유한양행 반기보고서 (2016.06)
2. 연결재무제표

연결 재무상태표
제 94 기 반기말 2016.06.30 현재
제 93 기말 2015.12.31 현재
제 92 기말 2014.12.31 현재
(단위 : 원)

제 94 기 반기말	제 93 기말	제 92 기말

자산

유동자산	1,049,303,192,303	959,383,641,681	841,265,089,675

현금및현금성자산	273,598,873,865	221,805,288,143	155,680,459,216

단기금융상품	10,865,967,057	10,958,967,057	35,024,609,489

단기투자자산	238,590,625,952	247,181,797,307	236,962,509,351

매출채권	220,893,274,507	214,159,391,257	218,848,737,881

미수금	11,344,056,342	21,224,174,547	20,720,216,748

재고자산	276,803,668,944	242,348,899,669	172,305,189,757

선급금	16,584,158,773	824,760,275	910,521,983

선급비용	571,410,112	862,140,924	755,668,489

보증금	51,156,751	18,222,502	57,176,761

비유동자산	984,470,628,536	920,944,976,462	774,706,887,985

장기금융상품	109,000,000	76,000,000	83,500,000

장기투자자산	155,819,447,520	117,819,971,506	69,586,565,721

관계기업 및 공동기업투자	354,623,250,890	354,115,528,692	328,304,914,827

유형자산	336,526,571,175	307,828,551,099	236,361,901,674

투자부동산	111,395,169,222	119,159,893,139	120,206,927,351

무형자산	13,334,788,940	11,835,717,204	9,714,110,043

장기보증금	11,260,224,000	8,731,154,000	7,016,111,000

파생상품자산	2,489,055,341

이연법인세자산	1,402,176,789	1,378,160,822	943,802,028

자산총계	2,033,773,820,839	1,880,328,618,143	1,615,971,977,660

부채

유동부채	368,278,611,132	356,631,230,430	255,146,568,996

매입채무	145,806,986,347	151,445,207,574	125,678,686,567

미지급금	43,923,479,774	47,741,566,794	25,907,487,587

미지급비용	2,412,016,729	1,314,451,326	1,027,021,276

미지급배당금

미지급법인세	18,615,960,434	20,648,459,602	17,116,489,578

예수금	91,327,157,848	58,488,779,134	28,107,003,988

예수보증금	9,986,850,000	11,382,186,000	11,209,880,000

단기차입금	56,100,000,000	63,100,000,000	36,100,000,000

선수금	106,160,000	10,580,000

유동성장기부채	2,500,000,000	10,000,000,000

비유동부채	231,864,840,461	159,757,475,318	84,960,729,018

순확정급여부채	42,987,441,262	32,659,369,947	24,943,940,395

반품충당부채	3,114,171,146	3,114,171,146	3,114,171,146

기타충당부채	8,243,231,932	8,172,774,412	5,359,495,022

이연법인세부채	36,376,160,121	27,783,159,813	24,776,122,455

장기예수보증금	2,743,836,000	2,028,000,000	2,667,000,000

장기차입금	138,400,000,000	86,000,000,000	24,100,000,000

부채총계	600,143,451,593	516,388,705,748	340,107,298,014

자본

자본금	56,943,670,000	56,943,670,000	56,943,670,000

보통주자본금	55,762,730,000	55,762,730,000	55,762,730,000

우선주자본금	1,180,940,000	1,180,940,000	1,180,940,000

기타불입자본	(48,011,149,164)	(48,011,149,164)	(42,037,090,104)

이익잉여금	1,337,406,927,270	1,273,577,997,021	1,180,273,511,142

기타자본구성요소	87,290,921,140	81,429,394,538	80,684,588,608

자본총계	1,433,630,369,246	1,363,939,912,395	1,275,864,679,646

부채및자본총계	2,033,773,820,839	1,880,328,618,143	1,615,971,977,660

연결 포괄손익계산서
제 94 기 반기 2016.01.01 부터 2016.06.30 까지
제 93 기 반기 2015.01.01 부터 2015.06.30 까지
제 93 기 2015.01.01 부터 2015.12.31 까지
제 92 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 94 기 반기	제 93 기 반기	제 93 기	제 92 기

