(e) Deferred tax assets and liabilities as of December 31, 2016 and 2017 are as follows:
| 2016 | 2017 | |||||||||||||||||||||||
| Assets | Liabilities | Net | Assets | Liabilities | Net | |||||||||||||||||||
| (in millions of Won) | ||||||||||||||||||||||||
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Deferred income tax due to temporary differences |
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Allowance for doubtful accounts |
￦ | 213,119 | — | 213,119 | 273,994 | — | 273,994 | |||||||||||||||||
|
Reserve for technology developments |
— | (91,960 | ) | (91,960 | ) | — | (37,987 | ) | (37,987 | ) | ||||||||||||||
|
PP&E — Depreciation |
50,843 | (62,482 | ) | (11,639 | ) | 59,912 | (45,271 | ) | 14,641 | |||||||||||||||
|
Share of profit or loss of equity-accounted investees |
178,538 | (108,279 | ) | 70,259 | 236,637 | (40,595 | ) | 196,042 | ||||||||||||||||
|
Allowance for inventories valuation |
15,651 | — | 15,651 | 10,780 | — | 10,780 | ||||||||||||||||||
|
PP&E — Revaluation |
— | (1,524,149 | ) | (1,524,149 | ) | — | (1,828,164 | ) | (1,828,164 | ) | ||||||||||||||
|
Prepaid expenses |
19,665 | — | 19,665 | 20,000 | — | 20,000 | ||||||||||||||||||
|
PP&E — Impairment loss |
5,397 | (102 | ) | 5,295 | 5,639 | (99 | ) | 5,540 | ||||||||||||||||
|
Gain or loss on foreign currency translation |
99,836 | (105,793 | ) | (5,957 | ) | 113,760 | (162,232 | ) | (48,472 | ) | ||||||||||||||
|
Defined benefit obligations |
361,838 | — | 361,838 | 430,117 | — | 430,117 | ||||||||||||||||||
|
Plan assets |
— | (316,525 | ) | (316,525 | ) | — | (352,654 | ) | (352,654 | ) | ||||||||||||||
|
Provision for construction losses |
997 | — | 997 | 441 | — | 441 | ||||||||||||||||||
|
Provision for construction warranty |
24,322 | — | 24,322 | 28,717 | — | 28,717 | ||||||||||||||||||
|
Accrued income |
— | (9,441 | ) | (9,441 | ) | — | (12,915 | ) | (12,915 | ) | ||||||||||||||
|
Impairment loss on AFS |
245,168 | — | 245,168 | 202,795 | — | 202,795 | ||||||||||||||||||
|
Difference in acquisition costs of treasury shares |
62,099 | — | 62,099 | 70,547 | — | 70,547 | ||||||||||||||||||
|
Others |
452,425 | (48,677 | ) | 403,748 | 473,025 | (97,017 | ) | 376,008 | ||||||||||||||||
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| 1,729,898 | (2,267,408 | ) | (537,510 | ) | 1,926,364 | (2,576,934 | ) | (650,570 | ) | |||||||||||||||
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Deferred income taxes recognized directly to equity |
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Loss (gain) on valuation of available-for-sale investments |
50,245 | (100,752 | ) | (50,507 | ) | 110,865 | (160,101 | ) | (49,236 | ) | ||||||||||||||
|
Others |
65,532 | (13,700 | ) | 51,832 | 92,981 | (20,820 | ) | 72,161 | ||||||||||||||||
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| 115,777 | (114,452 | ) | 1,325 | 203,846 | (180,921 | ) | 22,925 | |||||||||||||||||
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Deferred tax from tax credit |
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Tax credit carry-forward and others |
307,335 | — | 307,335 | 118,032 | — | 118,032 | ||||||||||||||||||
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Investments in subsidiaries, associates and joint ventures |
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Investments in subsidiaries, associates and joint ventures |
561,506 | (475,376 | ) | 86,130 | 563,406 | (494,980 | ) | 68,426 | ||||||||||||||||
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| ￦ | 2,714,516 | (2,857,236 | ) | (142,720 | ) | 2,811,648 | (3,252,835 | ) | (441,187 | ) | ||||||||||||||
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