Interim report
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I N D E X Quarterly Report ......................................................................................................................................1 【Confirmation by CEO, etc.】 ................................................................................................................2 I. Company Overview...............................................................................................................................3 1. Company overview.........................................................................................................................3 2. Company history.............................................................................................................................3 3. Changes in capital stock ................................................................................................................3 4. Total number of shares, etc...........................................................................................................3 5. Matters related to the articles of incorporation............................................................................3 II. Business Description...........................................................................................................................4 1. Business overview .........................................................................................................................4 2. Status of business operations........................................................................................................5 3. Status of derivatives transactions...............................................................................................11 4. Operation facilities .......................................................................................................................13 5. Financial soundness and other details.........................................................................................14 III. Financial Matters..............................................................................................................................20 1. Summary of financial information................................................................................................20 2. Consolidated financial statements...............................................................................................22 2-1. Consolidated Statement Of FinancialPosition....................................................................22 2-2. Consolidated Statement Of ComprehensiveIncome ..........................................................23 2-3. Consolidated Statement Of ChangesInEquity....................................................................24 2-4. Consolidated Statement Of CashFlows..............................................................................26 3. Notes to the consolidated financial statements ..........................................................................28 1. General information (Consolidated) .......................................................................................28 2. Basis of preparation of consolidated financial statements and summary of significant accounting policies (Consolidated)29 3. Critical accounting estimates and assumptions (Consolidated)............................................30 4. Investments in subsidiaries and associates (Consolidated)..................................................30 5. Segment information (Consolidated)......................................................................................34 6. Risk management (Consolidated)...........................................................................................37 7. Fair value measurements (Consolidated) ..............................................................................37 8. Financial instruments by category (Consolidated)................................................................43 9. Cash and deposits (Consolidated)..........................................................................................56 10. Financial assets at fair value through profit or loss (Consolidated) ..................................57 11. Financial assets at fair value through other comprehensive income (Consolidated) ........58 12. Financial assets at amortised cost (Consolidated)..............................................................59 13. Finance lease receivables (Consolidated) ...........................................................................68 14. Operating lease assets, property and equipment (Consolidated).......................................73 15. Intangible assets (Consolidated) ..........................................................................................77 16. Right-of-use assets (Consolidated).....................................................................................80 17. Derivatives (Consolidated)...................................................................................................81 18. Borrowings and debentures (Consolidated) ........................................................................87 19. Provisions (Consolidated).....................................................................................................89 20. Lease liabilities (Consolidated)............................................................................................92 21. Net defined benefit liability (asset) (Consolidated).............................................................94 22. Other financial liabilities (Consolidated)..............................................................................97 23. Other liabilities (Consolidated).............................................................................................98
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24. Equity (Consolidated) .........................................................................................................100 25. Retained earnings (Consolidated) ......................................................................................102 26. Regulatory reserve for credit loss (Consolidated)............................................................105 27. Net interest income (expense) (Consolidated)..................................................................106 28. Net fee and commission income (expense) (Consolidated)..............................................108 29. Lease income (expense) (Consolidated)............................................................................109 30. General and administrative expense (Consolidated).........................................................110 31. Earnings per share (Consolidated).....................................................................................111 32. Related-party transactions (Consolidated)........................................................................112 33. Contingent liabilities and commitments (Consolidated) ....................................................117 34. Events after reporting period (Consolidated)....................................................................120 4. Separate financial statements....................................................................................................120 4-1. Statement Of FinancialPosition........................................................................................120 4-2. Statement Of ComprehensiveIncome...............................................................................121 4-3. Statement Of ChangesInEquity ........................................................................................123 4-4. Statement Of CashFlows..................................................................................................124 5. Notes to the separate financial statements...............................................................................126 1. Company overview ...............................................................................................................126 2. Basis of preparation of financial statements and summary of significant accounting policies126 3. Critical accounting estimates and assumptions...................................................................127 4. Investments in subsidiaries and associates.........................................................................128 5. Risk management..................................................................................................................131 6. Fair value measurements .....................................................................................................131 7. Financial instruments by category.......................................................................................137 8. Cash and deposits.................................................................................................................149 9. Financial assets at fair value through profit or loss ...........................................................150 10. Financial assets at fair value through other comprehensive income...............................150 11. Financial assets at amortised cost.....................................................................................152 12. Finance lease receivables..................................................................................................161 13. Operating lease assets, property and equipment..............................................................166 14. Intangible assets.................................................................................................................170 15. Right-of-use assets ...........................................................................................................172 16. Derivatives..........................................................................................................................174 17. Borrowings and debentures ...............................................................................................178 18. Provisions ...........................................................................................................................180 19. Lease liabilities...................................................................................................................183 20. Net defined benefit liability (asset) ...................................................................................184 21. Other financial liabilities.....................................................................................................188 22. Other liabilities....................................................................................................................189 23. Equity ..................................................................................................................................191 24. Retained earnings ...............................................................................................................192 25. Regulatory reserve for credit loss.....................................................................................197 26. Net interest income (expense)...........................................................................................198 27. Net fee and commission income (expense).......................................................................199 28. Lease income (expense).....................................................................................................200 29. General and administrative expense..................................................................................201 30. Earnings per share..............................................................................................................202
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31. Related-party transactions ................................................................................................203 32. Contingent liabilities and commitments .............................................................................212 33. Events after reporting period.............................................................................................215 6. Matters related to dividends......................................................................................................216 7. Matters related to financing through issuance of securities....................................................218 7-1. Performance of financing through securities issuance...................................................218 7-2. Performance of fund utilization from securities issuance ..............................................240 8. Other financial matters...............................................................................................................242 IV. Director’s Management Assessment and Analysis Opinion .........................................................248 V. Accounting Auditor’s Audit Opinion, etc. .......................................................................................249 1. Matters related to external audit...............................................................................................249 2. Matters related to internal control ............................................................................................251 VI. Matters Related to Corporate Bodies Including the Board of Directors, etc. .............................252 1. Matters related to the board of directors .................................................................................252 2. Matters related to the audit system ..........................................................................................252 3. Matters related to general shareholders’ meeting, etc. ...........................................................252 VII. Matters Related to Shareholders..................................................................................................253 VIII. Matters Related to Executives and Employees, etc...................................................................261 1. Status of executives and employees, etc..................................................................................261 2. Executive remuneration, etc......................................................................................................267 IX. Matters Related to Affiliated Companies, etc. ..............................................................................268 X. Details of Transactions with Major Shareholders, etc. .................................................................269 XI. Other Matters Necessary for Investor Protection........................................................................271 1. Progress and changes of disclosure information......................................................................271 2. Matters related to contingent liabilities, etc.............................................................................271 3. Matters related to sanctions, etc...............................................................................................271 4. Other matters, including material matters occurred after the document preparation date....272 XII. Detailed Table...............................................................................................................................273 1. Status of subsidiaries subject to consolidation (Detailed)........................................................273 2. Status of affiliates (Detailed).....................................................................................................273 3. Status of investment in other corporations (Detailed) .............................................................273 4. Detail of interest rate swap contract.........................................................................................273 【Confirmation from Experts】...........................................................................................................274 1. Confirmation from experts.........................................................................................................274 2. Relationship to experts..............................................................................................................274
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Quarterly Report (제 43 기 3분기) Fiscal year 2025.01.01 From 2025.09.30 To 금융위원회 한국거래소 귀중 2025년 11월 14일 Type of entity subject to submission: Stock-listed corporations Occurrence of reasons for relief: N/A 회 사 명 : 삼성카드 주식회사 대 표 이 사 : 김 이 태 본 점 소 재 지 : 서울특별시 중구 세종대로 67 (전 화) 1588-8700 (홈페이지) http://www.samsungcard.com 작 성 책 임 자 : (직 책) 경영지원실장 (성 명) 김 태 선 (전 화) 02-2172-7342 DART dart.fss.or.kr Page 1
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【Confirmation by CEO, etc.】 DART dart.fss.or.kr Page 2
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I. Company Overview 1. Company overview 회사의 개요는 기업공시서식 작성기준(별지 제35호 서식)에 따라 분기보고서에서는 기재하 지 않습니다.(반기 및 사업보고서에 기재 예정) 2. Company history 회사의 연혁은 기업공시서식 작성기준(별지 제35호 서식)에 따라 분기보고서에서는 기재하 지 않습니다.(반기 및 사업보고서에 기재 예정) 3. Changes in capital stock 자본금 변동사항은 기업공시서식 작성기준(별지 제35호 서식)에 따라 분기보고서에서는 기 재하지 않습니다.(반기 및 사업보고서에 기재 예정) 4. Total number of shares, etc. 주식의 총수 등은 기업공시서식 작성기준(별지 제35호 서식)에 따라 분기보고서에서는 기재 하지 않습니다.(반기 및 사업보고서에 기재 예정) 5. Matters related to the articles of incorporation 정관에 관한 사항은 기업공시서식 작성기준(별지 제35호 서식)에 따라 분기보고서에서는 기 재하지 않습니다.(반기 및 사업보고서에 기재 예정) DART dart.fss.or.kr Page 3
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II. Business Description 1. Business overview 삼성카드는 1983년 3월 24일에 설립되어 1988년 5월 24일자로 재무부로부터 신용카드업의 인가를 받았으며, 당분기말 현재 약 1,346만명의 신용카드회원, 약 305만개의 가맹점 및 14개의 영업ㆍ채권사업단을 기반으로 카드사업 부문과 할부리스사업 부문 및 기타 부문의 사업을 영위하고 있습니다. 각 사업 부문별 주요 취급업무는 다음과 같습니다. 카드사업 부문은 개인ㆍ법인 등 신용카드회원이 가맹점으로부터 물품 및 용역을 구매할 수 있도록 신용을 제공하고, 신용카드회원에게 단기카드대출(현금서비스), 장기카드대출(카드론) 등 장단기 자금을 대여하고 있습니다. 할부리스사업 부문은 고객이 전자, 내구재, 자동차 등을 할부로 구매할 수 있도록 할부금융 서비스와 일반고객을 대상으로 자금대여 서비스를 제공하고 있으며, 자동차 등을 당사가 구입하여 이용자에게 대여하고 이용료를 받는 리스/렌탈 서비스를 제공하고 있습니다. 기타 부문에서는 보험대리판매, SMS 알림상품, 온라인 쇼핑몰 및 여행알선 등의 상품 및 서비스를 제공하고 있습니다. 당분기 총 누적취급고는 134조 1,564억원으로, 카드사업 부문은 133조 6,424억원, 할부리스사업 부문은 5,140억원을 각각 달성하였으며, 상품자산에 대한 당분기 누계 자금운용 평잔은 28조 5,141억원입니다. 당사는 회사채 발행 및 일반 차입 등의 방법으로 자금을 조달하고 있는데, 당분기 누계 자금조달 평잔은 19조 4,329억원입니다. 영업부문 취급업무 주요 내용 카드사업 부문 개인신판 개인고객을 대상으로 한 할부 및 일시불 신용제공 서비스 법인신판 법인고객을 대상으로 한 신용제공 서비스 카드대출 단기카드대출, 장기카드대출 등 신용카드회원에 대한 장ㆍ단기 자금대여 서비 스 할부리스사업 부문 할부사업 전자, 내구재, 신차 및 중고차에 대한 할부제공 서비스 리스사업 설비, 오토, 플릿리스 및 렌트제공 서비스 일반대출 고객을 대상으로 한 일반 자금대여 서비스 팩 토 링 기업으로부터 매출채권 등을 매입하고 매입대금을 지불하는 상품 기타 부문 생활편의서비스 보험대리판매, 온라인 쇼핑몰 및 여행알선 등의 서비스 제공 DART dart.fss.or.kr Page 4
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이와 관련하여 당사는 변동이자율 지급 조건인 외화 사채의 환율 변동위험과 이자율 변동위험을 회피하기 위해 원화기준 3조 2,138억원의 통화스왑계약을 체결하고 있으며, 변동이자율 지급조건인 사채 및 차입금의 이자율변동위험을 회피하기 위해 7,300억원의 이자율스왑계약을 체결하고 있습니다. 당사의 당분기말 조정자기자본비율은 29.56%로 신용카드업을 영위하는 여신전문금융회사의 감독규정상 최저기준인 8%를 큰 폭으로 상회하고 있으며, 당분기말 연체채권비율은 1.01%, 원화유동성비율은 483.89% 입니다. 2. Status of business operations 가. 영업의 개황 당사는 마케팅 및 영업기획 조직과 지역거점 영업조직을 토대로 카드상품개발, 회원유치, 회원 및 가맹점 연계 마케팅 등 신용카드 업무와 금융 사업, 할부리스 사업 등의 영업 활동을 수행하고 있습니다. 또한, 빠르게 변화하는 회원의 Needs에 발 맞추어 창의적이고 개선된 카드상품과 서비스를 출시하고 차별화된 개인화 마케팅을 추진하는 등 시장을 선도해 나가고 있습니다. 2025년도 3분기 영업실적을 보면, 대내 불확실성 완화 및 소비쿠폰, 상생페이백 등 경기부양책 효과에 힘입어 개인신용카드 취급고는 전년 동기 96.1조원에서 10.0조원 증가한 106.1조원으로, 전년 동기간比 10.4% 성장하였습니다. 법인신용카드 취급고는 세금항목은 증가하였으나 일반경비 및 구매카드 감소로 인하여 전년 동기 14.5조원에서 0.1조 감소한 14.4조원으로, 1.0% 감소하였습니다. 한편, 카드금융은 금리 및 물가상승 등 경제 전망의 불확실성이 커지는 상황에서 우량 회원 중심의 안정적 잔고 관리를 강화하고 있습니다. 카드금융 잔고는 당분기말 7.46조로 전년동기 6.91조에서 7.9% 확대되었으며, KCB 1~6등급의 잔고비중은 당분기말 90.4%로 전년比 0.1%p 증가하였습니다. 또한, 당사는 고객만족을 최상의 가치로 생각하여 고객과 소통하며 사회적 가치를 창출(CSV)하는 체계를 마련하고 있습니다. 2024년에는 한국생산성본부에서 주관하는 '국가고객만족도(NCSI)' 신용카드부문 11년 연속 1위를 달성하는 등 고객만족경영의 노력을 대외적으로 인정받고 있습니다. 나. 영업실적 및 자금조달ㆍ운용 (1) 영업실적 (단위 : 백만원, %) DART dart.fss.or.kr Page 5
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(2) 부문손익에 관한 정보 구 분 제43기 3분기 제42기 제41기 금 액 구성비 금 액 구성비 금 액 구성비 1. 신용판매수익 1,851,592 55.57 2,423,302 55.29 2,416,391 60.34 2. 금 융 수 익 829,584 24.89 1,048,593 23.92 1,003,456 25.06 3. 할부금융수익 11,288 0.34 13,248 0.30 15,251 0.38 4. 리 스 수 익 159,609 4.79 205,339 4.68 201,420 5.03 5. 유가증권평가 및 처분이익 3,936 0.12 3,890 0.09 1,820 0.05 6. 파생상품평가 및 거래이익 75,474 2.26 367,679 8.39 66,162 1.65 7. 외화평가 및 거래이익 159,748 4.79 30,723 0.70 32,680 0.82 8. 기타수익 241,263 7.24 290,436 6.63 267,044 6.67 합 계 3,332,494 100.00 4,383,210 100.00 4,004,223 100.00 주) 한국채택국제회계기준으로 작성된 연결기준 (당분기) (단위:백만원) 구 분 카드사업 할부리스사업 기 타 합 계 조정사항 공시재무제표 영업수익 2,995,166 172,710 164,579 3,332,455 39 3,332,494 영업비용 1,757,395 156,779 109,956 2,024,130 97,488 2,121,618 대손전 영업이익 1,237,771 15,931 54,623 1,308,325 (97,449) 1,210,876 대손상각비 552,593 (761) - 551,832 (3) 551,829 대손후 영업이익 685,178 16,692 54,623 756,493 (97,446) 659,047 전사간접경비 93,188 1,197 3,061 97,446 (97,446) - 영업외손익 - - - - 5,355 5,355 법인세차감전순이익 591,990 15,495 51,562 659,047 5,355 664,402 (전기) (단위:백만원) 구 분 카드사업 할부리스사업 기 타 합 계 조정사항 공시재무제표 영업수익 3,963,489 224,478 195,173 4,383,140 69 4,383,210 영업비용 2,345,029 199,289 131,577 2,675,895 131,527 2,807,422 대손전 영업이익 1,618,461 25,189 63,596 1,707,245 (131,458) 1,575,788 대손상각비 689,816 553 - 690,369 (3) 690,366 대손후 영업이익 928,645 24,636 63,596 1,016,876 (131,455) 885,421 전사간접경비 127,967 1,978 3,497 133,442 (133,442) - 영업외손익 - - - - 2,588 2,588 법인세차감전순이익 800,678 22,658 60,099 883,434 4,575 888,010 (전전기) (단위:백만원) 구 분 카드사업 할부리스사업 기 타 합 계 조정사항 공시재무제표 영업수익 3,593,138 225,262 185,519 4,003,919 303 4,004,223 영업비용 2,004,649 202,869 138,865 2,346,383 127,942 2,474,325 대손전 영업이익 1,588,490 22,393 46,655 1,657,537 (127,639) 1,529,898 대손상각비 719,664 222 - 719,886 5 719,891 DART dart.fss.or.kr Page 6
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(3) 지역에 대한 정보 회사가 인식한 외부고객으로부터의 영업수익은 모두 국내기업으로부터 발생하였으며, 부문자산은 모두 대한민국에 소재하고 있습니다. (4) 자금조달 및 운용실적 1) 자금조달실적 2) 자금운용실적 대손후 영업이익 868,826 22,171 46,655 937,651 (127,644) 810,007 전사간접경비 122,281 1,900 5,822 130,003 (130,003) - 영업외손익 - - - - 1,103 1,103 법인세차감전순이익 746,545 20,271 40,833 807,648 3,461 811,110 (단위 : 백만원, %) 구 분 제43기 3분기 제42기 제41기 기중평잔 지급 비용액 이자율 비 중 기중평잔 지급 비용액 이자율 비 중 기중평잔 지급 비용액 이자율 비 중 단기차입금 C P 74,505 1,482 2.66 0.38 - - - - 30,082 1,116 3.71 0.17 일반차입금 107,656 2,852 3.54 0.55 244,467 10,766 4.39 1.40 72,205 3,424 4.74 0.40 기타차입금 - 1,904 - - - 2,544 - - - 2,309 - - 장기차입금 일반차입금 6,240,678 119,815 2.57 32.11 6,306,791 171,244 2.71 36.14 6,437,695 164,263 2.55 35.80 회사채 13,010,041 305,130 3.13 66.96 10,900,050 328,862 3.01 62.46 11,443,548 315,336 2.75 63.63 합 계 19,432,880 431,183 2.97 100.00 17,451,308 513,416 2.93 100.00 17,983,531 486,447 2.70 100.00 주1) 금융감독원 업무보고서 기준으로 작성되었으며, 별도 기준임. 주2) 단기 기타차입금의 지급비용은 미인출약정한도에 대한 약정수수료 및 당좌차월 이자로 구성됨 주3) 비중은 기중평잔에 대한 비중임 (단위 : 백만원, %) 구 분 제43기 3분기 제42기 제41기 기중평잔 수익액 수익율 비 중 기중평잔 수익액 수익율 비 중 기중평잔 수익액 수익율 비 중 카드자산 27,581,893 3,280,560 15.90 96.73 25,556,561 4,151,551 16.20 96.86 25,870,106 4,062,156 15.70 96.58 할부자산 374,450 11,288 4.03 1.31 353,803 13,248 3.73 1.34 479,536 15,251 3.18 1.79 리스자산 501,201 112,024 29.88 1.76 439,721 140,069 31.77 1.67 388,996 138,538 35.61 1.45 일반대출 56,419 4,707 11.15 0.20 32,730 2,499 7.62 0.12 43,541 2,775 6.37 0.16 팩 토 링 181 8 5.79 0.00 885 44 4.98 0.00 2,802 142 5.08 0.01 합계 28,514,144 3,408,587 15.98 100.00 26,383,699 4,307,412 16.28 100.00 26,784,982 4,218,863 15.75 100.00 주1) 금융감독원 업무보고서 기준으로 작성되었으며, 연결 기준임. 주2) 리스자산 수익액은 처분수익이 제외된 경상수익 기준이며, 리스자산 평잔은 금융리스채권과 운용리스자산(감가상각누계액 반영) 등으로 구성되어 있습니 다. 운용리스자산의 평잔을 감가상각이 반영되지 않은 취득가액 기준으로 작성시 리스자산의 수익률은 제41기 22.94% → 제42기 21.24% → 제43기 3분기 20.58%입니다. DART dart.fss.or.kr Page 7
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다. 영업종류별 현황 (1) 취급 업무 및 상품ㆍ서비스 개요 1) 카드사업 부문 당사는 개인, 법인 등 신용카드회원이 일정 신용한도내에서 가맹점으로부터 물품 및 용역을 구입할 수 있도록 신용을 제공하고 있습니다. 가맹점으로부터 신용카드회원이 제공받은 물품 및 용역대금을 매입하고 이를 신용카드회원으로부터 약정 결제일에 일시불로 회수하거나 일정기간동안 매월 분할하여 회수하고 있으며, 상기 거래와 관련하여 가맹점으로부터는 신용카드이용대금을 매입하는 시점에 일정률의 수수료를 받고, 매월 분할하여 회수하는 경우에는 카드회원으로부터 회수시점에 미회수 잔액에 대해 할부수수료를 수취하고 있습니다. 이외에도 여신전문금융업법에 의하여 신용카드회원에 대해 자금을 융통해 주는 단기카드대출(현금서비스), 장기카드대출(카드론) 등의 신용카드 부대업무와 회원이 보유한 금융기관 계좌잔액 한도 내에서 일시불로 사용가능한 체크카드와 선불카드인 Gift카드를 취급하고 있습니다. 2) 할부리스사업 부문 당사는 여신전문금융업법에 따라 물품의 할부구매를 위해 고객이 필요한 자금을 융통하여 주는 할부금융과 일반고객에게 자금을 대출하여 주는 일반대출업무를 영위하고 있습니다. 또한, 매출채권의 조기 현금화를 통해 기업 활동을 돕는 팩토링 업무를 영위하고 있습니다. 주요상품 구 분 상품내용 신 용 카 드 회원의 신용도에 따라 한도를 부여하고, 회원이 가맹점에서 이용한 물품 및 용역 대금을 약정 결제일에 일시불 또는 할부로 납부할 수 있도록 여신기능을 제공하는 상품 체 크 카 드 회원이 보유한 제휴 금융기관 계좌의 잔액 한도내에서 일시불로만 사용이 가능한 카드로 거래승인 시점에 회원 계좌에서 결제금액이 자동 출금되는 상품 선 불 카 드 회원이 일정 금액을 미리 지불하고 해당 금액이 기록된 카드를 발급받아, 카드잔고 범위 내에서 수시로 물품이나 용역을 구입할 수 있는 상품 단기카드대출 (현금서비스) 회원의 일시적인 단기 자금 수요를 충족시키기 위해 사전에 회원에게 부여된 한도내에서 자금을 대여하고 도래하는 약정 결제일에 상환할 수 있도록 한 금융상품 장기카드대출 (카드론) 회원의 신용도 등을 고려하여 회원에게 신용을 공여하는 것으로, 회원이 선택한 대출기간, 상환방식에 따라 원금과 이자를 상환하는 장기 금융상품 DART dart.fss.or.kr Page 8
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당사는 기업 또는 개인이 필요로 하는 기계 등 설비를 당사가 직접 구입하여 리스이용자에게 리스기간동안 대여하고, 동 기간동안 일정한 리스료를 정기적으로 분할 지급받는 거래형태의 금융상품을 제공하고 있습니다. 리스 대상 물건으로는 자동차, 산업용기기, 자동화기기, 사무용기기, 의료기기, 문서기기, 교육용기기, 건설장비 등이 있습니다. 또한, 당사는 렌탈 대상이 되는 물건을 당사가 직접 구입하여 이를 필요로 하는 기업 및 개인에게 일정기간 이상 대여하고 일체의 유지 관리 책임을 지며, 렌탈기간 동안 일정한 렌탈료를 정기적으로 분할 지급 받는 렌탈 상품을 제공하고 있습니다. 3) 기타 부문 당사는 단순 결제에서 벗어나 고객의 라이프스타일에 맞춘 다양한 서비스를 제공하고자 보험대리판매, SMS 알림상품, 온라인 쇼핑몰 및 여행알선 등의 상품 및 서비스를 운영하고 있습니다. 주요상품 구 분 상품 상품내용 할부금융 자동차할부 신차 및 중고차 구매시 할부거래법에 따라 할부금융 서비스를 제공하는 상품 일반할부 가전, 내구재 구매시 할부금융 서비스를 제공하는 상품 일반대출 오토론 신차 및 중고차 구매고객을 대상으로 대출서비스를 제공하는 상품 팩토링 팩토링 기업으로부터 매출채권 등을 매입하고 매입대금을 지불하는 금융상품 주요상품 구 분 오토리스 장기렌터카 설비리스 설비렌탈 대상 법인사업자, 개인사업자 및 개인 법인사업자, 개인사업자 및 개인 법인사업자 및 개인사업자 법인사업자 및 개인사업자 대상물건 자동차 자동차 일반기기 일반기기 취급상품 일반 오토리스 메인터넌스 리스 렌터카 일반리스 공동리스 반환형 렌탈 상품특징 차량유지 관련 종합서비스 제공 차량유지 관련 종합서비스 제공 계약 건별로 다양한 상품 제공 계약 건별로 다양한 상품 제공 주요상품 구 분 상품내용 보험대리판매 금융기관 보험대리점 자격으로, 당사 회원을 대상으로 보험상품 소개 및 판매하는 서비스 SMS알림상품 카드이용내역안내, 신용관리, 명의보호 등 서비스를 제공하는 복합상품 온라인쇼핑몰 당사 쇼핑몰가맹점과 회원간의 거래를 알선하거나 또는 당사가 직접 상품을 소싱하여 회원에게 온라인 쇼핑 서비스를 제공 DART dart.fss.or.kr Page 9
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4) 주요 연결대상 종속회사의 주요 업무 당사의 연결대상 종속회사 중 첼린저제삼십일차유동화전문유한회사, 첼린저제삼십이차유동화전문유한회사, 첼린저제삼십삼차유동화전문유한회사, 첼린저제삼십사차유동화전문유한회사, 첼린저제삼십오차유동화전문유한회사, 파인더제이차유동화전문유한회사, 첼린저제삼십육차유동화전문유한회사, 첼린저제삼십칠차유동화전문유한회사, 첼린저제삼십팔차유동화전문유한회사, 첼린저제삼십구차유동화전문유한회사는 자산유동화법률에 따라 지배회사의 자산 유동화를 위해 설립된 회사로, 신탁은행 및 기타 당사자와의 신탁 계약에 따른 수익권 및 이에 부수하는 권리를 자산유동화법률에 의해 취득, 관리, 운용 및 처분하고 유동화자산에 관한 유동화증권을 발행, 상환하는 것 등을 주요 사업으로 합니다. 한편, 삼성카드고객서비스는 신용카드관련 상담서비스를 주요 사업으로 합니다. (2) 부문별 취급실적 1) 카드사업 부문 2) 할부리스사업 부문 - 할부금융 및 일반대출 여행알선 국내외 여행상품을 회원에게 알선하는 온라인 여행서비스 제공 케어상품 카드안심관리, 쇼핑할인쿠폰, 구매물품보상 등을 제공하는 상품 [취급액 기준] (단위 : 백만원, %) 구 분 제43기 3분기 제42기 제41기 금 액 구성비 금 액 구성비 금 액 구성비 국 내 회 원 일 시 불 국 내 90,193,343 67.48 112,062,357 67.66 112,704,065 68.37 해 외 2,212,682 1.66 2,902,724 1.75 2,896,779 1.76 할 부 국 내 27,959,396 20.92 33,953,182 20.50 32,475,545 19.70 해 외 133,040 0.10 168,770 0.10 156,907 0.10 단기카드대출 국 내 6,558,634 4.91 8,024,408 4.85 8,736,646 5.30 해 외 12,692 0.01 16,550 0.01 19,390 0.01 장기카드대출 국 내 6,572,574 4.92 8,493,020 5.13 7,854,401 4.76 해 외 - - - - - - 합 계 133,642,361 100.00 165,621,012 100.00 164,843,733 100.00 주1) 금감원 업무보고서 기준임 주2) 개인ㆍ법인카드 실적이며, 신용공여 기능없는 카드(체크/선불)의 이용실적 제외 [취급액 기준] (단위 : 백만원, %) 구분 제43기 3분기 제42기 제41기 DART dart.fss.or.kr Page 10
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- 리스 및 렌탈 3. Status of derivatives transactions 가. 업무 개요 회사는 변동이자율 지급 조건인 외화 사채의 환율 변동위험 및 이자율 변동위험을 회피하기 위하여 금융기관과 통화스왑계약을 체결하고 있으며, 변동이자율 지급조건인 원화사채 등의 이자율변동위험을 회피하기 위하여 금융기관과 이자율스왑계약을 체결하고 있습니다. 나. 당분기말 현재 연결실체가 체결한 통화스왑의 계약내용 금액 구성비 금액 구성비 금액 구성비 할부금융 내구재 자 동 차 202,378 72.91 94,603 64.07 50,156 64.17 가전제품 8,957 3.23 15,512 10.51 20,210 25.86 기 타 26 0.01 78 0.05 33 0.04 계 211,361 76.15 110,194 74.63 70,399 90.07 일 반 대 출 66,213 23.85 37,456 25.37 7,760 9.93 팩 토 링 - - - - - - 합 계 277,574 100.00 147,650 100.00 78,159 100.00 주) 금감원 업무보고서 기준이며, 일반대출은 카드금융 이외의 오토론 등 대출실적 [취급액 기준] (단위 : 백만원, %) 구 분 제43기 3분기 제42기 제41기 금 액 구성비 금 액 구성비 금 액 구성비 리 스 물 건 별 국 산 193,446 81.79 253,926 83.57 206,397 79.73 외 산 10,024 4.24 5,121 1.69 4,578 1.77 이용자별 공공기관/ 비영리기관 11,863 5.02 4,752 1.56 6,633 2.56 사업자(개인/법인) 189,204 80.00 253,779 83.53 201,665 77.91 기 타 2,403 1.01 516 0.17 2,677 1.03 업 종 별 제 조 업 44,473 18.80 64,231 21.14 74,033 28.60 비제조업 158,997 67.23 194,816 64.12 136,942 52.90 소 계 203,470 86.03 259,047 85.26 210,975 81.50 렌 탈 33,040 13.97 44,784 14.74 47,891 18.50 합 계 236,510 100.00 303,831 100.00 258,867 100.00 주) 금감원 업무보고서 기준임 (원화단위 : 백만원) 구분 연결실체 계약처 계약기간 계약금액 계약환율 매도 매입 DART dart.fss.or.kr Page 11
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다. 당분기말 현재 연결실체가 체결한 이자율스왑의 계약내용 라. 당분기말, 전기말 및 전전기말 현재 파생상품 관련 현황 마. 당분기, 전기 및 전전기의 파생상품 관련 손익 현금흐름 위험회피 유동화 전문유한회사 BNP Paribas 2021.03 ~ 2026.05 339,510 USD 300,000,000 1,131.70 엠유에프지은행 2021.09 ~ 2026.10 231,740 USD 200,000,000 1,158.70 ING은행 2022.02 ~ 2027.04 383,200 EUR 280,219,200 1,367.50 엠유에프지은행 2022.05 ~ 2027.07 191,940 USD 150,000,000 1,279.60 디비에스은행 2022.05 ~ 2027.07 191,940 USD 150,000,000 1,279.60 엠유에프지은행 2023.07 ~ 2028.09 388,350 USD 300,000,000 1,294.50 엠유에프지은행 2024.01 ~ 2028.03 403,050 USD 300,000,000 1,343.50 디비에스은행 2024.01 ~ 2028.03 403,050 USD 300,000,000 1,343.50 ING은행 2025.06 ~ 2029.09 340,499 EUR 219,450,000 1,551.60 디비에스은행 2025.06 ~ 2029.09 340,500 USD 250,000,000 1,362.00 합계 3,213,779 USD 1,950,000,000 EUR 499,669,200 (단위: 백만원) 구분 연결실체 계약처 이자대상금액 현금흐름위험회피 삼성카드 KDB산업은행 300,000 국민은행 400,000 우리은행 30,000 합계 730,000 ☞ Move to detailed table (단위: 백만원) 구 분 당분기말 전기말 전전기말 파생상품자산 파생상품부채 기타포괄손익 누계 파생상품자산 파생상품부채 기타포괄손익 누계 파생상품자산 파생상품부채 기타포괄손익 누계 통화스왑 310,769 - (23,549) 468,720 - (18,068) 179,962 20,354 (5,894) 이자율스왑 877 1,585 (530) 76 2,605 (1,893) 4,299 373 2,959 합 계 311,646 1,585 (24,079) 468,796 2,605 (19,961) 184,261 20,727 (2,935) (단위: 백만원) 구 분 당분기 전기 전전기 파생상품 평가손익 파생상품 거래손익 기타포괄손익 파생상품 평가손익 파생상품 거래손익 기타포괄손익 파생상품 평가손익 파생상품 거래손익 기타포괄손익 통화스왑 (52,382) (4,301) (5,482) 356,075 11,604 (16,307) 62,629 2,002 (51,860) 이자율스왑 - - 1,364 - - (6,455) - - (26,533) 합 계 (52,382) (4,301) (4,118) 356,075 11,604 (22,762) 62,629 2,002 (78,393) DART dart.fss.or.kr Page 12
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바. 기타자본구성요소에 계상된 위험회피목적파생상품평가손익의 증감 내역 사. 당분기말 현재 파생상품으로 인한 현금흐름 발생 및 손익 영향 4. Operation facilities 가. 지점 등 설치 현황 나. 업무용 부동산 현황 당분기말 현재 당사가 소유하고 있는 업무용 부동산 내역은 없습니다. (당분기) (단위: 백만원) 구 분 기초 손익반영액 평가 기말 위험회피목적파생상품평가손익 (19,961) (33,871) 29,753 (24,079) (전기) (단위: 백만원) 구 분 기초 손익반영액 평가 기말 위험회피목적파생상품평가손익 (2,935) (63,023) 45,997 (19,961) (전전기) (단위: 백만원) 구 분 기초 손익반영액 평가 기말 위험회피목적파생상품평가손익 56,112 (54,596) (4,451) (2,935) (단위: 백만원) 구분 1년 미만 1년 이상 3년 미만 3년 이상 합계 현금유입 798,206 2,352,850 757,814 3,908,870 현금유출 (644,297) (2,146,747) (722,988) (3,514,032) 순현금흐름 153,909 206,103 34,826 394,839 [기준일 : 2025년 9월 30일] (단위:개) 구분 서울시 부산시 인천시 대구시 대전시 광주시 경기도 경상남도 합계 본점 1 - - - - - - - 1 사업단 3 1 2 2 2 1 2 1 14 합계 4 1 2 2 2 1 2 1 15 DART dart.fss.or.kr Page 13
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5. Financial soundness and other details 가. 재무건전성 관련 지표 나. 산업의 특성 등 (1) 카드사업 부문 - 산업의 특성 등 고객의 신용을 기반으로 경제가치를 제공하는 개념의 신용카드 산업은 1940년대말 미국에서 시작되어 현대 경제에서 중요한 역할을 수행하고 있습니다. 특히, 한국에서는 정부의 장려 정책 등으로 1990년대말부터 빠르게 성장하여 2025년 3분기 기준 경제활동 인구 1인당 약 5장의 카드를 소지하는 등 신용카드는 우리 사회에서 가장 보편적이고 중요한 지급결제 서비스로 자리매김하였습니다. 현재는 결제기술의 발달로 모바일 간편결제 등의 서비스 이용이 가능하여 신용카드의 결제편의성이 증대되고 있으며 고객의 소비생활과 관련한 방대한 규모의 데이터를 기반으로 전에 없던 새로운 부가가치를 창출할 것으로 기대되고 있습니다. 한편, 신용카드 산업은 민간소비지출, 소비자 물가상승률 등 거시경제 지표와 [자본의 적정성 및 재무건전성 관련 지표] (단위 : %) 구 분 제43기 3분기 제42기 제41기 비 고 자본의 적정성 조정자기자본비율 29.56 31.60 31.28 ㆍ조정자기자본 ÷ 조정총자산 × 100 단순자기자본비율 25.92 27.87 26.88 ㆍ자기자본 ÷ 총자산 × 100 자산의 건전성 손실위험도 가중부실채권비율 0.54 0.56 0.67 ㆍ가중부실채권등 ÷ 총채권등 × 100 고정이하채권비율 0.73 0.78 0.94 ㆍ고정이하분류채권등 ÷ 총채권등 × 100 연체채권비율 1.01 1.08 1.27 ㆍ연체채권 ÷ 총채권등 × 100 대주주에 대한 신용공여 비율 0.51 0.47 0.33 ㆍ대주주 신용공여액 ÷ 자기자본 × 100 대손충당금 적립비율 105.33 106.71 106.99 ㆍ대손충당금잔액(대손준비금 포함) ÷ 대손충당금 최소의무적립액 × 100 수익성 총자산이익률 1.78 2.48 2.62 ㆍ당기순이익 ÷ 총자산 평잔 × 100 자기자본이익률 6.24 8.34 9.41 ㆍ당기순이익 ÷ 자기자본 평잔 × 100 총자산경비율 2.00 2.15 2.00 ㆍ총경비 ÷ 총자산 평잔 × 100 수지비율 86.11 81.94 81.39 ㆍ연간 세전(영업)비용 ÷ 연간 세전(영업)수익 × 100 유동성 원화 유동성비율 483.89 523.61 462.56 ㆍ원화유동성자산 ÷ 원화유동성부채 × 100 (만기 90일 이내) 즉시가용유동성비율 419.94 415.76 811.81 ㆍ즉시가용유동성자산 ÷ 1개월 이내 만기도래 부채 × 100 단기조달비중 3.77 3.26 3.54 ㆍ단기조달잔액 ÷ 총조달잔액 × 100 발행채권의 신용스프레드 0.36 0.53 0.41 ㆍ신용카드사 채권수익률 - 국고채 수익률 (만기 1년) DART dart.fss.or.kr Page 14
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높은 상관관계를 보이며 경기 변동에 민감하게 반응합니다. 특히, 대출 부문은 개인의 가처분 소득, 실업률 등 경제환경과 밀접하게 관련되어 있으며, 정부 정책 및 규제에 따라 성장에 영향을 받고 있습니다. 또한, 휴가철의 여행ㆍ레저업종, 설ㆍ추석ㆍ연말연시의 백화점ㆍ할인점과 같은 유통업종 등 계절에 따른 소비행태 변화와 개인의 가처분소득 등도 신용카드 산업에 중요한 영향을 주고 있습니다. 그 외에 지급결제기술의 발달로 인한 카드 결제가능 영역의 확대와 정부 정책 및 규제 등이 신용카드 산업의 성장에 큰 영향을 주고 있습니다. - 국내외 시장여건 국내 신용카드 시장에는 전업계와 은행계의 다수 사업자가 있으며, 시장 지배력 확보 및 수익성 증대를 위해 사업자간 치열한 경쟁을 하고 있습니다. 여기에 각종 페이와 같은 플랫폼 기반 사업자가 새롭게 결제 영역에 진입하고, 정부정책에 따라 중소형 가맹점의 수수료가 인하되는 등 국내 신용카드 시장 환경은 변화하고 있습니다. 국내 신용판매 시장은 최근 5년간 꾸준히 성장해왔습니다. 2021년은 코로나19 예방접종이 순조롭게 진행됨에 따라 코로나19 재확산에 따른 충격이 완화되고, 비대면 온라인을 통한 구매수요 지속 및 9월 상생 국민지원금 지급 및 10~11월 상생 소비지원금 사업 등에 따라 전년대비 10.3% 성장하여 977조를 기록하였습니다. 2022년은 거리두기 해제에 따른 일상소비 회복 및 고유가에 따라 여행, 온라인, 주유 업종 등의 성장으로 전년대비 12.4% 성장한 1,098조를 기록하였습니다. 2023년은 전년대비 5.9% 성장한 1,162조를 기록하였습니다. 해외여행 정상화 및 온라인 거래액의 성장세 등이 승인 실적에 영향을 미친 것으로 판단됩니다. 2024년 전체카드 승인 실적은 1,209조로 전년동기간 대비 4.1% 증가하였습니다. 관광 활성화 및 차량 판매액 증가 등이 승인실적을 견인하는데 큰 역할을 한 것으로 판단됩니다. 2025년 3분기 누적 전체카드 승인실적은 941조로 전년동기간 대비 4.6% 증가 하였습니다. 주가 상승 및 시장금리 하락에 따른 소비심리 회복, 소비쿠폰을 비롯한 경기부양책 등이 카드 승인실적 증가에 주요하게 작용한 것으로 판단됩니다. 국내 신용카드 승인실적 현황 등 [누계기준] 구분 2025년 3분기 2024년 2023년 2022년 2021년 카드 승인실적 (조원) 941 1,209 1,162 1,098 977 DART dart.fss.or.kr Page 15
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- 시장에서 경쟁력을 좌우하는 요인 한국의 신용카드시장은 은행계와 전업계 카드사로 양분되어 시장 지배력 확보를 위해 각 사마다 차별화된 경쟁력 확보에 집중하고 있습니다. 신규회원 유치 역량, 상품서비스 개발 역량, 데이터 분석에 기반한 마케팅 역량, 디지털 채널 활용 및 다양한 제휴선과의 파트너십 역량 등이 시장에서 지배력을 확보할 수 있는 주요 경쟁력입니다. 또한, 카드금융 부문은 리스크 관리 역량을 토대로 한 차별화된 마케팅, 가격전략, 프로세스 등이 필요합니다. 은행계 카드사는 안정적인 자금조달 능력, 은행의 고객정보를 활용한 교차판매, 은행점포를 활용한 회원유치 등 전업계 카드사와는 차별화된 경쟁력을 보유하고 있습니다. 이에, 전업계 카드사는 증권ㆍ보험 등 다양한 금융기관과의 연계를 통한 결제기반 확보, 빅데이터 마케팅 고도화 및 다양한 가맹점 연계 마케팅 등으로 은행계 카드사와는 차별화된 경쟁력을 확보하고자 노력하고 있습니다. 성장률 (%) 4.6 4.1 5.9 12.4 10.3 카 드 수 (만매) 13,535 13,301 12,927 12,417 11,769 1인당 카드수 (매) 4.5 4.5 4.4 4.3 4.2 주)1. 여신금융협회에서 발표한 순수 국내 신용판매 승인실적 (단, 체크/선불카드 포함, 단기카드대출(현금서비스)ㆍ장기카드대출(카드론)ㆍ해외신용판매ㆍ 기업구매카드실적 제외) 2. 성장률은 전년 동기 대비 3. 카드 수 및 1인당 카드수는 한국은행 경제통계시스템 자료 (2021~2024년 12월말, 2025년은 '25년 7월말 기준) 4. 1인당 카드수는 경제활동인구 1인당 카드수임 신용카드사별 신용판매이용실적 [누계기준] (단위 : 억원) 구분 삼성 신한 KB 현대 롯데 하나 우리 2025년 2분기 881,281 949,460 739,592 934,287 539,390 357,710 386,275 2024년 1,656,210 1,883,038 1,483,543 1,798,539 1,097,293 710,095 789,815 2023년 1,648,437 1,821,400 1,448,339 1,601,220 1,000,782 693,598 787,225 2022년 1,607,219 1,755,527 1,447,048 1,427,716 899,732 636,015 727,339 2021년 1,402,048 1,626,923 1,278,696 1,250,825 787,147 546,491 697,004 주) 1. 자료출처는 금융감독원 금융통계정보시스템으로 공시서류 작성기준일 현재 게시된 최근 자료 2. 신용카드 이용실적(일시불, 할부, 현금서비스, 카드론 신용카드 이용실적 누계임) 3. 체크카드 및 해외회원 이용실적은 제외됨 DART dart.fss.or.kr Page 16
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- 회사가 경쟁에서 우위를 점하기 위한 주요 수단 등 당사는 차별화된 마케팅과 창의적인 상품 및 서비스를 출시하여 신용카드 회원에 대한 신용판매 및 카드금융 등의 시장을 선도해 나가고 있습니다. 특히, 회원 유치 경쟁에서 우위를 점하기 위한 방안으로 모집인 유치 채널의 경우 태블릿 PC를 이용한 회원유치를 전면 도입하는 등 디지털화를 통해 생산성을 더욱 향상시키는 한편, 신규 제휴처 발굴 등 유치 채널을 다양화 하고 있습니다. 또한, 업계 최초로 24시간 365일 카드 심사ㆍ발급 체계 도입을 통해 카드신청 프로세스를 획기적으로 개선하고 야간과 주말에 관계없이 카드를 발급 받을 수 있도록 스피드와 고객 편의성을 높였습니다. 이 밖에도 상품서비스 개발에서 경쟁사 대비 우위를 확보하기 위해 고객 접점 조직과 전문 조직을 활용해 마켓센싱 및 데이터 분석 체계를 고도화하는 한편, 프로세스 혁신을 통해 서비스의 스피드 경쟁력을 제고하고 있습니다. 아울러 당사는 차별적 가치를 개발하기 위해 다양한 제휴선과 파트너십을 구축하고 있으며, 고객과 효과적으로 커뮤니케이션 하기 위해 온ㆍ오프라인의 다양한 채널을 지속 개선하고 있습니다. 한편, 카드금융의 경우 디지털 채널을 활용하여 고객이 언제 어디서나 편리하게 서비스를 이용할 수 있도록 신청 프로세스를 운영하고 있으며, 고객의 수요에 맞는 적시 마케팅과 합리적 가격을 제공함으로써 경쟁우위를 지향하고 있습니다. (2) 할부리스사업 부문 - 산업의 특성 등 할부금융 산업의 가장 큰 비중을 차지하는 자동차 할부시장은 내수시장에서의 자동차 판매대수와 밀접한 연관이 있습니다. 2010년 이후 국내 자동차 판매대수가 매년 2~4% 수준으로 꾸준히 증가했음을 감안하면 장기적으로 자동차 할부 시장의 규모는 적정 수준으로 유지될 가능성이 높습니다. 리스금융 산업은 도입 초기 정부의 지원과 제조업 중심의 경제 호황으로 급성장하면서, 기업의 중요한 설비 자금 조달 창구로서의 역할을 담당했습니다. 2000년 이후로는 제조업 경기 둔화로 설비기계에서 자동차로 주 취급품목이 변화되고 있습니다. 향후 기업대상의 영업에서 개인고객 대상으로의 영업 전환, 포트폴리오 확대를 통한 수익 다변화, 자금 조달의 안정성 확보 등이 시장 확대를 위한 중요 쟁점이 될 것입니다. DART dart.fss.or.kr Page 17
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- 국내외 시장여건 할부금융 시장에서 취급규모가 가장 큰 자동차 할부시장은 제조사 캡티브 금융사가 유리한 위치를 차지하고 있는 가운데, 2010년대 중반 조달능력이 우수한 신용카드사가 시장에 진출하면서 제조사 캡티브가 없는 캐피탈사의 점유율이 낮아지고 있는 추세입니다. 자동차 리스금융 시장도 제조사 계열의 금융사가 유리한 위치이나 할부금융에 비하면 상대적으로 이러한 영향이 적습니다. - 시장에서 경쟁력을 좌우하는 요인 할부금융 및 리스금융의 주된 경쟁요소는 저리의 안정적인 자금조달 능력과 정밀한 심사를 통한 입구관리, 고도화된 리스크 매니지먼트로 안정적인 수익을 창출하는 능력 등이 있습니다. - 회사가 경쟁에서 우위를 점하기 위한 주요수단 등 당사는 할부금융 및 리스금융 시장에서 안정적인 제휴관계를 확대하고, 카드회원을 대상으로 마케팅을 전개하는 등 영업활동의 효율을 제고하고 있습니다. 또한, 업계 최초로 모바일과 온라인에서 24시간 365일 자동차 금융의 한도 조회와 서비스 신청이 가능한 '다이렉트오토'를 출시하여, 고객의 편의성을 높이고 고객 혜택을 추가 제공하는 등 디지털 기반의 자동차 금융 시장을 선도하고 있습니다. 당사는 세계 전기차 시장을 주도하는 테슬라와 BYD, 그리고 볼보 계열의 전기차 브랜드인 폴스타 등 국내 진출한 전기차 메이커들과의 단독 카드결제 제휴를 체결하였습니다. 또한 수입차 업체인 혼다 코리아, BMW 딜러사 중 3사(코오롱/도이치/삼천리모터스)와도 단독 카드결제 제휴를 체결하여 제조사 캡티브가 없는 당사의 약점을 극복하고, 안정적 물량을 확보하고자 노력하고 있습니다. (3) 기타 부문 - 산업의 특성 등 당사는 회원자산을 기반으로 한 LifeCare 사업, e-Commerce 사업과 알림상품, 여행알선 등 Fee 사업을 영위하고 있습니다. 이를 통해 신판 외 추가 수익원을 확충할 뿐만 아니라 회원에게 차별화된 상품과 서비스를 제공하는 것을 목적으로 하고 있습니다. DART dart.fss.or.kr Page 18
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- 국내외 시장여건 당사 기타 수익사업은 주로 통신판매 또는 온라인 판매로 영업활동이 이루어지는 바, 고객 불완전 판매 방지에 최선을 다하는 한편, 판매채널의 다변화 및 신상품ㆍ신서비스 발굴 등에 주력하고 있습니다. - 시장에서 경쟁력을 좌우하는 요인 ·회원규모 당사의 기타 부문 사업은 회원을 기반으로 하는 사업으로서, 마케팅 가능 회원의 확보가 사업의 규모를 결정짓는 중요한 요인입니다. 따라서, 일정규모 이상의 회원확보가 선행되어야 합니다. ·마케팅 단계별 운영 효율화 회원의 성별ㆍ연령별 특성과 소비패턴 등의 분석을 기반으로 마케팅 대상의 타겟팅을 정교화하고, 회원에게 가장 필요한 상품과 서비스를 적시에 소개하고 제공하는 것이 중요합니다. ·상품ㆍ가격 경쟁력 시장 트렌드와 회원이 원하는 신상품을 지속적으로 발굴ㆍ출시하여 시장을 선점하는 것이 중요하며, 기존 판매 상품은 가격 경쟁력 및 차별화된 강점을 부각시켜 유지하는 것이 핵심입니다. - 회사가 경쟁에서 우위를 점하기 위한 주요수단 등 판매 채널의 다변화와 적절한 고객 타켓팅으로 기존 상품에 대한 고객의 이용 편의성을 높이는 등 성장 기반을 강화하는 한편, 고객 니즈에 맞는 신규 상품을 지속적으로 개발하여 경쟁우위를 확보하고자 합니다. DART dart.fss.or.kr Page 19
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III. Financial Matters 1. Summary of financial information 가. 요약 연결재무정보 (단위 : 백만원) 구 분 제43기 3분기 (2025년 9월말) 제42기 (2024년 12월말) 제41기 (2023년 12월말) 현금및예치금 869,854 1,080,937 1,882,659 당기손익-공정가치측정금융자산 1,158,325 709,988 615,647 기타포괄손익-공정가치측정금융자산 351,441 310,644 334,805 상각후원가측정금융자산 28,693,803 25,941,780 24,770,285 금융리스채권 34,674 29,800 50,773 관계기업투자주식 14,769 14,039 10,632 운용리스자산 및 유형자산 487,262 452,454 386,023 무형자산 106,000 118,662 122,639 기타 610,344 835,779 633,071 자산총계 32,326,472 29,494,083 28,806,534 차입금 2,643,500 2,800,000 3,565,000 사채 17,920,568 15,619,335 14,054,788 기타 3,051,293 2,588,567 3,050,855 부채총계 23,615,361 21,007,902 20,670,643 [지배기업 소유주 지분] 8,711,111 8,486,181 8,135,891 자본금 614,794 614,794 614,794 자본잉여금 1,941,830 1,941,830 1,941,830 자본조정 (403,861) (403,861) (403,861) 기타자본구성요소 138,319 111,929 147,040 이익잉여금 6,420,029 6,221,489 5,836,088 [비지배지분] - - - 자본총계 8,711,111 8,486,181 8,135,891 관계기업투자주식의 평가방법 지분법 지분법 지분법 2025년 1월 1일 ~ 2025년 9월 30일 2024년 1월 1일 ~ 2024년 12월 31일 2023년 1월 1일 ~ 2023년 12월 31일 영업수익 3,332,494 4,383,210 4,004,223 영업이익 659,047 885,421 810,007 연결당기순이익 497,329 664,593 609,439 [지배기업 소유주지분] 497,329 664,593 609,439 [비지배지분] - - - DART dart.fss.or.kr Page 20
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나. 요약별도재무정보 기본주당순이익(원) 4,661 6,228 5,711 희석주당순이익(원) 4,661 6,228 5,711 연결에 포함된 회사수 14개 9개 11개 국내종속기업수 14개 9개 11개 주) 한국채택국제회계기준으로 작성되었습니다. (단위 : 백만원) 구 분 제43기 3분기 (2025년 9월말) 제42기 (2024년 12월말) 제41기 (2023년 12월말) 현금및예치금 753,734 997,022 1,676,923 당기손익-공정가치측정금융자산 808,598 709,988 615,647 기타포괄손익-공정가치측정금융자산 351,441 310,644 334,805 상각후원가측정금융자산 28,755,403 25,996,797 24,950,595 금융리스채권 34,911 29,913 50,872 종속기업투자주식 및 관계기업투자주식 221,673 16,673 15,153 운용리스자산 및 유형자산 485,627 450,745 383,283 무형자산 103,163 115,698 119,184 기타 279,406 342,529 437,527 자산총계 31,793,956 28,970,009 28,583,989 차입금 5,996,012 6,072,407 6,397,400 사채 14,072,338 11,854,081 11,054,959 기타 3,009,033 2,553,730 3,004,317 부채총계 23,077,383 20,480,218 20,456,676 자본금 614,794 614,794 614,794 자본잉여금 1,941,830 1,941,830 1,941,830 자본조정 (403,861) (403,861) (403,861) 기타자본구성요소 162,142 130,230 153,045 이익잉여금 6,401,668 6,206,798 5,821,505 자본총계 8,716,573 8,489,791 8,127,313 종속ㆍ관계기업투자주식의 평가방법 원가법 원가법 원가법 2025년 1월 1일 ~ 2025년 9월 30일 2024년 1월 1일 ~ 2024년 12월 31일 2023년 1월 1일 ~ 2023년 12월 31일 영업수익 3,118,667 4,015,545 3,936,614 영업이익 654,816 883,434 807,648 당기순이익 493,659 661,292 606,850 기본주당순이익(원) 4,626 6,197 5,687 희석주당순이익(원) 4,626 6,197 5,687 주) 한국채택국제회계기준으로 작성되었습니다. DART dart.fss.or.kr Page 21
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2. Consolidated financial statements 2-1. Consolidated Statement Of FinancialPosition Consolidated Statement Of FinancialPosition FY 2025 09/30/2025 Current FY 2024 12/31/2024 Current (Unit : million, KRW) FY 2025 FY 2024 Assets Cash and due from banks 869,854 1,080,937 Financial assets at fair value through profit or loss 1,158,325 709,988 Financial assets at fair value through other comprehensive income 351,441 310,644 Financial assets at amortised cost 28,693,803 25,941,780 Finance lease receivables 34,674 29,800 Investments in associates 14,769 14,039 Operating lease assets, property and equipment 487,262 452,454 Intangible assets other than goodwill 106,000 118,662 Right-of-use assets 26,826 28,525 Derivative financial assets held for hedging 311,646 468,796 Current tax assets 495 0 Deferred tax assets 61,897 78,789 Net defined benefit asset 12,345 17,551 Other non-financial assets 197,135 242,118 Total assets 32,326,472 29,494,083 Equity and liabilities Liabilities Borrowings 2,643,500 2,800,000 Bonds issued 17,920,568 15,619,335 Provisions 169,381 205,202 Lease liabilities 27,048 27,737 Derivative financial liabilities held for hedging 1,585 2,605 Current tax liabilities 111,680 127,678 Other financial liabilities 2,200,129 1,738,781 Other non-financial liabilities 541,470 486,564 Total liabilities 23,615,361 21,007,902 Equity Equity attributable to owners of parent 8,711,111 8,486,181 DART dart.fss.or.kr Page 22
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2-2. Consolidated Statement Of ComprehensiveIncome Issued capital 614,794 614,794 Capital surplus 1,941,830 1,941,830 Capital adjustments (403,861) (403,861) Other component of equity 138,319 111,929 Retained earnings 6,420,029 6,221,489 Non-controlling interests 0 0 Total equity 8,711,111 8,486,181 Total equity and liabilities 32,326,472 29,494,083 Consolidated Statement Of ComprehensiveIncome FY 2025 3 Quarterly From 01/01/2025 To 09/30/2025 FY 2024 3 Quarterly From 01/01/2024 To 09/30/2024 (Unit : million, KRW) CFY 3Q PFY 3Q THREE MONTH Cumulative THREE MONTH Cumulative Interest income (expense) 369,458 1,077,608 354,381 1,078,377 Interest income 522,393 1,511,076 485,318 1,458,745 Interest expense (152,935) (433,468) (130,937) (380,368) Net fee and commission income (expense) 210,093 620,083 211,553 628,673 Fee and commission income 449,023 1,351,011 431,189 1,292,050 Fee and commission expense (238,930) (730,928) (219,636) (663,377) Gain (loss) from financial instruments 122,096 (53,768) (137,372) 59,468 Gain (loss) from financial instruments at fair value through profit or loss 1,033 2,915 650 1,846 Gain from financial instruments at fair value through profit or loss 841 3,936 1,065 3,127 Loss from financial instruments at fair value through profit or loss 192 (1,021) (415) (1,281) Gain (loss) from derivatives held for hedging 121,063 (56,683) (138,022) 57,622 Gain on valuation and disposal of derivatives held for hedging 38,766 75,474 (123,682) 71,962 Loss on valuation and disposal of derivatives held for hedging 82,297 (132,157) (14,340) (14,340) Net lease profit (loss) 10,565 31,150 10,197 30,780 Lease income 50,559 159,609 50,987 154,681 Lease expense (39,994) (128,459) (40,790) (123,901) Dividend income 0 9,185 0 17,982 Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9 (193,313) (551,829) (171,103) (487,183) General and administrative expense (210,243) (611,441) (201,065) (613,157) Other operating income (expense) (95,017) 138,059 157,248 (1,284) DART dart.fss.or.kr Page 23
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2-3. Consolidated Statement Of ChangesInEquity Foreign exchange gain (73,221) 159,748 20,704 35,994 Foreign exchange loss (39,118) (77,875) 121,634 (74,751) Miscellaneous other operating income 19,487 62,455 17,685 44,426 Miscellaneous other operating expense (2,165) (6,269) (2,775) (6,953) Profit from operating activities 213,639 659,047 223,839 713,656 Non-operating profit (loss) 1,881 5,355 927 900 Non-operating Income 1,521 6,798 1,625 4,269 Non-operating expense (55) (2,314) (860) (3,735) Share of profit (loss) of associates accounted for using equity method 415 871 162 366 Profit (loss) before tax 215,520 664,402 224,766 714,556 Tax expense (53,830) (167,073) (56,066) (183,080) Profit (loss) 161,690 497,329 168,700 531,476 Other comprehensive income 22,767 26,391 (28,531) (31,505) Components of other comprehensive income that will be reclassified to profit or loss, before tax Other comprehensive income, before tax, cash flow hedges 20,309 (5,500) (34,572) (30,167) Income tax relating to cash flow hedges included in other comprehensive income (5,102) 1,382 8,519 7,433 Components of other comprehensive income that will not be reclassified to profit or loss, before tax Other comprehensive income, before tax, gains (losses) from investments in equity instruments 10,096 40,797 (3,288) (11,573) Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, before tax 0 (54) 0 (67) Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss (2,536) (10,234) 810 2,869 Total comprehensive income 184,457 523,720 140,169 499,971 Earnings per share Basic earnings per share (Unit : KRW) 1,515 4,661 1,581 4,981 Diluted earnings per share (Unit : KRW) 1,515 4,661 1,581 4,981 Consolidated Statement Of ChangesInEquity FY 2025 3 Quarterly From 01/01/2025 To 09/30/2025 FY 2024 3 Quarterly From 01/01/2024 To 09/30/2024 (Unit : million, KRW) Equity Equity attributable to owners of parent Total of Equity Issued capital Capital surplus Capital adjustments Other component of equity Retained earnings Total of Equity attributable to owners of parent 2024.01.01 (Equity at beginning of period) 614,794 1,941,830 (403,861) 147,040 5,836,088 8,135,891 8,135,891 Changes in equity DART dart.fss.or.kr Page 24
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Increase (decrease) through transactions with owners, equity Annual dividends 0 0 0 0 (266,776) (266,776) (266,776) Comprehensive income Profit (loss) 0 0 0 0 531,476 531,476 531,476 Other comprehensive income Other comprehensive income, net of tax, gains (losses) from investments in equity instruments Other comprehensive income, net of tax, change in fair value of investments in equity instruments 0 0 0 (8,721) 0 (8,721) (8,721) Other comprehensive income, net of tax, cash flow hedges 0 0 0 (22,734) 0 (22,734) (22,734) Share of other comprehensive income (loss) of associates Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, net of tax 0 0 0 (51) 0 (51) (51) 2024.09.30 (Equity at end of period) 614,794 1,941,830 (403,861) 115,534 6,100,788 8,369,085 8,369,085 2025.01.01 (Equity at beginning of period) 614,794 1,941,830 (403,861) 111,929 6,221,489 8,486,181 8,486,181 Changes in equity Increase (decrease) through transactions with owners, equity Annual dividends 0 0 0 0 (298,789) (298,789) (298,789) Comprehensive income Profit (loss) 0 0 0 0 497,329 497,329 497,329 Other comprehensive income Other comprehensive income, net of tax, gains (losses) from investments in equity instruments Other comprehensive income, net of tax, change in fair value of investments in equity instruments 0 0 0 30,549 0 30,549 30,549 DART dart.fss.or.kr Page 25
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2-4. Consolidated Statement Of CashFlows Other comprehensive income, net of tax, cash flow hedges 0 0 0 (4,118) 0 (4,118) (4,118) Share of other comprehensive income (loss) of associates Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, net of tax 0 0 0 (41) 0 (41) (41) 2025.09.30 (Equity at end of period) 614,794 1,941,830 (403,861) 138,319 6,420,029 8,711,111 8,711,111 Consolidated Statement Of CashFlows FY 2025 3 Quarterly From 01/01/2025 To 09/30/2025 FY 2024 3 Quarterly From 01/01/2024 To 09/30/2024 (Unit : million, KRW) FY 2025 FY 2024 Cash flows from (used in) operating activities Net cash flows from (used in) operating activities (1,788,540) 213,352 Cash flows from (used in) operations (2,615,387) (684,293) Profit (loss) 497,329 531,476 Adjustments to reconcile profit (loss) (138,396) (224,411) Adjustments for income tax expense 167,073 183,080 Adjustments for interest income (1,513,577) (1,462,673) Adjustments for interest expense 433,468 380,368 Adjustments for dividend income (9,185) (17,982) Adjustments for depreciation expense 7,634 7,631 Adjustments for depreciation, right-of-use assets 20,945 21,132 Adjustments for amortisation expense 21,883 22,248 Adjustments for bad debt expense 551,829 487,183 Adjustments for depreciation of leased assets 74,558 66,848 Adjustments for losses on disposals of property, plant and equipment 31 44 Adjustments for impairment losses of intangible assets 0 564 Adjustments for losses on foreign exchange translations 62,878 60,358 Adjustments for gain on foreign exchange translations (115,260) (14,369) Adjustments for expense of other provisions 3,308 3,159 DART dart.fss.or.kr Page 26
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Losses from financial instruments at fair value through profit or loss 1,021 1,281 Gains from financial instruments at fair value through profit or loss (3,936) (3,127) Adjustments for share of loss of investments in associates 320 266 Adjustments for share of profit of investments in associates (1,191) (632) Adjustments for provision for severance indemnities 11,807 10,470 Adjustments for gains on disposals of property, plant and equipment (117) (121) Adjustments for losses on change in fair value of derivatives 115,260 14,340 Adjustments for gains on change in fair value of derivatives (62,878) (60,358) Adjustments for losses on transaction of derivative financial instruments 16,897 0 Adjustments for gains on transaction of derivative financial instruments (12,596) (11,604) Adjustments for other operating expense 91,432 87,483 Adjustments for assets and liabilities of operating activities (2,974,320) (991,358) Adjustments for decrease (increase) in financial assets at fair value through profit or loss classified as operating activities (446,310) (96,661) Adjustments for decrease (increase) in financial assets at amortised cost classified as operating activities (3,059,750) (1,119,001) Adjustments for decrease (increase) in finance lease receivable (4,963) 14,455 Decrease (increase) in leased assets (110,473) (132,748) Adjustments for decrease (increase) in other financial assets 156,453 151,762 Adjustments for decrease (increase) in other assets 7,564 25,487 Adjustments for increase (decrease) in provisions (27,933) (39,247) Adjustments for increase (decrease) in post-employment benefit obligations (14,481) (16,045) Adjustments for decrease (increase) in fair value of plan assets 7,881 12,018 Adjustments for increase (decrease) in other financial liabilities 462,621 184,667 Adjustments for increase (decrease) in other liabilities 55,071 23,955 Interest received 1,373,799 1,344,877 Interest paid (381,190) (323,493) Dividends received 9,271 18,063 Income taxes paid, classified as operating activities (175,033) (141,802) DART dart.fss.or.kr Page 27
