lease payments							62,006				12,420
		￦					863,319				789,818

Summary of Profit and Loss Related To Finance Lease

(2) Profit and loss related to finance lease for the years ended December 31, 2023 and 2024 are as follows:

						2023				2024
						In millions of won
Finance income on the net investment in the lease		￦					118,695				120,770

Summary of Maturity Analysis of Finance Lease Payments Receivable

(3) Maturity analysis of the lease payments receivable and reconciliation of the undiscounted lease payments to the net investment in the lease as of December 31, 2023 and 2024 are as follows:

						2023				2024
						In millions of won
Less than 1 year		￦					189,779				213,300
1 ~ 2 years							182,743				217,747
2 ~ 3 years							179,428				204,867
3 ~ 4 years							178,074				193,379
4 ~ 5 years							168,221				184,436
More than 5 years							1,408,350				1,420,807
							2,306,595				2,434,536
Less: Unearned finance income							(1,057,434	)			(1,078,138	)
Net investment in the lease (*)		￦					1,249,161				1,356,398

(*) Including the present value of unguaranteed residual value amounting to ￦25,521 million and ￦31,857 million, as of December 31, 2023 and 2024, respectively.

Summary of Changes in Allowance For Doubtful Accounts of Finance Lease Receivables

(4) Changes in the allowance for doubtful accounts of finance lease receivables for the years ended December 31, 2023 and 2024 are as follows:

						2023				2024
						In millions of won
Beginning balance		￦					4,505				5,256
Bad debt expense							751				—
Reversal							—				(1	)
Ending balance		￦					5,256				5,255

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- Definition

The disclosure of additional information about leasing activities of a lessee.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2024-01-01
-Paragraph 59
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The disclosure of additional information about leasing activities of a lessor.

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-Name IFRS
-Number 16
-IssueDate 2024-01-01
-Paragraph 92
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- Definition

The disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.

+ References

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-Name IFRS
-Number 16
-IssueDate 2024-01-01
-Paragraph 94
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