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1、 SAMSUNG ELECTRONICS CO.,LTD.AND ITS SUBSIDIARIES Interim Consolidated Financial Statements September 30,2024 and 2023 (With Independent Auditors Review Report Thereon)Contents Page Independent Auditors Review Report 1 Interim Consolidated Statements of Financial Position 3 Interim Consolidated Stat

2、ements of Profit or Loss 6 Interim Consolidated Statements of Comprehensive Income 7 Interim Consolidated Statements of Changes in Equity 8 Interim Consolidated Statements of Cash Flows 12 Notes to the Interim Consolidated Financial Statements 14 152,Teheran-ro,Gangnam-gu,Seoul 06236(Yeoksam-dong,Ga

3、ngnam Finance Center 27th Floor)Republic of KoreaIndependent Auditors Review Report Based on a report originally issued in Korean To the Board of Directors and Shareholders Samsung Electronics Co.,Ltd.:Reviewed Financial Statements We have reviewed the accompanying interim consolidated financial sta

4、tements of Samsung Electronics Co.,Ltd.and its subsidiaries(“the Group”),expressed in Korean won which comprise the interim consolidated statement of financial position as of September 30,2024,the interim consolidated statements of profit or loss and comprehensive income for the three-month and nine

5、-month periods ended September 30,2024 and 2023,interim consolidated statements of changes in equity and cash flows for the nine-month periods ended September 30,2024 and 2023,and notes,comprising material accounting policy information and other explanatory information.Managements Responsibility for

6、 the Interim Consolidated Financial Statements Management is responsible for the preparation and fair presentation of these interim consolidated financial statements in accordance with Korean International Financial Reporting Standard No.1034,Interim Financial Reporting,and for such internal control

7、 as management determines is necessary to enable the preparation of interim consolidated financial statements that are free from material misstatement,whether due to fraud or error.Auditors Responsibility Our responsibility is to issue a report on these interim consolidated financial statements base

8、d on our reviews.We conducted our reviews in accordance with the Review Standards for Quarterly and Semiannual Financial Statements established by the Securities and Futures Commission of the Republic of Korea.A review of interim financial information consists principally of making inquiries,primari

9、ly of persons responsible for financial and accounting matters,and applying analytical and other review procedures.A review is substantially less in scope than an audit conducted in accordance with Korean Standards on Auditing and consequently does not enable us to obtain assurance that we would bec

10、ome aware of all significant matters that might be identified in an audit.Accordingly,we do not express an audit opinion.Conclusion Based on our reviews,nothing has come to our attention that causes us to believe that the interim consolidated financial statements referred to above are not presented

11、fairly,in all material respects,in accordance with Korean International Financial Reporting Standard No.1034,Interim Financial Reporting.Other matters We have audited the consolidated statement of financial position of the Group as of December 31,2023,and the related consolidated statements of profi

12、t or loss,comprehensive income,changes in equity and cash flows for the year then ended,which are not accompanying this review report,in accordance with Korean Standards on Auditing,and our report thereon,dated February 19,2024,expressed an unmodified opinion.The accompanying consolidated statement

13、of financial position of the Group as of December 31,2023,presented for comparative purposes,is not different from that audited by us in all material respects.The procedures and practices utilized in the Republic of Korea to review such interim consolidated financial statements may differ from those

14、 generally accepted and applied in other countries.The accompanying interim consolidated financial statements as of September 30,2024 and December 31,2023 and for the three-month and nine-month periods ended September 30,2024 and 2023 have been translated into United States dollars solely for the co

15、nvenience of the reader and such translation does not comply with Korean International Financial Reporting Standards.We have reviewed the translation and nothing came to our attention that causes us to believe that the interim consolidated financial statements expressed in Korean won have not been t

16、ranslated into dollars on the basis set forth in note 2.3 to the interim consolidated financial statements.Seoul,Korea November 13,2024 This report is effective as of November 13,2024,the review report date.Certain subsequent events or circumstances,which may occur between the review report date and

17、 the time of reading this report,could have a material impact on the accompanying interim consolidated financial statements and notes thereto.Accordingly,the readers of the review report should understand that the above review report has not been updated to reflect the impact of such subsequent even

18、ts or circumstances,if any.Samsung Electronics Co.,Ltd.and its subsidiaries INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION The above interim consolidated statements of financial position should be read in conjunction with the accompanying notes.-3-(In millions of Korean won and in thousands o

19、f US dollars(Note 2.3)September 30,December 31,September 30,December 31,Notes 2024 2023 2024 2023 KRW KRW USD USD Assets Current assets Cash and cash equivalents 3,25 43,131,359 69,080,893 31,892,251 51,079,892 Short-term financial instruments 3,25 60,616,598 22,690,924 44,821,211 16,778,155 Short-t

20、erm financial assets at amortized cost 3,25-608,281-449,776 Short-term financial assets at fair value through profit or loss 3,4,25 28,571 27,112 21,126 20,047 Trade receivables 3,25 44,692,044 36,647,393 33,046,255 27,097,867 Non-trade receivables 3,25 7,721,652 6,633,248 5,709,555 4,904,766 Prepai

21、d expenses 3,491,001 3,366,130 2,581,321 2,488,989 Inventories 5 53,356,759 51,625,874 39,453,131 38,173,277 Other current assets 3,25 6,197,127 5,038,838 4,582,288 3,725,825 Assets held-for-sale 28-217,864-161,093 219,235,111 195,936,557 162,107,138 144,879,687 Non-current assets Financial assets a

22、t fair value through other comprehensive income 3,4,25 9,640,598 7,481,297 7,128,465 5,531,831 Financial assets at fair value through profit or loss 3,4,25 1,185,582 1,431,394 876,645 1,058,403 Investments in associates and joint ventures 6 12,235,974 11,767,444 9,047,541 8,701,100 Property,plant an

23、d equipment 7 195,028,773 187,256,262 144,208,453 138,461,291 Intangible assets 8 23,077,457 22,741,862 17,063,966 16,815,820 Net defined benefit assets 11 4,028,515 4,905,219 2,978,770 3,627,024 Deferred income tax assets 13,002,200 10,211,797 9,614,105 7,550,821 Other non-current assets 3,25 13,87

24、3,107 14,174,148 10,258,072 10,480,671 272,072,206 259,969,423 201,176,017 192,226,961 Total assets 491,307,317 455,905,980 363,283,155 337,106,648 Samsung Electronics Co.,Ltd.and its subsidiaries INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Continued)The above interim consolidated stateme

25、nts of financial position should be read in conjunction with the accompanying notes.-4-(In millions of Korean won and in thousands of US dollars(Note 2.3)September 30,December 31,September 30,December 31,Notes 2024 2023 2024 2023 KRW KRW USD USD Liabilities and Equity Current liabilities Trade payab

26、les 3,25 12,861,787 11,319,824 9,510,281 8,370,120 Short-term borrowings 3,9,25 11,035,119 7,114,601 8,159,603 5,260,688 Other payables 3,25 15,533,843 15,324,119 11,486,056 11,330,982 Advances received 14 1,733,635 1,492,602 1,281,887 1,103,662 Withholdings 3,25 861,723 892,441 637,176 659,890 Accr

27、ued expenses 3,14,25 28,951,863 26,013,273 21,407,628 19,234,771 Current income tax liabilities 4,882,420 3,358,715 3,610,166 2,483,506 Current portion of long-term liabilities 3,9,10,25 2,111,782 1,308,875 1,561,497 967,810 Provisions 12 7,158,071 6,524,876 5,292,831 4,824,633 Other current liabili

28、ties 3,14,25 1,901,646 2,308,472 1,406,118 1,706,934 Liabilities held-for-sale 28-61,654-45,589 87,031,889 75,719,452 64,353,243 55,988,585 Non-current liabilities Debentures 3,10,25 19,537 537,618 14,446 397,526 Long-term borrowings 3,9,25 3,765,437 3,724,850 2,784,245 2,754,234 Long-term other pay

29、ables 3,25 5,326,842 5,488,283 3,938,781 4,058,154 Net defined benefit liabilities 11 487,239 456,557 360,275 337,588 Deferred income tax liabilities 539,914 620,549 399,224 458,847 Long-term provisions 12 3,357,773 2,878,450 2,482,809 2,128,388 Other non-current liabilities 3,14,25 4,497,323 2,802,

30、356 3,325,417 2,072,122 17,994,065 16,508,663 13,305,197 12,206,859 Total liabilities 105,025,954 92,228,115 77,658,440 68,195,444 Samsung Electronics Co.,Ltd.and its subsidiaries INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Continued)The above interim consolidated statements of financial

31、position should be read in conjunction with the accompanying notes.-5-(In millions of Korean won and in thousands of US dollars(Note 2.3)September 30,December 31,September 30,December 31,Notes 2024 2023 2024 2023 KRW KRW USD USD Equity attributable to owners of the parent company Preference shares 1

32、5 119,467 119,467 88,336 88,336 Ordinary shares 15 778,047 778,047 575,305 575,305 Share premium 4,403,893 4,403,893 3,256,333 3,256,333 Retained earnings 16 365,359,495 346,652,238 270,154,637 256,322,090 Other components of equity 17 5,491,296 1,280,130 4,060,382 946,556 376,152,198 353,233,775 27

33、8,134,993 261,188,620 Non-controlling interests 10,129,165 10,444,090 7,489,722 7,722,584 Total equity 386,281,363 363,677,865 285,624,715 268,911,204 Total liabilities and equity 491,307,317 455,905,980 363,283,155 337,106,648 Samsung Electronics Co.,Ltd.and its subsidiaries INTERIM CONSOLIDATED ST

34、ATEMENTS OF PROFIT OR LOSS The above interim consolidated statements of profit or loss should be read in conjunction with the accompanying notes.-6-(In millions of Korean won and in thousands of US dollars(Note 2.3)For the three-month periods ended September 30,For the nine-month periods ended Septe

35、mber 30,Notes 2024 2023 2024 2023 2024 2023 2024 2023 KRW KRW USD USD KRW KRW USD USD Revenue 26 79,098,731 67,404,652 58,487,296 49,840,444 225,082,634 191,155,556 166,430,921 141,344,513 Cost of sales 18 49,095,083 46,618,726 36,301,956 34,470,885 139,293,441 134,273,009 102,996,554 99,284,339 Gro

36、ss profit 30,003,648 20,785,926 22,185,340 15,369,559 85,789,193 56,882,547 63,434,367 42,060,174 Selling and administrative expenses 18,19 20,820,277 18,352,392 15,394,959 13,570,152 59,555,935 53,140,288 44,036,934 39,293,067 Operating profit 26 9,183,371 2,433,534 6,790,381 1,799,407 26,233,258 3

37、,742,259 19,397,433 2,767,107 Other non-operating income 20 712,914 244,352 527,144 180,679 1,476,696 949,823 1,091,901 702,319 Other non-operating expense 20 553,052 206,403 408,938 152,619 1,179,941 579,442 872,474 428,452 Share of net profit of associates and joint ventures 6 183,411 262,677 135,

38、618 194,229 596,758 676,459 441,256 500,188 Financial income 21 3,617,510 4,112,158 2,674,864 3,040,618 10,688,757 12,797,135 7,903,496 9,462,476 Financial expense 21 2,823,742 2,903,717 2,087,935 2,147,071 8,193,049 10,104,258 6,058,116 7,471,305 Profit before income tax 10,320,412 3,942,601 7,631,

39、134 2,915,243 29,622,479 7,481,976 21,903,496 5,532,333 Income tax expense(benefit)22 219,508(1,901,570)162,309(1,406,062)2,925,522(1,660,366)2,163,194(1,227,711)Profit for the period 10,100,904 5,844,171 7,468,825 4,321,305 26,696,957 9,142,342 19,740,302 6,760,044 Profit attributable to:Owners of

40、the parent company 9,781,547 5,501,304 7,232,686 4,067,782 26,045,230 8,449,574 19,258,401 6,247,796 Non-controlling interests 319,357 342,867 236,139 253,523 651,727 692,768 481,901 512,248 Earnings per share(in Korean won and in US dollars)23 -Basic 1,440 810 1.06 0.60 3,834 1,244 2.83 0.92-Dilute

41、d 1,440 810 1.06 0.60 3,834 1,244 2.83 0.92 Samsung Electronics Co.,Ltd.and its subsidiaries INTERIM CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME The above interim consolidated statements of comprehensive income should be read in conjunction with the accompanying notes.-7-(In millions of Korean w

42、on and in thousands of US dollars(Note 2.3)For the three-month periods ended September 30,For the nine-month periods ended September 30,Notes 2024 2023 2024 2023 2024 2023 2024 2023 KRW KRW USD USD KRW KRW USD USD Profit for the period 10,100,904 5,844,171 7,468,825 4,321,305 26,696,957 9,142,342 19