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3. Notes to the consolidated financial statements 1. General information (Consolidated) Cash flows from (used in) investing activities Net cash flows from (used in) investing activities (44,702) (17,058) Purchase of financial assets at amortised cost classified as investing activities (29,659) (7,135) Proceeds from sale of financial assets at amortised cost classified as investing activities 10,125 1,990 Purchase of fair value financial asset 0 (95) Proceeds from sales of fair value financial asset 888 2,649 Proceeds from sales of property, plant and equipment 153 326 Proceeds from sales of intangible assets 22,917 13,901 Proceeds from sales of other financial assets 3,875 8,802 Purchase of property, plant and equipment (7,351) (2,910) Purchase of intangible assets (43,804) (29,118) Purchase of other long-term assets, classified as investing activities (1,846) (5,468) Cash flows from (used in) financing activities Net cash flows from (used in) financing activities 1,968,169 (535,602) Proceeds from borrowings, classified as financing activities 3,473,500 4,570,000 Proceeds from issue of bonds 25,294,298 13,969,715 Repayments of borrowings (3,630,000) (5,125,000) Repayments of bonds (22,945,048) (13,705,446) Proceeds from risk hedge activities 93,947 42,261 Dividends paid (298,790) (266,777) Payments of lease liabilities (19,738) (20,355) Increase (decrease) in cash and cash equivalents after effect of exchange rate changes 134,927 (339,308) Cash and cash equivalents at beginning of period 514,227 1,197,632 Cash and cash equivalents at end of period 649,154 858,324 기업회계기준서 제1110호 '연결재무제표'에 의한 지배기업인 삼성카드주식회사(이하 '지배기업')는 1983년 3월 24일에 설립되어 1988년 5월 24일자로 재무부로부터 신용카드업 인가를 받고 신용카 드업법(현 여신전문금융업법)에 의한 신용카드, 단기카드대출(현금서비스), 장기카드대출(카드론) 등의 영업과 기타 부대업무를 영위하고있습니다. 지배기업은 여신전문금융업법, 동 시행령 및 시행 규칙의 적용을 받고 있으며, 동 법령에 의하여 리스 및 어음할인 업무 등을 1998년부터 추가로 취급 하고 있습니다. 지배기업은 2004년 2월 1일을 합병기준일로 하여 삼성캐피탈주식회사를 흡수합병 하였으며, 2007년 6월 27일자로 한국거래소가 개설하는 유가증권시장에 주식을상장하였습니다. 지배기업은 당분기말 현재 약 1,346만명의 신용카드회원, 약 305만개의 가맹점 및 14개의 영업ㆍ채 권사업단을 보유하고 있습니다. DART dart.fss.or.kr Page 28
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2. Basis of preparation of consolidated financial statements and summary of significant accounting policies (Consolidated) 당분기말 현재 주요 주주현황은 다음과 같습니다. 주주명 소유주식수(주) 지분율(%) 삼성생명보험㈜ 83,259,006 71.86 자기주식 9,148,196 7.90 기타 23,451,689 20.24 합계 115,858,891 100.00 2.1 분기연결재무제표 작성기준 지배기업과 지배기업의 종속기업(이하 '연결실체')의 2025년 9월 30일로 종료하는 9개월 보고기간 에 대한 요약분기연결재무제표는 기업회계기준서 제1034호 '중간재무보고'에 따라 작성되었습니다. 동 요약중간재무제표에 대한 이해를 위해서는 한국채택국제회계기준에 따라 작성된 2024년 12월 31일자로 종료하는 회계연도에 대한 연차연결재무제표를 함께 이용하여야 합니다. 요약중간재무제 표의 작성에 적용된 중요한 회계정책은 아래에서 설명하는 기준서나 해석서의 도입과 관련된 영향 을 제외하고는 2024년 12월 31일로 종료하는 회계연도에 대한 연차연결재무제표 작성시 채택한 회 계정책과 동일합니다. 연결실체는 당분기에 XBRL 표준양식에 맞춰 재무제표 양식을 변경하였습니다. 이러한 양식의 변경 은 보고된 순이익이나 순자산에 영향을 미치지 않습니다. (1) 연결실체가 채택한 제ㆍ개정 기준서 및 해석서 연결실체는 2025년 1월 1일로 개시하는 회계기간부터 다음의 제ㆍ개정 기준서 및 해석서를 신규로 적용하였습니다. 1) 기업회계기준서 제1021호 '환율변동효과'와 기업회계기준서 제1101호 '한국채택국제회계기준의 최초채택' 개정 - 교환가능성 결여 통화의 교환가능성을 평가하고 다른 통화와 교환이 가능하지 않다면 현물환율을 추정하며 관련 정 보를 공시하도록 하고 있습니다. 해당 기준서의 개정이 연결재무제표에 미치는 중요한 영향은 없습 니다. (2) 연결실체가 적용하지 않은 제ㆍ개정 기준서 및 해석서 제정 또는 공표되었으나 시행일이 도래하지 않아 연결실체가 조기 적용하지 아니한 제ㆍ개정 기준 서 및 해석서는 다음과 같습니다. 1) 기업회계기준서 제1109호 '금융상품', 제1107호 '금융상품: 공시' 개정 실무에서 제기된 의문에 대응하고 새로운 요구사항을 포함하기 위해 기업회계기준서제1109호 '금융 상품'과 제1107호 '금융상품: 공시'가 개정되었습니다. 동 개정사항은 2026년 1월 1일 이후 시작하 는 회계연도부터 적용되며, 조기적용이 허용됩니다. 주요 개정내용은 다음과 같습니다. 연결실체는 동 개정으로 인한 연결재무제표의 영향을 검토 중에 있습니다. DART dart.fss.or.kr Page 29
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3. Critical accounting estimates and assumptions (Consolidated) 4. Investments in subsidiaries and associates (Consolidated) - 특정 기준을 충족하는 경우, 결제일 전에 전자지급시스템을 통해 금융부채가 결제된 것으로(제거 된 것으로) 간주할 수 있도록 허용 - 금융자산이 원리금 지급만으로 구성되어 있는지의 기준을 충족하는지 평가하기 위한 추가 지침을 명확히 하고 추가함 - 계약상 현금흐름의 시기나 금액을 변경시키는 계약조건이 기업에 미치는 영향과 기업이 노출되는 정도를 금융상품의 각 종류별로 공시 - 기타포괄손익-공정가치측정 지정 지분상품에 대한 추가 공시 2) 한국채택국제회계기준 연차개선 Volume 11 한국채택국제회계기준 연차개선 Volume 11은 2026년 1월 1일 이후 시작하는 회계연도부터 적용되 며, 조기적용이 허용됩니다. 연결실체는 동 개정으로 인한 연결재무제표의 영향을 검토 중에 있습니 다. - 기업회계기준서 제1101호 '한국채택국제회계기준의 최초채택' : 한국채택국제회계기준 최초 채택 시 위험회피회계 적용 - 기업회계기준서 제1107호 '금융상품:공시' : 제거 손익, 실무적용지침 - 기업회계기준서 제1109호 '금융상품' : 리스부채의 제거 회계처리와 거래가격의 정의 - 기업회계기준서 제1110호 '연결재무제표' : 사실상의 대리인 결정 - 기업회계기준서 제1007호 '현금흐름표' : 원가법 중간재무제표를 작성함에 있어, 경영진은 회계정책 적용과 자산ㆍ부채 및 수익ㆍ비용에 영향을 미 치는 판단, 추정 및 가정을 해야 합니다. 실제 결과는 이러한 추정치와다를 수 있습니다. 중간재무제표 작성을 위해 연결실체 회계정책의 적용과 추정 불확실성의 주요 원천에 대해 경영진 이 내린 중요한 판단은 2024년 12월 31일로 종료하는 회계연도에 대한 연차연결재무제표와 동일합 니다. (1) 당분기말 및 전기말 현재 지배기업의 종속기업 현황은 다음과 같습니다. (당분기말) 회사명 주요영업활동 지분율(%) 소재지 결산월 삼성카드고객서비스㈜ 금융지원서비스 100.00 한국 12월 첼린저제삼십일차유동화전문유한회사(*) 자산유동화전문유한회 사 0.50 한국 12월 첼린저제삼십이차유동화전문유한회사(*) 자산유동화전문유한회 사 0.50 한국 12월 첼린저제삼십삼차유동화전문유한회사(*) 자산유동화전문유한회 사 0.50 한국 12월 첼린저제삼십사차유동화전문유한회사(*) 자산유동화전문유한회 사 0.50 한국 12월 첼린저제삼십오차유동화전문유한회사(*) 자산유동화전문유한회 사 0.50 한국 12월 파인더제이차유동화전문유한회사(*) 자산유동화전문유한회 사 0.50 한국 12월 첼린저제삼십육차유동화전문유한회사(*) 자산유동화전문유한회 0.50 한국 12월 DART dart.fss.or.kr Page 30
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사 첼린저제삼십칠차유동화전문유한회사(*) 자산유동화전문유한회 사 0.50 한국 12월 첼린저제삼십팔차유동화전문유한회사(*) 자산유동화전문유한회 사 0.50 한국 12월 첼린저제삼십구차유동화전문유한회사(*) 자산유동화전문유한회 사 0.50 한국 12월 삼성단기타겟플러스일반사모투자신탁 제 1호 집합투자기구 99.96 한국 12월 하나단기타겟플러스일반사모증권투자신탁 제1호 집합투자기구 99.75 한국 12월 KB 단기 타겟 플러스 일반 사모 투자신탁 제1호 집합투자기구 99.98 한국 12월 (*) 상기 종속기업은 소유지분율이 과반수 미만이나 피투자자에 대한 관여로 변동이익에 노출되거나 변동이익에 대한 권리가있을 뿐만 아니라 피투자자에 대한 관여로 지배회사의 이익금액에 영향을 미치기 위하여 지배회사의 힘을 사 용하는 능력이 있기 때문에 기업회계기준서 제1110호에 따라 지배력이 있는 것으로 판단하였습니다. (전기말) 회사명 주요영업활동 지분율(%) 소재지 결산월 삼성카드고객서비스㈜ 금융지원서비스 100.00 한국 12월 첼린저제삼십일차유동화전문유한회 사(*) 자산유동화전문유한회사 0.50 한국 12월 첼린저제삼십이차유동화전문유한회 사(*) 자산유동화전문유한회사 0.50 한국 12월 첼린저제삼십삼차유동화전문유한회 사(*) 자산유동화전문유한회사 0.50 한국 12월 첼린저제삼십사차유동화전문유한회 사(*) 자산유동화전문유한회사 0.50 한국 12월 첼린저제삼십오차유동화전문유한회 사(*) 자산유동화전문유한회사 0.50 한국 12월 파인더제이차유동화전문유한회사(*) 자산유동화전문유한회사 0.50 한국 12월 첼린저제삼십육차유동화전문유한회 사(*) 자산유동화전문유한회사 0.50 한국 12월 첼린저제삼십칠차유동화전문유한회 사(*) 자산유동화전문유한회사 0.50 한국 12월 (*) 상기 종속기업은 소유지분율이 과반수 미만이나 피투자자에 대한 관여로 변동이익에 노출되거나 변동이익에 대한 권리가있을 뿐만 아니라 피투자자에 대한 관여로 지배회사의 이익금액에 영향을 미치기 위하여 지배회사의 힘을 사 용하는 능력이 있기 때문에 기업회계기준서 제1110호에 따라 지배력이 있는 것으로 판단하였습니다. (2) 종속기업의 변동 당분기 중 첼린저제삼십팔차유동화전문유한회사, 첼린저제삼십구차유동화전문유한회사, 삼성단기타겟플러스일반사모투자신탁 제1호, 하나단기타겟플러스 일반사모증권투자신탁 제1호, KB 단기 타겟 플러스 일반 사모 투자신탁 제1호가 신규 설립되어연결대상 종속기업에 포함되었습니다. (3) 당분기말 현재 종속기업의 요약재무정보는 다음과 같습니다. (단위:백만원) 회사명 자산 부채 자본 영업손익 분기순손익 총포괄손익 삼성카드고객서비스㈜ 51,971 32,697 19,274 607 464 464 DART dart.fss.or.kr Page 31
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첼린저제삼십일차유동화전문유한회사 423,822 420,703 3,119 - - (5,366) 첼린저제삼십이차유동화전문유한회사 - - - - - (1,470) 첼린저제삼십삼차유동화전문유한회사 283,147 280,470 2,677 - - (3,189) 첼린저제삼십사차유동화전문유한회사 452,298 460,985 (8,687) - - 3,576 첼린저제삼십오차유동화전문유한회사 418,277 420,763 (2,486) - - (591) 파인더제이차유동화전문유한회사 300,073 300,073 - - - - 첼린저제삼십육차유동화전문유한회사 407,356 420,749 (13,393) - - 1,178 첼린저제삼십칠차유동화전문유한회사 829,479 841,485 (12,006) - - (786) 첼린저제삼십팔차유동화전문유한회사 710,864 711,538 (674) - - (674) 첼린저제삼십구차유동화전문유한회사 - - - - - - 삼성단기타겟플러스일반사모투자신탁 제 1호 216,367 99,027 117,340 2,290 2,290 2,290 하나단기타겟플러스일반사모증권투자신탁 제1호 60,791 20,003 40,788 689 689 689 KB 단기 타겟 플러스 일반 사모 투자신탁 제1호 95,339 44,595 50,744 734 734 734 (4) 당분기말 및 전기말 현재 자산유동화전문유한회사에 대한 매각채권 중 미회수된 금액의 내역은 다음과 같습니다. (단위:백만원) 유동화회사명 매각자산 양도일 미회수잔액 당분기말 전기말 첼린저제삼십일차유동화전문유한 회사 신판 및 단기카드대출(현금서비 스) 2021.03.26 677,467 609,930 첼린저제삼십이차유동화전문유한 회사 신판 및 단기카드대출(현금서비 스) 2021.06.24 809,640 808,571 첼린저제삼십삼차유동화전문유한 회사 신판 및 단기카드대출(현금서비 스) 2021.09.16 496,287 480,806 첼린저제삼십사차유동화전문유한 회사 신판 및 단기카드대출(현금서비 스) 2022.02.23 849,110 825,149 첼린저제삼십오차유동화전문유한 회사 신판 및 단기카드대출(현금서비 스) 2022.05.25 808,327 781,737 파인더제이차유동화전문유한회사 신판 및 단기카드대출(현금서비 스) 2022.09.14 553,042 534,405 첼린저제삼십육차유동화전문유한 회사 신판 및 단기카드대출(현금서비 스) 2023.07.26 668,670 666,478 첼린저제삼십칠차유동화전문유한 회사 신판 및 단기카드대출(현금서비 스) 2024.01.16 1,378,054 1,370,956 첼린저제삼십팔차유동화전문유한 회사 신판 및 단기카드대출(현금서비 스) 2025.06.24 1,335,494 - 합계 7,576,091 6,078,032 (5) 당분기말 및 전기말 현재 금융자산별 미회수잔액의 내역은 다음과 같습니다. (단위:백만원) 구분 매각자산 미회수잔액 당분기말 전기말 신용판매자산 일시불(리볼빙 포함) 및 할부 신판 7,055,880 5,605,807 금융상품자산 단기카드대출(현금서비스) 520,211 472,225 합계 7,576,091 6,078,032 (6) 당분기 및 전분기 중 관계기업에 대한 지분법 평가 내역은 다음과 같습니다. DART dart.fss.or.kr Page 32
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(당분기) (단위:백만원) 회사명 지분율(%) 취득원가 기초 취득 등 처분 등 지분법평가 기말지분법손 익 기타증감 액 ㈜케이디엑스한국데이 터거래소(*1) 11.84 1,147 730 - - (204) - 526 한국신용카드결제㈜(*1) 14.46 3,298 4,744 - - 402 (4) 5,142 SGI신용정보㈜(*1) 15.00 900 5,431 - - (116) (103) 5,212 코리아크레딧뷰로㈜ (*1)(*2) 3.40 1,520 3,134 - - 789 (34) 3,889 (*1) 소유지분율은 20%미만이나 이사회 참여를 통해 피투자회사에 대한 유의적인 영향력을 보유하는 것으로 판단됩니다. (*2) 소유지분율은 3.40%이나 코리아크레딧뷰로㈜가 보유한 자기주식으로 인해 연결실체의 의결권 지분율은 3.74%입니다. (전분기) (단위:백만원) 회사명 지분율(%) 취득원가 기초 취득 등 처분 등 지분법평가 기말지분법손 익 기타증감액 ㈜케이디엑스한국데이 터거래소(*) 11.84 1,147 1,077 - - (266) - 811 한국신용카드결제㈜(*) 14.46 3,298 4,324 - - 382 (40) 4,666 SGI신용정보㈜(*) 15.00 900 5,231 - - 250 (107) 5,374 (*) 소유지분율은 20%미만이나 이사회 참여를 통해 피투자회사에 대한 유의적인 영향력을 보유하는 것으로 판단됩니다. (7) 당분기말 및 전기말 현재 관계기업의 요약 재무정보는 다음과 같습니다. (당분기말) (단위:백만원) 회사명 소재국 가 사용재무제 표일 자산 부채 영업수익 분기순손 익 기타포괄 손익 총포괄손 익 ㈜케이디엑스한국데이터거래 소(*) 대한민 국 2025.6.30 5,246 809 83 (1,255) - (1,255) 한국신용카드결제㈜(*) 대한민 국 2025.6.30 50,326 14,765 31,603 1,903 - 1,903 SGI신용정보㈜(*) 대한민 국 2025.6.30 52,218 17,460 25,638 (151) - (151) 코리아크레딧뷰로㈜(*) 대한민 국 2025.6.30 150,066 46,248 98,381 18,243 - 18,243 (*) 보고기간말 결산 재무제표를 입수할 수 없어 결산일로부터 입수가능한 최근의 재무제표를 사용하여 지분법을 적용하였 으며, 관계기업의 보고기간종료일과 연결실체의 보고기간종료일 사이에 발생한 유의적인 거래나 사건은 적절하게 반영하였습 니다. (전기말) (단위:백만원) 회사명 소재국 가 사용재무제 표일 자산 부채 영업수익 당기순손 익 기타포괄 손익 총포괄손 익 ㈜케이디엑스한국데이터거래 소(*) 대한민 국 2024.9.30 6,494 333 330 (2,047) - (2,047) 한국신용카드결제㈜(*) 대한민 2024.9.30 49,252 16,446 47,387 2,765 - 2,765 DART dart.fss.or.kr Page 33
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5. Segment information (Consolidated) 국 SGI신용정보㈜(*) 대한민 국 2024.9.30 56,787 20,575 39,720 1,780 - 1,780 코리아크레딧뷰로㈜(*) 대한민 국 2024.9.30 152,590 68,920 128,687 21,945 - 21,945 (*) 보고기간말 결산 재무제표를 입수할 수 없어 결산일로부터 입수가능한 최근의 재무제표를 사용하여 지분법을 적용하였 으며, 관계기업의 보고기간종료일과 연결실체의 보고기간종료일 사이에 발생한 유의적인 거래나 사건은 적절하게 반영하였습 니다. Description of factors used to identify entity's reportable segments 연결실체는 부문에 배분될 자원에 대한 의사결정을 하고 부문의 성과를 평가하기 위하여 경영진이 영업성과를 정기적으로 검토하는 보고정보에 기초하여 영업부문을 결정하고 있습니다. Description of types of products and services from which each reportable segment derives its revenues (가) 카드사업부문 - 개인신판: 개인고객을 대상으로 한 할부 및 일시불 신용제공 서비스 - 법인신판: 법인고객을 대상으로 한 신용제공 서비스 - 카드대출: 단기카드대출(현금서비스), 장기카드대출(카드론) 등 신용카드회원에 대한 장단기 자 금대여 서비스 (나) 할부리스사업부문 - 할부사업: 전자, 내구재, 자동차에 대한 할부제공 서비스 - 리스사업: 설비, 오토, 플릿리스 및 렌트제공 서비스 - 일반대출: 고객을 대상으로 한 일반 자금대여 서비스 (다) 기타부문 - 생활편의서비스: 보험대리판매, 채무면제 및 유예상품, SMS 알림상품, 온라인 쇼핑몰 및 여행알 선 등의 서비스 Description of nature of differences between measurements of reportable segments' profits or losses and entity's profit or loss before income tax expense or income and discontinued operations 연결실체는 영업수익, 영업비용 및 대손비용을 영업부문별로 산출하여 부문별 손익을 산출하고 있 습니다. 또한, 전사간접경비는 각 영업부분에 배분됩니다. Disclosure of operating segments [text block] Disclosure of operating segments Current Fiscal Year (Quarter) (Unit : million, KRW) Entity's total for segment consolidation items Operating segments Segments Total of Segments Reportable segments DART dart.fss.or.kr Page 34
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Credit card segment Installment and leasing segment Other operating segment Revenue 2,995,166 172,710 164,579 3,332,455 Operating expense 1,757,395 156,779 109,956 2,024,130 Operating profit before bad debt expense 1,237,771 15,931 54,623 1,308,325 Bad debt expense 552,593 (761) 0 551,832 Profit from operating activities 685,178 16,692 54,623 756,493 Indirect expense 93,188 1,197 3,061 97,446 Non-operating profit (loss) 0 0 0 0 Profit (loss) before tax 591,990 15,495 51,562 659,047 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Entity's total for segment consolidation items Operating segments Segments Total of Segments Reportable segments Credit card segment Installment and leasing segment Other operating segment Revenue 2,761,461 167,910 149,623 3,078,994 Operating expense 1,539,174 148,694 98,300 1,786,168 Operating profit before bad debt expense 1,222,287 19,216 51,323 1,292,826 Bad debt expense 488,219 (1,040) 0 487,179 Profit from operating activities 734,068 20,256 51,323 805,647 Indirect expense 90,428 1,360 2,565 94,353 Non-operating profit (loss) 0 0 0 0 Profit (loss) before tax 643,640 18,896 48,758 711,294 Disclosure of operating segments material reconciling items[ text block ] DART dart.fss.or.kr Page 35
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Disclosure of operating segments material reconciling items Current Fiscal Year (Quarter) (Unit : million, KRW) Operating segments Material reconciling items Total of Entity's total for segment consolidation items Revenue 3,332,455 39 3,332,494 Operating expense 2,024,130 97,488 2,121,618 Operating profit before bad debt expense 1,308,325 (97,449) 1,210,876 Bad debt expense 551,832 (3) 551,829 Profit from operating activities 756,493 (97,446) 659,047 Indirect expense 97,446 (97,446) 0 Non-operating profit (loss) 0 5,355 5,355 Profit (loss) before tax 659,047 5,355 664,402 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Operating segments Material reconciling items Total of Entity's total for segment consolidation items Revenue 3,078,994 (27) 3,078,967 Operating expense 1,786,168 91,960 1,878,128 Operating profit before bad debt expense 1,292,826 (91,987) 1,200,839 Bad debt expense 487,179 4 487,183 Profit from operating activities 805,647 (91,991) 713,656 Indirect expense 94,353 (94,353) 0 Non-operating profit (loss) 0 900 900 Profit (loss) before tax 711,294 3,262 714,556 Disclosure of geographical areas [text block] Disclosure of geographical areas, revenue Current Fiscal Year (Quarter) (Unit : million, KRW) Geographical areas Country of domicile KR Revenue 3,332,494 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) DART dart.fss.or.kr Page 36
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6. Risk management (Consolidated) 7. Fair value measurements (Consolidated) Geographical areas Country of domicile KR Revenue 3,078,967 Disclosure of geographical areas, non-current assets[ text block ] Disclosure of geographical areas, non-current assets Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Geographical areas Country of domicile KR Non-current assets 620,088 Ending of Last Fiscal Year (Unit : million, KRW) Geographical areas Country of domicile KR Non-current assets 599,641 Disclosure of financial risk management 연결실체는 여러 활동으로 인하여 시장위험(환위험, 공정가치 이자율 위험, 현금흐름이자율 위험 및 가격위험), 신용위험 및 유동성 위험과 같은 다양한 금융 위험에 노출되어 있습니다. 중간재무제표 는 연차재무제표에서 요구되는 모든 재무위험관리와 공시사항을 포함하지 않으므로 2024년 12월 31일의 연차연결재무제표를 참고하시기 바랍니다. Fair value and book value of assets [text block] Fair value and book value of assets Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets Financial assets, at fair value Description of valuation techniques used in fair value measurement, financial assets Aggregated measurement Not measured at fair value in statement of financial position but for which fair value is disclosed Financial assets, class Cash and cash equivalents 649,154 649,154 Deposits 220,700 220,700 Debt securities at amortised cost 34,562 34,562 Credit purchase 20,570,001 20,348,853 DART dart.fss.or.kr Page 37
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assets Loan receivable assets 7,114,703 6,981,267 Installment financial assets 369,369 354,006 Finance lease receivables 34,674 32,692 Other financial assets 605,168 605,633 Total of Financial assets, class 29,598,331 29,226,867 상기의 금융자산 및 금융부채의 공정가치 는 활성시장이 없는 금융상품의 공정가치 평가기법 중 기대현 금흐름을 각 구간에 대응하는 적절한 할 인율로 할인하는 현 금흐름 할인방법 등 을 적용하였습니다. Ending of Last Fiscal Year (Unit : million, KRW) Financial assets Financial assets, at fair value Description of valuation techniques used in fair value measurement, financial assets Aggregated measurement Not measured at fair value in statement of financial position but for which fair value is disclosed Financial assets, class Cash and cash equivalents 514,227 514,227 Deposits 566,710 566,710 Debt securities at amortised cost 14,917 14,917 Credit purchase assets 18,362,795 18,188,219 Loan receivable assets 6,778,510 6,644,186 Installment financial assets 360,121 347,780 Finance lease receivables 29,800 28,458 Other financial assets 425,437 422,618 Total of Financial assets, class 27,052,517 26,727,115 상기의 금융자산 및 금융부채의 공정가치 는 활성시장이 없는 금융상품의 공정가치 평가기법 중 기대현 금흐름을 각 구간에 DART dart.fss.or.kr Page 38
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대응하는 적절한 할 인율로 할인하는 현 금흐름 할인방법 등 을 적용하였습니다. Fair value and book value of liabilities [text block] Fair value and book value of liabilities Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Financial liabilities Financial liabilities, at fair value Description of valuation techniques used in fair value measurement, financial liabilities Aggregated measurement Not measured at fair value in statement of financial position but for which fair value is disclosed Financial liabilities, class Borrowings 2,643,500 2,629,258 Bonds issued 17,920,568 17,056,553 Other financial liabilities 2,200,129 2,199,275 Lease liabilities 27,048 27,048 Total of Financial liabilities, class 22,791,245 21,912,134 상기의 금융자산 및 금융부채의 공정가치 는 활성시장이 없는 금융상품의 공정가치 평가기법 중 기대현 금흐름을 각 구간에 대응하는 적절한 할 인율로 할인하는 현 금흐름 할인방법 등 을 적용하였습니다. Ending of Last Fiscal Year (Unit : million, KRW) Financial liabilities Financial liabilities, at fair value Description of valuation techniques used in fair value measurement, financial liabilities Aggregated measurement Not measured at fair value in statement of financial position but for which fair value is disclosed Financial liabilities, class Borrowings 2,800,000 2,755,407 Bonds issued 15,619,335 14,842,530 Other financial liabilities 1,738,781 1,737,825 Lease liabilities 27,737 27,737 Total of Financial liabilities, class 20,185,853 19,363,499 상기의 금융자산 및 금융부채의 공정가치 는 활성시장이 없는 금융상품의 공정가치 평가기법 중 기대현 금흐름을 각 구간에 DART dart.fss.or.kr Page 39
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대응하는 적절한 할 인율로 할인하는 현 금흐름 할인방법 등 을 적용하였습니다. Disclosure of fair value measurement of assets [text block] Disclosure of fair value measurement of assets Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Aggregated measurement At fair value Assets Total of Assets Financial assets at fair value, class Financial assets at fair value through other comprehensive income, category Financial assets at fair value through profit or loss, category Derivatives All levels of fair value hierarchy Total of All levels of fair value hierarchy All levels of fair value hierarchy Total of All levels of fair value hierarchy All levels of fair value hierarchy Total of All levels of fair value hierarchy Level 1 of fair value hierarchy Level 2 of fair value hierarchy Level 3 of fair value hierarchy Level 1 of fair value hierarchy Level 2 of fair value hierarchy Level 3 of fair value hierarchy Level 1 of fair value hierarchy Level 2 of fair value hierarchy Level 3 of fair value hierarchy Financial assets 183,522 0 167,919 351,441 0 1,149,966 8,359 1,158,325 0 311,646 0 311,646 1,821,412 Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, assets 한편, 수준 1,2,3 간의 중요한 이동내역은 없 습니다. Ending of Last Fiscal Year (Unit : million, KRW) Aggregated measurement At fair value Assets Total of Assets Financial assets at fair value, class Financial assets at fair value through other comprehensive income, category Financial assets at fair value through profit or loss, category Derivatives All levels of fair value hierarchy Total of All levels of fair value hierarchy All levels of fair value hierarchy Total of All levels of fair value hierarchy All levels of fair value hierarchy Total of All levels of fair value hierarchy Level 1 of fair value hierarchy Level 2 of fair value hierarchy Level 3 of fair value hierarchy Level 1 of fair value hierarchy Level 2 of fair value hierarchy Level 3 of fair value hierarchy Level 1 of fair value hierarchy Level 2 of fair value hierarchy Level 3 of fair value hierarchy Financial assets 142,725 0 167,919 310,644 0 700,052 9,936 709,988 0 468,796 0 468,796 1,489,428 Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, assets 한편, 수준 1,2,3 간의 중요한 이동내역은 없 습니다. Disclosure of fair value measurement of liabilities [text block] Disclosure of fair value measurement of liabilities Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Aggregated measurement At fair value Liabilities Financial liabilities at fair value, class Derivatives All levels of fair value hierarchy Total of All levels of fair value Level 1 of fair Level 2 of fair Level 3 of fair DART dart.fss.or.kr Page 40
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value hierarchy value hierarchy value hierarchy hierarchy Financial liabilities 0 1,585 0 1,585 Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, liabilities 한편, 수준 1,2,3 간의 중요한 이동 내역은 없습니다. Ending of Last Fiscal Year (Unit : million, KRW) Aggregated measurement At fair value Liabilities Financial liabilities at fair value, class Derivatives All levels of fair value hierarchy Total of All levels of fair value hierarchy Level 1 of fair value hierarchy Level 2 of fair value hierarchy Level 3 of fair value hierarchy Financial liabilities 0 2,605 0 2,605 Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, liabilities 한편, 수준 1,2,3 간의 중요한 이동 내역은 없습니다. Disclosure of level of fair value hierarchy within which fair value measurement is categorised[ text block ] Disclosure of level of fair value hierarchy within which fair value measurement is categorised Description of classifying basis for level of fair value hierarchy based on the inputs used to fair value measurement All levels of fair value hierarchy Level 1 of fair value hierarchy 동일한 자산이나 부채에 대한 활 성시장에서의 (조정되지 않은) 공시가격 Level 2 of fair value hierarchy 직접적으로(예: 가격) 또는 간접 적으로(예: 가격에서 도출되어) 관측가능한 자산이나 부채에 대 DART dart.fss.or.kr Page 41
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한 투입변수. 단 수준 1에 포함된 공시가격은 제외함 Level 3 of fair value hierarchy 관측가능한 시장자료에 기초하 지 않은 자산이나 부채에 대한 투입변수(관측가능하지 않은 투 입변수) Reconciliation of changes in fair value measurement, assets [text block] Reconciliation of changes in fair value measurement, assets Current Fiscal Year (Quarter) (Unit : million, KRW) Assets at beginning of period Purchases, fair value measurement, assets Sales, fair value measurement, assets Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, assets Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assets Assets at ending of period Aggregated measurement At fair value All levels of fair value hierarchy Level 3 of fair value hierarchy Assets Financial assets at fair value, class Financial assets at fair value through other comprehensive income 167,919 0 0 0 0 167,919 Financial assets at fair value through profit or loss 9,936 0 (888) (689) 0 8,359 Total of Assets 177,855 0 (888) (689) 0 176,278 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Assets at beginning of period Purchases, fair value measurement, assets Sales, fair value measurement, assets Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, assets Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assets Assets at ending of period Aggregated measurement At fair value All levels of fair value hierarchy Level 3 of fair value hierarchy Assets Financial assets at fair value, class Financial assets at fair value through other comprehensive income 171,433 0 0 0 0 171,433 Financial assets at fair value 15,270 95 (2,649) (1,281) 0 11,435 DART dart.fss.or.kr Page 42
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8. Financial instruments by category (Consolidated) through profit or loss Total of Assets 186,703 95 (2,649) (1,281) 0 182,868 Disclosure of financial assets by category [text block] Disclosure Of Financial Assets By Category Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets Financial assets, class Cash and cash equivalents Financial assets, category Financial assets at amortised cost, category 649,154 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 Total of Financial assets, category 649,154 Term deposits Financial assets, category Financial assets at amortised cost, category 220,700 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 Total of Financial assets, category 220,700 Securities Financial assets, category Financial assets at amortised cost, category 34,562 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through Financial assets at fair value through 351,441 DART dart.fss.or.kr Page 43
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other comprehensive income, category other comprehensive income Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 1,158,325 Total of Financial assets, category 1,544,328 Credit purchase assets Financial assets, category Financial assets at amortised cost, category 20,570,001 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 Total of Financial assets, category 20,570,001 Loan receivable assets Financial assets, category Financial assets at amortised cost, category 7,114,703 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 Total of Financial assets, category 7,114,703 Installment financial assets Financial assets, category Financial assets at amortised cost, category 369,369 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive Financial assets at fair value through other comprehensive 0 DART dart.fss.or.kr Page 44
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income, category income Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 Total of Financial assets, category 369,369 Finance lease receivables Financial assets, category Financial assets at amortised cost, category 34,674 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 Total of Financial assets, category 34,674 Derivatives Financial assets, category Financial assets at amortised cost, category 0 Derivative assets Derivative financial assets held-for- hedging 311,646 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 Total of Financial assets, category 311,646 Other financial assets Financial assets, category Financial assets at amortised cost, category 605,168 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at Financial assets at 0 DART dart.fss.or.kr Page 45
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fair value through profit or loss, category fair value through profit or loss Total of Financial assets, category 605,168 Total of Financial assets, class 31,419,743 Ending of Last Fiscal Year (Unit : million, KRW) Financial assets Financial assets, class Cash and cash equivalents Financial assets, category Financial assets at amortised cost, category 514,227 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 Total of Financial assets, category 514,227 Term deposits Financial assets, category Financial assets at amortised cost, category 566,710 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 Total of Financial assets, category 566,710 Securities Financial assets, category Financial assets at amortised cost, category 14,917 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive Financial assets at fair value through other comprehensive 310,644 DART dart.fss.or.kr Page 46
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income, category income Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 709,988 Total of Financial assets, category 1,035,549 Credit purchase assets Financial assets, category Financial assets at amortised cost, category 18,362,795 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 Total of Financial assets, category 18,362,795 Loan receivable assets Financial assets, category Financial assets at amortised cost, category 6,778,510 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 Total of Financial assets, category 6,778,510 Installment financial assets Financial assets, category Financial assets at amortised cost, category 360,121 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at Financial assets at 0 DART dart.fss.or.kr Page 47
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fair value through profit or loss, category fair value through profit or loss Total of Financial assets, category 360,121 Finance lease receivables Financial assets, category Financial assets at amortised cost, category 29,800 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 Total of Financial assets, category 29,800 Derivatives Financial assets, category Financial assets at amortised cost, category 0 Derivative assets Derivative financial assets held-for- hedging 468,796 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 Total of Financial assets, category 468,796 Other financial assets Financial assets, category Financial assets at amortised cost, category 425,437 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through profit or loss, Financial assets at fair value through profit or loss 0 DART dart.fss.or.kr Page 48
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category Total of Financial assets, category 425,437 Total of Financial assets, class 28,541,945 Disclosure of financial assets by category, total[ text block ] Disclosure of financial assets by category, total Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets, category Financial assets at amortised cost, category Derivative assets Financial assets at fair value through other comprehensive income, category Financial assets at fair value through profit or loss, category Derivative financial assets held-for-hedging Financial assets at fair value through other comprehensive income Financial assets at fair value through profit or loss Financial assets 29,598,331 311,646 351,441 1,158,325 Ending of Last Fiscal Year (Unit : million, KRW) Financial assets, category Financial assets at amortised cost, category Derivative assets Financial assets at fair value through other comprehensive income, category Financial assets at fair value through profit or loss, category Derivative financial assets held-for-hedging Financial assets at fair value through other comprehensive income Financial assets at fair value through profit or loss Financial assets 27,052,517 468,796 310,644 709,988 Disclosure of financial liabilities by categories [text block] Disclosure of financial liabilities by category Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Financial liabilities Financial liabilities, class Borrowings Financial liabilities, category Financial liabilities at amortised cost, category 2,643,500 Derivative financial liabilities Derivative financial liabilities held for hedging 0 DART dart.fss.or.kr Page 49
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Total of Financial liabilities, category 2,643,500 Bonds issued Financial liabilities, category Financial liabilities at amortised cost, category 17,920,568 Derivative financial liabilities Derivative financial liabilities held for hedging 0 Total of Financial liabilities, category 17,920,568 Derivatives Financial liabilities, category Financial liabilities at amortised cost, category 0 Derivative financial liabilities Derivative financial liabilities held for hedging 1,585 Total of Financial liabilities, category 1,585 Other financial liabilities Financial liabilities, category Financial liabilities at amortised cost, category 2,200,129 Derivative financial liabilities Derivative financial liabilities held for hedging 0 Total of Financial liabilities, category 2,200,129 Lease liabilities Financial liabilities, category Financial liabilities at amortised cost, category 27,048 Derivative financial liabilities Derivative financial liabilities held for hedging 0 Total of Financial liabilities, category 27,048 Total of Financial liabilities, class 22,792,830 Ending of Last Fiscal Year (Unit : million, KRW) Financial liabilities Financial liabilities, class Borrowings Financial liabilities, category Financial liabilities at amortised cost, category 2,800,000 Derivative financial liabilities Derivative financial liabilities held for hedging 0 Total of Financial liabilities, category 2,800,000 Bonds issued Financial liabilities, category Financial liabilities at amortised cost, category 15,619,335 Derivative financial liabilities Derivative financial liabilities held for hedging 0 Total of Financial liabilities, category 15,619,335 Derivatives Financial liabilities, category Financial liabilities at amortised cost, category 0 Derivative financial liabilities Derivative financial liabilities held for hedging 2,605 Total of Financial liabilities, category 2,605 DART dart.fss.or.kr Page 50
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Other financial liabilities Financial liabilities, category Financial liabilities at amortised cost, category 1,738,781 Derivative financial liabilities Derivative financial liabilities held for hedging 0 Total of Financial liabilities, category 1,738,781 Lease liabilities Financial liabilities, category Financial liabilities at amortised cost, category 27,737 Derivative financial liabilities Derivative financial liabilities held for hedging 0 Total of Financial liabilities, category 27,737 Total of Financial liabilities, class 20,188,458 Disclosure of financial liabilities by categories, total[ text block ] Disclosure of financial liabilities by categories, total Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Financial liabilities, category Financial liabilities at amortised cost, category Derivative financial liabilities Derivative financial liabilities held for hedging Financial liabilities 22,791,245 1,585 Ending of Last Fiscal Year (Unit : million, KRW) Financial liabilities, category Financial liabilities at amortised cost, category Derivative financial liabilities Derivative financial liabilities held for hedging Financial liabilities 20,185,853 2,605 금융자산의 범주별 손익의 공시 Gains (losses) on financial assets by categories Current Fiscal Year (Quarter) (Unit : million, KRW) Gain from financial instruments Loss from financial instruments Gain (loss) from financial instruments Interest income Fee and commission income Reversal, allowance account for credit losses of financial assets Gains from change in fair value of financial instruments Gains from disposal of financial instruments Foreign exchange gain Dividend and distribution income Other gains from financial instruments Interest expense Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets Losses from change in fair value of financial instruments Losses from disposal of financial instruments Foreign exchange loss Financial assets, category Financial assets at amortised cost, category 1,509,745 1,203,290 2,044 0 0 0 0 140 0 587,124 0 0 0 2,128,095 Financial assets Financial assets 0 0 0 0 0 0 9,185 0 0 0 0 0 0 9,185 DART dart.fss.or.kr Page 51
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at fair value through other comprehensive income, category at fair value through other comprehensive income Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 3,832 0 0 3,936 0 0 0 0 0 0 1,021 0 0 6,747 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Gain from financial instruments Loss from financial instruments Gain (loss) from financial instruments Interest income Fee and commission income Reversal, allowance account for credit losses of financial assets Gains from change in fair value of financial instruments Gains from disposal of financial instruments Foreign exchange gain Dividend and distribution income Other gains from financial instruments Interest expense Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets Losses from change in fair value of financial instruments Losses from disposal of financial instruments Foreign exchange loss Financial assets, category Financial assets at amortised cost, category 1,462,673 1,154,557 2,624 0 0 0 0 106 0 500,146 0 0 0 2,119,814 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 0 0 0 0 0 17,982 0 0 0 0 0 0 17,982 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 0 0 3,127 0 0 0 0 0 0 1,281 0 0 1,846 Gains (losses) on financial assets at amortised cost category by classes[ text block ] Gains (losses) on financial assets at amortised cost category by classes Current Fiscal Year (Quarter) (Unit : million, KRW) Gain from financial instruments Loss from financial instruments Gain (loss) from financial instruments Interest income Fee and commission income Reversal, allowance account for credit losses of financial assets Gains from change in fair value of financial instruments Gains from disposal of financial instruments Foreign exchange gain Dividend and distribution income Other gains from financial instruments Interest expense Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets Losses from change in fair value of financial instruments Losses from disposal of financial instruments Foreign exchange loss Financial assets, category Financial assets at amortised cost, category Financial assets, class Cash and due from banks 15,984 0 0 0 0 0 0 0 0 0 0 0 0 15,984 Debt securities 987 0 0 0 0 0 0 0 0 99 0 0 0 888 Credit purchase assets 772,496 1,079,096 0 0 0 0 0 0 0 233,152 0 0 0 1,618,440 Loan receivable assets 705,958 123,634 0 0 0 0 0 0 0 348,776 0 0 0 480,816 Installment 10,728 560 2,005 0 0 0 0 0 0 0 0 0 0 13,293 DART dart.fss.or.kr Page 52
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financial assets Finance lease receivables 2,501 0 39 0 0 0 0 140 0 0 0 0 0 2,680 Other financial assets 1,091 0 0 0 0 0 0 0 0 5,097 0 0 0 (4,006) Total of Financial assets, class 1,509,745 1,203,290 2,044 0 0 0 0 140 0 587,124 0 0 0 2,128,095 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Gain from financial instruments Loss from financial instruments Gain (loss) from financial instruments Interest income Fee and commission income Reversal, allowance account for credit losses of financial assets Gains from change in fair value of financial instruments Gains from disposal of financial instruments Foreign exchange gain Dividend and distribution income Other gains from financial instruments Interest expense Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets Losses from change in fair value of financial instruments Losses from disposal of financial instruments Foreign exchange loss Financial assets, category Financial assets at amortised cost, category Financial assets, class Cash and due from banks 22,463 0 0 0 0 0 0 0 0 0 0 0 0 22,463 Debt securities 51 0 0 0 0 0 0 0 0 26 0 0 0 25 Credit purchase assets 751,731 1,047,999 0 0 0 0 0 0 0 216,716 0 0 0 1,583,014 Loan receivable assets 673,611 105,950 0 0 0 0 0 0 0 280,572 0 0 0 498,989 Installment financial assets 9,505 608 2,591 0 0 0 0 0 0 0 0 0 0 12,704 Finance lease receivables 3,928 0 33 0 0 0 0 106 0 0 0 0 0 4,067 Other financial assets 1,384 0 0 0 0 0 0 0 0 2,832 0 0 0 (1,448) Total of Financial assets, class 1,462,673 1,154,557 2,624 0 0 0 0 106 0 500,146 0 0 0 2,119,814 Gains (losses) on financial assets at fair value through other comprehensive income category by classes[ text block ] Gains (losses) on financial assets at fair value through other comprehensive income category by classes Current Fiscal Year (Quarter) (Unit : million, KRW) Gain from financial instruments Loss from financial instruments Gain (loss) from financial instruments Interest income Fee and commission income Reversal, allowance account for credit losses of financial assets Gains from change in fair value of financial instruments Gains from disposal of financial instruments Foreign exchange gain Dividend and distribution income Other gains from financial instruments Interest expense Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets Losses from change in fair value of financial instruments Losses from disposal of financial instruments Foreign exchange loss Financial assets, category Financial assets at fair value through other comprehensive income, category Financial assets, class Stocks 0 0 0 0 0 0 9,185 0 0 0 0 0 0 9,185 DART dart.fss.or.kr Page 53
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Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Gain from financial instruments Loss from financial instruments Gain (loss) from financial instruments Interest income Fee and commission income Reversal, allowance account for credit losses of financial assets Gains from change in fair value of financial instruments Gains from disposal of financial instruments Foreign exchange gain Dividend and distribution income Other gains from financial instruments Interest expense Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets Losses from change in fair value of financial instruments Losses from disposal of financial instruments Foreign exchange loss Financial assets, category Financial assets at fair value through other comprehensive income, category Financial assets, class Stocks 0 0 0 0 0 0 17,982 0 0 0 0 0 0 17,982 Gains (losses) on financial assets at fair value through profit or loss category by classes[ text block ] Gains (losses) on financial assets at fair value through profit or loss category by classes Current Fiscal Year (Quarter) (Unit : million, KRW) Gain from financial instruments Loss from financial instruments Gain (loss) from financial instruments Interest income Fee and commission income Reversal, allowance account for credit losses of financial assets Gains from change in fair value of financial instruments Gains from disposal of financial instruments Foreign exchange gain Dividend and distribution income Other gains from financial instruments Interest expense Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets Losses from change in fair value of financial instruments Losses from disposal of financial instruments Foreign exchange loss Financial assets, category Financial assets at fair value through profit or loss, category Financial assets, class Securities 3,832 0 0 3,936 0 0 0 0 0 0 1,021 0 0 6,747 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Gain from financial instruments Loss from financial instruments Gain (loss) from financial instruments Interest income Fee and commission income Reversal, allowance account for credit losses of financial assets Gains from change in fair value of financial instruments Gains from disposal of financial instruments Foreign exchange gain Dividend and distribution income Other gains from financial instruments Interest expense Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets Losses from change in fair value of financial instruments Losses from disposal of financial instruments Foreign exchange loss Financial assets, category Financial assets at fair value through profit or loss, category Financial assets, class Securities 0 0 0 3,127 0 0 0 0 0 0 1,281 0 0 1,846 DART dart.fss.or.kr Page 54
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Gains (losses) on financial liabilities by categories[ text block ] Gains (losses) on financial liabilities by categories Current Fiscal Year (Quarter) (Unit : million, KRW) Gain from financial instruments Loss from financial instruments Gain (loss) from financial instruments Interest income Fee and commission income Reversal, allowance account for credit losses of financial assets Gains from change in fair value of financial instruments Gains from disposal of financial instruments Foreign exchange gain Dividend and distribution income Other gains from financial instruments Interest expense Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets Losses from change in fair value of financial instruments Losses from disposal of financial instruments Foreign exchange loss Financial liabilities, class Financial liabilities at amortised cost, category Financial liabilities, category Borrowings 0 0 0 0 0 0 0 0 48,244 0 0 0 0 (48,244) Bonds issued 0 0 0 0 0 132,157 0 0 384,076 0 0 0 75,473 (327,392) Lease liabilities 0 0 0 0 0 0 0 0 689 0 0 0 0 (689) Other financial liabilities 0 0 0 0 0 27,591 0 0 459 0 0 0 2,402 24,730 Total of Financial liabilities, category 0 0 0 0 0 159,748 0 0 433,468 0 0 0 77,875 (351,595) Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Gain from financial instruments Loss from financial instruments Gain (loss) from financial instruments Interest income Fee and commission income Reversal, allowance account for credit losses of financial assets Gains from change in fair value of financial instruments Gains from disposal of financial instruments Foreign exchange gain Dividend and distribution income Other gains from financial instruments Interest expense Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets Losses from change in fair value of financial instruments Losses from disposal of financial instruments Foreign exchange loss Financial liabilities, class Financial liabilities at amortised cost, category Financial liabilities, category Borrowings 0 0 0 0 0 0 0 0 64,121 0 0 0 0 (64,121) Bonds issued 0 0 0 0 0 14,340 0 0 315,166 0 0 0 71,962 (372,788) Lease liabilities 0 0 0 0 0 0 0 0 469 0 0 0 0 (469) Other financial liabilities 0 0 0 0 0 21,654 0 0 612 0 0 0 2,789 18,253 Total of Financial liabilities, category 0 0 0 0 0 35,994 0 0 380,368 0 0 0 74,751 (419,125) Gains losses derivative financial instruments held for hedging[ text block ] Gains losses derivative financial instruments held for hedging Current Fiscal Year (Quarter) (Unit : million, KRW) Gain from financial instruments Loss from financial instruments Gain (loss) from financial instruments Interest income Fee and commission income Reversal, allowance account for credit losses of financial assets Gains from change in fair value of financial instruments Gains from disposal of financial instruments Foreign exchange gain Dividend and distribution income Other gains from financial instruments Interest expense Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets Losses from change in fair value of financial instruments Losses from disposal of financial instruments Foreign exchange loss Assets and Derivatives 0 0 0 62,878 12,596 0 0 0 0 0 115,260 16,897 0 (56,683) DART dart.fss.or.kr Page 55
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9. Cash and deposits (Consolidated) liabilities Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Gain from financial instruments Loss from financial instruments Gain (loss) from financial instruments Interest income Fee and commission income Reversal, allowance account for credit losses of financial assets Gains from change in fair value of financial instruments Gains from disposal of financial instruments Foreign exchange gain Dividend and distribution income Other gains from financial instruments Interest expense Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets Losses from change in fair value of financial instruments Losses from disposal of financial instruments Foreign exchange loss Assets and liabilities Derivatives 0 0 0 60,358 11,604 0 0 0 0 0 14,340 0 0 57,622 Interest income on financial instruments credit impaired[ text block ] Interest income on financial instruments credit impaired Current Fiscal Year (Quarter) (Unit : million, KRW) Financial instruments credit-impaired Interest income 4,427 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Financial instruments credit-impaired Interest income 4,391 Disclosure of cash and deposits[ text block ] Disclosure of cash and deposits Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Disclosed Amount Cash 18 Balances with banks 288,279 Other banking arrangements, classified as cash equivalents 15,857 Other deposits, classified as cash equivalents 345,000 Cash and cash equivalents 649,154 Long-term deposits 220,700 Cash and due from banks 869,854 Ending of Last Fiscal Year (Unit : million, KRW) Disclosed Amount Cash 23 DART dart.fss.or.kr Page 56
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10. Financial assets at fair value through profit or loss (Consolidated) Balances with banks 199,883 Other banking arrangements, classified as cash equivalents 14,321 Other deposits, classified as cash equivalents 300,000 Cash and cash equivalents 514,227 Long-term deposits 566,710 Cash and due from banks 1,080,937 Disclosure of restricted financial assets Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Restricted financial assets Explanation of restricted financial assets Restricted financial assets Restricted deposits Opening deposits for checking account Name of secured creditor BUSAN BANK and others 20 당좌개설보증금 Citibank Korea Inc. Money market deposit account and term deposits BUSAN BANK and others Citibank Korea Inc. 61,093 유동화 관련 신탁예 금 및 자본금 Total of Restricted financial assets 61,113 Ending of Last Fiscal Year (Unit : million, KRW) Restricted financial assets Explanation of restricted financial assets Restricted financial assets Restricted deposits Opening deposits for checking account Name of secured creditor BUSAN BANK and others 20 당좌개설보증금 Citibank Korea Inc. Money market deposit account and term deposits BUSAN BANK and others Citibank Korea Inc. 53,778 유동화 관련 신탁예 금 및 자본금 Total of Restricted financial assets 53,798 Disclosure of financial assets at fair value through profit or loss Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets at fair value through profit or loss Financial assets, class Beneficiary certificate 899,264 Equity invested 8,359 Debt securities 250,702 Total of Financial assets, class 1,158,325 DART dart.fss.or.kr Page 57
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11. Financial assets at fair value through other comprehensive income (Consolidated) Ending of Last Fiscal Year (Unit : million, KRW) Financial assets at fair value through profit or loss Financial assets, class Beneficiary certificate 700,052 Equity invested 9,936 Debt securities 0 Total of Financial assets, class 709,988 Detail of financial assets at fair value through other comprehensive income Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets at fair value through other comprehensive income Financial assets, class Public stocks Hotel Shilla Co., Ltd. stock 26,978 Cheil Communications Inc. stock 71,050 S-1 Corporation stock 60,977 Korea Ratings Co., Ltd. stock 5,816 Nice Information Service Co., Ltd. stock 12,838 Nice Holdings Co., Ltd. stock 5,863 Private stocks Renault Korea Co., Ltd. stock 164,245 Mybi Co., Ltd. stock 2,202 Saeil Credit Information Inc. stock 703 Samsung Solution Co., Ltd. stock 5 Tongyang Leisure Co., Ltd. stock 764 Total of Financial assets, class 351,441 Ending of Last Fiscal Year (Unit : million, KRW) Financial assets at fair value through other comprehensive income Financial assets, class Public stocks Hotel Shilla Co., Ltd. stock 19,367 DART dart.fss.or.kr Page 58
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12. Financial assets at amortised cost (Consolidated) Cheil Communications Inc. stock 59,325 S-1 Corporation stock 42,924 Korea Ratings Co., Ltd. stock 5,245 Nice Information Service Co., Ltd. stock 11,225 Nice Holdings Co., Ltd. stock 4,639 Private stocks Renault Korea Co., Ltd. stock 164,245 Mybi Co., Ltd. stock 2,202 Saeil Credit Information Inc. stock 703 Samsung Solution Co., Ltd. stock 5 Tongyang Leisure Co., Ltd. stock 764 Total of Financial assets, class 310,644 Description of the company name 기존 르노코리아자동차㈜는 전기 중 르노코리아㈜로 사명을 변경하였습니다. Disclosure of dividends recognised for investments in equity instruments designated as measured at fair value through other comprehensive income[ text block ] Disclosure of dividends recognised for investments in equity instruments designated as measured at fair value through other comprehensive income Current Fiscal Year (Quarter) (Unit : million, KRW) Disclosed Amount Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting period 9,185 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Disclosed Amount Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting period 17,982 DART dart.fss.or.kr Page 59
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Details of financial assets at amortised cost Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets at amortised cost Financial assets, class Credit purchase assets Carrying amount Principal amount 20,915,335 Deferred miscellaneous gains (loss) 26,400 Present value discount (77,326) Accumulated impairment (294,408) Total of Carrying amount 20,570,001 Loan receivable assets Carrying amount Principal amount 7,631,072 Deferred miscellaneous gains (loss) 3,258 Present value discount (58) Accumulated impairment (519,569) Total of Carrying amount 7,114,703 Installment financial assets Carrying amount Principal amount 372,247 Deferred miscellaneous gains (loss) 3,016 Present value discount (1,042) Accumulated impairment (4,852) Total of Carrying amount 369,369 Other financial assets Carrying amount Principal amount 623,352 Deferred miscellaneous gains (loss) Present value discount (1,541) Accumulated impairment (16,643) Total of Carrying amount 605,168 Debt securities Carrying amount Principal amount 34,736 Deferred DART dart.fss.or.kr Page 60
