XML 276 R263.htm IDEA: XBRL DOCUMENT v3.26.1
Liability under insurance contracts and reinsurance contracts - Summary of measurement component in reinsurance contract assets and liabilities for which the premium distribution (Details) - KRW (₩)
₩ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Disclosure of reconciliation of changes in insurance contracts by components [line items]      
Beginning balance, Reinsurance contract assets ₩ 184,754    
Beginning balance, Reinsurance contract liabilities 98,063    
Reinsurance finance income and expense, Other comprehensive income (211,733) ₩ (2,073) ₩ (28,283)
Reinsurance finance income and expense (1,191,195) (99,439) (516,097)
Ending balance, Reinsurance contract assets 603,442 184,754  
Ending balance, Reinsurance contract liabilities 56,378 98,063  
Insurance contracts other than those to which premium allocation approach has been applied [member]      
Disclosure of reconciliation of changes in insurance contracts by components [line items]      
Changes in estimates adjusting the contractual service margin 1 0  
Effect of initial recognition of new contracts 32,646 27,640  
Changes related to future services 4,135 67,934  
Amortization of contractual service margin (913,213) (923,714)  
Change in risk adjustment (173,450) (119,568)  
Experience adjustment 48,316 (49,668)  
Changes related to current services (1,038,347) (1,092,950)  
Adjustments to incurred claims component (26,729) 28,182  
Reinsurance finance income and expense 1,103,938 4,950,718  
Cash flow for the period, Receipts of investment components and recoveries of reinsurance premiums 7,797,683 6,897,049  
Cash flow for the period (705,050) (1,221,006)  
Reinsurance Contract [member] | Insurance contracts other than those to which premium allocation approach has been applied [member]      
Disclosure of reconciliation of changes in insurance contracts by components [line items]      
Beginning balance, Reinsurance contract assets 107,689 62,814  
Beginning balance, Reinsurance contract liabilities (98,058) (93,162)  
Beginning balance, Net reinsurance contract assets (liabilities) 9,631 (30,348)  
Changes in estimates adjusting the contractual service margin 13,881 (7,615)  
Effect of initial recognition of new contracts 1,638 1,480  
Changes related to future services 15,519 (6,135)  
Amortization of contractual service margin (32,682) 191  
Change in risk adjustment (5,065) (2,982)  
Experience adjustment 70,989 34,048  
Changes related to current services 33,242 31,257  
Adjustments to incurred claims component (34,225) (29,334)  
Reinsurance finance income and expense, profit or loss 10,882 62  
Reinsurance finance income and expense, Other comprehensive income (211,709) (2,091)  
Reinsurance finance income and expense (200,827) (2,029)  
Cash flow for the period, Reinsurance premium paid 969,789 221,033  
Cash flow for the period, Recoveries of reinsurance claims and other reinsurance income (130,014) (33,580)  
Cash flow for the period, Receipts of investment components and recoveries of reinsurance premiums (225,026) (140,620)  
Cash flow for the period 614,749 46,833  
Other increase (decrease) 0 (613)  
Ending balance, Reinsurance contract assets 494,467 107,689 62,814
Ending balance, Reinsurance contract liabilities (56,378) (98,058) (93,162)
Ending balance, Net reinsurance contract assets (liabilities) 438,089 9,631 (30,348)
Present value estimate of future cash flows [member] | Insurance contracts other than those to which premium allocation approach has been applied [member]      
Disclosure of reconciliation of changes in insurance contracts by components [line items]      
Changes in estimates adjusting the contractual service margin 927,177 685,902  
Effect of initial recognition of new contracts (1,841,928) (1,395,897)  
Changes related to future services (949,091) (670,543)  
Amortization of contractual service margin 0 0  
Change in risk adjustment 0 0  
Experience adjustment 48,316 (49,668)  
Changes related to current services 48,316 (49,668)  
Adjustments to incurred claims component (15,614) 44,341  
Reinsurance finance income and expense 732,855 4,529,867  
Cash flow for the period, Receipts of investment components and recoveries of reinsurance premiums 7,797,683 6,897,049  
Cash flow for the period (705,050) (1,221,006)  
Present value estimate of future cash flows [member] | Reinsurance Contract [member] | Insurance contracts other than those to which premium allocation approach has been applied [member]      
Disclosure of reconciliation of changes in insurance contracts by components [line items]      
Beginning balance, Reinsurance contract assets (81,178) (26,683)  
Beginning balance, Reinsurance contract liabilities (323,273) (182,136)  
Beginning balance, Net reinsurance contract assets (liabilities) (404,451) (208,819)  
Changes in estimates adjusting the contractual service margin 110,860 (186,989)  
Effect of initial recognition of new contracts (268,930) (46,121)  
Changes related to future services (158,070) (233,110)  
Amortization of contractual service margin 0 0  
Change in risk adjustment 0 0  
Experience adjustment 70,989 34,048  
Changes related to current services 70,989 34,048  
Adjustments to incurred claims component (33,376) (27,816)  
Reinsurance finance income and expense, profit or loss (7,204) (7,595)  