43、,740,302 6,760,044 Other comprehensive income(loss)Items that will not be reclassified subsequently to profit or loss:Gain on valuation of financial assets at fair value through other comprehensive income,net of tax 17 301,501(326,750)222,936(241,606)1,579,654 1,144,740 1,168,030 846,445 Share of ot

44、her comprehensive income(loss)of associates and joint ventures,net of tax 17(2,227)3,617(1,647)2,674(22,543)26,314(16,669)19,457 Remeasurement of net defined benefit liabilities(assets),net of tax 17 21,182(39,469)15,662(29,184)(89,519)(390,020)(66,192)(288,389)Items that may be reclassified subsequ

45、ently to profit or loss:Share of other comprehensive income(loss)of associates and joint ventures,net of tax 17(69,879)34,057(51,670)25,182 62,295 119,485 46,062 88,350 Foreign currency translation differences for foreign operations,net of tax 17(5,077,267)1,914,792(3,754,240)1,415,838 2,954,177 6,5

46、68,676 2,184,382 4,857,019 Gain(loss)on valuation of cash flow hedge derivatives 17(18,470)(13,386)(13,656)(9,897)(44,890)(578)(33,193)(427)Other comprehensive income(loss)for the period,net of tax (4,845,160)1,572,861(3,582,615)1,163,007 4,439,174 7,468,617 3,282,420 5,522,455 Total comprehensive i

47、ncome for the period 5,255,744 7,417,032 3,886,210 5,484,312 31,136,131 16,610,959 23,022,722 12,282,499 Comprehensive income attributable to:Owners of the parent company 4,934,790 7,089,926 3,648,890 5,242,443 30,275,707 15,851,327 22,386,506 11,720,811 Non-controlling interests 320,954 327,106 237

48、,320 241,869 860,424 759,632 636,216 561,688 Samsung Electronics Co.,Ltd.and its subsidiaries INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY The above interim consolidated statements of changes in equity should be read in conjunction with the accompanying notes.-8-(In millions of Korean won)Fo

49、r the nine-month period ended September 30,2024 Notes Preference shares Ordinary shares Share premium Retained earnings Other components of equity Equity attributable to owners of the parent company Non-controlling interests Total Balance as of January 1,2024 119,467 778,047 4,403,893 346,652,238 1,

50、280,130 353,233,775 10,444,090 363,677,865 Profit for the period -26,045,230-26,045,230 651,727 26,696,957 Gain on valuation of financial assets at fair value through other comprehensive income,net of tax 17-19,311 1,371,323 1,390,634 189,020 1,579,654 Share of other comprehensive income(loss)of ass

51、ociates and joint ventures,net of tax 17-45,689 45,689(5,937)39,752 Foreign currency translation differences for foreign operations,net of tax -2,929,088 2,929,088 25,089 2,954,177 Remeasurement of net defined benefit liabilities(assets),net of tax 17-(90,044)(90,044)525(89,519)Loss on valuation of

52、cash flow hedge derivatives 17-(44,890)(44,890)-(44,890)Total comprehensive income for the period -26,064,541 4,211,166 30,275,707 860,424 31,136,131 Dividends declared -(7,357,284)-(7,357,284)(1,093,231)(8,450,515)Capital transactions under common control -(12,245)(12,245)Changes in consolidated en

53、tities -(69,873)(69,873)Total transactions with owners -(7,357,284)-(7,357,284)(1,175,349)(8,532,633)Balance as of September 30,2024 119,467 778,047 4,403,893 365,359,495 5,491,296 376,152,198 10,129,165 386,281,363 Samsung Electronics Co.,Ltd.and its subsidiaries INTERIM CONSOLIDATED STATEMENTS OF

54、CHANGES IN EQUITY (Continued)The above interim consolidated statements of changes in equity should be read in conjunction with the accompanying notes.-9-(In thousands of US dollars(Note 2.3)For the nine-month period ended September 30,2024 Notes Preference shares Ordinary shares Share premium Retain

55、ed earnings Other components of equity Equity attributable to owners of the parent company Non-controlling interests Total Balance as of January 1,2024 88,336 575,305 3,256,333 256,322,090 946,556 261,188,620 7,722,584 268,911,204 Profit for the period -19,258,401-19,258,401 481,901 19,740,302 Gain

56、on valuation of financial assets at fair value through other comprehensive income,net of tax 17-14,279 1,013,986 1,028,265 139,765 1,168,030 Share of other comprehensive income(loss)of associates and joint ventures,net of tax 17-33,783 33,783(4,390)29,393 Foreign currency translation differences for

57、 foreign operations,net of tax -2,165,830 2,165,830 18,552 2,184,382 Remeasurement of net defined benefit liabilities(assets),net of tax 17-(66,580)(66,580)388(66,192)Loss on valuation of cash flow hedge derivatives 17-(33,193)(33,193)-(33,193)Total comprehensive income for the period -19,272,680 3,

58、113,826 22,386,506 636,216 23,022,722 Dividends declared -(5,440,133)-(5,440,133)(808,358)(6,248,491)Capital transactions under common control -(9,054)(9,054)Changes in consolidated entities -(51,666)(51,666)Total transactions with owners -(5,440,133)-(5,440,133)(869,078)(6,309,211)Balance as of Sep

59、tember 30,2024 88,336 575,305 3,256,333 270,154,637 4,060,382 278,134,993 7,489,722 285,624,715 Samsung Electronics Co.,Ltd.and its subsidiaries INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Continued)The above interim consolidated statements of changes in equity should be read in conjunctio

60、n with the accompanying notes.-10-(In millions of Korean won)For the nine-month period ended September 30,2023 Notes Preference shares Ordinary shares Share premium Retained earnings Other components of equity Equity attributable to owners of the parent company Non-controlling interests Total Balanc

61、e as of January 1,2023 119,467 778,047 4,403,893 337,946,407 1,938,328 345,186,142 9,563,462 354,749,604 Profit for the period -8,449,574-8,449,574 692,768 9,142,342 Gain(loss)on valuation of financial assets at fair value through other comprehensive income,net of tax 17-3,086,721(1,952,180)1,134,54

62、1 10,199 1,144,740 Share of other comprehensive income of associates and joint ventures,net of tax 17-143,912 143,912 1,887 145,799 Foreign currency translation differences for foreign operations,net of tax -6,513,750 6,513,750 54,926 6,568,676 Remeasurement of net defined benefit liabilities(assets

63、),net of tax 17-(389,872)(389,872)(148)(390,020)Gain on valuation of cash flow hedge derivatives 17-(578)(578)-(578)Total comprehensive income for the period -11,536,295 4,315,032 15,851,327 759,632 16,610,959 Dividends declared -(7,357,283)-(7,357,283)(101,939)(7,459,222)Capital transactions under

64、common control -(9,439)(9,439)Changes in consolidated entities -250 250 Others -491 491 Total transactions with owners -(7,357,283)-(7,357,283)(110,637)(7,467,920)Balance as of September 30,2023 119,467 778,047 4,403,893 342,125,419 6,253,360 353,680,186 10,212,457 363,892,643 Samsung Electronics Co

65、.,Ltd.and its subsidiaries INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Continued)The above interim consolidated statements of changes in equity should be read in conjunction with the accompanying notes.-11-(In thousands of US dollars(Note 2.3)For the nine-month period ended September 30,20

66、23 Notes Preference shares Ordinary shares Share premium Retained earnings Other components of equity Equity attributable to owners of the parent company Non-controlling interests Total Balance as of January 1,2023 88,336 575,305 3,256,333 249,884,813 1,433,241 255,238,028 7,071,428 262,309,456 Prof

67、it for the period -6,247,796-6,247,796 512,248 6,760,044 Gain(loss)on valuation of financial assets at fair value through other comprehensive income,net of tax 17-2,282,388(1,443,484)838,904 7,541 846,445 Share of other comprehensive income of associates and joint ventures,net of tax 17-106,412 106,

68、412 1,395 107,807 Foreign currency translation differences for foreign operations,net of tax -4,816,406 4,816,406 40,613 4,857,019 Remeasurement of net defined benefit liabilities(assets),net of tax 17-(288,280)(288,280)(109)(288,389)Gain on valuation of cash flow hedge derivatives 17-(427)(427)-(42

69、7)Total comprehensive income for the period -8,530,184 3,190,627 11,720,811 561,688 12,282,499 Dividends declared -(5,440,133)-(5,440,133)(75,376)(5,515,509)Capital transactions under common control -(6,979)(6,979)Changes in consolidated entities -185 185 Others -363 363 Total transactions with owne

70、rs -(5,440,133)-(5,440,133)(81,807)(5,521,940)Balance as of September 30,2023 88,336 575,305 3,256,333 252,974,864 4,623,868 261,518,706 7,551,309 269,070,015 Samsung Electronics Co.,Ltd.and its subsidiaries INTERIM CONSOLIDATED STATEMENTS OF CASH FLOWS The above interim consolidated statements of c

71、ash flows should be read in conjunction with the accompanying notes.-12-(In millions of Korean won and in thousands of US dollars(Note 2.3)For the nine-month periods ended September 30,Notes 2024 2023 2024 2023 KRW KRW USD USD Operating activities Profit for the period 26,696,957 9,142,342 19,740,30

72、2 6,760,044 Adjustments 24 30,074,094 30,111,057 22,237,429 22,264,761 Changes in assets and liabilities arising from operating activities 24(3,323,423)(12,933,333)(2,457,410)(9,563,184)Cash generated from operations 53,447,628 26,320,066 39,520,321 19,461,621 Interest received 2,868,496 3,771,363 2

73、,121,027 2,788,627 Interest paid (497,008)(686,134)(367,498)(507,342)Dividends received 230,260 61,552 170,259 45,513 Income tax paid (5,089,026)(5,274,649)(3,762,935)(3,900,188)Net cash provided by operating activities 50,960,350 24,192,198 37,681,174 17,888,231 Investing activities Net decrease(in

74、crease)in short-term financial instruments (37,039,380)43,136,356(27,387,711)31,895,946 Net decrease in short-term financial assets at amortized cost 620,858 416,095 459,076 307,670 Net increase in short-term financial assets at fair value through profit or loss (1,429)(1,509)(1,057)(1,116)Disposal

75、of long-term financial instruments 4,100,008 4,564,561 3,031,634 3,375,134 Acquisition of long-term financial instruments (3,485,364)(534)(2,577,153)(395)Disposal of financial assets at fair value through other comprehensive income 189,411 5,105,980 140,055 3,775,471 Acquisition of financial assets

76、at fair value through other comprehensive income (151,906)(106,890)(112,323)(79,037)Disposal of financial assets at fair value through profit or loss 269,724 44,404 199,440 32,833 Acquisition of financial assets at fair value through profit or loss (40,512)(101,842)(29,955)(75,304)Disposal of invest

77、ment in associates and joint ventures 28,878 24,517 21,353 18,128 Acquisition of investment in associates and joint ventures (10,999)(71,875)(8,133)(53,146)Disposal of property,plant and equipment 79,578 68,377 58,842 50,559 Acquisition of property,plant and equipment (36,320,811)(42,398,379)(26,856

78、,386)(31,350,270)Disposal of intangible assets 15,869 11,253 11,734 8,321 Acquisition of intangible assets (1,677,059)(2,248,152)(1,240,053)(1,662,332)Cash outflow from business combination (142,156)-(105,113)-Cash inflow from disposal of held-for-sale assets 101,563-75,098-Cash outflow from other i

79、nvesting activities (50,053)(843,076)(37,010)(623,388)Net cash provided by(used in)investing activities (73,513,780)7,599,286(54,357,662)5,619,074 Samsung Electronics Co.,Ltd.and its subsidiaries INTERIM CONSOLIDATED STATEMENTS OF CASH FLOWS (Continued)The above interim consolidated statements of ca

80、sh flows should be read in conjunction with the accompanying notes.-13-(In millions of Korean won and in thousands of US dollars(Note 2.3)For the nine-month periods ended September 30,Notes 2024 2023 2024 2023 KRW KRW USD USD Financing activities Net increase(decrease)in short-term borrowings 4,023,

81、575(702,893)2,975,118(519,734)Increase in long-term borrowings 404,900 234,455 299,392 173,361 Repayment of debentures and long-term borrowings (1,004,724)(871,679)(742,914)(644,538)Dividends paid (8,427,664)(7,369,130)(6,231,595)(5,448,893)Transactions with non-controlling interests (12,245)(9,190)

82、(9,056)(6,795)Net cash used in financing activities (5,016,158)(8,718,437)(3,709,055)(6,446,599)Effect of foreign exchange rate changes 1,620,054 2,390,527 1,197,902 1,767,606 Net increase(decrease)in cash and cash equivalents (25,949,534)25,463,574(19,187,641)18,828,312 Cash and cash equivalents,be

