삼성화재해상보험 분기보고서 (2023.09)
2. 연결재무제표

## 2-1. 연결 재무상태표

연결 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	1,461,377,162,215	1,519,118,624,646

II.당기손익-공정가치측정금융자산	9,541,597,395,299	0

III.당기손익인식금융자산	0	3,076,783,053,814

IV.기타포괄손익-공정가치측정금융자산	35,180,779,324,227	0

V.매도가능금융자산	0	36,995,024,135,306

VI.상각후원가측정유가증권	1,722,908,833,143	0

VII.만기보유금융자산	0	6,699,782,296,358

VIII.상각후원가측정대출채권	27,356,983,552,596	0

IX.대출채권	0	26,748,867,157,104

X.상각후원가측정기타수취채권	846,014,983,723	0

XI.기타수취채권	0	818,733,756,372

XII.관계기업투자	571,463,369,740	567,459,050,851

XIII.파생상품자산	203,889,762,880	172,626,810,546

XIV.보험계약자산	20,400,491	92,337,482

XV.재보험계약자산	1,477,013,273,375	1,630,380,936,263

XVI.투자부동산	1,229,232,471,946	1,242,328,693,773

XVII.유형자산	600,384,848,977	600,327,496,550

XVIII.무형자산	248,851,165,860	246,635,349,668

XIX.리스사용권자산	162,620,075,501	170,816,488,097

XX.순확정급여자산	186,317,124,349	203,506,295,942

XXI.당기법인세자산	280,844,520	2,329,409,939

XXII.이연법인세자산	16,965,869,143	6,181,809,654

XXIII.기타자산	104,173,513,432	88,363,139,391

자산총계	80,910,873,971,417	80,789,356,841,756

자본과 부채

부채

I.보험계약부채	49,994,536,781,353	51,794,663,676,886

II.재보험계약부채	0	0

III.금융부채	12,400,402,011,493	13,853,813,515,974

IV.리스부채	156,821,726,934	171,528,641,479

V.파생상품부채	665,403,187,516	273,449,808,519

VI.충당부채	64,027,915,618	67,910,651,274

VII.당기법인세부채	222,896,316,847	266,780,694,560

VIII.이연법인세부채	1,928,897,684,454	1,228,715,295,019

IX.기타부채	606,964,832,111	669,661,434,452

부채총계	66,039,950,456,326	68,326,523,718,163

자본

I.지배기업지분	14,840,061,026,301	12,434,888,193,580

1.자본금	26,473,418,500	26,473,418,500

2.연결자본잉여금	939,233,350,327	939,233,350,327

3.연결자본조정	(1,487,219,924,864)	(1,487,219,924,864)

4.연결기타포괄손익누계액	3,299,146,059,475	1,971,563,588,820

5.연결이익잉여금	12,062,428,122,863	10,984,837,760,797

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

II.비지배지분	30,862,488,790	27,944,930,013

자본총계	14,870,923,515,091	12,462,833,123,593

자본과부채총계	80,910,873,971,417	80,789,356,841,756

## 2-2. 연결 포괄손익계산서

연결 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	537,763,957,754	1,761,262,180,853	365,915,742,745	1,331,725,396,025

1.보험영업수익	4,312,872,090,937	12,648,288,810,601	4,152,932,660,729	11,762,316,958,416

(1)보험수익	4,192,129,657,248	12,292,485,663,965	3,859,222,419,438	11,192,940,992,079

(2)재보험수익	114,597,429,279	339,064,821,576	289,099,410,704	554,873,827,342

(3)기타영업수익	6,145,004,410	16,738,325,060	4,610,830,587	14,502,138,995

2.보험영업비용	3,775,108,133,183	10,887,026,629,748	3,787,016,917,984	10,430,591,562,391

(1)보험서비스비용	3,350,764,405,921	9,681,021,703,538	3,426,254,995,538	9,392,281,058,501

(2)재보험비용	328,004,160,563	907,542,390,535	256,480,925,878	689,128,888,750

(3)기타사업비용	96,339,566,699	298,462,535,675	104,280,996,568	349,181,615,140

II.투자손익	36,025,127,929	392,625,134,053	95,708,623,075	402,555,940,460

1.투자영업수익	987,046,902,359	3,066,139,654,494	1,374,329,649,205	3,265,202,788,152

(1)보험금융수익	38,137,490,439	133,274,020,732	36,800,722,294	88,278,592,395

(2)재보험금융수익	28,703,103,446	83,611,101,256	48,069,317,657	99,653,253,089

(3)이자수익	535,174,289,469	1,558,942,902,214	504,245,827,831	1,453,495,139,396

(4)배당금수익	115,545,613,040	299,571,978,730	99,616,013,263	271,152,482,198

(5)당기손익-공정가치측정금융상품관련이익	71,735,988,910	241,732,116,829	0	0

(6)당기손익인식금융자산관련이익	0	0	26,422,581,138	66,378,290,626

(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	23,870,216,655	89,165,441,914	99,358,496	43,902,344,000

