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Financial Instruments by Category | 12 Months Ended
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Dec. 31, 2024
Text block Explanatory [Abstract] |
Financial Instruments by Category |
4 | Financial Instruments by Category
(1) Financial instruments by category as of December 31, 2023 and 2024, are as follows:
(In millions of Korean won) |  | December 31, 2023 |
Financial assets |  | Financial assets at amortized cost |  |  | Financial assets at FVTPL |  |  | Financial assets at FVOCI |  |  | Derivatives used for hedging |  |  | Total |
Cash and cash equivalents |  | ￦ | 2,879,554 |  |  | ￦ | — |  |  | ￦ | — |  |  | ￦ | — |  |  | ￦ | 2,879,554 |
Trade and other receivables |  |  | 8,458,259 |  |  |  | — |  |  |  | 116,198 |  |  |  | — |  |  |  | 8,574,457 |
Other financial assets |  |  | 1,385,921 |  |  |  | 939,661 |  |  |  | 1,680,168 |  |  |  | 159,211 |  |  |  | 4,164,961 |
(In millions of Korean won) |  | December 31, 2023 |
Financial liabilities |  | Financial liabilities at amortized cost |  |  | Financial liabilities at FVTPL |  |  | Derivatives used for hedging |  |  | Others |  |  | Total |
Trade and other payables 1 |  | ￦ | 8,317,822 |  |  | ￦ | — |  |  | ￦ | — |  |  | ￦ | — |  |  | ￦ | 8,317,822 |
Borrowings |  |  | 10,218,165 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 10,218,165 |
Other financial liabilities |  |  | 915,185 |  |  |  | 136,106 |  |  |  | 24,547 |  |  |  | — |  |  |  | 1,075,838 |
Lease liabilities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,179,909 |  |  |  | 1,179,909 |
1 | Amounts related to employee benefit plans are excluded in Trade and other payables.
(In millions of Korean won) |  | December 31, 2024 |
Financial assets |  | Financial assets at amortized cost |  |  | Financial assets at FVTPL |  |  | Financial assets at FVOCI |  |  | Derivatives used for hedging |  |  | Total |
Cash and cash equivalents |  | ￦ | 3,716,680 |  |  | ￦ | — |  |  | ￦ | — |  |  | ￦ | — |  |  | ￦ | 3,716,680 |
Trade and other receivables |  |  | 7,573,409 |  |  |  | — |  |  |  | 114,774 |  |  |  | — |  |  |  | 7,688,183 |
Other financial assets |  |  | 962,653 |  |  |  | 1,029,926 |  |  |  | 1,665,368 |  |  |  | 445,471 |  |  |  | 4,103,418 |
(In millions of Korean won) |  | December 31, 2024 |
Financial liabilities |  | Financial liabilities at amortized cost |  |  | Financial liabilities at FVTPL |  |  | Derivatives used for hedging |  |  | Others |  |  | Total |
Trade and other payables 1 |  | ￦ | 7,214,174 |  |  | ￦ | — |  |  | ￦ | — |  |  | ￦ | — |  |  | ￦ | 7,214,174 |
Borrowings |  |  | 10,520,690 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 10,520,690 |
Other financial liabilities |  |  | 942,135 |  |  |  | 132,011 |  |  |  | 3 |  |  |  | — |  |  |  | 1,074,149 |
Lease liabilities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,059,453 |  |  |  | 1,059,453 |
1 | Amounts related to employee benefit plans are excluded in Trade and other payables.