3개월	누적	3개월	누적

매출액	332,742,589,721	609,220,428,573	271,947,102,212	514,026,537,227	1,128,731,291,653	1,017,491,786,423

매출원가	232,100,424,866	425,531,828,940	186,789,603,334	358,689,097,758	788,062,467,490	702,056,684,046

매출총이익	100,642,164,855	183,688,599,633	85,157,498,878	155,337,439,469	340,668,824,163	315,435,102,377

판매비와관리비	63,901,015,627	115,291,210,920	51,594,940,033	99,972,182,623	215,815,901,195	210,126,694,838

연구개발비	12,117,010,505	23,866,412,472	7,919,985,345	14,804,180,139	39,015,549,242	30,915,352,414

영업이익	24,624,138,723	44,530,976,241	25,642,573,500	40,561,076,707	85,837,373,726	74,393,055,125

기타수익	13,547,990,875	37,756,459,952	2,318,428,667	3,632,014,281	36,621,181,545	11,714,745,935

기타비용	8,993,569,473	5,783,477,141	4,343,491,912	7,753,195,032	21,257,766,966	26,823,433,657

금융수익	4,963,939,406	8,532,095,930	4,411,914,941	7,835,395,445	14,996,130,711	13,332,391,727

금융비용	2,702,385,360	5,779,612,835	1,085,631,990	1,817,055,436	4,365,715,741	2,303,957,221

지분법투자손익	13,613,517,510	31,552,518,884	13,260,155,846	29,479,646,724	56,517,980,568	45,782,561,719

법인세비용차감전순이익	45,053,631,681	110,808,961,031	40,203,949,052	71,937,882,689	168,349,183,843	116,095,363,628

법인세비용	10,975,872,998	25,459,353,063	9,263,159,137	16,360,118,682	42,302,189,086	25,147,585,652

당기순이익	34,077,758,683	85,349,607,968	30,940,789,915	55,577,764,007	126,046,994,757	90,947,777,976

지배기업소유주지분	34,077,758,683	85,349,607,968	30,940,789,915	55,577,764,007	126,046,994,757	90,947,777,976

비지배지분

기타포괄손익	4,311,269,759	4,886,358,283	(440,878,328)	328,923,978	(13,959,569,298)	(8,298,859,915)

후속적으로 당기손익으로 재분류되지 않는 포괄손익	(487,043,648)	(975,168,319)	(210,846,324)	(398,187,089)	(14,704,375,228)	(13,533,239,912)

순확정급여부채의 재측정요소	(597,310,408)	(1,194,789,822)	(203,345,063)	(446,808,175)	(10,605,148,409)	(15,691,808,163)

지분법투자주식의 기타포괄손익 변동	110,266,760	219,621,503	(7,501,261)	48,621,086	(4,099,226,819)	2,158,568,251

후속적으로 당기손익으로 재분류되는 포괄손익	4,798,313,407	5,861,526,602	(230,032,004)	727,111,067	744,805,930	5,234,379,997

매도가능증권평가손익	4,798,313,407	5,861,526,602	(230,032,004)	727,111,067	744,805,930	5,234,379,997

총포괄이익	38,389,028,442	90,235,966,251	30,499,911,587	55,906,687,985	112,087,425,459	82,648,918,061

지배기업소유주지분	38,389,028,442	90,235,966,251	30,499,911,587	55,906,687,985	112,087,425,459	82,648,918,061

비지배지분

주당손익

보통주의 기본주당순이익	3,318	8,312	3,035	5,408	12,309	8,788

보통주의 희석주당순이익	3,318	8,312	3,035	5,408	12,309	8,788

우선주의 기본주당순이익	3,368	8,362	1,714	5,001	10,518	7,953

연결 자본변동표
제 94 기 반기 2016.01.01 부터 2016.06.30 까지
제 93 기 반기 2015.01.01 부터 2015.06.30 까지
제 93 기 2015.01.01 부터 2015.12.31 까지
제 92 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