83、ginning of the period 69,080,893 49,680,710 51,079,892 36,734,981 Cash and cash equivalents,end of the period 43,131,359 75,144,284 31,892,251 55,563,293 Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS -14-As of September 30,2024 and December 3

84、1,2023 and for the three month and nine-month periods ended September 30,2024 and 2023 1.General Information 1.1 Company Overview Samsung Electronics Co.,Ltd.(“SEC”)was incorporated under the laws of the Republic of Korea in 1969 and listed its shares on the Korea Stock Exchange in 1975.SEC and its

85、subsidiaries(collectively referred to as the“Company”)operate four business divisions:DX,DS,SDC and Harman.DX(Device eXperience)division comprises businesses for digital televisions,refrigerators,smartphones and communication systems.DS(Device Solutions)division comprises businesses for memory,found

86、ry,and system Large Scale Integration(LSI).SDC includes display panels products.Harman division includes connected car systems,audio and visual products,enterprise automation solutions and connected services.SEC is domiciled in the Republic of Korea and is located in Suwon,the Republic of Korea.Thes

87、e consolidated financial statements have been prepared in accordance with Korean International Financial Reporting Standard(“Korean IFRS”)1110,Consolidated Financial Statements.SEC,as the controlling company,consolidates its 226 subsidiaries,including Samsung Display Co.,Ltd.and Samsung Electronics

88、America Inc.The Company also applies the equity method of accounting for its 37 associates and joint ventures,including Samsung Electro-Mechanics Co.,Ltd.1.2 Consolidated Subsidiaries The consolidated subsidiaries as of September 30,2024 are as follows:Region Subsidiaries Business Percentage of owne

89、rship(%)(*)America Samsung Electronics America,Inc.(SEA)Sale of electronic devices 100.0 Samsung International,Inc.(SII)Manufacture of electronic devices 100.0 Samsung Mexicana S.A.de C.V(SAMEX)Manufacture of electronic devices 100.0 Samsung Electronics Home Appliances America,LLC(SEHA)Manufacture o

90、f home appliances 100.0 Samsung Research America,Inc.(SRA)Research and Development(R&D)100.0 Samsung Next LLC(SNX)Management of overseas subsidiaries 100.0 Samsung Next Fund LLC(SNXF)Technology business,venture capital investments 100.0 NeuroLogica Corp.Manufacture and sale of medical equipment 100.

91、0 Samsung Lennox HVAC North America,LLC Sale of air conditioning products 50.1 Joyent,Inc.Cloud services 100.0 SmartThings,Inc.Sale of smart home electronics 100.0 TeleWorld Solutions,Inc.(TWS)Installation of network devices 100.0 Samsung Semiconductor,Inc.(SSI)Sale of semiconductor and display pane

92、ls 100.0 Samsung Federal,Inc.(SFI)R&D 100.0 Samsung Austin Semiconductor LLC.(SAS)Manufacture of semiconductors 100.0 Samsung Oak Holdings,Inc.(SHI)Management of overseas subsidiaries 100.0 SEMES America,Inc.Maintenance of semiconductor equipment 100.0 Samsung Display America Holdings,Inc.(SDAH)Mana

93、gement of overseas subsidiaries 100.0 eMagin Corporation Development and manufacture of display panels 100.0 Samsung Electronics Canada,Inc.(SECA)Sale of electronic devices 100.0 AdGear Technologies Inc.Digital advertising platforms 100.0 Sonio Corporation Sale of software 100.0(*)Ownership represen

94、ts the Companys ownership of the voting rights in each entity,including subsidiaries ownerships.Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-15-Region Subsidiaries Business Percentage of ownership(%)(*)America Samsung Eletronica

95、da Amazonia Ltda.(SEDA)Manufacture and sale of electronic devices 100.0 Samsung Electronics Mexico S.A.De C.V.(SEM)Sale of electronic devices 100.0 Samsung Electronics Digital Appliance Mexico,SA de CV(SEDAM)Manufacture of home appliances 100.0 Samsung Electronics Latinoamerica(Zona Libre),S.A.(SELA

96、)Sale of electronic devices 100.0 Samsung Electronics Latinoamerica Miami,Inc.(SEMI)Sale of electronic devices 100.0 Samsung Electronica Colombia S.A.(SAMCOL)Sale of electronic devices 100.0 Samsung Electronics Argentina S.A.(SEASA)Marketing and services 100.0 Samsung Electronics Chile Limitada(SECH

97、)Sale of electronic devices 100.0 Samsung Electronics Peru S.A.C.(SEPR)Sale of electronic devices 100.0 Samsung Electronics Venezuela,C.A.(SEVEN)Marketing and services 100.0 Samsung Electronics Panama.S.A.(SEPA)Consulting 100.0 Harman International Industries,Inc.Management of overseas subsidiaries

98、100.0 Harman Becker Automotive Systems,Inc.Manufacture and sale of audio products and R&D 100.0 Harman Connected Services,Inc.Connected service provider 100.0 Harman Connected Services Engineering Corp.Connected service provider 100.0 Harman da Amazonia Industria Eletronica e Participacoes Ltda.Manu

99、facture and sale of audio products 100.0 Harman de Mexico,S.de R.L.de C.V.Manufacture of audio products 100.0 Harman do Brasil Industria Eletronica e Participacoes Ltda.Sale of audio products and R&D 100.0 Harman International Industries Canada Ltd.Sale of audio products 100.0 Harman International M

100、exico,S.de R.L.de C.V.Sale of audio products 100.0 Harman KG Holding,LLC Management of overseas subsidiaries 100.0 Harman Professional,Inc.Sale of audio products and R&D 100.0 Roon Labs,LLC.Sale of audio products 100.0 Beijing Integrated Circuit Industry International Fund,L.P Venture capital invest

101、ments 61.4 China Materialia New Materials 2016 Limited Partnership Venture capital investments 99.0(*)Ownership represents the Companys ownership of the voting rights in each entity,including subsidiaries ownerships.Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED F

102、INANCIAL STATEMENTS (Continued)-16-Region Subsidiaries Business Percentage of ownership(%)(*)Europe/CIS Samsung Electronics(UK)Ltd.(SEUK)Sale of electronic devices 100.0 Samsung Electronics Ltd.(SEL)Management of overseas subsidiaries 100.0 Samsung Semiconductor Europe Limited(SSEL)Sale of semicondu

103、ctor and display panels 100.0 Samsung Electronics GmbH(SEG)Sale of electronic devices 100.0 Samsung Electronics Holding GmbH(SEHG)Management of overseas subsidiaries 100.0 Samsung Semiconductor Europe GmbH(SSEG)Sale of semiconductor and display panels 100.0 Samsung Electronics France S.A.S(SEF)Sale

104、of electronic devices 100.0 Samsung Electronics Italia S.P.A.(SEI)Sale of electronic devices 100.0 Samsung Electronics Iberia,S.A.(SESA)Sale of electronic devices 100.0 Samsung Electronics Portuguesa,Unipessoal,Lda.(SEP)Sale of electronic devices 100.0 Samsung Electronics Hungarian Private Co.Ltd.(S

105、EH)Manufacture and sale of electronic devices 100.0 Samsung Electronics Europe Logistics B.V.(SELS)Logistics 100.0 Samsung Electronics Benelux B.V.(SEBN)Sale of electronic devices 100.0 Samsung Electronics Europe Holding Cooperatief U.A.(SEEH)Management of overseas subsidiaries 100.0 Samsung Electro

106、nics Nordic Aktiebolag(SENA)Sale of electronic devices 100.0 Samsung Electronics Slovakia s.r.o(SESK)Manufacture of TV and monitors 100.0 Samsung Electronics Polska,SP.Zo.o(SEPOL)Sale of electronic devices 100.0 Samsung Electronics Poland Manufacturing SP.Zo.o(SEPM)Manufacture of home appliances 100

107、.0 Samsung Electronics Romania LLC(SEROM)Sale of electronic devices 100.0 Samsung Electronics Austria GmbH(SEAG)Sale of electronic devices 100.0 Samsung Electronics Switzerland GmbH(SESG)Sale of electronic devices 100.0 Samsung Electronics Czech and Slovak s.r.o.(SECZ)Sale of electronic devices 100.

108、0 Samsung Electronics Baltics SIA(SEB)Sale of electronic devices 100.0 Samsung Electronics Greece S.M.S.A(SEGR)Sale of electronic devices 100.0 Samsung Electronics Air Conditioner Europe B.V.(SEACE)Sale of air conditioning products 100.0 Samsung Nanoradio Design Center(SNDC)R&D 100.0 Samsung Denmark

109、 Research Center ApS(SDRC)R&D 100.0 Samsung Cambridge Solution Centre Limited(SCSC)R&D 100.0 SAMSUNG Zhilabs,S.L.Development and sale of network solutions 100.0 FOODIENT LTD.R&D 100.0 Oxford Semantic Technologies Limited(OST)R&D 100.0 Sonio SAS Sale of software,R&D 100.0 Samsung Electronics Rus Comp

110、any LLC(SERC)Sale of electronic devices 100.0 Samsung Electronics Rus Kaluga LLC(SERK)Manufacture of TV 100.0 Samsung Electronics Ukraine Company LLC(SEUC)Sale of electronic devices 100.0 Samsung R&D Institute Ukraine(SRUKR)R&D 100.0 Samsung Electronics Central Eurasia LLP(SECE)Sale of electronic de

111、vices 100.0 Samsung R&D Institute Rus LLC(SRR)R&D 100.0 Samsung Electronics Caucasus Co.Ltd(SECC)Marketing 100.0 Samsung Electronics Uzbekistan Ltd.(SEUZ)Marketing 100.0(*)Ownership represents the Companys ownership of the voting rights in each entity,including subsidiaries ownerships.Samsung Electr

112、onics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-17-Region Subsidiaries Business Percentage of ownership(%)(*)Europe/CIS AKG Acoustics GmbH Manufacture and sale of audio products 100.0 Apostera UA,LLC Connected Service Provider 100.0 Harman Audio

113、Iberia Espana Sociedad Limitada Sale of audio products 100.0 Harman Becker Automotive Systems GmbH Manufacture and sale of audio products and R&D 100.0 Harman Becker Automotive Systems Italy S.R.L.Sale of audio products 100.0 Harman Becker Automotive Systems Manufacturing Kft Manufacture of audio pr

114、oducts and R&D 100.0 Harman Belgium SA Sale of audio products 100.0 Harman Connected Services AB.Connected service provider 100.0 Harman Finland Oy Connected service provider 100.0 Harman Connected Services GmbH Connected service provider 100.0 Harman Connected Services Poland Sp.zoo Connected servi

115、ce provider 100.0 Harman Connected Services UK Ltd.Connected service provider 100.0 Harman Consumer Nederland B.V.Sale of audio products 100.0 Harman Deutschland GmbH Sale of audio products 100.0 Harman France SNC Sale of audio products 100.0 Harman Holding GmbH&Co.KG Management company 100.0 Harman

116、 Hungary Financing Ltd.Financing company 100.0 Harman Inc.&Co.KG Management of overseas subsidiaries 100.0 Harman International Estonia OU R&D 100.0 Harman International Industries Limited Sale of audio products and R&D 100.0 Harman International Romania SRL R&D 100.0 Harman Management GmbH Manageme

117、nt of overseas subsidiaries 100.0 Harman Professional Kft Manufacture of audio products and R&D 100.0 Harman Professional Denmark ApS Sale of audio products and R&D 100.0 Red Bend Software SAS Software design 100.0 Studer Professional Audio GmbH Sale of audio products and R&D 100.0 Harman Connected

118、Services OOO Connected service provider 100.0 Harman RUS CIS LLC Sale of audio products 100.0(*)Ownership represents the Companys ownership of the voting rights in each entity,including subsidiaries ownerships.Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCI

119、AL STATEMENTS (Continued)-18-Region Subsidiaries Business Percentage of ownership(%)(*)Middle East&Africa Samsung Gulf Electronics Co.,Ltd.(SGE)Sale of electronic devices 100.0 Samsung Electronics Turkiye(SETK)Sale of electronic devices 100.0 Samsung Electronics Industry and Commerce Ltd.(SETK-P)Man

120、ufacture of electronic devices 100.0 Samsung Electronics Levant Co.,Ltd.(SELV)Sale of electronic devices 100.0 Samsung Electronics Maghreb Arab(SEMAG)Sale of electronic devices 100.0 Samsung Electronics Egypt S.A.E(SEEG)Manufacture and sale of electronic devices 100.0 Samsung Electronics Israel Ltd.

