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v3.26.1

Provisions (Tables) | 12 Months Ended
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Dec. 31, 2025
Disclosure of other provisions [abstract] |
Summary of provisions |
| (a) | Provisions as of December 31, 2024 and 2025 are as follows:
|  | 2024 |  |  | 2025 |
Asset retirement obligations |  | W | 99,306 |  |  |  | 106,125 |
Expected loss related to litigation |  |  | 114,750 |  |  |  | 144,173 |
Unused credit commitments |  |  | 411,275 |  |  |  | 305,955 |
Guarantee contracts issued |  |  | 104,451 |  |  |  | 111,307 |
Financial guarantee contracts issued |  |  | 87,088 |  |  |  | 93,693 |
Non-financial guarantee contracts issued |  |  | 17,363 |  |  |  | 17,614 |
Others (*1), (*2), (*3) |  |  | 579,114 |  |  |  | 695,785 |
|  | W | 1,308,896 |  |  |  | 1,363,345 |
| (*1) | As of December 31, 2024 and 2025, the Group recognizes a provision of W 317,857 million and W 305,237 million, respectively, an estimated amount which is highly probable to be paid for customer losses expected due to delays in redemption of Lime CI funds, etc.
| (*2) | As of December 31, 2024, the Group recognizes a provision of W 25,856 million for vulnerable groups such as self-employed people, small business owners and institutions supporting vulnerable groups, etc. in accordance with the “Banking financial support plan for people’s livelihood.”
| (*3) | As of December 31, 2024 and 2025, the Group recognizes a provision of W 19,086 million and W 8,643 million, respectively, for the estimated customer compensation amount related to equity-linked products based on the Hong Kong H-Index (Hang Seng China Enterprises Index).
Summary of changes in provision for unused credit commitments and financial guarantee contracts issued |
| (b) | Changes in provision for unused credit commitments and financial guarantee contracts issued for the years ended December 31, 2024 and 2025 are as follows:
|  | 2024 |
|  | Unused credit commitments |  |  | Financial guarantee contracts issued |  |  | Total |
|  | 12-month expected credit losses |  |  | Lifetime expected credit losses |  |  | Impaired financial asset |  |  | 12-month expected credit losses |  |  | Lifetime expected credit losses |  |  | Impaired financial asset |
Beginning balance |  | W | 206,687 |  |  |  | 129,182 |  |  |  | 19,722 |  |  |  | 32,002 |  |  |  | 7,590 |  |  |  | 406 |  |  |  | 395,589 |
Transfer (from) to 12-month expected credit losses |  |  | 68,071 |  |  |  | (67,931 | ) |  |  | (140 | ) |  |  | 4,968 |  |  |  | (4,968 | ) |  |  | — |  |  |  | — |
Transfer (from) to lifetime expected credit losses |  |  | (11,698 | ) |  |  | 11,723 |  |  |  | (25 | ) |  |  | (366 | ) |  |  | 366 |  |  |  | — |  |  |  | — |
Transfer (from) to impaired financial asset |  |  | (806 | ) |  |  | (1,561 | ) |  |  | 2,367 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Provided (reversed) |  |  | (40,306 | ) |  |  | 16,043 |  |  |  | 71,093 |  |  |  | (3,783 | ) |  |  | (1,139 | ) |  |  | 2 |  |  |  | 41,910 |
Change in foreign exchange rate |  |  | 5,340 |  |  |  | 1,347 |  |  |  | — |  |  |  | 2,316 |  |  |  | 791 |  |  |  | 1 |  |  |  | 9,795 |
Other (*) |  |  | 2,127 |  |  |  | 40 |  |  |  | — |  |  |  | 45,643 |  |  |  | 3,656 |  |  |  | (397 | ) |  |  | 51,069 |
Ending balance |  | W | 229,415 |  |  |  | 88,843 |  |  |  | 93,017 |  |  |  | 80,780 |  |  |  | 6,296 |  |  |  | 12 |  |  |  | 498,363 |
|  | 2025 |
|  | Unused credit commitments |  |  | Financial guarantee contracts issued |  |  | Total |
|  | 12-month expected credit losses |  |  | Lifetime expected credit losses |  |  | Impaired financial asset |  |  | 12-month expected credit losses |  |  | Lifetime expected credit losses |  |  | Impaired financial asset |
Beginning balance |  | W | 229,415 |  |  |  | 88,843 |  |  |  | 93,017 |  |  |  | 80,780 |  |  |  | 6,296 |  |  |  | 12 |  |  |  | 498,363 |
Transfer (from) to 12-month expected credit losses |  |  | 48,121 |  |  |  | (47,999 | ) |  |  | (122 | ) |  |  | 1,420 |  |  |  | (1,420 | ) |  |  | — |  |  |  | — |
Transfer (from) to lifetime expected credit losses |  |  | (13,183 | ) |  |  | 13,237 |  |  |  | (54 | ) |  |  | (3,336 | ) |  |  | 3,336 |  |  |  | — |  |  |  | — |
Transfer (from) to impaired financial asset |  |  | (767 | ) |  |  | (972 | ) |  |  | 1,739 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Provided (reversed) |  |  | (50,312 | ) |  |  | 40,278 |  |  |  | (91,457 | ) |  |  | (3,308 | ) |  |  | (1,077 | ) |  |  | (3 | ) |  |  | (105,879 | )
Change in foreign exchange rate |  |  | (3,089 | ) |  |  | (445 | ) |  |  | — |  |  |  | (333 | ) |  |  | (154 | ) |  |  | 1 |  |  |  | (4,020 | )
Other (*) |  |  | (295 | ) |  |  | — |  |  |  | — |  |  |  | 6,915 |  |  |  | 4,573 |  |  |  | (9 | ) |  |  | 11,184 |
Ending balance |  | W | 209,890 |  |  |  | 92,942 |  |  |  | 3,123 |  |  |  | 82,138 |  |  |  | 11,554 |  |  |  | 1 |  |  |  | 399,648 |
(*) | Includes the effects of new financial guarantee contracts initially measured at fair value, expirations of such contracts, and changes in discount rates, among others.
