Statement of cash flows (Tables)

12 Months Ended

Dec. 31, 2025

(b)

Significant

non-cash

activities for the years ended December 31, 2023, 2024 and 2025 are as follows:


	2023		2024			2025
Transfers from construction-in-progress to property and equipment	W	82,179		26,185			36,258
Transfers between property and equipment and investment property		16,678		77,752			4,829
Transfers between assets held for sale and property and equipment		2,442		1,039			11,880
Transfers between investment property and assets held for sale		6,057		5,551			52,138
Accounts payable for purchase of intangible assets, etc.		374,685		(132,270	)		(92,368	)
Transaction for right-of-use assets		299,672		578,651			226,747

(c)

Changes in assets and liabilities arising from financing activities for the years ended December 31, 2024 and 2025 are as follows:


	2024
	Net Derivative liabilities			Borrowings			Debt securities issued			Lease liabilities			Financial liabilities designated at FVTPL		Total
Beginning balance	W	358,017			56,901,352			81,561,725			613,914			254,832		139,689,840
Changes from cash flows		119,361			(8,231,239	)		9,578,027			(272,634	)		—		1,193,515
Non-cash changes:
Interest expense (Amortization)		—			(131,663	)		(4,401	)		22,787			—		(113,277	)
Changes in foreign currency		—			770,798			2,178,255			28,602			—		2,977,655
Other		(617,651	)		611,125			452,248			498,020			6,467		950,209

Ending balance	W	(140,273	)		49,920,373			93,765,854			890,689			261,299		144,697,942


	2025
	Net Derivative liabilities			Borrowings			Debt securities issued			Lease liabilities			Financial liabilities designated at FVTPL			Total
Beginning balance	W	(140,273	)		49,920,373			93,765,854			890,689			261,299			144,697,942
Changes from cash flows		148,779			5,125,412			(753,062	)		(281,530	)		49,985			4,289,584
Non-cash changes:
Interest expense (Amortization)		—			(100,672	)		42,896			20,984			—			(36,792	)
Changes in foreign currency		—			60,971			(210,960	)		(7,204	)		15			(157,178	)
Other		(285,623	)		388,750			146,694			167,400			(23,450	)		393,771

Ending balance	W	(277,117	)		55,394,834			92,991,422			790,339			287,849			149,187,327

(a)

Cash and cash equivalents in the consolidated statements of cash flows as of December 31, 2023, 2024 and 2025 are as follows:


	2023			2024			2025
Cash and due from banks at amortized cost	W	34,650,390			40,547,054			39,758,705
Adjustments:
Due from financial institutions with a maturity over three months from date of acquisition		(1,322,274	)		(1,655,932	)		(966,755	)
Restricted due from banks		(2,911,232	)		(3,643,579	)		(3,496,827	)

		(4,233,506	)		(5,299,511	)		(4,463,582	)

	W	30,416,884			35,247,543			35,295,123