| 34. | Expenses by Nature |
Expenses that are recorded by nature as cost of sales, selling and administrative expenses and other operating expenses in the statements of comprehensive income for the years ended December 31, 2015, 2016 and 2017 were as follows (excluding finance costs and income tax expense):
| 2015 | 2016 | 2017 | ||||||||||
| (in millions of Won) | ||||||||||||
|
Raw material used, changes in inventories and others |
￦ | 33,939,108 | 30,177,732 | 35,584,184 | ||||||||
|
Employee benefits expenses (*2) |
3,472,295 | 3,444,276 | 3,357,861 | |||||||||
|
Outsourced processing cost |
8,681,271 | 7,678,055 | 7,074,948 | |||||||||
|
Electricity expenses |
1,251,546 | 1,018,429 | 933,045 | |||||||||
|
Depreciation (*1) |
2,836,663 | 2,835,843 | 2,887,646 | |||||||||
|
Amortization |
381,583 | 378,004 | 409,774 | |||||||||
|
Freight and custody expenses |
1,531,906 | 1,342,009 | 1,336,969 | |||||||||
|
Sales commissions |
80,165 | 94,377 | 115,925 | |||||||||
|
Loss on disposal of property, plant and equipment |
101,732 | 86,622 | 151,343 | |||||||||
|
Impairment loss on property, plant and equipment |
136,269 | 196,882 | 117,231 | |||||||||
|
Impairment loss on goodwill and intangible assets |
161,412 | 127,875 | 167,995 | |||||||||
|
Increase to provisions |
86,903 | 189,914 | 215,383 | |||||||||
|
Donations |
62,957 | 43,810 | 51,424 | |||||||||
|
Other expenses |
4,861,126 | 3,258,583 | 4,038,242 | |||||||||
|
|
|
|
|
|
|
|||||||
| ￦ | 57,584,936 | 50,872,411 | 56,441,970 | |||||||||
|
|
|
|
|
|
|
|||||||
| (*1) | Includes depreciation expense of investment property. |
| (*2) | The details of employee benefits expenses for the years ended December 31, 2015, 2016 and 2017 were as follows: |
| 2015 | 2016 | 2017 | ||||||||||
| (in millions of Won) | ||||||||||||
|
Wages and salaries |
￦ | 3,186,237 | 3,016,488 | 3,105,364 | ||||||||
|
Expenses related to post-employment benefits |
286,058 | 427,788 | 252,497 | |||||||||
|
|
|
|
|
|
|
|||||||
| ￦ | 3,472,295 | 3,444,276 | 3,357,861 | |||||||||
|
|
|
|
|
|
|
|||||||