Summary of changes in provisions |
| (c) | Changes in provisions for the years ended December 31, 2024 and 2025 are as follows:
|  | 2024 |
|  | Asset retirement |  |  | Litigation |  |  | Guarantee |  |  | Other |  |  | Total |
Beginning balance |  | W | 99,927 |  |  |  | 31,371 |  |  |  | 23,163 |  |  |  | 819,616 |  |  |  | 974,077 |
Provision (reversal) |  |  | 957 |  |  |  | 83,862 |  |  |  | (8,471 | ) |  |  | 293,407 |  |  |  | 369,755 |
Provision used |  |  | (7,282 | ) |  |  | (483 | ) |  |  | — |  |  |  | (533,232 | ) |  |  | (540,997 | )
Change in foreign exchange rate |  |  | — |  |  |  | — |  |  |  | 2,412 |  |  |  | (483 | ) |  |  | 1,929 |
Other (*) |  |  | 5,704 |  |  |  | — |  |  |  | 259 |  |  |  | (194 | ) |  |  | 5,769 |
Ending balance |  | W | 99,306 |  |  |  | 114,750 |  |  |  | 17,363 |  |  |  | 579,114 |  |  |  | 810,533 |
(*) | Includes increases in provisions due to the unwinding of discount and the effects of changes in discount rates, among others.
|  | 2025 |
|  | Asset retirement |  |  | Litigation |  |  | Guarantee |  |  | Other |  |  | Total |
Beginning balance |  | W | 99,306 |  |  |  | 114,750 |  |  |  | 17,363 |  |  |  | 579,114 |  |  |  | 810,533 |
Provision (reversal) |  |  | 6,739 |  |  |  | 26,032 |  |  |  | 404 |  |  |  | 315,971 |  |  |  | 349,146 |
Provision used |  |  | (3,363 | ) |  |  | (69,713 | ) |  |  | — |  |  |  | (131,149 | ) |  |  | (204,225 | )
Change in foreign exchange rate |  |  | — |  |  |  | — |  |  |  | (245 | ) |  |  | 166 |  |  |  | (79 | )
Other (*) |  |  | 3,443 |  |  |  | 73,104 |  |  |  | 92 |  |  |  | (68,317 | ) |  |  | 8,322 |
Ending balance |  | W | 106,125 |  |  |  | 144,173 |  |  |  | 17,614 |  |  |  | 695,785 |  |  |  | 963,697 |
(*) | During the year ended December 31, 2025, W 72,868 million of other provisions related to Shinhan Asset Trust Co., Ltd. were reclassified to provisions for litigation. The amount includes increases in the carrying amount of provisions from unwinding of the discount and changes in discount rates.
Summary of allowance for guarantees and acceptances |
| (e) | Allowance for guarantees and acceptances as of December 31, 2024 and 2025 are as follows:
|  | 2024 |  |  | 2025 |
Outstanding guarantees and acceptances |  | W | 15,315,381 |  |  |  | 18,642,539 |
Contingent guarantees and acceptances |  |  | 5,068,782 |  |  |  | 4,917,473 |
ABS and ABCP purchase commitments |  |  | 2,123,665 |  |  |  | 2,649,382 |
Endorsed bill |  |  | 1,367 |  |  |  | 12,574 |
|  | W | 22,509,195 |  |  |  | 26,221,968 |
Allowance for loss on guarantees and acceptances |  | W | 104,451 |  |  |  | 111,307 |
Ratio |  |  | 0.46 | % |  |  | 0.42 |

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