v3.26.1
Derivatives (Tables)
 12 Months Ended
Dec. 31, 2025
Disclosure of detailed information about hedges [abstract]  
Summary Of Derivative Assets And Derivative Liabilities
 
(1)
Derivative assets and derivative liabilities are as follows (Unit: Korean Won in millions):
 
           
December 31, 2024
  
           
Assets
     
Liabilities
  
    
Nominal

amount
     
For cash
flow
hedge
     
For fair
value

hedge
     
For

trading
     
For cash
flow
hedge
     
For fair
value

hedge
     
For trading
  
Interest rate:
                     
Futures
      449,127        —        —        —        —        —        —  
Forwards
      3,530,000        —        —        52,855        —        —        274,980  
Swaps
      138,816,980        —        10,102        308,333        180        102,635        199,761  
Purchase options
      50,000        —        —        81        —        —        —  
Written options
      360,000        —        —        —        —        —        10,595  
Currency:
                     
Futures
      2,837        —        —        —        —        —        —  
Forwards
      111,927,474        —        —        5,638,032        —        —        1,805,299  
Swaps
      85,880,218        165,089        —        4,089,265        —        —        6,796,459  
Purchase options
      175,221        —        —        4,779        —        —        —  
Written options
      265,182        —        —        —        —        —        3,603  
Equity:
                     
Futures
      —        —        —        —        —        —        —  
Forwards
      1,520        —        —        182        —        —        —  
Swaps
      7,698        —        —        —        —        —        1,401  
Purchase options
      1,767        —        —        1,005        —        —        —  
Written options
      —        —        —        —        —        —        —  
  
 
 
     
 
 
     
 
 
     
 
 
     
 
 
     
 
 
     
 
 
  
Total
      341,468,024        165,089        10,102        10,094,532        180        102,635        9,092,098  
  
 
 
     
 
 
     
 
 
     
 
 
     
 
 
     
 
 
     
 
 
  
 
 
  
 
 
  
December 31, 2025
 
 
  
 
 
  
Assets
 
  
Liabilities
 
 
  
Nominal

amount
 
  
For cash
flow
hedge
 
  
For fair
value

hedge
 
  
For

trading
 
  
For cash
flow
hedge
 
  
For fair
value

hedge
 
  
For trading
 
Interest rate:
  
  
  
  
  
  
  
Futures
      1,028,982        —        —        —        —        —        —  
Forwards
      6,097,038        7,192        —        155,174        139,341        —        118,441  
Swaps
      134,440,759        903        37,010        136,822        —        27,050        141,569  
Written options
      320,000        —        —        —        —        —        8,194  
Currency:
                     
Futures
      131,014        —        —        —        —        —        —  
Forwards
      111,686,895        2,221        1,201        2,652,148        236,677        70,989        1,190,226  
Swaps
      76,846,634        168,653        —        2,827,872        141,304        —        3,670,407  
Purchase options
      67,650        —        —        1,267        —        —        —  
Written options
      81,999        —        —        —        —        —        827  
Equity:
                     
Futures
      476,305        —        —        —        —        —        —  
Forwards
      163        —        —        104        —        —        —  
Purchase options
      1711        —        —        816        —        —        —  
Others:
                     
Futures
      8,378        —        —        —        —        —        —  
  
 
 
     
 
 
     
 
 
     
 
 
     
 
 
     
 
 
     
 
 
  
Total
      331,187,528        178,969        38,211        5,774,203        517,322        98,039        5,129,664  
  
 
 
     
 
 
     
 
 
     
 
 
     
 
 
     
 
 
     
 
 
  
 
Summary Of The Nominal Amount Of Hedging Instruments
(3)
The nominal amounts of the hedging instrument are as follows (Unit: USD, EUR, AUD, SEK, GBP, JPY, CAD and Korean Won in millions):
 
 
  
December 31, 2024
 
 
  
1 year or less
 
  
1 year to 5

years
 
  
More than 5 years
 
  
Total
 
Fair value hedge
  
  
  
  
Interest rate risk
  
  
  
  
Interest rate swap (USD)
      25,000,000        2,650,000,000        —        2,675,000,000  
Interest rate swap (KRW)
      —        —        155,000        155,000  
Cash flow hedge
            
Interest rate risk
            
Interest rate swap (KRW)
      140,000        —        —        140,000  
Foreign currencies translation risk and interest rate risk
            