(11)신용손실충당금 환입액	1,330,566,269	4,900,451,645	0	0

(12)손상차손환입액	0	0	(6,485,556)	63,827,207

(13)외화거래이익	133,643,362,352	538,031,892,038	600,385,769,379	1,038,737,170,156

(14)기타투자수익	37,035,795,677	105,453,669,383	26,583,760,683	80,531,181,267

2.투자영업비용	951,021,774,430	2,673,514,520,441	1,278,621,026,130	2,862,646,847,692

(1)보험금융비용	399,487,968,750	1,201,746,406,976	518,120,100,265	1,354,246,472,382

(2)재보험금융비용	10,851,771,896	40,878,953,512	16,292,561,864	32,057,425,535

(3)이자비용	115,637,510,704	315,704,026,365	77,341,119,712	218,124,386,543

(4)당기손익-공정가치측정금융상품관련손실	61,074,258,776	160,217,330,646	0	0

(5)당기손익인식금융자산관련손실	0	0	1,326,242,704	49,598,405,392

(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	407,964,753	0	0

(9)파생상품거래및평가손실	146,316,879,317	540,409,547,258	565,426,568,964	970,832,056,985

(10)신용손실충당금 전입액	9,955,916,644	20,269,410,601	0	0

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

(12)재산관리비	15,575,203,904	45,654,031,040	12,653,992,068	37,016,443,064

(13)외화거래손실	21,698,858,973	91,533,715,701	24,482,222,083	73,576,762,527

(14)기타투자비용	19,134,695,893	56,762,987,016	14,420,905,564	48,026,492,777

III.영업이익	573,789,085,683	2,153,887,314,906	461,624,365,820	1,734,281,336,485

IV.영업외수익	20,244,099,865	74,650,066,617	5,654,723,265	18,890,153,257

V.영업외비용	2,224,863,717	8,127,729,316	13,802,936,015	16,043,268,544

VI.법인세비용차감전계속영업순이익	591,808,321,831	2,220,409,652,207	453,476,153,070	1,737,128,221,198

VII.계속영업법인세비용	162,284,321,208	574,328,723,348	120,188,456,419	460,831,682,798

VIII.계속영업분기순이익	429,524,000,623	1,646,080,928,859	333,287,696,651	1,276,296,538,400

IX.세후중단영업손익	0	0	7,516,206,600	20,388,016,003

X.연결분기순이익	429,524,000,623	1,646,080,928,859	340,803,903,251	1,296,684,554,403

대손준비금 반영후 조정이익	1,690,913,734,175	1,217,237,975,836

비상위험준비금 반영후 조정이익	1,587,412,354,717	1,289,596,147,848

해약환급금준비금 반영후 조정이익	729,316,492,958

XI.연결기타포괄손익	(188,636,952,624)	1,576,373,495,608	(623,848,685,476)	(3,562,787,099,424)

1.후속적으로 당기손익으로 재분류되지 않는 항목	(86,580,757,294)	871,396,058,403	(2,220,748,473)	(9,944,432,945)

2.후속적으로 당기손익으로 재분류되는 항목	(102,056,195,330)	704,977,437,205	(621,627,937,003)	(3,552,842,666,479)

XII.연결분기총포괄손익	240,887,047,999	3,222,454,424,467	(283,044,782,225)	(2,266,102,545,021)

1.연결분기순이익의 귀속

(1)지배기업의 소유주에게 귀속되는 연결분기순이익	428,207,688,940	1,643,282,455,140	339,814,105,375	1,293,701,549,911

1)지배기업의 소유주에게 귀속될 계속영업순이익	428,207,688,940	1,643,282,455,140	332,297,898,775	1,273,313,533,908

2)지배기업의 소유주에게 귀속될 중단영업손익	0	0	7,516,206,600	20,388,016,003

(2)비지배지분에 귀속되는 연결분기순이익	1,316,311,683	2,798,473,719	989,797,876	2,983,004,492

1)비지배지분에 귀속될 계속영업순이익	1,316,311,683	2,798,473,719	989,797,876	2,983,004,492

2)비지배지분에 귀속될 중단영업손익	0	0	0	0

2.연결분기총포괄손익의 귀속

(1)지배기업의 소유주에게 귀속되는 연결분기총포괄손익	239,903,443,746	3,218,497,532,291	(286,281,896,454)	(2,272,835,335,841)

