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Defined benefit plans | 12 Months Ended
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Dec. 31, 2025
Disclosure of defined benefit plans [abstract] |
Defined benefit plans |
27. | Defined benefit plans
The Group has operated a defined benefit plan and calculates defined benefit obligations based on the employee’s pension compensation benefits and service period.
| (a) | Defined benefit plan assets and obligations as of December 31, 2024 and 2025 are as follows:
|  | 2024 |  |  | 2025 |
Present value of defined benefit obligations |  | W | 2,345,148 |  |  |  | 2,313,168 |
Fair value of plan assets |  |  | (2,461,871 | ) |  |  | (2,648,445 | )
Recognized liability (asset) for defined benefit obligations (*) |  | W | (116,723 | ) |  |  | (335,277 | )
| (*) | The asset for defined benefit obligation of W 116,723 million as of December 31, 2024 is the net defined benefit assets of W 155,697 million less the net defined liabilities of W 38,974 million. In addition, the asset for defined benefit obligation of W 335,277 million as of December 31, 2025 is the net defined benefit assets of W 353,097 million less the net defined liabilities of W 17,820 million.
| (b) | Changes in the present value of defined benefit obligation and plan assets for the years ended December 31, 2024 and 2025 are as follows:
|  | 2024 |
|  | Defined benefit obligation |  |  | Plan assets |  |  | Net defined benefit liabilities (assets) |
Beginning balance |  | W | 2,219,490 |  |  |  | (2,266,248 | ) |  |  | (46,758 | )
Included in profit or loss (*): |  |  |  |  |  |  |  |  |  |  |  |
Current service cost |  |  | 164,062 |  |  |  | — |  |  |  | 164,062 |
Past service cost |  |  | (18,613 | ) |  |  | — |  |  |  | (18,613 | )
Net interest expense (income) |  |  | 107,274 |  |  |  | (122,178 | ) |  |  | (14,904 | )
Settlement loss (gain) |  |  | (1,990 | ) |  |  | 18 |  |  |  | (1,972 | )
|  |  | 250,733 |  |  |  | (122,160 | ) |  |  | 128,573 |
Included in other comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |
Remeasurement loss (gain) |  |  |  |  |  |  |  |  |  |  |  |
- Actuarial losses(gains) arising from |  |  |  |  |  |  |  |  |  |  |  |
Demographic assumptions |  |  | (2,338 | ) |  |  | — |  |  |  | (2,338 | )
Financial assumptions |  |  | 141,583 |  |  |  | 2,407 |  |  |  | 143,990 |
Experience adjustment |  |  | (121,322 | ) |  |  | — |  |  |  | (121,322 | )
- Return on plan assets excluding interest income |  |  | 605 |  |  |  | 29,966 |  |  |  | 30,571 |
|  |  | 18,528 |  |  |  | 32,373 |  |  |  | 50,901 |
Other: |  |  |  |  |  |  |  |  |  |  |  |
Benefits paid by the plan |  |  | (143,331 | ) |  |  | 60,606 |  |  |  | (82,725 | )
Contributions paid into the plan |  |  | — |  |  |  | (166,447 | ) |  |  | (166,447 | )
Gains or losses on settlement |  |  | — |  |  |  | 5 |  |  |  | 5 |
Effect of changes in foreign exchange rates |  |  | (272 | ) |  |  | — |  |  |  | (272 | )
|  |  | (143,603 | ) |  |  | (105,836 | ) |  |  | (249,439 | )
Ending balance |  | W | 2,345,148 |  |  |  | (2,461,871 | ) |  |  | (116,723 | )
|  | 2025 |
|  | Defined benefit obligation |  |  | Plan assets |  |  | Net defined benefit liabilities (assets) |
Beginning balance |  | W | 2,345,148 |  |  |  | (2,461,871 | ) |  |  | (116,723 | )
Included in profit or loss (*): |  |  |  |  |  |  |  |  |  |  |  |
Current service cost |  |  | 166,534 |  |  |  | — |  |  |  | 166,534 |
Past service cost |  |  | 8,624 |  |  |  | — |  |  |  | 8,624 |
Net interest expense (income) |  |  | 96,771 |  |  |  | (113,722 | ) |  |  | (16,951 | )
