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Financial Instruments by Category | 12 Months Ended
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Dec. 31, 2019
Text block [abstract] |
Financial Instruments by Category |
4. | Financial Instruments by Category
Financial instruments by category as at December 31, 2018 and 2019, are as follows:
(In millions of Korean won) |  | December 31, 2018 |
Financial assets |  | Financial assets at amortized cost |  |  | Financial assets at fair value through profit or loss |  |  | Financial assets at fair value through other comprehensive income |  |  | Derivatives used for hedging |  |  | Total |
Cash and cash equivalents |  | ￦ | 2,703,422 |  |  | ￦ | — |  |  | ￦ | — |  |  | ￦ | — |  |  | ￦ | 2,703,422 |
Trade and other receivables |  |  | 5,425,996 |  |  |  | — |  |  |  | 1,097,348 |  |  |  | — |  |  |  | 6,523,344 |
Other financial assets |  |  | 484,271 |  |  |  | 777,685 |  |  |  | 326,157 |  |  |  | 29,843 |  |  |  | 1,617,956 |
(In millions of Korean won) |  | December 31, 2018 |
Financial liabilities |  | Financial liabilities at amortized cost |  |  | Financial liabilities at fair values through profit and loss |  |  | Derivatives used for hedging |  |  | Total |
Trade and other payables |  | ￦ | 8,357,520 |  |  | ￦ | — |  |  | ￦ | — |  |  | ￦ | 8,357,520 |
Borrowings |  |  | 6,648,293 |  |  |  | — |  |  |  | — |  |  |  | 6,648,293 |
Other financial liabilities |  |  | 99,330 |  |  |  | 7,758 |  |  |  | 57,308 |  |  |  | 164,396 |
(In millions of Korean won) |  | December 31, 2019 |
Financial assets |  | Financial assets at amortized cost |  |  | Financial assets at fair value through profit or loss |  |  | Financial assets at fair value through other comprehensive income |  |  | Derivatives used for hedging |  |  | Total |
Cash and cash equivalents |  | ￦ | 2,305,894 |  |  | ￦ | — |  |  | ￦ | — |  |  | ￦ | — |  |  | ￦ | 2,305,894 |
Trade and other receivables 1 |  |  | 5,748,459 |  |  |  | — |  |  |  | 1,256,266 |  |  |  | — |  |  |  | 7,004,725 |
Other financial assets |  |  | 441,804 |  |  |  | 632,324 |  |  |  | 557,342 |  |  |  | 58,576 |  |  |  | 1,690,046 |
1 | Lease receivables and others which are not applied to financial instruments by category are excluded.
(In millions of Korean won) |  | December 31, 2019 |
Financial liabilities |  | Financial liabilities at amortized cost |  |  | Financial liabilities at fair values through profit and loss |  |  | Derivatives used for hedging |  |  | Total |
Trade and other payables |  | ￦ | 8,679,698 |  |  | ￦ | — |  |  | ￦ | — |  |  | ￦ | 8,679,698 |
Borrowings |  |  | 7,298,867 |  |  |  | — |  |  |  | — |  |  |  | 7,298,867 |
Other financial liabilities |  |  | 129,945 |  |  |  | 38 |  |  |  | 20,096 |  |  |  | 150,079 |
Gains or losses arising from financial instruments by category for the years ended December 31, 2017, 2018 and 2019, are as follows:
(In millions of Korean won) |  | 2017 |  |  | 2018 |  |  | 2019 |
Financial assets at amortized cost |  |  |  |  |  |  |  |  |  |  |  |
Interest income 1,5 |  | ￦ | 108,608 |  |  | ￦ | 93,233 |  |  | ￦ | 79,838 |
Gain(loss) on foreign currency transaction 4 |  |  | (11,949 | ) |  |  | 19,396 |  |  |  | 32,293 |
Loss on foreign currency translation 4 |  |  | (12,354 | ) |  |  | (2,901 | ) |  |  | (474 | )
Gain(loss) on disposal |  |  | (20,351 | ) |  |  | 44 |  |  |  | (43 | )
Loss on valuation |  |  | (44,219 | ) |  |  | (110,544 | ) |  |  | (59,947 | )
Financial assets at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |
Interest income 1 |  |  | — |  |  |  | 9,194 |  |  |  | 5,634 |
Dividend income |  |  | — |  |  |  | 1,207 |  |  |  | 1,096 |
Gain on valuation |  |  | — |  |  |  | 10,768 |  |  |  | 4,334 |
Gain on disposal |  |  | — |  |  |  | 1,713 |  |  |  | 5,115 |
Loss on foreign currency translation |  |  | — |  |  |  | — |  |  |  | (27 | )
Financial assets at fair value through other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |
Interest income 1 |  |  | — |  |  |  | 163,390 |  |  |  | 217,355 |
