This excerpt taken from the LPL 6-K filed Nov 6, 2009.
(3) Unrealized gains and losses
Unrealized gains and losses, before tax, related to hedge
of cash flows as of September 30, 2009 are as follows:
(In millions of Won)
Cash flow hedge requirements
Cross currency swap(*)
Interest rate swap
The unrealized losses amounting to (Won)10,320 million related to the foreign exchange rate risk are recognized as losses in the non-consolidated statement of income
for the nine months ended September 30, 2009.