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Financial Instruments by Category | 12 Months Ended
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Dec. 31, 2020
Disclosure Of Financial Instruments [Abstract] |
Financial Instruments by Category | 6. Financial Instruments by Category (1) Carrying amounts of financial instruments by category as of December 31, 2020 and 2019 are as follows:
|  | December 31, 2020 |  |  | December 31, 2019 |
|  | Financial assets at amortized cost |  |  | Financial assets at amortized cost |
Financial assets |  | (In millions of Korean won) |
Cash and cash equivalents |  | W |  | 110,632 |  |  | W |  | 79,428 |
Short-term financial instruments |  |  |  | 71,000 |  |  |  |  | 39,500 |
Accounts receivables, net |  |  |  | 59,761 |  |  |  |  | 32,253 |
Other receivables, net |  |  |  | 8 |  |  |  |  | 56 |
Other current financial assets |  |  |  | 818 |  |  |  |  | 233 |
Other non-current financial assets |  |  |  | 1,324 |  |  |  |  | 1,770 |
Total |  | W |  | 243,543 |  |  | W |  | 153,240 |
|  | December 31, 2020 |  |  | December 31, 2019 |
|  | Financial liabilities at amortized cost |  |  | Financial liabilities at amortized cost |
Financial liabilities |  | (In millions of Korean won) |
Accounts payables |  | W |  | 54,090 |  |  | W |  | 37,689 |
Accrued expenses (*) |  |  |  | 62 |  |  |  |  | 19 |
Other current liabilities |  |  |  | 2,653 |  |  |  |  | 1,986 |
Other non-current liabilities |  |  |  | 3,247 |  |  |  |  | 3,008 |
Total |  | W |  | 60,052 |  |  | W |  | 42,702 |
(*) Accrued expenses not applicable to financial liabilities are excluded. (2) Net income and expenses from financial instruments for the years ended December 31, 2020, 2019 and 2018 are as follows:
|  | 2020 |  |  | 2019 |  |  | 2018 |
Financial assets at amortized cost |  | (In millions of Korean won) |
Interest income |  | W |  | 1,088 |  |  | W |  | 1,626 |  |  | W |  | 819 |
Differences in foreign currency |  |  |  | (1,796 | ) |  |  |  | 1,267 |  |  |  |  | 159 |
Financial liabilities at amortized cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  |  | (186 | ) |  |  |  | (277 | ) |  |  |  | — |
Differences in foreign currency |  |  |  | 537 |  |  |  |  | (22 | ) |  |  |  | 105 |
(3) Fair Value Hierarchy Fair values are categorized into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows:
| • | Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities;
| • | Level 2: all inputs other than quoted prices included in Level 1 that are observable (either directly that is, prices, or indirectly that is, derived from prices) for the asset or liability;
| • | Level 3: unobservable inputs for the asset or liability.
The fair value of financial instruments traded in an active market is determined based on the quoted market price as of the end of the reporting period. If the quoted prices are readily and regularly available through exchanges, sellers, brokers, industry groups, rating agencies or regulators and such prices represent actual market transactions that occur regularly between independent parties, they are considered active markets. These products are included in Level 1. The fair value of financial instruments that are not traded in an active market is determined using valuation techniques. These valuation techniques use as much market observable information as possible and use the least amount of group-specific information. At this time, if all the significant input variables required to measure the fair value of a good are observable, the good is included in Level 2. If more than one significant input variable is not based on observable market information, the item is included in Level 3. The valuation techniques used to measure the fair value of a financial instrument include: - Market price or dealer price of a similar financial instrument - The fair value of derivative instruments is determined by discounting the amount to present value using the leading exchange rate as of the end of the reporting period For the other financial instruments, the Group applied other valuation techniques such as discounted cash flow, etc. For the financial assets and liabilities of which carrying amount are reasonable approximation of fair value, those were excluded from fair value disclosure.

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- Definition The entire disclosure for financial instruments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Section Scope -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&doctype=Standard&dita_xref=IFRS07_g3-5A_TI -URIDate 2020-01-01 + Details
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