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Trade and Other Receivables (Tables) | 12 Months Ended
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Dec. 31, 2022
Text block [abstract] |
Summary of Trade and Other Receivables | Trade and other receivables as at December 31, 2021 and 2022, are as follows:
|  | December 31, 2021 |
( i n millions of Korean won) |  | Total amounts |  |  | Provision for impairment |  |  | Present value discount |  |  | Carrying amount |
Current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  | ￦ | 3,337,398 |  |  | ￦ | (346,869 | ) |  | ￦ | (7,662 | ) |  | ￦ | 2,982,867 |
Other receivables |  |  | 2,201,781 |  |  |  | (93,256 | ) |  |  | (3,902 | ) |  |  | 2,104,623 |
Total |  | ￦ | 5,539,179 |  |  | ￦ | (440,125 | ) |  | ￦ | (11,564 | ) |  | ￦ | 5,087,490 |
Non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  | ￦ | 612,654 |  |  | ￦ | (2,856 | ) |  | ￦ | (17,351 | ) |  | ￦ | 592,447 |
Other receivables |  |  | 621,195 |  |  |  | (108,131 | ) |  |  | (14,185 | ) |  |  | 498,879 |
Total |  | ￦ | 1,233,849 |  |  | ￦ | (110,987 | ) |  | ￦ | (31,536 | ) |  | ￦ | 1,091,326 |
|  | December 31, 2022 |
( i n millions of Korean won) |  | Total amounts |  |  | Provision for impairment |  |  | Present value discount |  |  | Carrying amount |
Current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  | ￦ | 3,439,542 |  |  | ￦ | (342,539 | ) |  | ￦ | (6,926 | ) |  | ￦ | 3,090,077 |
Other receivables |  |  | 3,092,261 |  |  |  | (82,243 | ) |  |  | (2,023 | ) |  |  | 3,007,995 |
Total |  | ￦ | 6,531,803 |  |  | ￦ | (424,782 | ) |  | ￦ | (8,949 | ) |  | ￦ | 6,098,072 |
Non-current assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  | ￦ | 408,098 |  |  | ￦ | (1,199 | ) |  | ￦ | (11,540 | ) |  | ￦ | 395,359 |
Other receivables |  |  | 1,249,096 |  |  |  | (136,300 | ) |  |  | (17,109 | ) |  |  | 1,095,687 |
Total |  | ￦ | 1,657,194 |  |  | ￦ | (137,499 | ) |  | ￦ | (28,649 | ) |  | ￦ | 1,491,046 |
Summary of Changes in Provision for Impairment | Details of changes in provision for impairment for the years ended December 31, 2021 and 2022, are as follows:
|  | 2021 |  |  | 2022 |
(in millions of Korean won) |  | Trade receivables |  |  | Other receivables |  |  | Trade receivables |  |  | Other receivables |
Beginning balance |  | ￦ | 327,315 |  |  | ￦ | 204,604 |  |  | ￦ | 349,725 |  |  | ￦ | 201,387 |
Provision |  |  | 82,329 |  |  |  | 23,015 |  |  |  | 64,522 |  |  |  | 65,941 |
Reversal |  |  | — |  |  |  | (508 | ) |  |  | — |  |  |  | (850 | )
Write-off/transfer |  |  | (62,564 | ) |  |  | (25,900 | ) |  |  | (69,430 | ) |  |  | (49,904 | )
Changes in consolidation scope |  |  | 416 |  |  |  | (300 | ) |  |  | (43 | ) |  |  | — |
Others |  |  | 2,229 |  |  |  | 476 |  |  |  | (1,036 | ) |  |  | 1,969 |
Ending balance |  | ￦ | 349,725 |  |  | ￦ | 201,387 |  |  | ￦ | 343,738 |  |  | ￦ | 218,543 |
Summary of Other Receivables | Details of other receivables as at December 31, 2021 and 2022, are as follows:
( i n millions of Korean won) |  | December 31, 2021 |  |  | December 31, 2022 |
Loans |  | ￦ | 101,718 |  |  | ￦ | 98,953 |
Receivables 1 |  |  | 1,872,467 |  |  |  | 2,668,545 |
Accrued income |  |  | 5,933 |  |  |  | 32,218 |
Refundable deposits |  |  | 349,360 |  |  |  | 339,450 |
Loans receivable |  |  | 328,753 |  |  |  | 1,013,428 |
Finance lease receivables |  |  | 85,370 |  |  |  | 105,690 |
Others |  |  | 61,288 |  |  |  | 63,941 |
Less: Provision for impairment |  |  | (201,387 | ) |  |  | (218,543 | )
|  | ￦ | 2,603,502 |  |  | ￦ | 4,103,682 |
1 | The settlement receivables of BC Card Co., Ltd. amounting to ￦ 1,960,579 million (December 31, 2021: ￦ 1,108,936 million) are included.
The maximum exposure of trade and other receivables to credit risk is the carrying amount of each class of receivables mentioned above as at December 31, 2022. A portion of the trade receivables is classified as financial assets at fair value through other comprehensive income considering the trade receivables business model for managing the asset and the cash flow characteristics of the contract.

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