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Loans at amortized cost, etc. (Tables)

12 Months Ended

Dec. 31, 2025

Loans at amortized cost and other assets [Abstract]

Loans at amortized cost and other assets

(a) The composition of loans at amortized cost by customer as of December 31, 2024 and 2025 is as follows:

		2024				2025
Retail loans		W	166,140,123				173,568,321
Corporate loans (*)			251,011,516				259,593,754
Public and other loans			5,253,071				4,845,465
Loans between banks			1,946,442				1,691,536
Credit card receivables			28,894,371				28,653,978
			453,245,523				468,353,054
Discount			(29,923	)			(26,251	)
Deferred loan origination costs			645,569				727,749
			453,861,169				469,054,552
Less: Allowance for credit loss			(4,565,931	)			(4,280,672	)
		W	449,295,238				464,773,880

(*) Includes SOHO loans, among others.

Changes in loans at amortized cost, etc.

(b) Changes in the carrying amount of loans at amortized cost, etc. for the years ended December 31, 2024 and 2025 are as follows:

i) Loans at amortized cost

		2024
		Retail												Corporate												Credit card												Others
		12-month expected credit losses				Lifetime expected credit losses				Impaired financial asset				12-month expected credit losses				Lifetime expected credit losses				Impaired financial asset				12-month expected credit losses				Lifetime expected credit losses				Impaired financial asset				12-month expected credit losses				Lifetime expected credit losses				Impaired financial asset				Total
Beginning balance		W	145,441,757				9,390,209				794,050				181,802,456				41,746,140				1,548,844				23,294,631				4,110,407				645,603				6,444,509				826,979				24,447				416,070,032
Transfer (from) to 12-month expected credit losses			3,147,209				(3,133,165	)			(14,044	)			8,633,328				(8,567,306	)			(66,022	)			59,878				(59,830	)			(48	)			30,878				(30,878	)			—				—
Transfer (from) to lifetime expected credit losses			(7,176,298	)			7,236,219				(59,921	)			(14,466,401	)			14,506,969				(40,568	)			(50,080	)			50,133				(53	)			(189,201	)			189,201				—				—
Transfer (from) to credit-impaired financial assets			(478,797	)			(281,842	)			760,639				(424,077	)			(611,269	)			1,035,346				(19,995	)			(12,913	)			32,908				(43	)			(9,600	)			9,643				—
Net increase (decrease) (*1)			12,578,349				(843,971	)			18,273				24,466,147				2,178,224				893,286				1,320,926				(481,264	)			1,008,038				(303,276	)			50,784				6,123				40,891,639
Charge off (*2)			—				—				(393,809	)			—				—				(450,932	)			—				—				(685,877	)			—				—				(5,483	)			(1,536,101	)
Disposal			—				(2,706	)			(200,812	)			(33,148	)			(190,000	)			(761,001	)			—				—				(357,581	)			—				(410	)			(18,743	)			(1,564,401	)
Ending balance		W	153,512,220				12,364,744				904,376				199,978,305				49,062,758				2,158,953				24,605,360				3,606,533				642,990				5,982,867				1,026,076				15,987				453,861,169

(*1) Includes the effects of the issuance, collection, restructuring of loans, debt-to-equity swaps, and changes in foreign exchange rates, among others.

(*2) The amount of uncollected loans currently in recovery (principal and interest) is W 10,268,898 million, which is written off as of December 31, 2024.

		2025
		Retail												Corporate												Credit card												Others
		12-month expected credit losses				Lifetime expected credit losses				Impaired financial asset				12-month expected credit losses				Lifetime expected credit losses				Impaired financial asset				12-month expected credit losses				Lifetime expected credit losses				Impaired financial asset				12-month expected credit losses				Lifetime expected credit losses				Impaired financial asset				Total
Beginning balance		W	153,512,220				12,364,744				904,376				199,978,305				49,062,758				2,158,953				24,605,360				3,606,533				642,990				5,982,867				1,026,076				15,987				453,861,169
Transfer (from) to 12-month expected credit losses			4,966,815				(4,952,706	)			(14,109	)			11,474,546				(11,453,191	)			(21,355	)			1,040,384				(1,040,209	)			(175	)			127,708				(127,708	)			—				—
Transfer (from) to lifetime expected credit losses			(4,600,026	)			4,678,174				(78,148	)			(15,753,286	)			16,008,648				(255,362	)			(1,145,956	)			1,146,484				(528	)			(214,090	)			214,091				(1	)			—
Transfer (from) to credit- impaired financial assets			(450,753	)			(296,548	)			747,301				(843,905	)			(670,277	)			1,514,182				(369,466	)			(357,902	)			727,368				(10,524	)			(920	)			11,444				—
Net increase (decrease) (*1)			10,479,493				(2,351,966	)			1,694				10,956,888				(1,204,297	)			663,429				968,671				(318,368	)			450,990				(675,876	)			(63,762	)			6,175				18,913,071
Charge off (*2)			—				—				(373,347	)			—				—				(833,199	)			—				—				(806,961	)			—				—				(14,410	)			(2,027,917	)
Disposal			—				(2,672	)			(241,633	)			(9,998	)			(57,522	)			(839,847	)			—				—				(532,002	)			—				—				(8,097	)			(1,691,771	)
Ending balance		W	163,907,749				9,439,026				946,134				205,802,550				51,686,119				2,386,801				25,098,993				3,036,538				481,682				5,210,085				1,047,777				11,098				469,054,552

