삼성화재해상보험 분기보고서 (2023.09)
4. 재무제표

## 4-1. 재무상태표

재무상태표
제 74 기 3분기말 2023.09.30 현재
제 73 기말 2022.12.31 현재
(단위 : 원)

제 74 기 3분기말	제 73 기말

자산

I.현금및예치금	926,850,068,213	1,090,749,985,262

II.당기손익-공정가치측정금융자산	10,591,138,902,686	0

III.당기손익인식금융자산	0	1,655,657,715,586

IV.기타포괄손익-공정가치측정금융자산	35,167,246,735,861	0

V.매도가능금융자산	0	39,505,454,550,366

VI.상각후원가측정유가증권	1,669,977,586,657	0

VII.만기보유금융자산	0	6,643,017,626,656

VIII.상각후원가측정대출채권	26,775,223,335,886	0

IX.대출채권	0	26,185,968,265,273

X.상각후원가측정기타수취채권	796,418,588,790	0

XI.기타수취채권	0	727,578,190,077

XII.관계종속기업투자	601,777,890,722	571,809,185,675

XIII.파생상품자산	41,921,805,544	85,008,432,152

XIV.보험계약자산	20,400,491	92,337,482

XV.재보험계약자산	1,390,283,111,839	1,529,802,671,743

XVI.투자부동산	246,068,136,998	246,299,917,995

XVII.유형자산	503,777,337,122	509,765,174,029

XVIII.무형자산	242,011,879,974	240,782,927,730

XIX.리스사용권자산	142,933,597,625	148,396,755,190

XX.순확정급여자산	146,628,041,710	156,027,551,089

XXI.이연법인세자산	14,312,741,101	15,545,390,375

XXII.기타자산	91,230,629,163	75,907,783,501

자산총계	79,347,820,790,382	79,387,864,460,181

자본과 부채

부채

I.보험계약부채	49,821,202,455,770	51,621,421,722,831

II.재보험계약부채	0	0

III.금융부채	11,495,423,376,272	12,933,894,883,676

IV.리스부채	137,825,674,413	150,645,261,104

V.파생상품부채	463,599,334,212	241,262,740,793

VI.충당부채	61,199,375,501	65,490,300,139

VII.당기법인세부채	209,366,768,974	259,636,004,283

VIII.이연법인세부채	1,979,022,041,696	1,275,198,634,040

IX.기타부채	558,712,301,990	597,664,131,624

부채총계	64,726,351,328,828	67,145,213,678,490

자본

I.자본금	26,473,418,500	26,473,418,500

II.자본잉여금	939,233,350,327	939,233,350,327

III.자본조정	(1,483,503,688,276)	(1,483,503,688,276)

IV.기타포괄손익누계액	3,275,034,122,245	2,111,193,570,499

V.이익잉여금	11,864,232,258,758	10,649,254,130,641

대손준비금 환입예정액	44,832,805,316

대손준비금 기적립액	247,412,854,764

비상위험준비금 적립예정액	58,668,574,142

비상위험준비금 기적립액	2,572,265,386,862

해약환급금준비금 적립예정액	916,764,435,901

자본총계	14,621,469,461,554	12,242,650,781,691

자본과부채총계	79,347,820,790,382	79,387,864,460,181

## 4-2. 포괄손익계산서

포괄손익계산서
제 74 기 3분기 2023.01.01 부터 2023.09.30 까지
제 73 기 3분기 2022.01.01 부터 2022.09.30 까지
(단위 : 원)

제 74 기 3분기	제 73 기 3분기

3개월	누적	3개월	누적

I.보험손익	516,164,601,235	1,686,253,903,377	352,105,416,003	1,285,481,448,007

1.보험영업수익	4,249,572,784,821	12,476,242,150,903	4,100,103,520,790	11,616,469,442,147

(1)보험수익	4,137,249,464,320	12,146,878,646,828	3,816,773,293,719	11,066,844,207,801

(2)재보험수익	112,323,320,501	329,363,504,075	283,330,227,071	549,625,234,346

2.보험영업비용	3,733,408,183,586	10,789,988,247,526	3,747,998,104,787	10,330,987,994,140

(1)보험서비스비용	3,336,158,370,559	9,648,786,819,573	3,406,228,768,737	9,346,413,306,699

