| (e) | Accumulated other comprehensive income |
i) Changes in accumulated other comprehensive income for the years ended December 31, 2016 and 2017 are as follows:
| 2016 | ||||||||||||||||||||||||||||
| Items that are or may be reclassified to profit or loss | Items that will never be reclassified to profit or loss |
Total | ||||||||||||||||||||||||||
| Unrealized gain (loss) on available-for-sale financial assets |
Equity in other comprehensive income of associates |
Foreign currency translation adjustments for foreign operations |
Net loss from cash flow hedges |
Other comprehensive income of separate account |
Remeasurements of the defined benefit plans |
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Beginning balance |
826,712 | 18,569 | (163,737 | ) | (12,202 | ) | 8,795 | (373,366 | ) | 304,771 | ||||||||||||||||||
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Change due to fair value |
(123,415 | ) | 1,813 | — | — | (5,712 | ) | — | (127,314 | ) | ||||||||||||||||||
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Reclassification: |
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Change due to impairment or disposal |
(445,040 | ) | — | — | — | — | — | (445,040 | ) | |||||||||||||||||||
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Effect of hedge accounting |
— | — | — | (44,348 | ) | — | — | (44,348 | ) | |||||||||||||||||||
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Hedging |
2,289 | — | (54,393 | ) | 42,683 | — | — | (9,421 | ) | |||||||||||||||||||
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Effects from exchange rate fluctuations |
(1,395 | ) | — | 52,936 | — | — | — | 51,541 | ||||||||||||||||||||
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Remeasurements of the defined benefit plans |
— | — | — | — | — | 20,513 | 20,513 | |||||||||||||||||||||
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Deferred income taxes |
133,904 | 876 | 13,560 | 403 | 1,383 | (4,845 | ) | 145,281 | ||||||||||||||||||||
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Non-controlling interests |
1,127 | — | (91 | ) | — | — | 398 | 1,434 | ||||||||||||||||||||
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Ending balance |
394,182 | 21,258 | (151,725 | ) | (13,464 | ) | 4,466 | (357,300 | ) | (102,583 | ) | |||||||||||||||||
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| 2017 | ||||||||||||||||||||||||||||
| Items that are or may be reclassified to profit or loss | Items that will never be reclassified to profit or loss |
Total | ||||||||||||||||||||||||||
| Unrealized gain (loss) on available-for-sale financial assets |
Equity in other comprehensive income of associates |
Foreign currency translation adjustments for foreign operations |
Net loss from cash flow hedges |
Other comprehensive income of separate account |
Remeasurements of the defined benefit plans |
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Beginning balance |
394,182 | 21,258 | (151,725 | ) | (13,464 | ) | 4,466 | (357,300 | ) | (102,583 | ) | |||||||||||||||||
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Change due to fair value |
(60,397 | ) | (24,886 | ) | — | — | (12,529 | ) | — | (97,812 | ) | |||||||||||||||||
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Reclassification: |
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Change due to impairment or disposal |
(346,126 | ) | — | — | — | — | — | (346,126 | ) | |||||||||||||||||||
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Effect of hedge accounting |
— | — | — | 250,875 | — | — | 250,875 | |||||||||||||||||||||
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Hedging |
1,241 | — | 97,353 | (229,747 | ) | — | — | (131,153 | ) | |||||||||||||||||||
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Effects from exchange rate fluctuations |
(28,553 | ) | — | (276,285 | ) | — | — | — | (304,838 | ) | ||||||||||||||||||
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Remeasurements of the defined benefit plans |
— | — | — | — | — | 121,735 | 121,735 | |||||||||||||||||||||
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Transfer to other account |
— | (414 | ) | — | — | — | — | (414 | ) | |||||||||||||||||||
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Deferred income taxes |
110,708 | 3,748 | (15,240 | ) | (5,224 | ) | 3,251 | (18,210 | ) | 79,033 | ||||||||||||||||||
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Non-controlling interests |
1,071 | — | 698 | — | — | (220 | ) | 1,549 | ||||||||||||||||||||
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Ending balance |
72,126 | (294 | ) | (345,199 | ) | 2,440 | (4,812 | ) | (253,995 | ) | (529,734 | ) | ||||||||||||||||
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