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Provisions | 12 Months Ended
--- | ---
Dec. 31, 2025
TextBlock 1 [Abstract] |
Provisions | 20. Provisions
(a) | Provisions as of December 31, 2024 and 2025 are as follows:
(in millions of Won) |  | 2024 |  |  | 2025 |
|  | Current |  |  | Non-current |  |  | Current |  |  | Non-current |
Provision for bonus payments |  | ￦ | 121,757 |  |  |  | 70,104 |  |  |  | 119,010 |  |  |  | 101,039 |
Provision for construction warranties |  |  | 49,659 |  |  |  | 137,201 |  |  |  | 39,393 |  |  |  | 148,673 |
Provision for legal contingencies and claims(*1) |  |  | 17,960 |  |  |  | 78,486 |  |  |  | 5,685 |  |  |  | 45,363 |
Provision for the restoration |  |  | 10,041 |  |  |  | 197,810 |  |  |  | 2,979 |  |  |  | 196,651 |
Others(*2) |  |  | 196,613 |  |  |  | 96,958 |  |  |  | 404,581 |  |  |  | 158,603 |
|  | ￦ | 396,030 |  |  |  | 580,559 |  |  |  | 571,648 |  |  |  | 650,329 |
(*1) | The Company recognized probable outflow of resources amounting to ￦ 80,220 million and ￦ 35,061 million as provisions for legal contingencies and asserted claim in relation to lawsuits against the Company as of December 31, 2024 and 2025, respectively.
(*2) | According to the Act on the promotion of the development, use and diffusion of new and renewable energy , POSCO INTERNATIONAL Corporation is obliged to supply a certain amount of power, generated by new and renewable energy sources. In accordance with the Act, POSCO INTERNATIONAL Corporation estimated the cost required to fulfill its obligations, such as insufficient supply of power using new and renewable energy to be borne, and as of December 31, 2024 and 2025, the Company recognized ￦ 64,249 million and ￦ 45,150 million respectively, as provision.
(b) | The following are the key assumptions concerning the future and other key sources of estimation uncertainties at the end of the reporting period.
|  | Key assumptions for the estimation
Provision for bonus payments |  | Estimations based on financial performance and working service rendered
Provision for construction warranties |  | Estimations based on historical warranty data
Provision for legal contingencies and claims |  | Estimations based on the degree of probability of an unfavorable outcome and the ability to make a sufficient reliable estimate of the amount of loss
(c) | Changes in provisions for the years ended December 31, 2024 and 2025 are as follows:
| 1) | For the year ended December 31, 2024
(in millions of Won) |  | Beginning |  |  | Increase |  |  | Utilization |  |  | Reversal |  |  | Others(*1) |  |  | Ending |
Provision for bonus payments |  | ￦ | 184,391 |  |  |  | 224,339 |  |  |  | (187,004 | ) |  |  | (29,461 | ) |  |  | (404 | ) |  |  | 191,861 |
Provision for construction warranties |  |  | 196,758 |  |  |  | 53,244 |  |  |  | (48,471 | ) |  |  | (8,274 | ) |  |  | (6,397 | ) |  |  | 186,860 |
Provision for legal contingencies and claims |  |  | 73,062 |  |  |  | 54,929 |  |  |  | (12,964 | ) |  |  | (19,743 | ) |  |  | 1,162 |  |  |  | 96,446 |
Provision for the restoration |  |  | 175,820 |  |  |  | 28,917 |  |  |  | (8,311 | ) |  |  | (6,485 | ) |  |  | 17,910 |  |  |  | 207,851 |
Others |  |  | 257,722 |  |  |  | 255,624 |  |  |  | (151,362 | ) |  |  | (76,790 | ) |  |  | 8,377 |  |  |  | 293,571 |
|  | ￦ | 887,753 |  |  |  | 617,053 |  |  |  | (408,112 | ) |  |  | (140,753) |  |  |  | 20,648 |  |  |  | 976,589 |
(*1) | Includes adjustments of foreign currency translation differences and others.
| 2) | For the year ended December 31, 2025
(in millions of Won) |  | Beginning |  |  | Increase |  |  | Business combination(*1) |  |  | Utilization |  |  | Reversal |  |  | Others(*2) |  |  | Ending |
Provision for bonus payments |  | ￦ | 191,861 |  |  |  | 159,990 |  |  |  | — |  |  |  | (133,528 | ) |  |  | (2,634 | ) |  |  | 4,360 |  |  |  | 220,049 |
Provision for construction warranties |  |  | 186,860 |  |  |  | 43,891 |  |  |  | — |  |  |  | (35,139 | ) |  |  | (6,005 | ) |  |  | (1,541 | ) |  |  | 188,066 |
Provision for legal contingencies and claims |  |  | 96,446 |  |  |  | 10,856 |  |  |  | — |  |  |  | (23,507 | ) |  |  | (15,782 | ) |  |  | (16,965 | ) |  |  | 51,048 |
Provision for the restoration |  |  | 207,851 |  |  |  | 26,853 |  |  |  | — |  |  |  | (4,953 | ) |  |  | (4,843 | ) |  |  | (25,278 | ) |  |  | 199,630 |
Others |  |  | 293,571 |  |  |  | 423,940 |  |  |  | 138,212 |  |  |  | (29,447 | ) |  |  | (68,387 | ) |  |  | (194,705 | ) |  |  | 563,184 |
|  | ￦ | 976,589 |  |  |  | 665,530 |  |  |  | 138,212 |  |  |  | (226,574 | ) |  |  | (97,651 | ) |  |  | (234,129 | ) |  |  | 1,221,977 |
(*1) | During the year ended December 31, 2025, PT. Prime Agri Resources was newly consolidated as a subsidiary, and the Company included the resulting increase in provisions as part of the business combination.
(*2) | Includes adjustments of foreign currency translation differences and others.

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