Accumulated Other Comprehensive Income and Other Components of Equity (Tables)

12 Months Ended

Dec. 31, 2022

Summary of Accumulated Other Comprehensive Income

As at December 31, 2021 and 2022, the details of the Controlling Company’s accumulated other comprehensive income are as follows:


( i n millions of Korean won)	December 31, 2021			December 31, 2022
Changes in investments in associates and joint ventures	￦	(3,461	)	￦	(11,752	)
Gain ( loss ) on derivatives valuation		25,031			(7,109	)
Gain (loss) on valuation of financial assets at fair value through other comprehensive income		108,685			(52,100	)
Exchange differences on translation for foreign operations		(12,786	)		(6,815	)

Total	￦	117,469		￦	(77,776	)

Summary of Changes in Accumulated Other Comprehensive Income

Changes

in accumulated other comprehensive income for the years ended December 31, 2021 and 2022, are as follows:


	2021
( i n millions of Korean won)	Beginning			Increase/ decrease			Reclassification to gain or loss			Ending
Changes in investments in associates and joint ventures	￦	16,257		￦	(19,718	)	￦	—		￦	(3,461	)
Gain ( loss ) on derivatives valuation		19,809			141,805			(136,583	)		25,031
Gain on valuation of financial assets at fair value through other comprehensive income		61,438			47,247			—			108,685
Exchange differences on translation for foreign operations		(11,453	)		(1,333	)		—			(12,786	)

Total	￦	86,051		￦	168,001		￦	(136,583	)	￦	117,469


	2022
( i n millions of Korean won)	Beginning			Increase (decrease)			Reclassification to gain or loss			Ending
Changes in investments in associates and joint ventures	￦	(3,461	)	￦	(8,291	)	￦	—		￦	(11,752	)
Gain (loss) on derivatives valuation		25,031			63,281			(95,421	)		(7,109	)
Gain (loss) on valuation of financial assets at fair value through other comprehensive income		108,685			(160,785	)		—			(52,100	)
Exchange differences on translation for foreign operations		(12,786	)		5,971			—			(6,815	)

Total	￦	117,469		￦	(99,824	)	￦	(95,421	)	￦	(77,776	)

Summary of Other Components of Equity

The Group’s other components of equity as at December 31, 2021 and 2022, are as follows:


( i n millions of Korean won)	December 31, 2021			December 31, 2022
Treasury stock 1	￦	(1,009,798	)	￦	(202,295	)
Gain or loss on disposal of treasury stock 2		(8,658	)		(41,503	)
Share-based payments		4,068			6,222
Others 3		(418,692	)		(334,576	)

Total	￦	(1,433,080	)	￦	(572,152	)

During the year ended December 31, 2022, the Group

granted

20,105,609 treasury shares

as exchange of shares with HYUNDAI MOBIS and HYUNDAI MOTOR COMPANY

and granted 128,923 treasury shares as share-based payment

(Notes 7 and 20).

The amount directly reflected in equity i

￦

14,886

million for the year ended December 31, 2022 (2021:

￦

4,080 million).

Profit or loss incurred from transactions with non-controlling interest and investment difference incurred from change in proportion of subsidiaries are included.

Summary of Treasury Stock

As at December 31, 2021 and 2022, the details of treasury stock are as follows:


	December 31, 2021		December 31, 2022
Number of shares (in shares)		25,303,662		5,069,130
Amounts (in millions of Korean won)	￦	1,009,798	￦	202,295