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Financial Instruments by Category (Tables) | 12 Months Ended
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Dec. 31, 2022
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Summary of Financial Instruments by Category | Financial instruments by category as at December 31, 202 1 an d 2022, are as follows:
(in millions of Korean won) |  | December 31, 2021 |
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 |  | ￦ | 3,019,592 |  |  | ￦ | — |  |  | ￦ | — |  |  | ￦ | — |  |  | ￦ | 3,019,592 |
Trade and other receivables |  |  | 5,687,103 |  |  |  | — |  |  |  | 491,713 |  |  |  | — |  |  |  | 6,178,816 |
Other financial assets |  |  | 608,389 |  |  |  | 952,319 |  |  |  | 347,877 |  |  |  | 99,453 |  |  |  | 2,008,038 |
(in millions of Korean won) |  | December 31, 2021 |
Financial liabilities |  | Financial liabilities at amortized cost |  |  | Financial liabilities at fair value through profit and loss |  |  | Derivatives used for hedging |  |  | Others |  |  | Total |
Trade and other payables |  | ￦ | 7,980,203 |  |  | ￦ | — |  |  | ￦ | — |  |  | ￦ | — |  |  | ￦ | 7,980,203 |
Borrowings |  |  | 8,437,703 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 8,437,703 |
Other financial liabilities |  |  | 263,500 |  |  |  | 216,040 |  |  |  | 18,126 |  |  |  | — |  |  |  | 497,666 |
Lease liabilities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,159,369 |  |  |  | 1,159,369 |
(in millions of Korean won) |  | December 31, 2022 |
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 |  | ￦ | 2,449,062 |  |  | ￦ | — |  |  | ￦ | — |  |  | ￦ | — |  |  | ￦ | 2,449,062 |
Trade and other receivables |  |  | 7,459,994 |  |  |  | — |  |  |  | 129,124 |  |  |  | — |  |  |  | 7,589,118 |
Other financial assets |  |  | 1,060,058 |  |  |  | 1,064,856 |  |  |  | 1,508,192 |  |  |  | 190,830 |  |  |  | 3,823,936 |
(in millions of Korean won) |  | December 31, 2022 |
Financial liabilities |  | Financial liabilities at amortized cost |  |  | Financial liabilities at fair value through profit and loss |  |  | Derivatives used for hedging |  |  | Others |  |  | Total |
Trade and other payables |  | ￦ | 8,397,264 |  |  | ￦ | — |  |  | ￦ | — |  |  | ￦ | — |  |  | ￦ | 8,397,264 |
Borrowings |  |  | 10,006,685 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 10,006,685 |
Other financial liabilities |  |  | 246,606 |  |  |  | 141,280 |  |  |  | 33,555 |  |  |  | — |  |  |  | 421,441 |
Lease liabilities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,172,038 |  |  |  | 1,172,038 |
Summary of Gains or Losses Arising From Financial Instruments by Category | Gains or losses arising from financial instruments by category for the years ended December 31, 2020, 2021 and 2022, are as follows:
(in millions of Korean won) |  | 2020 |  |  | 2021 |  |  | 2022 |
Financial assets at amortized cost |  |  |  |  |  |  |  |  |  |  |  |
Interest income 1 |  | ￦ | 55,742 |  |  | ￦ | 74,937 |  |  | ￦ | 144,505 |
Gain (loss) on foreign currency transactions 4 |  |  | (19,244 | ) |  |  | 12,826 |  |  |  | 23,824 |
Gain (loss) on foreign currency translation |  |  | (3,895 | ) |  |  | 2,911 |  |  |  | (2,151 | )
Gain (loss) on disposal |  |  | 138 |  |  |  | 35 |  |  |  | (81 | )
Loss on valuation |  |  | (140,474 | ) |  |  | (110,286 | ) |  |  | (132,102 | )
Financial assets at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |
Interest income 1 |  |  | 6,548 |  |  |  | 3,673 |  |  |  | 6,008 |
Dividend income 5 |  |  | 4,379 |  |  |  | 21,499 |  |  |  | 4,600 |
Gain (loss) on valuation 6 |  |  | 59,044 |  |  |  | 64,659 |  |  |  | (29,282 | )
Gain (loss) on disposal |  |  | (329 | ) |  |  | 29,974 |  |  |  | 2,347 |
Gain (loss) on foreign currency transactions 4 |  |  | (38 | ) |  |  | — |  |  |  | 1,100 |
Gain on foreign currency translation |  |  | — |  |  |  | 17,794 |  |  |  | 13,711 |
Financial assets at fair value through other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |
Interest income 1 |  |  | 227,736 |  |  |  | 222,290 |  |  |  | 190,281 |
Dividend income 5 |  |  | 56 |  |  |  | 1,365 |  |  |  | 9,522 |
