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Trade and Other Receivables (Tables) | 12 Months Ended
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Dec. 31, 2017
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Summary of Trade and Other Receivables | Trade and other receivables as of December 31, 2016 and 2017, are as follows:
|  | 2016 |
(In millions of Korean won) |  | Total amounts |  |  | Allowance for doubtful accounts |  |  | Present value discount |  |  | Carrying amount |
Current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  | ￦ | 3,161,234 |  |  | ￦ | (470,239 | ) |  | ￦ | (5,343 | ) |  | ￦ | 2,685,652 |
Other receivables |  |  | 2,763,942 |  |  |  | (121,972 | ) |  |  | (270 | ) |  |  | 2,641,700 |
|  | ￦ | 5,925,176 |  |  | ￦ | (592,211 | ) |  | ￦ | (5,613 | ) |  | ￦ | 5,327,352 |
Non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  | ￦ | 263,367 |  |  | ￦ | (632 | ) |  | ￦ | (12,835 | ) |  | ￦ | 249,900 |
Other receivables |  |  | 507,251 |  |  |  | (19,644 | ) |  |  | (28,496 | ) |  |  | 459,111 |
|  |  | 770,618 |  |  |  | (20,276 | ) |  |  | (41,331 | ) |  |  | 709,011 |
|  | 2017 |
(In millions of Korean won) |  | Total amounts |  |  | Allowance for doubtful accounts |  |  | Present value discount |  |  | Carrying amount |
Current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  | ￦ | 3,286,169 |  |  | ￦ | (438,817 | ) |  | ￦ | (7,508 | ) |  | ￦ | 2,839,844 |
Other receivables |  |  | 3,041,028 |  |  |  | (66,402 | ) |  |  | (187 | ) |  |  | 2,974,439 |
|  | ￦ | 6,327,197 |  |  | ￦ | (505,219 | ) |  | ￦ | (7,695 | ) |  | ￦ | 5,814,283 |
Non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  | ￦ | 366,107 |  |  | ￦ | (610 | ) |  | ￦ | (12,803 | ) |  | ￦ | 352,694 |
Other receivables |  |  | 522,459 |  |  |  | (17,970 | ) |  |  | (28,351 | ) |  |  | 476,138 |
|  | ￦ | 888,566 |  |  | ￦ | (18,580 | ) |  | ￦ | (41,154 | ) |  | ￦ | 828,832 |
Summary of Changes in Allowance for Doubtful Accounts | Details of changes in allowance for doubtful accounts the years ended December 31, 2016 and 2017, are as follows:
|  | 2015 |  |  | 2016 |  |  | 2017 |
(In millions of Korean won) |  | Trade receivables |  |  | Other receivables |  |  | Trade receivables |  |  | Other receivables |  |  | Trade receivables |  |  | Other receivables |
Beginning balance |  | ￦ | 527,617 |  |  | ￦ | 311,082 |  |  | ￦ | 468,741 |  |  | ￦ | 250,842 |  |  | ￦ | 470,871 |  |  | ￦ | 141,616 |
Provision |  |  | 95,489 |  |  |  | 46,066 |  |  |  | 84,975 |  |  |  | 7,736 |  |  |  | 38,888 |  |  |  | 5,809 |
Reversal or written-off |  |  | (135,318 | ) |  |  | (33,282 | ) |  |  | (80,518 | ) |  |  | (108,638 | ) |  |  | (70,121 | ) |  |  | (61,220 | )
Changes in the scope of consolidation |  |  | (16,752 | ) |  |  | (69,732 | ) |  |  | 215 |  |  |  | 56 |  |  |  | (107 | ) |  |  | (35 | )
Others |  |  | (2,232 | ) |  |  | (3,272 | ) |  |  | (2,542 | ) |  |  | (8,380 | ) |  |  | (104 | ) |  |  | (1,798 | )
Ending balance |  | ￦ | 468,741 |  |  | ￦ | 250,842 |  |  | ￦ | 470,871 |  |  | ￦ | 141,616 |  |  | ￦ | 439,427 |  |  | ￦ | 84,372 |
Summary of Aging Analysis of Trade Receivables | Details of aging analysis of trade receivables as of December 31, 2016 and 2017, are as follows:
(in millions of Korean won) |  | 2016 |  |  | 2017 |
Neither past due nor impaired |  | ￦ | 2,377,637 |  |  | ￦ | 2,661,406 |
Past due and impaired |  |  |  |  |  |  |  |
Up to 6 months |  |  | 685,288 |  |  |  | 701,032 |
6 months to 12 months |  |  | 87,547 |  |  |  | 70,190 |
Over 12 months |  |  | 255,951 |  |  |  | 199,337 |
|  |  | 1,028,786 |  |  |  | 970,559 |
Less: Allowance for doubtful accounts |  |  | (470,871 | ) |  |  | (439,427 | )
|  | ￦ | 2,935,552 |  |  | ￦ | 3,192,538 |
Summary of Other Receivables | Details of other receivables as of December 31, 2016 and 2017, are as follows:
(In millions of Korean won) |  | 2016 |  |  | 2017 |
Loans |  | ￦ | 80,308 |  |  | ￦ | 84,682 |
Receivables1 |  |  | 2,709,177 |  |  |  | 2,970,346 |
Accrued income |  |  | 9,903 |  |  |  | 12,186 |
Refundable deposits |  |  | 390,035 |  |  |  | 391,458 |
Loans receivable |  |  | 10,355 |  |  |  | 34,273 |
Finance lease receivables |  |  | 16,280 |  |  |  | 20,526 |
Others |  |  | 26,369 |  |  |  | 21,478 |
Less: Allowance for doubtful accounts |  |  | (141,616 | ) |  |  | (84,372 | )
|  | ￦ | 3,100,811 |  |  | ￦ | 3,450,577 |
1 | The settlement receivables of BC Card Co., Ltd. of ￦2,262,829 million (2016: ￦1,962,880 million) are included.
Summary of Aging Analysis of Other Receivables | Details of aging analysis of other receivables as of December 31, 2016 and 2017, are as follows:
(In millions of Korean won) |  | 2016 |  |  | 2017 |
Neither past due nor impaired |  | ￦ | 2,971,239 |  |  | ￦ | 3,271,949 |
Past due and impaired |  |  |  |  |  |  |  |
Up to 6 months |  |  | 134,231 |  |  |  | 169,894 |
6 months to 12 months |  |  | 12,805 |  |  |  | 16,052 |
Over 12 months |  |  | 124,152 |  |  |  | 77,054 |
|  |  | 271,188 |  |  |  | 263,000 |
Less: Allowance for doubtful accounts |  |  | (141,616 | ) |  |  | (84,372 | )
Total |  | ￦ | 3,100,811 |  |  | ￦ | 3,450,577 |

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