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1、 CONSOLIDATED FINANCIAL STATEMENTS OF SAMSUNG ELECTRONICS CO.,LTD.AND ITS SUBSIDIARIES INDEX TO FINANCIAL STATEMENTS Page Independent Auditors Report 1-4 Consolidated Financial Statements Consolidated Statements of Financial Position 5-7 Consolidated Statements of Profit or Loss 8 Consolidated State

2、ments of Comprehensive Income 9 Consolidated Statements of Changes in Equity 10-13 Consolidated Statements of Cash Flows 14-15 Notes to the Consolidated Financial Statements 16 Independent Auditors Report English Translation of Independent Auditors Report Originally Issued in Korean on February 15,2

3、023 To the Shareholders and the Board of Directors of Samsung Electronics Co.,Ltd.Audit Opinion We have audited the accompanying consolidated financial statements of Samsung Electronics Co.,Ltd.and its subsidiaries(the“Company”),which comprise the consolidated statements of financial position as of

4、December 31,2022 and 2021,and the consolidated statements of profit or loss,the consolidated statements of comprehensive income,the consolidated statements of changes in equity and the consolidated statements of cash flows,for the years then ended,and notes to the consolidated financial statements,i

5、ncluding a summary of significant accounting policies.In our opinion,the accompanying consolidated financial statements present fairly,in all material respects,the consolidated financial position of the Company as of December 31,2022 and 2021,and its consolidated financial performance and its consol

6、idated cash flows for the years then ended in accordance with Korean International Financial Reporting Standards(“K-IFRS”).Basis for Audit Opinion We conducted our audits in accordance with the Korean Standards on Auditing(“KSAs”).Our responsibilities under those standards are further described in t