(2)재보험비용	297,331,297,059	833,003,065,977	234,156,165,900	624,559,472,377

(3)기타사업비용	99,918,515,968	308,198,361,976	107,613,170,150	360,015,215,064

II.투자손익	39,828,062,962	439,140,481,342	82,318,888,151	375,289,955,860

1.투자영업수익	909,319,833,108	2,795,514,387,546	1,229,038,202,522	2,924,505,677,880

(1)보험금융수익	32,016,367,602	110,658,326,633	26,333,117,670	62,863,688,665

(2)재보험금융수익	23,169,628,178	72,719,919,640	41,323,103,759	83,509,945,104

(3)이자수익	515,883,943,367	1,512,362,381,562	489,197,343,973	1,416,096,571,804

(4)배당금수익	136,713,859,140	374,505,825,933	115,754,843,280	313,240,284,455

(5)당기손익-공정가치측정금융상품관련이익	66,401,364,690	255,958,710,012	0	0

(6)당기손익인식금융자산관련이익	0	0	3,140,797,218	9,360,488,362

(7)기타포괄손익-공정가치측정금융상품관련이익	1,794,428,033	10,369,105,283	0	0

(8)매도가능금융자산관련이익	0	0	32,112,784,020	123,010,507,818

(9)상각후원가측정금융상품제거이익	76,048,069	1,086,974,470	0	0

(10)파생상품거래및평가이익	5,294,787,138	44,603,288,819	4,585,417,689	31,547,108,629

(11)신용손실충당금 환입액	1,322,314,892	4,891,184,603	0	0

(12)손상차손환입액	0	0	3,077,251	63,827,207

(13)외화거래이익	112,836,688,430	367,133,899,084	504,406,601,957	850,359,123,753

(14)기타투자수익	13,810,403,569	41,224,771,507	12,181,115,705	34,454,132,083

2.투자영업비용	869,491,770,146	2,356,373,906,204	1,146,719,314,371	2,549,215,722,020

(1)보험금융비용	390,084,757,624	1,180,738,600,455	510,167,143,111	1,330,323,814,628

(2)재보험금융비용	8,174,900,344	30,451,333,542	11,034,801,481	19,363,132,625

(3)이자비용	112,118,664,226	291,136,903,314	65,093,459,424	182,220,546,491

(4)당기손익-공정가치측정금융상품관련손실	65,765,018,196	162,936,589,569	0	0

(5)당기손익인식금융자산관련손실	0	0	2,580,046,304	30,676,688,801

(6)기타포괄손익-공정가치측정금융상품관련손실	151,162,363,102	199,930,146,573	0	0

(7)매도가능금융자산관련손실	0	0	30,839,031,561	53,344,700,427

(8)상각후원가측정금융상품제거손실	126,346,471	405,444,646	0	0

(9)파생상품거래및평가손실	107,296,355,347	373,976,086,136	483,260,033,433	818,275,086,127

(10)신용손실충당금 전입액	3,980,534,611	15,483,107,472	0	0

(11)손상차손전입액	0	0	17,718,281,345	25,823,702,060

(12)재산관리비	7,813,470,573	21,963,866,286	6,638,682,996	19,756,011,574

(13)외화거래손실	6,457,129,386	28,137,632,668	5,026,022,695	24,941,550,405

(14)기타투자비용	16,512,230,266	51,214,195,543	14,361,812,021	44,490,488,882

III.영업이익	555,992,664,197	2,125,394,384,719	434,424,304,154	1,660,771,403,867

IV.영업외수익	4,971,594,582	28,077,054,186	4,353,756,243	14,381,146,829

V.영업외비용	2,198,646,157	7,951,294,952	2,023,276,975	4,199,899,341

VI.법인세차감전순이익	558,765,612,622	2,145,520,143,953	436,754,783,422	1,670,952,651,355

VII.법인세비용	155,555,745,244	557,788,093,452	116,064,411,937	446,856,819,244

VIII.분기순이익	403,209,867,378	1,587,732,050,501	320,690,371,485	1,224,095,832,111

대손준비금 반영후 조정이익	1,632,564,855,817	1,217,007,425,556

비상위험준비금 반영후 조정이익	1,529,063,476,359	1,144,649,253,544

해약환급금준비금 반영후 조정이익	670,967,614,600

IX.기타포괄손익	(183,916,146,008)	1,580,665,452,351	(666,958,571,611)	(3,586,612,037,955)

