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Net Defined Benefit Liabilities (Tables) | 12 Months Ended
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Dec. 31, 2017
Summary of Amount Recognized in the Statements of Financial Position | The amounts recognized in the statements of financial position are determined as follows:
(in millions of Korean won) |  | 2016 |  |  | 2017 |
Present value of defined benefit obligations |  | ￦ | 1,713,184 |  |  | ￦ | 1,911,166 |
Fair value of plan assets |  |  | (1,334,780 | ) |  |  | (1,519,779 | )
Liabilities |  | ￦ | 378,404 |  |  | ￦ | 396,079 |
Assets in the statement of financial position |  | ￦ | — |  |  | ￦ | 3,692 |
Summary of Changes in the Defined Benefit Obligations | Changes in the defined benefit obligations for the years ended December 31, 2016 and 2017, are as follows:
(in millions of Korean won) |  | 2016 |  |  | 2017 |
Beginning |  | ￦ | 1,601,974 |  |  | ￦ | 1,713,184 |
Current service cost |  |  | 205,114 |  |  |  | 210,336 |
Interest expense |  |  | 37,378 |  |  |  | 38,994 |
Benefit paid |  |  | (127,581 | ) |  |  | (154,600 | )
Changes due to settlements of plan |  |  | (424 | ) |  |  | (61 | )
Remeasurements: |  |  |  |  |  |  |  |
Actuarial gains and losses arising from changes in demographic assumptions |  |  | (53,407 | ) |  |  | 3,353 |
Actuarial gains and losses arising from changes in financial assumptions |  |  | 26,717 |  |  |  | 36,946 |
Actuarial gains and losses arising from experience adjustments |  |  | 18,809 |  |  |  | 63,583 |
Changes in scope of Consolidation |  |  | 4,604 |  |  |  | (569 | )
Ending |  | ￦ | 1,713,184 |  |  | ￦ | 1,911,166 |
Summary of Changes in the Fair Value of Plan Assets | Changes in the fair value of plan assets for the years ended December 31, 2016 and 2017, are as follows:
(in millions of Korean won) |  | 2016 |  |  | 2017 |
Beginning |  | ￦ | 1,077,891 |  |  | ￦ | 1,334,780 |
Interest income |  |  | 25,237 |  |  |  | 30,303 |
Remeasurements: |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in interest income) |  |  | (2,323 | ) |  |  | (5,557 | )
Benefits paid |  |  | (88,876 | ) |  |  | (130,510 | )
Employer contributions |  |  | 322,851 |  |  |  | 290,895 |
Changes in scope of consolidation |  |  | — |  |  |  | (132 | )
Ending |  | ￦ | 1,334,780 |  |  | ￦ | 1,519,779 |
Summary of Amounts Recognized in the Statement of Profit or Loss | Amounts recognized in the statement of profit or loss for the years ended December 31, 2016 and 2017, are as follows:
(In millions of Korean won) |  | 2015 |  |  | 2016 |  |  | 2017 |
Current service cost |  | ￦ | 200,994 |  |  | ￦ | 205,114 |  |  | ￦ | 210,336 |
Net Interest cost |  |  | 16,793 |  |  |  | 12,141 |  |  |  | 8,691 |
Past service cost |  |  | — |  |  |  | 424 |  |  |  | (61 | )
Transfer out |  |  | (11,942 | ) |  |  | (8,737 | ) |  |  | (9,196 | )
Transfer to discontinued operation |  |  | (3,031 | ) |  |  | — |  |  |  | — |
Total expenses |  | ￦ | 202,814 |  |  | ￦ | 208,942 |  |  | ￦ | 209,770 |
Summary of Principal Actuarial Assumptions | Principal actuarial assumptions used are as follows:
|  | 2015.12.31 |  |  | 2016.12.31 |  |  | 2017.12.31 |
Discount rate |  |  | 2.43 | % |  |  | 2.43 | % |  |  | 2.76 | %
Future salary increase |  |  | 4.06 | % |  |  | 4.10 | % |  |  | 4.51 | %
Summary of Expected Maturity Analysis of Undiscounted Pension Benefits | The expected maturity analysis of undiscounted pension benefits as at December 31, 2017, is as follows:
(in millions of Korean won) |  | Less than 1 year |  |  | Between 1-2 years |  |  | Between 2-5 years |  |  | Over 5 years |  |  | Total |
Pension benefits |  | ￦ | 142,963 |  |  | ￦ | 179,612 |  |  | ￦ | 627,302 |  |  | ￦ | 3,763,601 |  |  | ￦ | 4,713,478 |
Defined benefit obligations [Member] |
Summary of Sensitivity of the Defined Benefit Obligations | The sensitivity of the defined benefit obligations as of December 31, 2017, to changes in the principal assumptions is:
(in percentage, in millions of Korean won ) |  | Effect on defined benefit obligation |
|  | Changes in assumption |  | Increase in assumption |  |  | Decrease in assumption |
Discount rate |  | 0.5% point |  | ￦ | (62,000 | ) |  | ￦ | 76,560 |
Salary growth rate |  | 0.5% point |  |  | 71,273 |  |  |  | (57,848 | )

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