| 22. | Finance Income and Finance Costs |
| (a) | Finance income and costs recognized in profit or loss for the years ended December 31, 2015, 2016 and 2017 are as follows: |
| (In millions of won) | ||||||||||||
| 2015 | 2016 | 2017 | ||||||||||
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Finance income |
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Interest income |
57,080 | 42,079 | 60,106 | |||||||||
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Foreign currency gain |
77,879 | 81,554 | 210,890 | |||||||||
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Gain on disposal of investments in equity accounted investees |
23,268 | 11,367 | 3,669 | |||||||||
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Gain on derivatives transactions |
602 | 4,427 | 3,106 | |||||||||
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Gain on valuation of derivatives |
— | 244 | 1,070 | |||||||||
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Gain on disposal of available-for-sale financial assets |
— | — | 8 | |||||||||
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Gain on valuation of Financial asset at fair value through profit or loss |
— | — | 170 | |||||||||
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| 158,829 | 139,671 | 279,019 | ||||||||||
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Finance costs |
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Interest expense |
126,456 | 113,285 | 90,538 | |||||||||
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Foreign currency loss |
155,728 | 132,320 | 126,642 | |||||||||
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Loss on disposal of investments in equity accounted investees |
481 | 5,643 | 42,112 | |||||||||
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Loss on impairment of investments in equity accounted investees |
26,791 | 6,137 | 4,234 | |||||||||
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Loss on impairment of available-for-sale financial asset |
— | 3,757 | 1,948 | |||||||||
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Loss on valuation of Financial asset at fair value through profit or loss |
— | 118 | — | |||||||||
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Loss on sale of trade accounts and notes receivable |
4,909 | 2,886 | 784 | |||||||||
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Loss on transaction of derivatives |
722 | 334 | 514 | |||||||||
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Loss on valuation of derivatives |
— | 472 | — | |||||||||
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Others |
1,142 | 1,234 | 2,084 | |||||||||
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| 316,229 | 266,186 | 268,856 | ||||||||||
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| (b) | Finance income and costs recognized in other comprehensive income or loss for the years ended December 31, 2015, 2016 and 2017 are as follows: |
| (In millions of won) | ||||||||||||
| 2015 | 2016 | 2017 | ||||||||||
|
Foreign currency translation differences for foreign operations |
44,913 | (90,503 | ) | (231,738 | ) | |||||||
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Net change in fair value of available-for-sale financial assets |
(288 | ) | (77 | ) | — | |||||||
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Tax effect |
214 | 19 | — | |||||||||
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Finance income (costs) recognized in other comprehensive income (loss) after tax |
44,839 | (90,561 | ) | (231,738 | ) | |||||||
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