(2) Gains or losses arising from financial instruments by category for the years ended December 31, 2022, 2023, 2024, are as follows:
(in millions of Korean won) |  | 2022 |  |  | 2023 |  |  | 2024 |
Financial assets at amortized cost |  |  |  |  |  |  |  |  |  |  |  |
Interest income 1 |  | ￦ | 144,505 |  |  | ￦ | 360,134 |  |  | ￦ | 379,371 |
Gain on foreign currency transactions 4 |  |  | 23,824 |  |  |  | 22,782 |  |  |  | 27,748 |
Gain (loss) on foreign currency translation |  |  | (2,151 | ) |  |  | 5,741 |  |  |  | 9,534 |
Loss on disposal |  |  | (81 | ) |  |  | (3,409 | ) |  |  | (2 | )
Loss on valuation |  |  | (132,102 | ) |  |  | (172,966 | ) |  |  | (184,942 | )
Financial assets at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |
Interest income 1 |  |  | 6,008 |  |  |  | 13,480 |  |  |  | 10,281 |
Dividend income 5 |  |  | 4,600 |  |  |  | 6,918 |  |  |  | 8,411 |
Loss on valuation 6 |  |  | (29,282 | ) |  |  | (31,965 | ) |  |  | (66,133 | )
Gain on disposal |  |  | 2,347 |  |  |  | 14,237 |  |  |  | 13,811 |
Gain on foreign currency transactions 4 |  |  | 1,100 |  |  |  | — |  |  |  | 2,469 |
Gain on foreign currency translation |  |  | 13,711 |  |  |  | 3,396 |  |  |  | 29,029 |
Financial assets at fair value through other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |
Interest income 1 |  |  | 190,281 |  |  |  | 18,966 |  |  |  | 19,888 |
Dividend income 5 |  |  | 9,522 |  |  |  | 52,813 |  |  |  | 62,220 |
Loss on valuation |  |  | (61 | ) |  |  | — |  |  |  | — |
Loss on disposal |  |  | (62,183 | ) |  |  | (11,193 | ) |  |  | (8,277 | )
Other comprehensive loss for the year 2 |  |  | (158,574 | ) |  |  | 121,805 |  |  |  | (7,602 | )
Derivatives used for hedging |  |  |  |  |  |  |  |  |  |  |  |
Gain on transactions |  |  | 27,628 |  |  |  | 10,192 |  |  |  | 38,620 |
Gain on valuation 7 |  |  | 150,699 |  |  |  | 34,092 |  |  |  | 361,844 |
Other comprehensive income for the year 2 |  |  | 88,048 |  |  |  | 7,772 |  |  |  | 273,673 |
Reclassified to profit or loss from other comprehensive loss for the year 2,3 |  |  | (110,616 | ) |  |  | (29,178 | ) |  |  | (276,568 | )
Financial liabilities at amortized cost |  |  |  |  |  |  |  |  |  |  |  |
Interest expense 1 |  |  | (275,302 | ) |  |  | (358,486 | ) |  |  | (387,535 | )
Gain (loss) on valuation 8 |  |  | — |  |  |  | 3,411 |  |  |  | (5,866 | )
Loss on foreign currency transactions 4 |  |  | (34,574 | ) |  |  | (24,054 | ) |  |  | (41,959 | )
Loss on foreign currency translation |  |  | (168,577 | ) |  |  | (93,004 | ) |  |  | (421,608 | )
Financial liabilities at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |
Gain (loss) on valuation |  |  | 30,031 |  |  |  | (7,394 | ) |  |  | (3,221 | )
Gain on disposal |  |  | — |  |  |  | 4,788 |  |  |  | — |
Interest expense 1 |  |  | (4,046 | ) |  |  | (44 | ) |  |  | — |
Gain (loss) on foreign currency transactions 4 |  |  | 24 |  |  |  | (5 | ) |  |  | — |
Derivatives used for hedging |  |  |  |  |  |  |  |  |  |  |  |
Loss on transactions |  |  | (1,291 | ) |  |  | — |  |  |  | — |
Gain (loss) on valuation |  |  | (17,237 | ) |  |  | 11,503 |  |  |  | 9,337 |
Other comprehensive income (loss) for the year 2 |  |  | (23,957 | ) |  |  | 7,557 |  |  |  | (871 | )
Reclassified to profit or loss from other comprehensive income for the year 2,3 |  |  | 15,195 |  |  |  | (8,764 | ) |  |  | (9,386 | )
Lease liabilities |  |  |  |  |  |  |  |  |  |  |  |
Interest expense 1 |  |  | (41,469 | ) |  |  | (52,035 | ) |  |  | (47,556 | )
Total |  | ￦ | (353,980 | ) |  | ￦ | (92,910 | ) |  | ￦ | (215,290 | )
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 ￦ 106,005 million (2022: ￦ 68,869 million, 2023: ￦ 112,973 million) and related interest expense recognized as operating expense is ￦ 57,872 million (2022: ￦ 27,060 million, 2023: ￦ 55,677 million) for the year ended December 31, 2024.
2 | The amounts directly reflected in equity after adjustments of deferred income tax.
3 | During the years ended December 31, 2023 and 2024, 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 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 ￦ 10,298 million (2022 foreign exchange gain and loss: ￦ 3,569 million, 2023 foreign exchange gain: ￦ 5,597 million), respectively, for the year ended December 31, 2024.
5 | BC Card Co., Ltd., a subsidiary of the Group, recognized dividend income as operating revenue. Related dividend income recognized as operating revenue is ￦ 1,701 million (2022: ￦ 2,299 million, 2023: ￦ 1,759 million) for the year ended December 31, 2024.
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 ￦ 576 million (2022 valuation loss: ￦ 7,860 million, 2023 valuation loss: ￦ 11,112 million), for the year ended December 31, 2024.
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 recognized as operating revenue and expense is ￦ 57 million (2022 valuation loss: ￦ 418 million, 2023 valuation gain: ￦ 48 million), for the year ended December 31, 2024.
8 | KT Cloud Co., Ltd., a subsidiary of the Group, recognized gain on valuation as convertible preferred stock of ￦ 317,178 million (2023 valuation gain: ￦ 311,312 million) for the year ended December 31, 2024.

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