Currency swap (USD)
      —        870,000,000        —        870,000,000  
Foreign currencies translation risk
            
Currency swap (USD)
      —        100,000,000        —        100,000,000  
Currency swap (EUR)
      —        194,780,000        —        194,780,000  
Hedges of net investment in foreign operations
            
Exchange risk
            
Foreign currency bond (USD)
      191,568,880        672,390,437        —        863,959,317  
    
December 31, 2025
  
    
1 year or less
     
1 year to 5

years
     
More than 5 years
     
Total
  
Fair value hedge
 
Interest rate risk
            
Interest rate swap (USD)
      550,000,000        2,100,000,000        —        2,650,000,000  
Interest rate swap (KRW)
      —        —        290,000        290,000  
Foreign currencies translation risk
                                    
Currency forward (USD)
      414,314,566        65,544,792        —        479,859,358  
Currency forward (EUR)
      —        72,961,301        —        72,961,301  
Currency forward (AUD)
      109,214,330        126,550,000        —        235,764,330  
Currency forward (GBP)
      15,700,000        —        —        15,700,000  
Cash flow hedge
                                 
Interest rate risk
                                 
Interest forward (USD)
      —        320,000,000        —        320,000,000  
Interest forward (KRW)
      1,630,000        380,000        —        2,010,000  
Interest rate swap (KRW)
      —        60,000        —        60,000  
Foreign currencies translation risk and interest rate risk
                                    
Currency swap (USD)
      336,333,334        470,500,000        —        806,833,334  
Currency swap (EUR)
      52,000,000        114,900,000        —        166,900,000  
Currency swap (AUD)
      80,000,000        —        —        80,000,000  
Currency swap (SEK)
      380,000,000        219,000,000        —        599,000,000  
Currency swap (JPY)
      —        —        5,000,000,000        5,000,000,000  
Foreign currencies translation risk
                                    
Currency forward (USD)
      998,071,601        700,378,132        —        1,698,449,733  
Currency forward (EUR)
      374,850,500        232,472,000        —        607,322,500  
Currency forward (AUD)
      99,970,000        160,000,000        —        259,970,000  
Currency swap (USD)
      130,000,000        527,884,000        —        657,884,000  
Currency swap (EUR)
      194,780,000        1,012,000,000        —        1,206,780,000  
Currency swap (AUD)
      15,000,000        200,000,000        —        215,000,000  
Currency swap (CAD)
      —        40,000,000        —        40,000,000  
Currency swap (JPY)
      —        21,500,000,000        43,500,000,000        65,000,000,000  
 
 
  
December 31, 2025
 
 
  
1 year or less
 
  
1 year to 5

years
 
  
More than 5 years
 
  
Total
 
Hedges of net investment in foreign operations
                                 
Exchange risk
                                 
Foreign currency bond (USD)
      —        863,959,317        —        863,959,317  
Summary Of Average Interest And Currency Rate Of Hedging Instrument
(4)
The average interest rate and average currency rate of the hedging instrument as of December 31, 2024 and 2025 are as follows:
 
    
December 31, 2024
    
Average interest rate and average exchange rate
Fair value hedge
   
Interest rate risk
   
Interest rate swap (USD)
    Fixed 3.47% receipt and (C.SOFR) + 1.06% paid
Interest rate swap (KRW)
    Fixed 4.52% receipt and CD 3M + 0.02% paid
Cash flow hedge
   
Interest rate risk
   
Interest rate swap (KRW)
    KRW CMS 5Y+0.46% receipt, 3.65% paid
Foreign currencies translation risk and interest rate risk
   
Currency swap (USD)
    USD 1M SOFR+0.93% receipt, KRW 3.79% paid, USD/KRW = 1,344.45
Foreign currencies translation risk
   
Currency swap (USD)
    USD 1.75% receipt, KRW 1.63% paid, USD/KRW = 1,138.50
Currency swap (EUR)
    EUR 1.98% receipt, KRW 3.40% paid, EUR/KRW = 1,344.08
Hedges of net investment
   
Exchanging rate risk
   
Foreign currency denominated debentures (USD/KRW)
    USD/KRW = 1,363.09
 
 
  
December 31, 2025
 
  
Average interest rate and average exchange rate
Fair value hedge
   
Interest rate risk
   
Interest rate swap (USD)
   
Fixed 3.47% receipt and (C.SOFR) + 1.06% paid
Interest rate swap (KRW)
   