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miscellaneous gains (loss) Present value discount Accumulated impairment (174) Total of Carrying amount 34,562 Total of Financial assets, class 28,693,803 Ending of Last Fiscal Year (Unit : million, KRW) Financial assets at amortised cost Financial assets, class Credit purchase assets Carrying amount Principal amount 18,692,508 Deferred miscellaneous gains (loss) 14,458 Present value discount (44,172) Accumulated impairment (299,999) Total of Carrying amount 18,362,795 Loan receivable assets Carrying amount Principal amount 7,258,087 Deferred miscellaneous gains (loss) 2,759 Present value discount (54) Accumulated impairment (482,282) Total of Carrying amount 6,778,510 Installment financial assets Carrying amount Principal amount 365,964 Deferred miscellaneous gains (loss) 1,612 Present value discount (157) Accumulated impairment (7,298) Total of Carrying amount 360,121 Other financial assets Carrying amount Principal amount 442,488 Deferred miscellaneous DART dart.fss.or.kr Page 61
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gains (loss) Present value discount (2,056) Accumulated impairment (14,995) Total of Carrying amount 425,437 Debt securities Carrying amount Principal amount 14,992 Deferred miscellaneous gains (loss) Present value discount Accumulated impairment (75) Total of Carrying amount 14,917 Total of Financial assets, class 25,941,780 Disclosure of changes in allowance for credit losses of financial assets at amortised cost[ text block ] Disclosure of changes in allowance for credit losses of financial assets at amortised cost Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets, category Financial assets at amortised cost, category Carrying amount Accumulated impairment Type of measurement of expected credit losses Total of Type of measurement of expected credit losses 12-month expected credit losses Lifetime expected credit losses Credit impairment of financial instruments Total of Credit impairment of financial instruments Credit impairment of financial instruments Total of Credit impairment of financial instruments Financial instruments not credit-impaired Financial instruments credit- impaired Financial instruments not credit-impaired Financial instruments credit- impaired Financial assets at beginning of period (289,970) (288,903) (225,776) (514,679) (804,649) Transfers to 12- month expected credit losses type (25,621) 25,603 18 25,621 0 Transfers to Lifetime expected credit losses type 20,492 (20,822) 330 (20,492) 0 Transfers to Impaired financial assets 1,856 2,685 (4,541) (1,856) 0 Reversal (addition) of credit loss, financial assets (112,869) (150,399) (321,851) (472,250) (585,119) DART dart.fss.or.kr Page 62
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Decrease through write-off, financial assets 103,249 138,726 415,230 553,956 657,205 Increase through recovery of written- off financial assets 0 0 (180,498) (180,498) (180,498) Increase (decrease) through other movements, financial assets 0 0 77,415 77,415 77,415 Financial assets at beginning of period (302,863) (293,110) (239,673) (532,783) (835,646) Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Financial assets, category Financial assets at amortised cost, category Carrying amount Accumulated impairment Type of measurement of expected credit losses Total of Type of measurement of expected credit losses 12-month expected credit losses Lifetime expected credit losses Credit impairment of financial instruments Total of Credit impairment of financial instruments Credit impairment of financial instruments Total of Credit impairment of financial instruments Financial instruments not credit-impaired Financial instruments credit- impaired Financial instruments not credit-impaired Financial instruments credit- impaired Financial assets at beginning of period (262,625) (314,060) (241,657) (555,717) (818,342) Transfers to 12- month expected credit losses type (24,934) 24,912 22 24,934 0 Transfers to Lifetime expected credit losses type 15,949 (16,309) 360 (15,949) 0 Transfers to Impaired financial assets 1,350 2,869 (4,219) (1,350) 0 Reversal (addition) of credit loss, financial assets (83,946) (119,953) (293,657) (413,610) (497,556) Decrease through write-off, financial assets 88,009 151,701 427,889 579,590 667,599 Increase through recovery of written- off financial assets 0 0 (166,855) (166,855) (166,855) Increase (decrease) through other movements, financial assets 0 0 63,463 63,463 63,463 DART dart.fss.or.kr Page 63
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Financial assets at beginning of period (266,197) (270,840) (214,654) (485,494) (751,691) Disclosure of changes in gross carrying amount of financial assets at amortised cost Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets, category Financial assets at amortised cost, category Carrying amount Gross carrying amount Type of measurement of expected credit losses Total of Type of measurement of expected credit losses 12-month expected credit losses Lifetime expected credit losses Credit impairment of financial instruments Total of Credit impairment of financial instruments Credit impairment of financial instruments Total of Credit impairment of financial instruments Financial instruments not credit-impaired Financial instruments credit- impaired Financial instruments not credit-impaired Financial instruments credit- impaired Financial assets at beginning of period 23,868,346 2,611,975 266,108 2,878,083 26,746,429 Transfers to 12- month expected credit losses type 268,610 (268,584) (26) (268,610) 0 Transfers to Lifetime expected credit losses type (583,519) 583,880 (361) 583,519 0 Transfers to Impaired financial assets (55,171) (23,300) 78,471 55,171 0 Increase (decrease) through origination or purchase, recovery of written off and other movements, financial assets 3,124,975 (36,307) 351,557 315,250 3,440,225 Decrease through write-off, financial assets (103,249) (138,726) (415,230) (553,956) (657,205) Financial assets at beginning of period 26,519,992 2,728,938 280,519 3,009,457 29,529,449 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Financial assets, category Financial assets at amortised cost, category Carrying amount Gross carrying amount Type of measurement of expected credit losses Total of Type of measurement of expected credit losses 12-month expected credit losses Lifetime expected credit losses Credit impairment of financial instruments Total of Credit impairment of financial instruments Credit impairment of financial instruments Total of Credit impairment of financial instruments Financial instruments not credit-impaired Financial instruments credit- impaired Financial instruments not credit-impaired Financial instruments credit- impaired DART dart.fss.or.kr Page 64
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Financial assets at beginning of period 22,431,780 2,873,268 283,579 3,156,847 25,588,627 Transfers to 12- month expected credit losses type 292,678 (292,647) (31) (292,678) 0 Transfers to Lifetime expected credit losses type (541,339) 541,851 (512) 541,339 0 Transfers to Impaired financial assets (47,023) (25,386) 72,409 47,023 0 Increase (decrease) through origination or purchase, recovery of written off and other movements, financial assets 1,336,273 (377,929) 325,349 (52,580) 1,283,693 Decrease through write-off, financial assets (88,009) (151,701) (427,889) (579,590) (667,599) Financial assets at beginning of period 23,384,360 2,567,456 252,905 2,820,361 26,204,721 Disclosure of credit purchase assets[ text block ] Disclosure of credit purchase assets Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets at amortised cost Financial assets, class Credit purchase assets Credit purchase assets arising from providing single- payment credit services Carrying amount Principal amount 6,838,369 Credit purchase assets arising from providing installment credit services 11,828,709 Credit purchase assets arising from providing other credit services 2,248,257 Ending of Last Fiscal Year (Unit : million, KRW) Financial assets at amortised cost DART dart.fss.or.kr Page 65
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Financial assets, class Credit purchase assets Credit purchase assets arising from providing single- payment credit services Carrying amount Principal amount 6,106,624 Credit purchase assets arising from providing installment credit services 10,260,809 Credit purchase assets arising from providing other credit services 2,325,075 Disclosure of loan receivable assets[ text block ] Disclosure of loan receivable assets Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets at amortised cost Financial assets, class Loan receivable assets Loan receivable assets arising from providing cash advances services Carrying amount Principal amount 1,035,766 Loan receivable assets arising from providing card loans services 6,530,637 Loan receivable assets arising from providing customer loans services 64,667 Loan receivable assets arising from providing factoring services 2 Ending of Last Fiscal Year (Unit : million, KRW) Financial assets at amortised cost Financial assets, class Loan receivable assets Loan receivable assets arising from providing cash advances services Carrying amount Principal amount 1,034,130 Loan receivable assets arising from 6,179,069 DART dart.fss.or.kr Page 66
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providing card loans services Loan receivable assets arising from providing customer loans services 44,500 Loan receivable assets arising from providing factoring services 388 Disclosure of installment financial assets[ text block ] Disclosure of installment financial assets Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets at amortised cost Financial assets, class Installment financial assets Installment financial assets arising from providing installment services for automobiles Carrying amount Principal amount 367,471 Installment financial assets arising from providing installment services for electronics 4,765 Installment financial assets arising from providing installment services for consumer durables and industrial goods 11 Ending of Last Fiscal Year (Unit : million, KRW) Financial assets at amortised cost Financial assets, class Installment financial assets Installment financial assets arising from providing installment services for automobiles Carrying amount Principal amount 360,956 Installment financial assets arising from providing installment services for 4,989 DART dart.fss.or.kr Page 67
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13. Finance lease receivables (Consolidated) electronics Installment financial assets arising from providing installment services for consumer durables and industrial goods 19 Disclosure of other financial assets[ text block ] Disclosure of other financial assets Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets at amortised cost Financial assets, class Other financial assets Receivables Carrying amount Principal amount 468,369 Accrued income 108,222 Loans to employees 2,803 Guarantee deposits 22,246 Right for facility use recognised in financial assets 16,590 Miscellaneous Financial Assets At Amortised Cost 5,122 Ending of Last Fiscal Year (Unit : million, KRW) Financial assets at amortised cost Financial assets, class Other financial assets Receivables Carrying amount Principal amount 282,303 Accrued income 111,543 Loans to employees 2,820 Guarantee deposits 24,244 Right for facility use recognised in financial assets 16,495 Miscellaneous Financial Assets At Amortised Cost 5,083 Disclosure of maturity analysis of finance lease payments receivable [text block] Disclosure of maturity analysis of finance lease payments receivable Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Undiscounted finance lease Unearned finance income relating to Net investment in finance lease DART dart.fss.or.kr Page 68
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payments to be received finance lease payments receivable Aggregated time bands Not later than one year 15,225 596 14,629 Later than one year and not later than two years 6,299 504 5,795 Later than two years and not later than three years 5,535 724 4,811 Later than three years and not later than four years 4,733 815 3,918 Later than four years and not later than five years 7,785 1,602 6,183 Total of Aggregated time bands 39,577 4,241 35,336 Ending of Last Fiscal Year (Unit : million, KRW) Undiscounted finance lease payments to be received Unearned finance income relating to finance lease payments receivable Net investment in finance lease Aggregated time bands Not later than one year 18,681 682 17,999 Later than one year and not later than two years 7,215 604 6,611 Later than two years and not later than three years 3,370 492 2,878 Later than three years and not later than four years 2,039 409 1,630 Later than four years and not later than five 1,826 451 1,375 DART dart.fss.or.kr Page 69
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years Total of Aggregated time bands 33,131 2,638 30,493 Disclosure of finance lease receivables[ text block ] Disclosure of finance lease receivables Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Gross carrying amount Accumulated impairment Total of Carrying amount Finance lease receivables related to on-going lease contracts 34,772 (99) 34,673 Finance lease receivables related to termination or cancellation of lease contracts 564 (563) 1 Finance lease receivables total 35,336 (662) 34,674 Ending of Last Fiscal Year (Unit : million, KRW) Gross carrying amount Accumulated impairment Total of Carrying amount Finance lease receivables related to on-going lease contracts 29,923 (123) 29,800 Finance lease receivables related to termination or cancellation of lease contracts 570 (570) 0 Finance lease receivables total 30,493 (693) 29,800 Disclosure of changes in allowance for credit losses of finance lease receivables[ text block ] Disclosure of changes in allowance for credit losses of finance lease receivables Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets, class Finance lease receivables Carrying amount Accumulated impairment DART dart.fss.or.kr Page 70
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Type of measurement of expected credit losses Total of Type of measurement of expected credit losses 12-month expected credit losses Lifetime expected credit losses Credit impairment of financial instruments Total of Credit impairment of financial instruments Credit impairment of financial instruments Total of Credit impairment of financial instruments Financial instruments not credit-impaired Financial instruments credit- impaired Financial instruments not credit-impaired Financial instruments credit- impaired Financial assets at beginning of period (57) (17) (619) (636) (693) Transfers to 12- month expected credit losses type (3) 3 0 3 0 Transfers to Lifetime expected credit losses type 0 0 0 0 0 Transfers to Impaired financial assets 0 12 (12) 0 0 Reversal (addition) of credit loss, financial assets 14 (6) 31 25 39 Decrease through write-off, financial assets 0 0 4 4 4 Increase through recovery of written- off financial assets 0 0 (31) (31) (31) Increase (decrease) through other movements, financial assets 0 0 19 19 19 Financial assets at ending of period (46) (8) (608) (616) (662) Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Financial assets, class Finance lease receivables Carrying amount Accumulated impairment Type of measurement of expected credit losses Total of Type of measurement of expected credit losses 12-month expected credit losses Lifetime expected credit losses Credit impairment of financial instruments Total of Credit impairment of financial instruments Credit impairment of financial instruments Total of Credit impairment of financial instruments Financial instruments not credit-impaired Financial instruments credit- impaired Financial instruments not credit-impaired Financial instruments credit- impaired Financial assets at beginning of period (134) (98) (802) (900) (1,034) Transfers to 12- month expected credit losses type 0 0 0 0 0 DART dart.fss.or.kr Page 71
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Transfers to Lifetime expected credit losses type 5 (13) 8 (5) 0 Transfers to Impaired financial assets 0 72 (72) 0 0 Reversal (addition) of credit loss, financial assets 48 24 (38) (14) 34 Decrease through write-off, financial assets 0 0 239 239 239 Increase through recovery of written- off financial assets 0 0 (33) (33) (33) Increase (decrease) through other movements, financial assets 0 0 (7) (7) (7) Financial assets at ending of period (81) (15) (705) (720) (801) Disclosure of changes in financial lease receivables[ text block ] Disclosure of changes in financial lease receivables Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets, class Finance lease receivables Carrying amount Gross carrying amount Type of measurement of expected credit losses Total of Type of measurement of expected credit losses 12-month expected credit losses Lifetime expected credit losses Credit impairment of financial instruments Total of Credit impairment of financial instruments Credit impairment of financial instruments Total of Credit impairment of financial instruments Financial instruments not credit-impaired Financial instruments credit- impaired Financial instruments not credit-impaired Financial instruments credit- impaired Financial assets at beginning of period 27,484 2,351 658 3,009 30,493 Transfers to 12- month expected credit losses type 703 (703) 0 (703) 0 Transfers to Lifetime expected credit losses type (138) 138 0 138 0 Transfers to Impaired financial assets (33) (50) 83 33 0 DART dart.fss.or.kr Page 72
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Increase (decrease) through origination or purchase, recovery of written off and other movements, financial assets 5,235 (293) (95) (388) 4,847 Decrease through write-off, financial assets 0 0 (4) (4) (4) Financial assets at ending of period 33,251 1,443 642 2,085 35,336 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Financial assets, class Finance lease receivables Carrying amount Gross carrying amount Type of measurement of expected credit losses Total of Type of measurement of expected credit losses 12-month expected credit losses Lifetime expected credit losses Credit impairment of financial instruments Total of Credit impairment of financial instruments Credit impairment of financial instruments Total of Credit impairment of financial instruments Financial instruments not credit-impaired Financial instruments credit- impaired Financial instruments not credit-impaired Financial instruments credit- impaired Financial assets at beginning of period 46,139 4,806 862 5,668 51,807 Transfers to 12- month expected credit losses type 94 (94) 0 (94) 0 Transfers to Lifetime expected credit losses type (1,270) 1,285 (15) 1,270 0 Transfers to Impaired financial assets (75) (251) 326 75 0 Increase (decrease) through origination or purchase, recovery of written off and other movements, financial assets (11,997) (2,437) (157) (2,594) (14,591) Decrease through write-off, financial assets 0 0 (239) (239) (239) Financial assets at ending of period 32,891 3,309 777 4,086 36,977 DART dart.fss.or.kr Page 73
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14. Operating lease assets, property and equipment (Consolidated) TitleDisclosure of detailed information about property, plant and equipment subject to operating leases[ text block ] TitleDisclosure of detailed information about property, plant and equipment subject to operating leases Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Operating lease assets Property, plant and equipment by operating lease status Operating lease assets Carrying amount Gross carrying amount 700,811 Accumulated depreciation and amortisation (230,523) Accumulated impairment (7,803) Total of Carrying amount 462,485 Ending of Last Fiscal Year (Unit : million, KRW) Operating lease assets Property, plant and equipment by operating lease status Operating lease assets Carrying amount Gross carrying amount 651,057 Accumulated depreciation and amortisation (216,917) Accumulated impairment (7,570) Total of Carrying amount 426,570 Disclosure of reconciliation of changes in property plant and equipment subject to operating leases[ text block ] Disclosure of reconciliation of changes in property plant and equipment subject to operating leases Current Fiscal Year (Quarter) (Unit : million, KRW) Beginning of the period Additions Disposals and retirements Depreciation Impairment loss End of the period Property, plant and equipment by operating lease status Operating lease assets 426,570 149,713 (35,063) (74,558) (4,177) 462,485 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Beginning of the Additions Disposals and Depreciation Impairment loss End of the period DART dart.fss.or.kr Page 74
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period retirements Property, plant and equipment by operating lease status Operating lease assets 356,226 173,562 (37,425) (66,848) (3,388) 422,127 Disclosure of maturity analysis of operating lease payments[ text block ] Disclosure of maturity analysis of operating lease payments Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Undiscounted operating lease payments to be received Aggregated time bands Not later than one year 102,878 Later than one year and not later than two years 75,401 Later than two years and not later than three years 49,798 Later than three years and not later than four years 15,343 Later than four years and not later than five years 2,165 Later than five years 4 Total of Aggregated time bands 245,589 Ending of Last Fiscal Year (Unit : million, KRW) Undiscounted operating lease payments to be received Aggregated time bands Not later than one year 92,255 Later than one year and not later than two years 63,141 Later than two years and not later than three years 50,970 Later than three years and not later than four years 19,815 Later than four years and not later than five years 1,821 Later than five years 0 Total of Aggregated time bands 228,002 Disclosure of detailed information about property, plant and equipment not subject to operating leases[ text block ] Disclosure of detailed information about property, plant and equipment not subject to operating leases Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) DART dart.fss.or.kr Page 75
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Property, plant and equipment Property, plant and equipment by operating lease status Property, plant and equipment not subject to operating leases Property, plant and equipment Vehicles Carrying amount Gross carrying amount 2,714 Accumulated depreciation and amortisation (1,338) Accumulated impairment (76) Total of Carrying amount 1,300 Office equipment Carrying amount Gross carrying amount 206,701 Accumulated depreciation and amortisation (175,818) Accumulated impairment (7,500) Total of Carrying amount 23,383 Other property, plant and equipment Carrying amount Gross carrying amount 94 Accumulated depreciation and amortisation 0 Accumulated impairment 0 Total of Carrying amount 94 Total of Property, plant and equipment 24,777 Ending of Last Fiscal Year (Unit : million, KRW) Property, plant and equipment Property, plant and equipment by operating lease status Property, plant and equipment not subject to operating leases Property, plant and equipment Vehicles Carrying amount Gross carrying amount 2,620 Accumulated depreciation and amortisation (1,281) Accumulated impairment (97) Total of Carrying amount 1,242 Office equipment Carrying amount Gross carrying amount 202,701 Accumulated depreciation and amortisation (170,651) Accumulated impairment (7,502) Total of Carrying amount 24,548 Other property, Carrying amount Gross carrying 94 DART dart.fss.or.kr Page 76
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15. Intangible assets (Consolidated) plant and equipment amount Accumulated depreciation and amortisation 0 Accumulated impairment 0 Total of Carrying amount 94 Total of Property, plant and equipment 25,884 운용리스 대상이 아닌 유형자산의 변동내역에 대한 공시 Disclosure of reconciliation of changes in property plant and equipment not subject to operating leases Current Fiscal Year (Quarter) (Unit : million, KRW) Beginning of the period Additions Disposals and retirements Impairment loss Depreciation Increase (decrease) through transfers End of the period Property, plant and equipment by operating lease status Property, plant and equipment not subject to operating leases Property, plant and equipment Vehicles 1,242 450 (42) 0 (350) 0 1,300 Office equipment 24,548 6,144 (25) 0 (7,284) 0 23,383 Other property, plant and equipment 94 0 0 0 0 0 94 Construction in progress Total of Property, plant and equipment 25,884 6,594 (67) 0 (7,634) 0 24,777 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Beginning of the period Additions Disposals and retirements Impairment loss Depreciation Increase (decrease) through transfers End of the period Property, plant and equipment by operating lease status Property, plant and equipment not subject to operating leases Property, plant and equipment Vehicles 1,167 415 (135) 0 (326) 0 1,121 Office equipment 26,504 2,189 (115) 0 (7,305) 0 21,273 Other property, plant and equipment 94 0 0 0 0 0 94 Construction in progress 2,032 0 0 0 0 0 2,032 Total of Property, plant and equipment 29,797 2,604 (250) 0 (7,631) 0 24,520 Disclosure of detailed information about intangible assets[ text block ] Disclosure of detailed information about intangible assets Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Intangible assets other than goodwill Intangible assets other than goodwill Trademark rights Carrying amount Gross carrying amount 335 Accumulated depreciation and amortisation (283) Accumulated impairment (24) DART dart.fss.or.kr Page 77
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Total of Carrying amount 28 Development costs Carrying amount Gross carrying amount 557,452 Accumulated depreciation and amortisation (476,651) Accumulated impairment (11,239) Total of Carrying amount 69,562 Membership Carrying amount Gross carrying amount 27,467 Accumulated depreciation and amortisation 0 Accumulated impairment (3,409) Total of Carrying amount 24,058 Other intangible assets Carrying amount Gross carrying amount 200,525 Accumulated depreciation and amortisation (188,134) Accumulated impairment (39) Total of Carrying amount 12,352 Total of Intangible assets other than goodwill 106,000 Ending of Last Fiscal Year (Unit : million, KRW) Intangible assets other than goodwill Intangible assets other than goodwill Trademark rights Carrying amount Gross carrying amount 326 Accumulated depreciation and amortisation (269) Accumulated impairment (24) Total of Carrying amount 33 Development costs Carrying amount Gross carrying amount 552,622 Accumulated depreciation and (459,124) DART dart.fss.or.kr Page 78
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amortisation Accumulated impairment (11,239) Total of Carrying amount 82,259 Membership Carrying amount Gross carrying amount 24,546 Accumulated depreciation and amortisation 0 Accumulated impairment (3,409) Total of Carrying amount 21,137 Other intangible assets Carrying amount Gross carrying amount 199,064 Accumulated depreciation and amortisation (183,792) Accumulated impairment (39) Total of Carrying amount 15,233 Total of Intangible assets other than goodwill 118,662 영업권 이외의 무형자산의 변동내역에 대한 공시 Disclosure of reconciliation of changes in intangible assets other than goodwill Current Fiscal Year (Quarter) (Unit : million, KRW) Intangible assets other than goodwill at beginning of period Additions Disposals and retirements Impairment loss Reversal of impairment loss Amortisation Increase (decrease) through transfers Intangible assets other than goodwill at ending of period Intangible assets other than goodwill Trademark rights 33 9 0 0 0 (14) 0 28 Development costs 82,259 27,279 (22,449) 0 0 (17,527) 0 69,562 Membership 21,137 2,921 0 0 0 0 0 24,058 Other intangible assets 15,233 1,928 (467) 0 0 (4,342) 0 12,352 Total of Intangible assets other than goodwill 118,662 32,137 (22,916) 0 0 (21,883) 0 106,000 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Intangible assets other than goodwill at beginning of period Additions Disposals and retirements Impairment loss Reversal of impairment loss Amortisation Increase (decrease) through transfers Intangible assets other than goodwill at ending of period Intangible assets other than goodwill Trademark rights 30 15 0 0 0 (15) 0 30 Development costs 79,655 23,563 (13,888) 0 0 (16,362) 0 72,968 Membership 24,158 0 0 (564) 0 0 0 23,594 Other intangible 18,796 2,238 (13) 0 0 (5,871) 0 15,150 DART dart.fss.or.kr Page 79
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16. Right-of-use assets (Consolidated) assets Total of Intangible assets other than goodwill 122,639 25,816 (13,901) (564) 0 (22,248) 0 111,742 Disclosure of quantitative information about right-of-use assets[ text block ] Disclosure of quantitative information about right-of-use assets Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Right-of-use assets Assets Properties Carrying amount Gross carrying amount 42,403 Accumulated depreciation and amortisation (16,593) Total of Carrying amount 25,810 Others Carrying amount Gross carrying amount 3,886 Accumulated depreciation and amortisation (2,870) Total of Carrying amount 1,016 Total of Assets 26,826 Ending of Last Fiscal Year (Unit : million, KRW) Right-of-use assets Assets Properties Carrying amount Gross carrying amount 38,822 Accumulated depreciation and amortisation (10,456) Total of Carrying amount 28,366 Others Carrying amount Gross carrying amount 252 Accumulated depreciation and amortisation (93) Total of Carrying amount 159 Total of Assets 28,525 Disclosure of reconciliation of changes in right of use assets[ text block ] DART dart.fss.or.kr Page 80
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17. Derivatives (Consolidated) Disclosure of reconciliation of changes in right of use assets Current Fiscal Year (Quarter) (Unit : million, KRW) Right-of-use assets, at beginning of period Additions to right- of-use assets Decrease due to termination or cancellation of lease contracts, right-of-use assets Depreciation, right- of-use assets Right-of-use assets, at ending of period Assets Properties 28,366 18,361 (2,986) (17,931) 25,810 Others 159 3,871 0 (3,014) 1,016 Total of Assets 28,525 22,232 (2,986) (20,945) 26,826 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Right-of-use assets, at beginning of period Additions to right- of-use assets Decrease due to termination or cancellation of lease contracts, right-of-use assets Depreciation, right- of-use assets Right-of-use assets, at ending of period Assets Properties 31,888 12,541 (3,201) (17,973) 23,255 Others 232 3,922 0 (3,159) 995 Total of Assets 32,120 16,463 (3,201) (21,132) 24,250 Disclosure of risk management strategy related to hedge accounting[ text block ] Disclosure of risk management strategy related to hedge accounting Hedges Cash flow hedges Derivatives type Swap contract Derivative contract type Foreign currency-related Interest rates-related Description of nature of risks being hedged 연결실체는 변동이자율 지급조 건의 외화사채의 환율변동위험 및 이자율변동위험을 회피하기 위하여 통화스왑계약을 금융기 관과 체결하고 있으며, 변동이자 율 지급조건의 사채 및 차입금의 이자율변동위험을 회피하기 위 하여 이자율스왑계약을 금융기 관과 체결하고 있습니다. 연결실체는 변동이자율 지급조 건의 외화사채의 환율변동위험 및 이자율변동위험을 회피하기 위하여 통화스왑계약을 금융기 관과 체결하고 있으며, 변동이자 율 지급조건의 사채 및 차입금의 이자율변동위험을 회피하기 위 하여 이자율스왑계약을 금융기 관과 체결하고 있습니다. DART dart.fss.or.kr Page 81
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Description of hedging instruments used to hedge risk exposures and how they are used 또한, 통화스왑 계약에 따라 개 시일에 원금을 교환하고 사전에 정해진 명목원금에 고정금리를 적용하여 계산된 금액을 지급하 고, 외화에 사전에 약정된 환율 및 금리를 적용하여 계산된 금액 을 교환합니다그리고 종료일에 는 개시일에 교환환 원금을 재교 환합니다 이자율스왑에 따라 사전에 정해 진 명목금액에 고정이자율과 변 동이자율의 차이를 적용하여 계 산된 차익을 교환함으로써, 차입 부채와 원화변동금리부사채의 변동금리조건이 고정금리조건으 로 전환되어 현금흐름 변동위험 을 제거합니다 Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are 이자율스왑 및 통화스왑 계약에 따라 위험회피수단의 명목가액 을 위험회피대상의 액면가액과 일치시키는 방법으로 위험회피 비율을 결정합니다 이자율스왑 및 통화스왑 계약에 따라 위험회피수단의 명목가액 을 위험회피대상의 액면가액과 일치시키는 방법으로 위험회피 비율을 결정합니다 Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [text block] Disclosure of information about terms and conditions of hedging instruments(interest rate swap contract) and how they affect future cash flows Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Hedging instruments Interest rate swap contract Aggregated time bands Total of Aggregated time bands Not later than one year Later than one year and not later than two years Later than two years and not later than three years Later than three years and not later than four years Later than four years and not later than five years Later than five years Nominal amount of hedging instrument 30,000 0 450,000 0 0 250,000 730,000 Average price- interest rate 0.0302 0.0000 0.0249 0.0290 Ending of Last Fiscal Year (Unit : million, KRW) Hedging instruments Interest rate swap contract Aggregated time bands Total of Aggregated time bands Not later than one year Later than one year and not later than two years Later than two years and not later than three years Later than three years and not later than four years Later than four years and not later than five years Later than five years Nominal amount of hedging instrument 370,000 30,000 0 0 0 250,000 650,000 Average price- interest rate 0.0305 0.0302 0.0290 Disclosure of information about terms and conditions of hedging instruments(currency swap contracts) and how they affect future cash flows[ text block ] Disclosure of information about terms and conditions of hedging instruments(currency swap contracts) and how they affect future cash flows Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Hedging instruments Currency swap contract DART dart.fss.or.kr Page 82
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Aggregated time bands Total of Aggregated time bands Not later than one year Later than one year and not later than two years Later than two years and not later than three years Later than three years and not later than four years Later than four years and not later than five years Later than five years Functional or presentation currency Total of Functional or presentation currency Functional or presentation currency Total of Functional or presentation currency Functional or presentation currency Total of Functional or presentation currency Functional or presentation currency Total of Functional or presentation currency Functional or presentation currency Total of Functional or presentation currency Functional or presentation currency Total of Functional or presentation currency USD EUR USD EUR USD EUR USD EUR USD EUR USD EUR Nominal amount of hedging instrument 532,627 805,703 1,194,450 680,999 0 0 3,213,779 Average price- exchange rate 1,141.49 1,268.55 1,367.50 1,327.57 1,362.00 1,551.60 Average price-interest rate 0.0156 0.0286 0.0385 0.0273 Ending of Last Fiscal Year (Unit : million, KRW) Hedging instruments Currency swap contract Aggregated time bands Total of Aggregated time bands Not later than one year Later than one year and not later than two years Later than two years and not later than three years Later than three years and not later than four years Later than four years and not later than five years Later than five years Functional or presentation currency Total of Functional or presentation currency Functional or presentation currency Total of Functional or presentation currency Functional or presentation currency Total of Functional or presentation currency Functional or presentation currency Total of Functional or presentation currency Functional or presentation currency Total of Functional or presentation currency Functional or presentation currency Total of Functional or presentation currency USD EUR USD EUR USD EUR USD EUR USD EUR USD EUR Nominal amount of hedging instrument 503,385 642,398 1,042,397 791,400 0 0 2,979,580 Average price- exchange rate 1,119.97 1,360.37 1,143.86 1,367.50 1,312.33 1,367.50 1,319.46 Average price-interest rate 0.0126 0.0177 0.0327 0.0392 Disclosure of detailed information about hedging instruments [text block] Disclosure of detailed information about hedging instruments Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Derivative assets Derivative liabilities Description of line item in statement of financial position that includes hedging instrument Accumulated other comprehensive income Hedges Cash flow hedges Derivatives type Swap contract Derivative contract type Foreign currency- related 310,769 0 파생상품자산, 파생 상품부채 (23,549) Interest rates- related 877 1,585 파생상품자산, 파생 상품부채 (530) DART dart.fss.or.kr Page 83
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Total of Derivative contract type 311,646 1,585 (24,079) Ending of Last Fiscal Year (Unit : million, KRW) Derivative assets Derivative liabilities Description of line item in statement of financial position that includes hedging instrument Accumulated other comprehensive income Hedges Cash flow hedges Derivatives type Swap contract Derivative contract type Foreign currency- related 468,720 0 파생상품자산, 파생 상품부채 (18,068) Interest rates- related 76 2,605 파생상품자산, 파생 상품부채 (1,893) Total of Derivative contract type 468,796 2,605 (19,961) Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [text block] Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting Current Fiscal Year (Quarter) (Unit : million, KRW) gains (losses) on change in fair value of derivatives Gain (loss) on transaction of derivatives held for hedging Other comprehensive income, net of tax, cash flow hedges Hedges Cash flow hedges Derivatives type Swap contract Derivative contract type Foreign currency- related (52,382) (4,301) (5,482) Interest rates-related 0 0 1,364 Total of Derivative contract type (52,382) (4,301) (4,118) Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) gains (losses) on change in fair value of derivatives Gain (loss) on transaction of derivatives held for hedging Other comprehensive income, net of tax, cash flow hedges Hedges Cash flow hedges Derivatives type Swap contract Derivative contract type Foreign currency- related 46,018 11,604 (18,810) Interest rates-related 0 0 (3,924) Total of Derivative contract type 46,018 11,604 (22,734) Disclosure of reconciliation of changes in reserve of cash flow hedges[ text block ] Disclosure of reconciliation of changes in reserve of cash flow hedges Current Fiscal Year (Quarter) (Unit : million, KRW) Accumulated other comprehensive income as beginning of period Profit or loss Valuation Accumulated other comprehensive income as beginning of period DART dart.fss.or.kr Page 84
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Equity Equity attributable to owners of parent Other Comprehensive income/loss accumulated amount (19,961) (33,871) 29,753 (24,079) Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Accumulated other comprehensive income as beginning of period Profit or loss Valuation Accumulated other comprehensive income as beginning of period Equity Equity attributable to owners of parent Other Comprehensive income/loss accumulated amount (2,935) (49,342) 26,608 (25,669) Disclosure of periods when cash flows expected to occur and when cash flows affect profit or loss[ text block ] Disclosure of periods when cash flows expected to occur and when cash flows affect profit or loss (Unit : million, KRW) Not later than one year Later than one year and not later than three years Later than three years Total of Aggregated time bands Derivatives, undiscounted cash inflows 798,206 2,352,850 757,814 3,908,870 Derivatives, undiscounted cash outflows (644,297) (2,146,747) (722,988) (3,514,032) Derivatives, undiscounted net cash flows 153,909 206,103 34,826 394,838 DART dart.fss.or.kr Page 85
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Description of periods when cash flows expected to occur 현금흐름위험회피 가 적용되는 파생 상품계약에 대하여 현금흐름 변동위험 에 노출되는 예상 최장기간은 2032년 5월까지이며, 기타 자본구성요소에 계 상된 파생상품평가 손익 중 만기도래 등으로 2025년 9월 30일부터 12개월 이내에 당기이익으 로 인식될 것으로 예상하는 금액(자 본에 부과된 이연 법인세 고려 후)은 3,899백만원입니다 . Description of periods when cash flows affect profit or loss 현금흐름위험회피 가 적용되는 파생 상품계약에 대하여 현금흐름 변동위험 에 노출되는 예상 최장기간은 2032년 5월까지이며, 기타 자본구성요소에 계 상된 파생상품평가 손익 중 만기도래 등으로 2025년 9월 30일부터 12개월 이내에 당기이익으 로 인식될 것으로 예상하는 금액(자 본에 부과된 이연 법인세 고려 후)은 3,899백만원입니다 . DART dart.fss.or.kr Page 86
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18. Borrowings and debentures (Consolidated) Reserve of cash flow hedges recognised in accumulated other comprehensive income after tax expected to be recognised in profit loss within 12 months from end of period 3,899 Disclosure of detailed information about borrowings [text block] Disclosure of detailed information about borrowings Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Interest rate Borrowings Borrowings by name Borrowings in Korean won Counterparties Woori Bank Ranges Bottom of range Top of range Total of Ranges 0 BNK Securities and others Ranges Bottom of range Top of range Total of Ranges SHINHAN BANK and others Ranges Bottom of range Top of range Total of Ranges Commercial paper securities issued Woori Bank Ranges Bottom of range Top of range Total of Ranges BNK Securities and others Ranges Bottom of range 0.0163 Top of range 0.0330 Total of Ranges 2,490,000 SHINHAN BANK and others Ranges Bottom of range Top of range Total of Ranges Repurchase agreements Woori Bank Ranges Bottom of range Top of range Total of Ranges BNK Securities and others Ranges Bottom of range Top of range Total of Ranges SHINHAN BANK and others Ranges Bottom of range 0.0258 Top of range 0.0261 Total of Ranges 153,500 Total of Borrowings by name 2,643,500 Ending of Last Fiscal Year (Unit : million, KRW) Interest rate Borrowings Borrowings by name Borrowings in Counterparties Woori Bank Ranges Bottom of range DART dart.fss.or.kr Page 87
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Korean won Top of range Total of Ranges 200,000 BNK Securities and others Ranges Bottom of range Top of range Total of Ranges SHINHAN BANK and others Ranges Bottom of range Top of range Total of Ranges Commercial paper securities issued Woori Bank Ranges Bottom of range Top of range Total of Ranges BNK Securities and others Ranges Bottom of range Top of range Total of Ranges 2,600,000 SHINHAN BANK and others Ranges Bottom of range Top of range Total of Ranges Repurchase agreements Woori Bank Ranges Bottom of range Top of range Total of Ranges BNK Securities and others Ranges Bottom of range Top of range Total of Ranges SHINHAN BANK and others Ranges Bottom of range Top of range Total of Ranges 0 Total of Borrowings by name 2,800,000 Disclosure of detailed information about debentures[ text block ] Disclosure of detailed information about debentures Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Interest rate Bonds issued Carrying amount Gross carrying amount Borrowings by name Debentures in Korean Ranges Bottom of range 0.0155 Top of range 0.0513 Total of Ranges 14,380,000 Debentures in foreign currency Ranges Bottom of range 0.0166 Top of range 0.0430 Total of Ranges 3,555,996 Present value discount Debentures in Korean Ranges Bottom of range Top of range Total of Ranges (7,753) Debentures in foreign currency Ranges Bottom of range Top of range Total of Ranges (7,675) Total of Carrying amount 17,920,568 Ending of Last Fiscal Year (Unit : million, KRW) Interest rate Bonds issued Carrying amount Gross carrying amount Borrowings by name Debentures in Korean Ranges Bottom of range Top of range Total of Ranges 12,160,000 Debentures in Ranges Bottom of range DART dart.fss.or.kr Page 88
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19. Provisions (Consolidated) foreign currency Top of range Total of Ranges 3,472,428 Present value discount Debentures in Korean Ranges Bottom of range Top of range Total of Ranges (6,046) Debentures in foreign currency Ranges Bottom of range Top of range Total of Ranges (7,047) Total of Carrying amount 15,619,335 Disclosure of other provisions[ text block ] Disclosure of other provisions Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Provisions Description of nature of obligation, other provisions Other provisions Points provisions 9,176 연결실체는 고정회원의 확보, 우수회원 보상 및 회원의 카드사용을 촉진 하기 위하여 시행하는 포인트 적립제도와 관련 하여, 매출과 관련되지 아니한 거래로 인하여 장래에 발생할 것으로 예상되는 지출액을 포인 트충당부채로 계상하고 있습니다. Provision for unused commitment 139,577 연결실체는 신용카드고 객에게 제공한 카드사용 약정한도(신용판매약정 한도 포함) 중 고객이 사 용하지 않은 약정한도에 대하여 미사용한도충당 부채로 계상하고 있습니 다. Other provisions 20,628 연결실체는 임직원의 미 사용복지포인트, 복구충 당부채 등과 관련하여 기타충당부채로 계상하 고 있습니다. Total of Other provisions 169,381 Ending of Last Fiscal Year (Unit : million, KRW) Provisions Description of nature DART dart.fss.or.kr Page 89
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of obligation, other provisions Other provisions Points provisions 8,214 연결실체는 고정회원의 확보, 우수회원 보상 및 회원의 카드사용을 촉진 하기 위하여 시행하는 포인트 적립제도와 관련 하여, 매출과 관련되지 아니한 거래로 인하여 장래에 발생할 것으로 예상되는 지출액을 포인 트충당부채로 계상하고 있습니다. Provision for unused commitment 172,828 연결실체는 신용카드고 객에게 제공한 카드사용 약정한도(신용판매약정 한도 포함) 중 고객이 사 용하지 않은 약정한도에 대하여 미사용한도충당 부채로 계상하고 있습니 다. Other provisions 24,160 연결실체는 임직원의 미 사용복지포인트, 복구충 당부채 등과 관련하여 기타충당부채로 계상하 고 있습니다. Total of Other provisions 205,202 Disclosure of reconciliation of changes in provisions Current Fiscal Year (Quarter) (Unit : million, KRW) Points provisions Provision for unused commitment Other provisions Total of Other provisions Provisions at beginning of period 8,214 172,828 24,160 205,202 Additional provisions, other provisions 22,766 0 8,690 31,456 Decrease through use or reversal, other provisions (21,804) (33,251) (12,222) (67,277) DART dart.fss.or.kr Page 90
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Provisions at beginning of period 9,176 139,577 20,628 169,381 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Points provisions Provision for unused commitment Other provisions Total of Other provisions Provisions at beginning of period 8,860 190,760 28,082 227,702 Additional provisions, other provisions 22,819 0 5,688 28,507 Decrease through use or reversal, other provisions (22,894) (10,339) (18,881) (52,114) Provisions at beginning of period 8,785 180,421 14,889 204,095 Disclosure of reconciliation of changes in provisions for unused commitments[ text block ] Disclosure of reconciliation of changes in provisions for unused commitments Current Fiscal Year (Quarter) (Unit : million, KRW) Other provisions Provision for unused commitment Type of measurement of expected credit losses Total of Type of measurement of expected credit losses 12-month expected credit losses Lifetime expected credit losses Credit impairment of financial instruments Total of Credit impairment of financial instruments Credit impairment of financial instruments Total of Credit impairment of financial instruments Financial instruments not credit-impaired Financial instruments credit- impaired Financial instruments not credit-impaired Financial instruments credit- impaired Provisions at beginning of period 123,104 49,020 704 49,724 172,828 Transfer to twelve month expected credit losses type other provisions 21,656 (21,469) (187) (21,656) 0 Transfer to lifetime expected credit losses type other provisions (5,399) 5,429 (30) 5,399 0 Transfer to impaired other provisions (1) (25) 26 1 0 Decrease through use or reversal, other provisions (42,365) 9,417 (303) 9,114 (33,251) DART dart.fss.or.kr Page 91
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20. Lease liabilities (Consolidated) Provisions at beginning of period 96,995 42,372 210 42,582 139,577 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Other provisions Provision for unused commitment Type of measurement of expected credit losses Total of Type of measurement of expected credit losses 12-month expected credit losses Lifetime expected credit losses Credit impairment of financial instruments Total of Credit impairment of financial instruments Credit impairment of financial instruments Total of Credit impairment of financial instruments Financial instruments not credit-impaired Financial instruments credit- impaired Financial instruments not credit-impaired Financial instruments credit- impaired Provisions at beginning of period 136,577 52,825 1,358 54,183 190,760 Transfer to twelve month expected credit losses type other provisions 24,744 (24,445) (299) (24,744) 0 Transfer to lifetime expected credit losses type other provisions (6,246) 6,284 (38) 6,246 0 Transfer to impaired other provisions (1) (37) 38 1 0 Decrease through use or reversal, other provisions (23,775) 13,418 18 13,436 (10,339) Provisions at beginning of period 131,299 48,045 1,077 49,122 180,421 Lease and lease liabilites, as a lessee Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Lease liabilities Carrying amount Gross carrying amount 28,327 Present value discount (1,279) Total of Carrying amount 27,048 Ending of Last Fiscal Year (Unit : million, KRW) Lease liabilities Carrying amount Gross carrying amount 28,982 Present value discount (1,245) Total of Carrying amount 27,737 Disclosure of maturity analysis of lease liabilities Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Not later than three Later than three Later than one year Later than three Later than five years Total of Aggregated DART dart.fss.or.kr Page 92
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months months and not later than one year and not later than three years years and not later than five years time bands Properties 6,124 6,381 9,733 5,065 0 27,303 Other assets 977 34 13 0 0 1,024 Gross lease liabilities 7,101 6,415 9,746 5,065 0 28,327 Ending of Last Fiscal Year (Unit : million, KRW) Not later than three months Later than three months and not later than one year Later than one year and not later than three years Later than three years and not later than five years Later than five years Total of Aggregated time bands Properties 12,558 5,742 5,785 4,749 1 28,835 Other assets 37 110 0 0 0 147 Gross lease liabilities 12,595 5,852 5,785 4,749 1 28,982 Disclosure of income and expenses and cash outflow relating to lease contracts[ text block ] Disclosure of income and expenses and cash outflow relating to lease contracts Current Fiscal Year (Quarter) (Unit : million, KRW) Disclosed Amount Depreciation, right-of-use assets 20,945 Depreciation related to properties lease contracts, right-of-use assets 17,931 Depreciation related to other property plant and equipment lease contracts, right-of-use asset 3,014 Interest expense on lease liabilities 689 Expense relating to leases of low-value assets for which recognition exemption has been used 1,223 Cash outflow for leases 21,650 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Disclosed Amount Depreciation, right-of-use assets 21,132 Depreciation related to properties lease contracts, right-of-use assets 17,973 Depreciation related to other property plant and equipment lease contracts, right-of-use asset 3,159 Interest expense on lease liabilities 469 DART dart.fss.or.kr Page 93