(2)비지배지분에 귀속되는 연결분기총포괄손익	983,604,253	3,956,892,176	3,237,114,229	6,732,790,820

XIII.주당이익

1.기본주당이익 (단위 : 원)	10,074	38,657	7,994	30,433

2.희석주당이익 (단위 : 원)	10,074	38,657	7,994	30,433

3.기본주당계속영업이익 (단위 : 원)	10,074	38,657	7,817	29,953

4.희석주당계속영업이익 (단위 : 원)	10,074	38,657	7,817	29,953

## 2-3. 연결 자본변동표

연결 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

지배기업의 소유주에게 귀속되는 지분	비지배지분	자본 합계

자본금	연결자본잉여금	연결자본조정	연결기타포괄손익누계액	연결이익잉여금	지배기업의 소유주에게 귀속되는 지분 합계

2022.01.01 (I.회계정책 변동효과 반영전)	26,473,418,500	939,233,350,327	(1,487,219,924,864)	5,717,828,814,082	10,270,693,211,645	15,467,008,869,690	25,322,911,027	15,492,331,780,717

회계정책 변동효과	0	0	0	26,548,495,153	(403,200,195,418)	(376,651,700,265)	(95,206,752)	(376,746,907,017)

II.회계정책 변동효과 반영후	26,473,418,500	939,233,350,327	(1,487,219,924,864)	5,744,377,309,235	9,867,493,016,227	15,090,357,169,425	25,227,704,275	15,115,584,873,700

자본의 변동	소유주와의 거래	1.연차배당	0	0	0	0	(510,127,598,100)	(510,127,598,100)	(949,069,019)	(511,076,667,119)

2.연결범위조정 등	0	0	0	0	(1,786,885,859)	(1,786,885,859)	0	(1,786,885,859)

소유주와의 거래 합계	0	0	0	0	(511,914,483,959)	(511,914,483,959)	(949,069,019)	(512,863,552,978)

포괄손익	연결분기순이익	0	0	0	0	1,293,701,549,911	1,293,701,549,911	2,983,004,492	1,296,684,554,403

기타포괄손익	3.매도가능금융자산평가손익	0	0	0	(4,868,859,851,334)	0	(4,868,859,851,334)	(56,677,955)	(4,868,916,529,289)

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

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

6.관계기업의기타포괄손익	0	0	0	13,438,872,265	0	13,438,872,265	0	13,438,872,265

7.해외사업환산손익	0	0	0	63,281,803,688	0	63,281,803,688	3,799,444,176	67,081,247,864

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

9.보험계약금융손익	0	0	0	2,165,990,102,890	0	2,165,990,102,890	57,328,523	2,166,047,431,413

10.재보험계약금융손익	0	0	0	(39,603,737,777)	0	(39,603,737,777)	(50,308,416)	(39,654,046,193)

11.확정급여제도 재측정요소	0	0	0	(9,944,432,945)	0	(9,944,432,945)	0	(9,944,432,945)

총기타포괄손익	0	0	0	(3,566,536,885,752)	0	(3,566,536,885,752)	3,749,786,328	(3,562,787,099,424)

연결분기총포괄손익	0	0	0	(3,566,536,885,752)	1,293,701,549,911	(2,272,835,335,841)	6,732,790,820	(2,266,102,545,021)

자본 증가(감소) 합계	0	0	0	(3,566,536,885,752)	781,787,065,952	(2,784,749,819,800)	5,783,721,801	(2,778,966,097,999)

2022.09.30 (III.분기말자본)	26,473,418,500	939,233,350,327	(1,487,219,924,864)	2,177,840,423,483	10,649,280,082,179	12,305,607,349,625	31,011,426,076	12,336,618,775,701

2023.01.01 (IV.회계정책 변동효과 반영전)	26,473,418,500	939,233,350,327	(1,487,219,924,864)	1,971,563,588,820	10,984,837,760,797	12,434,888,193,580	27,944,930,013	12,462,833,123,593

회계정책 변동효과	0	0	0	(247,632,606,496)	14,433,914,666	(233,198,691,830)	92,266,496	(233,106,425,334)

V.회계정책 변동효과 반영후	26,473,418,500	939,233,350,327	(1,487,219,924,864)	1,723,930,982,324	10,999,271,675,463	12,201,689,501,750	28,037,196,509	12,229,726,698,259

자본의 변동	소유주와의 거래	1.연차배당	0	0	0	0	(586,644,726,900)	(586,644,726,900)	(1,131,599,895)	(587,776,326,795)

