This excerpt taken from the LPL 6-K filed Nov 6, 2009.
(2) Interest Rate Swap
(In millions of USD, except forward rate)
Net unrealized gains and losses, net of the related deferred tax effects, were recorded as accumulated other comprehensive income.
In relation to the above-mentioned interest rate swap, the present value of unrealized losses recorded as accumulated other comprehensive income that are expected to be charged to operations as losses within the next twelve months is (Won)5,622 million.