1.후속적으로 당기손익으로 재분류되지 않는 항목	(249,216,961,760)	876,312,792,624	(1,774,604,383)	(8,202,319,077)

2.후속적으로 당기손익으로 재분류되는 항목	65,300,815,752	704,352,659,727	(665,183,967,228)	(3,578,409,718,878)

X.분기총포괄손익	219,293,721,370	3,168,397,502,852	(346,268,200,126)	(2,362,516,205,844)

XI.주당이익

1.기본주당이익 (단위 : 원)	9,485	37,350	7,544	28,796

2.희석주당이익 (단위 : 원)	9,485	37,350	7,544	28,796

## 4-3. 자본변동표

자본변동표
제 74 기 3분기 2023.01.01 부터 2023.09.30 까지
제 73 기 3분기 2022.01.01 부터 2022.09.30 까지
(단위 : 원)

자본

자본금	자본잉여금	자본조정	기타포괄손익누계액	이익잉여금	자본 합계

2022.01.01 (I.회계정책 변동효과 반영전)	26,473,418,500	939,233,350,327	(1,483,503,688,276)	5,844,064,626,233	10,073,959,233,469	15,400,226,940,253

회계정책 변동효과	0	0	0	33,681,989,120	(391,090,717,658)	(357,408,728,538)

II.회계정책 변동효과 반영후	26,473,418,500	939,233,350,327	(1,483,503,688,276)	5,877,746,615,353	9,682,868,515,811	15,042,818,211,715

자본의 변동	소유주와의 거래	1.연차배당	0	0	0	0	(510,127,598,100)	(510,127,598,100)

포괄손익	2.분기순이익	0	0	0	0	1,224,095,832,111	1,224,095,832,111

기타포괄손익	3.매도가능금융자산평가손익	0	0	0	(4,831,970,963,693)	0	(4,831,970,963,693)

4.만기보유금융자산평가손익	0	0	0	(972,527,304,548)	0	(972,527,304,548)

5.기타포괄손익-공정가치측정금융자산관련손익	기타포괄손익-공정가치측정금융자산평가손익	0	0	0	0	0	0

6.해외사업환산손익	0	0	0	16,080,719,563	0	16,080,719,563

7.현금흐름위험회피파생손익	0	0	0	81,687,662,009	0	81,687,662,009

8.보험계약금융손익	0	0	0	2,167,479,117,060	0	2,167,479,117,060

9.재보험계약금융손익	0	0	0	(39,158,949,269)	0	(39,158,949,269)

10.확정급여제도 재측정요소	0	0	0	(8,202,319,077)	0	(8,202,319,077)

총기타포괄손익	0	0	0	(3,586,612,037,955)	0	(3,586,612,037,955)

분기총포괄손익	0	0	0	(3,586,612,037,955)	1,224,095,832,111	(2,362,516,205,844)

자본 증가(감소) 합계	0	0	0	(3,586,612,037,955)	1,224,095,832,111	(2,362,516,205,844)

2022.09.30 (III.분기말자본)	26,473,418,500	939,233,350,327	(1,483,503,688,276)	2,291,134,577,398	10,396,836,749,822	12,170,174,407,771

2023.01.01 (IV.회계정책 변동효과 반영전)	26,473,418,500	939,233,350,327	(1,483,503,688,276)	2,111,193,570,499	10,649,254,130,641	12,242,650,781,691

회계정책 변동효과	0	0	0	(416,824,900,605)	213,890,804,516	(202,934,096,089)

V.회계정책 변동효과 반영후	26,473,418,500	939,233,350,327	(1,483,503,688,276)	1,694,368,669,894	10,863,144,935,157	12,039,716,685,602

자본의 변동	소유주와의 거래	1.연차배당	0	0	0	0	(586,644,726,900)	(586,644,726,900)

포괄손익	2.분기순이익	0	0	0	0	1,587,732,050,501	1,587,732,050,501

기타포괄손익	3.매도가능금융자산평가손익	0	0	0	0	0	0

4.만기보유금융자산평가손익	0	0	0	0	0	0

5.기타포괄손익-공정가치측정금융자산관련손익	기타포괄손익-공정가치측정금융자산평가손익	0	0	0	966,071,405,607	0	966,071,405,607