2.연결범위조정 등	0	0	0	0	6,518,719,160	6,518,719,160	0	6,518,719,160

소유주와의 거래 합계	0	0	0	0	(580,126,007,740)	(580,126,007,740)	(1,131,599,895)	(581,257,607,635)

포괄손익	연결분기순이익	0	0	0	0	1,643,282,455,140	1,643,282,455,140	2,798,473,719	1,646,080,928,859

기타포괄손익	3.매도가능금융자산평가손익	0	0	0	0	0	0	0	0

4.만기보유금융자산평가손익	0	0	0	0	0	0	0	0

5.기타포괄손익-공정가치측정금융자산관련손익	기타포괄손익-공정가치측정금융자산평가손익	0	0	0	965,988,464,074	0	965,988,464,074	(35,546,371)	965,952,917,703

6.관계기업의기타포괄손익	0	0	0	(15,650,351,493)	0	(15,650,351,493)	0	(15,650,351,493)

7.해외사업환산손익	0	0	0	20,035,295,636	0	20,035,295,636	1,197,310,813	21,232,606,449

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

9.보험계약금융손익	0	0	0	604,700,785,643	0	604,700,785,643	(11,832,742)	604,688,952,901

10.재보험계약금융손익	0	0	0	(270,095,874)	0	(270,095,874)	8,486,757	(261,609,117)

11.확정급여제도 재측정요소	0	0	0	(11,315,030,421)	0	(11,315,030,421)	0	(11,315,030,421)

총기타포괄손익	0	0	0	1,575,215,077,151	0	1,575,215,077,151	1,158,418,457	1,576,373,495,608

연결분기총포괄손익	0	0	0	1,575,215,077,151	1,643,282,455,140	3,218,497,532,291	3,956,892,176	3,222,454,424,467

자본 증가(감소) 합계	0	0	0	1,575,215,077,151	1,063,156,447,400	2,638,371,524,551	2,825,292,281	2,641,196,816,832

2023.09.30 (VI.분기말자본)	26,473,418,500	939,233,350,327	(1,487,219,924,864)	3,299,146,059,475	12,062,428,122,863	14,840,061,026,301	30,862,488,790	14,870,923,515,091

## 2-4. 연결 현금흐름표

연결 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	(905,616,591,619)	(31,612,443,370)

1.영업에서 창출된 현금흐름	(2,492,693,229,653)	(1,424,472,465,055)

(1)연결분기순이익	1,646,080,928,859	1,296,684,554,403

(2)손익조정항목	(10,101,919,556,846)	(9,497,329,396,773)

(3)자산부채증감	5,963,145,398,334	6,776,172,377,315

2.이자의 수취	1,698,504,618,666	1,484,155,613,618

3.이자의 지급	(6,744,624,049)	(4,219,811,643)

4.배당금 수입	321,750,793,322	271,152,482,198

5.법인세 납부액	(426,434,149,905)	(358,228,262,488)

투자활동현금흐름

II.투자활동으로 인한 현금흐름	1,303,988,441,415	238,637,548,292

1.기타포괄손익-공정가치측정금융자산의처분	5,322,722,514,486	0

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

3.상각후원가측정금융자산의처분	2,110,000,000	0

4.매도가능금융자산의 처분	0	6,432,298,763,830

5.관계기업투자주식의 처분	31,294,953	2,045,027,765

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

7.유형자산의 처분	194,529,954	298,230,039

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	(5,191,994,835,238)

13.만기보유금융자산의 취득	0	(852,981,612,441)

14.관계기업투자주식의 취득	0	0

15.위험회피활동으로 인한 현금유출	(2,802,896,831,475)	(2,082,249,543,800)

16.투자부동산의 취득	(590,597,227)	(24,311,844)

17.유형자산의 취득	(29,314,662,431)	(15,192,006,076)

18.무형자산의 취득	(9,101,679,042)	(5,204,451,552)

재무활동현금흐름

III.재무활동으로 인한 현금흐름	(653,229,112,376)	(577,918,458,494)

1.리스부채 상환	(66,584,385,476)	(66,841,791,375)

2.배당금 지급	(586,644,726,900)	(511,076,667,119)

IV.외화표시 현금및현금성자산에 대한 환율변동효과	72,324,542,995	82,224,655,857

V.현금및현금성자산의 증가(감소)	(182,532,719,585)	(288,668,697,715)

VI.기초의 현금및현금성자산	831,402,996,889	1,066,878,852,130

VII.분기말의 현금및현금성자산	648,870,277,304	778,210,154,415