(*1) Includes the effects of the issuance, collection, restructuring of loans, debt-to-equity swaps, and changes in foreign exchange rates, among others.

(*2) The amount of uncollected loans currently in recovery (principal and interest) is W 10,682,802 million, which is written off as of December 31, 2025.

ii) Due from banks at amortized cost and other financial assets

		2024
		12-month expected credit losses				Lifetime expected credit losses				Impaired financial asset				Total
Beginning balance		W	59,409,121				245,916				167,788				59,822,825
Transfer (from) to 12 month expected credit losses			34,752				(34,626	)			(126	)			—
Transfer (from) to lifetime expected credit losses			(62,021	)			62,091				(70	)			—
Transfer (from) to credit- impaired financial assets			(8,949	)			(21,143	)			30,092				—
Net increase (decrease) (*)			2,116,517				(10,556	)			205,387				2,311,348
Charge off			—				—				(61,157	)			(61,157	)
Disposal			(475	)			(6,430	)			(124,756	)			(131,661	)
Ending balance		W	61,488,945				235,252				217,158				61,941,355

		2025
		12-month expected credit losses				Lifetime expected credit losses				Impaired financial asset				Total
Beginning balance		W	61,488,945				235,252				217,158				61,941,355
Transfer (from) to 12 month expected credit losses			33,235				(33,122	)			(113	)			—
Transfer (from) to lifetime expected credit losses			(50,051	)			50,130				(79	)			—
Transfer (from) to credit- impaired financial assets			(6,288	)			(16,627	)			22,915				—
Net increase (decrease) (*)			18,837,706				(14,525	)			41,033				18,864,214
Charge off			—				—				(92,749	)			(92,749	)
Disposal			—				(1,164	)			(6,378	)			(7,542	)
Ending balance		W	80,303,547				219,944				181,787				80,705,278

(*) Includes the effects of the issuance, collection, restructuring of loans, debt-to-equity swaps, and changes in foreign exchange rates, among others.

Changes in allowances for credit loss of loans at amortized cost and other assets

(c) Changes in the allowance for credit losses on loans at amortized cost, etc. for the years ended December 31, 2024 and 2025 are as follows:

i) Loans at amortized cost

		2024
		Retail												Corporate												Credit card												Others
		12-month expected credit losses				Lifetime expected credit losses				Impaired financial asset				12-month expected credit losses				Lifetime expected credit losses				Impaired financial asset				12-month expected credit losses				Lifetime expected credit losses				Impaired financial asset				12-month expected credit losses				Lifetime expected credit losses				Impaired financial asset				Total
Beginning balance		W	243,266				207,362				283,191				789,050				994,345				628,487				230,286				460,848				462,554				13,372				10,371				7,338				4,330,470
Transfer (from) to 12-month expected credit losses			40,874				(39,258	)			(1,616	)			140,511				(137,260	)			(3,251	)			25,333				(25,273	)			(60	)			85				(85	)			—				—
Transfer (from) to lifetime expected credit losses			(24,178	)			50,652				(26,474	)			(79,310	)			86,108				(6,798	)			(19,981	)			20,177				(196	)			(1,310	)			1,310				—				—
Transfer (from) to credit- impaired financial assets			(15,753	)			(21,007	)			36,760				(5,838	)			(84,444	)			90,282				(2,696	)			(4,919	)			7,615				—				(60	)			60				—
Provision (reversal)			21,772				25,003				392,200				(123,593	)			23,937				760,786				30,805				(32,602	)			751,753				412				6,016				5,524				1,862,013
Charge off			—				—				(393,809	)			—				—				(450,932	)			—				—				(685,877	)			—				—				(5,483	)			(1,536,101	)
Amortization of discount			—				—				(13,501	)			—				—				(27,710	)			—				—				6,180				—				—				—				(35,031	)
Disposal			—				(261	)			(53,538	)			(2,946	)			(19,347	)			(90,141	)			—				—				(257,543	)			—				(1	)			(1,061	)			(424,838	)
Collection			—				—				112,627				—				—				75,082				—				—				172,842				—				—				487				361,038
Others (*)			2,552				526				4,251				7,231				9,565				(16,997	)			167				24				848				189				24				—				8,380
Ending balance		W	268,533				223,017				340,091				725,105				872,904				958,808				263,914				418,255				458,116				12,748				17,575				6,865				4,565,931

(*) Includes the effects of restructuring of loans, debt-to-equity swaps, and changes in foreign exchange rates, among others.