지배기업소유주지분	비지배지분	자본 합계

자본금	기타불입자본	이익잉여금	기타자본구성요소	지배기업소유주지분 합계

주식발행초과금	자기주식	기타자본잉여금	기타불입자본 합계

2014.01.01 (기초자본)	56,943,670,000	95,219,976,623	(136,697,255,579)	18,841,123,511	(22,636,155,445)	1,118,487,976,478	75,450,208,611	1,228,245,699,644	1,228,245,699,644

당기순이익	90,947,777,976	90,947,777,976	90,947,777,976

기타포괄손익:

매도가능증권평가손익	5,234,379,997	5,234,379,997	5,234,379,997

순확정급여부채의 재측정요소	(15,691,808,163)	(15,691,808,163)	(15,691,808,163)

지분법투자주식기타포괄손익변동	2,158,568,251	2,158,568,251	2,158,568,251

총포괄이익	77,414,538,064	5,234,379,997	82,648,918,061	82,648,918,061

배당금	(15,629,003,400)	(15,629,003,400)	(15,629,003,400)

자기주식취득	(36,969,332,800)	(36,969,332,800)	(36,969,332,800)	(36,969,332,800)

자기주식처분	15,877,786,073	1,690,612,068	17,568,398,141	17,568,398,141	17,568,398,141

2014.12.31 (기말자본)	56,943,670,000	95,219,976,623	(157,788,802,306)	20,531,735,579	(42,037,090,104)	1,180,273,511,142	80,684,588,608	1,275,864,679,646	1,275,864,679,646

2015.01.01 (기초자본)	56,943,670,000	95,219,976,623	(157,788,802,306)	20,531,735,579	(42,037,090,104)	1,180,273,511,142	80,684,588,608	1,275,864,679,646	1,275,864,679,646

당기순이익	126,046,994,757	126,046,994,757	126,046,994,757

기타포괄손익:

매도가능증권평가손익	744,805,930	744,805,930	744,805,930

순확정급여부채의 재측정요소	(10,605,148,409)	(10,605,148,409)	(10,605,148,409)

지분법투자주식기타포괄손익변동	(4,099,226,819)	(4,099,226,819)	(4,099,226,819)

총포괄이익	111,342,619,529	744,805,930	112,087,425,459	112,087,425,459

배당금	(18,038,133,650)	(18,038,133,650)	(18,038,133,650)

자기주식취득	(5,974,059,060)	(5,974,059,060)	(5,974,059,060)	(5,974,059,060)

자기주식처분

2015.12.31 (기말자본)	56,943,670,000	95,219,976,623	(163,762,861,366)	20,531,735,579	(48,011,149,164)	1,273,577,997,021	81,429,394,538	1,363,939,912,395	1,363,939,912,395

2015.01.01 (기초자본)	56,943,670,000	95,219,976,623	(157,788,802,306)	20,531,735,579	(42,037,090,104)	1,180,273,511,142	80,684,588,608	1,275,864,679,646	1,275,864,679,646

당기순이익	55,577,764,007	55,577,764,007	55,577,764,007

기타포괄손익:

매도가능증권평가손익	727,111,067	727,111,067	727,111,067

순확정급여부채의 재측정요소	(446,808,175)	(446,808,175)	(446,808,175)

지분법투자주식기타포괄손익변동	48,621,086	48,621,086	48,621,086

총포괄이익	55,179,576,918	727,111,067	55,906,687,985	55,906,687,985

배당금	(18,038,133,650)	(18,038,133,650)	(18,038,133,650)

자기주식취득	(5,974,059,060)	(5,974,059,060)	(5,974,059,060)	(5,974,059,060)

자기주식처분

2015.06.30 (기말자본)	56,943,670,000	95,219,976,623	(163,762,861,366)	20,531,735,579	(48,011,149,164)	1,217,414,954,410	81,411,699,675	1,307,759,174,921	1,307,759,174,921

2016.01.01 (기초자본)	56,943,670,000	95,219,976,623	(163,762,861,366)	20,531,735,579	(48,011,149,164)	1,273,577,997,021	81,429,394,538	1,363,939,912,395	1,363,939,912,395