121、(SEIL)Marketing 100.0 Samsung Electronics Tunisia S.A.R.L(SETN)Marketing 100.0 Samsung Electronics Pakistan(Private)Ltd.(SEPAK)Marketing 100.0 Samsung Electronics Middle east and North Africa(SEMENA)Management of overseas subsidiaries 100.0 Samsung Electronics Saudi Arabia Ltd.(SESAR)Sale of electro

122、nic devices 100.0 Samsung Semiconductor Israel R&D Center,Ltd.(SIRC)R&D 100.0 Corephotonics Ltd.R&D 100.0 Samsung Electronics South Africa(Pty)Ltd.(SSA)Sale of electronic devices 100.0 Samsung Electronics South Africa Production(Pty)Ltd.(SSAP)Manufacture of TV and monitors 100.0 Samsung Electronics

123、West Africa Ltd.(SEWA)Marketing 100.0 Samsung Electronics East Africa Ltd.(SEEA)Marketing 100.0 Global Symphony Technology Group Private Ltd.Management of overseas subsidiaries 100.0 Harman Connected Services Morocco Connected service provider 100.0 Harman Industries Holdings Mauritius Ltd.Managemen

124、t of overseas subsidiaries 100.0 Red Bend Ltd.Manufacture of audio products 100.0 Asia(Excluding China)Samsung Asia Pte.Ltd.(SAPL)Management of overseas subsidiaries 100.0 Samsung Electronics Singapore Pte.Ltd.(SESP)Sale of electronic devices 100.0 Samsung Malaysia Electronics(SME)Sdn.Bhd.(SME)Sale

125、of electronic devices 100.0 Samsung Electronics Display(M)Sdn.Bhd.(SDMA)Manufacture of electronic devices 100.0 Samsung Electronics(M)Sdn.Bhd.(SEMA)Manufacture of home appliances 100.0 Samsung Vina Electronics Co.,Ltd.(SAVINA)Sale of electronic devices 100.0 Samsung Electronics Vietnam Co.,Ltd.(SEV)

126、Manufacture of electronic devices 100.0 Samsung Electronics Vietnam THAINGUYEN Co.,Ltd.(SEVT)Manufacture of communication equipment 100.0 Samsung Electronics HCMC CE Complex Co.,Ltd.(SEHC)Manufacture and sale of electronic devices 100.0 Samsung Display Vietnam Co.,Ltd.(SDV)Manufacture of display pan

127、els 100.0 PT Samsung Electronics Indonesia(SEIN)Manufacture and sale of electronic devices 100.0 PT Samsung Telecommunications Indonesia(STIN)Sale of electronic devices and services 100.0 Thai Samsung Electronics Co.,Ltd.(TSE)Manufacture and sale of electronic devices 91.8 Laos Samsung Electronics S

128、ole Co.,Ltd(LSE)Marketing 100.0 Samsung Electronics Philippines Corporation(SEPCO)Sale of electronic devices 100.0 Samsung Electronics Australia Pty.Ltd.(SEAU)Sale of electronic devices 100.0 Samsung Electronics New Zealand Limited(SENZ)Sale of electronic devices 100.0 Samsung India Electronics Priv

129、ate Ltd.(SIEL)Manufacture and sale of electronic devices 100.0 Red Brick Lane Marketing Solutions Pvt.Ltd.Marketing 100.0 Samsung Display Noida Private Limited(SDN)Manufacture of display panels 100.0 Samsung R&D Institute India-Bangalore Private Limited(SRI-Bangalore)R&D 100.0 Samsung R&D Institute

130、BanglaDesh Limited(SRBD)R&D 100.0 Samsung Nepal Services Pvt,Ltd(SNSL)Service 100.0 Samsung Japan Corporation(SJC)Sale of semiconductor and display panels 100.0(*)Ownership represents the Companys ownership of the voting rights in each entity,including subsidiaries ownerships.Samsung Electronics Co.

131、,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-19-Region Subsidiaries Business Percentage of ownership(%)(*)Asia(Excluding China)Samsung R&D Institute Japan Co.Ltd.(SRJ)R&D 100.0 Samsung Electronics Japan Co.,Ltd.(SEJ)Sale of electronic devices 100.0 Har

132、man Connected Services Corp.India Pvt.Ltd.Connected service provider 100.0 Harman International(India)Private Limited Sale of audio products and R&D 100.0 Harman International Industries PTY Ltd.Management of overseas subsidiaries 100.0 Harman International(Thailand)Co.,Ltd.Manufacturing and sale of

133、 audio products 100.0 Harman International Japan Co.,Ltd.Sale of audio products and R&D 100.0 Harman Singapore Pte.Ltd.Sale of audio products 100.0 China Samsung(CHINA)Investment Co.,Ltd.(SCIC)Sale of electronic devices 100.0 Samsung Electronics Hong Kong Co.,Ltd.(SEHK)Sale of electronic devices 100

134、.0 Samsung Electronics Taiwan Co.,Ltd.(SET)Sale of electronic devices 100.0 Suzhou Samsung Electronics Co.,Ltd.(SSEC)Manufacture of home appliances 88.3 Samsung Suzhou Electronics Export Co.,Ltd.(SSEC-E)Manufacture of home appliances 100.0 Samsung Electronics Suzhou Computer Co.,Ltd.(SESC)R&D 100.0

135、Tianjin Samsung Telecom Technology Co.,Ltd.(TSTC)Manufacture of communication equipment 90.0 Beijing Samsung Telecom R&D Center(SRC-Beijing)R&D 100.0 Samsung Electronics China R&D Center(SRC-Nanjing)R&D 100.0 Samsung Mobile R&D Center China-Guangzhou(SRC-Guangzhou)R&D 100.0 Samsung R&D Institute Chi

136、na-Shenzhen(SRC-Shenzhen)R&D 100.0 Shanghai Samsung Semiconductor Co.,Ltd.(SSS)Sale of semiconductor and display panels 100.0 Samsung(China)Semiconductor Co.,Ltd.(SCS)Manufacture of semiconductors 100.0 Samsung SemiConductor Xian Co.,Ltd.(SSCX)Sale of semiconductor and display panels 100.0 Samsung E

137、lectronics Suzhou Semiconductor Co.,Ltd.(SESS)Toll processing of semiconductors 100.0 Tianjin Samsung LED Co.,Ltd.(TSLED)Manufacture of LED 100.0 Samsung Semiconductor(China)R&D Co.,Ltd.(SSCR)R&D 100.0 Samsung Display Dongguan Co.,Ltd.(SDD)Manufacture of display panels 100.0 Samsung Display Tianjin

138、Co.,Ltd.(SDT)Manufacture of display panels 95.0 SEMES(XIAN)Co.,Ltd.Semiconductor/FPD equipment services 100.0 Samsung Semiconductor Investment L.P.Technology business,Venture capital investments 99.0 Harman(China)Technologies Co.,Ltd.Manufacture of audio products 100.0 Harman(Suzhou)Audio and Infota

139、inment Systems Co.,Ltd.Sale of audio products 100.0 Harman Automotive Electronic Systems(Suzhou)Co.,Ltd.Manufacture of audio products and R&D 100.0 Harman Commercial(Shanghai)Co.,Ltd.Sale of audio products 100.0 Harman Connected Services Solutions(Chengdu)Co.,Ltd.Connected service provider 100.0 Har

140、man Holding Limited Sale of audio products 100.0 Harman International(China)Holdings Co.,Ltd.Sale of audio products and R&D 100.0 Harman Technology(Shenzhen)Co.,Ltd.Sale of audio products and R&D 100.0(*)Ownership represents the Companys ownership of the voting rights in each entity,including subsid

141、iaries ownerships.Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-20-Region Subsidiaries Business Percentage of ownership(%)(*)Domestic Samsung Display Co.,Ltd.Manufacture and sale of display panels 84.8 SU Materials Manufacture of

142、display panel components 50.0 STECO Co.,Ltd.Manufacture of semiconductor components 70.0 SEMES Co.,Ltd.Manufacture and sale of semiconductor/FPD 91.5 Samsung Electronics Service Co.,Ltd.Repair services for electronic devices 99.3 Samsung Electronics Service Customer Satisfaction Co.,Ltd.Call center

143、for repair services for electronic devices 100.0 Samsung Electronics Sales Co.,Ltd.Sale of electronic devices 100.0 Samsung Electronics Logitech Co.,Ltd.General logistics agency 100.0 Samsung Medison Co.,Ltd.Manufacture and sale of medical equipment 68.5 Stella Forest of Hope Manufacture of food 100

144、.0 Mirero System Co.,Ltd.Development and supply of semiconductor process defect and quality control software 99.9 Harman International Korea Software development and supply 100.0 Samsung Venture Capital Union#21 Venture capital investments in technology business 99.0 Samsung Venture Capital Union#22

145、 Technology business,Venture capital investments 99.0 Samsung Venture Capital Union#26 Venture capital investments in technology business 99.0 Samsung Venture Capital Union#28 Venture capital investments in technology business 99.0 Samsung Venture Capital Union#29 Venture capital investments in tech

146、nology business 99.0 Samsung Venture Capital Union#32 Venture capital investments in technology business 99.0 Samsung Venture Capital Union#33 Venture capital investments in technology business 99.0 Samsung Venture Capital Union#37 Venture capital investments in technology business 99.0 Samsung Vent

147、ure Capital Union#40 Venture capital investments in technology business 99.0 Samsung Venture Capital Union#42 Venture capital investments in technology business 99.0 Samsung Venture Capital Union#43 Venture capital investments in technology business 99.0 Samsung Venture Capital Union#45 Venture capi

148、tal investments in technology business 99.0 Samsung Venture Capital Union#52 Venture capital investments in technology business 99.0 Samsung Venture Capital Union#55 Venture capital investments in technology business 99.0 Samsung Venture Capital Union#56 Venture capital investments in technology bus

149、iness 99.0 Samsung Venture Capital Union#57 Venture capital investments in technology business 99.0 Samsung Venture Capital Union#62 Venture capital investments in technology business 99.0 Growth Type Private Equity Trust Specialized In Semiconductors Investment on semiconductor industry 66.7 System

150、 LSI Mutual Benefit Private Equity Trust Investment on semiconductor industry 62.5 Semiconductor Ecosystem Private Equity Trust Investment on semiconductor industry 66.7(*)Ownership represents the Companys ownership of the voting rights in each entity,including subsidiaries ownerships.Samsung Electr

151、onics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-21-1.3 Summary of Financial Data of Major Consolidated Subsidiaries Summary of financial data of major consolidated subsidiaries is as follows:(1)2024 As of September 30,2024 September 30,2024(In mi

152、llions of Korean won)For the three-month period ended For the nine-month period ended Major subsidiaries(*1)Assets Liabilities Sales Profit(loss)Sales Profit(loss)Samsung Display Co.,Ltd.64,435,972 6,945,024 7,210,694 1,574,730 18,286,880 4,810,511 Samsung Electronics America,Inc.(SEA)44,062,285 16,

153、215,351 10,614,272 221,799 30,674,582 555,774 Samsung Asia Pte.Ltd.(SAPL)27,625,323 265,991 -335,101 -4,950,820 Samsung Austin Semiconductor LLC.(SAS)23,415,564 13,562,762 1,204,206 476,266 3,378,359 732,721 Harman and its subsidiaries(*2)19,288,358 6,349,252 3,526,058 319,585 10,324,797 723,077 Sam

154、sung(China)Semiconductor Co.,Ltd.(SCS)17,266,856 788,489 2,588,077 238,418 8,609,499 882,856 Samsung Semiconductor,Inc.(SSI)16,801,434 9,877,915 12,717,008 56,683 30,443,783 257,885 Samsung(CHINA)Investment Co.,Ltd.(SCIC)14,687,239 14,118,807 661,677 35,767 2,101,375 47,383 Samsung Electronics Vietn

155、am THAINGUYEN Co.,Ltd.(SEVT)11,918,023 3,287,829 7,922,490 492,134 26,411,478 2,010,454 Samsung India Electronics Private Ltd.(SIEL)9,110,491 3,492,215 4,630,555 451,767 13,533,065 1,211,772 Samsung Electronics Europe Holding Cooperatief U.A.(SEEH)8,416,388 3,011,274 -39,279 -160,555 Samsung Electro

156、nics Vietnam Co.,Ltd.(SEV)7,073,742 2,050,853 6,099,276 379,408 17,049,546 1,306,961 Samsung Display Vietnam Co.,Ltd.(SDV)7,060,626 2,078,678 5,938,972 252,940 15,048,714 632,663 Shanghai Samsung Semiconductor Co.,Ltd.(SSS)6,833,077 6,155,939 7,712,379 130,195 23,590,340 362,423 Samsung Eletronica d

157、a Amazonia Ltda.(SEDA)4,914,859 1,618,006 1,941,237 32,740 6,122,245 245,822 Samsung Electronics HCMC CE Complex Co.,Ltd.(SEHC)4,276,215 775,613 1,843,288 116,637 5,311,618 230,777 Samsung Electronics(UK)Ltd.(SEUK)2,950,376 1,928,270 1,540,621 13,453 4,595,930 28,912 Samsung Electronics Europe Logis