		2025
		Retail												Corporate												Credit card												Others
		12-month expected credit losses				Lifetime expected credit losses				Impaired financial asset				12-month expected credit losses				Lifetime expected credit losses				Impaired financial asset				12-month expected credit losses				Lifetime expected credit losses				Impaired financial asset				12-month expected credit losses				Lifetime expected credit losses				Impaired financial asset				Total
Beginning balance		W	268,533				223,017				340,091				725,105				872,904				958,808				263,914				418,255				458,116				12,748				17,575				6,865				4,565,931
Transfer (from) to 12-month expected credit losses			53,827				(51,918	)			(1,909	)			134,081				(132,826	)			(1,255	)			84,381				(84,246	)			(135	)			8,442				(8,442	)			—				—
Transfer (from) to lifetime expected credit losses			(18,210	)			56,419				(38,209	)			(74,530	)			80,482				(5,952	)			(24,117	)			24,486				(369	)			(283	)			283				—				—
Transfer (from) to credit- impaired financial assets			(17,720	)			(26,077	)			43,797				(5,712	)			(76,398	)			82,110				(11,675	)			(113,200	)			124,875				(45	)			(244	)			289				—
Provision (reversal)			(22,099	)			21,425				251,154				(71,512	)			83,178				885,920				(87,645	)			132,894				825,064				(10,665	)			(2,233	)			8,656				2,014,137
Charge off			—				—				(373,347	)			—				—				(833,199	)			—				—				(806,961	)			—				—				(14,410	)			(2,027,917	)
Amortization of discount			—				—				(11,333	)			—				—				(27,865	)			—				—				79				—				—				—				(39,119	)
Disposal			—				(377	)			(66,868	)			—				(3,381	)			(107,589	)			—				—				(371,086	)			—				—				(75	)			(549,376	)
Collection			—				—				195,229				—				—				51,741				—				—				96,413				—				—				412				343,795
Others (*)			(2,369	)			(478	)			921				(7,497	)			(6,213	)			(4,283	)			316				(1,003	)			(6,187	)			86				(72	)			—				(26,779	)
Ending balance		W	261,962				222,011				339,526				699,935				817,746				998,436				225,174				377,186				319,809				10,283				6,867				1,737				4,280,672

(*) Includes the effects of restructuring of loans, debt-to-equity swaps, and changes in foreign exchange rates, among others.

ii) Due from banks at amortized cost and other financial assets

		2024
		12-month expected credit losses				Lifetime expected credit losses				Impaired financial asset				Total
Beginning balance		W	332,951				15,650				137,968				486,569
Transfer (from) to 12-month expected credit losses			1,262				(1,229	)			(33	)			—
Transfer (from) to lifetime expected credit losses			(5,414	)			5,441				(27	)			—
Transfer (from) to credit- impaired financial assets			(178	)			(5,715	)			5,893				—
Provision			175				629				112,858				113,662
Write-offs			—				—				(61,157	)			(61,157	)
Disposal			(1	)			(38	)			(15,028	)			(15,067	)
Collection			—				—				3,292				3,292
Others (*)			65,689				14				2,644				68,347
Ending balance		W	394,484				14,752				186,410				595,646

		2025
		12-month expected credit losses				Life time expected credit losses				Impaired financial asset				Total
Beginning balance		W	394,484				14,752				186,410				595,646
Transfer (from) to 12-month expected credit losses			654				(613	)			(41	)			—
Transfer (from) to lifetime expected credit losses			(869	)			891				(22	)			—
Transfer (from) to credit- impaired financial assets			(1,957	)			(5,084	)			7,041				—
Provision			4,759				507				64,769				70,035
Write-offs			—				—				(92,749	)			(92,749	)
Disposal			—				(37	)			(5,663	)			(5,700	)
Collection			—				—				2,688				2,688
Others (*)			1,728				(6	)			(14,226	)			(12,504	)
Ending balance		W	398,799				10,410				148,207				557,416

(*) Includes the effects of restructuring of loans, debt-to-equity swaps, and changes in foreign exchange rates, among others.

Changes in deferred loan origination costs

(d) Changes in deferred loan origination costs for the years ended December 31, 2024 and 2025 are as follows:

		2024				2025
Beginning balance		W	505,986				645,569
Loan origination			344,963				306,840
Amortization, etc.			(205,380	)			(224,660	)
Ending balance		W	645,569				727,749

X

- Definition

The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
-Paragraph 10
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard
-URIDate 2025-03-27

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