Fixed 3.94% receipt and CD 3M + 0.01% paid
Foreign currencies translation risk
   
Currency forward (USD)
    USD/KRW = 1,326.88
   USD/KRW = 1,373.60
Currency forward (EUR)
    EUR/KRW = 1,498.43
Currency forward (AUD)
    AUD/KRW = 874.06
   AUD/KRW = 864.44
Currency forward (GBP)
    GBP/KRW = 1,854.71
Cash flow hedge
   
Interest rate risk
   
Interest forward (USD)
    YTM 5.14%, YTM 5.20%, USD/KRW = 1,373.23
Interest forward (KRW)
    YTM 2.91%, YTM 1.42%
Interest rate swap (KRW)
    KRW CD+0.37% receipt, KRW 2.75% paid
Foreign currencies translation risk and interest rate risk
   
Currency swap (USD)
   
USD 4.11% paid, KRW 2.54% receipt,
USD 1M SOFR+0.91% receipt, KRW 3.60% paid,
   USD/KRW = 1,402.05, USD/KRW = 1,355.00
 
 
  
December 31, 2025
 
  
Average interest rate and average exchange rate
Currency swap (EUR)
    EUR 3.03% paid, KRW 3.18% receipt, EUR/KRW = 1,619.42
Currency swap (AUD)
    AUD 3.11% paid, KRW 1.55% receipt, AUD/KRW = 952.20
Currency swap (SEK)
    SEK 1.88% paid, KRW 2.01% receipt, SEK/KRW = 140.55
Currency swap (JPY)
    JPY 3.20% paid, KRW 4.45% receipt, JPY/KRW = 946.53
Foreign currencies translation risk
   
Currency forward (USD)
   
USD/KRW = 1,343.49
Currency forward (EUR)
   
EUR/KRW = 1,539.86
Currency forward (AUD)
    AUD/KRW = 863.03
Currency swap (USD)
   
USD 1.75% receipt, KRW 1.63% paid,
USD 2.50% receipt, KRW 3.76% paid,
USD/KRW = 1,138.50
USD/KRW = 1,404.97
Currency swap (EUR)
   
EUR 1.98% receipt, KRW 3.40% paid,
EUR 3.21% receipt, KRW 3.14% paid, EUR/KRW = 1,344.08
EUR/KRW = 1,644.48
Currency swap (AUD)
   
AUD 3.58% receipt, KRW 4.96% paid, AUD/KRW = 902.70
Currency swap (CAD)
   
CAD 4.46% receipt, KRW 4.60% paid, CAD/KRW = 1,062.00
Currency swap (JPY)
   
JPY 4.46% receipt, KRW 3.10% paid, JPY/KRW = 9.42
Hedges of net investment
   
Exchanging rate risk
   
Foreign currency denominated debentures(USD/KRW)
    USD/KRW = 1,421.88
Summary Of Amounts Related To Items Designated As Hedging Instruments

(5)
The amounts related to items designated as hedging instruments are as follows (Unit: USD, EUR, AUD, SEK, GBP, JPY, CAD and Korean Won in millions):
 
   
December 31, 2024
  
   
Nominal amounts of
the hedging
instrument
    
Carrying amount of
the hedging instrument
    
Line item in the statement
of financial position where
the hedging instrument is
located
  
Changing in fair
value used for
calculating hedge
ineffectiveness
  
   
Assets
    
Liabilities
  
Fair value hedge
          
Interest rate risk
          
Interest rate Swap(USD)
     2,675,000,000       10,102       102,635    
Derivative assets
(designated for hedging)
Derivative liabilities
(designated for hedging)
     5,265  
Interest rate Swap(KRW)
     155,000          
Cash flow hedge
          
Interest rate risk
          
Interest rate swap(KRW)
     140,000       —       180    
Derivative assets
(designated for hedging)
     211  
Foreign currency translation risk and interest rate risk
          
Currency swap(USD)
     870,000,000       104,320       —    
Derivative assets
(designated for hedging)
Derivative liabilities
(designated for hedging)
     110,714  
Foreign currency translation risk
          
Currency swap(USD)
     100,000,000       29,861       —    
Derivative assets
(designated for hedging)
     18,623  
Currency swap(EUR)
     194,780,000       30,908       —    
Derivative assets
(designated for hedging)
     22,512  
Hedges of net investment in foreign operations
          