158、tics B.V.(SELS)2,605,733 1,887,926 3,580,674 (236,880)12,133,190 501,382 Samsung International,Inc.(SII)2,533,374 639,832 2,196,876 36,584 5,836,412 397,426 Samsung Electronics Taiwan Co.,Ltd.(SET)2,492,132 1,776,421 1,627,959 1,476 4,521,464 61,324 Thai Samsung Electronics Co.,Ltd.(TSE)2,489,754 60

159、0,594 1,159,388 (1,026)3,513,176 30,903 SEMES Co.,Ltd.2,264,972 621,216 569,591 38,985 1,814,825 116,029 Samsung Electronics Mexico S.A.De C.V.(SEM)2,120,419 1,068,700 1,036,889 45,131 3,221,591 71,307 Samsung Japan Corporation(SJC)1,893,266 1,608,931 1,080,751 (1,262)2,607,115 918 Samsung Electroni

160、cs GmbH(SEG)1,860,074 1,823,986 1,412,462 27,011 4,724,019 (31,852)(*1)Summary of financial information is based on separate financial statements of each subsidiary.(*2)Consolidated financial data of an intermediate company that includes Harman International Industries,Inc.and its subsidiaries.Samsu

161、ng Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-22-(2)2023 As of December 31,2023 September 30,2023(In millions of Korean won)For the three-month period ended For the nine-month period ended Major subsidiaries(*1)Assets Liabilities Sales

162、 Profit(loss)Sales Profit(loss)Samsung Display Co.,Ltd.65,328,568 7,266,213 7,427,496 4,090,757 18,462,908 6,495,536 Samsung Electronics America,Inc.(SEA)41,926,899 15,322,780 10,216,410 (273,767)30,193,962 21,005 Samsung Asia Pte.Ltd.(SAPL)22,234,942 282,614 -4,109,008 -11,075,857 Harman and its su

163、bsidiaries(*2)17,956,557 6,009,675 3,791,817 320,808 10,443,291 606,707 Samsung Austin Semiconductor LLC.(SAS)16,714,945 7,791,914 1,080,710 8,389 3,172,155 260,833 Samsung(China)Semiconductor Co.,Ltd.(SCS)15,808,283 870,453 1,890,492 205,634 6,901,659 736,368 Samsung Semiconductor,Inc.(SSI)12,796,4

164、40 6,276,293 6,241,452 99,630 16,318,423 282,091 Samsung Electronics Vietnam THAINGUYEN Co.,Ltd.(SEVT)12,554,481 3,593,527 8,761,281 1,180,774 24,108,238 2,347,215 Samsung(CHINA)Investment Co.,Ltd.(SCIC)10,222,557 8,797,991 922,821 (28,228)2,497,085 149,741 Samsung Electronics Europe Holding Coopera

165、tief U.A.(SEEH)9,660,481 4,585,806 -32,306 -64,391 Samsung India Electronics Private Ltd.(SIEL)7,738,259 3,373,730 4,460,246 399,072 11,773,610 967,435 Samsung Display Vietnam Co.,Ltd.(SDV)7,383,485 1,570,459 6,689,888 514,812 16,903,470 1,085,346 Samsung Electronics Vietnam Co.,Ltd.(SEV)7,301,860 2

166、,215,062 6,016,323 711,676 16,050,234 1,621,889 Samsung Eletronica da Amazonia Ltda.(SEDA)5,542,627 1,587,911 1,864,916 58,195 5,519,363 222,840 Shanghai Samsung Semiconductor Co.,Ltd.(SSS)5,262,086 4,552,030 3,470,620 57,582 10,059,823 172,515 Samsung Electronics HCMC CE Complex Co.,Ltd.(SEHC)4,043

167、,677 843,736 1,642,747 67,493 4,738,599 419,734 Thai Samsung Electronics Co.,Ltd.(TSE)3,039,379 640,512 1,100,817 36,409 3,503,091 222,348 Samsung Electronics(UK)Ltd.(SEUK)2,902,722 1,976,067 1,480,770 (15,082)4,331,645 57,282 SEMES Co.,Ltd.2,187,919 659,607 413,797 (42,157)1,823,533 40,800 Samsung

168、Electronics Mexico S.A.De C.V.(SEM)2,153,032 1,038,115 959,167 6,318 2,711,330 89,370 Samsung Electronics GmbH(SEG)2,097,706 2,033,152 1,528,115 (84,348)4,577,315 (29,366)Samsung International,Inc.(SII)1,879,442 383,763 2,060,157 102,369 5,728,487 871,140 Samsung Electronics Taiwan Co.,Ltd.(SET)1,79

169、7,627 1,139,056 1,054,741 8,202 2,934,200 9,655 Samsung Electronics Benelux B.V.(SEBN)1,794,552 639,120 655,903 (31,236)2,117,941 101,437 Samsung Electronics Europe Logistics B.V.(SELS)1,639,004 1,443,005 3,884,218 150,578 11,929,548 377,341 (*1)Summary of financial information is based on separate

170、financial statements of each subsidiary.(*2)Consolidated financial data of an intermediate company that includes Harman International Industries,Inc.and its subsidiaries.Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-23-1.4 Changes

171、 in Consolidation Scope Changes in consolidation scope during the nine-month period ended September 30,2024 are as follows:Change Region Subsidiary Description Newly included America Sonio Corporation Acquisition EuropeCIS Oxford Semantic Technologies Limited Acquisition Sonio SAS Acquisition Middle

172、 EastAfrica Samsung Electronics Middle east and North Africa(SEMENA)Establishment Asia(Excluding China)Harman International(Thailand)Co.,Ltd.Establishment Excluded America Harman Financial Group LLC Liquidation EuropeCIS Samsung Display Slovakia,s.r.o.,v likvidacii(SDSK)Liquidation Samsung Electroni

173、cs Overseas B.V.(SEO)Liquidation Asia(Excluding China)DOWOOINSYS VINA COMPANY LIMITED Sale of business China Tianjin Samsung Electronics Co.,Ltd.(TSEC)Liquidation Domestic Dowooinsys Co.,Ltd.Sale of business Gf-System Co.,Ltd.Sale of business Samsung Venture Capital Union#48 Liquidation 2.Material A

174、ccounting Policies 2.1 Basis of Presentation The Company maintains its accounting records in Korean won and prepares statutory financial statements in the Korean language(Hangul)in accordance with International Financial Reporting Standards as adopted by the Republic of Korea.The accompanying interi

175、m consolidated financial statements have been condensed,restructured and translated into English from the Korean language financial statements.The interim consolidated financial statements for the nine-month period ended September 30,2024 have been prepared in accordance with Korean IFRS 1034,Interi

176、m Financial Reporting.These interim consolidated financial statements have been prepared in accordance with the Korean IFRS which is effective as of September 30,2024.(A)New and amended standards adopted by the Company The Company applied the following amended standards for the first time for the an

177、nual reporting period commencing January 1,2024:Amendments to Korean IFRS 1001,Presentation of Financial Statements The amendments clarify that the classification of liabilities as current or non-current should be based on rights that are in existence at the end of the reporting period and that the

178、classification is unaffected by managements intentions or expectations about whether an entity will exercise its right to defer settlement of a liability.The amendments also introduce a definition of settlement to make clear that settlement includes the transfer to the counterparty of the entitys ow

179、n equity instruments,however,it would be excluded if an option to settle the liability by the transfer of the entitys own equity instruments is recognized separately from the liability as an equity component of a compound financial instrument.The application of amendments does not have a significant

180、 impact on the Companys interim consolidated financial statements.Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-24-Amendments to Korean IFRS 1116,Leases The amendments add requirements for the subsequent measurement of sale-and-le

181、aseback transactions that are accounted for as sales in accordance with Korean IFRS 1115,Revenue from Contracts with Customers.The amendments require the seller-lessee to calculate the lease payments or revised lease payments in a way that does not result in the seller-lessee recognizing any gain or

182、 loss for the rights of use that the seller-lessee continues to retain after the lease commences.The application of amendments does not have a significant impact on the Companys interim consolidated financial statements.Amendments to Korean IFRS 1007,Statement of Cash Flows,and 1107,Financial Instru

183、ments:Presentation The amendments add to the disclosure objectives in Korean IFRS 1007,Statement of Cash Flows,that information about supplier financing arrangements should be disclosed to enable users of financial statements to assess the impact of those arrangements on the Companys liabilities and

184、 cash flows.The amendments also amend Korean IFRS 1107,Financial Instruments:Presentation,to add supplier financing arrangements as an example of a requirement to disclose information about an entitys exposure to concentrations of liquidity risk.The application of amendments does not have a signific

185、ant impact on the Companys interim consolidated financial statements.(B)New and amended standards not yet adopted by the Company The amended accounting standard issued that is not yet effective for the annual reporting period commencing January 1,2024 and has not been early adopted by the Company is

186、 as follows:Amendments to Korean IFRS 1021,The Effects of Changes in Foreign Exchange Rates The amendments require exchangeability of two currencies should be assessed in order to clarify reporting of foreign currency transactions in the absence of normal-functioning foreign exchange market.The amen

187、dments also require applicable spot exchange rate should be determined when the assessment indicates two currencies lack exchangeability.The amendments are effective for annual reporting periods beginning on or after January 1,2025,with early application permitted.2.2 Accounting Policies Material ac

188、counting policies and method of computation used in the preparation of the interim consolidated financial statements are consistent with those of the annual consolidated financial statements for the year ended December 31,2023,except for the changes due to the application of amendments of standards

189、described in Note 2.1 and as described below.Income tax expense for the interim period is recognized based on managements best estimate of the weighted average annual income tax rate expected for the full financial year considering global minimum top-up tax.The estimated average annual effective inc

190、ome tax rate is applied to the pre-tax income of the interim period.2.3 Convenience Translation into United States Dollar Amounts The US dollar amounts provided in the consolidated financial statements represent supplementary information solely for the convenience of the reader.All Korean won amount

191、s are expressed in US dollars at the rate of W 1,352.4 to$1,the average exchange rate for the nine-month period ended September 30,2024.Such presentation is not in accordance with generally accepted accounting principles and should not be construed as a representation that the Korean won amounts sho

192、wn could be readily converted,realized or settled in US dollars at this or at any other rate.Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-25-2.4 Material Accounting Estimates and Assumptions In preparing the interim consolidated

193、financial statements,the management of the Company makes judgements,estimates and assumptions on matters which affect the application of policies and reported amounts of assets,liabilities,income and expenses.Estimates and assumptions are continually evaluated and are based on historical experience

194、and other factors,including expectations of future events that are believed to be reasonable under the circumstances.The resulting accounting estimates,by definition,seldom equal the related actual results Material accounting estimates and assumptions made in the preparation of the interim consolida

195、ted financial statements are consistent with those applied in the preparation of the annual consolidated financial statements for the year ended December 31,2023,except for the estimates used to determine the income tax expense.Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CO

196、NSOLIDATED FINANCIAL STATEMENTS (Continued)-26-3.Financial Instruments by Category Categorizations of financial assets and liabilities as of September 30,2024 and December 31,2023 are as follows:(1)As of September 30,2024 (In millions of Korean won)Financial assets measured at amortized cost Financi

197、al assets measured at fair value through other comprehensive income Financial assets measured at fair value through profit or loss Other financial assets(*)Total Financial assets Cash and cash equivalents 43,131,359-43,131,359 Short-term financial instruments 60,616,598-60,616,598 Short-term financi

198、al assets at amortized cost-Short-term financial assets at fair value through profit or loss-28,571-28,571 Trade receivables 44,692,044-44,692,044 Financial assets at fair value through other comprehensive income -9,640,598-9,640,598 Financial assets at fair value through profit or loss -1,185,582-1

199、,185,582 Other 12,704,838-376,784 19,502 13,101,124 Total 161,144,839 9,640,598 1,590,937 19,502 172,395,876 (*)Other financial assets include derivatives designated as hedging instruments which are not subject to categorizations.(In millions of Korean won)Financial liabilities measured at amortized

200、 cost Financial liabilities measured at fair value through profit or loss Other financial liabilities(*)Total Financial liabilities Trade payables 12,861,787-12,861,787 Short-term borrowings 271,753-10,763,366 11,035,119 Other payables 14,107,676-14,107,676 Current portion of long-term liabilities 1

201、,060,156-1,051,626 2,111,782 Debentures 19,537-19,537 Long-term borrowings 6,829-3,758,608 3,765,437 Long-term other payables 4,728,755-4,728,755 Other 13,197,743 50,873 43,788 13,292,404 Total 46,254,236 50,873 15,617,388 61,922,497 (*)Other financial liabilities include collateralized borrowings,l

202、ease liabilities and derivatives designated as hedging instruments,which are not subject to categorizations.Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-27-(2)As of December 31,2023 (In millions of Korean won)Financial assets mea