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21. Net defined benefit liability (asset) (Consolidated) Expense relating to leases of low-value assets for which recognition exemption has been used 937 Cash outflow for leases 21,761 Disclosure of defined benefit plans [text block] Disclosure of defined benefit plans Disclosed Amount Description of type of plan 확정급여제도 Description of nature of benefits provided by plan 연결실체는 종업원을 위하여 확정급여제도를 운 영하고 있으며, 이 제도에 따르면 종업원의 퇴직 시 근속 1년당 최종 3개월 평균급여에 퇴직 전 1년 이내에 지급한 상여금및 연차수당을 12등분 한 금액을 지급하도록 되어 있습니다. 사외적립자 산과 확정급여채무의 보험수리적평가는 예측단위 적립방식을 사용하여 적격성이 있는 독립적인 보 험계리법인에 의하여 수행되었습니다. Disclosure of net defined benefit liability (asset)[ text block ] Disclosure of net defined benefit liability (asset) Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Disclosed Amount Defined benefit obligation 235,966 Plan assets 248,311 Net defined benefit asset 12,345 Ending of Last Fiscal Year (Unit : million, KRW) Disclosed Amount Defined benefit obligation 231,614 Plan assets 249,165 Net defined benefit asset 17,551 순확정급여부채(자산)의 변동내역에 대한 공시 Disclosure of changes in net defined benefit liability (asset) Current Fiscal Year (Quarter) (Unit : million, KRW) Present value of defined benefit obligation Plan assets Total of Net defined benefit liability (asset) DART dart.fss.or.kr Page 94
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Net defined benefit liability (asset) at beginning of period 231,614 (249,165) (17,551) Increase in net defined benefit liability (asset) resulting from current service cost 12,377 0 12,377 Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income) 6,456 (7,026) (570) Total increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss 18,833 (7,026) 11,807 Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by employer 0 (7,000) (7,000) Increase (decrease) in net defined benefit liability (asset) resulting from payments from plan (14,430) 14,515 85 Operational management fee 0 314 314 Transfer from related party 0 0 0 Transfer to related party (51) 51 0 Net defined benefit liability (asset) at ending of period 235,966 (248,311) (12,345) Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Present value of defined benefit obligation Plan assets Total of Net defined benefit liability (asset) DART dart.fss.or.kr Page 95
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Net defined benefit liability (asset) at beginning of period 212,382 (241,977) (29,595) Increase in net defined benefit liability (asset) resulting from current service cost 11,317 0 11,317 Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income) 6,629 (7,476) (847) Total increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss 17,946 (7,476) 10,470 Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by employer 0 (4,000) (4,000) Increase (decrease) in net defined benefit liability (asset) resulting from payments from plan (16,139) 16,035 (104) Operational management fee 0 63 63 Transfer from related party 94 (80) 14 Transfer to related party 0 0 0 Net defined benefit liability (asset) at ending of period 214,283 (237,435) (23,152) Disclosure of fair value of plan assets [text block] Disclosure of fair value of plan assets Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Disclosed Amount DART dart.fss.or.kr Page 96
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22. Other financial liabilities (Consolidated) Cash and cash equivalents, amount contributed to fair value of plan assets 232,595 Beneficiary certificates 15,500 National pension fund 216 Total plan assets, at fair value 248,311 Cash and cash equivalents, percentage contributed to fair value of plan assets 0.9367 Beneficiary certificates, percentage contributed to fair value of plan assets 0.0624 National pension fund, percentage contributed to fair value of plan assets 0.0009 Financial institution, plan assets 연결실체는 당분기말 및 전기말 현재 국민연금전 환금 외 사외적립자산을 삼성생명보험㈜ 등에 적 립하고 있습니다. Ending of Last Fiscal Year (Unit : million, KRW) Disclosed Amount Cash and cash equivalents, amount contributed to fair value of plan assets 233,908 Beneficiary certificates 15,031 National pension fund 226 Total plan assets, at fair value 249,165 Cash and cash equivalents, percentage contributed to fair value of plan assets 0.9388 Beneficiary certificates, percentage contributed to fair value of plan assets 0.0603 National pension fund, percentage contributed to fair value of plan assets 0.0009 Financial institution, plan assets 연결실체는 당분기말 및 전기말 현재 국민연금전 환금 외 사외적립자산을 삼성생명보험㈜ 등에 적 립하고 있습니다. Other financial liabilities Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Disclosed Amount Payables 1,877,764 Accruals 256,417 Guarantee deposit withholdings 27,777 Miscellaneous other financial liabilities 38,171 Other financial liabilities 2,200,129 DART dart.fss.or.kr Page 97
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23. Other liabilities (Consolidated) Ending of Last Fiscal Year (Unit : million, KRW) Disclosed Amount Payables 1,385,398 Accruals 288,601 Guarantee deposit withholdings 30,385 Miscellaneous other financial liabilities 34,397 Other financial liabilities 1,738,781 Disclosure Of Other Liabilities Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Other liabilities Liabilities Other liabilities Advances 138,605 Deferred income 32,526 Contract liabilities Deferred fee and commission income 155,723 Deferred revenue of the points program 175,024 Others 39,592 Total of Liabilities 541,470 Ending of Last Fiscal Year (Unit : million, KRW) Other liabilities Liabilities Other liabilities Advances 99,733 Deferred income 23,917 Contract liabilities Deferred fee and commission income 147,538 Deferred revenue of the points program 175,425 Others 39,951 Total of Liabilities 486,564 Disclosure of deferred revenue of the points program[ text block ] Disclosure of deferred revenue of the points program (Unit : million, KRW) Disclosed Amount DART dart.fss.or.kr Page 98
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Description of accounting policy for deferred revenue of the points program 연결실체가 부담하는 포인트 중 매출거래의 일부 로 부여한 포인트에 대하여 최초매출대가(가맹점 수수료)에서 부여한 포인트의 공정가치에 해당하 는 금액을 수익에서차감하여 이연하였다가 동 포 인트가 회원에 의해 사용되는 시점, 즉 연결실체 가 포인트에 대한 의무를 모두 이행한 시점에 수 익으로 인식합니다. 따라서, 연결실체 부담포인트 중 매출적립 포인트의 부여시점에는 부여한 포인 트의 공정가치를 포인트이연수익으로 인식하고, 매출대가로 인식한 가맹점수수료수익 중 포인트 의 공정가치 해당액을 차감합니다. 연결실체는 카 드포인트 제공은 연결실체가 카드회원에게 고객 선택권을 제공한 것이며, 연결실체는 이에 대하여 본인으로 통제하고 있다고 판단하고 있습니다. Decreases of operating revenue for the current period when the Group determines that the franchisee arranges for the provision of goods or services to customers and uses net accounting 230,304 Decreases of operating expenses for the current period when the Group determines that the franchisee arranges for the provision of goods or services to customers and uses net accounting 230,304 Disclosure of reconciliation of changes in deferred revenue of the points program[ text block ] Disclosure of reconciliation of changes in deferred revenue of the points program Current Fiscal Year (Quarter) (Unit : million, KRW) Liabilities Other liabilities Contract liabilities Deferred revenue of the points program Deferred revenue of the points program at beginning of period 175,425 Deferred revenue 349,971 Realized revenue (350,372) Deferred revenue of the points program at ending of period 175,024 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Liabilities Other liabilities DART dart.fss.or.kr Page 99
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24. Equity (Consolidated) Contract liabilities Deferred revenue of the points program Deferred revenue of the points program at beginning of period 180,114 Deferred revenue 336,682 Realized revenue (335,504) Deferred revenue of the points program at ending of period 181,292 Disclosure of classes of share capital [text block] Disclosure of classes of share capital Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Ordinary shares Number of shares authorised 700,000,000 Total number of shares issued 115,858,891 Par value per share 5,000 Number of treasury shares 9,148,196 Issued capital, ordinary shares 614,794 Date of cancellation of treasury shares, which is the reason why total par value of issued shares is different from issued capital 2012-12-03 The number of shares cancelled 7,100,000 At cost of the cancelled treasury shares 294,129 Ending of Last Fiscal Year (Unit : million, KRW) Ordinary shares Number of shares authorised 700,000,000 Total number of shares issued 115,858,891 Par value per share 5,000 Number of treasury shares 9,148,196 Issued capital, ordinary shares 614,794 Date of cancellation of treasury shares, which is the reason why total par value of issued shares is different from issued capital 2012-12-03 The number of shares cancelled 7,100,000 At cost of the cancelled treasury shares 294,129 Components of equity[ text block ] Components of equity DART dart.fss.or.kr Page 100
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Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Disclosed Amount Issued capital 614,794 Capital surplus 1,941,830 Capital surplus Share premium 1,938,296 Other capital surplus 3,534 Capital adjustments (403,861) Capital adjustments Treasury shares (403,861) Accumulated other comprehensive income 138,319 Accumulated other comprehensive income Other comprehensive income change in fair value of financial assets measured at fair value through other comprehensive income 162,672 Other comprehensive income cashflow hedges (24,079) Comprehensive income gains losses equity method securities (274) Retained earnings 6,420,029 Equity 8,711,111 Ending of Last Fiscal Year (Unit : million, KRW) Disclosed Amount Issued capital 614,794 Capital surplus 1,941,830 Capital surplus Share premium 1,938,296 Other capital surplus 3,534 Capital adjustments (403,861) Capital adjustments Treasury shares (403,861) Accumulated other comprehensive income 111,929 Accumulated other comprehensive income Other comprehensive income change in fair value of financial assets measured at fair value through other comprehensive income 132,123 Other comprehensive income cashflow hedges (19,961) Comprehensive income gains losses equity method securities (233) Retained earnings 6,221,489 DART dart.fss.or.kr Page 101
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25. Retained earnings (Consolidated) Equity 8,486,181 Disclosure of retained earnings[ text block ] Disclosure of retained earnings Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Retained earnings Description of nature and purpose of reserves within equity Equity Equity attributable to owners of parent Retained earnings Legal reserve 299,736 상법상 지배기업은 자 본금의 50%에 달할 때까지 매결산기에 금 전에 의한 이익배당액 의 10% 이상을 이익 준비금으로 적립하도 록 규정되어 있으며, 동 이익준비금은 현 금으로 배당할 수 없 으며, 주주총회의 결 의에 의하여 이월결손 금의 보전과 자본전입 에만 사용될 수 있습 니다. Reserve for electronic financing 1,000 지배기업은 전자금융 거래법 제9조의 보험 또는 공제에 가입하거 나 준비금을 적립하는 등 필요한 조치를 하 여야 하는 금융기관에 해당되어, 2008년 3월 주주총회결의 에 따라 잉여금의 처분으 로 전자금융감독규정 상의 금액을 준비금으 로 적립하였습니다. Reserve for Personal Information damage compensation 1,000 지배기업은 개인정보 보호법 제39조의 9의 보험 또는 공제에 가 입하거나 준비금을 적 립하는 등 필요한 조 치를 하여야 하는 정 보통신서비스 제공자 등에 해당되어, DART dart.fss.or.kr Page 102
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2021년 3월 주주총회 결의에 따라 잉여금의 처분으로 준비금을 적 립하였습니다. Reserve for credit Information damage compensation 2,000 지배기업은 신용정보 의 이용 및 보호에 관 한 법률 제43조의 3의 보험 또는 공제에 가 입하거나 준비금을 적 립하는 등 필요한 조 치를 하여야 하는 신 용정보회사 등에 해당 되어, 2021년 3월 및 2024년 3월 주주총회 결의에 따라 잉여금의 처분으로 준비금을 적 립하였습니다. Reserve for credit card accident compensation 1,000 지배기업은 여신전문 금융업법 제16조의 보험이나 공제에 가입 하거나 준비금을 적립 하는 등 필요한 조치 를 하여야 하는 신용 카드업자에 해당되어, 2021년 3월 주주총회 결의에 따라 잉여금의 처분으로 준비금을 적 립하였습니다. Regulatory reserve for credit loss 574,725 지배기업은 한국채택 국제회계기준을 적용 하는 여신전문금융회 사에 해당되어 여신전 문금융업감독규정 제 11조(대손충당금 등 적립기준)에 따라 한 국채택국제회계기준 대손충당금 적립액이 금감원기준 건전성분 류에 따른 대손충당금 에 미달하여 그 차이 를 대손준비금으로 적 립하였습니다. Retained earnings before appropriations(accu mulated deficit before disposition) 5,540,568 DART dart.fss.or.kr Page 103
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Total of Equity 6,420,029 Ending of Last Fiscal Year (Unit : million, KRW) Retained earnings Description of nature and purpose of reserves within equity Equity Equity attributable to owners of parent Retained earnings Legal reserve 269,857 상법상 지배기업은 자 본금의 50%에 달할 때까지 매결산기에 금 전에 의한 이익배당액 의 10% 이상을 이익 준비금으로 적립하도 록 규정되어 있으며, 동 이익준비금은 현 금으로 배당할 수 없 으며, 주주총회의 결 의에 의하여 이월결손 금의 보전과 자본전입 에만 사용될 수 있습 니다. Reserve for electronic financing 1,000 지배기업은 전자금융 거래법 제9조의 보험 또는 공제에 가입하거 나 준비금을 적립하는 등 필요한 조치를 하 여야 하는 금융기관에 해당되어, 2008년 3월 주주총회결의 에 따라 잉여금의 처분으 로 전자금융감독규정 상의 금액을 준비금으 로 적립하였습니다. Reserve for Personal Information damage compensation 1,000 지배기업은 개인정보 보호법 제39조의 9의 보험 또는 공제에 가 입하거나 준비금을 적 립하는 등 필요한 조 치를 하여야 하는 정 보통신서비스 제공자 등에 해당되어, 2021년 3월 주주총회 결의에 따라 잉여금의 처분으로 준비금을 적 립하였습니다. Reserve for credit Information damage 2,000 지배기업은 신용정보 의 이용 및 보호에 관 DART dart.fss.or.kr Page 104
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26. Regulatory reserve for credit loss (Consolidated) compensation 한 법률 제43조의 3의 보험 또는 공제에 가 입하거나 준비금을 적 립하는 등 필요한 조 치를 하여야 하는 신 용정보회사 등에 해당 되어, 2021년 3월 및 2024년 3월 주주총회 결의에 따라 잉여금의 처분으로 준비금을 적 립하였습니다. Reserve for credit card accident compensation 1,000 지배기업은 여신전문 금융업법 제16조의 보험이나 공제에 가입 하거나 준비금을 적립 하는 등 필요한 조치 를 하여야 하는 신용 카드업자에 해당되어, 2021년 3월 주주총회 결의에 따라 잉여금의 처분으로 준비금을 적 립하였습니다. Regulatory reserve for credit loss 607,328 지배기업은 한국채택 국제회계기준을 적용 하는 여신전문금융회 사에 해당되어 여신전 문금융업감독규정 제 11조(대손충당금 등 적립기준)에 따라 한 국채택국제회계기준 대손충당금 적립액이 금감원기준 건전성분 류에 따른 대손충당금 에 미달하여 그 차이 를 대손준비금으로 적 립하였습니다. Retained earnings before appropriations(accu mulated deficit before disposition) 5,339,304 Total of Equity 6,221,489 Balance of regulatory reserve for credit loss [text block] Regulatory reserve for credit loss DART dart.fss.or.kr Page 105
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27. Net interest income (expense) (Consolidated) Current Fiscal Year (Quarter) (Unit : million, KRW) Disclosed Amount Regulatory reserve for credit loss 574,725 Amount required to be added (reversed), regulatory reserve for credit loss 67,521 Adjusted regulatory reserve for credit loss 642,246 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Disclosed Amount Regulatory reserve for credit loss 607,328 Amount required to be added (reversed), regulatory reserve for credit loss (62,204) Adjusted regulatory reserve for credit loss 545,124 Amount required to be added to regulatory reserve for credit loss and adjusted profit [text block] Amount required to be added to regulatory reserve for credit loss and adjusted profit Current Fiscal Year (Quarter) (Unit : million, KRW) Disclosed Amount Profit (loss) 497,329 Amount required to be added (reversed), regulatory reserve for credit loss 67,521 Adjusted profit (loss), net of regulatory reserve for credit loss 429,808 Adjusted profit (loss) per share, net of regulatory reserve for credit loss 4,028 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Disclosed Amount Profit (loss) 531,476 Amount required to be added (reversed), regulatory reserve for credit loss (62,204) Adjusted profit (loss), net of regulatory reserve for credit loss 593,680 Adjusted profit (loss) per share, net of regulatory reserve for credit loss 5,563 Disclosure of interest income (expense) Current Fiscal Year (Quarter) (Unit : million, KRW) Carrying amount DART dart.fss.or.kr Page 106
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Disclosed Amount Three months Cumulative Interest income on cash and deposits 5,096 15,984 Interest income on credit purchase assets 270,740 772,496 Interest income on loan receivable assets 240,208 705,958 Interest income on Installment financial assets 3,692 10,728 Interest income on other financial assets 2,657 5,910 Interest income 522,393 1,511,076 Interest expense on borrowings 15,810 48,244 Interest expense on bonds 136,809 384,076 Interest expense on other financial liabilities 316 1,148 Interest expense 152,935 433,468 Interest income (expense) 369,458 1,077,608 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Carrying amount Disclosed Amount Three months Cumulative Interest income on cash and deposits 7,648 22,463 Interest income on credit purchase assets 246,820 751,731 Interest income on loan receivable assets 227,430 673,611 Interest income on Installment financial assets 2,965 9,505 Interest income on other financial assets 455 1,435 Interest income 485,318 1,458,745 Interest expense on borrowings 20,348 64,121 Interest expense on bonds 110,201 315,166 Interest expense on other financial liabilities 388 1,081 Interest expense 130,937 380,368 DART dart.fss.or.kr Page 107
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28. Net fee and commission income (expense) (Consolidated) Interest income (expense) 354,381 1,078,377 Disclosure of fee and commission income (expense) Current Fiscal Year (Quarter) (Unit : million, KRW) Carrying amount Disclosed Amount Three months Cumulative Credit card commission income 360,782 1,079,096 Financial instrument commission income 42,086 123,634 Installment commission income 168 560 Other fee and commission income 45,987 147,721 Total fee and commission income 449,023 1,351,011 Service expense 77,108 230,304 Sales commission expense 49,514 172,150 Marketing expense 5,917 15,597 Management fee expense 106,391 312,877 Total fee and commission expense 238,930 730,928 Net fee and commission income (expense) 210,093 620,083 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Carrying amount Disclosed Amount Three months Cumulative Credit card commission income 350,832 1,047,999 Financial instrument commission income 38,122 105,950 Installment commission income 183 608 Other fee and commission income 42,052 137,493 Total fee and commission income 431,189 1,292,050 DART dart.fss.or.kr Page 108
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29. Lease income (expense) (Consolidated) Service expense 71,121 224,343 Sales commission expense 43,225 122,654 Marketing expense 2,810 8,583 Management fee expense 102,480 307,797 Total fee and commission expense 219,636 663,377 Net fee and commission income (expense) 211,553 628,673 Disclosure of lease income (expense)[ text block ] Disclosure of lease income (expense) Current Fiscal Year (Quarter) (Unit : million, KRW) Carrying amount Disclosed Amount Three months Cumulative Finance income on net investment in finance lease 869 2,501 Operating lease income 35,918 108,282 Other lease income 13,772 48,826 Lease income 50,559 159,609 Depreciation, proprety, plant and equipment subject to to operating leases 24,811 74,558 Lease management fee 6,291 18,969 Other lease expense 8,892 34,932 Lease expense 39,994 128,459 Net lease profit (loss) 10,565 31,150 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Carrying amount Disclosed Amount Three months Cumulative Finance income on net investment in finance lease 1,084 3,928 Operating lease income 34,745 100,310 Other lease income 15,158 50,443 Lease income 50,987 154,681 DART dart.fss.or.kr Page 109
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30. General and administrative expense (Consolidated) Depreciation, proprety, plant and equipment subject to to operating leases 23,617 66,848 Lease management fee 6,300 19,621 Other lease expense 10,873 37,432 Lease expense 40,790 123,901 Net lease profit (loss) 10,197 30,780 Disclosure of general and administrative expense Current Fiscal Year (Quarter) (Unit : million, KRW) Carrying amount Disclosed Amount Three months Cumulative Personal expense 90,936 266,649 Employee benefits 18,861 56,953 Advertising expenses 17,369 41,747 Depreciation expense 2,590 7,634 Amortisation expense 7,425 21,883 Depreciation right of use assets 6,978 20,945 Commissions 37,774 111,092 Taxes dues 8,391 25,134 Communication expenses 4,336 13,256 Other administrative expense 15,583 46,148 General and administrative expense 210,243 611,441 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Carrying amount Disclosed Amount Three months Cumulative Personal expense 86,666 280,315 Employee benefits 18,258 55,746 Advertising expenses 14,828 35,899 Depreciation expense 2,555 7,631 Amortisation expense 7,481 22,248 Depreciation right of use assets 7,178 21,132 Commissions 35,926 106,096 DART dart.fss.or.kr Page 110
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31. Earnings per share (Consolidated) Taxes dues 8,021 24,556 Communication expenses 4,624 13,613 Other administrative expense 15,528 45,921 General and administrative expense 201,065 613,157 Earnings per share [text block] Earnings per share Current Fiscal Year (Quarter) (Unit : million, KRW) Share capital Ordinary shares Three months Cumulative Profit (loss), attributable to owners of parent 161,690 497,329 Weighted average number of ordinary shares used in calculating basic earnings per share 106,710,695 106,710,695 Basic earnings (loss) per share 1,515 4,661 Diluted earnings (loss) per share 1,515 4,661 Explanation of adjustments between denominators used to calculate basic and diluted earnings per share 유통보통주식수는 발행주식수를 유통기간으로 가중평균하여 산 정하였으며, 취득시점 이후부터 매각시점까지의 기간 동안 보유 한 자기주식은 유통보통주식수 에 포함하지 않았습니다. 유통보통주식수는 발행주식수를 유통기간으로 가중평균하여 산 정하였으며, 취득시점 이후부터 매각시점까지의 기간 동안 보유 한 자기주식은 유통보통주식수 에 포함하지 않았습니다. Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Share capital Ordinary shares Three months Cumulative Profit (loss), attributable to owners of parent 168,700 531,476 Weighted average number of ordinary shares used in calculating basic earnings per share 106,710,695 106,710,695 Basic earnings (loss) per share 1,581 4,981 Diluted earnings (loss) per share 1,581 4,981 DART dart.fss.or.kr Page 111
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32. Related-party transactions (Consolidated) Explanation of adjustments between denominators used to calculate basic and diluted earnings per share 유통보통주식수는 발행주식수를 유통기간으로 가중평균하여 산 정하였으며, 취득시점 이후부터 매각시점까지의 기간 동안 보유 한 자기주식은 유통보통주식수 에 포함하지 않았습니다. 유통보통주식수는 발행주식수를 유통기간으로 가중평균하여 산 정하였으며, 취득시점 이후부터 매각시점까지의 기간 동안 보유 한 자기주식은 유통보통주식수 에 포함하지 않았습니다. (1) 당분기말 현재 연결실체의 특수관계자 등의 현황은 다음과 같습니다. 구분 특수관계자의 명칭 지배기업 삼성생명보험㈜ 관계기업 ㈜케이디엑스한국데이터거래소, 코리아크레딧뷰로㈜, SGI신 용정보㈜, 한국신용카드결제㈜ 기타 특수관계자 삼성생명서비스손해사정㈜, 삼성에스알에이자산운용㈜, 삼성 자산운용㈜, ㈜삼성생명금융서비스, 삼성액티브자산운용㈜, 삼성헤지자산 운용㈜, 삼성증권㈜, 삼성선물㈜, SVIC38호신기술사업투자조합 대규모기업집단계열회 사 (*) ㈜삼성전자 및 그 종속기업 등 (*) 한국채택국제회계기준 제1024호 문단 9에서 정의하는 특수관계자에는 해당하지 않으나, 공정거래위원회가 지정한 대규모기업집단계열회사는 한국채택국제회계 기준 제1024호 문단 10에서 규정하는 실질 관계에 따른 특수관계자라는 증권선 물위원회의 의결사항에 따라 특수관계자로 분류되는 회사입니다. Disclosure of transactions between related parties [text block] Disclosure of transactions between related parties Current Fiscal Year (Quarter) (Unit : million, KRW) Credit purchase income, related party transactions Lease income, related party transactions Revenue from dividends, related party transactions Other revenue, related party transactions Reversal recognised during period for bad and doubtful debts for related party transaction Rental expense, related party transactions Other expense, related party transactions Expense recognised during period for bad and doubtful debts for related party transaction Entity's total for related parties Parent Samsung Life Insurance co., Ltd 1,845 1,013 0 3,252 11,374 4,625 Associates Korea Data Exchange 0 0 0 21 0 10 Korea Credit Bureau 14 0 0 243 0 3,535 SGI Credit Information Company 0 32 0 0 0 9,423 Korea Credit-card Electronic-settlement Service Co.,Ltd 108 0 0 0 0 4,089 Other related parties SAMSUNG SECURITIES CO.,LTD 23 485 0 10 0 176 Samsung Asset Management 0 272 0 157 0 48 Others 0 344 0 308 0 24 DART dart.fss.or.kr Page 112
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Large business group SAMSUNG SDS CO., LTD. 1,113 1,661 0 98 22 90,666 SAMSUNG FIRE & MARINE INSURANCE CO.,LTD 31,286 1,800 0 1,894 1,727 12,169 Other affiliated companies related to large business group 23,093 36,828 6,263 1,766 488 34,129 Total of Entity's total for related parties 57,482 42,435 6,263 7,749 13,611 158,894 31 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Credit purchase income, related party transactions Lease income, related party transactions Revenue from dividends, related party transactions Other revenue, related party transactions Reversal recognised during period for bad and doubtful debts for related party transaction Rental expense, related party transactions Other expense, related party transactions Expense recognised during period for bad and doubtful debts for related party transaction Entity's total for related parties Parent Samsung Life Insurance co., Ltd 1,199 1,046 0 2,901 11,220 3,857 Associates Korea Data Exchange 0 0 0 4 0 10 Korea Credit Bureau SGI Credit Information Company 0 44 0 0 0 10,819 Korea Credit-card Electronic-settlement Service Co.,Ltd 118 0 0 0 0 4,176 Other related parties SAMSUNG SECURITIES CO.,LTD 23 495 0 10 0 143 Samsung Asset Management 0 243 0 72 0 4 Others 0 324 0 67 0 23 Large business group SAMSUNG SDS CO., LTD. 885 1,399 0 82 0 85,016 SAMSUNG FIRE & MARINE INSURANCE CO.,LTD 31,382 1,770 0 2,883 1,650 12,870 Other affiliated companies related to large business group 23,498 38,566 5,948 5,302 294 28,607 Total of Entity's total for related parties 57,105 43,887 5,948 11,321 13,164 145,525 10 Disclosure of transactions between related parties, leases[ text block ] Disclosure of transactions between related parties, leases Current Fiscal Year (Quarter) (Unit : million, KRW) Disclosed Amount Repayments of lease liabilities, related party transactions 9,251 Interest expense on lease liabilities, related party transactions 194 Right of use assets, related party transactions 4,359 DART dart.fss.or.kr Page 113
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Lease liabilities, related party transactions 4,424 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Disclosed Amount Repayments of lease liabilities, related party transactions 8,918 Interest expense on lease liabilities, related party transactions 377 Right of use assets, related party transactions 14,184 Lease liabilities, related party transactions 14,347 Disclosure of outstanding balances for related party transactions [text block] Disclosure of outstanding balances for related party transactions Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Credit purchase assets, related party transactions Other assets, related party transactions Provisions for doubtful debts related to outstanding balances of related party transaction Payables, related party transactions Other liabilities, related party transactions Entity's total for related parties Parent Samsung Life Insurance co., Ltd 898 14,821 (75) 45 69 Associates SGI Credit Information Company 39 0 0 0 0 Korea Credit Bureau 0 8 0 0 71 Korea Credit-card Electronic- settlement Service Co.,Ltd 16 0 0 52 0 Other related parties SAMSUNG SECURITIES CO.,LTD 129 1,928 (10) 15 2 Samsung Asset Management 152 130 (1) 0 18 Others 234 236 (2) 0 71 Large business group SAMSUNG FIRE & MARINE INSURANCE CO.,LTD 470 3,628 (18) 17,445 1,026 SAMSUNG ELECTRONICS CO,.LTD 9,782 13,221 (54) 0 1,563 Other affiliated companies related to large business group 51,691 18,703 (73) 4,872 11,795 DART dart.fss.or.kr Page 114
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Total of Entity's total for related parties 63,411 52,675 (233) 22,429 14,615 Ending of Last Fiscal Year (Unit : million, KRW) Credit purchase assets, related party transactions Other assets, related party transactions Provisions for doubtful debts related to outstanding balances of related party transaction Payables, related party transactions Other liabilities, related party transactions Entity's total for related parties Parent Samsung Life Insurance co., Ltd 510 17,402 (87) 26 65 Associates SGI Credit Information Company 65 0 0 0 0 Korea Credit Bureau 0 4 0 0 0 Korea Credit-card Electronic- settlement Service Co.,Ltd 19 0 0 68 0 Other related parties SAMSUNG SECURITIES CO.,LTD 166 362 (2) 2 2 Samsung Asset Management 124 49 0 0 5 Others 145 166 (1) 0 63 Large business group SAMSUNG FIRE & MARINE INSURANCE CO.,LTD 655 3,700 (18) 18,634 1,227 SAMSUNG ELECTRONICS CO,.LTD 9,375 10,711 (43) 0 1,530 Other affiliated companies related to large business group 20,265 17,512 (50) 3,565 21,573 Total of Entity's total for related parties 31,324 49,906 (201) 22,295 24,465 Disclosure of financial transactions between related parties [text block] Disclosure of financial transactions between related parties Current Fiscal Year (Quarter) (Unit : million, KRW) Equity contributions in cash, capital contribution Equity contributions in cash, capital withdrawal Commitments made by entity, related party transactions Description of transactions with related party Entity's total for related parties Other related parties SVIC 38th 0 888 0 연결실체는 출자약정 을 제공하고 있으며, 당분기말 현재 미집 행된 금액은 없습니 다(주석 33 참고). DART dart.fss.or.kr Page 115
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Total of Entity's total for related parties 0 888 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Equity contributions in cash, capital contribution Equity contributions in cash, capital withdrawal Commitments made by entity, related party transactions Description of transactions with related party Entity's total for related parties Other related parties SVIC 38th 95 2,649 0 연결실체는 출자약정 을 제공하고 있으며, 당분기말 현재 미집 행된 금액은 없습니 다(주석 33 참고). Total of Entity's total for related parties 95 2,649 Disclosure of key management personnel compensation[ text block ] Disclosure of key management personnel compensation Current Fiscal Year (Quarter) (Unit : million, KRW) Key management personnel of entity or parent Short-term employee benefits 2,180 Post-employment benefits 321 Other long-term employee benefits 795 Key management personnel compensation 3,296 Description of nature of related party relationship 상기 주요 경영진은 연결실체 활동의 계획, 운영, 통제에 대한 중요한 권한과 책임을 가진 등기임원 들로 구성되어 있습니다. Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Key management personnel of entity or parent Short-term employee benefits 2,956 Post-employment benefits 619 Other long-term employee benefits 2,563 Key management personnel compensation 6,138 Description of nature of related party relationship 상기 주요 경영진은 연결실체 활동의 계획, 운영, 통제에 대한 중요한 권한과 책임을 가진 등기임원 들로 구성되어 있습니다. Disclosure of dividends paid to related parties and key management personnel[ text block ] Disclosure of dividends paid to related parties and key management personnel Current Fiscal Year (Quarter) (Unit : million, KRW) Disclosed Amount Dividends paid, related party transactions 233,132 DART dart.fss.or.kr Page 116
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33. Contingent liabilities and commitments (Consolidated) Description of dividends paid, related party transactions 특수관계자 및 주요경영진에게 지급한 배당금 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Disclosed Amount Dividends paid, related party transactions 208,160 Description of dividends paid, related party transactions 특수관계자 및 주요경영진에게 지급한 배당금 Disclosure of plan assets deposited in the defined benefit retirement pension managed by related party[ text block ] Disclosure of plan assets deposited in the defined benefit retirement pension managed by related party Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Entity's total for related parties Related parties Parent Samsung Life Insurance co., Ltd Plan assets, at fair value 249,913 Ending of Last Fiscal Year (Unit : million, KRW) Entity's total for related parties Related parties Parent Samsung Life Insurance co., Ltd Plan assets, at fair value 248,943 Disclosure of Legal Proceedings Contingent Liability [text block] Disclosure of Legal Proceedings Contingent Liability (Unit : million, KRW) Defendant in lawsuits Number of Litigations 45 Litigation Amount 997 DART dart.fss.or.kr Page 117
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Description of nature of obligation, contingent liabilities 당분기말 현재 연결실체는 45건(총금액 997백만 원)의 소송사건이 피고로 계류 중에 있으며, 채권 회수 등 영업활동과 관련하여 발생하는 일상적이 고 단순한 소송을 제외하면 18건의 사건이 피고 로 계류중에 있습니다. 당분기말 현재 연결실체는 소송과 관련한 손실예상액 13백만원을 기타충당 부채로 계상하고 있습니다. 상기 소송사건의 최종 결과는 예측할 수 없으나, 연결실체는 상기의 소 송결과 등이 재무제표에 중대한 영향을 미치지 않 을 것으로 판단하고 있습니다. Disclosure of legal proceedings provision[ text block ] Disclosure of legal proceedings provision (Unit : million, KRW) Disclosed Amount Legal proceedings provision 13 Disclosure of payment guarantee[ text block ] Disclosure of payment guarantee (Unit : million, KRW) Received payment guarantee Type of guarantee 카드채권 공탁금 등 지급보증 Guarantee provider SGI서울보증 Provision of guarantees by (to) entity (non PF) 391,584 Disclosure of commitments [text block] Disclosure of commitments (Unit : million, KRW) Commitments amount Outstanding commitments Description of commitments Name of the institution making the commitments Expense related to agreements for debts collection and credit rating Types of commitments Line of credit commitments 2,957,500 연결실체는 당분기말 현재 신한은행 외 19개 은행과 2,957,500백만원의 차월약정 및 대출약 정을 맺고 있습니다. 신한은행 외 19개 은 행 Agreements for receipts collection and cash advance services 연결실체는 기업은행 외 23개의 금융기관 등과의 업무대행계약 에 따라 가맹점 매출 기업은행 외 23개 금 융기관 DART dart.fss.or.kr Page 118
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표 접수업무, 현금서 비스업무 등을 위탁 하고 있는 바, 상기 업무대행에 대하여 연결실체는 소정의 업무대행수수료를 지 급하고 있습니다. Agreements for debts collection 연결실체는 SGI신용 정보(채권추심) 및 코 리아크레딧뷰로(신용 평가)에 업무를 위탁 하고 있으며, 이에 대 하여 SGI신용정보 10,365백만원(부가 가치세 포함), 코리아 크레딧뷰로 3,888백 만원(부가가치세 포 함)의 비용을 인식하 였습니다. SGI신용정보 10,365 Agreements for credit rating 연결실체는 SGI신용 정보(채권추심) 및 코 리아크레딧뷰로(신용 평가)에 업무를 위탁 하고 있으며, 이에 대 하여 SGI신용정보 10,365백만원(부가 가치세 포함), 코리아 크레딧뷰로 3,888백 만원(부가가치세 포 함)의 비용을 인식하 였습니다. 코리아크레딧뷰로 3,888 Capital commitments 15,000 0 연결실체는 당분기말 현재 SVIC38호신기 술사업투자조합에 15,000백만원의 출 자약정을 제공하고 있으며, 모두 납입 완 료되었습니다. SVIC38호신기술사업 투자조합 Asset liquidation commitments 지배기업은 자산유동 화에 관한 법률에 따 라 신판자산 등을 양 도하였고, 양도자산 의 소유에 따른 위험 과 보상의 대부분을 보유하고 있기 때문 에 양도자산 전체를 계속하여 인식하며 DART dart.fss.or.kr Page 119
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34. Events after reporting period (Consolidated) 4. Separate financial statements 4-1. Statement Of FinancialPosition 수취한 대가를 사채 로 인식하고 있습니 다. 지배기업은 연체 율 조건 등 유동화에 따른 관련 계약에서 정하는 일정 사유에 해당될 경우 유동화 증권의 조기상환 의 무를 부담하며, 적격 카드거래계정 및 예 치금을 추가로 신탁 할 수 있습니다. Disclosure of non-adjusting events after reporting period [text block] Disclosure of non-adjusting events after reporting period Entering into significant commitments or contingent liabilities Description of nature of non-adjusting event after reporting period (1) 연결실체는 보고기간 후 2025년 10월 1일부 터 2025년 11월 7일까지 운영자금의 조달을 위해 총 금액 2,060,000백만원의 사채 및 단기사채 등 을 발행하였습니다. (2) 연결실체는 보고기간 후인 2025년 10월 23일 에 종속기업인 첼린저제삼십구차유동화전문유한 회사를 통해 3억 달러를 차입하였습니다. Explanation of financial effect of non- adjusting event after reporting period [text block] (1) 연결실체는 보고기간 후 2025년 10월 1일부 터 2025년 11월 7일까지 운영자금의 조달을 위해 총 금액 2,060,000백만원의 사채 및 단기사채 등 을 발행하였습니다. (2) 연결실체는 보고기간 후인 2025년 10월 23일 에 종속기업인 첼린저제삼십구차유동화전문유한 회사를 통해 3억 달러를 차입하였습니다. Statement Of FinancialPosition FY 2025 09/30/2025 Current FY 2024 12/31/2024 Current (Unit : million, KRW) FY 2025 FY 2024 Assets Cash and due from banks 753,734 997,022 DART dart.fss.or.kr Page 120
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4-2. Statement Of ComprehensiveIncome Financial assets at fair value through profit or loss 808,598 709,988 Financial assets at fair value through other comprehensive income 351,441 310,644 Financial assets at amortised cost 28,755,403 25,996,797 Finance lease receivables 34,911 29,913 Investments in subsidiaries and associates 221,673 16,673 Operating lease assets, property and equipment 485,627 450,745 Intangible assets other than goodwill 103,163 115,698 Right-of-use assets 17,639 17,334 Derivative financial assets held for hedging 877 76 Deferred tax assets 54,331 71,824 Net defined benefit asset 10,036 12,211 Other non-financial assets 196,523 241,084 Total assets 31,793,956 28,970,009 Equity and liabilities Liabilities Borrowings 5,996,012 6,072,407 Bonds issued 14,072,338 11,854,081 Provisions 167,683 203,728 Lease liabilities 17,839 16,943 Derivative financial liabilities held for hedging 1,585 2,605 Current tax liabilities 111,678 127,472 Other financial liabilities 2,178,933 1,726,612 Other non-financial liabilities 531,315 476,370 Total liabilities 23,077,383 20,480,218 Equity Issued capital 614,794 614,794 Capital surplus 1,941,830 1,941,830 Capital adjustments (403,861) (403,861) Other component of equity 162,142 130,230 Retained earnings 6,401,668 6,206,798 Total equity 8,716,573 8,489,791 Total equity and liabilities 31,793,956 28,970,009 Statement Of ComprehensiveIncome FY 2025 3 Quarterly From 01/01/2025 To 09/30/2025 FY 2024 3 Quarterly From 01/01/2024 To 09/30/2024 (Unit : million, KRW) DART dart.fss.or.kr Page 121
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CFY 3Q PFY 3Q THREE MONTH Cumulative THREE MONTH Cumulative Interest income (expense) 368,016 1,074,226 353,883 1,076,818 Interest income 520,101 1,506,302 485,080 1,458,113 Interest expense (152,085) (432,076) (131,197) (381,295) Net fee and commission income (expense) 210,168 620,309 211,650 628,944 Fee and commission income 449,023 1,351,011 431,189 1,292,050 Fee and commission expense (238,855) (730,702) (219,539) (663,106) Gain (loss) from financial instruments 952 1,191 650 1,846 Gain (loss) from financial instruments at fair value through profit or loss 952 1,191 650 1,846 Gain from financial instruments at fair value through profit or loss 620 1,880 1,065 3,127 Loss from financial instruments at fair value through profit or loss 332 (689) (415) (1,281) Net lease profit (loss) 10,575 31,182 10,215 30,832 Lease income 50,569 159,641 51,005 154,733 Lease expense (39,994) (128,459) (40,790) (123,901) Dividend income 0 9,271 0 18,063 Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9 (193,313) (551,831) (171,106) (487,179) General and administrative expense (209,529) (612,358) (202,365) (615,941) Other operating income (expense) 26,486 82,826 19,693 57,909 Foreign exchange gain 9,076 27,591 6,364 21,654 Foreign exchange loss (352) (2,401) (2,048) (2,789) Miscellaneous other operating income 19,658 62,970 17,884 45,035 Miscellaneous other operating expense (1,896) (5,334) (2,507) (5,991) Profit from operating activities 213,355 654,816 222,620 711,292 Non-operating profit (loss) 1,463 4,466 761 519 Non-operating Income 1,518 6,780 1,621 4,254 Non-operating expense (55) (2,314) (860) (3,735) Profit (loss) before tax 214,818 659,282 223,381 711,811 Tax expense (53,621) (165,623) (55,850) (182,707) Profit (loss) 161,197 493,659 167,531 529,104 Other comprehensive income 10,529 31,913 (7,596) (12,645) Components of other comprehensive income that will be reclassified to profit or loss, before tax Other comprehensive income, before tax, cash flow hedges 3,964 1,821 (6,791) (5,207) Income tax relating to cash flow hedges included in other comprehensive income (996) (457) 1,673 1,283 Components of other comprehensive income that will not be reclassified to profit or loss, before tax Other comprehensive income, before tax, gains (losses) from investments in equity instruments 10,096 40,797 (3,288) (11,573) Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss (2,535) (10,248) 810 2,852 Total comprehensive income 171,726 525,572 159,935 516,459 Earnings per share DART dart.fss.or.kr Page 122
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4-3. Statement Of ChangesInEquity Basic earnings per share (Unit : KRW) 1,511 4,626 1,570 4,958 Diluted earnings per share (Unit : KRW) 1,511 4,626 1,570 4,958 Statement Of ChangesInEquity FY 2025 3 Quarterly From 01/01/2025 To 09/30/2025 FY 2024 3 Quarterly From 01/01/2024 To 09/30/2024 (Unit : million, KRW) Equity Issued capital Capital surplus Capital adjustments Other component of equity Retained earnings Total of Equity 2024.01.01 (Equity at beginning of period) 614,794 1,941,830 (403,861) 153,045 5,821,505 8,127,313 Changes in equity Increase (decrease) through transactions with owners, equity Annual dividends 0 0 0 0 (266,777) (266,777) Comprehensive income Profit (loss) 0 0 0 0 529,104 529,104 Other comprehensive income Other comprehensive income, net of tax, gains (losses) from investments in equity instruments Other comprehensive income, net of tax, change in fair value of investments in equity instruments 0 0 0 (8,721) 0 (8,721) Other comprehensive income, net of tax, cash flow hedges 0 0 0 (3,923) 0 (3,923) 2024.09.30 (Equity at end of period) 614,794 1,941,830 (403,861) 140,401 6,083,832 8,376,996 2025.01.01 (Equity at beginning of period) 614,794 1,941,830 (403,861) 130,230 6,206,798 8,489,791 Changes in equity Increase (decrease) through transactions with owners, equity Annual dividends 0 0 0 0 (298,789) (298,789) Comprehensive income Profit (loss) 0 0 0 0 493,659 493,659 Other comprehensive income Other comprehensive income, net of tax, gains (losses) from investments in equity instruments DART dart.fss.or.kr Page 123
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4-4. Statement Of CashFlows Other comprehensive income, net of tax, change in fair value of investments in equity instruments 0 0 0 30,549 0 30,549 Other comprehensive income, net of tax, cash flow hedges 0 0 0 1,363 0 1,363 2025.09.30 (Equity at end of period) 614,794 1,941,830 (403,861) 162,142 6,401,668 8,716,573 Statement Of CashFlows FY 2025 3 Quarterly From 01/01/2025 To 09/30/2025 FY 2024 3 Quarterly From 01/01/2024 To 09/30/2024 (Unit : million, KRW) FY 2025 FY 2024 Cash flows from (used in) operating activities Net cash flows from (used in) operating activities (1,465,186) 187,847 Cash flows from (used in) operations (2,290,409) (707,896) Profit (loss) 493,659 529,104 Adjustments to reconcile profit (loss) (146,422) (219,098) Adjustments for income tax expense 165,623 182,707 Adjustments for interest income (1,508,808) (1,462,045) Adjustments for interest expense 432,076 381,295 Adjustments for dividend income (9,271) (18,063) Adjustments for depreciation expense 6,979 6,786 Adjustments for depreciation, right-of-use assets 18,440 18,655 Adjustments for amortisation expense 21,366 21,522 Adjustments for bad debt expense 551,831 487,179 Adjustments for depreciation of leased assets 74,558 66,848 Adjustments for losses on disposals of property, plant and equipment 31 44 Adjustments for impairment losses of intangible assets 0 564 Adjustments for gain on foreign exchange translations 0 (29) Adjustments for expense of other provisions 1,786 2,092 Losses from financial instruments at fair value through profit or loss 689 1,281 Gains from financial instruments at fair value through profit or loss (1,880) (3,127) Adjustments for provision for severance indemnities 8,842 7,831 Adjustments for gains on disposals of property, plant and equipment (117) (121) DART dart.fss.or.kr Page 124
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Adjustments for other operating expense 91,433 87,483 Adjustments for assets and liabilities of operating activities (2,637,646) (1,017,902) Adjustments for decrease (increase) in financial assets at fair value through profit or loss classified as operating activities (98,306) (96,661) Adjustments for decrease (increase) in financial assets at amortised cost classified as operating activities (3,059,750) (1,119,001) Adjustments for decrease (increase) in finance lease receivable (5,087) 14,347 Decrease (increase) in leased assets (110,473) (132,748) Adjustments for decrease (increase) in other financial assets 153,171 123,484 Adjustments for decrease (increase) in other assets 7,637 25,051 Adjustments for increase (decrease) in provisions (26,635) (38,136) Adjustments for increase (decrease) in post-employment benefit obligations (12,547) (13,843) Adjustments for decrease (increase) in fair value of plan assets 5,880 9,776 Adjustments for increase (decrease) in other financial liabilities 453,518 180,903 Adjustments for increase (decrease) in other liabilities 54,946 28,926 Interest received 1,370,403 1,344,305 Interest paid (379,820) (324,420) Dividends received 9,271 18,063 Income taxes paid, classified as operating activities (174,631) (142,205) Cash flows from (used in) investing activities Net cash flows from (used in) investing activities (248,684) (17,890) Purchase of financial assets at amortised cost classified as investing activities (29,659) (7,135) Proceeds from sale of financial assets at amortised cost classified as investing activities 10,125 1,990 Purchase of fair value financial asset 0 (95) Proceeds from sales of fair value financial asset 888 2,649 Cash flows used in purchase of investments in subsidiaries (205,000) 0 Proceeds from sales of property, plant and equipment 153 326 Proceeds from sales of intangible assets 22,917 13,901 Proceeds from sales of other financial assets 3,662 7,720 Purchase of property, plant and equipment (6,805) (2,862) Purchase of intangible assets (43,119) (28,916) Purchase of other long-term assets, classified as investing activities (1,846) (5,468) Cash flows from (used in) financing activities Net cash flows from (used in) financing activities 1,820,582 (544,997) DART dart.fss.or.kr Page 125
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5. Notes to the separate financial statements 1. Company overview 2. Basis of preparation of financial statements and summary of significant accounting policies Proceeds from borrowings, classified as financing activities 3,998,138 5,371,942 Proceeds from issue of bonds 24,616,160 13,167,773 Repayments of borrowings (4,076,800) (5,489,790) Repayments of bonds (22,400,000) (13,310,000) Dividends paid (298,790) (266,777) Payments of lease liabilities (18,126) (18,145) Increase (decrease) in cash and cash equivalents after effect of exchange rate changes 106,712 (375,040) Cash and cash equivalents at beginning of period 497,022 1,176,923 Cash and cash equivalents at end of period 603,734 801,883 삼성카드주식회사(이하 '회사')는 1983년 3월 24일에 설립되어 1988년 5월 24일자로 재무부로부터 신용카드업 인가를 받고 신용카드업법(현 여신전문금융업법)에 의한 신용카드, 단기카드대출(현금 서비스), 장기카드대출(카드론) 등의 영업과 기타 부대업무를 영위하고 있습니다. 회사는 여신전문 금융업법, 동 시행령 및 시행규칙의 적용을 받고 있으며, 동 법령에 의하여 리스 및 어음할인 업무 등을 1998년부터 추가로취급하고 있습니다. 회사는 2004년 2월 1일을 합병기준일로 하여 삼성캐피 탈주식회사를 흡수합병하였으며, 2007년 6월 27일자로 한국거래소가 개설하는 유가증권시장에 주 식을 상장하였습니다. 이 재무제표는 한국채택국제회계기준에 따라 작성되었으며, 기업회계기준서 제1027호 '별도재무제 표'에 따른 별도재무제표 입니다. 회사는 당분기말 현재 약 1,346만명의 신용카드회원, 약 305만개의 가맹점 및 14개의 영업ㆍ채권사 업단을 보유하고 있습니다. 당분기말 현재 주요 주주현황은 다음과 같습니다. 주주명 소유주식수(주) 지분율(%) 삼성생명보험㈜ 83,259,006 71.86 자기주식 9,148,196 7.90 기타 23,451,689 20.24 합계 115,858,891 100.00 2.1 분기재무제표 작성기준 회사의 2025년 9월 30일로 종료하는 9개월 보고기간에 대한 요약분기재무제표는 기업회계기준서 제1034호 '중간재무보고'에 따라 작성되었습니다. 동 요약중간재무제표에 대한 이해를 위해서는 한 국채택국제회계기준에 따라 작성된 2024년 12월 31일자로 종료하는 회계연도에 대한 연차재무제표 를 함께 이용하여야 합니다. 요약중간재무제표의 작성에 적용된 중요한 회계정책은 아래에서 설명 DART dart.fss.or.kr Page 126
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하는 기준서나 해석서의도입과 관련된 영향을 제외하고는 2024년 12월 31일로 종료하는 회계연도 에 대한 연차재무제표 작성시 채택한 회계정책과 동일합니다. 회사는 당분기에 XBRL 표준양식에 맞춰 재무제표 양식을 변경하였습니다. 이러한양식의 변경은 보 고된 순이익이나 순자산에 영향을 미치지 않습니다. (1) 회사가 채택한 제ㆍ개정 기준서 및 해석서 회사는 2025년 1월 1일로 개시하는 회계기간부터 다음의 제ㆍ개정 기준서 및 해석서를 신규로 적용 하였습니다. 1) 기업회계기준서 제1021호 '환율변동효과'와 기업회계기준서 제1101호 '한국채택국제회계기준의 최초채택' 개정 - 교환가능성 결여 통화의 교환가능성을 평가하고 다른 통화와 교환이 가능하지 않다면 현물환율을 추정하며 관련 정 보를 공시하도록 하고 있습니다. 해당 기준서의 개정이 재무제표에 미치는 중요한 영향은 없습니다. (2) 회사가 적용하지 않은 제ㆍ개정 기준서 및 해석서 제정 또는 공표되었으나 시행일이 도래하지 않아 회사가 조기 적용하지 아니한 제ㆍ개정 기준서 및 해석서는 다음과 같습니다. 1) 기업회계기준서 제1109호 '금융상품', 제1107호 '금융상품: 공시' 개정 실무에서 제기된 의문에 대응하고 새로운 요구사항을 포함하기 위해 기업회계기준서제1109호 '금융 상품'과 제1107호 '금융상품: 공시'가 개정되었습니다. 동 개정사항은 2026년 1월 1일 이후 시작하 는 회계연도부터 적용되며, 조기적용이 허용됩니다. 주요 개정내용은 다음과 같습니다. 회사는 동 개정으로 인한 재무제표의 영향을 검토중에 있습니다. - 특정 기준을 충족하는 경우, 결제일 전에 전자지급시스템을 통해 금융부채가 결제된 것으로(제거 된 것으로) 간주할 수 있도록 허용 - 금융자산이 원리금 지급만으로 구성되어 있는지의 기준을 충족하는지 평가하기 위한 추가 지침을 명확히 하고 추가함. - 계약상 현금흐름의 시기나 금액을 변경시키는 계약조건이 기업에 미치는 영향과 기업이 노출되는 정도를 금융상품의 각 종류별로 공시 - 기타포괄손익-공정가치측정 지정 지분상품에 대한 추가 공시 2) 한국채택국제회계기준 연차개선 Volume 11 한국채택국제회계기준 연차개선 Volume 11은 2026년 1월 1일 이후 시작하는 회계연도부터 적용되 며, 조기적용이 허용됩니다. 회사는 동 개정으로 인한 재무제표의 영향을 검토 중에 있습니다. - 기업회계기준서 제1101호 '한국채택국제회계기준의 최초채택' : 한국채택국제회계기준 최초 채택 시 위험회피회계 적용 - 기업회계기준서 제1107호 '금융상품:공시' : 제거 손익, 실무적용지침 - 기업회계기준서 제1109호 '금융상품' : 리스부채의 제거 회계처리와 거래가격의 정의 - 기업회계기준서 제1110호 '연결재무제표' : 사실상의 대리인 결정 - 기업회계기준서 제1007호 '현금흐름표' : 원가법 DART dart.fss.or.kr Page 127
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3. Critical accounting estimates and assumptions 4. Investments in subsidiaries and associates 중간재무제표를 작성함에 있어, 경영진은 회계정책 적용과 자산ㆍ부채 및 수익ㆍ비용에 영향을 미 치는 판단, 추정 및 가정을 해야 합니다. 실제 결과는 이러한 추정치와다를 수 있습니다. 중간재무제표 작성을 위해 회사 회계정책의 적용과 추정 불확실성의 주요 원천에 대해 경영진이 내 린 중요한 판단은 2024년 12월 31일로 종료하는 회계연도에 대한 연차재무제표와 동일합니다. (1) 당분기말 및 전기말 현재 회사의 종속기업투자주식의 내역은 다음과 같습니다. (당분기말) (단위:백만원) 회사명 주요영업활동 소재지 결산월 지분율(%) 취득원가 장부금액 삼성카드고객서비스㈜ 금융지원서비스 한국 12월 100.00 9,808 9,808 첼린저제삼십일차유동화전문유한회사 (*) 자산유동화전문유한 회사 한국 12월 0.50 - - 첼린저제삼십이차유동화전문유한회사 (*) 자산유동화전문유한 회사 한국 12월 0.50 첼린저제삼십삼차유동화전문유한회사 (*) 자산유동화전문유한 회사 한국 12월 0.50 첼린저제삼십사차유동화전문유한회사 (*) 자산유동화전문유한 회사 한국 12월 0.50 첼린저제삼십오차유동화전문유한회사 (*) 자산유동화전문유한 회사 한국 12월 0.50 파인더제이차유동화전문유한회사(*) 자산유동화전문유한 회사 한국 12월 0.50 첼린저제삼십육차유동화전문유한회사 (*) 자산유동화전문유한 회사 한국 12월 0.50 첼린저제삼십칠차유동화전문유한회사 (*) 자산유동화전문유한 회사 한국 12월 0.50 첼린저제삼십팔차유동화전문유한회사 (*) 자산유동화전문유한 회사 한국 12월 0.50 첼린저제삼십구차유동화전문유한회사 (*) 자산유동화전문유한 회사 한국 12월 0.50 삼성단기타겟플러스일반사모투자신탁 제1호 집합투자기구 한국 12월 99.96 115,000 115,000 하나단기타겟플러스일반사모증권투자 신탁 제1호 집합투자기구 한국 12월 99.75 40,000 40,000 KB 단기 타겟 플러스 일반 사모 투자신 탁 제1호 집합투자기구 한국 12월 99.98 50,000 50,000 합계 214,808 214,808 (*) 상기 종속기업은 소유지분율이 과반수 미만이나 피투자자에 대한 관여로 변동이익에 노출되거나 변동이익에 대한 권리 가 있을 뿐만 아니라 피투자자에 대한 관여로 지배회사의 이익금액에 영향을 미치기 위하여 지배회사의 힘을 사용하는 능력이 있기 때문에 기업회계기준서 제1110호에 따라 지배력이 있는 것으로 판단하였습니다. (전기말) (단위:백만원) 회사명 주요영업활동 소재지 결산월 지분율(%) 취득원가 장부금액 삼성카드고객서비스㈜ 금융지원서비스 한국 12월 100.00 9,808 9,808 첼린저제삼십일차유동화전문유한회사 자산유동화전문유한 한국 12월 0.50 - - DART dart.fss.or.kr Page 128
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(*) 회사 첼린저제삼십이차유동화전문유한회사 (*) 자산유동화전문유한 회사 한국 12월 0.50 첼린저제삼십삼차유동화전문유한회사 (*) 자산유동화전문유한 회사 한국 12월 0.50 첼린저제삼십사차유동화전문유한회사 (*) 자산유동화전문유한 회사 한국 12월 0.50 첼린저제삼십오차유동화전문유한회사 (*) 자산유동화전문유한 회사 한국 12월 0.50 파인더제이차유동화전문유한회사(*) 자산유동화전문유한 회사 한국 12월 0.50 첼린저제삼십육차유동화전문유한회사 (*) 자산유동화전문유한 회사 한국 12월 0.50 첼린저제삼십칠차유동화전문유한회사 (*) 자산유동화전문유한 회사 한국 12월 0.50 합계 9,808 9,808 (*) 상기 종속기업은 소유지분율이 과반수 미만이나 피투자자에 대한 관여로 변동이익에 노출되거나 변동이익에 대한 권리 가 있을 뿐만 아니라 피투자자에 대한 관여로 지배회사의 이익금액에 영향을 미치기 위하여 지배회사의 힘을 사용하는 능력이 있기 때문에 기업회계기준서 제1110호에 따라 지배력이 있는 것으로 판단하였습니다. (2) 종속기업의 변동 당분기 중 첼린저제삼십팔차유동화전문유한회사, 첼린저제삼십구차유동화전문유한회사, 삼성단기타겟플러스일반사모투자신탁 제1호, 하나단기타겟플러스 일반사모증권투자신탁 제1호, KB 단기 타겟 플러스 일반 사모 투자신탁 제1호가 신규 설립되어연결대상 종속기업에 포함되었습니다. (3) 당분기말 현재 종속기업의 요약재무정보는 다음과 같습니다. (단위:백만원) 회사명 자산 부채 자본 영업손익 분기순손익 총포괄손익 삼성카드고객서비스㈜ 51,971 32,697 19,274 607 464 464 첼린저제삼십일차유동화전문유한회사 423,822 420,703 3,119 - - (5,366) 첼린저제삼십이차유동화전문유한회사 - - - - - (1,470) 첼린저제삼십삼차유동화전문유한회사 283,147 280,470 2,677 - - (3,189) 첼린저제삼십사차유동화전문유한회사 452,298 460,985 (8,687) - - 3,576 첼린저제삼십오차유동화전문유한회사 418,277 420,763 (2,486) - - (591) 파인더제이차유동화전문유한회사 300,073 300,073 - - - - 첼린저제삼십육차유동화전문유한회사 407,356 420,749 (13,393) - - 1,178 첼린저제삼십칠차유동화전문유한회사 829,479 841,485 (12,006) - - (786) 첼린저제삼십팔차유동화전문유한회사 710,864 711,538 (674) - - (674) 첼린저제삼십구차유동화전문유한회사 - - - - - - 삼성단기타겟플러스일반사모투자신탁 제1호 216,367 99,027 117,340 2,290 2,290 2,290 하나단기타겟플러스일반사모증권투자 신탁 제1호 60,791 20,003 40,788 689 689 689 KB 단기 타겟 플러스 일반 사모 투자신 탁 제1호 95,339 44,595 50,744 734 734 734 (4) 당분기말 및 전기말 현재 자산유동화전문유한회사에 대한 매각채권 중 미회수된 금액의 내역은 다음과 같습니다. (단위:백만원) 유동화회사명 매각자산 양도일 미회수잔액 DART dart.fss.or.kr Page 129
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당분기말 전기말 첼린저제삼십일차유동화전문유한회사 신판 및 단기카드대출(현금서비 스) 2021.03.26 677,467 609,930 첼린저제삼십이차유동화전문유한회사 신판 및 단기카드대출(현금서비 스) 2021.06.24 809,640 808,571 첼린저제삼십삼차유동화전문유한회사 신판 및 단기카드대출(현금서비 스) 2021.09.16 496,287 480,806 첼린저제삼십사차유동화전문유한회사 신판 및 단기카드대출(현금서비 스) 2022.02.23 849,110 825,149 첼린저제삼십오차유동화전문유한회사 신판 및 단기카드대출(현금서비 스) 2022.05.25 808,327 781,737 파인더제이차유동화전문유한회사 신판 및 단기카드대출(현금서비 스) 2022.09.14 553,042 534,405 첼린저제삼십육차유동화전문유한회사 신판 및 단기카드대출(현금서비 스) 2023.07.26 668,670 666,478 첼린저제삼십칠차유동화전문유한회사 신판 및 단기카드대출(현금서비 스) 2024.01.16 1,378,054 1,370,956 첼린저제삼십팔차유동화전문유한회사 신판 및 단기카드대출(현금서비 스) 2025.06.24 1,335,494 - 합계 7,576,091 6,078,032 (5) 당분기말 및 전기말 현재 금융자산별 미회수잔액의 내역은 다음과 같습니다. (단위:백만원) 구분 매각자산 미회수잔액 당분기말 전기말 신용판매자산 일시불(리볼빙 포함) 및 할부 신판 7,055,880 5,605,807 금융상품자산 단기카드대출(현금서비스) 520,211 472,225 합계 7,576,091 6,078,032 (6) 당분기말 및 전기말 현재 관계기업투자주식의 내역은 다음과 같습니다. (단위:백만원) 회사명 주요영업활동 소재지 결산월 지분율 (%) 취득원가 장부금액 당분기말 전기말 ㈜케이디엑스한국데이터거 래소(*1) 데이터 거래중개 대한민국 12월 11.84 1,147 1,147 1,147 한국신용카드결제㈜(*1) 신용카드 서비스 대한민국 12월 14.46 3,298 3,298 3,298 SGI신용정보㈜(*1) 신용 조사 및 추심 대행업 대한민국 12월 15.00 900 900 900 코리아크레딧뷰로㈜ (*1)(*2) 신용 조사 및 추심 대행업 대한민국 12월 3.40 1,520 1,520 1,520 합계 6,865 6,865 6,865 (*1) 소유지분율은 20%미만이나 이사회 참여를 통해 피투자회사에 대한 유의적인 영향력을 보유하는 것으로 판단됩니다. (*2) 소유지분율은 3.40%이나 코리아크레딧뷰로㈜가 보유한 자기주식으로 인해 회사의 의결권 지분율은 3.74%입니다. (7) 당분기말 및 전기말 현재 관계기업의 요약 재무정보는 다음과 같습니다. (당분기말) (단위:백만원) 회사명 소재국가 자산 부채 영업수익 분기순손익 기타포괄손 익 총포괄손익 DART dart.fss.or.kr Page 130