Dividend income |  |  | — |  |  |  | 1,704 |  |  |  | 2,312 |
Impairment loss |  |  | — |  |  |  | (2,416 | ) |  |  | (304 | )
Loss on disposal |  |  | — |  |  |  | (13,818 | ) |  |  | (11,247 | )
Other comprehensive income for the year 2 |  |  | — |  |  |  | 43,811 |  |  |  | 167,152 |
Assets at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |
Dividend income |  |  | 1 |  |  |  | — |  |  |  | — |
Gain on disposal |  |  | 153 |  |  |  | — |  |  |  | — |
Loss on valuation |  |  | (464 | ) |  |  | — |  |  |  | — |
Derivative assets used for hedging |  |  |  |  |  |  |  |  |  |  |  |
Gain(loss) on transaction |  |  | (58,569 | ) |  |  | 7,272 |  |  |  | 6,332 |
Gain(loss) on valuation |  |  | (63,640 | ) |  |  | 22,065 |  |  |  | 56,537 |
Other comprehensive income(loss) for the year 2 |  |  | (44,429 | ) |  |  | 20,078 |  |  |  | 46,806 |
Reclassified to profit or loss from other comprehensive income for the year 2,3 |  |  | 50,231 |  |  |  | (15,891 | ) |  |  | (39,604 | )
Available-for-sale |  |  |  |  |  |  |  |  |  |  |  |
Interest income 1 |  |  | 453 |  |  |  | — |  |  |  | — |
Dividend income |  |  | 5,174 |  |  |  | — |  |  |  | — |
Gain on disposal |  |  | 89,598 |  |  |  | — |  |  |  | — |
Impairment loss |  |  | (6,137 | ) |  |  | — |  |  |  | — |
Other comprehensive income for the year 2 |  |  | 51,235 |  |  |  | — |  |  |  | — |
Reclassified to profit or loss from other comprehensive income for the year 2 |  |  | (55,450 | ) |  |  | — |  |  |  | — |
Financial liabilities at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |
Gain on disposal |  |  | — |  |  |  | — |  |  |  | 2,664 |
Loss on valuation |  |  | (3,078 | ) |  |  | (2,708 | ) |  |  | (1,936 | )
Derivative liabilities used for hedging |  |  |  |  |  |  |  |  |  |  |  |
Gain on transactions |  |  | — |  |  |  | 20,678 |  |  |  | — |
Gain(loss) on valuation |  |  | (145,885 | ) |  |  | 42,195 |  |  |  | 4,949 |
Other comprehensive income for the year 2 |  |  | (66,624 | ) |  |  | (2,810 | ) |  |  | 20,742 |
Reclassified to profit or loss from other comprehensive income for the year 2,3 |  |  | 91,698 |  |  |  | (28,388 | ) |  |  | (5,080 | )
Financial liabilities at amortized cost |  |  |  |  |  |  |  |  |  |  |  |
Interest expense 1,5 |  |  | (302,464 | ) |  |  | (296,894 | ) |  |  | (223,974 | )
Loss on repayment |  |  | — |  |  |  | (15 | ) |  |  | — |
Gain(loss) on foreign currency transaction 4 |  |  | 62,347 |  |  |  | (30,956 | ) |  |  | (20,958 | )
Gain(loss) on foreign currency translation 4 |  |  | 225,695 |  |  |  | (66,050 | ) |  |  | (75,502 | )
Total |  | ￦ | (150,420 | ) |  | ￦ | (116,643 | ) |  | ￦ | 214,063 |
1 | BC Card, a subsidiary of the Group, recognized interest income and expense as operating revenue and expense, respectively. Related interest income recognized as operating revenue is ￦ 21,018 million (2017: ￦ 15,561 million, 2018: ￦ 21,021 million) and interest expense recognized as operating expense is ￦ 548 million (2017: ￦ 0 million, 2018: ￦ 21 million) for the year ended December 31, 2019.
2 | The amounts directly reflected in equity after adjustments of deferred income tax.
3 | During the year, certain derivatives of the Group were settled and the related gain or loss on valuation of cash flow hedge in other comprehensive income was reclassified to profit or loss for the year.
4 | BC Card Co., Ltd., a subsidiary of the Group recognized foreign currency translation/transaction gain and loss and as operating income and expenses. In relation to this, foreign currency translation gain and loss recognized as operating revenue and expense amount to ￦ 5 million (2017: ￦ 3 million. 2018: ￦ 0 million) and ￦ 17,006 million (2017 : ￦ 11,409 million, 2018: ￦ 20,422 million), respectively, for the year ended December 31, 2019.
5 | Interest income (interest expense) from lease receivables (lease liabilities) is excluded as it is not subject to classification of financial instruments (Note 21).

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