Categories of Financial Instruments

12 Months Ended

Dec. 31, 2018

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Categories of Financial Instruments

35. Categories of Financial Instruments

(1) Financial assets by category as of December 31, 2018 and 2017 are as follows:

(In millions of won)
	December 31, 2018
	Financial assets at FVTPL		Equity instruments at FVOCI		Debt instruments at FVOCI		Financial assets at amortized cost		Derivatives hedging instrument		Total
Cash and cash equivalents	￦	—		—		—		1,506,699		—		1,506,699
Financial instruments		—		—		—		1,046,897		—		1,046,897
Short-term investment securities		195,080		—		—		—		—		195,080
Long-term investment securities(*)		120,083		542,496		2,147		—		—		664,726
Accounts receivable — trade		—		—		—		2,019,933		—		2,019,933
Loans and other receivables		489,617		—		—		1,132,321		—		1,621,938
Derivative financial assets		15,586		—		—		—		39,871		55,457
	￦	820,366		542,496		2,147		5,705,850		39,871		7,110,730

(*) The Group designated ￦ 542,496 million of equity instruments that are not held for trading as financial assets at FVOCI.

(In millions of won)
	December 31, 2017
	Financial assets at fair value through profit or loss		Available- for-sale financial assets		Loans and receivables		Derivatives hedging instrument		Total
Cash and cash equivalents	￦	—		—		1,457,735		—		1,457,735
Financial instruments		—		—		618,002		—		618,002
Short-term investment securities		97,003		47,383		—		—		144,386
Long-term investment securities		—		887,007		—		—		887,007
Accounts receivable — trade		—		—		2,138,755		—		2,138,755
Loans and other receivables		—		—		1,962,083		—		1,962,083
Derivative financial assets		231,311		—		—		21,902		253,213
	￦	328,314		934,390		6,176,575		21,902		7,461,181

(2) Financial liabilities by category as of December 31, 2018 and 2017 are as follows:

(In millions of won)
	December 31, 2018
	Financial liabilities at FVTPL		Financial liabilities at amortized cost		Derivatives hedging instrument		Total
Accounts payable — trade	￦	—		381,302		—		381,302
Derivative financial liabilities		—		—		4,184		4,184
Borrowings		—		2,184,996		—		2,184,996
Debentures(*)		61,813		7,405,039		—		7,466,852
Accounts payable — other and others		—		6,762,782		—		6,762,782
	￦	61,813		16,734,119		4,184		16,800,116

(*) Debentures classified as financial liabilities at FVTPL as of December 31, 2018 are structured bonds and they were designated as financial liabilities at FVTPL in order to eliminate a measurement inconsistency with the related derivatives.

(In millions of won)
	December 31, 2017
	Financial liabilities at fair value through profit or loss		Financial liabilities measured at amortized cost		Derivatives hedging instrument		Total
Accounts payable — trade	￦	—		351,711		—		351,711
Derivative financial liabilities		—		—		39,470		39,470
Borrowings		—		382,817		—		382,817
Debentures(*)		60,278		7,025,909		—		7,086,187
Accounts payable — other and others		—		4,865,519		—		4,865,519
	￦	60,278		12,625,956		39,470		12,725,704

(*) Debentures classified as financial liabilities at fair value through profit or loss as of December 31, 2017 are structured bonds and they were designated as financial liabilities at fair value through profit or loss in order to eliminate a measurement inconsistency with the related derivatives.