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5. Risk management 6. Fair value measurements ㈜케이디엑스한국데이터거래소 (*) 대한민국 5,246 809 83 (1,255) - (1,255) 한국신용카드결제㈜(*) 대한민국 50,326 14,765 31,603 1,903 - 1,903 SGI신용정보㈜(*) 대한민국 52,218 17,460 25,638 (151) - (151) 코리아크레딧뷰로㈜(*) 대한민국 150,066 46,248 98,381 18,243 - 18,243 (*) 보고기간말 결산 재무제표를 입수할 수 없어 결산일로부터 입수가능한 최근의 재무제표를 사용하였으며, 관계기업의 보고기간종료일과 회사의 보고기간종료일 사이에 발생한 유의적인 거래나 사건은 적절하게 반영하였습니다. (전기말) (단위:백만원) 회사명 소재국가 자산 부채 영업수익 당기순손익 기타포괄손 익 총포괄손익 ㈜케이디엑스한국데이터거래소 (*) 대한민국 6,494 333 330 (2,047) - (2,047) 한국신용카드결제㈜(*) 대한민국 49,252 16,446 47,387 2,765 - 2,765 SGI신용정보㈜(*) 대한민국 56,787 20,575 39,720 1,780 - 1,780 코리아크레딧뷰로㈜(*) 대한민국 152,590 68,920 128,687 21,945 - 21,945 (*) 보고기간말 결산 재무제표를 입수할 수 없어 결산일로부터 입수가능한 최근의 재무제표를 사용하였으며, 관계기업의 보고기간종료일과 회사의 보고기간종료일 사이에 발생한 유의적인 거래나 사건은 적절하게 반영하였습니다. Disclosure of financial risk management 회사는 여러 활동으로 인하여 시장위험(환위험, 공정가치 이자율 위험, 현금흐름 이자율 위험 및 가 격위험), 신용위험 및 유동성 위험과 같은 다양한 금융 위험에 노출되어 있습니다. 중간재무제표는 연차재무제표에서 요구되는 모든 재무위험관리와 공시사항을 포함하지 않으므로 2024년 12월 31일 의 연차재무제표를 참고하시기 바랍니다. Fair value and book value of assets [text block] Fair value and book value of assets Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets Financial assets, at fair value Description of valuation techniques used in fair value measurement, financial assets Aggregated measurement Not measured at fair value in statement of financial position but for which fair value is disclosed Financial assets, class Cash and cash equivalents 603,734 603,734 Deposits 150,000 150,000 Debt securities at amortised cost 34,562 34,562 Credit purchase assets 20,570,001 20,348,853 Loan receivable assets 7,114,703 6,981,267 Installment financial 369,369 354,006 DART dart.fss.or.kr Page 131
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assets Finance lease receivables 34,911 32,930 Other financial assets 666,768 667,234 Total of Financial assets, class 29,544,048 29,172,586 상기의 금융자산 및 금융부채의 공정가치 는 활성시장이 없는 금융상품의 공정가치 평가기법 중 기대현 금흐름을 각 구간에 대응하는 적절한 할 인율로 할인하는 현 금흐름 할인방법 등 을 적용하였습니다. Ending of Last Fiscal Year (Unit : million, KRW) Financial assets Financial assets, at fair value Description of valuation techniques used in fair value measurement, financial assets Aggregated measurement Not measured at fair value in statement of financial position but for which fair value is disclosed Financial assets, class Cash and cash equivalents 497,022 497,022 Deposits 500,000 500,000 Debt securities at amortised cost 14,917 14,917 Credit purchase assets 18,362,795 18,188,219 Loan receivable assets 6,778,510 6,644,186 Installment financial assets 360,121 347,780 Finance lease receivables 29,913 28,571 Other financial assets 480,454 480,630 Total of Financial assets, class 27,023,732 26,701,325 상기의 금융자산 및 금융부채의 공정가치 는 활성시장이 없는 금융상품의 공정가치 평가기법 중 기대현 금흐름을 각 구간에 대응하는 적절한 할 인율로 할인하는 현 금흐름 할인방법 등 을 적용하였습니다. DART dart.fss.or.kr Page 132
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Fair value and book value of liabilities [text block] Fair value and book value of liabilities Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Financial liabilities Financial liabilities, at fair value Description of valuation techniques used in fair value measurement, financial liabilities Aggregated measurement Not measured at fair value in statement of financial position but for which fair value is disclosed Financial liabilities, class Borrowings 5,996,012 6,301,936 Bonds issued 14,072,338 13,230,375 Other financial liabilities 2,178,933 2,178,079 Lease liabilities 17,839 17,839 Total of Financial liabilities, class 22,265,122 21,728,229 상기의 금융자산 및 금융부채의 공정가치 는 활성시장이 없는 금융상품의 공정가치 평가기법 중 기대현 금흐름을 각 구간에 대응하는 적절한 할 인율로 할인하는 현 금흐름 할인방법 등 을 적용하였습니다. Ending of Last Fiscal Year (Unit : million, KRW) Financial liabilities Financial liabilities, at fair value Description of valuation techniques used in fair value measurement, financial liabilities Aggregated measurement Not measured at fair value in statement of financial position but for which fair value is disclosed Financial liabilities, class Borrowings 6,072,407 6,468,073 Bonds issued 11,854,081 11,129,864 Other financial liabilities 1,726,612 1,725,656 Lease liabilities 16,943 16,943 Total of Financial liabilities, class 19,670,043 19,340,536 상기의 금융자산 및 금융부채의 공정가치 는 활성시장이 없는 금융상품의 공정가치 평가기법 중 기대현 금흐름을 각 구간에 대응하는 적절한 할 인율로 할인하는 현 금흐름 할인방법 등 을 적용하였습니다. DART dart.fss.or.kr Page 133
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Disclosure of fair value measurement of assets [text block] Disclosure of fair value measurement of assets Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Aggregated measurement At fair value Assets Total of Assets Financial assets at fair value, class Financial assets at fair value through other comprehensive income, category Financial assets at fair value through profit or loss, category Derivatives All levels of fair value hierarchy Total of All levels of fair value hierarchy All levels of fair value hierarchy Total of All levels of fair value hierarchy All levels of fair value hierarchy Total of All levels of fair value hierarchy Level 1 of fair value hierarchy Level 2 of fair value hierarchy Level 3 of fair value hierarchy Level 1 of fair value hierarchy Level 2 of fair value hierarchy Level 3 of fair value hierarchy Level 1 of fair value hierarchy Level 2 of fair value hierarchy Level 3 of fair value hierarchy Assets 183,522 0 167,919 351,441 0 800,239 8,359 808,598 0 877 0 877 1,160,916 Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, assets 수준 1,2,3 간의 중요한 이동내역은 없습니다. Ending of Last Fiscal Year (Unit : million, KRW) Aggregated measurement At fair value Assets Total of Assets Financial assets at fair value, class Financial assets at fair value through other comprehensive income, category Financial assets at fair value through profit or loss, category Derivatives All levels of fair value hierarchy Total of All levels of fair value hierarchy All levels of fair value hierarchy Total of All levels of fair value hierarchy All levels of fair value hierarchy Total of All levels of fair value hierarchy Level 1 of fair value hierarchy Level 2 of fair value hierarchy Level 3 of fair value hierarchy Level 1 of fair value hierarchy Level 2 of fair value hierarchy Level 3 of fair value hierarchy Level 1 of fair value hierarchy Level 2 of fair value hierarchy Level 3 of fair value hierarchy Assets 142,725 0 167,919 310,644 0 700,052 9,936 709,988 0 76 0 76 1,020,708 Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, assets 수준 1,2,3 간의 중요한 이동내역은 없습니다. Disclosure of fair value measurement of liabilities [text block] Disclosure of fair value measurement of liabilities Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Aggregated measurement At fair value Liabilities Financial liabilities at fair value, class Derivatives All levels of fair value hierarchy Total of All levels of fair value hierarchy Level 1 of fair value hierarchy Level 2 of fair value hierarchy Level 3 of fair value hierarchy Liabilities 0 1,585 0 1,585 DART dart.fss.or.kr Page 134
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Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, liabilities 수준 1,2,3 간의 중 요한 이동내역은 없습니다. Ending of Last Fiscal Year (Unit : million, KRW) Aggregated measurement At fair value Liabilities Financial liabilities at fair value, class Derivatives All levels of fair value hierarchy Total of All levels of fair value hierarchy Level 1 of fair value hierarchy Level 2 of fair value hierarchy Level 3 of fair value hierarchy Liabilities 0 2,605 0 2,605 Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, liabilities 수준 1,2,3 간의 중 요한 이동내역은 없습니다. Disclosure of level of fair value hierarchy within which fair value measurement is categorised[ text block ] Disclosure of level of fair value hierarchy within which fair value measurement is categorised Description of classifying basis for level of fair value hierarchy based on the inputs used to fair value measurement All levels of fair value hierarchy Level 1 of fair value hierarchy 동일한 자산이나 부채에 대한 활 성시장에서의 (조정되지 않은) 공시가격 Level 2 of fair value hierarchy 직접적으로(예: 가격) 또는 간접 적으로(예: 가격에서 도출되어) 관측가능한 자산이나 부채에 대 한 투입변수. 단 수준 1에 포함된 공시가격은 DART dart.fss.or.kr Page 135
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제외함 Level 3 of fair value hierarchy 관측가능한 시장자료에 기초하 지 않은 자산이나 부채에 대한 투입변수(관측가능하지 않은 투 입변수) Reconciliation of changes in fair value measurement, assets [text block] Reconciliation of changes in fair value measurement, assets Current Fiscal Year (Quarter) (Unit : million, KRW) Assets at beginning of period Purchases, fair value measurement, assets Sales, fair value measurement, assets Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, assets Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assets Assets at ending of period Aggregated measurement At fair value All levels of fair value hierarchy Level 3 of fair value hierarchy Assets Financial assets at fair value, class Financial assets at fair value through other comprehensive income 167,919 0 0 0 0 167,919 Financial assets at fair value through profit or loss 9,936 0 (888) (689) 0 8,359 Total of Assets 177,855 0 (888) (689) 0 176,278 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Assets at beginning of period Purchases, fair value measurement, assets Sales, fair value measurement, assets Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, assets Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assets Assets at ending of period Aggregated measurement At fair value All levels of fair value hierarchy Level 3 of fair value hierarchy Assets Financial assets at fair value, class Financial assets at fair value through other comprehensive income 171,433 0 0 0 0 171,433 Financial assets at fair value through profit or 15,270 95 (2,649) (1,281) 0 11,435 DART dart.fss.or.kr Page 136
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7. Financial instruments by category loss Total of Assets 186,703 95 (2,649) (1,281) 0 182,868 Disclosure of financial assets by category [text block] Disclosure Of Financial Assets By Category Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets Financial assets, class Cash and cash equivalents Financial assets, category Financial assets at amortised cost, category 603,734 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 Total of Financial assets, category 603,734 Term deposits Financial assets, category Financial assets at amortised cost, category 150,000 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 Total of Financial assets, category 150,000 Securities Financial assets, category Financial assets at amortised cost, category 34,562 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other Financial assets at fair value through other 351,441 DART dart.fss.or.kr Page 137
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comprehensive income, category comprehensive income Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 808,598 Total of Financial assets, category 1,194,601 Credit purchase assets Financial assets, category Financial assets at amortised cost, category 20,570,001 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 Total of Financial assets, category 20,570,001 Loan receivable assets Financial assets, category Financial assets at amortised cost, category 7,114,703 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 Total of Financial assets, category 7,114,703 Installment financial assets Financial assets, category Financial assets at amortised cost, category 369,369 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 DART dart.fss.or.kr Page 138
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Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 Total of Financial assets, category 369,369 Finance lease receivables Financial assets, category Financial assets at amortised cost, category 34,911 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 Total of Financial assets, category 34,911 Derivatives Financial assets, category Financial assets at amortised cost, category 0 Derivative assets Derivative financial assets held-for- hedging 877 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 Total of Financial assets, category 877 Other financial assets Financial assets, category Financial assets at amortised cost, category 666,768 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through Financial assets at fair value through 0 DART dart.fss.or.kr Page 139
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profit or loss, category profit or loss Total of Financial assets, category 666,768 Total of Financial assets, class 30,704,964 Ending of Last Fiscal Year (Unit : million, KRW) Financial assets Financial assets, class Cash and cash equivalents Financial assets, category Financial assets at amortised cost, category 497,022 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 Total of Financial assets, category 497,022 Term deposits Financial assets, category Financial assets at amortised cost, category 500,000 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 Total of Financial assets, category 500,000 Securities Financial assets, category Financial assets at amortised cost, category 14,917 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 310,644 DART dart.fss.or.kr Page 140
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Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 709,988 Total of Financial assets, category 1,035,549 Credit purchase assets Financial assets, category Financial assets at amortised cost, category 18,362,795 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 Total of Financial assets, category 18,362,795 Loan receivable assets Financial assets, category Financial assets at amortised cost, category 6,778,510 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 Total of Financial assets, category 6,778,510 Installment financial assets Financial assets, category Financial assets at amortised cost, category 360,121 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through Financial assets at fair value through 0 DART dart.fss.or.kr Page 141
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profit or loss, category profit or loss Total of Financial assets, category 360,121 Finance lease receivables Financial assets, category Financial assets at amortised cost, category 29,913 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 Total of Financial assets, category 29,913 Derivatives Financial assets, category Financial assets at amortised cost, category 0 Derivative assets Derivative financial assets held-for- hedging 76 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 Total of Financial assets, category 76 Other financial assets Financial assets, category Financial assets at amortised cost, category 480,454 Derivative assets Derivative financial assets held-for- hedging 0 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 DART dart.fss.or.kr Page 142
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Total of Financial assets, category 480,454 Total of Financial assets, class 28,044,440 Disclosure of financial assets by category, total[ text block ] Disclosure of financial assets by category, total Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets, category Financial assets at amortised cost, category Derivative assets Financial assets at fair value through other comprehensive income, category Financial assets at fair value through profit or loss, category Derivative financial assets held-for-hedging Financial assets at fair value through other comprehensive income Financial assets at fair value through profit or loss Financial assets 29,544,048 877 351,441 808,598 Ending of Last Fiscal Year (Unit : million, KRW) Financial assets, category Financial assets at amortised cost, category Derivative assets Financial assets at fair value through other comprehensive income, category Financial assets at fair value through profit or loss, category Derivative financial assets held-for-hedging Financial assets at fair value through other comprehensive income Financial assets at fair value through profit or loss Financial assets 27,023,732 76 310,644 709,988 Disclosure of financial liabilities by categories [text block] Disclosure of financial liabilities by category Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Financial liabilities Financial liabilities, class Borrowings Financial liabilities, category Financial liabilities at amortised cost, category 5,996,012 Derivative financial liabilities Derivative financial liabilities held for hedging 0 Total of Financial liabilities, category 5,996,012 DART dart.fss.or.kr Page 143
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Bonds issued Financial liabilities, category Financial liabilities at amortised cost, category 14,072,338 Derivative financial liabilities Derivative financial liabilities held for hedging 0 Total of Financial liabilities, category 14,072,338 Derivatives Financial liabilities, category Financial liabilities at amortised cost, category 0 Derivative financial liabilities Derivative financial liabilities held for hedging 1,585 Total of Financial liabilities, category 1,585 Other financial liabilities Financial liabilities, category Financial liabilities at amortised cost, category 2,178,933 Derivative financial liabilities Derivative financial liabilities held for hedging 0 Total of Financial liabilities, category 2,178,933 Lease liabilities Financial liabilities, category Financial liabilities at amortised cost, category 17,839 Derivative financial liabilities Derivative financial liabilities held for hedging 0 Total of Financial liabilities, category 17,839 Total of Financial liabilities, class 22,266,707 Ending of Last Fiscal Year (Unit : million, KRW) Financial liabilities Financial liabilities, class Borrowings Financial liabilities, category Financial liabilities at amortised cost, category 6,072,407 Derivative financial liabilities Derivative financial liabilities held for hedging 0 Total of Financial liabilities, category 6,072,407 Bonds issued Financial liabilities, category Financial liabilities at amortised cost, category 11,854,081 Derivative financial liabilities Derivative financial liabilities held for hedging 0 Total of Financial liabilities, category 11,854,081 Derivatives Financial liabilities, category Financial liabilities at amortised cost, category 0 Derivative financial liabilities Derivative financial liabilities held for hedging 2,605 Total of Financial liabilities, category 2,605 Other financial Financial liabilities, Financial liabilities at amortised cost, 1,726,612 DART dart.fss.or.kr Page 144
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liabilities category category Derivative financial liabilities Derivative financial liabilities held for hedging 0 Total of Financial liabilities, category 1,726,612 Lease liabilities Financial liabilities, category Financial liabilities at amortised cost, category 16,943 Derivative financial liabilities Derivative financial liabilities held for hedging 0 Total of Financial liabilities, category 16,943 Total of Financial liabilities, class 19,672,648 Disclosure of financial liabilities by categories, total[ text block ] Disclosure of financial liabilities by categories, total Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Financial liabilities, category Financial liabilities at amortised cost, category Derivative financial liabilities Derivative financial liabilities held for hedging Financial liabilities 22,265,122 1,585 Ending of Last Fiscal Year (Unit : million, KRW) Financial liabilities, category Financial liabilities at amortised cost, category Derivative financial liabilities Derivative financial liabilities held for hedging Financial liabilities 19,670,043 2,605 금융자산의 범주별 손익의 공시 Gains (losses) on financial assets by categories Current Fiscal Year (Quarter) (Unit : million, KRW) Gain from financial instruments Loss from financial instruments Gain (loss) from financial instruments Interest income Fee and commission income Reversal, allowance account for credit losses of financial assets Gains from change in fair value of financial instruments Foreign exchange gain Dividend and distribution income Other gains from financial instruments Interest expense Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets Losses from change in fair value of financial instruments Foreign exchange loss Financial assets, category Financial assets at amortised cost, category 1,508,808 1,203,290 2,044 0 0 0 140 0 587,126 0 0 2,127,156 Financial assets at fair value through other comprehensive Financial assets at fair value through other comprehensive 0 0 0 0 0 9,185 0 0 0 0 0 9,185 DART dart.fss.or.kr Page 145
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income, category income Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 0 0 1,880 0 0 0 0 0 689 0 1,191 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Gain from financial instruments Loss from financial instruments Gain (loss) from financial instruments Interest income Fee and commission income Reversal, allowance account for credit losses of financial assets Gains from change in fair value of financial instruments Foreign exchange gain Dividend and distribution income Other gains from financial instruments Interest expense Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets Losses from change in fair value of financial instruments Foreign exchange loss Financial assets, category Financial assets at amortised cost, category 1,462,045 1,154,557 2,624 0 0 0 106 0 500,142 0 0 2,119,190 Financial assets at fair value through other comprehensive income, category Financial assets at fair value through other comprehensive income 0 0 0 0 0 17,982 0 0 0 0 0 17,982 Financial assets at fair value through profit or loss, category Financial assets at fair value through profit or loss 0 0 0 3,127 0 0 0 0 0 1,281 0 1,846 Gains (losses) on financial assets at amortised cost category by classes[ text block ] Gains (losses) on financial assets at amortised cost category by classes Current Fiscal Year (Quarter) (Unit : million, KRW) Gain from financial instruments Loss from financial instruments Gain (loss) from financial instruments Interest income Fee and commission income Reversal, allowance account for credit losses of financial assets Gains from change in fair value of financial instruments Foreign exchange gain Dividend and distribution income Other gains from financial instruments Interest expense Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets Losses from change in fair value of financial instruments Foreign exchange loss Financial assets, category Financial assets at amortised cost, category Financial assets, class Term deposits 15,143 0 0 0 0 0 0 0 0 0 0 15,143 Debt securities 987 0 0 0 0 0 0 0 99 0 0 888 Credit purchase assets 772,496 1,079,096 0 0 0 0 0 0 233,152 0 0 1,618,440 Loan receivable assets 705,958 123,634 0 0 0 0 0 0 348,776 0 0 480,816 Installment financial assets 10,728 560 2,005 0 0 0 0 0 0 0 0 13,293 Finance lease receivables 2,506 0 39 0 0 0 140 0 0 0 0 2,685 Other financial assets 990 0 0 0 0 0 0 0 5,099 0 0 (4,109) Total of Financial assets, class 1,508,808 1,203,290 2,044 0 0 0 140 0 587,126 0 0 2,127,156 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Gain from financial instruments Loss from financial instruments Gain (loss) from DART dart.fss.or.kr Page 146
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financial instruments Interest income Fee and commission income Reversal, allowance account for credit losses of financial assets Gains from change in fair value of financial instruments Foreign exchange gain Dividend and distribution income Other gains from financial instruments Interest expense Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets Losses from change in fair value of financial instruments Foreign exchange loss Financial assets, category Financial assets at amortised cost, category Financial assets, class Term deposits 21,887 0 0 0 0 0 0 0 0 0 0 21,887 Debt securities 52 0 0 0 0 0 0 0 26 0 0 26 Credit purchase assets 751,731 1,047,999 0 0 0 0 0 0 216,716 0 0 1,583,014 Loan receivable assets 673,611 105,950 0 0 0 0 0 0 280,572 0 0 498,989 Installment financial assets 9,505 608 2,591 0 0 0 0 0 0 0 0 12,704 Finance lease receivables 3,932 0 33 0 0 0 106 0 0 0 0 4,071 Other financial assets 1,327 0 0 0 0 0 0 0 2,828 0 0 (1,501) Total of Financial assets, class 1,462,045 1,154,557 2,624 0 0 0 106 0 500,142 0 0 2,119,190 Gains (losses) on financial assets at fair value through other comprehensive income category by classes[ text block ] Gains (losses) on financial assets at fair value through other comprehensive income category by classes Current Fiscal Year (Quarter) (Unit : million, KRW) Gain from financial instruments Loss from financial instruments Gain (loss) from financial instruments Interest income Fee and commission income Reversal, allowance account for credit losses of financial assets Gains from change in fair value of financial instruments Foreign exchange gain Dividend and distribution income Other gains from financial instruments Interest expense Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets Losses from change in fair value of financial instruments Foreign exchange loss Financial assets, category Financial assets at fair value through other comprehensive income, category Financial assets, class Stocks 0 0 0 0 0 9,185 0 0 0 0 0 9,185 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Gain from financial instruments Loss from financial instruments Gain (loss) from financial instruments Interest income Fee and commission income Reversal, allowance account for credit losses of financial assets Gains from change in fair value of financial instruments Foreign exchange gain Dividend and distribution income Other gains from financial instruments Interest expense Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets Losses from change in fair value of financial instruments Foreign exchange loss Financial assets, category Financial assets at fair value through other Financial assets, class Stocks 0 0 0 0 0 17,982 0 0 0 0 0 17,982 DART dart.fss.or.kr Page 147
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comprehensive income, category Gains (losses) on financial assets at fair value through profit or loss category by classes[ text block ] Gains (losses) on financial assets at fair value through profit or loss category by classes Current Fiscal Year (Quarter) (Unit : million, KRW) Gain from financial instruments Loss from financial instruments Gain (loss) from financial instruments Interest income Fee and commission income Reversal, allowance account for credit losses of financial assets Gains from change in fair value of financial instruments Foreign exchange gain Dividend and distribution income Other gains from financial instruments Interest expense Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets Losses from change in fair value of financial instruments Foreign exchange loss Financial assets, category Financial assets at fair value through profit or loss, category Financial assets, class Securities 0 0 0 1,880 0 0 0 0 0 689 0 1,191 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Gain from financial instruments Loss from financial instruments Gain (loss) from financial instruments Interest income Fee and commission income Reversal, allowance account for credit losses of financial assets Gains from change in fair value of financial instruments Foreign exchange gain Dividend and distribution income Other gains from financial instruments Interest expense Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets Losses from change in fair value of financial instruments Foreign exchange loss Financial assets, category Financial assets at fair value through profit or loss, category Financial assets, class Securities 0 0 0 3,127 0 0 0 0 0 1,281 0 1,846 Gains (losses) on financial liabilities by categories[ text block ] Gains (losses) on financial liabilities by categories Current Fiscal Year (Quarter) (Unit : million, KRW) Gain from financial instruments Loss from financial instruments Gain (loss) from financial instruments Interest income Fee and commission income Reversal, allowance account for credit losses of financial assets Gains from change in fair value of financial instruments Foreign exchange gain Dividend and distribution income Other gains from financial instruments Interest expense Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets Losses from change in fair value of financial instruments Foreign exchange loss Financial liabilities, class Financial liabilities at amortised cost, category Financial liabilities, category Borrowings 0 0 0 0 0 0 0 126,058 0 0 0 (126,058) Bonds issued 0 0 0 0 0 0 0 305,125 0 0 0 (305,125) Lease liabilities 0 0 0 0 0 0 0 437 0 0 0 (437) Other financial liabilities 0 0 0 0 27,591 0 0 456 0 0 2,401 24,734 DART dart.fss.or.kr Page 148
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8. Cash and deposits Total of Financial liabilities, category 0 0 0 0 27,591 0 0 432,076 0 0 2,401 (406,886) Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Gain from financial instruments Loss from financial instruments Gain (loss) from financial instruments Interest income Fee and commission income Reversal, allowance account for credit losses of financial assets Gains from change in fair value of financial instruments Foreign exchange gain Dividend and distribution income Other gains from financial instruments Interest expense Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets Losses from change in fair value of financial instruments Foreign exchange loss Financial liabilities, class Financial liabilities at amortised cost, category Financial liabilities, category Borrowings 0 0 0 0 0 0 0 138,713 0 0 0 (138,713) Bonds issued 0 0 0 0 0 0 0 241,536 0 0 0 (241,536) Lease liabilities 0 0 0 0 0 0 0 435 0 0 0 (435) Other financial liabilities 0 0 0 0 21,654 0 0 611 0 0 2,789 18,254 Total of Financial liabilities, category 0 0 0 0 21,654 0 0 381,295 0 0 2,789 (362,430) Interest income on financial instruments credit impaired[ text block ] Interest income on financial instruments credit impaired Current Fiscal Year (Quarter) (Unit : million, KRW) Financial instruments credit-impaired Interest income 4,427 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Financial instruments credit-impaired Interest income 4,391 Disclosure of cash and deposits[ text block ] Disclosure of cash and deposits Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Disclosed Amount Cash 18 Balances with banks 242,859 Other banking arrangements, classified as cash equivalents 15,857 Other deposits, classified as cash equivalents 345,000 Cash and cash equivalents 603,734 Long-term deposits 150,000 Cash and due from banks 753,734 Ending of Last Fiscal Year (Unit : million, KRW) DART dart.fss.or.kr Page 149
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9. Financial assets at fair value through profit or loss Disclosed Amount Cash 23 Balances with banks 182,678 Other banking arrangements, classified as cash equivalents 14,321 Other deposits, classified as cash equivalents 300,000 Cash and cash equivalents 497,022 Long-term deposits 500,000 Cash and due from banks 997,022 Disclosure of restricted financial assets Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Restricted financial assets Explanation of restricted financial assets Restricted financial assets Restricted deposits Opening deposits for checking account Name of secured creditor BUSAN BANK and others 20 당좌개설보증금 Ending of Last Fiscal Year (Unit : million, KRW) Restricted financial assets Explanation of restricted financial assets Restricted financial assets Restricted deposits Opening deposits for checking account Name of secured creditor BUSAN BANK and others 20 당좌개설보증금 Disclosure of financial assets at fair value through profit or loss Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets at fair value through profit or loss Financial assets, class Beneficiary certificate 800,239 Equity invested 8,359 Total of Financial assets, class 808,598 Ending of Last Fiscal Year (Unit : million, KRW) Financial assets at fair value through profit or loss Financial assets, class Beneficiary certificate 700,052 Equity invested 9,936 Total of Financial assets, class 709,988 DART dart.fss.or.kr Page 150
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10. Financial assets at fair value through other comprehensive income Detail of financial assets at fair value through other comprehensive income Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets at fair value through other comprehensive income Financial assets, class Public stocks Hotel Shilla Co., Ltd. stock 26,978 Cheil Communications Inc. stock 71,050 S-1 Corporation stock 60,977 Korea Ratings Co., Ltd. stock 5,816 Nice Information Service Co., Ltd. stock 12,838 Nice Holdings Co., Ltd. stock 5,863 Private stocks Renault Korea Co., Ltd. stock 164,245 Mybi Co., Ltd. stock 2,202 Saeil Credit Information Inc. stock 703 Samsung Solution Co., Ltd. stock 5 Tongyang Leisure Co., Ltd. stock 764 Total of Financial assets, class 351,441 Ending of Last Fiscal Year (Unit : million, KRW) Financial assets at fair value through other comprehensive income Financial assets, class Public stocks Hotel Shilla Co., Ltd. stock 19,367 Cheil Communications Inc. stock 59,325 S-1 Corporation stock 42,924 Korea Ratings Co., Ltd. stock 5,245 Nice Information Service Co., Ltd. stock 11,225 Nice Holdings Co., 4,639 DART dart.fss.or.kr Page 151
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11. Financial assets at amortised cost Ltd. stock Private stocks Renault Korea Co., Ltd. stock 164,245 Mybi Co., Ltd. stock 2,202 Saeil Credit Information Inc. stock 703 Samsung Solution Co., Ltd. stock 5 Tongyang Leisure Co., Ltd. stock 764 Total of Financial assets, class 310,644 Description of the company name 기존 르노코리아자동차㈜는 전기 중 르노코리아㈜로 사명을 변경하였습니다. Disclosure of dividends recognised for investments in equity instruments designated as measured at fair value through other comprehensive income[ text block ] Disclosure of dividends recognised for investments in equity instruments designated as measured at fair value through other comprehensive income Current Fiscal Year (Quarter) (Unit : million, KRW) Disclosed Amount Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting period 9,185 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Disclosed Amount Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting period 17,982 Details of financial assets at amortised cost Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets at amortised cost Financial assets, class Credit purchase assets Carrying amount Principal amount 20,915,335 Deferred miscellaneous gains (loss) 26,400 DART dart.fss.or.kr Page 152
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Present value discount (77,326) Accumulated impairment (294,408) Total of Carrying amount 20,570,001 Loan receivable assets Carrying amount Principal amount 7,631,072 Deferred miscellaneous gains (loss) 3,258 Present value discount (58) Accumulated impairment (519,569) Total of Carrying amount 7,114,703 Installment financial assets Carrying amount Principal amount 372,247 Deferred miscellaneous gains (loss) 3,016 Present value discount (1,042) Accumulated impairment (4,852) Total of Carrying amount 369,369 Other financial assets Carrying amount Principal amount 684,704 Deferred miscellaneous gains (loss) Present value discount (1,309) Accumulated impairment (16,627) Total of Carrying amount 666,768 Debt securities Carrying amount Principal amount 34,736 Deferred miscellaneous gains (loss) Present value discount Accumulated impairment (174) Total of Carrying amount 34,562 Total of Financial assets, class 28,755,403 DART dart.fss.or.kr Page 153
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Ending of Last Fiscal Year (Unit : million, KRW) Financial assets at amortised cost Financial assets, class Credit purchase assets Carrying amount Principal amount 18,692,508 Deferred miscellaneous gains (loss) 14,458 Present value discount (44,172) Accumulated impairment (299,999) Total of Carrying amount 18,362,795 Loan receivable assets Carrying amount Principal amount 7,258,087 Deferred miscellaneous gains (loss) 2,759 Present value discount (54) Accumulated impairment (482,282) Total of Carrying amount 6,778,510 Installment financial assets Carrying amount Principal amount 365,964 Deferred miscellaneous gains (loss) 1,612 Present value discount (157) Accumulated impairment (7,298) Total of Carrying amount 360,121 Other financial assets Carrying amount Principal amount 497,202 Deferred miscellaneous gains (loss) Present value discount (1,769) Accumulated impairment (14,979) Total of Carrying amount 480,454 Debt securities Carrying amount Principal amount 14,992 Deferred miscellaneous DART dart.fss.or.kr Page 154
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gains (loss) Present value discount Accumulated impairment (75) Total of Carrying amount 14,917 Total of Financial assets, class 25,996,797 Disclosure of changes in allowance for credit losses of financial assets at amortised cost[ text block ] Disclosure of changes in allowance for credit losses of financial assets at amortised cost Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets, category Financial assets at amortised cost, category Carrying amount Accumulated impairment Type of measurement of expected credit losses Total of Type of measurement of expected credit losses 12-month expected credit losses Lifetime expected credit losses Credit impairment of financial instruments Total of Credit impairment of financial instruments Credit impairment of financial instruments Total of Credit impairment of financial instruments Financial instruments not credit-impaired Financial instruments credit- impaired Financial instruments not credit-impaired Financial instruments credit- impaired Financial assets at beginning of period (289,953) (288,903) (225,777) (514,680) (804,633) Transfers to 12- month expected credit losses type (25,621) 25,603 18 25,621 0 Transfers to Lifetime expected credit losses type 20,492 (20,822) 330 (20,492) 0 Transfers to Impaired financial assets 1,856 2,685 (4,541) (1,856) 0 Reversal (addition) of credit loss, financial assets (112,870) (150,399) (321,852) (472,251) (585,121) Decrease through write-off, financial assets 103,249 138,726 415,230 553,956 657,205 Increase through recovery of written- off financial assets 0 0 (180,498) (180,498) (180,498) Increase (decrease) through other movements, financial assets 0 0 77,417 77,417 77,417 DART dart.fss.or.kr Page 155
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Financial assets at beginning of period (302,847) (293,110) (239,673) (532,783) (835,630) Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Financial assets, category Financial assets at amortised cost, category Carrying amount Accumulated impairment Type of measurement of expected credit losses Total of Type of measurement of expected credit losses 12-month expected credit losses Lifetime expected credit losses Credit impairment of financial instruments Total of Credit impairment of financial instruments Credit impairment of financial instruments Total of Credit impairment of financial instruments Financial instruments not credit-impaired Financial instruments credit- impaired Financial instruments not credit-impaired Financial instruments credit- impaired Financial assets at beginning of period (262,613) (314,060) (241,657) (555,717) (818,330) Transfers to 12- month expected credit losses type (24,934) 24,912 22 24,934 0 Transfers to Lifetime expected credit losses type 15,949 (16,309) 360 (15,949) 0 Transfers to Impaired financial assets 1,350 2,869 (4,219) (1,350) 0 Reversal (addition) of credit loss, financial assets (83,941) (119,953) (293,657) (413,610) (497,551) Decrease through write-off, financial assets 88,009 151,701 427,888 579,589 667,598 Increase through recovery of written- off financial assets 0 0 (166,855) (166,855) (166,855) Increase (decrease) through other movements, financial assets 0 0 63,464 63,464 63,464 Financial assets at beginning of period (266,180) (270,840) (214,654) (485,494) (751,674) Disclosure of changes in gross carrying amount of financial assets at amortised cost Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets, category Financial assets at amortised cost, category Carrying amount Gross carrying amount Type of measurement of expected credit losses Total of Type of measurement of expected credit 12-month expected credit losses Lifetime expected credit losses Credit impairment of financial instruments Total of Credit Credit impairment of financial instruments Total of Credit Financial Financial Financial Financial DART dart.fss.or.kr Page 156
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instruments not credit-impaired instruments credit- impaired impairment of financial instruments instruments not credit-impaired instruments credit- impaired impairment of financial instruments losses Financial assets at beginning of period 23,923,347 2,611,975 266,108 2,878,083 26,801,430 Transfers to 12- month expected credit losses type 268,610 (268,584) (26) (268,610) 0 Transfers to Lifetime expected credit losses type (583,519) 583,880 (361) 583,519 0 Transfers to Impaired financial assets (55,171) (23,300) 78,471 55,171 0 Increase (decrease) through origination or purchase, recovery of written off and other movements, financial assets 3,131,558 (36,307) 351,557 315,250 3,446,808 Decrease through write-off, financial assets (103,249) (138,726) (415,230) (553,956) (657,205) Financial assets at beginning of period 26,581,576 2,728,938 280,519 3,009,457 29,591,033 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Financial assets, category Financial assets at amortised cost, category Carrying amount Gross carrying amount Type of measurement of expected credit losses Total of Type of measurement of expected credit losses 12-month expected credit losses Lifetime expected credit losses Credit impairment of financial instruments Total of Credit impairment of financial instruments Credit impairment of financial instruments Total of Credit impairment of financial instruments Financial instruments not credit-impaired Financial instruments credit- impaired Financial instruments not credit-impaired Financial instruments credit- impaired Financial assets at beginning of period 22,612,078 2,873,268 283,579 3,156,847 25,768,925 Transfers to 12- month expected credit losses type 292,678 (292,647) (31) (292,678) 0 Transfers to Lifetime expected credit losses type (541,339) 541,851 (512) 541,339 0 Transfers to Impaired financial assets (47,023) (25,386) 72,409 47,023 0 DART dart.fss.or.kr Page 157
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Increase (decrease) through origination or purchase, recovery of written off and other movements, financial assets 1,207,749 (377,929) 325,349 (52,580) 1,155,169 Decrease through write-off, financial assets (88,009) (151,701) (427,888) (579,589) (667,598) Financial assets at beginning of period 23,436,134 2,567,456 252,906 2,820,362 26,256,496 Disclosure of credit purchase assets[ text block ] Disclosure of credit purchase assets Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets at amortised cost Financial assets, class Credit purchase assets Credit purchase assets arising from providing single- payment credit services Carrying amount Principal amount 6,838,369 Credit purchase assets arising from providing installment credit services 11,828,709 Credit purchase assets arising from providing other credit services 2,248,257 Ending of Last Fiscal Year (Unit : million, KRW) Financial assets at amortised cost Financial assets, class Credit purchase assets Credit purchase assets arising from providing single- payment credit services Carrying amount Principal amount 6,106,624 Credit purchase assets arising from providing installment credit services 10,260,809 Credit purchase assets arising from 2,325,075 DART dart.fss.or.kr Page 158
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providing other credit services Disclosure of loan receivable assets[ text block ] Disclosure of loan receivable assets Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets at amortised cost Financial assets, class Loan receivable assets Loan receivable assets arising from providing cash advances services Carrying amount Principal amount 1,035,766 Loan receivable assets arising from providing card loans services 6,530,637 Loan receivable assets arising from providing customer loans services 64,667 Loan receivable assets arising from providing factoring services 2 Ending of Last Fiscal Year (Unit : million, KRW) Financial assets at amortised cost Financial assets, class Loan receivable assets Loan receivable assets arising from providing cash advances services Carrying amount Principal amount 1,034,130 Loan receivable assets arising from providing card loans services 6,179,069 Loan receivable assets arising from providing customer loans services 44,500 Loan receivable assets arising from providing factoring services 388 Disclosure of installment financial assets[ text block ] DART dart.fss.or.kr Page 159
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Disclosure of installment financial assets Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets at amortised cost Financial assets, class Installment financial assets Installment financial assets arising from providing installment services for automobiles Carrying amount Principal amount 367,471 Installment financial assets arising from providing installment services for electronics 4,765 Installment financial assets arising from providing installment services for consumer durables and industrial goods 11 Ending of Last Fiscal Year (Unit : million, KRW) Financial assets at amortised cost Financial assets, class Installment financial assets Installment financial assets arising from providing installment services for automobiles Carrying amount Principal amount 360,956 Installment financial assets arising from providing installment services for electronics 4,989 Installment financial assets arising from providing installment services for consumer durables and industrial goods 19 Disclosure of other financial assets[ text block ] Disclosure of other financial assets Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) DART dart.fss.or.kr Page 160
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12. Finance lease receivables Financial assets at amortised cost Financial assets, class Other financial assets Receivables Carrying amount Principal amount 534,556 Accrued income 106,473 Loans to employees 2,803 Guarantee deposits 19,161 Right for facility use recognised in financial assets 16,590 Miscellaneous Financial Assets At Amortised Cost 5,121 Ending of Last Fiscal Year (Unit : million, KRW) Financial assets at amortised cost Financial assets, class Other financial assets Receivables Carrying amount Principal amount 340,744 Accrued income 111,114 Loans to employees 2,820 Guarantee deposits 20,946 Right for facility use recognised in financial assets 16,495 Miscellaneous Financial Assets At Amortised Cost 5,083 Disclosure of maturity analysis of finance lease payments receivable [text block] Disclosure of maturity analysis of finance lease payments receivable Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Undiscounted finance lease payments to be received Unearned finance income relating to finance lease payments receivable Net investment in finance lease Aggregated time bands Not later than one year 15,463 596 14,867 Later than one year and not later than two years 6,299 504 5,795 Later than two years and not later than three years 5,535 724 4,811 DART dart.fss.or.kr Page 161
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Later than three years and not later than four years 4,733 815 3,918 Later than four years and not later than five years 7,785 1,602 6,183 Total of Aggregated time bands 39,815 4,241 35,574 Ending of Last Fiscal Year (Unit : million, KRW) Undiscounted finance lease payments to be received Unearned finance income relating to finance lease payments receivable Net investment in finance lease Aggregated time bands Not later than one year 18,795 682 18,113 Later than one year and not later than two years 7,215 604 6,611 Later than two years and not later than three years 3,370 492 2,878 Later than three years and not later than four years 2,039 409 1,630 Later than four years and not later than five years 1,826 451 1,375 Total of Aggregated time bands 33,245 2,638 30,607 Disclosure of finance lease receivables[ text block ] Disclosure of finance lease receivables Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Gross carrying amount Accumulated impairment Total of Carrying amount DART dart.fss.or.kr Page 162
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Finance lease receivables related to on-going lease contracts 35,010 (100) 34,910 Finance lease receivables related to termination or cancellation of lease contracts 564 (563) 1 Finance lease receivables total 35,574 (663) 34,911 Ending of Last Fiscal Year (Unit : million, KRW) Gross carrying amount Accumulated impairment Total of Carrying amount Finance lease receivables related to on-going lease contracts 30,037 (124) 29,913 Finance lease receivables related to termination or cancellation of lease contracts 570 (570) 0 Finance lease receivables total 30,607 (694) 29,913 Disclosure of changes in allowance for credit losses of finance lease receivables[ text block ] Disclosure of changes in allowance for credit losses of finance lease receivables Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets, class Finance lease receivables Carrying amount Accumulated impairment Type of measurement of expected credit losses Total of Type of measurement of expected credit losses 12-month expected credit losses Lifetime expected credit losses Credit impairment of financial instruments Total of Credit impairment of financial instruments Credit impairment of financial instruments Total of Credit impairment of financial instruments Financial instruments not credit-impaired Financial instruments credit- impaired Financial instruments not credit-impaired Financial instruments credit- impaired Financial assets at beginning of period (58) (17) (619) (636) (694) Transfers to 12- month expected credit losses type (3) 3 0 3 0 DART dart.fss.or.kr Page 163
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Transfers to Lifetime expected credit losses type 0 0 0 0 0 Transfers to Impaired financial assets 0 12 (12) 0 0 Reversal (addition) of credit loss, financial assets 14 (6) 31 25 39 Decrease through write-off, financial assets 0 0 4 4 4 Increase through recovery of written- off financial assets 0 0 (31) (31) (31) Increase (decrease) through other movements, financial assets 0 0 19 19 19 Financial assets at ending of period (47) (8) (608) (616) (663) Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Financial assets, class Finance lease receivables Carrying amount Accumulated impairment Type of measurement of expected credit losses Total of Type of measurement of expected credit losses 12-month expected credit losses Lifetime expected credit losses Credit impairment of financial instruments Total of Credit impairment of financial instruments Credit impairment of financial instruments Total of Credit impairment of financial instruments Financial instruments not credit-impaired Financial instruments credit- impaired Financial instruments not credit-impaired Financial instruments credit- impaired Financial assets at beginning of period (134) (98) (802) (900) (1,034) Transfers to 12- month expected credit losses type 0 0 0 0 0 Transfers to Lifetime expected credit losses type 5 (13) 8 (5) 0 Transfers to Impaired financial assets 0 72 (72) 0 0 Reversal (addition) of credit loss, financial assets 47 24 (38) (14) 33 DART dart.fss.or.kr Page 164
