| Changes in deferred income tax assets (liabilities) recognized in the statements of financial position for the years ended December 31, 2016 and 2017 are as follows: |
| 2016 | ||||||||||||||||||||||||
| Beginning balance |
Amounts recognized in profit or loss |
Amount recognized in other comprehensive income (loss) |
Amounts recognized directly in equity |
Ending balance |
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| In millions of won | ||||||||||||||||||||||||
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Deferred income tax on temporary differences |
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Employee benefits |
￦ | 407,342 | 36,003 | 49,986 | — | 493,331 | ||||||||||||||||||
|
Cash flow hedge |
(29,013 | ) | (6,235 | ) | (18,335 | ) | — | (53,583 | ) | |||||||||||||||
|
Investments in associates or subsidiaries |
(6,449,998 | ) | (717,072 | ) | 7,731 | (7,006 | ) | (7,166,345 | ) | |||||||||||||||
|
Property, plant and equipment |
(5,495,786 | ) | (31,532 | ) | — | — | (5,527,318 | ) | ||||||||||||||||
|
Finance lease |
(272,430 | ) | (73,001 | ) | — | — | (345,431 | ) | ||||||||||||||||
|
Intangible assets |
9,420 | (433 | ) | — | — | 8,987 | ||||||||||||||||||
|
Financial assets at fair value through profit or loss |
(4 | ) | (58 | ) | — | — | (62 | ) | ||||||||||||||||
|
Available-for-sale financial assets |
(49,199 | ) | (11,005 | ) | (8,143 | ) | — | (68,347 | ) | |||||||||||||||
|
Deferred revenue |
215,361 | (1,502 | ) | — | — | 213,859 | ||||||||||||||||||
|
Provisions |
3,372,423 | 210,948 | — | — | 3,583,371 | |||||||||||||||||||
|
Doubtful receivables |
1,405 | 1,291 | — | — | 2,696 | |||||||||||||||||||
|
Other finance liabilities |
26,298 | (1,302 | ) | — | 5,253 | 30,249 | ||||||||||||||||||
|
Gains or losses on foreign exchange translation |
128,714 | 10,224 | — | — | 138,938 | |||||||||||||||||||
|
Allowance for doubtful accounts |
18,976 | (1,724 | ) | — | — | 17,252 | ||||||||||||||||||
|
Accrued income |
(11,231 | ) | 5,864 | — | — | (5,367 | ) | |||||||||||||||||
|
Special deduction for property, plant and equipment |
(194,347 | ) | 38 | — | — | (194,309 | ) | |||||||||||||||||
|
Reserve for research and human development |
(20,688 | ) | 7,805 | — | — | (12,883 | ) | |||||||||||||||||
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Others |
576,585 | 118,712 | 573 | — | 695,870 | |||||||||||||||||||
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| (7,766,172 | ) | (452,979 | ) | 31,812 | (1,753 | ) | (8,189,092 | ) | ||||||||||||||||
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Deferred income tax on unused tax losses and tax credit |
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Tax losses |
(3 | ) | 3 | — | — | — | ||||||||||||||||||
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Tax credit |
27,115 | 8,588 | — | — | 35,703 | |||||||||||||||||||
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| 27,112 | 8,591 | — | — | 35,703 | ||||||||||||||||||||
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| ￦ | (7,739,060 | ) | (444,388 | ) | 31,812 | (1,753 | ) | (8,153,389 | ) | |||||||||||||||
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| 2017 | ||||||||||||||||||||||||
| Beginning balance |
Amounts recognized in profit or loss |
Amount recognized in other comprehensive income (loss) |
Amounts recognized directly in equity |
Ending balance |
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| In millions of won | ||||||||||||||||||||||||
|
Deferred income tax on temporary differences |
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|
Employee benefits |
￦ | 493,331 | 86,008 | (80,645 | ) | — | 498,694 | |||||||||||||||||
|
Cash flow hedge |
(53,583 | ) | 130,044 | (11,016 | ) | — | 65,445 | |||||||||||||||||
|
Investments in associates or subsidiaries |
(7,166,345 | ) | (1,510,295 | ) | 8,649 | (25 | ) | (8,668,016 | ) | |||||||||||||||
|
Property, plant and equipment |
(5,527,318 | ) | (1,333,122 | ) | — | — | (6,860,440 | ) | ||||||||||||||||
|
Finance lease |
(345,431 | ) | (81,518 | ) | — | — | (426,949 | ) | ||||||||||||||||
|
Intangible assets |
8,987 | (1,339 | ) | — | — | 7,648 | ||||||||||||||||||
|
Financial assets at fair value through profit or loss |
(62 | ) | 952 | — | — | 890 | ||||||||||||||||||
|
Available-for-sale financial assets |
(68,347 | ) | 62,055 | (2,551 | ) | — | (8,843 | ) | ||||||||||||||||
|
Deferred revenue |
213,859 | 16,852 | — | — | 230,711 | |||||||||||||||||||
|
Provisions |
3,583,371 | 1,239,462 | — | — | 4,822,833 | |||||||||||||||||||
|
Doubtful receivables |
2,696 | (2,637 | ) | — | — | 59 | ||||||||||||||||||
|
Other finance liabilities |
30,249 | (2,742 | ) | — | 5,248 | 32,755 | ||||||||||||||||||
|
Gains or losses on foreign exchange translation |
138,938 | (140,292 | ) | — | — | (1,354 | ) | |||||||||||||||||
|
Allowance for doubtful accounts |
17,252 | 25,679 | — | — | 42,931 | |||||||||||||||||||
|
Accrued income |
(5,367 | ) | 3,542 | — | — | (1,825 | ) | |||||||||||||||||
|
Special deduction for property, plant and equipment |
(194,309 | ) | (6,618 | ) | — | — | (200,927 | ) | ||||||||||||||||
|
Reserve for research and human development |
(12,883 | ) | 9,842 | — | — | (3,041 | ) | |||||||||||||||||
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Others |
695,870 | 232,642 | 24,242 | — | 952,754 | |||||||||||||||||||
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| (8,189,092 | ) | (1,271,485 | ) | (61,321 | ) | 5,223 | (9,516,675 | ) | ||||||||||||||||
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Deferred income tax on unused tax losses and tax credit |
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Tax losses |
— | — | — | — | — | |||||||||||||||||||
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Tax credit |
35,703 | (15,272 | ) | — | — | 20,431 | ||||||||||||||||||
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| 35,703 | (15,272 | ) | — | — | 20,431 | |||||||||||||||||||
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| ￦ | (8,153,389 | ) | (1,286,757 | ) | (61,321 | ) | 5,223 | (9,496,244 | ) | |||||||||||||||
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