Settlement loss (gain) |  |  | (893 | ) |  |  | 8 |  |  |  | (885 | )
|  |  | 271,036 |  |  |  | (113,714 | ) |  |  | 157,322 |
Included in other comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |
Remeasurement loss (gain) |  |  |  |  |  |  |  |  |  |  |  |
- Actuarial losses(gains) arising from |  |  |  |  |  |  |  |  |  |  |  |
Demographic assumptions |  |  | (3,913 | ) |  |  | — |  |  |  | (3,913 | )
Financial assumptions |  |  | (29,812 | ) |  |  | 2,719 |  |  |  | (27,093 | )
Experience adjustment |  |  | 28,921 |  |  |  | — |  |  |  | 28,921 |
- Return on plan assets excluding interest income |  |  | — |  |  |  | 34,682 |  |  |  | 34,682 |
|  |  | (4,804 | ) |  |  | 37,401 |  |  |  | 32,597 |
Other: |  |  |  |  |  |  |  |  |  |  |  |
Benefits paid by the plan |  |  | (298,060 | ) |  |  | 148,422 |  |  |  | (149,638 | )
Contributions paid into the plan |  |  | — |  |  |  | (258,683 | ) |  |  | (258,683 | )
Settlement gains and losses |  |  | 188 |  |  |  | — |  |  |  | 188 |
Changes in the scope of consolidation |  |  | (496 | ) |  |  | — |  |  |  | (496 | )
Effect of changes in foreign exchange rates |  |  | 156 |  |  |  | — |  |  |  | 156 |
|  |  | (298,212 | ) |  |  | (110,261 | ) |  |  | (408,473 | )
Ending balance |  | W | 2,313,168 |  |  |  | (2,648,445 | ) |  |  | (335,277 | )
| (*) | Profit or loss related to defined benefit plans is all included in the general administrative expense.
| (c) | The composition of plan assets as of December 31, 2024 and 2025 are as follows:
|  | 2024 |  |  | 2025 |
Plan assets comprise: |  |  |  |  |  |  |  |
Debt securities |  | W | 38,634 |  |  |  | 42,296 |
Due from banks |  |  | 2,046,507 |  |  |  | 1,729,816 |
Others |  |  | 376,730 |  |  |  | 876,333 |
|  | W | 2,461,871 |  |  |  | 2,648,445 |
| (d) | Actuarial assumptions as of December 31, 2024 and 2025 are as follows:
|  | 2024 |  | 2025 |  | Description
Discount rate |  | 3.45%~4.66% |  | 3.81%~4.93% |  | AA0 corporate bond yields
Future salary increase rate |  | 1.94%~5.94% + Upgrade rate |  | 1.94%~5.96% + Upgrade rate |  | Average for 5 years
Weighted average maturity |  | 5.00 years~ 11.00 years |  | 4.98 years~ 10.04 years |  |
| (e) | Sensitivity analysis
As of December 31, 2024 and 2025, reasonably possible changes in one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation by the amounts shown below.
|  | 2024 |
|  | Defined benefit obligation |
|  | Increase |  |  | Decrease |
Discount rate (1%p movement) |  | W | (180,402 | ) |  |  | 204,053 |
Future salary increase rate (1%p movement) |  |  | 211,736 |  |  |  | (190,347 | )
|  | 2025 |
|  | Defined benefit obligation |
|  | Increase |  |  | Decrease |
Discount rate (1%p movement) |  | W | (183,183 | ) |  |  | 199,684 |
Future salary increase rate (1%p movement) |  |  | 202,468 |  |  |  | (191,712 | )
| (f) | The Group’s estimated contribution is W 161,400 million as of December 31, 2026.

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- Definition The disclosure of defined benefit plans. [Refer: Defined benefit plans [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2025-01-01 -Paragraph 138 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2025-en-r&anchor=para_138&doctype=Standard -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 204 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_204&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 204 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_204&doctype=Standard -URIDate 2025-03-27 + Details
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