| Financial Liabilities at FVTPL |
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FINANCIAL LIABILITIES AT FVTPL |
| (1) |
Financial liabilities at FVTPL are as follows (Unit: Korean Won in millions): |
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Financial instruments at fair value through profit or loss |
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9,348,781 |
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5,889,433 |
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Financial liabilities designated to be measured at FVTPL |
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547,816 |
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467,501 |
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Total |
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9,896,597 |
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6,356,934 |
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(2) |
Financial liabilities at fair value through profit or loss measured at fair value are as follows (Unit: Korean Won in millions): |
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Deposits |
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Gold banking liabilities |
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74,205 |
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263,251 |
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Borrowings |
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Securities sold |
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182,478 |
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496,518 |
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Derivative liabilities |
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9,092,098 |
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5,129,664 |
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Total |
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9,348,781 |
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5,889,433 |
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(3) |
Financial liabilities designated to be measured at FVTPL are as follows (Unit: Korean Won in millions): |
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Deposits due to customers |
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Time deposits |
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547,816 |
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467,501 |
| In accordance with documented risk management or investment strategies, the group manages a portfolio of financial instruments on a fair value basis and evaluates their performance. Therefore, under IFRS 9 , financial liabilities are designated to be measured at FVTPL as this provides more relevant information.
(4) |
Changes in fair value due to change in credit risk reflected in financial liabilities designated to be measured at FVTPL are as follows (Unit: Korean Won in millions): |
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For the years ended
December 31 |
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Financial liabilities designated to be measured at FVTPL at the end of each period |
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— |
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547,816 |
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467,501 |
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Changes in fair value due to change in credit risk (*) |
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— |
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(1,831 |
) |
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74 |
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Accumulated change in fair value due to change in credit risk (*) |
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— |
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(1,831 |
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(1,757 |
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(*) |
The amounts recognized in other comprehensive income related to financial liabilities designated to be measured at FVTPL are 1,831 million Won with an accumulated profit of 1,831 million Won during the year ended December 31, 2024. The amounts recognized in other comprehensive loss related to financial liabilities designated to be measured at FVTPL are 74 million Won with an accumulated profit of 1,757 million Won during the year ended December 31, 2025. | The adjustment to reflect the Group’s credit risk is considered in measuring the fair value of deposits due to customers. The Group’s credit risk is determined by adjusting credit spread observed in credit rating of the Group.
| (5) |
The difference between carrying amount and nominal amount at maturity of financial liabilities designated to be measured at FVTPL are as follows (Unit: Korean Won in millions): |
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Carrying amount |
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547,816 |
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467,501 |
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Nominal amount at maturity |
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530,000 |
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450,000 |
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Difference |
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17,816 |
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17,501 |
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