203、sured at amortized cost Financial assets measured at fair value through other comprehensive income Financial assets measured at fair value through profit or loss Other financial assets(*)Total Financial assets Cash and cash equivalents 69,080,893-69,080,893 Short-term financial instruments 22,690,92

204、4-22,690,924 Short-term financial assets at amortized cost 608,281-608,281 Short-term financial assets at fair value through profit or loss-27,112-27,112 Trade receivables 36,647,393-36,647,393 Financial assets at fair value through other comprehensive income -7,481,297-7,481,297 Financial assets at

205、 fair value through profit or loss -1,431,394-1,431,394 Other 14,294,254-475,244 70,777 14,840,275 Total 143,321,745 7,481,297 1,933,750 70,777 152,807,569 (*)Other financial assets include derivatives designated as hedging instruments which are not subject to categorizations.(In millions of Korean

206、won)Financial liabilities measured at amortized cost Financial liabilities measured at fair value through profit or loss Other financial liabilities(*)Total Financial liabilities Trade payables 11,319,824 -11,319,824 Short-term borrowings 504,552 -6,610,049 7,114,601 Other payables 13,996,395 -13,99

207、6,395 Current portion of long-term liabilities 310,436 -998,439 1,308,875 Debentures 537,618 -537,618 Long-term borrowings-3,724,850 3,724,850 Long-term other payables 4,907,875 -4,907,875 Others 11,330,545 49,904 33,559 11,414,008 Total 42,907,245 49,904 11,366,897 54,324,046 (*)Other financial lia

208、bilities include collateralized borrowings,lease liabilities and derivatives designated as hedging instruments,which are not subject to categorizations.Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-28-4.Financial Assets at Fair Va

209、lue (A)Details of financial assets at fair value as of September 30,2024 and December 31,2023 are as follows:(1)Financial assets at fair value through other comprehensive income (In millions of Korean won)September 30,2024 December 31,2023 Non-current Equity instruments 9,640,598 7,481,297 (2)Financ

210、ial assets at fair value through profit or loss (In millions of Korean won)September 30,2024 December 31,2023 Current Debt instruments 28,571 27,112 Non-current Equity instruments 594,107 812,358 Debt instruments 591,475 619,036 Subtotal 1,185,582 1,431,394 Total 1,214,153 1,458,506 (B)Details of li

211、sted equity securities of financial assets at fair value as of September 30,2024 and December 31,2023 are as follows:(In millions of Korean won,number of shares and percentage)September 30,2024 December 31,2023 Number of shares owned Percentage of ownership(*)(%)Acquisition cost Carrying amount(Mark

212、et value)Carrying amount(Market value)Samsung Heavy Industries Co.,Ltd.134,027,281 15.2 932,158 1,344,294 1,038,711 Hotel Shilla Co.,Ltd.2,004,717 5.1 13,957 95,825 131,108 iMarketKorea Inc.647,320 1.9 324 5,457 5,560 Wonik Holdings Co.,Ltd.3,518,342 4.6 30,821 8,813 11,857 Wonik IPS Co.,Ltd.3,701,8

213、72 7.5 32,428 114,943 125,679 Wacom Co.,Ltd.8,398,400 5.8 62,013 53,031 50,358 Corning Incorporated 77,000,000 9.0 3,831,362 4,587,655 3,140,978 Other 553,970 869,971 1,093,963 Total 5,457,033 7,079,989 5,598,214 (*)Ownership represents the Companys ownership of the total ordinary shares issued by e

214、ach entity.Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-29-5.Inventories Inventories as of September 30,2024 and December 31,2023 are as follows:September 30,2024 December 31,2023(In millions of Korean won)Gross amount Valuation

215、allowance Carrying amount Gross amount Valuation allowance Carrying amount Finished goods 14,805,469 (1,005,275)13,800,194 16,120,367 (1,567,353)14,553,014 Work in process 24,928,549 (1,577,455)23,351,094 26,501,664 (4,303,216)22,198,448 Raw materials and supplies 16,055,985 (1,404,171)14,651,814 15

216、,222,937 (1,525,583)13,697,354 Materials in transit 1,553,657 -1,553,657 1,177,058 -1,177,058 Total 57,343,660 (3,986,901)53,356,759 59,022,026 (7,396,152)51,625,874 6.Investments in Associates and Joint Ventures (A)Changes in investments in associates and joint ventures for the nine-month periods e

217、nded September 30,2024 and 2023 are as follows:(In millions of Korean won)2024 2023 Balance as of January 1 11,767,444 10,893,869 Acquisition 10,999 71,875 Disposal(28,908)(24,517)Share of profit 596,758 676,459 Other(*)(110,319)16,067 Balance as of September 30 12,235,974 11,633,753 (*)Other consis

218、ts of dividends,impairment,and reclassification.(B)Major investments in associates and joint ventures as of September 30,2024 are as follows:(1)Investments in associates Investee Nature of relationship Percentage of ownership(%)(*1)Principal business location Fiscal period-end Samsung Electro-Mechan

219、ics Co.,Ltd.Manufacture and supply electronic components including passive components,circuit boards,and modules 23.7 Korea December Samsung SDS Co.,Ltd.Provide Information Technology(IT)services including computer programming,system integration and management and logistical services 22.6 Korea Dece

220、mber Samsung Biologics Co.,Ltd.Investment in new business 31.2 Korea December Samsung SDI Co.,Ltd.(*2)Manufacture and supply electronic components including secondary cell batteries 19.6 Korea December Cheil Worldwide,Inc.Advertising agency 25.2 Korea December (*1)Ownership represents the Companys o

221、wnership of the total ordinary shares issued by each entity.(*2)The Companys ownership of ordinary shares outstanding is 20.6%.Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-30-(2)Investments in joint ventures Investee Nature of re

222、lationship with joint venture Percentage of ownership(%)(*)Principal business location Fiscal period-end Samsung Corning Advanced Glass LLC Manufacture and supply industrial glass devices 50.0 Korea December (*)Ownership represents the Companys ownership of the total ordinary shares issued by the en

223、tity.(C)Details of investments in significant associates and joint ventures as of September 30,2024 and December 31,2023 are as follows:(1)Investments in associates (In millions of Korean won)September 30,2024 Investee Acquisition cost Net asset value of equity shares(*)Carrying amount Samsung Elect

224、ro-Mechanics Co.,Ltd.359,237 1,956,167 1,964,026 Samsung SDS Co.,Ltd.147,963 2,039,607 2,051,408 Samsung Biologics Co.,Ltd.1,424,358 3,306,203 3,310,763 Samsung SDI Co.,Ltd.1,242,605 3,919,498 2,935,455 Cheil Worldwide,Inc.506,162 391,782 692,286 Other 678,311 844,623 1,069,479 Total 4,358,636 12,45

225、7,880 12,023,417 (*)The Companys portion of net asset value of associates is based on the Companys percentage of ownership.(In millions of Korean won)December 31,2023 Investee Acquisition cost Net asset value of equity shares(*)Carrying amount Samsung Electro-Mechanics Co.,Ltd.359,237 1,837,925 1,84

226、1,393 Samsung SDS Co.,Ltd.147,963 1,955,699 1,966,206 Samsung Biologics Co.,Ltd.1,424,358 3,068,636 3,073,595 Samsung SDI Co.,Ltd.1,242,605 3,726,675 2,912,564 Cheil Worldwide,Inc.506,162 368,875 669,363 Other 690,481 844,645 1,093,799 Total 4,370,806 11,802,455 11,556,920 (*)The Companys portion of

227、 net asset value of associates is based on the Companys percentage of ownership.Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-31-(2)Investments in joint ventures (In millions of Korean won)September 30,2024 Investee Acquisition co

228、st Net asset value of equity shares(*)Carrying amount Samsung Corning Advanced Glass LLC 215,000 138,870 138,868 Other 259,994 74,075 73,689 Total 474,994 212,945 212,557 (*)The Companys portion of net asset value of joint ventures is based on the Companys percentage of ownership.(In millions of Kor

229、ean won)December 31,2023 Investee Acquisition cost Net asset value of equity shares(*)Carrying amount Samsung Corning Advanced Glass LLC 215,000 138,939 138,938 Other 259,994 72,215 71,586 Total 474,994 211,154 210,524 (*)The Companys portion of net asset value of joint ventures is based on the Comp

230、anys percentage of ownership.(D)Details of the changes in the book value of investments in associates and joint ventures using the equity method are as follows:(1)For the nine-month period ended September 30,2024 (In millions of Korean won)Balance as of January 1 Share of profit Share of other compr

231、ehensive income(loss)Other(*)Balance as of September 30 Samsung Electro-Mechanics Co.,Ltd.1,841,393 114,638 28,341 (20,346)1,964,026 Samsung SDS Co.,Ltd.1,966,206 129,414 2,963 (47,175)2,051,408 Samsung Biologics Co.,Ltd.3,073,595 238,363 (1,195)-3,310,763 Samsung SDI Co.,Ltd.2,912,564 43,281 (6,927

232、)(13,463)2,935,455 Cheil Worldwide,Inc.669,363 48,454 6,701 (32,232)692,286 Samsung Corning Advanced Glass LLC 138,938 (70)-138,868 Other 1,165,385 22,678 9,869 (54,764)1,143,168 Total 11,767,444 596,758 39,752 (167,980)12,235,974 (*)Other consists of acquisitions,disposals,dividends,impairment and

233、reclassification.Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-32-(2)For the nine-month period ended September 30,2023 (In millions of Korean won)Balance as of January 1 Share of Profit(loss)Share of other comprehensive income(los

234、s)Other(*)Balance as of September 30 Samsung Electro-Mechanics Co.,Ltd.1,764,249 93,372 26,161 (37,156)1,846,626 Samsung SDS Co.,Ltd.1,870,338 124,751 21,276 (55,910)1,960,455 Samsung Biologics Co.,Ltd.2,808,673 177,431 (1,709)-2,984,395 Samsung SDI Co.,Ltd.2,691,223 179,930 55,152 (13,867)2,912,438

235、 Cheil Worldwide,Inc.649,161 48,624 5,916 (33,394)670,307 Samsung Corning Advanced Glass LLC 137,745 (1,904)-135,841 Other 972,480 54,255 39,003 57,953 1,123,691 Total 10,893,869 676,459 145,799 (82,374)11,633,753 (*)Other consists of acquisitions,disposals,dividends,impairment,and reclassification.

236、(E)Summary of the financial information of major associates and joint ventures (1)Summary of financial information of major associates and dividends received from associates as of September 30,2024 and December 31,2023,and for the nine-month periods ended September 30,2024 and 2023 are as follows:20

237、24(In millions of Korean won)Samsung Electro-Mechanics Co.,Ltd.Samsung SDS Co.,Ltd.Samsung Biologics Co.,Ltd.Samsung SDI Co.,Ltd.Cheil Worldwide,Inc.1.Condensed financial information Condensed statements of financial position:Current assets 6,122,408 8,575,897 4,808,895 9,683,238 2,305,760 Non-curre

238、nt assets 6,481,510 4,226,797 11,217,445 28,461,639 503,753 Current liabilities 3,267,728 2,404,111 3,563,760 10,704,290 1,211,679 Non-current liabilities 772,236 1,005,515 1,871,031 6,305,377 219,464 Non-controlling interests 211,368 363,591 -1,666,032 11,918 Condensed statements of comprehensive i

239、ncome:Revenue 7,801,822 10,185,908 3,290,883 13,833,051 3,179,995 Profit from continuing operations,net of tax(*)479,587 567,197 761,822 825,837 168,996 Loss from discontinued operations,net of tax(*)(8,846)-Other comprehensive income(*)121,155 35,297 (765)198,907 23,317 Total comprehensive income(*

240、)591,896 602,494 761,057 1,024,744 192,313 2.Dividends from associates Dividends 20,347 47,175 -13,463 32,232 (*)Profit(loss)attributable to owners of the investee Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-33-2023(In millions

241、of Korean won)Samsung Electro-Mechanics Co.,Ltd.Samsung SDS Co.,Ltd.Samsung Biologics Co.,Ltd.Samsung SDI Co.,Ltd.Cheil Worldwide,Inc.1.Condensed financial information Condensed statements of financial position:Current assets 5,208,418 8,160,300 5,521,988 9,187,029 2,372,420 Non-current assets 6,449

242、,453 4,160,724 10,524,209 24,851,831 517,085 Current liabilities 2,900,460 2,391,861 4,157,861 8,518,933 1,375,034 Non-current liabilities 727,087 953,592 2,057,844 5,612,677 216,707 Non-controlling interests 182,613 317,562-1,395,877 11,206 Condensed statements of comprehensive income:Revenue 6,592