Exchange rate risk
          
Foreign currency bond(USD)
     863,959,317       —       1,270,020    
Foreign currency
denominated debentures
     (156,015 ) 
 
   
December 31, 2025
  
   
Nominal amount of
the hedging
instrument
    
Carrying amount of
the hedging instrument
    
Line item in the statement
of financial position where
the hedging instrument is
located
  
Changing in fair
value used for
calculating hedge
ineffectiveness
  
   
Assets
    
Liabilities
  
Fair value hedge
          
Interest rate risk
          
Interest rate Swap (USD)
     2,650,000,000       37,010       27,050    
Derivative assets
(designated for hedging)
Derivative liabilities
(designated for hedging)
     93,549  
Interest rate Swap (KRW)
     290,000          
Foreign currencies translation risk
          
Currency forward (USD)
     479,859,358       1,201       40,408    
Derivative assets
(designated for hedging)
Derivative liabilities
(designated for hedging)
     (252,432 ) 
Currency forward (EUR)
     72,961,301       —       13,904         44,644  
Currency forward (AUD)
     235,764,330       —       15,575         (23,061 ) 
Currency forward (GBP)
     15,700,000       —       1,101    
Derivative liabilities
(designated for hedging)
     (1,408 ) 
Cash flow hedge
          
Interest rate risk
          
Interest rate forward (USD)
     320,000,000       4,848       27    
Derivative assets
(designated for hedging)
Derivative liabilities
(designated for hedging)
     3,732  
Interest rate forward (KRW)
     2,010,000       2,344       139,313         (203,153 ) 
Interest rate swap (KRW)
     60,000       903       —         1,084  
Foreign currency translation risk and interest rate risk
          
Currency swap (USD)
     806,833,334       51,040       11,984    
Derivative assets
(designated for hedging)
Derivative liabilities
(designated for hedging)
     (69,611 ) 
Currency swap (EUR)
     166,900,000       1,012       16,086    
Derivative liabilities
(designated for hedging)
     (9,085 ) 
Currency swap (AUD)
     80,000,000       605       632         (5,494 ) 
Currency swap (SEK)
     599,000,000       855       9,468         (7,678 ) 
Currency swap (JPY)
     5,000,000,000       819       —         819  
Foreign currency translation risk
          
Currency forward (USD)
     1,698,449,733       2,221       127,924    
Derivative assets
(designated for hedging)
Derivative liabilities
(designated for hedging)
     13,389  
Currency forward (EUR)
     607,322,500       —       89,586         (10,747 ) 
Currency forward (AUD)
     259,970,000       —       19,167         (350 ) 
Currency swap (USD)
     657,884,000       30,780       27,168         (74,613 ) 
Currency swap (EUR)
     1,206,780,000       72,261       60,932         (16,952 ) 
Currency swap (AUD)
     215,000,000       —       13,220         (15,574 ) 
Currency swap (JPY)
     65,000,000,000       10,943       1,814         8,981  
Currency swap (CAD)
     40,000,000       339       —         334  
Hedges of net investment in foreign operations
          
Exchange rate risk
          
Foreign currency bond(USD)
     863,959,317       —       1,239,695     Foreign currency bond     30,325  
Summary OF Carrying Amounts Of Hedged Item And Amount Of Hedge Adjustments Due To Hedge Accounting
(6)
Details of carrying amount to hedge and amount due to hedge accounting are as follows (Unit: Korean Won in millions):
 
   
December 31, 2024
  
   
Carrying amount of the
hedged item
    
Accumulated amount of fair
value hedge adjustments on
the hedged item included in
the carrying amount of the
hedged item
    
Line item in the
statement of
financial position
in which the
hedged item is
included
    
Changing in
fair value used
for calculating
hedge
ineffectiveness
    
Cash flow
hedge

reserve 
(*2)
  
   
Assets
    
Liabilities
    
Assets
    
Liabilities
  
Fair value hedge
              
Interest rate risk
              
Debentures 
(*1)
     —       3,952,047       —       129,306       Debentures       (17,417 )      —  
Cash flow hedge
              
Interest rate risk
              
Debentures
     —       139,987       —       —       Debentures       (211 )      (133 ) 
Foreign currencies translation risk and interest rate risk
              
Debentures
     —       1,275,768       —       —       Debentures       (110,714 )      (7,825 ) 
Foreign currencies translation risk
              
