35. Accumulated Other Comprehensive Income
Details of accumulated other comprehensive income for the years ended December 31, 2016 and 2017, are as follows:
| 2016 | ||||||||||||||||||||
| Beginning | Changes except for reclassification |
Reclassification to profit or loss |
Tax effect | Ending | ||||||||||||||||
| (In millions of Korean won) | ||||||||||||||||||||
|
Remeasurements of net defined benefit liabilities |
￦ | (133,876 | ) | ￦ | 16,914 | ￦ | — | ￦ | (4,093 | ) | ￦ | (121,055 | ) | |||||||
|
Exchange differences on translating foreign operations |
32,990 | 31,486 | — | (11,338 | ) | 53,138 | ||||||||||||||
|
Change in value of available-for-sale financial assets |
653,130 | 30,877 | (103,141 | ) | 20,754 | 601,620 | ||||||||||||||
|
Change in value of held-to-maturity financial assets |
2,731 | (1,448 | ) | 6,350 | (1,186 | ) | 6,447 | |||||||||||||
|
Shares of other comprehensive income of associates |
(89,081 | ) | (7,209 | ) | — | 116 | (96,174 | ) | ||||||||||||
|
Cash flow hedges |
(10,173 | ) | 16,238 | (10,717 | ) | (1,423 | ) | (6,075 | ) | |||||||||||
|
Hedges of a net investment in a foreign operation |
(25,477 | ) | (9,360 | ) | — | 2,265 | (32,572 | ) | ||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|||||||||||
|
Total |
￦ | 430,244 | ￦ | 77,498 | ￦ | (107,508 | ) | ￦ | 5,095 | ￦ | 405,329 | |||||||||
|
|
|
|
|
|
|
|
|
|
|
|||||||||||
| 2017 | ||||||||||||||||||||||||||||||||
| Beginning | Changes except for reclassification |
Reclassification to profit or loss |
Tax effect |
Replaced by retained earnings |
Replaced by assets held for sale |
Replaced by disposal group held for sale |
Ending | |||||||||||||||||||||||||
| (In millions of Korean won) | ||||||||||||||||||||||||||||||||
|
Remeasurements of net defined benefit liabilities |
￦ | (121,055 | ) | ￦ | 29,925 | ￦ | — | ￦ | (7,240 | ) | ￦ | — | ￦ | — | ￦ | 1,985 | ￦ | (96,385 | ) | |||||||||||||
|
Exchange differences on translating foreign operations |
53,138 | (135,401 | ) | — | 25,674 | — | — | — | (56,589 | ) | ||||||||||||||||||||||
|
Change in the fair value of available-for-sale financial assets |
601,620 | 200,700 | (22,357 | ) | (84,781 | ) | — | — | (861 | ) | 694,321 | |||||||||||||||||||||
|
Change in value of held-to-maturity financial assets |
6,447 | (2,868 | ) | 132 | (3,789 | ) | — | — | — | (78 | ) | |||||||||||||||||||||
|
Shares of other comprehensive income of associates and joint ventures |
(96,174 | ) | 2,288 | 10,135 | 20,975 | (3,492 | ) | 67,337 | — | 1,069 | ||||||||||||||||||||||
|
Cash flow hedges |
(6,075 | ) | (100,816 | ) | 126,239 | (4,368 | ) | — | — | — | 14,980 | |||||||||||||||||||||
|
Hedges of net investments in foreign operations |
(32,572 | ) | 34,800 | — | (8,186 | ) | — | — | — | (5,958 | ) | |||||||||||||||||||||
|
Other comprehensive income of separate account |
— | (97,001 | ) | 78,480 | 4,829 | — | — | — | (13,692 | ) | ||||||||||||||||||||||
|
Other comprehensive income of disposal group held for sale |
— | — | (861 | ) | — | 1,985 | — | (1,124 | ) | — | ||||||||||||||||||||||
|
Other comprehensive income of assets held for sale |
— | — | 88,835 | (21,498 | ) | — | (67,337 | ) | — | — | ||||||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||||
| ￦ | 405,329 | ￦ | (68,373 | ) | ￦ | 280,603 | ￦ | (78,384 | ) | ￦ | (1,507 | ) | ￦ | — | ￦ | — | ￦ | 537,668 | ||||||||||||||