| (4) | Details of the changes in deferred tax assets (liabilities) for the years ended December 31, 2017 and 2016 are as follows: |
| (In millions of won) | ||||||||||||||||||||
| 2017 | ||||||||||||||||||||
| Beginning | Deferred tax expense (income) |
Directly charged to (credited from) equity |
Others | Ending | ||||||||||||||||
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Deferred tax assets (liabilities) related to temporary differences: |
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Allowance for doubtful accounts |
￦ | 61,911 | 5,091 | — | — | 67,002 | ||||||||||||||
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Accrued interest income |
(616 | ) | (1,851 | ) | — | — | (2,467 | ) | ||||||||||||
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Available-for-sale financial assets |
101,472 | 8,192 | (55,883 | ) | — | 53,781 | ||||||||||||||
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Investments in subsidiaries, associates and joint ventures |
(476,098 | ) | (461,271 | ) | (260 | ) | — | (937,629 | ) | |||||||||||
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Property and equipment (depreciation) |
(253,323 | ) | 17,980 | — | — | (235,343 | ) | |||||||||||||
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Provisions |
7,448 | (5,136 | ) | — | — | 2,312 | ||||||||||||||
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Retirement benefit obligation |
35,505 | 1,237 | 1,618 | — | 38,360 | |||||||||||||||
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Valuation gain on derivatives |
28,975 | — | (3,019 | ) | — | 25,956 | ||||||||||||||
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Gain or loss on foreign currency translation |
19,369 | 2,562 | — | — | 21,931 | |||||||||||||||
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Reserve for research and manpower development |
(4,775 | ) | 2,388 | — | — | (2,387 | ) | |||||||||||||
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Goodwill |
3,105 | (938 | ) | — | — | 2,167 | ||||||||||||||
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Others |
34,911 | (29,248 | ) | — | (2,324 | ) | 3,339 | |||||||||||||
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| (442,116 | ) | (460,994 | ) | (57,544 | ) | (2,324 | ) | (962,978 | ) | |||||||||||
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Deferred tax assets related to unused tax loss carryforwards and tax credit carryforwards |
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Tax loss carryforwards |
37,462 | 34,955 | — | — | 72,417 | |||||||||||||||
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| ￦ | (404,654 | ) | (426,039 | ) | (57,544 | ) | (2,324 | ) | (890,561 | ) | ||||||||||
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| (In millions of won) | ||||||||||||||||
| 2016 | ||||||||||||||||
| Beginning | Deferred tax expense (income) |
Directly charged to (credited from) equity |
Ending | |||||||||||||
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Deferred tax assets (liabilities) related to temporary differences: |
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Allowance for doubtful accounts |
￦ | 59,957 | 1,954 | — | 61,911 | |||||||||||
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Accrued interest income |
(2,567 | ) | 1,951 | — | (616 | ) | ||||||||||
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Available-for-sale financial assets |
30,365 | (11,886 | ) | 82,993 | 101,472 | |||||||||||
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Investments in subsidiaries, associates and joint ventures |
(355,273 | ) | (120,827 | ) | 2 | (476,098 | ) | |||||||||
|
Property and equipment (depreciation) |
(327,572 | ) | 74,249 | — | (253,323 | ) | ||||||||||
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Provisions |
2,485 | 4,963 | — | 7,448 | ||||||||||||
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Retirement benefit obligation |
28,327 | 4,004 | 3,174 | 35,505 | ||||||||||||
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Valuation gain on derivatives |
24,521 | — | 4,454 | 28,975 | ||||||||||||
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Gain or loss on foreign currency translation |
19,517 | (148 | ) | — | 19,369 | |||||||||||
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Reserve for research and manpower development |
(7,162 | ) | 2,387 | — | (4,775 | ) | ||||||||||
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Goodwill |
3,713 | (608 | ) | — | 3,105 | |||||||||||
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Unearned revenue (activation fees) |
2,065 | (2,065 | ) | — | — | |||||||||||
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Others |
(23,782 | ) | 58,693 | — | 34,911 | |||||||||||
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| (545,406 | ) | 12,667 | 90,623 | (442,116 | ) | |||||||||||
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Deferred tax assets related to unused tax loss carryforwards and tax credit carryforwards |
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Tax loss carryforwards |
24,549 | 12,913 | — | 37,462 | ||||||||||||
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| ￦ | (520,857 | ) | 25,580 | 90,623 | (404,654 | ) | ||||||||||
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