Debentures
     —       444,345       —       —       Debentures       (41,134 )      (7,479 ) 
Hedges of net investment in foreign operations Exchange rate risk
              
Foreign operations net asset
     —       1,270,020       —       —      
 		 Foreign
operations
net asset		  
 
 		     156,015       (149,577 ) 
 
(*1)
The accumulated profit on debentures on foreign currency amounted to 124,647 million Won, and the accumulated loss on debentures on local currency amounted to 4,659 million Won, as of December 31, 2024.
(*2)
After tax amount
 
   
December 31, 2025
  
   
Carrying amount of the
hedged item
    
Accumulated amount of fair
value hedge adjustments on
the hedged item included in
the carrying amount of the
hedged item
    
Line item in the
statement of
financial position
in which the
hedged item is
included
    
Changing in
fair value used
for calculating
hedge
ineffectiveness
    
Cash flow
hedge

reserve 
(*2)
  
   
Assets
    
Liabilities
    
Assets
    
Liabilities
  
Fair value hedge
              
Interest rate risk
              
Debentures
(*1)
     —       4,046,624       —       36,892       Debentures       (80,760 )      —  
Foreign currencies translation risk
              
Foreign currency securities
     569,122       —       131,018       —       FVTOCI       169,469       —  
    226,555       —       (4,121 )      —       FTVPL       70,015       —  
Foreign private bonds
     76,793       —       (7,717 )      —      
 Financial assets
at amortized cost		  
 		     6,567       —  
Cash flow hedge
              
Interest rate risk
              
Debentures
     —       59,952       —       —       Debentures       (1,083 )      655  
Anticipated bond purchase
     —       —       —       —       —       183,177       (150,651 ) 
Foreign currencies translation risk and interest rate risk
              
Debentures
     —       878,855       —       —       Debentures       53,508       (188 ) 
Foreign currency securities
     256,487       —       —       —       FVTOCI       13,062       (1,105 ) 
Foreign private bonds
     176,540       —       —       —      
 Financial assets
at amortized cost		  
 		     11,016       (1,722 ) 
    55,671       —       —       —       FTVPL       (321 )      (77 ) 
Foreign currencies translation risk
              
Debentures
     —       471,707       —       —       Debentures       (33,199 )      (2,242 ) 
Foreign currency securities
     4,996,548       —       —       —       FVTOCI       141,426       (26,141 ) 
    605,631       —       —       —       FTVPL       (13,091 )      (321 ) 
Hedges of net investment in foreign operations
              
Exchange rate risk
              
Foreign operations net asset
     —       1,239,695       —       —      

 Foreign
operations net
asset		  
 
 		     (30,325 )      (127,258 ) 
 
(*1)
The accumulated profit on debentures on foreign currency amounted to
29,538
 million
W
on, and the accumulated
profit
 on debentures on local currency amounted to
7,354
 million
W
on, as of December 31, 2025.
(*2)
After tax amount
Summary Of Amounts Recognized In Profit Or Loss Due To The Ineffective Portion of Fair Value Hedges
(7)
Amounts recognized in profit or loss due to the ineffective portion of fair value hedges are as follows (Unit: Korean Won in millions):
 
         
For the year ended December 31, 2023
         
Hedge ineffectiveness
recognized in profit or loss
    
Line item in the profit or loss that
includes hedge ineffectiveness
Fair value hedge
    Interest rate risk      (2,655 )    Other net operating income(expense)
         
For the year ended December 31, 2024
         
Hedge ineffectiveness
recognized in profit or loss
    
Line item in the profit or loss that
includes hedge ineffectiveness
Fair value hedge
    Interest rate risk      (12,152 )    Other net operating income(expense)
         
For the year ended December 31, 2025
         
Hedge ineffectiveness
recognized in profit or loss
    
Line item in the profit or loss that
includes hedge ineffectiveness
Fair value hedge
    Interest rate risk      12,788     Other net operating income(expense)
     
 
 
    
 
   Foreign currencies translation risk      13,794     Other net operating income(expense)
Summary Of Reclassification Of Profit Or Loss From Other Comprehensive Income And Equity Related To Cash Flow Hedges
(8)
Reclassification of profit or loss from other comprehensive income and equity related to cash flow hedges are as follows (Unit: Korean Won in millions):
 