6.해외사업환산손익	0	0	0	5,852,486,226	0	5,852,486,226

7.현금흐름위험회피파생손익	0	0	0	11,726,009,586	0	11,726,009,586

8.보험계약금융손익	0	0	0	603,292,597,871	0	603,292,597,871

9.재보험계약금융손익	0	0	0	121,249,261	0	121,249,261

10.확정급여제도 재측정요소	0	0	0	(6,398,296,200)	0	(6,398,296,200)

총기타포괄손익	0	0	0	1,580,665,452,351	0	1,580,665,452,351

분기총포괄손익	0	0	0	1,580,665,452,351	1,587,732,050,501	3,168,397,502,852

자본 증가(감소) 합계	0	0	0	1,580,665,452,351	1,587,732,050,501	3,168,397,502,852

2023.09.30 (VI.분기말자본)	26,473,418,500	939,233,350,327	(1,483,503,688,276)	3,275,034,122,245	11,864,232,258,758	14,621,469,461,554

## 4-4. 현금흐름표

현금흐름표
제 74 기 3분기 2023.01.01 부터 2023.09.30 까지
제 73 기 3분기 2022.01.01 부터 2022.09.30 까지
(단위 : 원)

제 74 기 3분기	제 73 기 3분기

영업활동현금흐름

I.영업활동으로 인한 현금흐름	(921,238,861,539)	381,562,389,690

1.영업에서 창출된 현금흐름	(2,524,442,222,235)	(1,017,638,904,103)

(1)분기순이익	1,587,732,050,501	1,224,095,832,111

(2)손익조정항목	(10,093,727,945,134)	(9,447,631,370,359)

(3)자산부채증감	5,981,553,672,398	7,205,896,634,145

2.이자의 수취	1,611,735,520,168	1,440,483,533,322

3.이자의 지급	(6,181,098,910)	(2,518,168,082)

4.배당금 수입	374,505,825,933	313,240,284,455

5.법인세 납부액	(376,856,886,495)	(352,004,355,902)

투자활동현금흐름

II.투자활동으로 인한 현금흐름	1,290,217,655,301	(217,152,103,929)

1.기타포괄손익-공정가치측정금융자산의 처분	5,323,351,093,427	0

2.당기손익-공정가치측정금융자산의 처분	1,951,176,791,731	0

3.상각후원가측정금융자산의 처분	2,110,000,000	0

4.매도가능금융자산의 처분	0	6,423,332,413,011

5.관계기업투자주식의 처분	2,896,048,885	41,921,631

6.위험회피활동으로 인한 현금유입	2,749,721,322,244	1,949,053,881,509

7.유형자산의 처분	101,622,083	61,887,101

8.무형자산의 처분	18,166,680	2,588,406,100

9.기타포괄손익-공정가치측정금융자산의 취득	(4,304,524,960,776)	0

10.당기손익-공정가치측정금융자산의 취득	(1,566,181,605,844)	0

11.상각후원가측정금융자산의 취득	(9,375,841,838)	0

12.매도가능금융자산의 취득	0	(5,686,307,136,064)

13.만기보유금융자산의 취득	0	(834,244,139,146)

14.종속기업투자주식의 취득	(30,000,000,000)	0

15.위험회피활동으로 인한 현금유출	(2,794,177,598,573)	(2,054,822,130,822)

16.투자부동산의 취득	(3,647,227)	(24,311,844)

17.유형자산의 취득	(27,065,099,772)	(12,230,553,636)

18.무형자산의 취득	(7,828,635,719)	(4,602,341,769)

재무활동현금흐름

III.재무활동으로 인한 현금흐름	(642,844,989,861)	(565,080,731,034)

1.리스부채 상환	(56,200,262,961)	(54,953,132,934)

2.배당금 지급	(586,644,726,900)	(510,127,598,100)

IV.외화표시 현금및현금성자산에 대한 환율변동효과	64,084,260,544	44,991,016,019

V.현금및현금성자산의 증가(감소)	(209,781,935,555)	(355,679,429,254)

VI.기초의 현금및현금성자산	722,594,603,434	910,585,092,454

VII.분기말의 현금및현금성자산	512,812,667,879	554,905,663,200