(a)

Finance income and costs recognized in profit or loss for the years ended December 31, 2020, 2021 and 2022 are as follows:


(In millions of won)
	2020		2021		2022
Finance income
Interest income	₩	69,651		88,888		85,624
Foreign currency gain		336,155		81,600		308,665
Gain on disposal of investments in equity accounted investees		—		—		2,993
Reversal of impairment loss on investments in equity accounted investees		4,149		4,701		613
Gain on transaction of derivatives		24,759		9,393		49,503
Gain on valuation of derivatives		—		234,742		193,570
Gain on disposal of financial assets at fair value through profit or loss		—		—		173
Gain on valuation of financial assets at fair value through profit or loss		4,072		6,511		11,678
Gain on valuation of financial liabilities at fair value through profit or loss		—		—		220,240
	₩	438,786		425,835		873,059

Finance costs
Interest expense	₩	370,479		434,089		414,521
Foreign currency loss		194,384		381,132		440,604
Loss on disposal of investments in equity accounted investees		—		—		80
Impairment loss on investments in equity accounted investees		3,344		2,609		—
Loss on repayment of borrowings		794		250		2,672
Loss on sale of trade accounts and notes receivable		5,258		4,877		37,087
Loss on transaction of derivatives		291		1,049		359
Loss on valuation of derivatives		187,344		21,795		65,585
Loss on disposal of financial assets at fair value through profit or loss		—		1,242		2
Loss on valuation of financial assets at fair value through profit or loss		2,311		704		5,205
Loss on valuation of financial liabilities at fair value through profit or loss		36,798		68,421		—
Others		1,675		446		248
	₩	802,678		916,614		966,363