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Interests in unconsolidated structured entities | 12 Months Ended
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Dec. 31, 2025
Disclosure of unconsolidated structured entities [abstract] |
Interests in unconsolidated structured entities |
51. | Interests in unconsolidated structured entities
| (a) | The nature and extent of interests in unconsolidated structured entities
The Group is involved in asset-backed securitization, structured financing, beneficiary certificates (primarily investment funds) and other structured entities and characteristics of these structured entities are as follows:
|  | Description
Asset-backed securitization |  | Securitization vehicles are established to buy assets from originators and issue asset-backed securities in order to facilitate the originators’ funding activities and enhance their financial soundness. The Group is involved in the securitization vehicles by purchasing (or committing to purchase) the asset-backed securities issued and/or providing other forms of credit enhancement. The Group does not consolidate a securitization vehicle if (i) the Group is unable to make or approve decisions as to the modification of the terms and conditions of the securities issued by such vehicle or disposal of such vehicles’ assets, (ii) (even if the Group is so able) if the Group does not have the exclusive or primary power to do so, or (iii) if the Group does not have exposure, or right, to a significant amount of variable returns from such entity due to the purchase (or commitment to purchase) of asset-backed securities so issued or subordinated obligations or by providing other forms of credit support.
Structured financing |  | Structured entities for structured financing are established to raise funds and invest in a specific project such as M&A (mergers and acquisitions), BTL (build-transfer-lease), shipping finance, etc. The Group is involved in the structured entities by originating loans, investing in equity, or providing credit enhancement.
Investment fund |  | Investment fund means an investment trust, a PEF (private equity fund) or a partnership which invests in a group of assets such as stocks or bonds by issuing a type of beneficiary certificates to raise funds from the general public, and distributes its income and capital gains to their investors. The Group manages assets by investing in shares of investment fund or playing a role of an operator or a GP (general partner) of investment fund, on behalf of other investors.
The size of unconsolidated structured entities as of December 31, 2024 and 2025 are as follows:
|  | 2024 |  |  | 2025 |
Total assets: |  |  |  |  |  |  |  |
Asset-backed securitization |  | W | 193,570,970 |  |  |  | 180,681,470 |
Structured financing |  |  | 506,473,200 |  |  |  | 567,491,062 |
Investment fund |  |  | 508,704,815 |  |  |  | 603,354,883 |
|  | W | 1,208,748,985 |  |  |  | 1,351,527,415 |
| (b) | Nature of risks
i) The carrying amounts of the assets and liabilities relating to its interests in unconsolidated structured entities as of December 31, 2024 and 2025 are as follows:
|  | 2024 |
|  | Asset-backed securitization |  |  | Structured financing |  |  | Investment fund |  |  | Total |
Assets under consolidated financial statements: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans at FVTPL |  | W | 11,669 |  |  |  | 600,796 |  |  |  | — |  |  |  | 612,465 |
Loan at amortized cost |  |  | 2,326,196 |  |  |  | 18,660,200 |  |  |  | 93,296 |  |  |  | 21,079,692 |
Securities at FVTPL |  |  | 4,233,165 |  |  |  | 255,936 |  |  |  | 14,902,327 |  |  |  | 19,391,428 |
Derivative assets |  |  | 16,012 |  |  |  | — |  |  |  | — |  |  |  | 16,012 |
Securities at FVOCI |  |  | 4,124,742 |  |  |  | 176,273 |  |  |  | — |  |  |  | 4,301,015 |
Securities at amortized cost |  |  | 4,879,484 |  |  |  | — |  |  |  | 93 |  |  |  | 4,879,577 |
