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Trade and Other Receivables (Tables)
 12 Months Ended
Dec. 31, 2018
Text block [abstract]  
Summary of Trade and Other Receivables

Trade and other receivables as at December 31, 2017 and 2018 are as follows:

 

     December 31, 2017  
(In millions of Korean won)    Total amounts      Allowance for
doubtful accounts		     

Present

value discount

     

Carrying

amount

  

Current assets

            

Trade receivables

    ￦ 3,405,947      ￦ (438,817 )     ￦ (7,508 )     ￦ 2,959,622  

Other receivables

      3,071,532        (66,402 )       (187 )       3,004,943  
  

 

 

     

 

 

     

 

 

     

 

 

  
   ￦ 6,477,479      ￦ (505,219 )     ￦ (7,695 )     ￦ 5,964,565  
  

 

 

     

 

 

     

 

 

     

 

 

  

Non-current assets

            

Trade receivables

    ￦ 366,108      ￦ (610 )     ￦ (12,803 )     ￦ 352,695  

Other receivables

      522,458        (17,970 )       (28,351 )       476,137  
  

 

 

     

 

 

     

 

 

     

 

 

  
   ￦ 888,566      ￦ (18,580 )     ￦ (41,154 )     ￦ 828,832  
  

 

 

     

 

 

     

 

 

     

 

 

  

 

     December 31, 2018  
(In millions of Korean won)    Total amounts     

Expected
credit losses

     

Present

value discount

     

Carrying

amount

  

Current assets

            

Trade receivables

    ￦ 3,422,086      ￦ (357,548 )     ￦ (9,873 )     ￦ 3,054,665  

Other receivables

      2,700,792        (74,948 )       (160 )       2,625,684  
  

 

 

     

 

 

     

 

 

     

 

 

  
   ￦ 6,122,878      ￦ (432,496 )     ￦ (10,033 )     ￦ 5,680,349  
  

 

 

     

 

 

     

 

 

     

 

 

  

Non-current assets

            

Trade receivables

    ￦ 402,027      ￦ (2,376 )     ￦ (17,970 )     ￦ 381,681  

Other receivables

      506,061        (18,874 )       (25,873 )       461,314  
  

 

 

     

 

 

     

 

 

     

 

 

  
   ￦ 908,088      ￦ (21,250 )     ￦ (43,843 )     ￦ 842,995  
  

 

 

     

 

 

     

 

 

     

 

 

  

Summary of Changes in Allowance for Doubtful Accounts

Details of changes in allowance for doubtful accounts the years ended December 31, 2016, 2017 and 2018, are as follows:

 

    2016     2017     2018  
(In millions of Korean won)   Trade
receivables		     Other
receivables		     Trade
receivables		     Other
receivables		     Trade
receivables		     Other
receivables		  

Beginning balance

   ￦ 468,741     ￦ 250,842     ￦ 470,871     ￦ 141,616     ￦ 439,427     ￦ 84,372  

Provision

     84,975       7,736       38,888       5,809       91,282       21,783  

Reversal or written-off

     (80,518 )      (108,638 )      (70,121 )      (61,220 )      (170,597 )      (14,520 ) 

Changes in the scope of consolidation

     215       56       (107 )      (35 )      —         —    

Others

     (2,542 )      (8,380 )      (104 )      (1,798 )      (188 )      2,187  
 

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

  

Ending balance

   ￦ 470,871     ￦ 141,616     ￦ 439,427     ￦ 84,372     ￦ 359,924     ￦ 93,822  
 

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

  
Summary of Other Receivables

Details of other receivables as at December 31, 2017 and 2018, are as follows:

 

(In millions of Korean won)    December 31, 2017     December 31, 2018  

Loans

    ￦ 84,682     ￦ 88,476  

Receivables1

      3,000,849       2,612,753  

Accrued income

      12,186       10,171  

Refundable deposits

      391,458       370,481  

Loans receivable

      34,273       54,952  

Finance lease receivables

      20,526       22,230  

Others

      21,478       21,757  

Less: Allowance for doubtful accounts

      (84,372 )      (93,822 ) 
  

 

 

    

 

 

  
   ￦ 3,481,080     ￦ 3,086,998  
  

 

 

    

 

 

  

 

1

The settlement receivables of BC Card Co., Ltd. of ￦1,895,575 million (2017: ￦2,262,829 million) are included.