243、,508 9,899,748 2,621,080 17,143,535 2,991,311 Profit from continuing operations,net of tax(*)400,245 551,507 567,008 1,512,989 169,611 Loss from discontinued operations,net of tax(*)(20,717)-Other comprehensive income(loss)(*)123,264 94,190 (5,462)340,547 24,651 Total comprehensive income(*)502,792

244、645,697 561,546 1,853,536 194,262 2.Dividends from associates Dividends 37,155 55,911-13,867 33,394 (*)Profit(loss)attributable to owners of the investee.Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-34-(2)Summary of financial inf

245、ormation of major joint ventures and dividends received from joint ventures as of September 30,2024 and December 31,2023,and for the nine-month periods ended September 30,2024 and 2023 are as follows:Samsung Corning Advanced Glass,LLC(In millions of Korean won)2024 2023 Condensed financial informati

246、on Condensed statements of financial position:Current assets 109,181 116,372 Non-current assets 198,268 185,100 Current liabilities 28,677 22,684 Non-current liabilities 1,033 911 Condensed statements of comprehensive income:Revenue 114,093 80,203 Loss from continuing operations,net of tax(2,475)(3,

247、808)Profit from discontinued operations,net of tax-Other comprehensive income-Total comprehensive loss(2,475)(3,808)Dividends from joint ventures Dividends-(3)Profit(loss)attributable to owners of the parent company from associates and joint ventures which are not individually material for the nine-

248、month periods ended September 30,2024 and 2023 are as follows:2024 2023(In millions of Korean won)Associates Joint ventures Associates Joint ventures Profit from continuing operations 20,643 2,035 52,375 1,880 Other comprehensive income(loss)9,563 306 39,244 (241)Total comprehensive income(loss)30,2

249、06 2,341 91,619 1,639 (F)Details of marketable investments in associates as of September 30,2024 and December 31,2023 are as follows:(In millions of Korean won and number of shares)September 30,2024 December 31,2023 Number of shares held Market value Market value Samsung Electro-Mechanics Co.,Ltd.17

250、,693,084 2,344,334 2,710,580 Samsung SDS Co.,Ltd.17,472,110 2,702,935 2,970,259 Samsung Biologics Co.,Ltd.22,217,309 21,706,311 16,885,155 Samsung SDI Co.,Ltd.13,462,673 5,095,622 6,354,382 Cheil Worldwide,Inc.29,038,075 534,010 552,595 Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE I

251、NTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-35-(G)Other matters On July 12,2018,the Korea Securities and Futures Commission determined an initial measure following an investigation relating to Samsung Biologics Co.,Ltd.,an associate of the Company,and its accounting for its investment in Sa

252、msung Bioepis Co.,Ltd,a joint venture between Biogen Therapeutics Inc.and Samsung Biologics Co.,Ltd.This measure included a recommendation to dismiss the director in charge,prosecution charges,and external auditor designation by the regulator,on the basis that the Joint Venture Agreement was not dis

253、closed in the notes to the financial statements.On November 14,2018,the Korea Securities and Futures Commission determined a second measure which included a penalty of W 8,000 million,a recommendation to dismiss the CEO,a requirement to restate its financial statements,and further prosecution charge

254、s.To prove justification of its accounting treatment,Samsung Biologics Co.,Ltd.filed a suit for cancellation of the aforementioned measures to the Seoul Administrative Court,which is currently in progress.On September 24,2020,the Seoul Administrative Court announced a decision to cancel the first me

255、asure charged by the Korea Securities and Futures Commission and suspended its execution until the final rulings of appeal.On October 16,2020,the Korea Securities and Futures Commission appealed the decision and the litigation is in progress at Seoul High Court.On August 14,2024,Seoul Administrative

256、 Court announced a decision to cancel the second measure charged by the Korea Securities and Futures Commission,but on August 28,2024,the Korea Securities and Futures Commission appealed the decision and the litigation is in progress at Seoul High Court.Samsung Biologics Co.,Ltd.also filed for suspe

257、nding the execution of the initial and second measures.On January 22,2019 and February 19,2019,the Seoul Administrative Court pronounced decisions to suspend the second and initial measures,respectively,until the final rulings.The Korea Securities and Futures Commission immediately appealed against

258、the decisions but the appeals were dismissed by the Seoul High Court on May 13,2019 and May 24,2019,in relation to the second and first measures,respectively.On May 23,2019 and June 10,2019,the Korea Securities and Futures Commission re-appealed against the dismissals relating to the second and firs

259、t measures,respectively.On September 6,2019 and October 11,2019,the Supreme Court of Korea dismissed the Korea Securities and Futures Commissions re-appeal relating to the second and first measures,respectively,and confirmed the decision to suspend the execution of these measures.Although the future

260、 outcome of the administrative litigation cannot be estimated,should Samsung Biologics Co.,Ltd.be required to restate its financial statements to amend its historical accounting treatment relating to its investment in Samsung Bioepis Co.,Ltd.,the Companys share of profit or loss relating to its equi

261、ty method investment,the amount of investment in associates,and retained earnings,for the years ended December 31,2015 to December 31,2022,and the profit on disposal of investment for the year ended December 31,2016,may be impacted.Given the timing of completion and the final result of the administr

262、ative litigation between Samsung Biologics Co.,Ltd.and the Korea Securities and Futures Commission is uncertain and cannot currently be estimated,it is not possible for the Company to recognize the effects of these proceedings in the current period consolidated financial statements.Samsung Electroni

263、cs Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-36-7.Property,Plant and Equipment(A)Changes in property,plant and equipment for the nine-month periods ended September 30,2024 and 2023 are as follows:(In millions of Korean won)2024 2023 Balance as of

264、 January 1 187,256,262 168,045,388 Acquisition and capital expenditures 36,850,301 38,286,686 Depreciation(28,915,583)(26,469,065)Disposal/Scrap/Impairment(654,829)(265,236)Other(*)492,622 1,208,190 Balance as of September 30 195,028,773 180,805,963 (*)Other includes effects of changes in foreign cu

265、rrency exchange rates and other.(B)Details of depreciation of property,plant and equipment for the nine-month periods ended September 30,2024 and 2023 are as follows:(In millions of Korean won)2024 2023 Cost of sales 25,632,347 23,577,699 Selling and administrative expenses and other 3,283,236 2,891

266、,366 Total 28,915,583 26,469,065 (C)Right-of-use assets as of September 30,2024 amount to W 5,473,932 million(December 31,2023:W 5,449,032 million).During the nine-month periods ended September 30,2024 and 2023,newly recognized right-of-use assets amount to W 1,009,402 million and W 1,586,885 millio

267、n,respectively,with relevant depreciation of W 906,841 million and W 902,719 million,respectively.Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-37-8.Intangible Assets(A)Changes in intangible assets for the nine-month periods ended

268、 September 30,2024 and 2023 are as follows:(In millions of Korean won)2024 2023 Balance as of January 1 22,741,862 20,217,754 External acquisitions 1,987,741 4,695,885 Acquisition due to business combination 162,170-Amortization(2,214,669)(2,363,112)Disposal/Scrap/Impairment(43,129)(37,095)Other(*)4

269、43,482 623,568 Balance as of September 30 23,077,457 23,137,000 (*)Other includes the cumulative effect of changes in foreign currency exchange rates and business combinations.(B)Details of amortization of intangible assets for the nine-month periods ended September 30,2024 and 2023 are as follows:(

270、In millions of Korean won)2024 2023 Cost of sales 1,500,766 1,661,406 Selling and administrative expenses and other 713,903 701,706 Total 2,214,669 2,363,112 9.Borrowings Details of the carrying amounts of borrowings as of September 30,2024 and December 31,2023 are as follows:(In millions of Korean

271、won)Financial institutions Interest rates(%)as of September 30,2024 September 30,2024 December 31,2023 Short-term borrowings Collateralized borrowings(*1)Woori Bank and others 0.411.5 10,763,366 6,610,049 Non-collateralized borrowings Citibank and others 0.048.5 271,753 504,552 Total 11,035,119 7,11

272、4,601 Current portion of long-term borrowings Bank borrowings BNP and others 0.055.3 531,243 304,082 Lease liabilities(*2)CSSD and others 4.6 1,051,626 998,439 Total 1,582,869 1,302,521 Long-term borrowings Bank borrowings BNP and others 0.07.4 6,829 -Lease liabilities(*2)CSSD and others 4.6 3,758,6

273、08 3,724,850 Total 3,765,437 3,724,850 (*1)Collateralized borrowings are secured by trade receivables.Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-38-(*2)Interest expenses arising from the lease liabilities for the nine-month per

274、iods ended September 30,2024 and 2023 amount to W 165,307 million and W 144,529 million,respectively,which are determined using the weighted average incremental borrowing rate.10.Debentures Details of the carrying amounts of debentures as of September 30,2024 and December 31,2023 are as follows:(In

275、millions of Korean won)Issue date Due date Interest rates(%)as of September 30,2024 September 30,2024 December 31,2023 US dollar denominated straight bonds(*1)1997.10.2 2027.10.1 7.7 19,794 25,788 (US$15 million)(US$20 million)US dollar denominated debentures(*2)2015.5.11 2025.5.15 4.2 527,840 515,7

276、60 (US$400 million)(US$400 million)Less:Discounts (257)(370)Add:Premium 1,073 2,794 Less:Current portion (528,913)(6,354)Total 19,537 537,618 (*1)US dollar denominated straight bonds are repaid annually for twenty years after a ten-year grace period from the date of issuance.Interest is paid semi-an

277、nually in arrears.(*2)Harman International Industries,Inc.issued US dollar denominated debentures.These debentures are repaid on the maturity and interest is paid semi-annually in arrears.11.Net Defined Benefit Liabilities(Assets)(A)Details of net defined benefit liabilities(assets)recognized in the

278、 statements of financial position as of September 30,2024 and December 31,2023 are as follows:(In millions of Korean won)September 30,2024 December 31,2023 Present value of funded defined benefit obligations 15,958,738 15,403,976 Present value of unfunded defined benefit obligations 398,072 319,689

279、Subtotal 16,356,810 15,723,665 Fair value of plan assets(19,898,086)(20,172,327)Total(3,541,276)(4,448,662)(B)The components of defined benefit costs recognized in profit or loss for the nine-month periods ended September 30,2024 and 2023 relating to defined benefit plans are as follows:(In millions

280、 of Korean won)2024 2023 Current service cost 1,047,737 961,884 Net interest income(196,885)(263,823)Past service cost(572)(609)Other 29,624 14,414 Total 879,904 711,866 Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-39-(C)The expe

281、nses related to defined benefit plans recognized in the statements of profit or loss for the nine-month periods ended September 30,2024 and 2023 are as follows:(In millions of Korean won)2024 2023 Cost of sales 353,571 281,444 Selling and administrative expenses and other 526,333 430,422 Total 879,9

282、04 711,866 12.Provisions Changes in the provisions for the nine-month period ended September 30,2024 are as follows:(In millions of Korean won)Warranty(A)Royalty(B)Long-term incentives(C)Other(D,E)Total Balance as of January 1 2,540,212 1,838,052 993,751 4,031,311 9,403,326 Charged to profit or loss

283、 1,499,314 759,774 190,046 2,191,119 4,640,253 Payment(1,416,539)(519,812)(459,940)(1,142,644)(3,538,935)Other(*)39,784 (50,294)8,584 13,126 11,200 Balance as of September 30 2,662,771 2,027,720 732,441 5,092,912 10,515,844 (*)Other includes effects of changes in foreign currency exchange rates.(A)T

284、he Company accrues warranty provisions for estimated costs of quality assurance,exchanges,repairs,recalls,and future services based on historical experience and terms of warranty programs.(B)The Company recognizes provisions for the estimated royalty expenses that are under negotiation with counterp

285、arties.The timing and amount of payment depend on the settlement of the negotiations.(C)The Company has a long-term incentive plan for its executives based on a three-year management performance criteria and recognizes a provision for the estimated incentive cost.(D)The Company records provisions fo

286、r future expenses expected to be incurred for products that have been discontinued from manufacturing and sales.(E)The Company makes provisions for the emission in excess of the emission rights held by the Company for the applicable years.Details of emission rights and liabilities as of September 30

287、,2024 are as follows:(1)The amount of emission rights allocated free of charge in the current commitment period and the estimated amount of emission as of September 30,2024 are as follows:(In ten thousand metric tons)September 30,2024 Emission rights allocated free of charge 1,796 Estimated volume o

288、f emission 1,811 Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-40-(2)Changes in the emission rights for the nine-month periods ended September 30,2024 and 2023 are as follows:(In millions of Korean won)2024 2023 Balance as of Janu

289、ary 1 3,137 19,567 Increase(decrease)-(16,430)Balance as of September 30 3,137 3,137 (3)Changes in the emission liabilities for the nine-month periods ended September 30,2024 and 2023 are as follows:(In millions of Korean won)2024 2023 Balance as of January 1 137 32,838 Charged to profit or loss(33)

