KOREA ELECTRIC POWER CORP | CIK:0000887225 | 3

  • Filed: 4/30/2018
  • Entity registrant name: KOREA ELECTRIC POWER CORP (CIK: 0000887225)
  • Generator: Fujitsu
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/887225/000119312518141125/0001193125-18-141125-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/887225/000119312518141125/kep-20171231.xml
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  • ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory

    Non-current assets held for sale

    Non-current assets and disposal groups are classified as held for sale if their carrying amount will be recovered principally through a sale transaction rather than through continuing use. This condition is regarded as met only when the sale is highly probable and the non-current asset (or disposal group) is available for immediate sale in its present condition. Management must be committed to the sale, which should be expected to qualify for recognition as a completed sale within one year from the date of classification.

    When the Company is committed to a sale plan involving loss of control of a subsidiary, all of the assets and liabilities of that subsidiary are classified as held for sale when the criteria described above are met, regardless of whether the Company will retain a non-controlling interest in its former subsidiary after the sale.

    Non-current assets (and disposal groups) classified as held for sale are measured at the lower of their previous carrying amount and fair value less costs to sell.