Reinsurance finance income and expense, Other comprehensive income (209,355) (7,320)  
Reinsurance finance income and expense (216,559) (14,915)  
Cash flow for the period, Reinsurance premium paid 969,789 221,033  
Cash flow for the period, Recoveries of reinsurance claims and other reinsurance income (130,014) (33,580)  
Cash flow for the period, Receipts of investment components and recoveries of reinsurance premiums (225,026) (140,620)  
Cash flow for the period 614,749 46,833  
Other increase (decrease) 0 (672)  
Ending balance, Reinsurance contract assets 188,742 (81,178) (26,683)
Ending balance, Reinsurance contract liabilities (315,460) (323,273) (182,136)
Ending balance, Net reinsurance contract assets (liabilities) (126,718) (404,451) (208,819)
Risk adjustment for non-financial risks [member] | Insurance contracts other than those to which premium allocation approach has been applied [member]      
Disclosure of reconciliation of changes in insurance contracts by components [line items]      
Changes in estimates adjusting the contractual service margin (20,510) 90,882  
Effect of initial recognition of new contracts 224,776 157,279  
Changes related to future services 210,094 248,543  
Amortization of contractual service margin 0 0  
Change in risk adjustment (173,450) (119,568)  
Experience adjustment 0 0  
Changes related to current services (173,450) (119,568)  
Adjustments to incurred claims component (11,115) (16,159)  
Reinsurance finance income and expense 26,781 82,448  
Cash flow for the period, Receipts of investment components and recoveries of reinsurance premiums 0 0  
Cash flow for the period 0 0  
Risk adjustment for non-financial risks [member] | Reinsurance Contract [member] | Insurance contracts other than those to which premium allocation approach has been applied [member]      
Disclosure of reconciliation of changes in insurance contracts by components [line items]      
Beginning balance, Reinsurance contract assets 19,688 18,538  
Beginning balance, Reinsurance contract liabilities 39,435 28,620  
Beginning balance, Net reinsurance contract assets (liabilities) 59,123 47,158  
Changes in estimates adjusting the contractual service margin 3,688 4,806  
Effect of initial recognition of new contracts 16,978 4,672  
Changes related to future services 20,666 9,478  
Amortization of contractual service margin 0 0  
Change in risk adjustment (5,065) (2,982)  
Experience adjustment 0 0  
Changes related to current services (5,065) (2,982)  
Adjustments to incurred claims component (849) (1,518)  
Reinsurance finance income and expense, profit or loss 2,252 1,758  
Reinsurance finance income and expense, Other comprehensive income (2,354) 5,229  
Reinsurance finance income and expense (102) 6,987  
Cash flow for the period, Reinsurance premium paid 0 0  
Cash flow for the period, Recoveries of reinsurance claims and other reinsurance income 0 0  
Cash flow for the period, Receipts of investment components and recoveries of reinsurance premiums 0 0  
Cash flow for the period 0 0  
Other increase (decrease) 0 0  
Ending balance, Reinsurance contract assets 26,586 19,688 18,538
Ending balance, Reinsurance contract liabilities 47,187 39,435 28,620
Ending balance, Net reinsurance contract assets (liabilities) 73,773 59,123 47,158
Fair value method [member] | Insurance contracts other than those to which premium allocation approach has been applied [member]      
Disclosure of reconciliation of changes in insurance contracts by components [line items]      
Changes in estimates adjusting the contractual service margin 123,371 257,316  
Effect of initial recognition of new contracts 0 0  
Changes related to future services 123,371 257,316  
Amortization of contractual service margin (253,829) (246,990)  
Change in risk adjustment 0 0  
Experience adjustment 0 0  
Changes related to current services (253,829) (246,990)  
Adjustments to incurred claims component 0 0  
Reinsurance finance income and expense 90,559 83,110  
Cash flow for the period, Receipts of investment components and recoveries of reinsurance premiums 0 0  
Cash flow for the period 0 0  
Fair value method [member] | Reinsurance Contract [member] | Insurance contracts other than those to which premium allocation approach has been applied [member]      
Disclosure of reconciliation of changes in insurance contracts by components [line items]      
Beginning balance, Reinsurance contract assets 78,043 15,224  
Beginning balance, Reinsurance contract liabilities 95,595 24,066  
Beginning balance, Net reinsurance contract assets (liabilities) 173,638 39,290  
Changes in estimates adjusting the contractual service margin (54,909) 121,614  
Effect of initial recognition of new contracts 0 0  
Changes related to future services (54,909) 121,614  
Amortization of contractual service margin (10,697) 11,035  
Change in risk adjustment 0 0  
Experience adjustment 0 0  
Changes related to current services (10,697) 11,035  
Adjustments to incurred claims component 0 0  
Reinsurance finance income and expense, profit or loss 5,176 1,699  
Reinsurance finance income and expense, Other comprehensive income 0 0  
Reinsurance finance income and expense 5,176 1,699  
Cash flow for the period, Reinsurance premium paid 0 0  
Cash flow for the period, Recoveries of reinsurance claims and other reinsurance income 0 0  
