| 26. | Reserves |
(a) Reserves as of December 31, 2016 and 2017 are as follows:
| 2016 | 2017 | |||||||
| (in millions of Won) | ||||||||
|
Accumulated comprehensive loss of investments in associates and joint ventures |
￦ | (301,734 | ) | (516,528 | ) | |||
|
Changes in the unrealized fair value of available-for-sale investments |
276,143 | 230,190 | ||||||
|
Currency translation differences |
(99,264 | ) | (372,166 | ) | ||||
|
Gain or losses on valuation of derivatives |
— | (136 | ) | |||||
|
Others |
(19,130 | ) | (23,916 | ) | ||||
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| ￦ | (143,985 | ) | (682,556 | ) | ||||
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(b) Changes in the unrealized fair value of available-for-sale investments for the years ended December 31, 2016 and 2017 were as follows:
| 2016 | 2017 | |||||||
| (in millions of Won) | ||||||||
|
Beginning balance |
￦ | (38,294 | ) | 276,143 | ||||
|
Changes in the unrealized fair value of available-for-sale investments |
218,542 | 183,761 | ||||||
|
Reclassification to profit or loss upon disposal |
(88,781 | ) | (299,862 | ) | ||||
|
Impairment of available-for-sale investments |
187,108 | 96,083 | ||||||
|
Others |
(2,432 | ) | (25,935 | ) | ||||
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Ending balance |
￦ | 276,143 | 230,190 | |||||
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