Other assets |  |  | 13,700 |  |  |  | 73,981 |  |  |  | 28,076 |  |  |  | 115,757 |
|  | W | 15,604,968 |  |  |  | 19,767,186 |  |  |  | 15,023,792 |  |  |  | 50,395,946 |
Liabilities under consolidated financial statements: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative liabilities |  | W | 3,130 |  |  |  | 220 |  |  |  | — |  |  |  | 3,350 |
Other liabilities |  |  | 510 |  |  |  | 4,295 |  |  |  | 3 |  |  |  | 4,808 |
|  | W | 3,640 |  |  |  | 4,515 |  |  |  | 3 |  |  |  | 8,158 |
|  | 2025 |
|  | Asset-backed securitization |  |  | Structured financing |  |  | Investment fund |  |  | Total |
Assets under consolidated financial statements: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans at FVTPL |  | W | 4,622 |  |  |  | 746,038 |  |  |  | — |  |  |  | 750,660 |
Loan at amortized cost |  |  | 2,971,101 |  |  |  | 19,410,662 |  |  |  | 150,857 |  |  |  | 22,532,620 |
Securities at FVTPL |  |  | 4,491,692 |  |  |  | 322,481 |  |  |  | 16,428,693 |  |  |  | 21,242,866 |
Derivative assets |  |  | 9,286 |  |  |  | — |  |  |  | — |  |  |  | 9,286 |
Securities at FVOCI |  |  | 3,721,496 |  |  |  | 138,153 |  |  |  | — |  |  |  | 3,859,649 |
Securities at amortized cost |  |  | 4,089,597 |  |  |  | — |  |  |  | 80 |  |  |  | 4,089,677 |
Other assets |  |  | 12,665 |  |  |  | 101,058 |  |  |  | 2,439 |  |  |  | 116,162 |
|  | W | 15,300,459 |  |  |  | 20,718,392 |  |  |  | 16,582,069 |  |  |  | 52,600,920 |
Liabilities under consolidated financial statements: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative liabilities |  | W | 2,101 |  |  |  | — |  |  |  | — |  |  |  | 2,101 |
Other liabilities |  |  | 315 |  |  |  | 6,481 |  |  |  | — |  |  |  | 6,796 |
|  | W | 2,416 |  |  |  | 6,481 |  |  |  | — |  |  |  | 8,897 |
ii) The maximum risk exposure of the Group relating to its interests in unconsolidated structured entities as of December 31, 2024 and 2025 are as follows:
|  | 2024 |
|  | Asset-backed securitization |  |  | Structured financing |  |  | Investment fund |  |  | Total |
Assets held |  | W | 15,604,968 |  |  |  | 19,767,186 |  |  |  | 15,023,792 |  |  |  | 50,395,946 |
ABS and ABCP purchase agreements |  |  | 1,125,400 |  |  |  | 224,184 |  |  |  | 2,246,239 |  |  |  | 3,595,823 |
Loan commitments |  |  | 327,367 |  |  |  | 916,236 |  |  |  | 41,656 |  |  |  | 1,285,259 |
Guarantees |  |  | 111,150 |  |  |  | 8,900 |  |  |  | — |  |  |  | 120,050 |
Others |  |  | — |  |  |  | 383,071 |  |  |  | — |  |  |  | 383,071 |
|  | W | 17,168,885 |  |  |  | 21,299,577 |  |  |  | 17,311,687 |  |  |  | 55,780,149 |
|  | 2025 |
|  | Asset-backed securitization |  |  | Structured financing |  |  | Investment fund |  |  | Total |
Assets held |  | W | 15,300,459 |  |  |  | 20,718,392 |  |  |  | 16,582,069 |  |  |  | 52,600,920 |
ABS and ABCP purchase agreements |  |  | 1,802,241 |  |  |  | 277,917 |  |  |  | 2,203,699 |  |  |  | 4,283,857 |
Loan commitments |  |  | 256,038 |  |  |  | 1,458,320 |  |  |  | 67,807 |  |  |  | 1,782,165 |
Guarantees |  |  | 31,450 |  |  |  | 6,000 |  |  |  | — |  |  |  | 37,450 |
Others |  |  | — |  |  |  | 263,836 |  |  |  | — |  |  |  | 263,836 |
|  | W | 17,390,188 |  |  |  | 22,724,465 |  |  |  | 18,853,575 |  |  |  | 58,968,228 |

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- Definition The disclosure of unconsolidated structured entities. [Refer: Total for all unconsolidated structured entities [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2025-01-01 -Paragraph B4 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2025-en-r&anchor=para_B4_e&doctype=Appendix&subtype=B -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 75 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_75_d&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 75 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_75_d&doctype=Standard -URIDate 2025-03-27 + Details
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