Cash flow for the period, Receipts of investment components and recoveries of reinsurance premiums 0 0  
Cash flow for the period 0 0  
Other increase (decrease) 0 0  
Ending balance, Reinsurance contract assets 57,547 78,043 15,224
Ending balance, Reinsurance contract liabilities 55,661 95,595 24,066
Ending balance, Net reinsurance contract assets (liabilities) 113,208 173,638 39,290
Other [member] | Insurance contracts other than those to which premium allocation approach has been applied [member]      
Disclosure of reconciliation of changes in insurance contracts by components [line items]      
Changes in estimates adjusting the contractual service margin (635,621) (370,165)  
Effect of initial recognition of new contracts 1,649,798 1,266,258  
Changes related to future services 1,014,177 896,553  
Amortization of contractual service margin (302,280) (242,944)  
Change in risk adjustment 0 0  
Experience adjustment 0 0  
Changes related to current services (302,280) (242,944)  
Adjustments to incurred claims component 0 0  
Reinsurance finance income and expense 107,501 81,754  
Cash flow for the period, Receipts of investment components and recoveries of reinsurance premiums 0 0  
Cash flow for the period 0 0  
Other [member] | Reinsurance Contract [member] | Insurance contracts other than those to which premium allocation approach has been applied [member]      
Disclosure of reconciliation of changes in insurance contracts by components [line items]      
Beginning balance, Reinsurance contract assets 91,136 55,735  
Beginning balance, Reinsurance contract liabilities 90,185 36,288  
Beginning balance, Net reinsurance contract assets (liabilities) 181,321 92,023  
Changes in estimates adjusting the contractual service margin (45,758) 52,954  
Effect of initial recognition of new contracts 253,590 42,929  
Changes related to future services 207,832 95,883  
Amortization of contractual service margin (21,985) (10,844)  
Change in risk adjustment 0 0  
Experience adjustment 0 0  
Changes related to current services (21,985) (10,844)  
Adjustments to incurred claims component 0 0  
Reinsurance finance income and expense, profit or loss 10,658 4,200  
Reinsurance finance income and expense, Other comprehensive income 0 0  
Reinsurance finance income and expense 10,658 4,200  
Cash flow for the period, Reinsurance premium paid 0 0  
Cash flow for the period, Recoveries of reinsurance claims and other reinsurance income 0 0  
Cash flow for the period, Receipts of investment components and recoveries of reinsurance premiums 0 0  
Cash flow for the period 0 0  
Other increase (decrease) 0 59  
Ending balance, Reinsurance contract assets 221,592 91,136 55,735
Ending balance, Reinsurance contract liabilities 156,234 90,185 36,288
Ending balance, Net reinsurance contract assets (liabilities) 377,826 181,321 92,023
Sub-total [member] | Insurance contracts other than those to which premium allocation approach has been applied [member]      
Disclosure of reconciliation of changes in insurance contracts by components [line items]      
Changes in estimates adjusting the contractual service margin (906,666) (776,784)  
Effect of initial recognition of new contracts 1,649,798 1,266,258  
Changes related to future services 743,132 489,934  
Amortization of contractual service margin (913,213) (923,714)  
Change in risk adjustment 0 0  
Experience adjustment 0 0  
Changes related to current services (913,213) (923,714)  
Adjustments to incurred claims component 0 0  
Reinsurance finance income and expense 344,302 338,403  
Cash flow for the period, Receipts of investment components and recoveries of reinsurance premiums 0 0  
Cash flow for the period 0 0  
Sub-total [member] | Reinsurance Contract [member] | Insurance contracts other than those to which premium allocation approach has been applied [member]      
Disclosure of reconciliation of changes in insurance contracts by components [line items]      
Beginning balance, Reinsurance contract assets 169,179 70,959  
Beginning balance, Reinsurance contract liabilities 185,780 60,354  
Beginning balance, Net reinsurance contract assets (liabilities) 354,959 131,313  
Changes in estimates adjusting the contractual service margin (100,667) 174,568  
Effect of initial recognition of new contracts 253,590 42,929  
Changes related to future services 152,923 217,497  
Amortization of contractual service margin (32,682) 191  
Change in risk adjustment 0 0  
Experience adjustment 0 0  
Changes related to current services (32,682) 191  
Adjustments to incurred claims component 0 0  
Reinsurance finance income and expense, profit or loss 15,834 5,899  
Reinsurance finance income and expense, Other comprehensive income 0 0  
Reinsurance finance income and expense 15,834 5,899  
Cash flow for the period, Reinsurance premium paid 0 0  
Cash flow for the period, Recoveries of reinsurance claims and other reinsurance income 0 0  
Cash flow for the period, Receipts of investment components and recoveries of reinsurance premiums 0 0  
Cash flow for the period 0 0  
Other increase (decrease) 0 59  
Ending balance, Reinsurance contract assets 279,139 169,179 70,959
Ending balance, Reinsurance contract liabilities 211,895 185,780 60,354
Ending balance, Net reinsurance contract assets (liabilities) ₩ 491,034 ₩ 354,959 ₩ 131,313