290、(15,212)Utilization-(17,491)Balance as of September 30 104 135 13.Commitments and Contingencies (A)Litigation As of September 30,2024,the Company is involved in various claims,disputes,and investigations conducted by regulatory bodies that arose during the normal course of business with numerous ent

291、ities.Although the outflow of resources and timing of these matters are uncertain,the Company believes the outcome will not have a material impact on the financial position of the Company.(B)Other commitments As of September 30,2024,contractual commitments for the acquisition of property,plant and e

292、quipment and intangible assets amount to W 14,020,069 million.14.Contract Liabilities The Company has recognized contract liabilities related to contracts with customers as follows:(In millions of Korean won)September 30,2024 December 31,2023 Contract liabilities(*)13,174,413 13,327,724 (*)Contract

293、liabilities include advances received,accrued expenses,other current liabilities and others.Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-41-15.Share Capital As of September 30,2024,the Companys total number of authorized shares i

294、s 25,000,000,000 shares(W 100 per share).As well as its ordinary shares,the Company also has non-cumulative preference shares that are eligible for an additional 1%cash dividend over par value per annum compared to ordinary shares,but without voting rights.The Company has issued 5,969,782,550 shares

295、 of ordinary shares and 822,886,700 shares of preference shares as of September 30,2024,excluding the number of retired shares.As of September 30,2024,the number of shares outstanding is the same as the number of shares issued above,and no changes were made to the number of shares outstanding during

296、 the nine-month period ended September 30,2024 and the year ended December 31,2023.Due to the retirement of shares,the total par value of the shares issued which excludes the number of retired shares is W 679,267 million(ordinary shares of W 596,978 million and preference shares of W 82,289 million)

297、,which does not agree with paid-in capital of W 897,514 million.16.Retained Earnings (A)Retained earnings as of September 30,2024 and December 31,2023 consist of the following:(In millions of Korean won)September 30,2024 December 31,2023 Discretionary reserve and other 208,888,506 208,198,003 Unappr

298、opriated retained earnings 156,470,989 138,454,235 Total 365,359,495 346,652,238 (B)Details of interim dividends are as follows:Interim dividends(Record date:March 31,June 30 and September 30,2024 and 2023)(In millions of Korean won and number of shares)2024 2023 1st Quarter Number of shares eligibl

299、e for dividends Ordinary shares 5,969,782,550 5,969,782,550 Preference shares 822,886,700 822,886,700 Dividend rate(based on par value)Ordinary/Preference 361%361%Dividend amount Ordinary shares 2,155,092 2,155,092 Preference shares 297,062 297,062 Total 2,452,154 2,452,154 2nd Quarter Number of sha

300、res eligible for dividends Ordinary shares 5,969,782,550 5,969,782,550 Preference shares 822,886,700 822,886,700 Dividend rate(based on par value)Ordinary/Preference 361%361%Dividend amount Ordinary shares 2,155,092 2,155,092 Preference shares 297,062 297,062 Total 2,452,154 2,452,154 3rd Quarter Nu

301、mber of shares eligible for dividends Ordinary shares 5,969,782,550 5,969,782,550 Preference shares 822,886,700 822,886,700 Dividend rate(based on par value)Ordinary/Preference 361%361%Dividend amount Ordinary shares 2,155,092 2,155,092 Preference shares 297,062 297,062 Total 2,452,154 2,452,154 Sam

302、sung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-42-17.Other Components of Equity Other components of equity as of September 30,2024 and December 31,2023 are as follows:(In millions of Korean won)September 30,2024 December 31,2023 Gain

303、on valuation of financial assets at fair value through other comprehensive income 1,565,742 194,419 Share of other comprehensive income of associates and joint ventures 230,833 185,144 Gain on overseas business translation 6,580,200 3,651,112 Remeasurement of net defined benefit liabilities(assets)(

304、2,939,570)(2,849,526)Other 54,091 98,981 Total 5,491,296 1,280,130 18.Expenses by Nature Expenses by nature for the three and nine-month periods ended September 30,2024 and 2023 consist of the following:(In millions of Korean won)2024 2023 3 Months 9 Months 3 Months 9 Months Changes in finished good

305、s,work in process,and other 597,733 (396,638)(630,592)(3,783,006)Raw materials used,merchandise purchased,and other 24,960,996 72,116,219 26,445,655 74,832,914 Wages and salaries 8,647,579 24,876,278 6,920,360 22,911,999 Post-employment benefit 373,411 1,088,347 276,350 827,860 Depreciation 10,308,4

306、25 28,915,583 8,900,426 26,469,065 Amortization 749,115 2,214,669 786,661 2,363,112 Welfare 1,613,546 5,014,355 1,538,580 4,820,029 Utilities 2,195,661 6,189,017 1,930,649 5,563,137 Outsourcing 2,012,305 5,779,356 1,760,398 5,171,254 Advertising 1,444,625 4,203,296 1,684,283 3,903,065 Sales promotio

307、n 1,937,967 5,554,795 1,831,205 5,072,992 Other 15,073,997 43,294,099 13,527,143 39,260,876 Total(*)69,915,360 198,849,376 64,971,118 187,413,297 (*)Equal to the sum of cost of sales and selling and administrative expenses in the consolidated statement of profit or loss.Samsung Electronics Co.,Ltd.a

308、nd its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-43-19.Selling and Administrative Expenses Selling and administrative expenses for the three and nine-month periods ended September 30,2024 and 2023 are as follows:(In millions of Korean won)2024 2023 3 Months 9 Mo

309、nths 3 Months 9 Months Selling and administrative expenses Wages and salaries 2,176,493 6,537,999 2,041,225 6,215,701 Post-employment benefit 106,070 297,335 67,982 208,139 Commissions 2,266,533 6,547,732 2,090,579 6,265,157 Depreciation 424,337 1,255,711 414,681 1,237,680 Amortization 180,620 532,5

310、90 173,252 514,838 Advertising 1,444,625 4,203,296 1,684,283 3,903,065 Sales promotion 1,937,967 5,554,795 1,831,205 5,072,992 Transportation 786,621 2,148,165 397,097 1,231,700 Service 886,518 2,910,159 1,129,564 3,239,695 Other 1,743,523 4,832,030 1,509,981 4,461,489 Subtotal 11,953,307 34,819,812

311、 11,339,849 32,350,456 Research and development expenses Research and development 8,866,970 24,736,123 7,012,543 20,789,832 Total 20,820,277 59,555,935 18,352,392 53,140,288 Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-44-20.Othe

312、r Non-Operating Income and Expenses Details of other non-operating income and expenses for the three and nine-month periods ended September 30,2024 and 2023 are as follows:2024 2023(In millions of Korean won)3 Months 9 Months 3 Months 9 Months Other non-operating income Dividend income 28,901 101,41

313、7 34,490 131,278 Rental income 39,082 116,801 37,383 112,288 Gain on disposal of property,plant and equipment 11,370 39,727 28,003 83,050 Other 633,561 1,218,751 144,476 623,207 Total 712,914 1,476,696 244,352 949,823 2024 2023(In millions of Korean won)3 Months 9 Months 3 Months 9 Months Other non-

314、operating expenses Loss on disposal of property,plant and equipment 75,763 107,000 50,034 70,037 Donations 35,784 141,168 76,808 179,601 Other 441,505 931,773 79,561 329,804 Total 553,052 1,179,941 206,403 579,442 Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FIN

315、ANCIAL STATEMENTS (Continued)-45-21.Financial Income and Expenses Details of financial income and expenses for the three and nine-month periods ended September 30,2024 and 2023 are as follows:2024 2023(In millions of Korean won)3 Months 9 Months 3 Months 9 Months Financial income Interest income:1,2

316、31,838 3,582,119 1,145,777 3,358,496 Financial assets measured at amortized cost 1,231,772 3,581,969 1,145,726 3,358,318 Financial assets measured at fair value through profit or loss 66 150 51 178 Foreign exchange differences 2,151,676 6,470,989 2,540,874 8,419,489 Gain from derivatives 233,996 635

317、,649 425,507 1,019,150 Total 3,617,510 10,688,757 4,112,158 12,797,135 2024 2023(In millions of Korean won)3 Months 9 Months 3 Months 9 Months Financial expenses Interest expenses:244,966 682,486 279,290 857,860 Financial liabilities measured at amortized cost 63,833 157,841 159,815 487,721 Other fi

318、nancial liabilities 181,133 524,645 119,475 370,139 Foreign exchange differences 2,322,090 6,874,638 2,455,110 8,387,347 Loss from derivatives 256,686 635,925 169,317 859,051 Total 2,823,742 8,193,049 2,903,717 10,104,258 The Company recognizes foreign exchange gains and losses arising from foreign

319、currency transactions and translation as financial income and expenses.Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-46-22.Income Tax Expense Income tax expense is recognized based on managements best estimate of the weighted aver

320、age annual income tax rate expected for the full financial year considering global minimum top-up tax.The average annual tax rate expected as of September 30,2024 to be effective for the year ended December 31,2024 is 9.9%.23.Earnings per Share (A)Basic earnings per share Basic earnings per share fo

321、r the three and nine-month periods ended September 30,2024 and 2023 are calculated as follows:(1)Ordinary shares 2024 2023(In millions of Korean won and shares)3 Months 9 Months 3 Months 9 Months Profit for the period attributable to owners of the parent company 9,781,547 26,045,230 5,501,304 8,449,

322、574 Profit for the period available for ordinary shares 8,596,578 22,890,024 4,834,858 7,425,965 Weighted-average number of ordinary shares outstanding 5,969,782,550 5,969,782,550 5,969,782,550 5,969,782,550 Basic earnings per ordinary share(in Korean won)1,440 3,834 810 1,244 (2)Preference shares 2

323、024 2023(In millions of Korean won and shares)3 Months 9 Months 3 Months 9 Months Profit for the period attributable to owners of the parent company 9,781,547 26,045,230 5,501,304 8,449,574 Profit for the period available for preference shares 1,184,969 3,155,206 666,446 1,023,609 Weighted-average n

324、umber of preference shares outstanding 822,886,700 822,886,700 822,886,700 822,886,700 Basic earnings per preference share(in Korean won)1,440 3,834 810 1,244 (B)Diluted earnings per share The Company does not have dilutive potential ordinary shares and as a result,basic earnings per share and dilut

325、ed earnings per share are the same for the three and nine-month periods ended September 30,2024 and 2023.Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-47-24.Statements of Cash Flows The Company used the indirect method to present

326、cash flows from operating activities.Adjustments and changes in assets and liabilities arising from operating activities for the nine-month periods ended September 30,2024 and 2023 are as follows:-Adjustments (In millions of Korean won)2024 2023 Adjustments:Income tax expense 2,925,522 (1,660,366)Fi

327、nancial income(5,128,916)(5,173,514)Financial expenses 2,772,362 3,067,746 Post-employment benefits 1,088,347 827,860 Depreciation 28,915,583 26,469,065 Amortization 2,214,669 2,363,112 (Reversal of)bad debt expense(9,458)91,444 Dividend income(101,417)(131,278)Share of profit of associates and join

328、t ventures(596,758)(676,459)Gain on disposal of property,plant and equipment(39,727)(83,050)Loss on disposal of property,plant and equipment 107,000 70,037 Loss(Reversal of loss)on valuation of inventories (2,437,809)4,919,360 Other 364,696 27,100 Total 30,074,094 30,111,057 -Changes in assets and l

329、iabilities arising from operating activities (In millions of Korean won)2024 2023 Changes in assets and liabilities:Decrease(increase)in trade receivables(7,829,780)(5,734,362)Decrease in other receivables 355,257 990,596 Increase in prepaid expenses(409,024)(377,419)Decrease(increase)in inventories

330、 1,007,521 (6,286,040)Increase in trade payables 893,040 1,380,348 Increase in other payables 839,263 637,296 Increase in advances received 216,611 58,239 Decrease in withholdings(37,551)(540,655)Increase(decrease)in accrued expenses 1,628,874 (4,137,776)Increase in provisions 1,101,318 1,778,811 Pa

331、yment of post-employment benefits(1,042,780)(536,633)Other(46,172)(165,738)Total(3,323,423)(12,933,333)For the nine-month periods ended September 30,2024 and 2023,cash outflows from principal portion of lease liabilities(financial activities)amount to W 885,181 million and W 814,987 million,respecti

332、vely,and cash outflows due to interest expenses(operating activities)in relation to the lease liabilities amount to W 165,307 million and W 144,529 million,respectively.Samsung Electronics Co.,Ltd.and its subsidiaries NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (Continued)-48-25.Financial

333、 Risk Management The Company manages its financial risks with a focus on minimizing market risk,credit risk,and liquidity risk arising from its operating activities.To this end,the Company closely monitors and responds to each risk factor.The Company establishes global financial management standards,periodically measures customer and counterparty financial risk,and manages the risk with currency h