Deferred Day 1 Profits Or Losses

12 Months Ended

Dec. 31, 2022

Disclosure Of Day One Profit Or Loss [Abstract]

Deferred Day 1 Profits Or Losses

27. DEFERRED DAY 1 PROFITS OR LOSSES

Changes in deferred day 1 profits or losses are as follows (Unit: Korean Won in millions):

	For the years ended December 31
	2020			2021			2022
Beginning balance		52,259			6,939			29,111
New transactions		22,901			49,523			21,656
Amounts recognized in losses		(68,221	)		(27,351	)		(32,803	)
Ending balance		6,939			29,111			17,964

In case some variables to measure fair values of financial instruments are not observable in the market, valuation techniques are utilized to evaluate such financial instruments. Those financial instruments are recorded the transaction price as at the time of acquisition, even though there are difference noted between the transaction price and the fair value. The table above presents the difference yet to be realized as profit or losses.