Loss on valuation |  |  | — |  |  |  | — |  |  |  | (61 | )
Loss on disposal |  |  | (8,152 | ) |  |  | (22,712 | ) |  |  | (62,183 | )
Other comprehensive income (loss) for the year 2 |  |  | 41,997 |  |  |  | 129,780 |  |  |  | (158,574 | )
Derivatives used for hedging |  |  |  |  |  |  |  |  |  |  |  |
Gain on transactions |  |  | 6,050 |  |  |  | — |  |  |  | 27,628 |
Loss (gain) on valuation 7 |  |  | (2,707 | ) |  |  | 203,961 |  |  |  | 150,699 |
Other comprehensive income (loss) for the year 2 |  |  | (2,373 | ) |  |  | 144,967 |  |  |  | 88,048 |
Reclassified to profit or loss from other comprehensive income (loss) for the year 2,3 |  |  | 3,645 |  |  |  | (143,305 | ) |  |  | (110,616 | )
Financial liabilities at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |
Gain on valuation |  |  | 119 |  |  |  | 42,447 |  |  |  | 30,031 |
Gain on disposal |  |  | 799 |  |  |  | 2,136 |  |  |  | — |
Interest expense 1 |  |  | — |  |  |  | — |  |  |  | (4,046 | )
Gain (loss) on foreign currency transactions 4 |  |  | — |  |  |  | (2 | ) |  |  | 24 |
Derivatives used for hedging |  |  |  |  |  |  |  |  |  |  |  |
Gain (loss) on transactions |  |  | 1,141 |  |  |  | (6,208 | ) |  |  | (1,291 | )
Loss on valuation |  |  | (161,003 | ) |  |  | (7,206 | ) |  |  | (17,237 | )
Other comprehensive loss for the year 2 |  |  | (81,671 | ) |  |  | (3,112 | ) |  |  | (23,957 | )
Reclassified to profit or loss from other comprehensive income for the year 2,3 |  |  | 107,786 |  |  |  | 6,722 |  |  |  | 15,195 |
Financial liabilities at amortized cost |  |  |  |  |  |  |  |  |  |  |  |
Interest expense 1 |  |  | (220,945 | ) |  |  | (232,197 | ) |  |  | (275,302 | )
Loss on foreign currency transactions 4 |  |  | (10,717 | ) |  |  | (3,580 | ) |  |  | (34,574 | )
Gain (loss) on foreign currency translation |  |  | 141,849 |  |  |  | (201,623 | ) |  |  | (168,577 | )
Lease liabilities |  |  |  |  |  |  |  |  |  |  |  |
Interest expense 1 |  |  | (44,091 | ) |  |  | (36,650 | ) |  |  | (41,469 | )
Total |  | ￦ | (38,610 | ) |  | ￦ | 215,095 |  |  | ￦ | (353,980 | )
1 | BC Card Co., Ltd., etc., subsidiaries of the Group, recognized interest income and expenses as operating revenue and expenses, respectively. Related interest income recognized as operating revenue is ￦ 68,869 million (2020: ￦20,854 million, 2021: ￦ 27,440 million) and related interest expense recognized as operating expense is ￦ 27,060 million (2020: ￦1,456 million, 2021: ￦ 5,458 million) for the year ended December 31, 2022.
2 | The amounts directly reflected in equity after adjustments of deferred income tax.
3 | During the current and previous year, certain derivatives of the Group was 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 transaction gain and loss and as operating revenue and expense. In relation to this, foreign currency transaction gain and loss recognized as operating revenue and expense amount to foreign exchange gain ￦ 3,569 million (2020: transaction loss ￦19,687 million, 2021 foreign exchange gain and loss: ￦ 2,373 million), respectively, for the year ended December 31, 2022.
5 | BC Card Co., Ltd., a subsidiary of the Group, recognized dividend income as operating revenue. Related dividend income recognized as operating revenue is ￦ 2,299 million (2020: ￦2,059 million, 2021: ￦ 1,340 million) for the year ended December 31, 2022.
6 | KT Investment Co., Ltd., etc., subsidiaries of the Group, recognized gain and loss on valuation of financial instruments measured at fair value through profit or loss as operating income and expenses. In relation to this, valuation gain and loss recognized as operating revenue and expense amount to valuation loss ￦ 7,860 million (2020: valuation gain ￦40,822 million, 2021 valuation loss: ￦ 15,459 million), for the year ended December 31, 2022.
7 | BC Card Co., Ltd., a subsidiary of the Group, recognized gain and loss on valuation of derivatives as operating income and expenses. Related valuation gain and loss recognized as operating revenue and expense is ￦ 418 million for the year ended December 31, 2022.

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