       
For the year ended December 31, 2023
       
Changes in
the value of
hedging
instruments
recognized
in OCI
    
Hedge
ineffectiveness
recognized in
profit or loss
    
Changes
in the
value of
foreign
basis
spread
recognized
in OCI
    
Line item
recognized
in the
profit or
loss
  
Amounts
reclassified
from cash
flow hedge
reserve to
profit or
loss
    
Line item
affected in
profit or loss
due to
reclassification
Cash flow hedge
  
Interest rate risk
     (2,433 )     
—
      
—
     Other net operating income (expense)    
—
     Other net operating income (expense)
 
Foreign currencies translation risk and interest rate risk
     (913 )     
—
       (4,871 )    Other net operating income (expense)     (11,683 )    Other net operating income (expense)
 
Foreign currencies translation risk
     13,419      
—
       (3,521 )    Other net operating income (expense)     (6,950 )    Other net operating income (expense)
 
       
For the year ended December 31, 2024
       
Changes in
the value of
hedging
instruments
recognized
in OCI
    
Hedge
ineffectiveness
recognized in
profit or loss
    
Changes
in the
value of
foreign
basis
spread
recognized
in OCI
    
Line item
recognized
in the
profit or
loss
  
Amounts
reclassified
from cash
flow hedge
reserve to
profit or
loss
    
Line item
affected in
profit or loss
due to
reclassification
Cash flow hedge
  
Interest rate risk
     211      
—
      
—
     Other net operating income (expense)    
—
     Other net operating income (expense)
 
Foreign currencies translation risk and interest rate risk
     110,714      
—
       3,481     Other net operating income (expense)     (113,202 )    Other net operating income (expense)
 
Foreign currencies translation risk
     41,135      
—
       980     Other net operating income (expense)     (37,955 )    Other net operating income (expense)
 
 
 
 
 
For the year ended December 31, 2025
 
 
 
 
Changes in
the value of
hedging
instruments
recognized
in OCI
 
 
Hedge
ineffectiveness
recognized in
profit or loss
 
 
Changes
in the
value of
foreign
basis
spread
recognized
in OCI
 
 
Line item
recognized
in the
profit or
loss
 
Amounts
reclassified
from cash
flow hedge
reserve to
profit or
loss
 
 
Line item
affected in
profit or loss
due to
reclassification
Cash flow hedge
  
Interest rate risk
     (155,816 )     (42,521 )     —     Other net operating income (expense)     (42,755 )   Other net operating income (expense)
 
Foreign currencies translation risk and interest rate risk
     (69,243 )
 
     (21,806 )
 
     (54 )
 
   Other net operating income (expense)     70,854     Other net operating income (expense)
 
Foreign currencies translation risk
     (95,138 )     (394 )     (153 )   Other net operating income (expense)     66,009     Other net operating income (expense)
Disclosure of gain (loss) on fair value hedge ineffectiveness in profit or loss and other comprehensive income [Table Text Block]
(9)
The amounts recognized in profit or loss and other comprehensive income related to the hedging of net investments in foreign operations are as follows (Unit: Korean Won in millions):
 
           
For the year ended December 31, 2024
  
           
Other comprehensive income
  
           
Gain or loss on hedges

recognized in other comprehensive income
    
Income tax
effect
     
Total
  
Hedges of net investment in foreign operation
      Exchange
rate risk		  
 		      (156,015 )      41,188        (114,827 ) 
 
 
  
 
 
  
For the year ended December 31, 2024
 
 
  
 
 
  
Profit or loss
 
 
  
 
 
  
Hedge ineffectiveness
recognized in profit or loss
 
  
Account recognized for
hedge ineffectiveness
 
Hedges of net investment in foreign operation
      Exchange
rate risk		  
 		      —        —  
 
 
  
 
 
  
For the year ended December 31, 2025
 
 
  
 
 
  
Gain or loss on hedges
recognized in other comprehensive income
 
  
Income tax
effect
 
 
Total
 
Hedges of net investment in foreign operation
  
 
Exchange
rate risk
 
 
  
 
30,325
 
  
 
(8,006
) 
 
 
22,319
 
 
 
  
 
 
  
For the years ended December 31, 2025
 
 
  
 
 
  
Profit or loss
 
 
  
 
 
  
Hedge ineffectiveness
recognized in profit or loss
 
  
Account recognized for
hedge ineffectiveness
 
Hedges of net investment in foreign operation
  
 
Exchange
rate risk
 
 
  
 
—
 
  
 
—