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Leases

12 Months Ended

Dec. 31, 2025

19.

Leases

(a)

Gross investment and present value of minimum lease payment of finance lease as of December 31, 2024 and 2025 are as follows:


	2024
	Gross investment		Unearned finance income		Present value of minimum lease payment
Not later than 1 year	W	655,270		116,496		538,774
1 ~ 2 years		580,993		75,359		505,634
2 ~ 3 years		520,285		36,203		484,082
3 ~ 4 years		305,670		13,301		292,369
4 ~ 5 years		217,104		10,347		206,757
Later than 5 years		3,858		11		3,847

	W	2,283,180		251,717		2,031,463

(*)

Interest income on finance lease receivables recognized for the year ended December 31, 2024 is

119,049 million.


	2025
	Gross investment		Unearned finance income		Present value of minimum lease payment
Not later than 1 year	W	718,515		119,989		598,526
1 ~ 2 years		641,935		73,116		568,819
2 ~ 3 years		442,923		40,645		402,278
3 ~ 4 years		351,421		16,236		335,185
4 ~ 5 years		243,782		9,503		234,279
Later than 5 years		3,926		9		3,917

	W	2,402,502		259,498		2,143,004

(*)

Interest income on finance lease receivables recognized for the year ended December 31, 2025 is

135,004 million.

(b)

Minimum lease payment receivable schedule for operating lease contracts of the Group as lessor as of December 31, 2024 and 2025 are as follows:


	Minimum lease payment
	2024		2025
Not later than 1 year	W	585,583		531,124
1 ~ 2 years		455,068		394,824
2 ~ 3 years		313,369		251,163
3 ~ 4 years		169,173		118,738
4 ~ 5 years		52,983		29,081
Later than 5 years		328		260

	W	1,576,504		1,325,190

(c)

Changes in operating lease assets for the years ended December 31, 2024 and 2025 are as follows:


	2024			2025
Beginning balance	W	2,077,080			2,123,621
Acquisition		740,721			504,347
Disposal		(228,384	)		(293,222	)
Depreciation		(465,716	)		(445,157	)
Amounts transferred from (to) property and equipment		(80	)		(30	)

Ending balance	W	2,123,621			1,889,559

(d)

The details of the

right-of-use

assets by the lessee’s underlying asset type as of December 31, 2024 and 2025 are as follows:


	2024
	Acquisition cost		Accumulated depreciation			Carrying amount
Real estate	W	1,621,125		(784,200	)		836,925
Vehicle		57,737		(31,744	)		25,993
Others		38,803		(26,471	)		12,332

	W	1,717,665		(842,415	)		875,250


	2025
	Acquisition cost		Accumulated depreciation			Carrying amount
Real estate	W	1,687,919		(952,505	)		735,414
Vehicle		56,741		(35,619	)		21,122
Others		37,736		(26,245	)		11,491

	W	1,782,396		(1,014,369	)		768,027

(e)

Changes in

right-of-use

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


	2024
	Real estate			Vehicle			Others			Total
Beginning balance	W	566,941			28,417			11,117			606,475
Acquisition		601,686			15,454			6,963			624,103
Disposal		(40,522	)		(4,222	)		(708	)		(45,452	)
Depreciation (*)		(311,077	)		(13,843	)		(5,026	)		(329,946	)
Impairment loss recognized		53			—			—			53
Effects of foreign currency adjustments		19,844			187			(14	)		20,017

Ending balance	W	836,925			25,993			12,332			875,250


	2025
	Real estate			Vehicle			Others			Total
Beginning balance	W	836,925			25,993			12,332			875,250
Acquisition		271,932			13,205			4,729			289,866
Disposal		(57,574	)		(4,788	)		(757	)		(63,119	)
Depreciation (*)		(317,022	)		(13,060	)		(4,853	)		(334,935	)
Effects of foreign currency adjustments		1,153			(232	)		40			961
Effects of business combinations		—			4			—			4

Ending balance	W	735,414			21,122			11,491			768,027

(*)

Included in general administrative expense, other operating expense and insurance service expense of the consolidated statements of comprehensive income.

(f)

The details of the maturity of the lease liability as of December 31, 2024 and 2025 are as follows:


	2024
	1 month or less		1 month ~ 3 months or less		3 months ~ 6 months or less		6 months ~ 1 year or less		1 year ~ 5 years or less		More than 5 years		Total
Real estate	W	31,623		45,513		63,760		128,823		479,432		95,807		844,958
Vehicle		6,849		1,687		2,355		5,578		15,939		220		32,628
Others		721		713		1,325		2,202		8,142		—		13,103

	W	39,193		47,913		67,440		136,603		503,513		96,027		890,689


	2025
	1 month or less		1 month ~ 3 months or less		3 months ~ 6 months or less		6 months ~ 1 year or less		1 year ~ 5 years or less		More than 5 years		Total
Real estate	W	32,077		44,129		63,944		114,686		401,536		92,509		748,881
Vehicle		6,899		2,052		2,933		5,420		11,432		—		28,736
Others		767		633		1,035		2,376		7,911		—		12,722

	W	39,743		46,814		67,912		122,482		420,879		92,509		790,339

(*)

The above amounts are based on undiscounted cash flows, and have been classified at the earliest maturity that the Group has the obligation to pay.

(g)

The lease payments for

low-value

assets and short-term leases for the years ended December 31, 2023, 2024 and 2025 are as follows:


	2023		2024		2025
Low-value assets	W	7,016		6,287		5,365
Short-term lease (*)		1,841		975		1,484

Total	W	8,857		7,262		6,849

(*)

The payments for leases with terms of 1 month or less are included.