Changes in liabilities arising from financial activities for the periods ended December 31, 2017 and 2018, are as follows:


(In millions of Korean won)	2017
	Beginning			Cash flows			Non-cash														Ending
	Beginning			Cash flows			Newly acquired		Exchange difference			Fair value change			Scope changes			Others
Borrowing	￦	8,120,791		￦	(1,163,917	)	￦	—	￦	(221,495	)	￦	—		￦	(2,206	)	￦	(49,511	)	￦	6,683,662
Financial lease liabilities		180,714			(71,735	)		68,938		—			—			—			(1,039	)		176,878
Derivative liabilities		16,901			—			—		130,674			(28,015	)		—			(20,740	)		98,820
Derivative assets		(227,318	)		71,370			—		76,552			(2,687	)		—			74,694			(7,389	)
Total	￦	8,091,088		￦	(1,164,282	)	￦	68,938	￦	(14,269	)	￦	(30,702	)	￦	(2,206	)	￦	3,404		￦	6,951,971

(In millions of Korean won)	2018
	Beginning			Cash flows			Non-cash														Ending
	Beginning			Cash flows			Newly acquired		Exchange difference			Fair value change			Scope changes			Others
Borrowing	￦	6,683,662		￦	(139,715	)	￦	—	￦	70,095		￦	—		￦	15,000		￦	19,252		￦	6,648,294
Financial lease liabilities		176,878			(73,885	)		61,187		—			—			—			(322	)		163,858
Derivative liabilities		98,820			(14,587	)		—		(37,344	)		35,809			—			(17,631	)		65,067
Derivative assets		(7,389	)		11,126			—		(22,474	)		(3,419	)		—			(7,687	)		(29,843	)
Total	￦	6,951,971		￦	(217,061	)	￦	61,187	￦	10,277		￦	32,390		￦	15,000		￦	(6,388	)	￦	6,847,376