XML 105 R90.htm IDEA: XBRL DOCUMENT v3.25.1

Retained Earnings and Dividends Paid (Tables)

12 Months Ended

Dec. 31, 2024

Retained earnings [abstract]

Summary of Retained Earnings

(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.

Voluntary Reserves

(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				—

Summary of Changes in Retained Earnings

(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

Summary of Dividends Paid

(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			￦					—				—

Changes in Retained Earnings of Investments in Associates And Joint Ventures

(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	)

Summary of Changes in Reserve of Remeasurement

(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	)

X

- Definition

The disclosure of dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 10
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_DisclosureOfDividendsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_RetainedEarningsAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	kep_ChangesInRetainedEarningsExplanatory
Namespace Prefix:	kep_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	kep_ChangesInRetainedEarningsOfInvestmentsInAssociatesAndJointVenturesExplanatory
Namespace Prefix:	kep_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	kep_ChangesInRetainedEarningsOfRemeasurementComponentsExplanatory
Namespace Prefix:	kep_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	kep_DetailsOfRetainedEarningsExplanatory
Namespace Prefix:	kep_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	kep_DetailsOfVoluntaryReservesExplanatory
Namespace Prefix:	kep_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration