삼성화재해상보험 분기보고서 (2024.03)
2. 연결재무제표

## 2-1. 연결 재무상태표

연결 재무상태표
제 75 기 1분기말 2024.03.31 현재
제 74 기말 2023.12.31 현재
(단위 : 원)

제 75 기 1분기말	제 74 기말

자산

I.현금및예치금	1,866,446,270,271	1,741,176,013,308

II.당기손익-공정가치측정금융자산	10,935,906,533,336	10,351,505,449,649

III.기타포괄손익-공정가치측정금융자산	38,186,403,089,102	37,733,033,569,686

IV.상각후원가측정유가증권	1,723,452,643,075	1,721,733,611,389

V.상각후원가측정대출채권	26,677,285,588,297	27,822,027,734,369

VI.상각후원가측정기타수취채권	1,012,839,011,786	838,545,271,660

VII.관계기업투자	608,710,830,196	604,619,443,743

VIII.파생상품자산	37,480,028,114	129,293,692,723

IX.보험계약자산	3,619,835	2,660,233

X.재보험계약자산	1,654,182,858,428	1,576,478,336,230

XI.투자부동산	1,223,319,502,762	1,227,113,241,267

XII.유형자산	608,111,313,134	613,906,903,728

XIII.무형자산	265,492,588,956	265,280,989,359

XIV.리스사용권자산	155,147,912,543	153,434,543,445

XV.순확정급여자산	124,809,382,996	137,145,937,753

XVI.당기법인세자산	209,923,676	135,903,060

XVII.이연법인세자산	16,814,555,009	15,594,457,599

XVIII.기타자산	50,654,369,489	88,002,230,220

자산총계	85,147,270,021,005	85,019,029,989,421

자본과 부채

부채

I.보험계약부채	51,267,463,034,555	51,776,856,117,331

II.재보험계약부채	0	0

III.상각후원가측정금융부채	13,545,816,233,945	13,236,155,487,685

IV.리스부채	149,015,480,376	149,108,400,334

V.파생상품부채	524,642,481,086	343,482,972,584

VI.충당부채	69,730,816,405	69,317,804,279

VII.당기법인세부채	222,186,302,537	25,911,395,922

VIII.이연법인세부채	2,623,012,331,002	2,528,918,581,667

IX.기타부채	455,915,606,896	744,880,948,182

부채총계	68,857,782,286,802	68,874,631,707,984

자본

I.지배기업지분	16,257,749,304,236	16,114,211,783,285

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	4,479,689,355,878	4,356,547,263,208

5.연결이익잉여금	12,299,573,104,395	12,279,177,676,114

대손준비금 적립예정액	1,491,963,658

대손준비금 기적립액	169,242,891,881

비상위험준비금 적립예정액	40,254,907,481

비상위험준비금 기적립액	2,669,398,057,523

해약환급금준비금 적립예정액	239,669,655,514

해약환급금준비금 기적립액	1,180,012,136,359

II.비지배지분	31,738,429,967	30,186,498,152

자본총계	16,289,487,734,203	16,144,398,281,437

자본과부채총계	85,147,270,021,005	85,019,029,989,421

## 2-2. 연결 포괄손익계산서

연결 포괄손익계산서
제 75 기 1분기 2024.01.01 부터 2024.03.31 까지
제 74 기 1분기 2023.01.01 부터 2023.03.31 까지
(단위 : 원)

제 75 기 1분기	제 74 기 1분기

3개월	누적	3개월	누적

I.보험손익	600,610,662,846	600,610,662,846	595,901,771,148	595,901,771,148

1.보험영업수익	4,268,881,095,112	4,268,881,095,112	4,110,423,134,849	4,110,423,134,849

(1)보험수익	4,074,481,189,212	4,074,481,189,212	3,999,347,178,240	3,999,347,178,240

(2)재보험수익	188,445,311,295	188,445,311,295	106,274,908,750	106,274,908,750

(3)기타영업수익	5,954,594,605	5,954,594,605	4,801,047,859	4,801,047,859

2.보험영업비용	3,668,270,432,266	3,668,270,432,266	3,514,521,363,701	3,514,521,363,701

(1)보험서비스비용	3,297,885,057,124	3,297,885,057,124	3,166,256,556,162	3,166,256,556,162

(2)재보험비용	329,875,104,206	329,875,104,206	259,138,065,967	259,138,065,967

(3)기타사업비용	40,510,270,936	40,510,270,936	89,126,741,572	89,126,741,572

II.투자손익	296,450,056,751	296,450,056,751	236,446,580,693	236,446,580,693

1.투자영업수익	1,237,942,441,728	1,237,942,441,728	1,231,901,095,513	1,231,901,095,513

(1)보험금융수익	17,869,051,604	17,869,051,604	50,322,191,585	50,322,191,585

(2)재보험금융수익	24,844,649,440	24,844,649,440	33,575,670,283	33,575,670,283

(3)이자수익	545,883,886,623	545,883,886,623	506,495,563,980	506,495,563,980

(4)배당금수익	37,640,892,874	37,640,892,874	48,201,839,232	48,201,839,232

(5)당기손익-공정가치측정금융상품관련이익	146,357,072,306	146,357,072,306	128,743,942,627	128,743,942,627

(6)기타포괄손익-공정가치측정금융상품관련이익	3,822,619,056	3,822,619,056	4,208,833,221	4,208,833,221

(7)상각후원가측정금융상품제거이익	481,230,106	481,230,106	923,744,055	923,744,055

(8)파생상품거래및평가이익	11,199,351,290	11,199,351,290	45,610,235,418	45,610,235,418

(9)신용손실충당금환입액	6,193,399,082	6,193,399,082	2,430,940,952	2,430,940,952

(10)외환거래이익	315,683,476,386	315,683,476,386	331,146,590,488	331,146,590,488

(11)기타투자수익	127,966,812,961	127,966,812,961	80,241,543,672	80,241,543,672

2.투자영업비용	941,492,384,977	941,492,384,977	995,454,514,820	995,454,514,820

(1)보험금융비용	379,623,666,759	379,623,666,759	417,095,513,782	417,095,513,782

(2)재보험금융비용	6,526,330,898	6,526,330,898	19,852,683,261	19,852,683,261

(3)이자비용	122,852,638,910	122,852,638,910	75,216,398,506	75,216,398,506

(4)당기손익-공정가치측정금융상품관련손실	63,578,492,729	63,578,492,729	67,544,967,369	67,544,967,369

(5)기타포괄손익-공정가치측정금융상품관련손실	4,018,678,163	4,018,678,163	14,410,053,904	14,410,053,904

(6)상각후원가측정금융상품제거손실	46,602,726	46,602,726	97,291,936	97,291,936

(7)파생상품거래및평가손실	308,798,115,796	308,798,115,796	336,345,585,182	336,345,585,182

(8)신용손실충당금전입액	13,105,963,736	13,105,963,736	8,951,651,111	8,951,651,111

(9)재산관리비	13,014,749,186	13,014,749,186	13,882,834,036	13,882,834,036

(10)외환거래손실	12,931,333,568	12,931,333,568	23,577,504,633	23,577,504,633

(11)기타투자비용	16,995,812,506	16,995,812,506	18,480,031,100	18,480,031,100

III.영업이익	897,060,719,597	897,060,719,597	832,348,351,841	832,348,351,841

IV.영업외수익	24,264,287,443	24,264,287,443	28,835,529,295	28,835,529,295

V.영업외비용	3,575,083,763	3,575,083,763	2,889,308,098	2,889,308,098

VI.법인세비용차감전순이익	917,749,923,277	917,749,923,277	858,294,573,038	858,294,573,038

VII.법인세비용	215,796,786,646	215,796,786,646	245,926,563,555	245,926,563,555

VIII.연결분기순이익	701,953,136,631	701,953,136,631	612,368,009,483	612,368,009,483

대손준비금 반영후 조정이익	700,461,172,973	700,461,172,973	696,416,295,282	696,416,295,282

비상위험준비금 반영후 조정이익	661,698,229,150	661,698,229,150	645,794,248,806	645,794,248,806

해약환급금준비금 반영후 조정이익	462,283,481,117	462,283,481,117	353,234,130,767	353,234,130,767

IX.연결기타포괄손익	123,703,101,733	123,703,101,733	988,201,239,365	988,201,239,365

1.후속적으로 당기손익으로 재분류되지 않는 항목	302,270,622,244	302,270,622,244	571,259,921,267	571,259,921,267

2.후속적으로 당기손익으로 재분류되는 항목	(178,567,520,511)	(178,567,520,511)	416,941,318,098	416,941,318,098

X.연결분기총포괄손익	825,656,238,364	825,656,238,364	1,600,569,248,848	1,600,569,248,848

1.연결분기순이익의 귀속

(1)지배기업의 소유주에게 귀속되는 연결분기순이익	700,962,213,884	700,962,213,884	611,761,663,007	611,761,663,007

(2)비지배지분에 귀속되는 연결분기순이익	990,922,747	990,922,747	606,346,476	606,346,476

2.연결분기총포괄손익의 귀속

(1)지배기업의 소유주에게 귀속되는 연결분기총포괄손익	824,104,306,554	824,104,306,554	1,598,757,554,070	1,598,757,554,070

(2)비지배지분에 귀속되는 연결분기총포괄손익	1,551,931,810	1,551,931,810	1,811,694,778	1,811,694,778

XI.연결주당이익

1.기본주당이익 (단위 : 원)	16,489.00	16,489.00	14,391.00	14,391.00

2.희석주당이익 (단위 : 원)	16,489.00	16,489.00	14,391.00	14,391.00

## 2-3. 연결 자본변동표

연결 자본변동표
제 75 기 1분기 2024.01.01 부터 2024.03.31 까지
제 74 기 1분기 2023.01.01 부터 2023.03.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 지분	비지배지분	자본 합계

자본금	연결자본잉여금	연결자본조정	연결기타포괄손익누계액	연결이익잉여금	지배기업의 소유주에게 귀속되는 지분 합계

2023.01.01 (I.회계정책 변동효과 반영전)	26,473,418,500	939,233,350,327	(1,487,219,924,864)	1,971,563,588,820	11,045,477,352,055	12,495,527,784,838	27,944,930,013	12,523,472,714,851

회계정책 변동효과	0	0	0	(247,474,425,516)	3,051,555,034	(244,422,870,482)	160,058,357	(244,262,812,125)

II.회계정책 변동효과 반영후	26,473,418,500	939,233,350,327	(1,487,219,924,864)	1,724,089,163,304	11,048,528,907,089	12,251,104,914,356	28,104,988,370	12,279,209,902,726

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

(2)연결범위조정 등	0	0	0	0	1,294,557,276	1,294,557,276	24,622,172	1,319,179,448

2.포괄손익	(1)연결분기순이익	0	0	0	0	611,761,663,007	611,761,663,007	606,346,476	612,368,009,483

(2)기타포괄손익	1)기타포괄손익-공정가치측정금융자산관련손익	기타포괄손익-공정가치측정금융자산평가손익	0	0	0	1,436,287,304,025	0	1,436,287,304,025	(88,689,511)	1,436,198,614,514

2)관계기업의기타포괄손익	0	0	0	(25,009,638,179)	0	(25,009,638,179)	0	(25,009,638,179)

3)해외사업환산손익	0	0	0	18,897,489,048	0	18,897,489,048	1,294,361,381	20,191,850,429

4)현금흐름위험회피파생손익	0	0	0	10,008,854,343	0	10,008,854,343	0	10,008,854,343

5)보험계약금융손익	0	0	0	(451,564,261,020)	0	(451,564,261,020)	3,405,923	(451,560,855,097)

6)재보험계약금융손익	0	0	0	3,515,369,485	0	3,515,369,485	(3,729,491)	3,511,639,994

7)확정급여제도 재측정요소	0	0	0	(5,139,226,639)	0	(5,139,226,639)	0	(5,139,226,639)

2023.03.31 (IV.분기말자본)	26,473,418,500	939,233,350,327	(1,487,219,924,864)	2,711,085,054,367	11,074,940,400,472	13,264,512,298,802	29,941,305,320	13,294,453,604,122

2024.01.01 (I.회계정책 변동효과 반영전)	26,473,418,500	939,233,350,327	(1,487,219,924,864)	4,356,547,263,208	12,279,177,676,114	16,114,211,783,285	30,186,498,152	16,144,398,281,437

회계정책 변동효과	0	0	0	0	0	0	0	0

II.회계정책 변동효과 반영후	26,473,418,500	939,233,350,327	(1,487,219,924,864)	4,356,547,263,208	12,279,177,676,114	16,114,211,783,285	30,186,498,152	16,144,398,281,437

III.자본의 변동	1.소유주와의 거래	(1)연차배당	0	0	0	0	(680,165,662,100)	(680,165,662,100)	0	(680,165,662,100)

(2)연결범위조정 등	0	0	0	0	(401,123,503)	(401,123,503)	0	(401,123,503)

2.포괄손익	(1)연결분기순이익	0	0	0	0	700,962,213,884	700,962,213,884	990,922,747	701,953,136,631

(2)기타포괄손익	1)기타포괄손익-공정가치측정금융자산관련손익	기타포괄손익-공정가치측정금융자산평가손익	0	0	0	(22,041,166,050)	0	(22,041,166,050)	(13,141,055)	(22,054,307,105)

2)관계기업의기타포괄손익	0	0	0	(7,886,117,908)	0	(7,886,117,908)	0	(7,886,117,908)

3)해외사업환산손익	0	0	0	13,044,347,061	0	13,044,347,061	574,298,876	13,618,645,937

4)현금흐름위험회피파생손익	0	0	0	(17,833,856,423)	0	(17,833,856,423)	0	(17,833,856,423)

5)보험계약금융손익	0	0	0	158,573,664,346	0	158,573,664,346	910,921	158,574,575,267

6)재보험계약금융손익	0	0	0	(610,008,231)	0	(610,008,231)	(1,059,674)	(611,067,905)

7)확정급여제도 재측정요소	0	0	0	(104,770,125)	0	(104,770,125)	0	(104,770,125)

2024.03.31 (IV.분기말자본)	26,473,418,500	939,233,350,327	(1,487,219,924,864)	4,479,689,355,878	12,299,573,104,395	16,257,749,304,236	31,738,429,967	16,289,487,734,203

## 2-4. 연결 현금흐름표

연결 현금흐름표
제 75 기 1분기 2024.01.01 부터 2024.03.31 까지
제 74 기 1분기 2023.01.01 부터 2023.03.31 까지
(단위 : 원)

제 75 기 1분기	제 74 기 1분기

영업활동현금흐름

I.영업활동으로 인한 현금흐름	515,645,625,170	(1,466,216,969,148)

1.영업에서 창출된 현금흐름	(87,368,872,248)	(1,842,306,065,678)

(1)연결분기순이익	701,953,136,631	612,368,009,483

(2)손익조정항목	(3,433,779,409,981)	(3,261,150,229,831)

(3)자산부채증감	2,644,457,401,102	806,476,154,670

2.이자의 수취	541,796,254,930	536,094,686,239

3.이자의 지급	(1,857,692,994)	(2,929,410,643)

4.배당금 수입	5,302,543,203	41,824,216,098

5.법인세 환급(납부)액	57,773,392,279	(198,900,395,164)

투자활동현금흐름

II.투자활동으로 인한 현금흐름	(529,023,073,886)	1,563,254,535,323

1.기타포괄손익-공정가치측정금융자산의처분	1,155,541,472,388	1,735,870,697,438

2.당기손익-공정가치측정금융자산의 처분	134,286,649,266	1,668,319,253,963

3.상각후원가측정금융자산의 상환	776,000,000	0

4.관계기업투자주식의 처분	28,124,233	9,484,148,624

5.위험회피활동으로 인한 현금유입	990,113,919,495	965,286,119,015

6.유형자산의 처분	225,270,860	36,192,862

7.무형자산의 처분	0	14,581,356

8.기타포괄손익-공정가치측정금융자산의 취득	(1,467,310,983,072)	(1,413,249,772,354)

9.당기손익-공정가치측정금융자산의 취득	(292,105,280,906)	(421,337,199,293)

10.상각후원가측정금융자산의취득	0	(1,441,037,565)

11.위험회피활동으로 인한 현금유출	(1,042,698,188,500)	(968,675,264,157)

12.투자부동산의 취득	(27,248,996)	(3,127,134)

13.유형자산의 취득	(5,429,424,648)	(9,428,823,343)

14.무형자산의 취득	(2,423,384,006)	(1,621,234,089)

재무활동현금흐름

III.재무활동으로 인한 현금흐름	(32,720,077,525)	(25,841,499,851)

1.임대보증금의 증가	1,322,621,000	885,392,000

2.리스부채 상환	(23,929,085,425)	(21,830,925,006)

3.임대보증금의 감소	(10,113,613,100)	(4,895,966,845)

IV.외화표시 현금및현금성자산에 대한 환율변동효과	52,615,263,712	(196,905,737,376)

V.현금및현금성자산의 증가(감소)	6,517,737,471	(125,709,671,052)

VI.기초의 현금및현금성자산	859,034,311,218	829,740,954,552

VII.분기말의 현금 및 현금성자산	865,552,048,689	704,031,283,500