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Decrease through write-off, financial assets 0 0 239 239 239 Increase through recovery of written- off financial assets 0 0 (33) (33) (33) Increase (decrease) through other movements, financial assets 0 0 (7) (7) (7) Financial assets at ending of period (82) (15) (705) (720) (802) Disclosure of changes in financial lease receivables[ text block ] Disclosure of changes in financial lease receivables Current Fiscal Year (Quarter) (Unit : million, KRW) Financial assets, class Finance lease receivables Carrying amount Gross carrying amount Type of measurement of expected credit losses Total of Type of measurement of expected credit losses 12-month expected credit losses Lifetime expected credit losses Credit impairment of financial instruments Total of Credit impairment of financial instruments Credit impairment of financial instruments Total of Credit impairment of financial instruments Financial instruments not credit-impaired Financial instruments credit- impaired Financial instruments not credit-impaired Financial instruments credit- impaired Financial assets at beginning of period 27,598 2,351 658 3,009 30,607 Transfers to 12- month expected credit losses type 703 (703) 0 (703) 0 Transfers to Lifetime expected credit losses type (138) 138 0 138 0 Transfers to Impaired financial assets (33) (50) 83 33 0 Increase (decrease) through origination or purchase, recovery of written off and other movements, financial assets 5,359 (293) (95) (388) 4,971 Decrease through write-off, financial assets 0 0 (4) (4) (4) DART dart.fss.or.kr Page 165
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13. Operating lease assets, property and equipment Financial assets at ending of period 33,489 1,443 642 2,085 35,574 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Financial assets, class Finance lease receivables Carrying amount Gross carrying amount Type of measurement of expected credit losses Total of Type of measurement of expected credit losses 12-month expected credit losses Lifetime expected credit losses Credit impairment of financial instruments Total of Credit impairment of financial instruments Credit impairment of financial instruments Total of Credit impairment of financial instruments Financial instruments not credit-impaired Financial instruments credit- impaired Financial instruments not credit-impaired Financial instruments credit- impaired Financial assets at beginning of period 46,238 4,806 862 5,668 51,906 Transfers to 12- month expected credit losses type 94 (94) 0 (94) 0 Transfers to Lifetime expected credit losses type (1,270) 1,285 (15) 1,270 0 Transfers to Impaired financial assets (75) (250) 325 75 0 Increase (decrease) through origination or purchase, recovery of written off and other movements, financial assets (11,889) (2,437) (157) (2,594) (14,483) Decrease through write-off, financial assets 0 0 (239) (239) (239) Financial assets at ending of period 33,098 3,310 776 4,086 37,184 TitleDisclosure of detailed information about property, plant and equipment subject to operating leases[ text block ] TitleDisclosure of detailed information about property, plant and equipment subject to operating leases Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Operating lease assets DART dart.fss.or.kr Page 166
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Property, plant and equipment by operating lease status Operating lease assets Carrying amount Gross carrying amount 700,811 Accumulated depreciation and amortisation (230,523) Accumulated impairment (7,803) Total of Carrying amount 462,485 Ending of Last Fiscal Year (Unit : million, KRW) Operating lease assets Property, plant and equipment by operating lease status Operating lease assets Carrying amount Gross carrying amount 651,057 Accumulated depreciation and amortisation (216,917) Accumulated impairment (7,570) Total of Carrying amount 426,570 Disclosure of reconciliation of changes in property plant and equipment subject to operating leases[ text block ] Disclosure of reconciliation of changes in property plant and equipment subject to operating leases Current Fiscal Year (Quarter) (Unit : million, KRW) Beginning of the period Additions Disposals and retirements Depreciation Impairment loss End of the period Property, plant and equipment by operating lease status Operating lease assets 426,570 149,713 (35,063) (74,558) (4,177) 462,485 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Beginning of the period Additions Disposals and retirements Depreciation Impairment loss End of the period Property, plant and equipment by operating lease status Operating lease assets 356,226 173,562 (37,425) (66,848) (3,388) 422,127 Disclosure of maturity analysis of operating lease payments[ text block ] Disclosure of maturity analysis of operating lease payments Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) DART dart.fss.or.kr Page 167
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Undiscounted operating lease payments to be received Aggregated time bands Not later than one year 102,878 Later than one year and not later than two years 75,401 Later than two years and not later than three years 49,798 Later than three years and not later than four years 15,343 Later than four years and not later than five years 2,165 Later than five years 4 Total of Aggregated time bands 245,589 Ending of Last Fiscal Year (Unit : million, KRW) Undiscounted operating lease payments to be received Aggregated time bands Not later than one year 92,255 Later than one year and not later than two years 63,141 Later than two years and not later than three years 50,970 Later than three years and not later than four years 19,815 Later than four years and not later than five years 1,821 Later than five years 0 Total of Aggregated time bands 228,002 Disclosure of detailed information about property, plant and equipment not subject to operating leases[ text block ] Disclosure of detailed information about property, plant and equipment not subject to operating leases Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Property, plant and equipment Property, plant and equipment by operating lease status Property, plant and equipment not subject to operating leases Property, plant and equipment Vehicles Carrying amount Gross carrying amount 2,714 Accumulated depreciation and amortisation (1,338) Accumulated impairment (76) Total of Carrying amount 1,300 Office equipment Carrying amount Gross carrying 196,169 DART dart.fss.or.kr Page 168
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amount Accumulated depreciation and amortisation (167,575) Accumulated impairment (6,846) Total of Carrying amount 21,748 Other property, plant and equipment Carrying amount Gross carrying amount 94 Accumulated depreciation and amortisation 0 Accumulated impairment 0 Total of Carrying amount 94 Total of Property, plant and equipment 23,142 Ending of Last Fiscal Year (Unit : million, KRW) Property, plant and equipment Property, plant and equipment by operating lease status Property, plant and equipment not subject to operating leases Property, plant and equipment Vehicles Carrying amount Gross carrying amount 2,620 Accumulated depreciation and amortisation (1,281) Accumulated impairment (97) Total of Carrying amount 1,242 Office equipment Carrying amount Gross carrying amount 192,748 Accumulated depreciation and amortisation (163,061) Accumulated impairment (6,848) Total of Carrying amount 22,839 Other property, plant and equipment Carrying amount Gross carrying amount 94 Accumulated depreciation and amortisation 0 Accumulated impairment 0 Total of Carrying amount 94 Total of Property, plant and equipment 24,175 운용리스 대상이 아닌 유형자산의 변동내역에 대한 공시 DART dart.fss.or.kr Page 169
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14. Intangible assets Disclosure of reconciliation of changes in property plant and equipment not subject to operating leases Current Fiscal Year (Quarter) (Unit : million, KRW) Beginning of the period Additions Disposals and retirements Impairment loss Depreciation Increase (decrease) through transfers End of the period Property, plant and equipment by operating lease status Property, plant and equipment not subject to operating leases Property, plant and equipment Vehicles 1,242 450 (42) 0 (350) 0 1,300 Office equipment 22,839 5,563 (25) 0 (6,629) 0 21,748 Other property, plant and equipment 94 0 0 0 0 0 94 Construction in progress Total of Property, plant and equipment 24,175 6,013 (67) 0 (6,979) 0 23,142 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Beginning of the period Additions Disposals and retirements Impairment loss Depreciation Increase (decrease) through transfers End of the period Property, plant and equipment by operating lease status Property, plant and equipment not subject to operating leases Property, plant and equipment Vehicles 1,167 415 (135) 0 (326) 0 1,121 Office equipment 23,764 2,142 (115) 0 (6,460) 0 19,331 Other property, plant and equipment 94 0 0 0 0 0 94 Construction in progress 2,032 0 0 0 0 0 2,032 Total of Property, plant and equipment 27,057 2,557 (250) 0 (6,786) 0 22,578 Disclosure of detailed information about intangible assets[ text block ] Disclosure of detailed information about intangible assets Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Intangible assets other than goodwill Intangible assets other than goodwill Trademark rights Carrying amount Gross carrying amount 335 Accumulated depreciation and amortisation (283) Accumulated impairment (24) Total of Carrying amount 28 Development costs Carrying amount Gross carrying amount 557,452 Accumulated depreciation and amortisation (476,651) Accumulated impairment (11,239) Total of Carrying amount 69,562 Membership Carrying amount Gross carrying 25,337 DART dart.fss.or.kr Page 170
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amount Accumulated depreciation and amortisation 0 Accumulated impairment (2,859) Total of Carrying amount 22,478 Other intangible assets Carrying amount Gross carrying amount 191,420 Accumulated depreciation and amortisation (180,286) Accumulated impairment (39) Total of Carrying amount 11,095 Total of Intangible assets other than goodwill 103,163 Ending of Last Fiscal Year (Unit : million, KRW) Intangible assets other than goodwill Intangible assets other than goodwill Trademark rights Carrying amount Gross carrying amount 326 Accumulated depreciation and amortisation (269) Accumulated impairment (24) Total of Carrying amount 33 Development costs Carrying amount Gross carrying amount 552,623 Accumulated depreciation and amortisation (459,124) Accumulated impairment (11,239) Total of Carrying amount 82,260 Membership Carrying amount Gross carrying amount 22,415 Accumulated depreciation and amortisation 0 Accumulated (2,859) DART dart.fss.or.kr Page 171
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15. Right-of-use assets impairment Total of Carrying amount 19,556 Other intangible assets Carrying amount Gross carrying amount 190,349 Accumulated depreciation and amortisation (176,461) Accumulated impairment (39) Total of Carrying amount 13,849 Total of Intangible assets other than goodwill 115,698 영업권 이외의 무형자산의 변동내역에 대한 공시 Disclosure of reconciliation of changes in intangible assets other than goodwill Current Fiscal Year (Quarter) (Unit : million, KRW) Intangible assets other than goodwill at beginning of period Additions Disposals and retirements Impairment loss Reversal of impairment loss Amortisation Increase (decrease) through transfers Intangible assets other than goodwill at ending of period Intangible assets other than goodwill Trademark rights 33 9 0 0 0 (14) 0 28 Development costs 82,260 27,278 (22,449) 0 0 (17,527) 0 69,562 Membership 19,556 2,922 0 0 0 0 0 22,478 Other intangible assets 13,849 1,539 (468) 0 0 (3,825) 0 11,095 Total of Intangible assets other than goodwill 115,698 31,748 (22,917) 0 0 (21,366) 0 103,163 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Intangible assets other than goodwill at beginning of period Additions Disposals and retirements Impairment loss Reversal of impairment loss Amortisation Increase (decrease) through transfers Intangible assets other than goodwill at ending of period Intangible assets other than goodwill Trademark rights 30 15 0 0 0 (15) 0 30 Development costs 79,655 23,513 (13,888) 0 0 (16,362) 0 72,918 Membership 22,778 0 0 (564) 0 0 0 22,214 Other intangible assets 16,721 2,160 (13) 0 0 (5,145) 0 13,723 Total of Intangible assets other than goodwill 119,184 25,688 (13,901) (564) 0 (21,522) 0 108,885 Disclosure of quantitative information about right-of-use assets[ text block ] Disclosure of quantitative information about right-of-use assets Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Right-of-use assets DART dart.fss.or.kr Page 172
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Assets Properties Carrying amount Gross carrying amount 30,792 Accumulated depreciation and amortisation (14,148) Total of Carrying amount 16,644 Others Carrying amount Gross carrying amount 3,859 Accumulated depreciation and amortisation (2,864) Total of Carrying amount 995 Total of Assets 17,639 Ending of Last Fiscal Year (Unit : million, KRW) Right-of-use assets Assets Properties Carrying amount Gross carrying amount 27,259 Accumulated depreciation and amortisation (10,085) Total of Carrying amount 17,174 Others Carrying amount Gross carrying amount 253 Accumulated depreciation and amortisation (93) Total of Carrying amount 160 Total of Assets 17,334 Disclosure of reconciliation of changes in right of use assets[ text block ] Disclosure of reconciliation of changes in right of use assets Current Fiscal Year (Quarter) (Unit : million, KRW) Right-of-use assets, at beginning of period Additions to right- of-use assets Decrease due to termination or cancellation of lease contracts, right-of-use assets Depreciation, right- of-use assets Right-of-use assets, at ending of period Assets Properties 17,174 18,361 (3,460) (15,431) 16,644 Others 160 3,844 0 (3,009) 995 Total of Assets 17,334 22,205 (3,460) (18,440) 17,639 DART dart.fss.or.kr Page 173
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16. Derivatives Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Right-of-use assets, at beginning of period Additions to right- of-use assets Decrease due to termination or cancellation of lease contracts, right-of-use assets Depreciation, right- of-use assets Right-of-use assets, at ending of period Assets Properties 28,189 12,809 (3,633) (15,496) 21,869 Others 232 3,922 0 (3,159) 995 Total of Assets 28,421 16,731 (3,633) (18,655) 22,864 Disclosure of risk management strategy related to hedge accounting[ text block ] Disclosure of risk management strategy related to hedge accounting Hedges Cash flow hedges Derivatives type Swap contract Derivative contract type Interest rates-related Description of nature of risks being hedged 회사는 변동이자율 지급조건의 사채 및 차입금의 이자율변동위험을 회피하기 위하여 이자율스왑계 약을 금융기관과 체결하고 있으며, 현금흐름위험 회피회계를 적용하고 있습니다. Description of hedging instruments used to hedge risk exposures and how they are used 이자율스왑에 따라 사전에 정해진 명목금액에 고 정이자율과 변동이자율의 차이를 적용하여 계산 된 차익을 교환함으로써, 차입부채와 원화변동금 리부사채의 변동금리조건이 고정금리조건으로 전 환되어 현금흐름 변동위험을 제거합니다. Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are 이자율스왑 계약에 따라 위험회피수단의 명목가 액을 위험회피대상의 액면가액과 일치시키는 방 법으로 위험회피비율을 결정합니다. Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [text block] Disclosure of information about terms and conditions of hedging instruments(interest rate swap contract) and how they affect future cash flows Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Hedging instruments Interest rate swap contract Aggregated time bands Total of Aggregated time bands Not later than one year Later than one year and not later than two years Later than two years and not later than three years Later than three years and not later than four years Later than four years and not later than five years Later than five years DART dart.fss.or.kr Page 174
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Nominal amount of hedging instrument 30,000 0 450,000 0 0 250,000 730,000 Average price- interest rate 0.0302 0.0249 0.0290 Ending of Last Fiscal Year (Unit : million, KRW) Hedging instruments Interest rate swap contract Aggregated time bands Total of Aggregated time bands Not later than one year Later than one year and not later than two years Later than two years and not later than three years Later than three years and not later than four years Later than four years and not later than five years Later than five years Nominal amount of hedging instrument 370,000 30,000 0 0 0 250,000 650,000 Average price- interest rate 0.0305 0.0302 0.0290 Disclosure of detailed information about hedging instruments [text block] Disclosure of detailed information about hedging instruments Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Derivative assets Derivative liabilities Description of line item in statement of financial position that includes hedging instrument Accumulated other comprehensive income Hedges Cash flow hedges Derivatives type Swap contract Derivative contract type Interest rates- related 877 1,585 파생상품자산, 파생 상품부채 (530) Ending of Last Fiscal Year (Unit : million, KRW) Derivative assets Derivative liabilities Description of line item in statement of financial position that includes hedging instrument Accumulated other comprehensive income Hedges Cash flow hedges Derivatives type Swap contract Derivative contract type Interest rates- related 76 2,605 파생상품자산, 파생 상품부채 (1,893) Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [text block] Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting Current Fiscal Year (Quarter) (Unit : million, KRW) gains (losses) on change in fair value of derivatives Gain (loss) on transaction of derivatives held for hedging Other comprehensive income, net of tax, cash flow hedges Hedges Cash flow hedges Derivatives type Swap contract Derivative contract type Interest rates-related 0 0 1,364 DART dart.fss.or.kr Page 175
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Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) gains (losses) on change in fair value of derivatives Gain (loss) on transaction of derivatives held for hedging Other comprehensive income, net of tax, cash flow hedges Hedges Cash flow hedges Derivatives type Swap contract Derivative contract type Interest rates-related 0 0 (3,924) Disclosure of reconciliation of changes in reserve of cash flow hedges[ text block ] Disclosure of reconciliation of changes in reserve of cash flow hedges Current Fiscal Year (Quarter) (Unit : million, KRW) Accumulated other comprehensive income as beginning of period Profit or loss Valuation Accumulated other comprehensive income as beginning of period Equity Accumulated other comprehensive income (1,893) 425 938 (530) Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Accumulated other comprehensive income as beginning of period Profit or loss Valuation Accumulated other comprehensive income as beginning of period Equity Accumulated other comprehensive income 2,959 (2,708) (1,216) (965) Disclosure of periods when cash flows expected to occur and when cash flows affect profit or loss[ text block ] Disclosure of periods when cash flows expected to occur and when cash flows affect profit or loss (Unit : million, KRW) Not later than one year Later than one year and not later than three years Later than three years Total of Aggregated time bands Derivatives, undiscounted cash inflows 18,732 29,990 27,222 75,944 Derivatives, undiscounted cash outflows (19,359) (30,137) (27,247) (76,743) DART dart.fss.or.kr Page 176
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Derivatives, undiscounted net cash flows (627) (147) (25) (799) Description of periods when cash flows expected to occur 현금흐름위험회피 가 적용되는 파생 상품계약에 대하여 현금흐름 변동위험 에 노출되는 예상 최장기간은 2032년 5월까지이며, 기타 자본구성요소에 계 상된 파생상품평가 손익 중 만기도래 등으로 2025년 9월 30일부터 12개월 이내에 당기손실로 인식될것으로 예상 하는 금액(자본에 부과된 이연법인세 고려 후)은 107백 만원입니다. Description of periods when cash flows affect profit or loss 현금흐름위험회피 가 적용되는 파생 상품계약에 대하여 현금흐름 변동위험 에 노출되는 예상 최장기간은 2032년 5월까지이며, 기타 자본구성요소에 계 상된 파생상품평가 손익 중 만기도래 등으로 2025년 9월 30일부터 12개월 이내에 당기손실로 인식될것으로 예상 하는 금액(자본에 부과된 이연법인세 고려 후)은 107백 만원입니다. DART dart.fss.or.kr Page 177
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17. Borrowings and debentures Reserve of cash flow hedges recognised in accumulated other comprehensive income after tax expected to be recognised in profit loss within 12 months from end of period (107) Disclosure of detailed information about borrowings [text block] Disclosure of detailed information about borrowings Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Borrowings, interest rate Borrowings Borrowings by name Borrowings in Korean won Counterparties Woori Bank Ranges Bottom of range Top of range Total of Ranges 0 Challenger XXXI Securitization Specialty Co., Ltd. and others Ranges Bottom of range Top of range Total of Ranges BNK Securities and others Ranges Bottom of range Top of range Total of Ranges Liquidated Borrowings Woori Bank Ranges Bottom of range Top of range Total of Ranges Challenger XXXI Securitization Specialty Co., Ltd. and others Ranges Bottom of range 0.0166 Top of range 0.0490 Total of Ranges 3,506,012 BNK Securities and others Ranges Bottom of range Top of range Total of Ranges Notes on discounts Woori Bank Ranges Bottom of range Top of range Total of Ranges Challenger XXXI Securitization Specialty Co., Ltd. and others Ranges Bottom of range Top of range Total of Ranges BNK Securities and others Ranges Bottom of range 0.0163 Top of range 0.0330 Total of Ranges 2,490,000 DART dart.fss.or.kr Page 178
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Total of Borrowings by name 5,996,012 Ending of Last Fiscal Year (Unit : million, KRW) Borrowings, interest rate Borrowings Borrowings by name Borrowings in Korean won Counterparties Woori Bank Ranges Bottom of range Top of range Total of Ranges 200,000 Challenger XXXI Securitization Specialty Co., Ltd. and others Ranges Bottom of range Top of range Total of Ranges BNK Securities and others Ranges Bottom of range Top of range Total of Ranges Liquidated Borrowings Woori Bank Ranges Bottom of range Top of range Total of Ranges Challenger XXXI Securitization Specialty Co., Ltd. and others Ranges Bottom of range Top of range Total of Ranges 3,272,407 BNK Securities and others Ranges Bottom of range Top of range Total of Ranges Notes on discounts Woori Bank Ranges Bottom of range Top of range Total of Ranges Challenger XXXI Securitization Specialty Co., Ltd. and others Ranges Bottom of range Top of range Total of Ranges BNK Securities and others Ranges Bottom of range Top of range Total of Ranges 2,600,000 Total of Borrowings by name 6,072,407 Disclosure of detailed information about debentures[ text block ] Disclosure of detailed information about debentures Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Interest rate Bonds issued Carrying amount Gross carrying amount Borrowings by name Debentures in Korean Ranges Bottom of range 0.0155 Top of range 0.0513 Total of Ranges 14,080,000 Present value discount Ranges Bottom of range Top of range Total of Ranges (7,662) Total of Carrying amount 14,072,338 Ending of Last Fiscal Year (Unit : million, KRW) DART dart.fss.or.kr Page 179
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18. Provisions Interest rate Bonds issued Carrying amount Gross carrying amount Borrowings by name Debentures in Korean Ranges Bottom of range Top of range Total of Ranges 11,860,000 Present value discount Ranges Bottom of range Top of range Total of Ranges (5,919) Total of Carrying amount 11,854,081 Disclosure of other provisions[ text block ] Disclosure of other provisions Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Provisions Description of nature of obligation, other provisions Other provisions Points provisions 9,176 회사는 고정회원의 확보 , 우수회원 보상 및 회원 의 카드사용을 촉진하기 위하여 시행하는 포인트 적립제도와 관련하여, 매출과 관련되지 아니한 거래로 인하여 장래에 발생할 것으로 예상되는 지출액을 포인트충당부 채로 계상하고있습니다. Provision for unused commitment 139,577 회사는 신용카드고객에 게 제공한 카드사용약정 한도(신용판매약정한도 포함) 중 고객이 사용하 지 않은 약정한도에 대 하여 미사용한도충당부 채로 계상하고 있습니다 . Other provisions 18,930 회사는 임직원의 미사용 복지포인트, 복구충당부 채 등과 관련하여 기타 충당부채로 계상하고 있 습니다. Total of Other provisions 167,683 Ending of Last Fiscal Year (Unit : million, KRW) Provisions Description of nature of obligation, other provisions DART dart.fss.or.kr Page 180
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Other provisions Points provisions 8,214 회사는 고정회원의 확보 , 우수회원 보상 및 회원 의 카드사용을 촉진하기 위하여 시행하는 포인트 적립제도와 관련하여, 매출과 관련되지 아니한 거래로 인하여 장래에 발생할 것으로 예상되는 지출액을 포인트충당부 채로 계상하고있습니다. Provision for unused commitment 172,828 회사는 신용카드고객에 게 제공한 카드사용약정 한도(신용판매약정한도 포함) 중 고객이 사용하 지 않은 약정한도에 대 하여 미사용한도충당부 채로 계상하고 있습니다 . Other provisions 22,686 회사는 임직원의 미사용 복지포인트, 복구충당부 채 등과 관련하여 기타 충당부채로 계상하고 있 습니다. Total of Other provisions 203,728 Disclosure of reconciliation of changes in provisions Current Fiscal Year (Quarter) (Unit : million, KRW) Points provisions Provision for unused commitment Other provisions Total of Other provisions Provisions at beginning of period 8,214 172,828 22,686 203,728 Additional provisions, other provisions 22,766 0 7,167 29,933 Decrease through use or reversal, other provisions (21,804) (33,251) (10,923) (65,978) Provisions at beginning of period 9,176 139,577 18,930 167,683 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Points provisions Provision for Other provisions Total of Other DART dart.fss.or.kr Page 181
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unused commitment provisions Provisions at beginning of period 8,860 190,760 26,616 226,236 Additional provisions, other provisions 22,819 0 4,620 27,439 Decrease through use or reversal, other provisions (22,894) (10,339) (17,769) (51,002) Provisions at beginning of period 8,785 180,421 13,467 202,673 Disclosure of reconciliation of changes in provisions for unused commitments[ text block ] Disclosure of reconciliation of changes in provisions for unused commitments Current Fiscal Year (Quarter) (Unit : million, KRW) Other provisions Provision for unused commitment Type of measurement of expected credit losses Total of Type of measurement of expected credit losses 12-month expected credit losses Lifetime expected credit losses Credit impairment of financial instruments Total of Credit impairment of financial instruments Credit impairment of financial instruments Total of Credit impairment of financial instruments Financial instruments not credit-impaired Financial instruments credit- impaired Financial instruments not credit-impaired Financial instruments credit- impaired Provisions at beginning of period 123,104 49,020 704 49,724 172,828 Transfer to twelve month expected credit losses type other provisions 21,656 (21,469) (187) (21,656) 0 Transfer to lifetime expected credit losses type other provisions (5,399) 5,429 (30) 5,399 0 Transfer to impaired other provisions (1) (25) 26 1 0 Decrease through use or reversal, other provisions (42,365) 9,417 (303) 9,114 (33,251) Provisions at beginning of period 96,995 42,372 210 42,582 139,577 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Other provisions Provision for unused commitment Type of measurement of expected credit losses Total of Type of DART dart.fss.or.kr Page 182
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19. Lease liabilities 12-month expected credit losses Lifetime expected credit losses measurement of expected credit losses Credit impairment of financial instruments Total of Credit impairment of financial instruments Credit impairment of financial instruments Total of Credit impairment of financial instruments Financial instruments not credit-impaired Financial instruments credit- impaired Financial instruments not credit-impaired Financial instruments credit- impaired Provisions at beginning of period 136,577 52,825 1,358 54,183 190,760 Transfer to twelve month expected credit losses type other provisions 24,744 (24,445) (299) (24,744) 0 Transfer to lifetime expected credit losses type other provisions (6,246) 6,284 (38) 6,246 0 Transfer to impaired other provisions (1) (37) 38 1 0 Decrease through use or reversal, other provisions (23,775) 13,418 18 13,436 (10,339) Provisions at beginning of period 131,299 48,045 1,077 49,122 180,421 Lease and lease liabilites, as a lessee Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Lease liabilities Carrying amount Gross carrying amount 18,448 Present value discount (609) Total of Carrying amount 17,839 Ending of Last Fiscal Year (Unit : million, KRW) Lease liabilities Carrying amount Gross carrying amount 17,256 Present value discount (313) Total of Carrying amount 16,943 Disclosure of maturity analysis of lease liabilities Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Not later than three months Later than three months and not later than one year Later than one year and not later than three years Later than three years and not later than five years Later than five years Total of Aggregated time bands Properties 5,247 4,990 5,164 2,045 0 17,446 Other assets 975 27 0 0 0 1,002 Gross lease liabilities 6,222 5,017 5,164 2,045 0 18,448 DART dart.fss.or.kr Page 183
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Ending of Last Fiscal Year (Unit : million, KRW) Not later than three months Later than three months and not later than one year Later than one year and not later than three years Later than three years and not later than five years Later than five years Total of Aggregated time bands Properties 12,373 3,181 1,414 140 1 17,109 Other assets 37 110 0 0 0 147 Gross lease liabilities 12,410 3,291 1,414 140 1 17,256 Disclosure of income and expenses and cash outflow relating to lease contracts[ text block ] Disclosure of income and expenses and cash outflow relating to lease contracts Current Fiscal Year (Quarter) (Unit : million, KRW) Disclosed Amount Depreciation, right-of-use assets 18,440 Depreciation related to properties lease contracts, right-of-use assets 15,431 Depreciation related to other property plant and equipment lease contracts, right-of-use asset 3,009 Interest expense on lease liabilities 437 Expense relating to leases of low-value assets for which recognition exemption has been used 1,062 Income from subleasing right-of-use assets 521 Cash outflow for leases 19,625 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Disclosed Amount Depreciation, right-of-use assets 18,655 Depreciation related to properties lease contracts, right-of-use assets 15,496 Depreciation related to other property plant and equipment lease contracts, right-of-use asset 3,159 Interest expense on lease liabilities 435 Expense relating to leases of low-value assets for which recognition exemption has been used 784 Income from subleasing right-of-use assets 614 Cash outflow for leases 19,364 DART dart.fss.or.kr Page 184
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20. Net defined benefit liability (asset) Disclosure of defined benefit plans [text block] Disclosure of defined benefit plans Disclosed Amount Description of type of plan 확정급여제도 Description of nature of benefits provided by plan 회사는 종업원을 위하여 확정급여제도를 운영하 고 있으며, 이 제도에 따르면 종업원의 퇴직시 근 속 1년당 최종 3개월 평균급여에 퇴직전 1년 이내 에 지급한 상여금 및 연차수당을 12등분한 금액 을 지급하도록 되어 있습니다. 사외적립자산과 확 정급여채무의 보험수리적 평가는 예측단위적립방 식을 사용하여 적격성이 있는 독립적인 보험계리 법인에 의하여 수행되었습니다. Disclosure of net defined benefit liability (asset)[ text block ] Disclosure of net defined benefit liability (asset) Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Disclosed Amount Defined benefit obligation 191,662 Plan assets 201,698 Net defined benefit asset 10,036 Ending of Last Fiscal Year (Unit : million, KRW) Disclosed Amount Defined benefit obligation 189,838 Plan assets 202,049 Net defined benefit asset 12,211 순확정급여부채(자산)의 변동내역에 대한 공시 Disclosure of changes in net defined benefit liability (asset) Current Fiscal Year (Quarter) (Unit : million, KRW) Present value of defined benefit obligation Plan assets Total of Net defined benefit liability (asset) Net defined benefit liability (asset) at beginning of period 189,838 (202,049) (12,211) DART dart.fss.or.kr Page 185
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Increase in net defined benefit liability (asset) resulting from current service cost 9,226 0 9,226 Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income) 5,145 (5,529) (384) Total increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss 14,371 (5,529) 8,842 Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by employer 0 (7,000) (7,000) Increase (decrease) in net defined benefit liability (asset) resulting from payments from plan (12,496) 12,584 88 Operational management fee 0 245 245 Transfer from related party 0 0 0 Transfer to related party (51) 51 0 Net defined benefit liability (asset) at ending of period 191,662 (201,698) (10,036) Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Present value of defined benefit obligation Plan assets Total of Net defined benefit liability (asset) Net defined benefit liability (asset) at beginning of period 177,272 (198,979) (21,707) DART dart.fss.or.kr Page 186
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Increase in net defined benefit liability (asset) resulting from current service cost 8,368 0 8,368 Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income) 5,393 (5,930) (537) Total increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss 13,761 (5,930) 7,831 Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by employer 0 (4,000) (4,000) Increase (decrease) in net defined benefit liability (asset) resulting from payments from plan (13,937) 13,856 (81) Operational management fee 0 0 0 Transfer from related party 95 (80) 15 Transfer to related party 0 0 0 Net defined benefit liability (asset) at ending of period 177,191 (195,133) (17,942) Disclosure of fair value of plan assets [text block] Disclosure of fair value of plan assets Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Disclosed Amount Cash and cash equivalents, amount contributed to fair value of plan assets 185,982 Beneficiary certificates 15,500 DART dart.fss.or.kr Page 187
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21. Other financial liabilities National pension fund 216 Total plan assets, at fair value 201,698 Cash and cash equivalents, percentage contributed to fair value of plan assets 0.9221 Beneficiary certificates, percentage contributed to fair value of plan assets 0.0768 National pension fund, percentage contributed to fair value of plan assets 0.0011 Financial institution, plan assets 회사는 당분기말 및 전기말 현재 국민연금전환금 외 사외적립자산을 삼성생명보험㈜ 등에 적립하 고 있습니다. Ending of Last Fiscal Year (Unit : million, KRW) Disclosed Amount Cash and cash equivalents, amount contributed to fair value of plan assets 186,792 Beneficiary certificates 15,031 National pension fund 226 Total plan assets, at fair value 202,049 Cash and cash equivalents, percentage contributed to fair value of plan assets 0.9245 Beneficiary certificates, percentage contributed to fair value of plan assets 0.0744 National pension fund, percentage contributed to fair value of plan assets 0.0011 Financial institution, plan assets 회사는 당분기말 및 전기말 현재 국민연금전환금 외 사외적립자산을 삼성생명보험㈜ 등에 적립하 고 있습니다. Other financial liabilities Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Disclosed Amount Payables 1,866,462 Accruals 246,182 Guarantee deposit withholdings 28,302 Miscellaneous other financial liabilities 37,987 Other financial liabilities 2,178,933 Ending of Last Fiscal Year (Unit : million, KRW) Disclosed Amount Payables 1,383,768 DART dart.fss.or.kr Page 188
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22. Other liabilities Accruals 278,075 Guarantee deposit withholdings 30,385 Miscellaneous other financial liabilities 34,384 Other financial liabilities 1,726,612 Disclosure Of Other Liabilities Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Other liabilities Liabilities Other liabilities Advances 138,605 Deferred income 32,526 Contract liabilities Deferred fee and commission income 155,723 Deferred revenue of the points program 175,024 Others 29,437 Total of Liabilities 531,315 Ending of Last Fiscal Year (Unit : million, KRW) Other liabilities Liabilities Other liabilities Advances 99,733 Deferred income 23,917 Contract liabilities Deferred fee and commission income 147,538 Deferred revenue of the points program 175,425 Others 29,757 Total of Liabilities 476,370 Disclosure of deferred revenue of the points program[ text block ] Disclosure of deferred revenue of the points program (Unit : million, KRW) Disclosed Amount DART dart.fss.or.kr Page 189
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Description of accounting policy for deferred revenue of the points program 회사가 부담하는 포인트 중 매출거래의 일부로 부 여한 포인트에 대하여 최초 매출대가(가맹점수수 료)에서 부여한 포인트의 공정가치에 해당하는 금 액을 수익에서 차감하여 이연하였다가 동 포인트 가 회원에 의해 사용되는 시점, 즉 회사가 포인트 에대한 의무를 모두 이행한 시점에 수익으로 인식 합니다. 따라서, 회사 부담포인트 중 매출적립 포 인트의 부여시점에는 부여한 포인트의 공정가치 를 포인트이연수익으로 인식하고, 매출대가로 인 식한 가맹점수수료수익 중 포인트의 공정가치 해 당액을 차감합니다. 회사는 카드포인트 제공은 회 사가 카드회원에게 고객선택권을 제공한 것이며, 회사는 이에 대하여 본인으로 통제하고 있다고 판 단하고 있습니다. Decreases of operating revenue for the current period when the Group determines that the franchisee arranges for the provision of goods or services to customers and uses net accounting 230,304 Decreases of operating expenses for the current period when the Group determines that the franchisee arranges for the provision of goods or services to customers and uses net accounting 230,304 Disclosure of reconciliation of changes in deferred revenue of the points program[ text block ] Disclosure of reconciliation of changes in deferred revenue of the points program Current Fiscal Year (Quarter) (Unit : million, KRW) Liabilities Other liabilities Contract liabilities Deferred revenue of the points program Deferred revenue of the points program at beginning of period 175,425 Deferred revenue 349,971 Realized revenue (350,372) Deferred revenue of the points program at ending of period 175,024 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Liabilities Other liabilities DART dart.fss.or.kr Page 190
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23. Equity Contract liabilities Deferred revenue of the points program Deferred revenue of the points program at beginning of period 180,114 Deferred revenue 336,682 Realized revenue (335,504) Deferred revenue of the points program at ending of period 181,292 Disclosure of classes of share capital [text block] Disclosure of classes of share capital Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Ordinary shares Number of shares authorised 700,000,000 Total number of shares issued 115,858,891 Par value per share 5,000 Number of treasury shares 9,148,196 Issued capital, ordinary shares 614,794 Date of cancellation of treasury shares, which is the reason why total par value of issued shares is different from issued capital 2012-12-03 The number of shares cancelled 7,100,000 At cost of the cancelled treasury shares 294,129 Ending of Last Fiscal Year (Unit : million, KRW) Ordinary shares Number of shares authorised 700,000,000 Total number of shares issued 115,858,891 Par value per share 5,000 Number of treasury shares 9,148,196 Issued capital, ordinary shares 614,794 Date of cancellation of treasury shares, which is the reason why total par value of issued shares is different from issued capital 2012-12-03 The number of shares cancelled 7,100,000 At cost of the cancelled treasury shares 294,129 Components of equity[ text block ] Components of equity DART dart.fss.or.kr Page 191
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24. Retained earnings Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Disclosed Amount Issued capital 614,794 Capital surplus 1,941,830 Capital surplus Share premium 1,938,296 Other capital surplus 3,534 Capital adjustments (403,861) Capital adjustments Treasury shares (403,861) Accumulated other comprehensive income 162,142 Accumulated other comprehensive income Other comprehensive income change in fair value of financial assets measured at fair value through other comprehensive income 162,672 Other comprehensive income cashflow hedges (530) Retained earnings 6,401,668 Equity 8,716,573 Ending of Last Fiscal Year (Unit : million, KRW) Disclosed Amount Issued capital 614,794 Capital surplus 1,941,830 Capital surplus Share premium 1,938,296 Other capital surplus 3,534 Capital adjustments (403,861) Capital adjustments Treasury shares (403,861) Accumulated other comprehensive income 130,230 Accumulated other comprehensive income Other comprehensive income change in fair value of financial assets measured at fair value through other comprehensive income 132,123 Other comprehensive income cashflow hedges (1,893) Retained earnings 6,206,798 Equity 8,489,791 Disclosure of retained earnings[ text block ] DART dart.fss.or.kr Page 192
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Disclosure of retained earnings Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Retained earnings Description of nature and purpose of reserves within equity Equity Retained earnings Legal reserve 299,736 상법상 회사는 자 본금의 50%에 달 할 때까지 매결산 기에 금전에 의한 이익배당액의 10% 이상을 이익준비금 으로 적립하도록 규정되어 있으며, 동 이익준비금은 현금으로 배당할 수 없으며, 주주총 회의 결의에 의하 여 이월결손금의 보전과 자본전입에 만 사용될 수 있습 니다. Reserve for electronic financing 1,000 회사는 전자금융거 래법 제9조의 보험 또는 공제에 가입 하거나 준비금을 적립하는 등필요한 조치를 하여야 하 는 금융기관에 해 당되어, 2008년 3월 주주총회결의 에 따라 잉여금의 처분으로 전자금융 감독규정상의 금액 을 준비금으로 적 립하였습니다. Reserve for Personal Information damage compensation 1,000 회사는 개인정보보 호법 제39조의 9의 보험 또는 공제에 가입하거나 준비금 을 적립하는 등 필 요한 조치를 하여 야 하는 정보통신 서비스 제공자 등 DART dart.fss.or.kr Page 193
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에 해당되어, 2021년 3월 주주총 회결의에 따라 잉 여금의 처분으로 준비금을 적립하였 습니다. Reserve for credit Information damage compensation 2,000 회사는 신용정보의 이용 및 보호에 관 한 법률 제43조의 3의 보험 또는 공제 에 가입하거나 준 비금을 적립하는 등 필요한 조치를 하여야 하는 신용 정보회사 등에 해 당되어,2021년 3월 및 2024년 3월 주 주총회결의에 따라 잉여금의 처분으로 준비금을 적립하였 습니다. Reserve for credit card accident compensation 1,000 회사는 여신전문금 융업법 제16조의 보험이나 공제에 가입하거나 준비금 을 적립하는등 필 요한 조치를 하여 야 하는 신용카드 업자에 해당되어, 2021년 3월 주주총 회결의에 따라 잉 여금의 처분으로 준비금을 적립하였 습니다. Regulatory reserve for credit loss 574,725 회사는 한국채택국 제회계기준을 적용 하는 여신전문금융 회사에 해당되어 여신전문금융업감 독규정 제11조(대 손충당금 등 적립 기준)에 따라 한국 채택국제회계기준 대손충당금 적립액 이 금감원기준 건 전성분류에 따른 DART dart.fss.or.kr Page 194
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대손충당금에 미달 하여 그 차이를대 손준비금으로 적립 하였습니다. Retained earnings before appropriations(ac cumulated deficit before disposition) 5,522,207 Total of Equity 6,401,668 Ending of Last Fiscal Year (Unit : million, KRW) Retained earnings Description of nature and purpose of reserves within equity Equity Retained earnings Legal reserve 269,857 상법상 회사는 자 본금의 50%에 달 할 때까지 매결산 기에 금전에 의한 이익배당액의 10% 이상을 이익준비금 으로 적립하도록 규정되어 있으며, 동 이익준비금은 현금으로 배당할 수 없으며, 주주총 회의 결의에 의하 여 이월결손금의 보전과 자본전입에 만 사용될 수 있습 니다. Reserve for electronic financing 1,000 회사는 전자금융거 래법 제9조의 보험 또는 공제에 가입 하거나 준비금을 적립하는 등필요한 조치를 하여야 하 는 금융기관에 해 당되어, 2008년 3월 주주총회결의 에 따라 잉여금의 처분으로 전자금융 감독규정상의 금액 DART dart.fss.or.kr Page 195
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을 준비금으로 적 립하였습니다. Reserve for Personal Information damage compensation 1,000 회사는 개인정보보 호법 제39조의 9의 보험 또는 공제에 가입하거나 준비금 을 적립하는 등 필 요한 조치를 하여 야 하는 정보통신 서비스 제공자 등 에 해당되어, 2021년 3월 주주총 회결의에 따라 잉 여금의 처분으로 준비금을 적립하였 습니다. Reserve for credit Information damage compensation 2,000 회사는 신용정보의 이용 및 보호에 관 한 법률 제43조의 3의 보험 또는 공제 에 가입하거나 준 비금을 적립하는 등 필요한 조치를 하여야 하는 신용 정보회사 등에 해 당되어,2021년 3월 및 2024년 3월 주 주총회결의에 따라 잉여금의 처분으로 준비금을 적립하였 습니다. Reserve for credit card accident compensation 1,000 회사는 여신전문금 융업법 제16조의 보험이나 공제에 가입하거나 준비금 을 적립하는등 필 요한 조치를 하여 야 하는 신용카드 업자에 해당되어, 2021년 3월 주주총 회결의에 따라 잉 여금의 처분으로 준비금을 적립하였 습니다. Regulatory reserve for credit 607,328 회사는 한국채택국 제회계기준을 적용 DART dart.fss.or.kr Page 196
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25. Regulatory reserve for credit loss loss 하는 여신전문금융 회사에 해당되어 여신전문금융업감 독규정 제11조(대 손충당금 등 적립 기준)에 따라 한국 채택국제회계기준 대손충당금 적립액 이 금감원기준 건 전성분류에 따른 대손충당금에 미달 하여 그 차이를대 손준비금으로 적립 하였습니다. Retained earnings before appropriations(ac cumulated deficit before disposition) 5,324,613 Total of Equity 6,206,798 Balance of regulatory reserve for credit loss [text block] Regulatory reserve for credit loss Current Fiscal Year (Quarter) (Unit : million, KRW) Disclosed Amount Regulatory reserve for credit loss 574,725 Amount required to be added (reversed), regulatory reserve for credit loss 67,521 Adjusted regulatory reserve for credit loss 642,246 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Disclosed Amount Regulatory reserve for credit loss 607,328 Amount required to be added (reversed), regulatory reserve for credit loss (62,204) Adjusted regulatory reserve for credit loss 545,124 Amount required to be added to regulatory reserve for credit loss and adjusted profit [text block] Amount required to be added to regulatory reserve for credit loss and adjusted profit Current Fiscal Year (Quarter) (Unit : million, KRW) DART dart.fss.or.kr Page 197
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26. Net interest income (expense) Disclosed Amount Profit (loss) 493,659 Amount required to be added (reversed), regulatory reserve for credit loss 67,521 Adjusted profit (loss), net of regulatory reserve for credit loss 426,138 Adjusted profit (loss) per share, net of regulatory reserve for credit loss 3,993 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Disclosed Amount Profit (loss) 529,104 Amount required to be added (reversed), regulatory reserve for credit loss (62,204) Adjusted profit (loss), net of regulatory reserve for credit loss 591,308 Adjusted profit (loss) per share, net of regulatory reserve for credit loss 5,541 Disclosure of interest income (expense) Current Fiscal Year (Quarter) (Unit : million, KRW) Carrying amount Disclosed Amount Three months Cumulative Interest income on cash and deposits 4,760 15,143 Interest income on credit purchase assets 270,740 772,496 Interest income on loan receivable assets 240,208 705,958 Interest income on Installment financial assets 3,692 10,728 Interest income on other financial assets 701 1,977 Interest income 520,101 1,506,302 Interest expense on borrowings 44,175 126,058 Interest expense on bonds 107,675 305,125 Interest expense on other financial liabilities 235 893 DART dart.fss.or.kr Page 198
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27. Net fee and commission income (expense) Interest expense 152,085 432,076 Interest income (expense) 368,016 1,074,226 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Carrying amount Disclosed Amount Three months Cumulative Interest income on cash and deposits 7,429 21,887 Interest income on credit purchase assets 246,820 751,731 Interest income on loan receivable assets 227,430 673,611 Interest income on Installment financial assets 2,965 9,505 Interest income on other financial assets 436 1,379 Interest income 485,080 1,458,113 Interest expense on borrowings 45,840 138,713 Interest expense on bonds 84,977 241,536 Interest expense on other financial liabilities 380 1,046 Interest expense 131,197 381,295 Interest income (expense) 353,883 1,076,818 Disclosure of fee and commission income (expense) Current Fiscal Year (Quarter) (Unit : million, KRW) Carrying amount Disclosed Amount Three months Cumulative Credit card commission income 360,782 1,079,096 Financial instrument commission income 42,086 123,634 Installment commission income 168 560 Other fee and commission income 45,987 147,721 DART dart.fss.or.kr Page 199
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28. Lease income (expense) Total fee and commission income 449,023 1,351,011 Service expense 77,108 230,304 Sales commission expense 49,514 172,150 Marketing expense 5,877 15,462 Management fee expense 106,356 312,786 Total fee and commission expense 238,855 730,702 Net fee and commission income (expense) 210,168 620,309 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Carrying amount Disclosed Amount Three months Cumulative Credit card commission income 350,832 1,047,999 Financial instrument commission income 38,122 105,950 Installment commission income 183 608 Other fee and commission income 42,052 137,493 Total fee and commission income 431,189 1,292,050 Service expense 71,121 224,343 Sales commission expense 43,225 122,654 Marketing expense 2,741 8,409 Management fee expense 102,452 307,700 Total fee and commission expense 219,539 663,106 Net fee and commission income (expense) 211,650 628,944 Disclosure of lease income (expense)[ text block ] Disclosure of lease income (expense) Current Fiscal Year (Quarter) (Unit : million, KRW) Carrying amount Disclosed Amount DART dart.fss.or.kr Page 200
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29. General and administrative expense Three months Cumulative Finance income on net investment in finance lease 871 2,506 Operating lease income 35,926 108,309 Other lease income 13,772 48,826 Lease income 50,569 159,641 Depreciation, proprety, plant and equipment subject to to operating leases 24,811 74,558 Lease management fee 6,291 18,969 Other lease expense 8,892 34,932 Lease expense 39,994 128,459 Net lease profit (loss) 10,575 31,182 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Carrying amount Disclosed Amount Three months Cumulative Finance income on net investment in finance lease 1,086 3,932 Operating lease income 34,760 100,357 Other lease income 15,159 50,444 Lease income 51,005 154,733 Depreciation, proprety, plant and equipment subject to to operating leases 23,617 66,848 Lease management fee 6,300 19,621 Other lease expense 10,873 37,432 Lease expense 40,790 123,901 Net lease profit (loss) 10,215 30,832 Disclosure of general and administrative expense Current Fiscal Year (Quarter) (Unit : million, KRW) Carrying amount Disclosed Amount Three months Cumulative Personal expense 73,896 217,529 Employee benefits 13,638 42,160 Advertising expenses 17,369 41,747 DART dart.fss.or.kr Page 201
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30. Earnings per share Depreciation expense 2,373 6,979 Amortisation expense 7,257 21,366 Depreciation right of use assets 6,141 18,440 Commissions 62,561 185,506 Taxes dues 8,297 24,816 Communication expenses 4,007 12,248 Other administrative expense 13,990 41,567 General and administrative expense 209,529 612,358 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Carrying amount Disclosed Amount Three months Cumulative Personal expense 71,113 233,331 Employee benefits 13,820 42,094 Advertising expenses 14,828 35,899 Depreciation expense 2,278 6,786 Amortisation expense 7,247 21,522 Depreciation right of use assets 6,350 18,655 Commissions 60,631 179,951 Taxes dues 7,930 24,285 Communication expenses 4,209 12,252 Other administrative expense 13,959 41,166 General and administrative expense 202,365 615,941 Earnings per share [text block] Earnings per share Current Fiscal Year (Quarter) (Unit : million, KRW) Share capital Ordinary shares Three months Cumulative Profit (loss) 161,197 493,659 DART dart.fss.or.kr Page 202
