SK TELECOM CO LTD | CIK:0001015650 | 3

  • Filed: 5/4/2018
  • Entity registrant name: SK TELECOM CO LTD (CIK: 0001015650)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1015650/000119312518151612/0001193125-18-151612-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1015650/000119312518151612/skm-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001015650
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  • ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory

    (20)    Share capital

    Ordinary shares are classified as equity. Incremental costs directly attributable to the issuance of ordinary shares and share options are recognized as a deduction from equity, net of any tax effects.

    When the Group repurchases its own shares, the amount of the consideration paid is recognized as a deduction from equity and classified as treasury shares. The profits or losses from the purchase, disposal, reissue, or retirement of treasury shares are directly recognized in equity being as transaction with owners.