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31. Related-party transactions Weighted average number of ordinary shares used in calculating basic earnings per share 106,710,695 106,710,695 Basic earnings (loss) per share 1,511 4,626 Diluted earnings (loss) per share 1,511 4,626 Explanation of adjustments between denominators used to calculate basic and diluted earnings per share 유통보통주식수는 발행주식수를 유통기간으로 가중평균하여 산 정하였으며, 취득시점 이후부터 매각시점까지의 기간 동안 보유 한 자기주식은 유통보통주식수 에 포함하지 않았습니다. 유통보통주식수는 발행주식수를 유통기간으로 가중평균하여 산 정하였으며, 취득시점 이후부터 매각시점까지의 기간 동안 보유 한 자기주식은 유통보통주식수 에 포함하지 않았습니다. Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Share capital Ordinary shares Three months Cumulative Profit (loss) 167,531 529,104 Weighted average number of ordinary shares used in calculating basic earnings per share 106,710,695 106,710,695 Basic earnings (loss) per share 1,570 4,958 Diluted earnings (loss) per share 1,570 4,958 Explanation of adjustments between denominators used to calculate basic and diluted earnings per share 유통보통주식수는 발행주식수를 유통기간으로 가중평균하여 산 정하였으며, 취득시점 이후부터 매각시점까지의 기간 동안 보유 한 자기주식은 유통보통주식수 에 포함하지 않았습니다. 유통보통주식수는 발행주식수를 유통기간으로 가중평균하여 산 정하였으며, 취득시점 이후부터 매각시점까지의 기간 동안 보유 한 자기주식은 유통보통주식수 에 포함하지 않았습니다. (1) 당분기말 현재 회사의 특수관계자 등의 현황은 다음과 같습니다. 구분 특수관계자의 명칭 지배기업 삼성생명보험㈜ 종속기업 첼린저제삼십일차유동화전문유한회사, 첼린저제삼십이차유동화전문유한회사, 첼린저제삼십삼차유동화전문유한회사, 첼린저제삼십사차유동화전문유한회사, 첼린저제삼십오차유동화전문유한회사, 파인더제이차유동화전문유한회사, 첼린저제삼십육차유동화전문유한회사, 첼린저제삼십칠차유동화전문유한회사, 첼린저제삼십팔차유동화전문유한회사, 첼린저제삼십구차유동화전문유한회사, 삼성 카드고객서비스㈜, 삼성단기타겟플러스일반사모투자신탁 제1호, 하나단기타겟플러스일반사모증권투자 DART dart.fss.or.kr Page 203
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신탁 제1호, KB 단기 타겟 플러스 일반 사모 투자신탁 제1호 관계기업 ㈜케이디엑스한국데이터거래소, 코리아크레딧뷰로㈜, SGI신용정보㈜, 한국신용카드 결제㈜ 기타 특수관계자 삼성생명서비스손해사정㈜, 삼성에스알에이자산운용㈜, 삼성자산운용㈜, ㈜삼성생명금융서비스, 삼성액티브자산운용㈜, 삼성헤지자산운용㈜, 삼성증권㈜, 삼성선물㈜, SVIC38호신기술사업투자조합 대규모기업집단계열회 사(*) ㈜삼성전자 및 그 종속기업 등 (*) 한국채택국제회계기준 제1024호 문단 9에서 정의하는 특수관계자에는 해당하지 않으나, 공정거래위원회 가 지정한 대규모기업집단계열회사는 한국채택국제회계기준 제1024호 문단 10에서 규정하는 실질 관계에 따른 특수관계자라는 증권선물위원회의 의결사항에 따라 특수관계자로 분류되는 회사입니다. Disclosure of transactions between related parties [text block] Disclosure of transactions between related parties Current Fiscal Year (Quarter) (Unit : million, KRW) Credit purchase income, related party transactions Lease income, related party transactions Revenue from dividends, related party transactions Other revenue, related party transactions Reversal recognised during period for bad and doubtful debts for related party transaction Rental expense, related party transactions Other expense, related party transactions Expense recognised during period for bad and doubtful debts for related party transaction Entity's total for related parties Parent Samsung Life Insurance co., Ltd 1,845 1,013 0 3,252 11,374 4,422 Subsidiaries Challenger XXX Securitization Specialty Co., Ltd. Challenger XXXI Securitization Specialty Co., Ltd. 0 0 0 0 0 4,146 Challenger XXXII Securitization Specialty Co., Ltd., 0 0 0 0 0 3,106 Challenger XXXIII Securitization Specialty Co., Ltd 0 0 0 0 0 2,573 Challenger XXXIV Securitization Specialty Co., Ltd 0 0 0 0 0 7,531 Challenger XXXV Securitization Specialty Co., Ltd 0 0 0 0 0 9,624 Challenger XXXVI Securitization Specialty Co., Ltd 0 0 0 0 0 12,377 Challenger XXXVII Securitization Specialty Co., Ltd 0 0 0 0 0 23,127 Challenger XXXVIII Securitization 0 0 0 0 0 5,231 DART dart.fss.or.kr Page 204
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Specialty Co., Ltd Finder I Securitization Specialty Co,. Ltd. FINDER II SECURITIZATION SPECIALTY CO., LTD. 0 0 0 0 0 10,918 SAMSUNGCARD CUSTOMER SERVICE CO.,LTD 0 24 0 870 0 78,094 Associates Korea Data Exchange 0 0 0 21 0 10 Korea Credit Bureau 14 0 34 243 0 3,535 SGI Credit Information Company 0 32 52 0 0 9,423 Korea Credit-card Electronic-settlement Service Co.,Ltd 108 0 0 0 0 4,089 Other related parties SAMSUNG SECURITIES CO.,LTD 23 485 0 10 0 172 Samsung Asset Management 0 272 0 157 0 4 Others 0 344 0 308 0 24 Large business group SAMSUNG SDS CO., LTD. 1,113 1,661 0 98 0 88,803 SAMSUNG FIRE & MARINE INSURANCE CO.,LTD 31,286 1,800 0 1,894 652 12,162 Other affiliated companies related to large business group 23,093 36,828 6,263 1,766 327 34,011 Total of Entity's total for related parties 57,482 42,459 6,349 8,619 12,353 313,382 32 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Credit purchase income, related party transactions Lease income, related party transactions Revenue from dividends, related party transactions Other revenue, related party transactions Reversal recognised during period for bad and doubtful debts for related party transaction Rental expense, related party transactions Other expense, related party transactions Expense recognised during period for bad and doubtful debts for related party transaction Entity's total for related parties Parent Samsung Life Insurance co., Ltd 1,199 1,046 0 2,901 11,220 3,673 Subsidiaries Challenger XXX Securitization Specialty Co., Ltd. 0 0 0 0 0 942 Challenger XXXI Securitization Specialty Co., Ltd. 0 0 0 0 0 4,146 Challenger XXXII Securitization Specialty Co., Ltd., 0 0 0 0 0 4,391 Challenger XXXIII Securitization Specialty Co., Ltd 0 0 0 0 0 2,899 DART dart.fss.or.kr Page 205
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Challenger XXXIV Securitization Specialty Co., Ltd 0 0 0 0 0 7,557 Challenger XXXV Securitization Specialty Co., Ltd 0 0 0 0 0 9,650 Challenger XXXVI Securitization Specialty Co., Ltd 0 0 0 0 0 12,407 Challenger XXXVII Securitization Specialty Co., Ltd 0 0 0 0 0 20,600 Challenger XXXVIII Securitization Specialty Co., Ltd Finder I Securitization Specialty Co,. Ltd. 0 0 0 0 0 112 FINDER II SECURITIZATION SPECIALTY CO., LTD. 0 0 0 0 0 10,926 SAMSUNGCARD CUSTOMER SERVICE CO.,LTD 0 43 0 938 0 77,310 Associates Korea Data Exchange 0 0 0 4 0 10 Korea Credit Bureau SGI Credit Information Company 0 44 81 0 0 10,819 Korea Credit-card Electronic-settlement Service Co.,Ltd 118 0 0 0 0 4,176 Other related parties SAMSUNG SECURITIES CO.,LTD 23 495 0 10 0 140 Samsung Asset Management 0 243 0 72 0 4 Others 0 324 0 67 0 23 Large business group SAMSUNG SDS CO., LTD. 885 1,399 0 82 0 82,746 SAMSUNG FIRE & MARINE INSURANCE CO.,LTD 31,382 1,770 0 2,883 614 12,883 Other affiliated companies related to large business group 23,498 38,566 5,948 5,302 133 28,514 Total of Entity's total for related parties 57,105 43,930 6,029 12,259 11,967 293,928 1 Disclosure of transactions between related parties, leases[ text block ] Disclosure of transactions between related parties, leases Current Fiscal Year (Quarter) (Unit : million, KRW) DART dart.fss.or.kr Page 206
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Disclosed Amount Repayments of lease liabilities, related party transactions 8,745 Interest expense on lease liabilities, related party transactions 181 Right of use assets, related party transactions 3,649 Lease liabilities, related party transactions 4,207 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Disclosed Amount Repayments of lease liabilities, related party transactions 8,431 Interest expense on lease liabilities, related party transactions 366 Right of use assets, related party transactions 13,500 Lease liabilities, related party transactions 14,139 Disclosure of outstanding balances for related party transactions [text block] Disclosure of outstanding balances for related party transactions Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Credit purchase assets, related party transactions Other assets, related party transactions Provisions for doubtful debts related to outstanding balances of related party transaction Borrowings,related party transactions Payables, related party transactions Other liabilities, related party transactions Entity's total for related parties Parent Samsung Life Insurance co., Ltd 898 14,821 (75) 0 45 69 Subsidiaries Challenger XXXI Securitization Specialty Co., Ltd. 0 0 0 339,375 0 0 Challenger XXXII Securitization Specialty Co., Ltd., 0 0 0 0 0 0 Challenger XXXIII Securitization Specialty Co., Ltd 0 0 0 231,557 0 0 Challenger XXXIV Securitization Specialty Co., Ltd 0 0 0 383,079 0 0 Challenger XXXV Securitization Specialty Co., Ltd 0 0 0 383,222 0 0 Challenger XXXVI Securitization Specialty Co., Ltd 0 0 0 386,940 0 0 DART dart.fss.or.kr Page 207
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Challenger XXXVII Securitization Specialty Co., Ltd 0 0 0 803,611 0 0 Challenger XXXVIII Securitization Specialty Co., Ltd 0 0 0 678,319 0 0 FINDER II SECURITIZATION SPECIALTY CO., LTD. 0 0 0 299,909 0 0 SAMSUNGCARD CUSTOMER SERVICE CO.,LTD 621 366 (3) 0 0 5 Associates SGI Credit Information Company 39 0 0 0 0 0 Korea Credit Bureau 0 8 0 0 0 71 Korea Credit-card Electronic-settlement Service Co.,Ltd 16 0 0 0 52 0 Other related parties SAMSUNG SECURITIES CO.,LTD 129 1,928 (10) 0 15 2 Samsung Asset Management 152 130 (1) 0 0 5 Others 234 236 (2) 0 0 71 Large business group SAMSUNG FIRE & MARINE INSURANCE CO.,LTD 470 3,117 (15) 0 17,445 1,022 SAMSUNG ELECTRONICS CO,.LTD 9,782 13,221 (54) 0 0 1,563 Other affiliated companies related to large business group 51,691 18,703 (73) 0 4,872 11,795 Total of Entity's total for related parties 64,032 52,530 (233) 3,506,012 22,429 14,603 Ending of Last Fiscal Year (Unit : million, KRW) Credit purchase assets, related party transactions Other assets, related party transactions Provisions for doubtful debts related to outstanding balances of related party transaction Borrowings,related party transactions Payables, related party transactions Other liabilities, related party transactions Entity's total for related parties Parent Samsung Life Insurance co., Ltd 510 17,402 (87) 0 26 65 Subsidiaries Challenger XXXI Securitization Specialty Co., Ltd. 0 0 0 339,153 0 0 Challenger XXXII Securitization Specialty Co., Ltd., 0 0 0 446,592 0 0 DART dart.fss.or.kr Page 208
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Challenger XXXIII Securitization Specialty Co., Ltd 0 0 0 231,402 0 0 Challenger XXXIV Securitization Specialty Co., Ltd 0 0 0 383,014 0 0 Challenger XXXV Securitization Specialty Co., Ltd 0 0 0 382,929 0 0 Challenger XXXVI Securitization Specialty Co., Ltd 0 0 0 386,589 0 0 Challenger XXXVII Securitization Specialty Co., Ltd 0 0 0 802,854 0 0 Challenger XXXVIII Securitization Specialty Co., Ltd FINDER II SECURITIZATION SPECIALTY CO., LTD. 0 0 0 299,874 0 0 SAMSUNGCARD CUSTOMER SERVICE CO.,LTD 738 156 (2) 0 0 506 Associates SGI Credit Information Company 65 0 0 0 0 0 Korea Credit Bureau 0 4 0 0 0 0 Korea Credit-card Electronic-settlement Service Co.,Ltd 19 0 0 0 68 0 Other related parties SAMSUNG SECURITIES CO.,LTD 166 362 (2) 0 2 2 Samsung Asset Management 124 49 0 0 0 5 Others 145 166 (1) 0 0 63 Large business group SAMSUNG FIRE & MARINE INSURANCE CO.,LTD 655 3,176 (16) 0 18,634 1,225 SAMSUNG ELECTRONICS CO,.LTD 9,375 10,711 (43) 0 0 1,530 Other affiliated companies related to large business group 20,265 17,512 (50) 0 3,565 21,573 Total of Entity's total for related parties 32,062 49,538 (201) 3,272,407 22,295 24,969 Disclosure of financial transactions between related parties [text block] Disclosure of financial transactions between related parties Current Fiscal Year (Quarter) (Unit : million, KRW) DART dart.fss.or.kr Page 209
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Borrowing transaction, borrowing Borrowing transaction, repayment Equity contributions in cash, capital contribution Equity contributions in cash, capital withdrawal Commitments made by entity, related party transactions Description of transactions with related party Entity's total for related parties Subsidiaries Challenger XXX Securitization Specialty Co., Ltd. Challenger XXXII Securitization Specialty Co., Ltd., 0 446,800 0 0 Challenger XXXVII Securitization Specialty Co., Ltd Challenger XXXVIII Securitization Specialty Co., Ltd 678,138 0 0 0 Finder I Securitization Specialty Co,. Ltd. Samsung Short-term Target Plus Private Trust 1 0 0 115,000 0 Hana Short Term Target Plus Private Investment Trust 1[Bond](Professional ) 0 0 40,000 0 KB Short Term Target Plus Private Securities Fund 1(Bond) 0 0 50,000 0 Other related parties SVIC 38th 0 0 0 888 0 회사는 출자약정을 제 공하고 있으며, 당분기 말 현재 미집행된 금액 은 없습니다(주석 32 참고). Total of Entity's total for related parties 678,138 446,800 205,000 888 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Borrowing transaction, borrowing Borrowing transaction, repayment Equity contributions in cash, capital contribution Equity contributions in cash, capital withdrawal Commitments made by entity, related party transactions Description of transactions with related party Entity's total for related parties Subsidiaries Challenger XXX Securitization Specialty Co., Ltd. 0 298,123 0 0 Challenger XXXII Securitization Specialty Co., Ltd., Challenger XXXVII Securitization Specialty Co., Ltd 801,942 0 0 0 Challenger XXXVIII DART dart.fss.or.kr Page 210
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Securitization Specialty Co., Ltd Finder I Securitization Specialty Co,. Ltd. 0 66,667 0 0 Samsung Short-term Target Plus Private Trust 1 Hana Short Term Target Plus Private Investment Trust 1[Bond](Professional ) KB Short Term Target Plus Private Securities Fund 1(Bond) Other related parties SVIC 38th 0 0 95 2,649 0 회사는 출자약정을 제 공하고 있으며, 전분기 말 현재 미집행된 금액 은 없습니다(주석 32 참고). Total of Entity's total for related parties 801,942 364,790 95 2,649 Disclosure of key management personnel compensation[ text block ] Disclosure of key management personnel compensation Current Fiscal Year (Quarter) (Unit : million, KRW) Key management personnel of entity or parent Short-term employee benefits 1,886 Post-employment benefits 291 Other long-term employee benefits 795 Key management personnel compensation 2,972 Description of nature of related party relationship 상기 주요 경영진은 회사 활동의 계획, 운영, 통제 에 대한 중요한 권한과 책임을 가진등기임원들로 구성되어 있습니다. Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Key management personnel of entity or parent Short-term employee benefits 2,655 Post-employment benefits 585 Other long-term employee benefits 2,563 Key management personnel compensation 5,803 Description of nature of related party relationship 상기 주요 경영진은 회사 활동의 계획, 운영, 통제 에 대한 중요한 권한과 책임을 가진등기임원들로 구성되어 있습니다. DART dart.fss.or.kr Page 211
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32. Contingent liabilities and commitments Disclosure of dividends paid to related parties and key management personnel[ text block ] Disclosure of dividends paid to related parties and key management personnel Current Fiscal Year (Quarter) (Unit : million, KRW) Disclosed Amount Dividends paid, related party transactions 233,132 Description of dividends paid, related party transactions 특수관계자 및 주요 경영진에게 지급한 배당금 Quarter (or Half-Year) of Last Fiscal Year (Unit : million, KRW) Disclosed Amount Dividends paid, related party transactions 208,160 Description of dividends paid, related party transactions 특수관계자 및 주요 경영진에게 지급한 배당금 Disclosure of plan assets deposited in the defined benefit retirement pension managed by related party[ text block ] Disclosure of plan assets deposited in the defined benefit retirement pension managed by related party Ending of Current Fiscal Year (Quarter) (Unit : million, KRW) Entity's total for related parties Related parties Parent Samsung Life Insurance co., Ltd Plan assets, at fair value 203,466 Ending of Last Fiscal Year (Unit : million, KRW) Entity's total for related parties Related parties Parent Samsung Life Insurance co., Ltd Plan assets, at fair value 201,823 Disclosure of Legal Proceedings Contingent Liability [text block] Disclosure of Legal Proceedings Contingent Liability (Unit : million, KRW) Defendant in lawsuits Number of Litigations 45 DART dart.fss.or.kr Page 212
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Litigation Amount 997 Description of nature of obligation, contingent liabilities 당분기말 현재 회사는 45건(총금액 997백만원)의 소송사건이 피고로 계류 중에 있으며, 채권회수 등 영업활동과 관련하여 발생하는 일상적이고 단 순한 소송을 제외하면 18건의 사건이 피고로 계 류중에 있습니다. 당분기말 현재 회사는 소송과 관련한 손실예상액 13백만원을 기타충당부채로 계상하고 있습니다. 상기 소송사건의 최종결과는 예측할 수 없으나, 회사는 상기의 소송결과 등이 재무제표에 중대한 영향을 미치지 않을 것으로 판 단하고 있습니다. Disclosure of legal proceedings provision[ text block ] Disclosure of legal proceedings provision (Unit : million, KRW) Disclosed Amount Legal proceedings provision 13 Disclosure of payment guarantee[ text block ] Disclosure of payment guarantee (Unit : million, KRW) Received payment guarantee Type of guarantee 카드채권 공탁금 등 지급보증 Guarantee provider SGI서울보증 Provision of guarantees by (to) entity (non PF) 391,584 Disclosure of commitments [text block] Disclosure of commitments (Unit : million, KRW) Commitments amount Outstanding commitments Description of commitments Name of the institution making the commitments Expense related to agreements for debts collection and credit rating Types of commitments Line of credit commitments 2,957,500 회사는 당분기말 현 재 신한은행 외 19개 은행과 2,957,500백 만원의 차월약정 및 대출약정을 맺고 있 습니다. 신한은행 외 19개 은 행 Agreements for receipts collection and cash advance 회사는 기업은행 외 23개의 금융기관 등 과의 업무대행계약에 기업은행 외 23개 금 융기관 DART dart.fss.or.kr Page 213
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services 따라 가맹점 매출표 접수업무, 현금서비 스업무 등을 위탁하 고 있는 바, 상기 업 무대행에 대하여 회 사는 소정의 업무대 행수수료를 지급하고 있습니다. Agreements for debts collection 회사는 SGI신용정보 (채권추심) 및 코리아 크레딧뷰로(신용평가 )에 업무를 위탁하고 있으며, 이에 대하여 SGI신용정보 10,365백만원(부가 가치세 포함), 코리아 크레딧뷰로 3,888백 만원(부가가치세 포 함)의 비용을 인식하 였습니다. SGI신용정보 10,365 Agreements for credit rating 회사는 SGI신용정보 (채권추심) 및 코리아 크레딧뷰로(신용평가 )에 업무를 위탁하고 있으며, 이에 대하여 SGI신용정보 10,365백만원(부가 가치세 포함), 코리아 크레딧뷰로 3,888백 만원(부가가치세 포 함)의 비용을 인식하 였습니다. 코리아크레딧뷰로 3,888 Capital commitments 15,000 0 회사는 당분기말 현 재 SVIC38호신기술 사업투자조합에 15,000백만원의 출 자약정을 제공하고 있으며, 모두 납입 완 료되었습니다. SVIC38호신기술사업 투자조합 Outsourcing Agreement for Customer Consultation and Membership Screening 회사는 당분기말 현 재 종속회사인 삼성 카드고객서비스(주 )와 고객상담 및 입회 심사 업무에 대한 위 탁계약을 체결하고 있습니다. 동 계약에 의하여 당분기 중 회 삼성카드고객서비스 ㈜ 85,897 DART dart.fss.or.kr Page 214
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33. Events after reporting period 사가 종속회사인 삼 성카드고객서비스(주 )에 지급한 지급수수 료는 85,897백만원 (부가가치세 포함된 금액)입니다. Asset liquidation commitments 회사는 자산유동화에 관한 법률에 따라 신 판자산 등을 양도하 였고, 양도자산의 소 유에 따른 위험과 보 상의 대부분을 보유 하고 있기 때문에 양 도자산 전체를 계속 하여 인식하며 수취 한 대가를 차입금으 로 인식하고 있습니 다. 회사는 연체율 조 건 등 유동화에 따른 관련 계약에서 정하 는 일정 사유에 해당 될 경우 유동화증권 의 조기상환 의무를 부담하며, 적격카드 거래계정 및 예치금 을 추가로 신탁할 수 있습니다. Disclosure of non-adjusting events after reporting period [text block] Disclosure of non-adjusting events after reporting period Entering into significant commitments or contingent liabilities Description of nature of non-adjusting event after reporting period (1) 회사는 보고기간 후 2025년 10월 1일부터 2025년 11월 7일까지 운영자금의 조달을 위해 총 금액 2,060,000백만원의 사채 및 단기사채 등을 발행하였습니다. (2) 회사는 보고기간 후인 2025년 10월 23일에 종속기업인 첼린저제삼십구차유동화전문유한회 사를 통해 3억 달러를 차입하였습니다. DART dart.fss.or.kr Page 215
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6. Matters related to dividends (1) 회사의 배당정책에 관한 사항 당사는 주주가치 제고를 위해 당기순이익의 일정부분을 주주에게 환원하는 주요한 수단으로써 정관이 정하는 바에 따라 배당을 실시하고 있으며, 직전 3년의 현금배당성향은 42.9 ~ 45.0% 수준입니다. 또한, 당사는 공시서류작성기준일 기준으로 자사주 9,148,196주를 보유하고 있으며, 자기주식을 활용한 사업 제휴 등을 통해 본업 경쟁력을 강화하고, 지속 가능한 성장기반을 마련하는 방안을 모색하고 있습니다. 현재 자기주식 취득, 소각 및 처분계획은 별도로 없습니다. 당사는 향후에도 현재의 배당 기조를 유지하면서 주주가치 제고를 위한 노력을 계속해 나가겠습니다. (2) 배당관련 예측가능성 제공에 관한 사항 1. 정관상 배당절차 개선방안 이행 가부 2. 배당액 확정일 및 배당기준일 지정 현황 Explanation of financial effect of non- adjusting event after reporting period [text block] (1) 회사는 보고기간 후 2025년 10월 1일부터 2025년 11월 7일까지 운영자금의 조달을 위해 총 금액 2,060,000백만원의 사채 및 단기사채 등을 발행하였습니다. (2) 회사는 보고기간 후인 2025년 10월 23일에 종속기업인 첼린저제삼십구차유동화전문유한회 사를 통해 3억 달러를 차입하였습니다. Category Current status and plan Entity determining dividend amount under articles of incorporation 주주총회 Whether the dividend record date can be set after the determination of dividend amount under articles of incorporation 제40기 정기주주총회('23.3.16일)를 통해 정관을 개정하여 제41기 결산배당부터 적용 중 Future plans related to the implementation of measures for improving the dividend procedure 현행 유지 예정 Category Ending month of FY Whether dividend is to Dividend amount determination date Dividend record date Whether dividend predictability is to Note DART dart.fss.or.kr Page 216
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(3) 기타 참고사항(배당 관련 정관의 내용 등) 제42조 (이익금의 처분) 본 회사는 매사업년도 말의 미처분이익잉여금을 다음과 같이 처분한다. 1. 이익준비금(상법상의 이익준비금) 2. 기타 법정적립금 3. 배당금 4. 임의적립금 5. 기타의 이익잉여금 처분액 제44조 (이익배당) ① 이익의 배당은 금전과 주식으로 할 수 있다. ② 이익의 배당을 주식으로 하는 경우 회사가 수종의 주식을 발행한 때에는 주주총회의 결의로 그와 다른 종류의 주식으로도 할 수 있다. ③ 본 회사는 사업년도 중 1회에 이사회 또는 이사회로부터 위임 받은 위원회의 결의로써 상법 제462조의3에 의한 중간배당을 할 수 있다. ④ 본 회사는 이사회 또는 이사회로부터 위임받은 위원회의 결의로써 제1항 및 제3항의 배당을 받을 주주를 확정하기 위한 기준일을 정할 수 있으며, 기준일 을 정한 경우 그 기준일의 2주 전에 이를 공고하여야 한다. ⑤ 제1항 및 제3항의 배당은 기준일 현재의 주주명부에 기재된 주주 또는 등록된 질권자에게 지급한다. 제45조 (배당금지급청구권의 소멸시효) ① 배당금의 지급청구권은 5년간 이를 행사하지 아니하면 소멸시효가 완성한다. ② 제 1항의 시효의 완성으로 인한 배당금은 이 회사에 귀속한다. 나. 최근 3개 사업연도 배당에 관한 사항 be paid be provided 결산배당 2024.12 O 2025.03.20 2025.03.27 O 결산배당 2023.12 O 2024.03.20 2024.03.27 O 결산배당 2022.12 O 2023.03.16 2022.12.31 X 배당기준일 관련 정관 변경 이전 주요배당지표 Category Type of shares Current term Previous term Two fiscal years prior 제43기 3분기 제42기 제41기 Par value (KRW) 5,000 5,000 5,000 (Consolidated) Profit (KRW million) 497,329 664,593 609,439 DART dart.fss.or.kr Page 217
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다. 과거 배당 이력 라. 이익참가부사채에 관한 사항 - 해당사항 없음 7. Matters related to financing through issuance of securities 7-1. Performance of financing through securities issuance (Separate) Profit (KRW million) 493,659 661,292 606,850 (Consolidated) Earnings per share (KRW) 4,661 6,228 5,711 Total cash dividends (KRW million) - 298,790 266,777 Total stock dividends (KRW million) - - - (Consolidated) Cash dividend payout ratio (%) - 45.0 43.8 Cash dividend yield (%) - - 7.0 7.8 - - - - Stock dividend yield (%) - - - - - - - - Cash dividend per share (KRW) - - 2,800 2,500 - - - - Stock dividend per share (shrs.) - - - - - - - - 주1) 한국채택국제회계기준으로 작성되었습니다. 주2) 주당순이익은 기본주당 순이익이며, 주당순이익 산출근거는 "Ⅲ. 재무에 관한 사항 - 3. 연표 주석 - 31. 주당이익"을 참조하시기 바랍니다. 주3) 별도재무제표 기준 주당순이익 및 현금배당성향 제43기 3분기 : 주당순이익 4,626원 제42기 : 주당순이익 6,197원, 현금배당성향 45.2% 제41기 : 주당순이익 5,687원, 현금배당성향 44.0% (Unit: times, %) Number of consecutive dividends Average dividend yield Quarterly (interim) dividends Closing dividend Last 3 years Last 5 years - 18 7.4 6.8 주1) 연속배당횟수는 2007년 6월 27일 주식상장 이후 연속 배당횟수로 산출하였습니다. 주2) 최근 3년간 평균 배당수익률: 제40기 ~ 제42기 최근 5년간 평균 배당수익률: 제38기 ~ 제42기 [Matters related to the issuance, etc. of equity securities] DART dart.fss.or.kr Page 218
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가. 증자(감자)현황 나. 미상환 전환사채 발행현황 - 해당사항 없음 다. 미상환 신주인수권부사채 등 발행현황 - 해당사항 없음 라. 미상환 전환형 조건부자본증권 발행현황 - 해당사항 없음 마. 채무증권 발행실적 Debt securities issuance performance (Record date: 2025.09.30 ) (Unit: KRW, shares) Stock issuance (reduction) date Issuance (reduction) Type Details of issued (reduced) stocks Class of shares Quantity Par value Issued (reduced) value Note - - - - - - - [Matters related to issuance of debt securities, etc.] (Record date: 2025.09.30 ) (Unit: KRW million, %) Issuing company Securities type Method of issuance Issue date Total face (or electronically registered) value (KRW) Interest rate Rating (assessment institution) Maturity date Redempt ion status Underwriter 삼성카드 Corporate Bonds Public offering 2025.01.07 100,000 3.085 AA+(한국신용평가 등) 2029.01.05 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.01.07 20,000 3.083 AA+(한국신용평가 등) 2029.02.07 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.01.07 20,000 3.081 AA+(한국신용평가 등) 2029.12.07 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.01.07 30,000 3.080 AA+(한국신용평가 등) 2030.01.07 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.01.14 70,000 3.099 AA+(한국신용평가 등) 2029.11.14 미상환 교보증권 삼성카드 Corporate Bonds Public offering 2025.01.14 80,000 3.102 AA+(한국신용평가 등) 2029.12.14 미상환 교보증권 삼성카드 Corporate Bonds Public offering 2025.01.14 170,000 3.105 AA+(한국신용평가 등) 2030.01.14 미상환 교보증권 DART dart.fss.or.kr Page 219
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삼성카드 Corporate Bonds Public offering 2025.01.23 40,000 3.077 AA+(한국신용평가 등) 2029.11.23 미상환 미래에셋증권 삼성카드 Corporate Bonds Public offering 2025.01.23 60,000 3.082 AA+(한국신용평가 등) 2029.12.21 미상환 미래에셋증권 삼성카드 Corporate Bonds Public offering 2025.02.05 10,000 3.026 AA+(한국신용평가 등) 2029.02.05 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.02.05 70,000 3.081 AA+(한국신용평가 등) 2030.02.01 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.02.07 90,000 2.985 AA+(한국신용평가 등) 2028.02.07 미상환 키움증권 삼성카드 Corporate Bonds Public offering 2025.02.07 70,000 3.069 AA+(한국신용평가 등) 2030.02.07 미상환 키움증권 삼성카드 Corporate Bonds Public offering 2025.02.07 40,000 3.145 AA+(한국신용평가 등) 2030.08.07 미상환 키움증권 삼성카드 Corporate Bonds Public offering 2025.02.19 40,000 3.069 AA+(한국신용평가 등) 2029.02.19 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.02.19 80,000 3.115 AA+(한국신용평가 등) 2030.02.19 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.03.06 20,000 2.974 AA+(한국신용평가 등) 2029.03.06 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.03.06 20,000 3.021 AA+(한국신용평가 등) 2030.03.06 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.03.10 90,000 2.984 AA+(한국신용평가 등) 2028.04.10 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.03.10 30,000 3.048 AA+(한국신용평가 등) 2029.03.09 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.03.10 40,000 3.106 AA+(한국신용평가 등) 2030.03.08 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.03.12 120,000 3.055 AA+(한국신용평가 등) 2029.03.12 미상환 미래에셋증권 삼성카드 Corporate Bonds Public offering 2025.03.28 10,000 3.046 AA+(한국신용평가 등) 2028.04.27 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.03.28 60,000 3.046 AA+(한국신용평가 등) 2028.04.28 미상환 KB증권 삼성카드 Corporate Bonds(Green Bonds) Public offering 2025.03.28 10,000 3.096 AA+(한국신용평가 등) 2029.03.27 미상환 KB증권 삼성카드 Corporate Bonds(Green Bonds) Public offering 2025.03.28 70,000 3.096 AA+(한국신용평가 등) 2029.03.28 미상환 KB증권 삼성카드 Corporate Bonds(Green Bonds) Public offering 2025.03.28 10,000 3.156 AA+(한국신용평가 등) 2030.03.28 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.04.03 80,000 3.018 AA+(한국신용평가 등) 2029.04.02 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.04.03 70,000 3.018 AA+(한국신용평가 등) 2029.04.03 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.04.14 50,000 2.842 AA+(한국신용평가 등) 2028.04.14 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.04.14 100,000 3개월 CD수익률 +0.46 AA+(한국신용평가 등) 2028.04.14 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.04.16 30,000 2.851 AA+(한국신용평가 등) 2028.06.15 미상환 KB증권 DART dart.fss.or.kr Page 220
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삼성카드 Corporate Bonds(Green Bonds) Public offering 2025.04.16 30,000 2.851 AA+(한국신용평가 등) 2028.06.16 미상환 KB증권 삼성카드 Corporate Bonds(Green Bonds) Public offering 2025.04.16 30,000 2.885 AA+(한국신용평가 등) 2029.04.16 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.04.22 100,000 3개월 CD수익률 +0.45 AA+(한국신용평가 등) 2027.12.22 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.04.22 70,000 2.797 AA+(한국신용평가 등) 2028.04.21 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.04.22 50,000 2.832 AA+(한국신용평가 등) 2029.04.20 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.04.22 30,000 2.899 AA+(한국신용평가 등) 2030.04.22 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.05.02 40,000 2.785 AA+(한국신용평가 등) 2028.04.28 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.05.02 20,000 2.792 AA+(한국신용평가 등) 2028.09.01 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.05.02 30,000 2.807 AA+(한국신용평가 등) 2029.05.02 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.05.02 60,000 2.874 AA+(한국신용평가 등) 2030.05.02 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.05.22 70,000 2.829 AA+(한국신용평가 등) 2029.05.22 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.05.22 30,000 2.901 AA+(한국신용평가 등) 2030.02.21 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.05.22 40,000 2.901 AA+(한국신용평가 등) 2030.02.22 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.05.26 50,000 2.800 AA+(한국신용평가 등) 2029.02.26 미상환 메리츠증권 삼성카드 Corporate Bonds Public offering 2025.05.26 10,000 2.917 AA+(한국신용평가 등) 2030.05.23 미상환 메리츠증권 삼성카드 Corporate Bonds Public offering 2025.05.26 100,000 2.917 AA+(한국신용평가 등) 2030.05.24 미상환 메리츠증권 삼성카드 Corporate Bonds Public offering 2025.05.29 40,000 2.744 AA+(한국신용평가 등) 2028.06.29 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.05.29 30,000 2.804 AA+(한국신용평가 등) 2029.03.28 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.05.29 40,000 2.804 AA+(한국신용평가 등) 2029.03.29 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.05.29 10,000 2.814 AA+(한국신용평가 등) 2029.05.29 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.05.29 30,000 2.905 AA+(한국신용평가 등) 2030.05.29 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.06.19 20,000 2.842 AA+(한국신용평가 등) 2029.01.18 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.06.19 50,000 2.842 AA+(한국신용평가 등) 2029.01.19 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.06.19 10,000 2.915 AA+(한국신용평가 등) 2029.12.19 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.06.19 40,000 2.979 AA+(한국신용평가 등) 2030.06.19 미상환 NH투자증권 DART dart.fss.or.kr Page 221
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삼성카드 Corporate Bonds Public offering 2025.06.26 10,000 2.825 AA+(한국신용평가 등) 2028.07.25 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.06.26 50,000 2.825 AA+(한국신용평가 등) 2028.07.26 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.06.26 20,000 2.833 AA+(한국신용평가 등) 2028.09.26 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.06.26 50,000 2.849 AA+(한국신용평가 등) 2029.01.26 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.07.03 70,000 2.819 AA+(한국신용평가 등) 2029.01.03 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.07.03 20,000 2.839 AA+(한국신용평가 등) 2029.07.03 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.07.03 20,000 2.899 AA+(한국신용평가 등) 2030.01.03 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.07.03 10,000 2.930 AA+(한국신용평가 등) 2030.06.03 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.07.09 40,000 2.728 AA+(한국신용평가 등) 2028.02.09 미상환 메리츠증권 삼성카드 Corporate Bonds Public offering 2025.07.09 20,000 2.907 AA+(한국신용평가 등) 2029.09.07 미상환 메리츠증권 삼성카드 Corporate Bonds Public offering 2025.07.09 10,000 2.957 AA+(한국신용평가 등) 2030.02.08 미상환 메리츠증권 삼성카드 Corporate Bonds Public offering 2025.07.09 40,000 3.003 AA+(한국신용평가 등) 2030.08.09 미상환 메리츠증권 삼성카드 Corporate Bonds Public offering 2025.07.16 50,000 2.713 AA+(한국신용평가 등) 2028.02.16 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.07.16 30,000 2.879 AA+(한국신용평가 등) 2029.08.16 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.07.16 30,000 2.934 AA+(한국신용평가 등) 2030.01.16 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.07.24 40,000 2.807 AA+(한국신용평가 등) 2029.01.24 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.07.24 30,000 2.839 AA+(한국신용평가 등) 2029.08.24 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.07.24 10,000 2.899 AA+(한국신용평가 등) 2030.02.22 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.07.24 10,000 2.982 AA+(한국신용평가 등) 2030.08.23 미상환 NH투자증권 삼성카드 Corporate Bonds(Sustainable Bonds) Public offering 2025.08.05 20,000 2.805 AA+(한국신용평가 등) 2028.09.05 미상환 KB증권 삼성카드 Corporate Bonds(Sustainable Bonds) Public offering 2025.08.05 80,000 2.834 AA+(한국신용평가 등) 2029.02.05 미상환 KB증권 삼성카드 Corporate Bonds(Sustainable Bonds) Public offering 2025.08.05 40,000 2.925 AA+(한국신용평가 등) 2030.02.01 미상환 KB증권 DART dart.fss.or.kr Page 222
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삼성카드 Corporate Bonds(Sustainable Bonds) Public offering 2025.08.05 10,000 2.997 AA+(한국신용평가 등) 2030.08.02 미상환 KB증권 삼성카드 Corporate Bonds(Sustainable Bonds) Public offering 2025.08.05 50,000 2.997 AA+(한국신용평가 등) 2030.08.05 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.08.26 100,000 2.780 AA+(한국신용평가 등) 2028.08.25 미상환 미래에셋증권 삼성카드 Corporate Bonds Public offering 2025.08.26 50,000 2.861 AA+(한국신용평가 등) 2029.08.24 미상환 미래에셋증권 삼성카드 Corporate Bonds Public offering 2025.08.26 20,000 2.932 AA+(한국신용평가 등) 2030.02.26 미상환 미래에셋증권 삼성카드 Corporate Bonds Public offering 2025.09.03 70,000 2.829 AA+(한국신용평가 등) 2029.09.03 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.09.03 50,000 2.895 AA+(한국신용평가 등) 2030.02.28 미상환 NH투자증권 삼성카드 Corporate Bonds Public offering 2025.09.10 60,000 2.852 AA+(한국신용평가 등) 2029.09.10 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.09.10 40,000 2.916 AA+(한국신용평가 등) 2030.03.08 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.09.10 50,000 2.963 AA+(한국신용평가 등) 2030.09.10 미상환 KB증권 삼성카드 Corporate Bonds Public offering 2025.09.22 70,000 2.804 AA+(한국신용평가 등) 2029.09.20 미상환 신한투자증권 삼성카드 Corporate Bonds Public offering 2025.09.26 20,000 2.838 AA+(한국신용평가 등) 2029.06.26 미상환 메리츠증권 삼성카드 Corporate Bonds Public offering 2025.09.26 40,000 2.889 AA+(한국신용평가 등) 2029.11.26 미상환 메리츠증권 삼성카드 Electronic Short Term Bonds Private placement 2025.01.06 50,000 3.040 A1(한국신용평가 등) 2025.01.07 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.08 10,000 3.250 A1(한국신용평가 등) 2025.01.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.08 60,000 3.250 A1(한국신용평가 등) 2025.01.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.08 30,000 3.250 A1(한국신용평가 등) 2025.01.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.08 30,000 3.250 A1(한국신용평가 등) 2025.01.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.08 30,000 3.250 A1(한국신용평가 등) 2025.01.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.09 20,000 3.250 A1(한국신용평가 등) 2025.01.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.09 50,000 3.250 A1(한국신용평가 등) 2025.01.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.09 70,000 3.250 A1(한국신용평가 등) 2025.01.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.09 60,000 3.250 A1(한국신용평가 등) 2025.01.14 상환 - DART dart.fss.or.kr Page 223
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삼성카드 Electronic Short Term Bonds Private placement 2025.01.09 40,000 3.250 A1(한국신용평가 등) 2025.01.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.09 20,000 3.250 A1(한국신용평가 등) 2025.01.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.10 30,000 3.240 A1(한국신용평가 등) 2025.01.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.10 180,000 3.240 A1(한국신용평가 등) 2025.01.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.13 30,000 3.200 A1(한국신용평가 등) 2025.01.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.13 10,000 3.200 A1(한국신용평가 등) 2025.01.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.13 20,000 3.200 A1(한국신용평가 등) 2025.01.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.13 100,000 3.200 A1(한국신용평가 등) 2025.01.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.13 120,000 3.240 A1(한국신용평가 등) 2025.01.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.20 40,000 3.160 A1(한국신용평가 등) 2025.01.22 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.20 50,000 3.160 A1(한국신용평가 등) 2025.01.22 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.20 20,000 3.160 A1(한국신용평가 등) 2025.01.22 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.20 10,000 3.160 A1(한국신용평가 등) 2025.01.22 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.20 40,000 3.160 A1(한국신용평가 등) 2025.01.22 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.21 10,000 3.200 A1(한국신용평가 등) 2025.01.22 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.21 10,000 3.200 A1(한국신용평가 등) 2025.01.22 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.21 20,000 3.200 A1(한국신용평가 등) 2025.01.22 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.21 90,000 3.200 A1(한국신용평가 등) 2025.01.22 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.22 10,000 3.490 A1(한국신용평가 등) 2025.01.31 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.22 10,000 3.490 A1(한국신용평가 등) 2025.01.31 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.22 20,000 3.490 A1(한국신용평가 등) 2025.01.31 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.22 140,000 3.490 A1(한국신용평가 등) 2025.01.31 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.22 30,000 3.510 A1(한국신용평가 등) 2025.02.03 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.22 30,000 3.510 A1(한국신용평가 등) 2025.02.03 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.22 40,000 3.510 A1(한국신용평가 등) 2025.02.03 상환 - DART dart.fss.or.kr Page 224
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삼성카드 Electronic Short Term Bonds Private placement 2025.01.23 10,000 3.610 A1(한국신용평가 등) 2025.02.03 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.23 110,000 3.610 A1(한국신용평가 등) 2025.02.03 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.23 20,000 3.610 A1(한국신용평가 등) 2025.02.03 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.23 20,000 3.610 A1(한국신용평가 등) 2025.02.03 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.23 40,000 3.610 A1(한국신용평가 등) 2025.02.03 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.24 70,000 3.590 A1(한국신용평가 등) 2025.01.31 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.24 100,000 3.610 A1(한국신용평가 등) 2025.02.03 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.24 60,000 3.610 A1(한국신용평가 등) 2025.02.03 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.24 10,000 3.610 A1(한국신용평가 등) 2025.02.03 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.31 50,000 3.300 A1(한국신용평가 등) 2025.02.03 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.31 10,000 3.300 A1(한국신용평가 등) 2025.02.03 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.31 80,000 3.300 A1(한국신용평가 등) 2025.02.03 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.31 20,000 3.300 A1(한국신용평가 등) 2025.02.03 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.01.31 20,000 3.300 A1(한국신용평가 등) 2025.02.03 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.10 10,000 3.090 A1(한국신용평가 등) 2025.02.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.10 90,000 3.090 A1(한국신용평가 등) 2025.02.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.11 30,000 3.090 A1(한국신용평가 등) 2025.02.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.11 70,000 3.090 A1(한국신용평가 등) 2025.02.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.11 40,000 3.090 A1(한국신용평가 등) 2025.02.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.12 100,000 3.120 A1(한국신용평가 등) 2025.02.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.12 100,000 3.120 A1(한국신용평가 등) 2025.02.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.12 20,000 3.120 A1(한국신용평가 등) 2025.02.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.12 200,000 3.120 A1(한국신용평가 등) 2025.02.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.12 30,000 3.120 A1(한국신용평가 등) 2025.02.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.12 10,000 3.120 A1(한국신용평가 등) 2025.02.14 상환 - DART dart.fss.or.kr Page 225
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삼성카드 Electronic Short Term Bonds Private placement 2025.02.12 20,000 3.120 A1(한국신용평가 등) 2025.02.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.12 80,000 3.120 A1(한국신용평가 등) 2025.02.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.13 50,000 3.110 A1(한국신용평가 등) 2025.02.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.13 50,000 3.110 A1(한국신용평가 등) 2025.02.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.13 50,000 3.110 A1(한국신용평가 등) 2025.02.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.13 50,000 3.110 A1(한국신용평가 등) 2025.02.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.13 70,000 3.110 A1(한국신용평가 등) 2025.02.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.13 80,000 3.110 A1(한국신용평가 등) 2025.02.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.13 20,000 3.110 A1(한국신용평가 등) 2025.02.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.14 100,000 3.100 A1(한국신용평가 등) 2025.02.18 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.14 20,000 3.100 A1(한국신용평가 등) 2025.02.18 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.14 40,000 3.110 A1(한국신용평가 등) 2025.02.19 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.20 30,000 3.070 A1(한국신용평가 등) 2025.02.26 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.20 70,000 3.070 A1(한국신용평가 등) 2025.02.26 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.20 100,000 3.070 A1(한국신용평가 등) 2025.02.26 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.20 100,000 3.060 A1(한국신용평가 등) 2025.02.24 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.21 100,000 3.050 A1(한국신용평가 등) 2025.02.26 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.02.21 80,000 3.050 A1(한국신용평가 등) 2025.02.26 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.11 10,000 2.810 A1(한국신용평가 등) 2025.03.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.11 130,000 2.810 A1(한국신용평가 등) 2025.03.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.12 100,000 2.780 A1(한국신용평가 등) 2025.03.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.12 100,000 2.780 A1(한국신용평가 등) 2025.03.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.12 20,000 2.780 A1(한국신용평가 등) 2025.03.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.12 150,000 2.780 A1(한국신용평가 등) 2025.03.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.12 150,000 2.780 A1(한국신용평가 등) 2025.03.14 상환 - DART dart.fss.or.kr Page 226
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삼성카드 Electronic Short Term Bonds Private placement 2025.03.13 30,000 2.850 A1(한국신용평가 등) 2025.03.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.13 30,000 2.850 A1(한국신용평가 등) 2025.03.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.13 30,000 2.850 A1(한국신용평가 등) 2025.03.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.13 200,000 2.850 A1(한국신용평가 등) 2025.03.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.13 150,000 2.850 A1(한국신용평가 등) 2025.03.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.17 40,000 2.750 A1(한국신용평가 등) 2025.03.18 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.17 60,000 2.760 A1(한국신용평가 등) 2025.03.19 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.17 50,000 2.770 A1(한국신용평가 등) 2025.03.21 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.18 30,000 2.780 A1(한국신용평가 등) 2025.03.24 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.20 120,000 2.780 A1(한국신용평가 등) 2025.03.21 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.20 20,000 2.800 A1(한국신용평가 등) 2025.03.24 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.20 10,000 2.800 A1(한국신용평가 등) 2025.03.24 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.20 50,000 2.800 A1(한국신용평가 등) 2025.03.24 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.20 70,000 2.820 A1(한국신용평가 등) 2025.03.25 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.20 20,000 2.820 A1(한국신용평가 등) 2025.03.25 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.20 10,000 2.820 A1(한국신용평가 등) 2025.03.25 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.20 40,000 2.820 A1(한국신용평가 등) 2025.03.25 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.20 50,000 2.820 A1(한국신용평가 등) 2025.03.25 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.20 10,000 2.820 A1(한국신용평가 등) 2025.03.25 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.21 250,000 3.160 A1(한국신용평가 등) 2025.04.21 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.31 30,000 2.940 A1(한국신용평가 등) 2025.04.01 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.03.31 70,000 2.940 A1(한국신용평가 등) 2025.04.01 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.04 30,000 2.830 A1(한국신용평가 등) 2025.04.11 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.04 30,000 2.830 A1(한국신용평가 등) 2025.04.11 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.07 110,000 2.870 A1(한국신용평가 등) 2025.04.11 상환 - DART dart.fss.or.kr Page 227
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삼성카드 Electronic Short Term Bonds Private placement 2025.04.07 10,000 2.880 A1(한국신용평가 등) 2025.04.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.07 50,000 2.880 A1(한국신용평가 등) 2025.04.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.07 20,000 2.880 A1(한국신용평가 등) 2025.04.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.07 40,000 2.880 A1(한국신용평가 등) 2025.04.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.08 70,000 2.880 A1(한국신용평가 등) 2025.04.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.08 60,000 2.880 A1(한국신용평가 등) 2025.04.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.08 20,000 2.880 A1(한국신용평가 등) 2025.04.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.09 100,000 2.840 A1(한국신용평가 등) 2025.04.10 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.09 100,000 2.840 A1(한국신용평가 등) 2025.04.10 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.09 40,000 2.870 A1(한국신용평가 등) 2025.04.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.10 10,000 2.950 A1(한국신용평가 등) 2025.04.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.10 150,000 2.950 A1(한국신용평가 등) 2025.04.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.10 50,000 2.950 A1(한국신용평가 등) 2025.04.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.10 60,000 2.950 A1(한국신용평가 등) 2025.04.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.10 10,000 2.950 A1(한국신용평가 등) 2025.04.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.10 40,000 2.950 A1(한국신용평가 등) 2025.04.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.10 30,000 2.950 A1(한국신용평가 등) 2025.04.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.10 10,000 2.950 A1(한국신용평가 등) 2025.04.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.10 20,000 2.950 A1(한국신용평가 등) 2025.04.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.10 20,000 2.950 A1(한국신용평가 등) 2025.04.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.14 100,000 2.860 A1(한국신용평가 등) 2025.04.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.14 100,000 2.860 A1(한국신용평가 등) 2025.04.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.14 130,000 2.860 A1(한국신용평가 등) 2025.04.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.14 20,000 2.860 A1(한국신용평가 등) 2025.04.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.21 250,000 3.030 A1(한국신용평가 등) 2025.07.21 상환 - DART dart.fss.or.kr Page 228
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삼성카드 Electronic Short Term Bonds Private placement 2025.04.24 50,000 2.840 A1(한국신용평가 등) 2025.04.28 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.24 50,000 2.840 A1(한국신용평가 등) 2025.04.28 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.24 20,000 2.840 A1(한국신용평가 등) 2025.04.28 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.24 20,000 2.840 A1(한국신용평가 등) 2025.04.28 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.24 10,000 2.840 A1(한국신용평가 등) 2025.04.28 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.25 90,000 2.900 A1(한국신용평가 등) 2025.04.28 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.25 20,000 2.900 A1(한국신용평가 등) 2025.04.28 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.25 10,000 2.900 A1(한국신용평가 등) 2025.04.28 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.25 50,000 2.900 A1(한국신용평가 등) 2025.04.28 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.30 100,000 2.870 A1(한국신용평가 등) 2025.05.02 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.30 90,000 2.870 A1(한국신용평가 등) 2025.05.02 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.30 50,000 2.870 A1(한국신용평가 등) 2025.05.02 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.30 10,000 2.870 A1(한국신용평가 등) 2025.05.02 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.30 40,000 2.870 A1(한국신용평가 등) 2025.05.02 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.04.30 40,000 2.870 A1(한국신용평가 등) 2025.05.02 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.07 100,000 2.840 A1(한국신용평가 등) 2025.05.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.07 100,000 2.840 A1(한국신용평가 등) 2025.05.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.07 100,000 2.840 A1(한국신용평가 등) 2025.05.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.07 60,000 2.840 A1(한국신용평가 등) 2025.05.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.07 30,000 2.840 A1(한국신용평가 등) 2025.05.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.09 100,000 2.810 A1(한국신용평가 등) 2025.05.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.09 10,000 2.810 A1(한국신용평가 등) 2025.05.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.12 100,000 2.860 A1(한국신용평가 등) 2025.05.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.12 100,000 2.860 A1(한국신용평가 등) 2025.05.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.12 100,000 2.860 A1(한국신용평가 등) 2025.05.14 상환 - DART dart.fss.or.kr Page 229
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삼성카드 Electronic Short Term Bonds Private placement 2025.05.13 160,000 2.960 A1(한국신용평가 등) 2025.05.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.13 70,000 2.960 A1(한국신용평가 등) 2025.05.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.13 70,000 2.960 A1(한국신용평가 등) 2025.05.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.13 20,000 2.960 A1(한국신용평가 등) 2025.05.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.13 70,000 2.920 A1(한국신용평가 등) 2025.05.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.14 50,000 2.960 A1(한국신용평가 등) 2025.05.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.14 50,000 2.960 A1(한국신용평가 등) 2025.05.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.14 40,000 2.960 A1(한국신용평가 등) 2025.05.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.14 10,000 2.960 A1(한국신용평가 등) 2025.05.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.14 40,000 2.960 A1(한국신용평가 등) 2025.05.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.14 30,000 2.960 A1(한국신용평가 등) 2025.05.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.15 60,000 2.830 A1(한국신용평가 등) 2025.05.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.15 30,000 2.830 A1(한국신용평가 등) 2025.05.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.15 70,000 2.880 A1(한국신용평가 등) 2025.05.22 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.15 30,000 2.880 A1(한국신용평가 등) 2025.05.22 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.15 10,000 2.880 A1(한국신용평가 등) 2025.05.22 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.16 80,000 2.850 A1(한국신용평가 등) 2025.05.22 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.16 50,000 2.850 A1(한국신용평가 등) 2025.05.22 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.16 50,000 2.850 A1(한국신용평가 등) 2025.05.22 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.16 10,000 2.850 A1(한국신용평가 등) 2025.05.22 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.16 100,000 2.850 A1(한국신용평가 등) 2025.05.22 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.16 100,000 2.850 A1(한국신용평가 등) 2025.05.22 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.16 10,000 2.850 A1(한국신용평가 등) 2025.05.22 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.20 30,000 2.820 A1(한국신용평가 등) 2025.05.27 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.21 180,000 2.810 A1(한국신용평가 등) 2025.05.26 상환 - DART dart.fss.or.kr Page 230
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삼성카드 Electronic Short Term Bonds Private placement 2025.05.21 100,000 2.810 A1(한국신용평가 등) 2025.05.27 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.21 50,000 2.810 A1(한국신용평가 등) 2025.05.27 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.21 10,000 2.810 A1(한국신용평가 등) 2025.05.27 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.22 100,000 2.810 A1(한국신용평가 등) 2025.05.27 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.22 60,000 2.810 A1(한국신용평가 등) 2025.05.27 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.22 10,000 2.810 A1(한국신용평가 등) 2025.05.27 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.22 10,000 2.810 A1(한국신용평가 등) 2025.05.27 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.23 70,000 2.850 A1(한국신용평가 등) 2025.05.27 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.26 150,000 2.840 A1(한국신용평가 등) 2025.05.27 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.26 30,000 2.840 A1(한국신용평가 등) 2025.05.27 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.29 100,000 2.670 A1(한국신용평가 등) 2025.06.02 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.29 100,000 2.670 A1(한국신용평가 등) 2025.06.02 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.29 80,000 2.670 A1(한국신용평가 등) 2025.06.02 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.29 10,000 2.670 A1(한국신용평가 등) 2025.06.02 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.30 100,000 2.640 A1(한국신용평가 등) 2025.06.02 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.30 100,000 2.640 A1(한국신용평가 등) 2025.06.02 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.05.30 80,000 2.640 A1(한국신용평가 등) 2025.06.02 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.04 100,000 2.570 A1(한국신용평가 등) 2025.06.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.04 100,000 2.570 A1(한국신용평가 등) 2025.06.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.04 100,000 2.570 A1(한국신용평가 등) 2025.06.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.04 50,000 2.570 A1(한국신용평가 등) 2025.06.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.04 10,000 2.570 A1(한국신용평가 등) 2025.06.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.05 120,000 2.630 A1(한국신용평가 등) 2025.06.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.05 110,000 2.630 A1(한국신용평가 등) 2025.06.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.05 90,000 2.630 A1(한국신용평가 등) 2025.06.16 상환 - DART dart.fss.or.kr Page 231
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삼성카드 Electronic Short Term Bonds Private placement 2025.06.05 50,000 2.630 A1(한국신용평가 등) 2025.06.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.05 10,000 2.630 A1(한국신용평가 등) 2025.06.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.12 20,000 2.660 A1(한국신용평가 등) 2025.06.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.12 150,000 2.660 A1(한국신용평가 등) 2025.06.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.12 150,000 2.660 A1(한국신용평가 등) 2025.06.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.13 200,000 2.660 A1(한국신용평가 등) 2025.06.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.13 20,000 2.660 A1(한국신용평가 등) 2025.06.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.13 100,000 2.670 A1(한국신용평가 등) 2025.06.17 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.13 40,000 2.670 A1(한국신용평가 등) 2025.06.17 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.13 30,000 2.670 A1(한국신용평가 등) 2025.06.17 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.16 40,000 2.690 A1(한국신용평가 등) 2025.06.24 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.18 150,000 2.620 A1(한국신용평가 등) 2025.06.24 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.18 50,000 2.620 A1(한국신용평가 등) 2025.06.24 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.18 50,000 2.620 A1(한국신용평가 등) 2025.06.24 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.18 10,000 2.620 A1(한국신용평가 등) 2025.06.24 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.18 10,000 2.620 A1(한국신용평가 등) 2025.06.24 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.18 10,000 2.620 A1(한국신용평가 등) 2025.06.24 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.19 200,000 2.600 A1(한국신용평가 등) 2025.06.24 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.20 120,000 2.670 A1(한국신용평가 등) 2025.06.24 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.20 100,000 2.670 A1(한국신용평가 등) 2025.06.24 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.20 100,000 2.670 A1(한국신용평가 등) 2025.06.24 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.20 100,000 2.670 A1(한국신용평가 등) 2025.06.24 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.20 10,000 2.670 A1(한국신용평가 등) 2025.06.24 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.23 40,000 2.710 A1(한국신용평가 등) 2025.06.24 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.23 30,000 2.710 A1(한국신용평가 등) 2025.06.24 상환 - DART dart.fss.or.kr Page 232
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삼성카드 Electronic Short Term Bonds Private placement 2025.06.23 50,000 2.710 A1(한국신용평가 등) 2025.06.24 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.23 90,000 2.780 A1(한국신용평가 등) 2025.06.26 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.23 70,000 2.780 A1(한국신용평가 등) 2025.06.26 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.23 20,000 2.780 A1(한국신용평가 등) 2025.06.26 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.06.25 40,000 2.630 A1(한국신용평가 등) 2025.06.26 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.07.07 60,000 2.560 A1(한국신용평가 등) 2025.07.10 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.07.07 40,000 2.560 A1(한국신용평가 등) 2025.07.10 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.07.08 40,000 2.640 A1(한국신용평가 등) 2025.07.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.07.08 10,000 2.640 A1(한국신용평가 등) 2025.07.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.07.08 20,000 2.640 A1(한국신용평가 등) 2025.07.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.07.09 100,000 2.660 A1(한국신용평가 등) 2025.07.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.07.09 50,000 2.660 A1(한국신용평가 등) 2025.07.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.07.09 50,000 2.660 A1(한국신용평가 등) 2025.07.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.07.09 100,000 2.660 A1(한국신용평가 등) 2025.07.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.07.09 50,000 2.660 A1(한국신용평가 등) 2025.07.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.07.09 10,000 2.660 A1(한국신용평가 등) 2025.07.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.07.09 10,000 2.660 A1(한국신용평가 등) 2025.07.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.07.10 40,000 2.610 A1(한국신용평가 등) 2025.07.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.07.11 100,000 2.600 A1(한국신용평가 등) 2025.07.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.07.11 100,000 2.600 A1(한국신용평가 등) 2025.07.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.07.11 100,000 2.600 A1(한국신용평가 등) 2025.07.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.07.11 100,000 2.600 A1(한국신용평가 등) 2025.07.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.07.14 60,000 2.550 A1(한국신용평가 등) 2025.07.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.07.14 50,000 2.550 A1(한국신용평가 등) 2025.07.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.07.21 250,000 2.840 A1(한국신용평가 등) 2025.10.21 미상환 - DART dart.fss.or.kr Page 233
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삼성카드 Electronic Short Term Bonds Private placement 2025.07.25 70,000 2.540 A1(한국신용평가 등) 2025.07.28 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.07.30 120,000 2.540 A1(한국신용평가 등) 2025.08.01 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.07.30 50,000 2.540 A1(한국신용평가 등) 2025.08.01 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.07.30 30,000 2.540 A1(한국신용평가 등) 2025.08.01 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.07.31 110,000 2.560 A1(한국신용평가 등) 2025.08.01 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.07.31 60,000 2.560 A1(한국신용평가 등) 2025.08.01 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.07.31 50,000 2.560 A1(한국신용평가 등) 2025.08.01 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.08 100,000 2.580 A1(한국신용평가 등) 2025.08.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.08 100,000 2.580 A1(한국신용평가 등) 2025.08.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.08 100,000 2.580 A1(한국신용평가 등) 2025.08.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.08 50,000 2.580 A1(한국신용평가 등) 2025.08.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.08 50,000 2.580 A1(한국신용평가 등) 2025.08.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.08 30,000 2.580 A1(한국신용평가 등) 2025.08.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.11 10,000 2.550 A1(한국신용평가 등) 2025.08.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.11 10,000 2.550 A1(한국신용평가 등) 2025.08.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.11 100,000 2.590 A1(한국신용평가 등) 2025.08.19 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.11 100,000 2.590 A1(한국신용평가 등) 2025.08.19 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.11 100,000 2.590 A1(한국신용평가 등) 2025.08.19 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.12 100,000 2.650 A1(한국신용평가 등) 2025.08.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.12 30,000 2.650 A1(한국신용평가 등) 2025.08.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.12 30,000 2.650 A1(한국신용평가 등) 2025.08.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.12 70,000 2.650 A1(한국신용평가 등) 2025.08.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.12 50,000 2.650 A1(한국신용평가 등) 2025.08.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.12 30,000 2.650 A1(한국신용평가 등) 2025.08.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.12 20,000 2.650 A1(한국신용평가 등) 2025.08.14 상환 - DART dart.fss.or.kr Page 234
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삼성카드 Electronic Short Term Bonds Private placement 2025.08.12 10,000 2.650 A1(한국신용평가 등) 2025.08.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.13 100,000 2.570 A1(한국신용평가 등) 2025.08.14 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.20 130,000 2.490 A1(한국신용평가 등) 2025.08.22 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.20 30,000 2.510 A1(한국신용평가 등) 2025.08.25 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.21 100,000 2.530 A1(한국신용평가 등) 2025.08.26 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.21 60,000 2.530 A1(한국신용평가 등) 2025.08.26 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.21 40,000 2.530 A1(한국신용평가 등) 2025.08.26 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.25 90,000 2.540 A1(한국신용평가 등) 2025.08.26 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.25 50,000 2.540 A1(한국신용평가 등) 2025.08.26 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.25 20,000 2.540 A1(한국신용평가 등) 2025.08.26 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.08.25 10,000 2.540 A1(한국신용평가 등) 2025.08.26 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.05 90,000 2.660 A1(한국신용평가 등) 2025.09.08 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.05 90,000 2.760 A1(한국신용평가 등) 2025.09.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.05 40,000 2.760 A1(한국신용평가 등) 2025.09.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.05 30,000 2.760 A1(한국신용평가 등) 2025.09.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.08 100,000 2.630 A1(한국신용평가 등) 2025.09.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.08 100,000 2.630 A1(한국신용평가 등) 2025.09.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.08 60,000 2.630 A1(한국신용평가 등) 2025.09.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.08 20,000 2.630 A1(한국신용평가 등) 2025.09.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.09 30,000 2.710 A1(한국신용평가 등) 2025.09.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.09 50,000 2.730 A1(한국신용평가 등) 2025.09.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.09 50,000 2.730 A1(한국신용평가 등) 2025.09.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.09 20,000 2.730 A1(한국신용평가 등) 2025.09.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.09 10,000 2.730 A1(한국신용평가 등) 2025.09.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.09 10,000 2.730 A1(한국신용평가 등) 2025.09.16 상환 - DART dart.fss.or.kr Page 235
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삼성카드 Electronic Short Term Bonds Private placement 2025.09.11 160,000 2.630 A1(한국신용평가 등) 2025.09.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.11 150,000 2.630 A1(한국신용평가 등) 2025.09.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.12 70,000 2.570 A1(한국신용평가 등) 2025.09.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.12 50,000 2.570 A1(한국신용평가 등) 2025.09.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.12 10,000 2.570 A1(한국신용평가 등) 2025.09.15 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.12 150,000 2.610 A1(한국신용평가 등) 2025.09.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.12 100,000 2.610 A1(한국신용평가 등) 2025.09.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.12 100,000 2.610 A1(한국신용평가 등) 2025.09.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.15 140,000 2.590 A1(한국신용평가 등) 2025.09.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.15 100,000 2.590 A1(한국신용평가 등) 2025.09.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.15 40,000 2.590 A1(한국신용평가 등) 2025.09.16 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.16 50,000 2.690 A1(한국신용평가 등) 2025.10.14 미상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.18 50,000 2.550 A1(한국신용평가 등) 2025.09.19 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.18 20,000 2.550 A1(한국신용평가 등) 2025.09.19 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.18 30,000 2.570 A1(한국신용평가 등) 2025.09.23 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.18 10,000 2.570 A1(한국신용평가 등) 2025.09.23 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.18 10,000 2.570 A1(한국신용평가 등) 2025.09.23 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.18 20,000 2.660 A1(한국신용평가 등) 2025.10.14 미상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.18 20,000 2.660 A1(한국신용평가 등) 2025.10.14 미상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.22 70,000 2.650 A1(한국신용평가 등) 2025.09.25 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.22 30,000 2.650 A1(한국신용평가 등) 2025.09.26 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.22 20,000 2.650 A1(한국신용평가 등) 2025.09.26 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.24 80,000 2.600 A1(한국신용평가 등) 2025.09.26 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.25 30,000 2.610 A1(한국신용평가 등) 2025.09.26 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.25 10,000 2.610 A1(한국신용평가 등) 2025.09.26 상환 - DART dart.fss.or.kr Page 236
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삼성카드 Electronic Short Term Bonds Private placement 2025.09.25 10,000 2.610 A1(한국신용평가 등) 2025.09.26 상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.25 110,000 2.720 A1(한국신용평가 등) 2025.10.14 미상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.26 100,000 2.740 A1(한국신용평가 등) 2025.10.16 미상환 - 삼성카드 Electronic Short Term Bonds Private placement 2025.09.26 30,000 2.740 A1(한국신용평가 등) 2025.10.16 미상환 - 삼성카드 Commercial Paper Private placement 2025.06.10 40,000 2.710 A1(한국신용평가 등) 2025.06.24 상환 키움증권 삼성카드 Commercial Paper Private placement 2025.06.10 40,000 2.710 A1(한국신용평가 등) 2025.06.26 상환 부국증권 삼성카드 Commercial Paper Private placement 2025.06.10 50,000 2.710 A1(한국신용평가 등) 2025.06.26 상환 키움증권 삼성카드 Commercial Paper Private placement 2025.06.10 40,000 2.710 A1(한국신용평가 등) 2025.06.26 상환 키움증권 삼성카드 Commercial Paper Private placement 2025.06.10 50,000 2.710 A1(한국신용평가 등) 2025.06.26 상환 NH투자증권 삼성카드 Commercial Paper Private placement 2025.06.11 400,000 2.720 A1(한국신용평가 등) 2025.06.23 상환 SK증권 삼성카드 Commercial Paper Private placement 2025.06.13 10,000 2.710 A1(한국신용평가 등) 2025.06.26 상환 키움증권 삼성카드 Commercial Paper Private placement 2025.06.13 110,000 2.710 A1(한국신용평가 등) 2025.06.26 상환 키움증권 삼성카드 Commercial Paper Private placement 2025.06.13 20,000 2.710 A1(한국신용평가 등) 2025.06.26 상환 부국증권 삼성카드 Commercial Paper Private placement 2025.07.22 20,000 2.590 A1(한국신용평가 등) 2026.06.22 미상환 DB증권 삼성카드 Commercial Paper Private placement 2025.07.22 20,000 2.590 A1(한국신용평가 등) 2026.06.22 미상환 다올투자증권 삼성카드 Commercial Paper Private placement 2025.07.29 30,000 2.620 A1(한국신용평가 등) 2026.06.26 미상환 KB증권 삼성카드 Commercial Paper Private placement 2025.07.29 10,000 2.620 A1(한국신용평가 등) 2026.06.29 미상환 KB증권 삼성카드 Commercial Paper Private placement 2025.07.29 20,000 2.620 A1(한국신용평가 등) 2026.06.26 미상환 한양증권 삼성카드 Commercial Paper Private placement 2025.08.22 70,000 2.600 A1(한국신용평가 등) 2025.12.22 미상환 KB증권 삼성카드 Commercial Paper Private placement 2025.08.22 20,000 2.600 A1(한국신용평가 등) 2025.12.22 미상환 SK증권 첼린저제 삼십팔차 유동화 전문(유) Corporate Bonds Private placement 2025.06.24 680,999 SOFR(1M)+ Spread Aaa(sf)(Moody's) 2029.09.28 미상환 ING & DBS Total - - - 26,250,999 - - - - - 주) 당사는 회사채 발행 관련 사채관리계약을 체결하지 않아 사채관리계약 및 이행현황 기재 작성 해당사항 없음 (증권 인수업무 등에 관한 규정 제 11조의 2(무보증사채의 인수)의 ②항 1호 여신전문금융업법에 의한 여신전문금융회사에서 발행하는 사채) DART dart.fss.or.kr Page 237
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바. 기업어음증권 미상환 잔액 (연결기준) Outstanding balance of commercial paper (별도기준) 사. 미상환 단기사채 현황 (연결기준) Outstanding balance of short-term bonds (별도기준) (Record date: 2025.09.30 ) (Unit: KRW million) Remainder to maturity 10 days or less 10 to 30 days 30 to 90 days 90 to 180 days 180 days to 1 year 1 to 2 years Over two years and up to three years Over three years Total Outstan ding balance Public offering - 200,000 - - 850,000 400,000 300,000 550,000 2,300,000 Private placem ent - - 90,000 - 100,000 - - - 190,000 Total - 200,000 90,000 - 950,000 400,000 300,000 550,000 2,490,000 (기준일 : 2025년 9월 30일 ) (단위 : 백만원) 잔여만기 10일 이하 10일초과 30일이하 30일초과 90일이하 90일초과 180일이하 180일초과 1년이하 1년초과 2년이하 2년초과 3년이하 3년 초과 합 계 미상환 잔액 공모 - 200,000 - - 850,000 400,000 300,000 550,000 2,300,000 사모 - - 90,000 - 100,000 - - - 190,000 합계 - 200,000 90,000 - 950,000 400,000 300,000 550,000 2,490,000 (Record date: 2025.09.30 ) (Unit: KRW million) Remainder to maturity 10 days or less 10 to 30 days 30 to 90 days 90 to 180 days 180 days to 1 year Total Issuance limit Remaining limit Outstand ing balance Public offering - - - - - - - - Private placeme nt - 580,000 - - - 580,000 2,150,000 1,570,000 Total - 580,000 - - - 580,000 2,150,000 1,570,000 DART dart.fss.or.kr Page 238
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아. 회사채 미상환 잔액 (연결기준) Outstanding balance of corporate bonds (별도기준) 자. 신종자본증권 미상환 잔액 - 연결/별도 해당사항 없음 Outstanding balance of hybrid securities (기준일 : 2025년 09월 30일 ) (단위 : 백만원) 잔여만기 10일 이하 10일초과 30일이하 30일초과 90일이하 90일초과 180일이하 180일초과 1년이하 합 계 발행 한도 잔여 한도 미상환 잔액 공모 - - - - - - - - 사모 - 580,000 - - - 580,000 2,150,000 1,570,000 합계 - 580,000 - - - 580,000 2,150,000 1,570,000 (Record date: 2025.09.30 ) (Unit: KRW million) Remainder to maturity 1 year or less 1 to 2 years Over two years and up to three years Over three years and up to four years 4 to 5 years Over five years and up to 10 years Over 10 years Total Outstanding balance Public offering 2,250,000 2,760,000 3,150,000 2,640,000 2,360,000 340,000 - 13,500,000 Private placem ent 532,627 1,055,703 1,244,450 680,999 - - - 3,513,778 Total 2,782,627 3,815,703 4,394,450 3,320,999 2,360,000 340,000 - 17,013,778 (기준일 : 2025년 9월 30일 ) (단위 : 백만원) 잔여만기 1년 이하 1년초과 2년이하 2년초과 3년이하 3년초과 4년이하 4년초과 5년이하 5년초과 10년이하 10년초과 합 계 미상환 잔액 공모 2,250,000 2,760,000 3,150,000 2,640,000 2,360,000 340,000 - 13,500,000 사모 - - - - - - - - 합계 2,250,000 2,760,000 3,150,000 2,640,000 2,360,000 340,000 - 13,500,000 (Record date: 2025.09.30 ) (Unit: KRW million) Remainder to maturity 1 year or less 1 to 5 years Over five years and 10 to 15 years 15 to 20 years Over 20 years and Over 30 years Total DART dart.fss.or.kr Page 239
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차. 조건부자본증권 미상환 잔액 - 연결/별도 해당사항 없음 Outstanding balance of contingent capital securities 7-2. Performance of fund utilization from securities issuance 가. 공모자금의 사용내역 up to 10 years up to 30 years Outstand ing balance Public offering - - - - - - - - Private placeme nt - - - - - - - - Total - - - - - - - - (Record date: 2025.09.30 ) (Unit: KRW million) Remainder to maturity 1 year or less 1 to 2 years Over two years and up to three years Over three years and up to four years 4 to 5 years Over five years and up to 10 years 10 to 20 years Over 20 years and up to 30 years Over 30 years Total Outstan ding balance Public offering - - - - - - - - - - Private placeme nt - - - - - - - - - - Total - - - - - - - - - - (기준일 : 2025년 9월 30일 ) (단위 : 백만원) 구 분 회차 납입일 증권신고서 등의 자금사용 계획 실제 자금사용 내역 차이발생 사유 등 사용용도 조달금액 내용 금액 회사채 - 2023.01.09∼2023.05.03 운영자금 (가맹점 대금 지급용도 등) 1,000,000 운영자금 (가맹점 대금 지급용도 등) 1,000,000 - 회사채 - 2023.05.24∼2023.11.09 운영자금 (가맹점 대금 지급용도 등) 1,680,000 운영자금 (가맹점 대금 지급용도 등) 1,680,000 - 회사채 - 2023.11.29∼2023.12.07 운영자금 (가맹점 대금 지급용도 등) 150,000 운영자금 (가맹점 대금 지급용도 등) 150,000 - 회사채 - 2024.03.05∼2024.08.09 운영자금 (가맹점 대금 지급용도 등) 1,660,000 운영자금 (가맹점 대금 지급용도 등) 1,660,000 - 회사채 - 2024.08.26∼2024.12.24 운영자금 (가맹점 대금 지급용도 등) 2,060,000 운영자금 (가맹점 대금 지급용도 등) 2,060,000 - DART dart.fss.or.kr Page 240
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회사채 - 2025.01.07∼2025.01.14 운영자금 (가맹점 대금 지급용도 등) 490,000 운영자금 (가맹점 대금 지급용도 등) 490,000 - 회사채 - 2025.01.23∼2025.07.24 운영자금 (가맹점 대금 지급용도 등) 2,750,000 운영자금 (가맹점 대금 지급용도 등) 2,750,000 - 회사채 - 2025.08.26∼2025.09.26 운영자금 (가맹점 대금 지급용도 등) 570,000 운영자금 (가맹점 대금 지급용도 등) 570,000 - 회사채 (지속가능채권) 2604 2605 2606 2023.08.02 운영자금 (중소가맹점 금융지원 및 친환경 차량 관련 금융서비 스 등) 100,000 운영자금 (중소가맹점 금융지원 및 친환경 차량 관련 금융서비 스 등) 100,000 - 회사채 (녹색채권) 2632 2023.10.13 운영자금 (친환경 차량 관련 금융서비 스 등) 10,000 운영자금 (친환경 차량 관련 금융서비 스 등) 10,000 - 회사채 (녹색채권) 2633 2634 2635 2023.10.18 운영자금 (친환경 차량 관련 금융서비 스 등) 40,000 운영자금 (친환경 차량 관련 금융서비 스 등) 40,000 - 회사채 (녹색채권) 2636 2023.10.26 운영자금 (친환경 차량 관련 금융서비 스 등) 40,000 운영자금 (친환경 차량 관련 금융서비 스 등) 40,000 - 회사채 (녹색채권) 2637 2023.10.27 운영자금 (친환경 차량 관련 금융서비 스 등) 10,000 운영자금 (친환경 차량 관련 금융서비 스 등) 10,000 - 회사채 (녹색채권) 2639 2641 2023.10.30 운영자금 (친환경 차량 관련 금융서비 스 등) 50,000 운영자금 (친환경 차량 관련 금융서비 스 등) 50,000 - 회사채 (녹색채권) 2658 2659 2024.05.08 운영자금 (친환경 차량 관련 금융서비 스 등) 150,000 운영자금 (친환경 차량 관련 금융서비 스 등) 150,000 - 회사채 (녹색채권) 2752 2753 2754 2025.03.28 운영자금 (친환경 차량 관련 금융서비 스 등) 90,000 운영자금 (친환경 차량 관련 금융서비 스 등) 90,000 - 회사채 (녹색채권) 2760 2761 2025.04.16 운영자금 (친환경 차량 관련 금융서비 스 등) 60,000 운영자금 (친환경 차량 관련 금융서비 스 등) 60,000 - 회사채 (지속가능채권) 2804 2805 2806 2807 2808 2025.08.05 운영자금 (중소가맹점 금융지원 및 친환경 차량 관련 금융서비 스 등) 200,000 운영자금 (중소가맹점 금융지원 및 친환경 차량 관련 금융서비 스 등) 200,000 - 계 - - - 11,110,000 - 11,110,000 - 주1) 회사채는 일괄신고서를 통해 발행하여 회차 기재 생략 주2) 동일한 일괄신고서를 통해 발행한 경우 사업연도별로 합산하여 기재 주3) 2023.08.02에 발행된 1천억원(2604~2606회) 및 2025.08월에 발행된 2천억원(2804~2808회)은 ESG채권(지속가능채권)으로 중소가맹점 금 융지원 및 친환경 차량 관련 금융서비스를 위하여 발행되었으며, 2023.10월에 발행된 1,500억원(2632~2637, 2639, 2641회), 2024.05월에 발행된 1,500억원 (2658, 2659회), 2025.03월에 발행된 900억원(2752, 2753, 2754회) 및 2025.04월에 발행된 600억원(2760, 2761회)은 ESG채권(녹색채권)으 로 친환경 DART dart.fss.or.kr Page 241
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나. 사모자금의 사용내역 다. 미사용자금의 운용내역 - 해당사항 없음 8. Other financial matters 가. 재무제표 재작성 등 유의사항 - 해당사항 없음 나. 자산유동화 관련 회계처리 및 우발채무 등에 관한 사항 연결실체는 자산유동화에 관한 법률에 따라 신판자산 등을 양도하였고, 양도자산의 소유에 차량 관련 금융서비스를 위하여 발행되었으며, 계획한 목적대로 사용하였습니다. 본 ESG채권의 구체적인 자금사용내역은 당사의 홈페이지 및 한국거래소의 ESG채권 정보플랫폼에 게시된 ESG채권 사후보고서를 참고하시기 바랍니다. (Record date: 2025.09.30 ) (Unit: KRW million) Category Ordinal Payment date Plans for use of funds in the Report on Major Issues Details on actual use of funds Reasons for discrepancy, etc.Purpose of use Amount raised Details Amount 회사채 (사회적 채권) 첼린저 제36차 2023.07.26 운영자금 (저신용/저소득층에 대한 대출자금으로 사용) 388,350 운영자금 (저신용/저소득층에 대한 대 출자금으로 사용) 388,350 - 회사채 (사회적 채권) 첼린저 제37차 2024.01.31 운영자금 (저신용/저소득층에 대한 대출자금으로 사용) 806,100 운영자금 (저신용/저소득층에 대한 대 출자금으로 사용) 806,100 - 회사채 (사회적 채권) 첼린저 제38차 2025.06.24 운영자금 (저신용/저소득층에 대한 대출자금으로 사용) 680,999 운영자금 (저신용/저소득층에 대한 대 출자금으로 사용) 680,999 - 계 - - - 1,875,449 - 1,875,449 - 주1) 주요사항보고서의 자금사용 계획은 자산유동화계획의 등록신청서 상의 '자산유동화의 목적'의 '유동성 확보'에 해당하는 내용을 기 재 주2) 조달금액 및 실제자금사용 금액은 자산유동화계획의 등록신청서 상의 투자자수익권(Investor Interest) 권면액으로 기재 주3) 2023.07.26, 2024.01.31 ,2025.06.24에 발행된 회사채는 ESG채권(사회적채권)으로, 저신용/저소득층에 대한 대출자금으로 사용하 기 위해 발행되었습니다. ESG채권의 관련 내용은 당사의 홈페이지를 참고하시기 바랍니다. DART dart.fss.or.kr Page 242
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따른 위험과 보상의 대부분을 보유하고 있기 때문에 양도자산 전체를 계속하여 인식하며 수 취한 대가를 사채로 인식하고 있습니다. 연결실체는 연체율 조건 등 유동화에 따른 관련 계 약에서 정하는 일정 사유에 해당될 경우 유동화증권의 조기상환 의무를 부담하며, 적격카드 거래계정 및 예치금을 추가로 신탁할 수 있습니다. 다. 대손충당금 설정 현황 (1) 대손충당금 설정내역 (단위 : 백만원) 계정과목 구 분 제43기 3분기말 제42기말 제41기말 신용판매자산 채권원금 20,915,335 18,692,508 18,029,605 이연대출부대손익 26,400 14,458 10,018 현재가치할인차금 (77,326) (44,172) (37,868) 대손충당금 (294,408) (299,999) (379,468) 소 계 20,570,001 18,362,796 17,622,287 설정률(%) 1.4 1.6 2.1 금융상품자산 채권원금 7,631,072 7,258,087 6,716,756 이연대출부대손익 3,258 2,759 2,441 현재가치할인차금 (58) (54) (62) 대손충당금 (519,569) (482,282) (414,722) 소 계 7,114,703 6,778,510 6,304,413 설정률(%) 6.8 6.6 6.2 할부금융자산 채권원금 372,247 365,964 440,229 이연대출부대손익 3,016 1,612 3,500 현재가치할인차금 (1,042) (157) (246) 대손충당금 (4,852) (7,298) (7,882) 소 계 369,369 360,121 435,602 설정률(%) 1.3 2.0 1.8 금융리스채권 채권원금 35,051 30,249 51,448 이연대출부대손익 285 244 359 대손충당금 (662) (693) (1,034) 소 계 34,674 29,800 50,773 설정률(%) 1.9 2.3 2.0 기타금융자산 채권원금 623,352 442,488 426,966 현재가치할인차금 (1,541) (2,056) (2,714) 대손충당금 (16,643) (14,995) (16,269) 소 계 605,168 425,437 407,983 설정률(%) 2.7 3.4 3.8 상각후원가채무증권 채권원금 34,736 14,992 - DART dart.fss.or.kr Page 243
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(2) 대손충당금 변동현황 (3) 대손충당금 설정기준 - 기대신용손실 일반 최초 인식 후에 금융상품의 신용위험이 유의적으로 증가한 경우, 매 보고기간 말에 전체기간 기대신용손실에 해당하는 금액으로 대손충당금(손실충당금)을 측정하고 있습니다. 최초 인식 후에 신용위험이 유의적으로 증가하지 아니한 경우에는 보고 기간 말에 12개월 기대신용손실에 해당하는 금액으로 대손충당금(손실충당금)을 측정하고 있습니다. 신용손실은 계약에 따라 지급받기로 한 모든 계약상 현금흐름과 수취할것으로 예상하는 모든 계약상 현금흐름의 차이(모든 현금 부족액)를 최초 유효이자율로 할인한 금액입니다. 유효이자율을 계산할 때 해당 금융상품의 기대존속기간에 걸친 모든 계약조건(예: 중도상환옵션, 연장옵션, 콜옵션, 이와 비슷한 옵션)을 고려하여 현금흐름을 추정하고 있습니다. 담보물의 처분에 따른 현금흐름이나 계약조건에 포함된 그 밖의 신용보강도 현금 흐름을 고려할 때 포함하고 있습니다. 금융상품의 기대존속기간은 신뢰성 있게 추정할 수 있다고 보고 있으나, 금융상품의 기대존속기간을 신뢰성 있게 추정할 수 없는 드문 경우에는 해당 금융상품의 남은 계약기간을 사용하고 있습니다. 금융자산의 추정미래현금흐름에 악영향을 미치는 하나 이상의 사건이 생긴 경우에 대손충당금 (174) (75) - 소계 34,562 14,917 - 설정률(%) 0.5 0.5 - 합 계 28,728,477 25,971,581 24,821,058 주1) 한국채택국제회계기준으로 작성되었으며, 연결기준임 주2) 대손충당금 설정률은 채권원금에 대한 대손충당금 설정률을 표시 (단위:백만원) 구 분 제43기 3분기 (당분기) 제42기 (전기) 제41기 (전전기) 1. 기초 대손충당금 잔액 합계 805,342 819,375 759,640 2. 순대손처리액(①-②+③) 554,114 722,331 732,403 ① 대손처리액(상각채권액) 657,209 864,451 867,350 ② 상각채권회수액 180,529 224,032 194,614 ③ 기타증감액 77,434 81,912 59,667 3. 대손상각비 계상(환입)액 585,080 708,298 792,138 4. 기말 대손충당금 잔액 합계(1-2+3) 836,308 805,342 819,375 주1) 한국채택국제회계기준으로 작성되었으며, 연결기준임 주2) 대손충당금의 자세한 변동내역은 'Ⅲ. 재무에 관한 사항 - 3. 연결재무제표 주석 - 12. 상각후원가측정금융자산과 13. 금융리스채권'을 참조하여 주시기 바랍니다. DART dart.fss.or.kr Page 244
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해당 금융자산의 신용이 손상된 것입니다. 신용손상을 일으킨 단일사건을 특정하여 식별하는 것이 불가능할 수 있으며, 오히려 여러 사건의 결합된 효과가 신용손상을 초래할 수도 있습니다. 보고기간 말에 인식해야 하는 대손충당금 (손실충당금)으로 조정하기 위한 기대신용손실액(또는 환입액)은 대손상각비로 당기손익에 인식하고 있습니다. 한편, 회사는 미래전망 정보에 근거하여 기대신용손실개념에 따라 경험손실률을 적용한 추산액으로 대손충당금을 설정하고 있습니다. 회사는 장기간의 다양한 거시경제변수와 부도율 간의 회귀분석을 하여 관계식을 도출하고 미래전망정보가 반영된 거시경제변수를 통해 기대신용손실을 산출하고 있습니다. - 신용위험의 유의적 증가 최초 인식 후에 금융상품의 신용위험이 유의적으로 증가하였는지를 매 보고기간 말에 평가하고 있습니다. 신용위험의 유의적인 증가를 평가할 시에는 기대신용손실액의 변동이 아니라 금융상품의 기대존속기간에 걸친 채무불이행 발생 위험의 변동을 사용하고 있습니다. 이러한 평가를 하기 위해, 보고기간말의 금융상품에 대한 채무불이행 발생 위험을 최초 인식일의 채무불이행 발생 위험과 비교하고 최초 인식 후에 신용위험의 유의적인 증가를 나타내는 정보로서 과도한 원가나 노력 없이 이용할 수 있고 합리적이고 뒷받침될 수 있는 정보를 고려하고 있습니다. 보고기간 말에 금융상품의 신용위험이 낮다고 판단된다면 최초 인식 후에 해당 금융상품의 신용위험이 유의적으로 증가하지 않았다고 볼 수 있습니다. (4) 대손상각 기준 회사는 [여신전문금융업감독규정] 제 9조 자산건전성 분류기준에 따라 추정손실로 분류한 채권을 상각처리하는 것을 원칙으로 하되, 1,000만원을 초과하는 채권은 금융감독원의 승인 후 처리하고 있습니다. (5) 당분기말 현재 경과 기간별 매출채권잔액 현황 라. 금융상품의 공정가치 (단위 : 백만원) 구분 3개월이하 3개월 초과 6개월 이하 6개월 초과 1년 이하 1년 초과 2년 이하 2년 초과 계 신용카드자산 15,819,175 3,230,221 3,429,501 3,245,515 2,709,598 28,434,009 할부금융자산 45,038 40,965 67,261 93,999 126,957 374,221 리스자산 49,911 65,967 79,313 84,456 218,412 498,059 계 15,914,124 3,337,153 3,576,075 3,423,970 3,054,967 29,306,289 구성비율(%) 54.30 11.39 12.20 11.69 10.42 100.00 주) 금감원 업무보고서 기준임 DART dart.fss.or.kr Page 245
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(1) 상각후원가로 측정하는 금융상품 연결실체는 상기 표에 상술되어 있는 사항을 제외하고는 연결재무제표에 상각후원가로 인식되는 금융자산 및 금융부채의 장부금액은 공정가치와 유사하다고 판단하고 있습니다. 상기의 금융자산 및 금융부채의 공정가치는 활성시장이 없는 금융상품의 공정가치평가기법 중 기대현금흐름을 각 구간에 대응하는 적절한 할인율로 할인하는 현금흐름 할인방법 등을 적용하였습니다. (2) 공정가치로 측정되는 금융상품 (단위:백만원) 구 분 금융상품 제43(당)기 3분기말 제42(전)기말 제41(전전)기말 장부금액 공정가치 장부금액 공정가치 장부금액 공정가치 금융자산 현금및현금성자산 649,154 649,154 514,227 514,227 1,197,632 1,197,632 예치금 220,700 220,700 566,710 566,710 685,027 685,027 상각후원가채무증권 34,562 34,562 14,917 14,917 - - 신용판매자산 20,570,001 20,348,853 18,362,795 18,188,219 17,622,287 17,448,495 금융상품자산 7,114,703 6,981,267 6,778,510 6,644,186 6,304,413 6,152,661 할부금융자산 369,369 354,006 360,121 347,780 435,602 414,884 금융리스채권 34,674 32,692 29,800 28,458 50,773 48,534 기타금융자산 605,168 605,633 425,437 422,618 407,983 403,454 합 계 29,598,331 29,226,867 27,052,517 26,727,115 26,703,717 26,350,687 금융부채 차입금 2,643,500 2,629,258 2,800,000 2,755,407 3,565,000 3,561,139 사채 17,920,568 17,056,553 15,619,335 14,842,530 14,054,788 13,273,580 기타금융부채 2,200,129 2,199,275 1,738,781 1,737,825 2,220,275 2,222,006 리스부채 27,048 27,048 27,737 27,737 31,593 31,593 합 계 22,791,245 21,912,134 20,185,853 19,363,499 19,871,656 19,088,318 주) 한국채택국제회계기준으로 작성되었으며, 연결기준임 (당분기말) (단위:백만원) 구분 금융상품 (수준1) 시장거래가격이용 (수준2) 관측가능한 시장정보이용 (수준3) 기타 합계 금융자산 기타포괄손익- 공정가치측정금융자산 183,522 - 167,919 351,441 당기손익- 공정가치측정금융자산 - 1,149,966 8,359 1,158,325 파생상품자산 - 311,646 - 311,646 합계 183,522 1,461,612 176,278 1,821,412 금융부채 파생상품부채 - 1,585 - 1,585 (전기말) (단위:백만원) 구분 금융상품 (수준1) (수준2) 관측가능한 (수준3) 합계 DART dart.fss.or.kr Page 246
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연결실체는 연결재무상태표에 공정가치로 측정되는 금융상품에 대하여 공정가치측정에 사용된 투입변수에 따라 다음과 같은 공정가치 서열체계로 분류하였습니다. 한편, 수준 1,2,3간의 중요한 이동내역은 없으며, 수준 3의 측정으로 분류된 금융상품의 변동내용 등은 동 공시서류 'Ⅲ. 재무에 관한 사항 - 3.연결재무제표 주석'의 '7. 공정가치 공시' 를 참고하시기 바랍니다. 시장거래가격이용 시장정보이용 기타 금융자산 기타포괄손익- 공정가치측정금융자산 142,725 - 167,919 310,644 당기손익- 공정가치측정금융자산 - 700,052 9,936 709,988 파생상품자산 - 468,796 - 468,796 합계 142,725 1,168,848 177,855 1,489,428 금융부채 파생상품부채 - 2,605 - 2,605 (전전기말) (단위:백만원) 구분 금융상품 (수준1) 시장거래가격이용 (수준2) 관측가능한 시장정보이용 (수준3) 기타 합계 금융자산 기타포괄손익- 공정가치측정금융자산 163,372 - 171,433 334,805 당기손익- 공정가치측정금융자산 - 600,378 15,269 615,647 파생상품자산 - 184,261 - 184,261 합계 163,372 784,639 186,702 1,134,713 금융부채 파생상품부채 - 20,727 - 20,727 (수준 1) 동일한 자산이나 부채에 대한 활성시장에서의 (조정되지 않은) 공시가격 (수준 2) 직접적으로(예: 가격) 또는 간접적으로(예: 가격에서 도출되어) 관측가능한 자산이나 부 채에 대한 투입변수. 단 수준 1에 포함된 공시가격은 제외함 (수준 3) 관측가능한 시장자료에 기초하지 않은 자산이나 부채에 대한 투입변수 (관측가능하지 않은 투입변수) DART dart.fss.or.kr Page 247
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IV. Director’s Management Assessment and Analysis Opinion 기업공시서식 작성기준에 따라 분기 또는 반기보고서의 경우 그 기재를 생략합니다. DART dart.fss.or.kr Page 248
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V. Accounting Auditor’s Audit Opinion, etc. 1. Matters related to external audit 가. 회계감사인의 명칭 및 감사의견 나. 감사용역 체결현황 Fiscal year Category Auditors Audit opinion Reasons for change in opinion Significant uncertainty related to going concern Matters of emphasis Key audit matters 제43기 3분기 (당분기) Audit Report 안진회계법인 - - 해당사항 없음 해당사항 없음 해당사항 없음 Consolidate d Audit Report 안진회계법인 - - 해당사항 없음 해당사항 없음 해당사항 없음 제42기 (전기) Audit Report 안진회계법인 Unqualifie d opinion - 해당사항 없음 해당사항 없음 신용판매자산, 금융상품자산, 할부금융자산 및 금융리스채권 기대신용손실 충당금 Consolidate d Audit Report 안진회계법인 Unqualifie d opinion - 해당사항 없음 해당사항 없음 신용판매자산, 금융상품자산, 할부금융자산 및 금융리스채권 기대신용손실 충당금 제41기 (전전기) Audit Report 안진회계법인 Unqualifie d opinion - 해당사항 없음 해당사항 없음 신용판매자산, 금융상품자산, 할부금융자산 및 금융리스채권 기대신용손실 충당금 Consolidate d Audit Report 안진회계법인 Unqualifie d opinion - 해당사항 없음 해당사항 없음 신용판매자산, 금융상품자산, 할부금융자산 및 금융리스채권 기대신용손실 충당금 주1) 제43기 3분기 연결재무제표에 대한 검토의견 : 요약분기연결재무제표가 국채택국제회계기준 제1034호 '중간재무보고'에 따라 중요성의 관점에서 공정하게 표시하지 않은 사항이 발견되지 아니하였습니다. 주2) 제43기 3분기 재무제표에 대한 검토의견 : 요약분기재무제표가 한국채택국제회계 기준 제1034호 '중간재무보고'에 따라 중요성의 관점에서 공정하게 표시하지 않은 사항이 발견되지 아니하였습니다. (Unit: KRW million, hours) Fiscal year Auditors Details Audit contract details Actual performance details Remuner ation Hours Remune ration Hours 제43기 3분기 (당분기) 안진회계법인 분ㆍ반기 별도 및 연결재무제표 검토, 별도 및 연결재무제표에 대한 감사 내부회계관리제도 감사 등 930 8,714 378 5,579 DART dart.fss.or.kr Page 249
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다. 회계감사인과의 비감사용역 계약체결 현황 라. 내부감사기구가 회계감사인과 논의한 결과 마. 회사의 회계감사인의 변경 제42기 (전기) 안진회계법인 분ㆍ반기 별도 및 연결재무제표 검토, 별도 및 연결재무제표에 대한 감사 내부회계관리제도 감사 등 915 8,714 915 8,719 * 분ㆍ반기 검토 : 2,329 감사 : 6,390 제41기 (전전기) 안진회계법인 분ㆍ반기 별도 및 연결재무제표 검토, 별도 및 연결재무제표에 대한 감사 내부회계관리제도 감사 등 900 8,800 900 8,758 * 분ㆍ반기 검토 : 2,337 감사 : 6,421 주1) 보수금액은 VAT별도임 주2) 제43기 실제수행내역 보수는 공시서류제출일까지 지급된 금액이며, 시간도 공시서류제출일까지 용역수행시간임 Fiscal year Contract conclusion date Service details Service performance period Service remuneration Note 제43기 3분기 (당분기) - - - - 안진회계법인 제42기 (전기) 2024.11.14 부가가치세 경정청구 용역 계약일~ ①, ②중 빠른날(① 부가가치세 반환 일 , ② 소송전 부가세 반환 기각일) 부가세(환급가산금 포함) 환급액의 9.9%(VAT포함) 안진회계법인 제41기 (전전기) - - - - 안진회계법인 Categor y Date Attendees Method Key discussions 1 2025.02.19 - 감사위원회 위원 3인 ㆍ문창용 위원장, 김준규 위원, 최재천 위원 - 회계감사인(안진회계법인) ㆍ이형남 업무수행이사 외 1인 대면회의 - 2024년 재무제표에 대한 외부감사인의 감사결과에 대한 논의 2 2025.04.24 - 감사위원회 위원 3인 ㆍ문창용 위원장, 김준규 위원, 최재천 위원 - 회계감사인(안진회계법인) ㆍ이형남 업무수행이사 외 1인 대면회의 - 2025년 감사계획 및 1분기 재무제표에 대한 외부감사인의 중간검토결과에 대한 논의 3 2025.07.24 - 감사위원회 위원 3인 ㆍ문창용 위원장, 김준규 위원, 최재천 위원 - 회계감사인(안진회계법인) ㆍ이형남 업무수행이사 외 1인 대면회의 - 2025년 반기 재무제표에 대한 외부감사인의 중간검토결과에 대한 논의 4 2025.10.23 - 감사위원회 위원 3인 ㆍ문창용 위원장, 김준규 위원, 최재천 위원 - 회계감사인(안진회계법인) ㆍ이형남 업무수행이사 외 1인 대면회의 - 2025년 3분기 재무제표에 대한 외부감사인의 중간검토결과에 대한 논의 주) 공시서류제출일까지의 논의 내용에 대해서 기재함. DART dart.fss.or.kr Page 250
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바. 종속회사의 회계감사인의 변경 당사의 연결대상 종속회사 중 첼린저제삽십일차유동화전문유한회사, 첼린저제삼십이차유동화전문유한회사, 첼린저제삼십삼차유동화전문유한회사, 첼린저제삼십사차유동화전문유한회사, 첼린저제삼십오차유동화전문유한회사, 첼린저제삼십육차유동화전문유한회사, 파인더제이차유동화전문유한회사는 2023년과 2024년에는 안진회계법인을 선임하였습니다. 첼린저제삼십칠차유동화전문유한회사는 2024년에 안진회계법인을 선임하였습니다. 삼성카드고객서비스㈜는 2023년부터 2025년까지 연속하여 안진회계법인을 선임하였습니다. 사. 종속회사의 감사의견 등에 관한 사항 공시대상기간 중에 종속회사가 회계 감사인으로부터 적정의견 이외의 감사의견을 받은 사실은 없습니다. 2. Matters related to internal control 내부통제에 관한 사항은 기업공시서식 작성기준(별지 제35호 서식)에 따라 분기보고서에서 기재하지 않습니다.(반기 및 사업보고서에 기재 예정) 구분 회계연도 회계법인 변경사유 삼성카드 2025 안진회계법인 - 2024 안진회계법인 - 2023 안진회계법인 한영회계법인과 주기적 감사인 지정제도에 따른 감사계약 기간이 만료되었으며, 주식회 사 등의 외부감사에 관한 법률 제10조에 따른 외부감사인 선임규정 및 당사 감사위원회의 평가결과에 따라 안진회계법인을 '23 ~ '25 사업년도 감사인으로 선정 및 변경 DART dart.fss.or.kr Page 251
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VI. Matters Related to Corporate Bodies Including the Board of Directors, etc. 1. Matters related to the board of directors 이사회에 관한 사항은 기업공시서식 작성기준(별지 제35호 서식)에 따라 분기보고서에서는 기재하지 않습니다.(반기 및 사업보고서에 기재 예정) 2. Matters related to the audit system 감사제도에 관한 사항은 기업공시서식 작성기준(별지 제35호 서식)에 따라 분기보고서에서 는 기재하지 않습니다.(반기 및 사업보고서에 기재 예정) 3. Matters related to general shareholders’ meeting, etc. 주주총회에 관한 사항은 기업공시서식 작성기준(별지 제35호 서식)에 따라 분기보고서에서 는 기재하지 않습니다.(반기 및 사업보고서에 기재 예정) DART dart.fss.or.kr Page 252
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VII. Matters Related to Shareholders 1. 최대주주 및 특수관계인의 주식소유 현황 가. 최대주주 및 특수관계인의 주식소유 현황 나. 최대주주(삼성생명보험㈜)의 주요경력 및 개요 삼성생명보험은 1957년 동방생명보험주식회사로 설립되어, 1963년 삼성그룹 계열사로 편입되었고 1989년 삼성생명보험㈜로 상호를 변경하였으며, 2010년 5월 유가증권시장에 상장되었습니다. (1) 최대주주(법인 또는 단체)의 기본정보 (Record date: 2025.09.30 ) (Unit: shares, %) Name Relationship Type of shares Number of shares held and shareholding ratio Note Beginning of the period End of the period Number of shares Sharehold ing ratio Number of shares Sharehold ing ratio 삼성생명보험㈜ 최대주주 본인 보통주 83,259,006 71.86 83,259,006 71.86 - 김대환 - 보통주 5,000 0.00 0 0.00 특별관계해소 김태선 최대주주의 계열회사 등기임원 보통주 0 0.00 2,500 0.00 장내매수 황성원 최대주주의 계열회사 등기임원 보통주 0 0.00 2,500 0.00 신규선임 Total 보통주 83,264,006 71.87 83,264,006 71.87 - 우선주 - - - - - 주1) 보통주 : 의결권이 있는 주식 주2) 2025년 9월 30일 현재 삼성생명(특별계정) 보유주식 667주는 미포함 명 칭 출자자수 (명) 대표이사 (대표조합원) 업무집행자 (업무집행조합원) 최대주주 (최대출자자) 성명 지분(%) 성명 지분(%) 성명 지분(%) 삼성생명보험㈜ 75,085 홍원학 0.00 - - 삼성물산㈜ 외 8명 44.14 - - - - - - 주) 출자자 수는 주주명부상 계좌수 기준으로 산정('25.9.30 기준)하였으며, 자세한 사항은 '(4) 사업현황 등 회사 경영 안정성에 영향을 미칠 수 있는 DART dart.fss.or.kr Page 253
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(2) 법인 또는 단체의 대표이사, 업무집행자, 최대주주의 변동내역 (3) 최대주주(법인 또는 단체)의 최근 결산기 재무현황 (4) 사업현황 등 회사 경영 안정성에 영향을 미칠 수 있는 주요 내용 - 회사의 법적ㆍ상업적 명칭 ㆍ 회사의 명칭은 삼성생명보험주식회사이며, 영문으로는 Samsung Life Insurance Co., Ltd. 라 표기합니다. 주요 내용 중 최대주주의 주주에 관한 사항'을 참조하여 주십시오. 변동일 대표이사 (대표조합원) 업무집행자 (업무집행조합원) 최대주주 (최대출자자) 성명 지분(%) 성명 지분(%) 성명 지분(%) 2024.01.11 - - - - 삼성물산㈜ 외 7명 44.14 2024.03.21 홍원학 0.00 - - 삼성물산㈜ 외 7명 44.14 2025.03.20 홍원학 0.00 - - 삼성물산㈜ 외 8명 44.14 주1) '24.1.11일 특수관계인인 이부진의 신탁 주식 처분에 따라 지분율이 변동하였습니다. 주2) '24.3.21일 전영묵 前 대표이사(주식수 : 8,000주, 지분 : 0.00%)가 사임하고 홍원학 대표이사(주식수 : 150주, 지분 : 0.00%)가 신규 선임되었습니다. 주3) '25.3.20일 박준규, 이완삼은 등기임원에 선임되었으며, 이주경은 등기임원을 사임하였습니다. (단위 : 백만원) 구 분 법인 또는 단체의 명칭 삼성생명보험주식회사 자산총계 335,306,866 부채총계 294,382,946 자본총계 40,923,920 매출액 26,807,464 영업이익 2,485,205 당기순이익 2,232,022 주) 재무현황은 2025년 9월 30일, 한국채택국제회계기준(K-IFRS) 연결재무제표 기준입니다. DART dart.fss.or.kr Page 254
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- 설립일자 ㆍ 1957년 4월 24일 - 본사의 주소, 전화번호, 홈페이지 주소 ㆍ 주 소 : 06620 서울특별시 서초구 서초대로74길 11 (서초동) 삼성생명보험주식회사 ㆍ 전화번호 : 대표전화 02-1588-3114 ㆍ 홈페이지 : www.samsunglife.com - 회사사업 영위의 근거가 되는 법률 ㆍ 보험업법 - 중소기업 등 해당 여부 - 주요사업의 내용 및 향후 추진하려는 신규사업에 관한 간략한 설명 - 최대주주(삼성생명보험㈜)의 등기이사(임원)현황 중소기업 해당 여부 미해당 벤처기업 해당 여부 미해당 중견기업 해당 여부 미해당 목 적 사 업 (1) 보험업법에 의해 영위 가능한 보험업 (2) 보험업법 또는 기타 법령에 의해 허용되는 자산운용 (3) 보험업법 또는 기타 법령에 의해 허용되는 사업 (4) 제1호 내지 제3호의 사업에 부수한 조사, 연구기능의 강화를 위해 필요한 별도의 연구소 운영 (5) 기타 금융위원회로부터 인ㆍ허가 등을 받은 사업 (기준일 : 2025년 9월 30일 ) 성명 성별 출생년월 직위 등기임원 여부 상근 여부 담당 업무 주요경력 DART dart.fss.or.kr Page 255
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홍원학 남 1964년 07월 사장 사내이사 상근 대표이사 삼성화재 대표이사 (2021.12 ~ 2023.11) 삼성화재 자동차보험본부장 부사장 (2020.12 ~ 2021.12) FC영업1본부장 부사장 (2020.01 ~ 2020.12) 고려대 일어일문학 학사 유일호 남 1955년 03월 이사 사외이사 비상근 사외이사 (이사회 의장 임원후보추천위원회 위원장 보수위원회 위원장 감사위원회 위원 내부통제위원회 위원) 효성 사외이사 (2023.03 ~ 현재) 법무법인 클라스한결 고문 (2023.11 ~ 현재) 기획재정부 장관 겸 경제부총리 (2016.01 ~ 2017.06) 국토교통부 장관 (2015.03 ~ 2015.11) 펜실베니아대 경제학 박사 임채민 남 1958년 04월 이사 사외이사 비상근 사외이사 (내부통제위원회 위원장 위험관리위원회 위원장 ESG위원회 위원) 법무법인 광장 고문 (2015.05 ~ 현재) 보건복지부 장관 (2011.09 ~ 2013.03) 국무총리실 실장 (2010.08 ~ 2011.08) 경희대 경제학 박사 허경옥 여 1964년 01월 이사 사외이사 비상근 사외이사 (감사위원회 위원장 ESG위원회 위원장 임원후보추천위원회 위원 내부통제위원회 위원 보수위원회 위원 위험관리위원회 위원) 성신여대 소비자생활문화산업학과 교수 (1996.03 ~ 현재) 금융감독원 금융분쟁조정위원회 위원 (2012.02 ~ 2014.03) 위스콘신대 소비자경제학 박사 박준규 남 1975년 10월 부사장 사내이사 상근 자산운용부문장 삼성증권 경영지원실장 부사장 (2023.12 ~ 2024.12) 자산운용전략팀장 부사장 (2022.12 ~ 2023.12) 글로벌사업팀장 부사장/상무 (2020.12 ~ 2022.12) 해외신성장팀장 상무 (2020.06 ~ 2020.12) MIT MBA 석사 DART dart.fss.or.kr Page 256
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- 최대주주(삼성생명보험㈜)의 주주에 관한 사항 1) 최대주주 및 특수관계인의 주식 소유 현황 2) 최대주주 변동현황 이완삼 남 1968년 10월 부사장 사내이사 상근 경영지원실장 전략영업본부장 부사장 (2023.12 ~ 2024.12) 보험운영실장 부사장 (2022.12 ~ 2023.12) 삼성화재 영업컨설팅팀장 상무 (2021.12 ~ 2022.12) 삼성화재 경영지원팀장 상무 (2018.12 ~ 2021.12) 동국대 경영학 학사 (기준일 : 2025년 9월 30일 ) (단위 : 주, %) 성 명 관 계 주식의 종류 소유주식수 및 지분율 비고기 초 기 말 주식수 지분율 주식수 지분율 삼성물산(주) 최대주주 본인 보통주 38,688,000 19.34 38,688,000 19.34 - 이재용 최대주주의 특수관계인 보통주 20,879,591 10.44 20,879,591 10.44 - 이부진 계열회사 등기임원 보통주 11,524,174 5.76 11,524,174 5.76 - 삼성문화재단 출연 재단 보통주 9,360,000 4.68 9,360,000 4.68 - 삼성생명공익재단 출연 재단 보통주 4,360,000 2.18 4,360,000 2.18 - 이서현 최대주주의 특수관계인 보통주 3,459,923 1.73 3,459,923 1.73 - 홍원학 계열회사 등기임원 보통주 150 0.00 1,650 0.00 장내매수 박준규 계열회사 등기임원 보통주 0 0.00 600 0.00 등기임원 선임, 장내매수 이완삼 계열회사 등기임원 보통주 0 0.00 500 0.00 등기임원 선임, 장내매수 이주경 계열회사 등기임원 보통주 500 0.00 0 0.00 등기임원 사임 계 보통주 88,272,338 44.14 88,274,438 44.14 - 우선주 - - - - - 주1) '소유주식수 및 지분율'에는 우리사주 조합원계정을 통한 보유주식수 제외 주2) 관계는「금융회사의 지배구조에 관한 법률 시행령」제3조 제1항에 기재되어 있는 관계를 참고하여 기재하였습니다. (기준일 : 2025년 9월 30일 ) (단위 : 주, %) 변동일 최대주주명 소유주식수 지분율 변동원인 비고 - 삼성물산(주) 88,274,438 44.14 - 제70기 3분기 - 삼성물산(주) 88,272,338 44.14 특수관계인 이부진의 신탁 주식 처분에 따른 지분율 변동 제69기 - 삼성물산(주) 90,595,240 45.29 - 제68기 주1) 소유주식수 및 지분율은 최대주주 본인과 특수관계인 소유분을 합산한 기준임 주2) 공시대상기간 중 최대주주가 변경된 사실이 없습니다. DART dart.fss.or.kr Page 257
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※ 당사의 최대주주(삼성생명보험㈜)에 대한 상기 내용 및 자세한 사항은 금융감독원 전자공시시스템 및 삼성생명보험㈜ 홈페이지 (http://www.samsunglife.com)를 참조하시기 바랍니다. (5) 최대주주(삼성생명보험㈜)의 최대주주(삼성물산㈜)의 개요 - 최대주주의 최대주주(법인 또는 단체)의 기본정보 - 법인 또는 단체의 대표이사, 업무집행자, 최대주주의 변동내역 Name Number of investors (persons) CEO (Representative member) Executor (Executive member) Largest shareholder (Largest investor) Name Ratio (%) Name Ratio (%) Name Ratio (%) 삼성물산 주식회사 116,088 오세철 0.00 - - 이재용 등 36.02 정해린 0.00 - - - - 이재언 0.00 - - - - 주) 상기 사항 중 출자자수는 삼성물산㈜의 2025.9.30일자 기준 보통주 및 우선주 주주수를 합산한 수치이며, 대표이사, 업무집행자, 최대주주 지분율은 공시서류 작성기준일인 2025.9.30일자 기준입니다. 변동일 대표이사 (대표조합원) 업무집행자 (업무집행조합원) 최대주주 (최대출자자) 성명 지분(%) 성명 지분(%) 성명 지분(%) 2023.03.17 한승환 - - - - - 2023.03.17 정해린 0.00 - - - - 2024.03.15 고정석 - - - - - 2024.03.15 이재언 0.00 - - - - 2023.04.21 - - - - 이재용 18.26 2024.04.19 - - - - 이재용 19.06 2025.02.05 - - - - 이재용 19.93 주1) 2023.3.17일 한승환 대표이사가 사임하고, 정해린 대표이사가 취임하였습니다. 주2) 2024.3.15일 고정석 대표이사가 사임하고, 이재언 대표이사가 취임하였습니다. 주3) 2023년 4월 21일 자기주식 소각(보통주 1,295,411)으로 인하여 최대주주의 지분율(보통주)이 변동(18.13%→18.26%)되었습니다. 주4) 2024년 4월 19일 자기주식 소각(보통주 7,807,563)으로 인하여 최대주주의 지분율(보통주)이 변동(18.26%→19.06%)되었습니다. 주5) 2025년 2월 5일 자기주식 소각(보통주 7,807,563)으로 인하여 최대주주의 지분율(보통주)이 변동(19.06%→19.93%)되었습니다 주6) 공시대상기간 중 주식소유현황의 지분율 변동은 날짜별 성명 및 지분의 변동내역을 전자공시시스템에 별도 공시하므로 삼성물산주식회사의 공시사항 및 2025년 3분기 보고서를 참고하시기 바랍니다. DART dart.fss.or.kr Page 258
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(2) 최대주주의 최대주주(법인 또는 단체)의 최근 결산기 재무현황 - 사업현황 등 회사 경영 안정성에 영향을 미칠 수 있는 주요 내용 삼성물산 주식회사는 서울특별시 강동구 상일로6길26(상일동)에 소재하며, 영위하는 사업부문은 국내외의 건축, 토목, 플랜트, 주택 분야의 사업을 영위하고 있는 건설부문과 자원개발, 철강, 화학, 산업소재, 섬유 등 다양한 방면에서 국제무역을 하고 있는 상사부문, 의류제품 제조, 판매사업과 모제품(직물)가공, 판매사업을 하는 패션부문, 조경사업과 에버랜드(드라이파크), 캐리비안베이 (워터파크), 골프장 및 전문급식, 식자재유통사업(삼성웰스토리)을 영위 운영하는 리조트부문, 바이오 의약품 위탁생산사업 및 바이오시밀러 사업으로 구성되어 있습니다. 2. 최대주주의 변동 현황 가. 최대주주 변동내역 Details of changes in the largest shareholder 3. 주식의 분포 (Unit: KRW million) Category Name of corporation or organization 삼성물산 주식회사 Total assets 74,309,701 Total liabilities 26,043,061 Total equity 48,266,640 Sales 29,909,808 Operating income 2,470,465 Profit 2,348,363 주) 재무현황은 2025년 9월 30일, 한국채택국제회계기준(K-IFRS) 연결재무제표 기준입니다. (Record date: 2025.09.30 ) (Unit: shares, %) Date of change Name of the largest shareholder Number of shares held Shareholdin g ratio Cause of change Note - - - - - - 주) 공시대상기간 중 최대주주 변동 없음 DART dart.fss.or.kr Page 259
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주식의 분포는 기업공시서식 작성기준(별지 제35호 서식)에 따라 분기보고서에서는 기재하 지 않습니다.(반기 및 사업보고서에 기재 예정) 4. 최근 6개월 간의 주가 및 주식 거래실적 최근 6개월 간의 주가 및 주식 거래실적은 기업공시서식 작성기준(별지 제35호 서식)에 따라 분기보고서에서는 기재하지 않습니다.(반기 및 사업보고서에 기재 예정) DART dart.fss.or.kr Page 260
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VIII. Matters Related to Executives and Employees, etc. 1. Status of executives and employees, etc. 가. 임원 현황 (Record date: 2025.09.30 ) (Unit: shares) Name Gen der Birth year and month Position Whether registered executive Whether full- time Responsibilities Major career Number of shares held Relationsh ip to the largest sharehold er Period of employment Term expiration date Voting share Non- voting share 김이태 Male 1966.02 사장 Executive Directors Full- time 대표이사 Univ. of Missouri, Columbia 재무학 박 사 삼성전자 글로벌커뮤니케이션그룹장 전 무 (2018.02 ~ 2020.03) 삼성전자 글로벌미디어그룹장 전무 (2020.03 ~ 2020.12) 삼성전자 글로벌미디어그룹장 부사장 (2020.12 ~ 2022.12) 삼성전자 대외협력팀장 부사장 (2022.12 ~ 2023.11) 삼성벤처투자 대표이사 사장 (2023.11 ~ 2024.11) - - 계열회사 임원 2025.03.20 ~ 현재 2028.03.19 김태선 Male 1969.04 부사장 Executive Directors Full- time 경영지원실장 동아대 신문방송학 학사 삼성생명 FC지원팀 담당임원 상무 (2019.07 ~ 2020.01) 삼성생명 FC1지원팀장 상무 (2020.01 ~ 2020.12) 삼성생명 GA사업부장 상무 (2020.12 ~ 2021.12) 삼성생명 CPC기획팀장 상무 (2021.12 ~ 2022.12) 삼성카드 금융신사업본부장 부사장 (2022.12 ~ 2023.12) 2,500 - 계열회사 임원 2024.03.20 ~ 현재 2027.03.19 DART dart.fss.or.kr Page 261
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황성원 Male 1971.01 부사장 Executive Directors Full- time 디지털혁신실장 Columbia Univ. 통계학 석사 삼성카드 경영지원담당 수석 (2018.12 ~ 2020.01) 삼성카드 경영지원담당 상무 (2020.01 ~ 2022.12) 삼성카드 디지털혁신실장 상무 (2022.12 ~ 2023.12) 2,500 - 계열회사 임원 2025.03.20 ~현재 2028.03.19 김준규 Male 1955.10 이사 Outside Director Part- time 사외이사(감사위 원), 임원후보추천위 원회, 감사위원회, 내부통제위원회 서울대 법학 학사 제37대 대검찰청 검찰총장 (2009.08 ~ 2011.07) 법무법인 화우 변호사 (2014.07 ~ 2020.02) - - 계열회사 임원 2022.03.17 ~현재 2028.03.19 최재천 Male 1963.11 이사 Outside Director Part- time 사외이사(감사위 원), 감사위원회, 보수위원회, 내부통제위원회, ESG위원회 전남대 법학 박사 제19대 국회의원 (2012.05 ~ 2016.05) (現)법무법인 헤리티지 대표변호사 (2016.06 ~ 現) - - 계열회사 임원 2022.03.17 ~현재 2027.03.19 문창용 Male 1962.11 이사 Outside Director Part- time 사외이사(감사위 원) 임원후보추천위 원회 감사위원회 위험관리위원회 가천대 세무회계학 박사 기획재정부 세제실 실장 (2014.08 ~ 2016.07) 한국자산관리공사 사장 (2016.11 ~ 2019.12) (現)저축은행중앙회 전문이사 (2023.03 ~ 現) (現)김앤장법률사무소 고문 (2023.03 ~ 現) - - 계열회사 임원 2024.03.20 ~현재 2027.03.19 서영경 Fem ale 1963.07 이사 Outside Director Part- time 사외이사 보수위원회 위험관리위원회 ESG위원회 내부통제위원회 George Washington Univ. 경제학 박사 대한상공회의소 지속성장이니셔티브 (SGI) 원장 (2018.05 ~ 2020.05) 한국은행 금융통화위원회 위원 (2020.04 ~ 2024.04) (現)연세대 국제학대학원 객원교수 (2024.09 ~ 現) (現)롯데지주 주식회사 사외이사 (2025.03 ~ 現) - - 계열회사 임원 2025.03.20 ~ 현재 2028.03.19 DART dart.fss.or.kr Page 262
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김상규 Male 1968.01 부사장 Not Registere d Full- time 전략사업본부장 서울대 경영학 석사 삼성전자 재경팀장 전무 (2018.12 ~ 2020.01) 삼성전자 경영지원실 담당임원 전무 (2020.01 ~ 2020.12) 삼성전자 경영지원실 담당임원 부사장 (2020.12 ~ 2021.12) 삼성카드 경영지원실장 부사장 (2021.12 ~ 2023.12) 3,500 - 계열회사 임원 2021.12.15 ~현재 - 양덕열 Male 1969.06 부사장 Not Registere d Full- time 카드사업본부장 연세대 경영학 학사 삼성카드 기획홍보담당 상무 (2018.12 ~ 2020.12) 삼성카드 가맹점마케팅담당 상무 (2020.12 ~ 2021.12) 삼성카드 영업본부장 상무 (2021.12 ~ 2022.12) 삼성카드 영업본부장 부사장 (2022.12 ~ 2023.12) 1,000 - 계열회사 임원 2018.11.29 ~현재 - 김대순 Male 1971.10 부사장 Not Registere d Full- time 마케팅본부장 한양대 영어영문학 학사 삼성카드 인사팀장 수석 (2018.02 ~ 2020.12) 삼성카드 인사담당 상무 (2020.12 ~ 2023.12) 삼성카드 리스크관리실장 상무 (2023.12 ~ 2024.12) 2,494 - 계열회사 임원 2020.12.07 ~현재 - 이종민 Male 1970.09 상무 Not Registere d Full- time 금융서비스담당 연세대 경제학 학사 삼성카드 RM담당 상무 (2018.12 ~ 2020.12) 삼성카드 고객서비스담당 상무 (2020.12 ~ 2022.12) - - 계열회사 임원 2018.11.29 ~현재 - 고상경 Fem ale 1976.11 상무 Not Registere d Full- time 데이터BIZ담당 서울대 통계학 학사 삼성카드 Biz Analytics팀장 수석 (2017.12 ~ 2020.12) 삼성카드 BDA센터장 상무 (2020.12 ~ 2022.12) 삼성카드 데이터전략담당 상무 (2022.12 ~ 2023.12) (現)㈜케이디엑스한국데이터거래소 기타비상무이사 (2021.07 ~ 現) - - 계열회사 임원 2020.12.07 ~현재 - 손영설 Male 1969.07 상무 Not Registere d Full- time 정보보안담당 고려대 정보보호학 석사 삼성카드 신사업팀장 수석 (2017.02 ~ 2020.12) 100 - 계열회사 임원 2020.12.07 ~현재 - DART dart.fss.or.kr Page 263
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정성재 Male 1971.09 상무 Not Registere d Full- time 파트너담당 건국대 물리학 학사 삼성카드 BIZ솔루션5팀장 수석 (2019.12 ~ 2020.12) 삼성카드 법인영업담당 상무 (2020.12 ~ 2023.12) 삼성카드 파트너마케팅담당 상무 (2023.12 ~ 2024.12) - - 계열회사 임원 2020.12.07 ~현재 - 김태관 Male 1974.04 상무 Not Registere d Full- time CPC운영담당 성균관대 MBA 삼성카드 경영혁신담당 수석 (2020.01 ~ 2020.12) 삼성카드 디지털마케팅담당 수석 (2020.12 ~ 2021.12) 삼성카드 영업기획담당 상무 (2021.12 ~ 2022.12) 삼성카드 소비자보호담당 상무 (2022.12 ~ 2024.12) - - 계열회사 임원 2021.12.13 ~현재 - 김한도 Male 1974.12 상무 Not Registere d Full- time 리스크관리실장 고려대 경영학 학사 삼성카드 경영지원팀장 수석 (2020.12 ~ 2021.12) 삼성카드 RM담당 상무 (2021.12 ~ 2024.12) (現)코리아크레딧뷰로(주) 기타비상무이 사 (2025.03 ~ 現) - - 계열회사 임원 2021.12.13 ~현재 - 이영희 Male 1973.09 상무 Not Registere d Full- time AI/빅데이터담당 서울대 원예학 학사 삼성카드 경영지원팀장 수석 (2018.12 ~ 2020.12) 삼성카드 경영혁신담당 수석 (2020.12 ~ 2021.12) 삼성카드 회원마케팅담당 상무 (2021.12 ~ 2024.06) - - 계열회사 임원 2021.12.13 ~현재 - 김현주 Male 1975.08 상무 Not Registere d Full- time 경영지원담당 서강대 경영학 석사 삼성카드 경영지원팀 수석 (2017.04 ~ 2022.12) (現)삼성카드고객서비스㈜ 비상근감사 (2023.02 ~ 現) - - 계열회사 임원 2022.12.12 ~ 현재 - 장철 Male 1975.03 상무 Not Registere d Full- time CPC기획담당 연세대 응용통계학 학사 삼성카드 마케팅기획팀장 수석 (2020.12 ~ 2021.12) 삼성카드 경영혁신담당 수석 (2021.12 ~ 2022.12) 삼성카드 경영혁신담당 상무 (2022.12 ~ 2023.12) 삼성카드 AI/빅데이터담당 상무 (2023.12 ~ 2024.06) 삼성카드 회원마케팅담당 상무 (2024.06 ~ 2024.12) 200 - 계열회사 임원 2022.12.12 ~ 현재 - DART dart.fss.or.kr Page 264
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조혜진 Fem ale 1973.05 상무 Not Registere d Full- time 소비자보호담당 Univ. of Texas, Austin MBA 삼성카드 Customer Journey T/F장 수석 (2020.01 ~ 2020.12) 삼성카드 Biz Analytics팀장 수석 (2020.12 ~ 2021.12) 삼성카드 상품/브랜드담당 수석 (2021.12 ~ 2022.12) 삼성카드 상품/브랜드담당 상무 (2022.12 ~ 2024.12) (現)삼성카드고객서비스㈜ 기타비상무이 사 (2025.02 ~ 現) - - 계열회사 임원 2022.12.12 ~ 현재 - 김성환 Male 1974.05 상무 Not Registere d Full- time 카드사업기획 담당 고려대 Global MBA 삼성카드 강북지역단장 수석 (2020.01 ~ 2020.12) 삼성카드 강북영업단장 수석 (2020.12 ~ 2021.12) 삼성카드 개인영업지원팀장 수석 (2021.12 ~ 2023.12) 삼성카드 카드사업혁신총괄 상무 (2023.12 ~ 2024.12) (現)에스지아이신용정보㈜ 기타비상무이 사 (2025.01 ~ 現) - - 계열회사 임원 2023.12.05 ~ 현재 - 김윤석 Male 1974.04 상무 Not Registere d Full- time RM담당 성균관대 경영학 석사 삼성카드 금융기획팀 수석 (2018.07 ~ 2020.12) 삼성카드 금융마케팅팀장 수석 (2020.12 ~ 2022.10) 삼성카드 경영지원팀장 수석 (2022.11 ~ 2023.12) 삼성카드 신용관리담당 상무 (2023.12 ~ 2024.12) 852 - 계열회사 임원 2023.12.05 ~ 현재 - 이온복 Fem ale 1978.12 상무 Not Registere d Full- time Compliance담당 고려대 법학 학사 삼성카드 법무지원팀장 수석변호사 (2018.02 ~ 2020.12) 삼성카드 법무1팀장 수석변호사 (2020.12 ~ 2023.12) - - 계열회사 임원 2023.12.05 ~ 현재 - 이창우 Male 1973.06 상무 Not Registere d Full- time 인사담당 서강대 경영학 학사 삼성카드 인사팀 수석 (2019.12 ~ 2020.12) 삼성카드 인사팀장 수석 (2020.12 ~ 2023.12) - - 계열회사 임원 2023.12.05 ~ 현재 - DART dart.fss.or.kr Page 265
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※ 공시서류작성기준일 이후 공시서류제출일 사이의 신규 선임된 임원 또는 퇴임한 임원은 없습니다. 나. 등기임원 선임 후보자 및 해임 대상자 현황 - 기업공시서식 작성기준에 따라 분반기보고서에는 해당사항 없습니다. 다. 직원 등 현황 직원 등 현황은 기업공시서식 작성기준(별지 제35호 서식)에 따라 분기보고서에서는기재하 황성식 Male 1974.10 상무 Not Registere d Full- time IT지원담당 KAIST 시스템경영공학 석사 삼성생명 BDA센터 수석 (2020.01 ~ 2020.12) 삼성생명 디지털추진팀 AI서비스파트장 수석 (2020.12 ~ 2022.11) 삼성카드 모니모담당 수석 (2022.12 ~ 2023.12) 삼성카드 모니모담당 상무 (2023.12 ~ 2024.12) - - 계열회사 임원 2023.12.05 ~ 현재 - 이우성 Male 1977.02 상무 Not Registere d Full- time 디지털혁신실 담당임원 서울대 기계항공공학 석사 카카오 미래전략추진실 이사 (2019.03 ~ 2021.12) 카카오 전략기획실장 부사장 (2022.01 ~ 2024.03) 카카오 CEO아젠다 성과리더 (2024.04 ~ 2024.11) - - 계열회사 임원 2024.12.01 ~ 현재 - 김도헌 Male 1976.07 상무 Not Registere d Full- time 경영진단담당 성균관대 경영학 석사 삼성카드 디지털마케팅팀장 수석 (2020.01 ~ 2021.12) 삼성카드 마케팅기획팀장 수석 (2021.12 ~ 2023.12) 삼성카드 카드사업기획담당 수석 (2023.12 ~ 2024.12) - - 계열회사 임원 2024.12.03 ~ 현재 - 유상일 Male 1977.09 상무 Not Registere d Full- time 전략기획담당 KAIST MBA 삼성카드 경영혁신팀장 수석 (2020.12 ~ 2022.12) 삼성카드 금융기획팀장 수석 (2022.12 ~ 2023.12) 삼성카드 전략기획담당 수석 (2023.12 ~ 2024.12) - - 계열회사 임원 2024.12.03 ~ 현재 - 한상민 Male 1978.05 상무 Not Registere d Full- time 모니모담당 서울대 경제학 학사 삼성카드 경영지원팀 수석 (2018.03 ~ 2024.12) - - 계열회사 임원 2024.12.03 ~ 현재 - 주) '재직기간' 및 '임기만료일'은 공시서류 작성기준일 '현재'의 현황을 의미하며, 등기임원의 '재직기간'은 등기임원으로 선임된 날부터 기재함 DART dart.fss.or.kr Page 266
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지 않습니다.(반기 및 사업보고서에 기재 예정) 라. 미등기임원 보수 현황 미등기임원 보수 현황은 기업공시서식 작성기준(별지 제35호 서식)에 따라 분기보고서에서 는기재하지 않습니다.(반기 및 사업보고서에 기재 예정) 2. Executive remuneration, etc. 임원의 보수 등은 기업공시서식 작성기준(별지 제35호 서식)에 따라 분기보고서에서는 기재 하지 않습니다.(반기 및 사업보고서에 기재 예정) DART dart.fss.or.kr Page 267
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IX. Matters Related to Affiliated Companies, etc. 계열회사의 등에 관한 사항은 기업공시서식 작성기준(별지 제35호 서식)에 따라 분기보고서에서는 기재하지 않습니다.(반기 및 사업보고서에 기재 예정) DART dart.fss.or.kr Page 268
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X. Details of Transactions with Major Shareholders, etc. 1. 대주주등에 대한 신용공여등 가. 가지급금 및 대여금(유가증권 대여 포함) 내역 - 해당사항 없음 나. 담보제공 내역 - 해당사항 없음 다. 채무보증 내역 - 해당사항 없음 라. 기타 신용공여 내역 - 해당사항 없음 마. 유가증권 매수 또는 매도 내역 2. 대주주와의 자산(영업)양수도 등 - 해당사항 없음 3. 대주주와의 영업거래 - 해당사항 없음 4. 대주주 이외의 이해관계자와의 거래 - 해당사항 없음 5. 특수관계자와의 주요거래 (기준일 : 2025년 09월 30일 ) (단위 : 억원) 성명 (법인명) 관 계 거 래 내 역 비고 유가증권의 종류 매수 매도 누계 매매손익 삼성자산운용 계열회사 수익증권 17,154 13,002 30,156 5 운용사 합 계 17,154 13,002 30,156 5 DART dart.fss.or.kr Page 269
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- 특수관계자와의 주요거래는 "Ⅲ. 재무에 관한 사항 - 3. 연결재무제표 주석 32. 특수관계자와의 거래"를 참조하시기 바랍니다. DART dart.fss.or.kr Page 270
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XI. Other Matters Necessary for Investor Protection 1. Progress and changes of disclosure information 가. 공시사항의 진행 및 변경 상황 - 해당사항 없음 2. Matters related to contingent liabilities, etc. 가. 중요한 소송사건 - 채권회수 등 영업활동과 관련하여 발생하는 일상적이고 단순한 소송을 제외하면 연결실체가 원고인 사건 9건, 피고인 사건 18건이 계류 중이고, 소송 관련하여 약 13백만원을 소송충당부채로 계상하고 있습니다. 상기 소송사건의 최종결과는 예측할 수 없으나, 연결실체는 상기의 소송결과 등이 재무제표에 중대한 영향을 미치지 않을 것으로 판단하고 있습니다. 나. 견질 또는 담보용 어음ㆍ수표 현황 - 해당사항 없음 다. 채무보증 현황 - 해당사항 없음 라. 채무인수약정 현황 - 해당사항 없음 마. 제공받은 지급보증 - 당분기말 현재 연결실체는 카드채권 공탁금 등에 대해 SGI서울보증으로부터 391,584백만원의 지급보증을 제공받고 있습니다. 3. Matters related to sanctions, etc. 제재 등과 관련된 사항은 기업공시서식 작성기준(별지 제35호 서식)에 따라 분기보고서에서 는 기재하지 않습니다.(반기 및 사업보고서에 기재 예정) DART dart.fss.or.kr Page 271
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4. Other matters, including material matters occurred after the document preparation date 작성기준일 이후 발생한 주요사항 등 기타사항은 기업공시서식 작성기준(별지 제35호 서식 )에 따라 분기보고서에서는 기재하지 않습니다.(반기 및 사업보고서에 기재 예정) 5. 고객 보호 현황 고객 보호 현황은 기업공시서식 작성기준(별지 제35호 서식)에 따라 분기보고서에서는 기재 하지 않습니다.(반기 및 사업보고서에 기재 예정) 6. 합병 등의 사후정보 합병 등의 사후정보는 기업공시서식 작성기준(별지 제35호 서식)에 따라 분기보고서에서는 기재하지 않습니다.(반기 및 사업보고서에 기재 예정) DART dart.fss.or.kr Page 272
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XII. Detailed Table 1. Status of subsidiaries subject to consolidation (Detailed) 연결대상 종속회사 현황(상세)은 기업공시서식 작성기준(별지 제35호 서식)에 따라 분기보 고서에는 기재하지 않습니다.(반기 및 사업보고서에 기재 예정) 2. Status of affiliates (Detailed) 계열회사 현황(상세)은 기업공시서식 작성기준(별지 제35호 서식)에 따라 분기보고서에는 기재하지 않습니다.(반기 및 사업보고서에 기재 예정) 3. Status of investment in other corporations (Detailed) 타법인출자 현황(상세)은 기업공시서식 작성기준(별지 제35호 서식)에 따라 분기보고서에는 기재하지 않습니다.(반기 및 사업보고서에 기재 예정) 4. Detail of interest rate swap contract 당분기말 현재 연결실체가 체결한 이자율스왑의 계약내용 ☞ Move to main text (단위: 백만원) 구분 연결실체 계약처 계약기간 이자대상금액 현금흐름위험회피 삼성카드 KDB산업은행 2022.04 ~ 2032.04 50,000 KDB산업은행 2022.04 ~ 2032.04 50,000 국민은행 2022.04 ~ 2032.04 50,000 국민은행 2022.05 ~ 2032.05 100,000 우리은행 2024.08 ~ 2026.08 30,000 국민은행 2025.03 ~ 2028.01 250,000 KDB산업은행 2025.04 ~ 2028.04 100,000 KDB산업은행 2025.04 ~ 2027.12 100,000 합계 730,000 DART dart.fss.or.kr Page 273
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【Confirmation from Experts】 1. Confirmation from experts - 해당사항 없음 2. Relationship to experts - 해당사항 없음 DART dart.fss.or.kr Page 274