당기순이익	85,349,607,968	85,349,607,968	85,349,607,968

기타포괄손익:

매도가능증권평가손익	5,861,526,602	5,861,526,602	5,861,526,602

순확정급여부채의 재측정요소	(1,194,789,822)	(1,194,789,822)	(1,194,789,822)

지분법투자주식기타포괄손익변동	219,621,503	219,621,503	219,621,503

총포괄이익	84,374,439,649	5,861,526,602	90,235,966,251	90,235,966,251

배당금	(20,545,509,400)	(20,545,509,400)	(20,545,509,400)

자기주식취득

자기주식처분

2016.06.30 (기말자본)	56,943,670,000	95,219,976,623	(163,762,861,366)	20,531,735,579	(48,011,149,164)	1,337,406,927,270	87,290,921,140	1,433,630,369,246	1,433,630,369,246

연결 현금흐름표
제 94 기 반기 2016.01.01 부터 2016.06.30 까지
제 93 기 반기 2015.01.01 부터 2015.06.30 까지
제 93 기 2015.01.01 부터 2015.12.31 까지
제 92 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 94 기 반기	제 93 기 반기	제 93 기	제 92 기

영업활동으로인한현금흐름	51,849,145,462	80,792,166,901	126,234,690,907	94,385,653,450

당기순이익	85,349,607,968	55,577,764,007	126,046,994,757	90,947,777,976

가감	(13,445,634,442)	8,298,878,752	14,374,867,807	30,315,780,211

퇴직급여	9,228,549,076	7,873,123,508	15,865,723,448	12,403,996,748

대손상각비	1,840,403,580

감가상각비	17,871,620,879	13,805,222,079	28,952,841,360	24,587,637,758

투자부동산감가상각비	466,005,867	523,517,043	1,047,034,212	1,050,683,198

무형자산상각비	673,262,837	504,422,677	1,056,512,792	874,571,647

이자수익	(5,274,947,995)	(6,008,140,723)	(11,587,248,359)	(12,197,131,641)

이자비용	2,625,756,977	1,300,971,460	3,131,187,473	2,077,712,765

배당금수익	(1,215,350)	(1,081,850)	(1,081,850)	(834,850)

지분법이익	(31,552,518,884)	(29,479,646,724)	(56,517,980,568)	(45,782,561,719)

재고자산평가손익	328,418,304	796,515,729	2,197,135,803	250,841,942

단기투자자산처분이익	(28,754,696)	(99,466,497)

단기투자자산처분손실	69,439,878	18,577,686	1,222,005,384

단기투자자산평가이익	(208,238,197)	(1,693,437,777)

단기투자자산평가손실	428,250,244	30,867,966

장기투자자산평가이익	(9,409,289,301)	(108,984,502)

장기투자자산평가손실	287,077,350

장기투자자산손상차손	9,505,114	1,241,603,937	2,439,723,241	747,833,812

관계기업투자손상차손	1,273,272,025	14,008,518,040

관계기업투자처분이익	(23,765,739,579)	(20,359,676,790)

유형자산처분이익	(27,368,234)	(14,503,323)	(615,787,740)	(349,904,991)

유형자산처분손실	1,000	4,705,594	9,046,723	556,381,029

무형자산처분이익	(461,650,002)

무형자산처분손실	227,273

무형자산손상차손	84,410,000	84,410,000	2,335,800,000

외화환산이익	(64,489,633)	(1,174,975,310)	(613,763,215)	(209,780,514)

외화환산손실	426,294,432	294,547,460	318,889,365	226,244,456

기타외화환산이익	(24,454,920)	(595,313,292)	(206,540,089)	(1,767,423,184)

기타외화환산손실	115,659,848	74,453,219	396,526,963	205,630,847

파생상품평가손실	313,787,507	875,792,032

파생상품처분이익	(149,512,447)

파생상품처분손실	1,012,322,788

법인세비용	25,459,353,063	16,360,118,682	42,302,189,086	25,147,585,652

기타충당부채	70,457,520	1,917,713,149	2,799,621,754	5,359,495,022

기타	28,480,281	30,600,000	139,923,600	(163,675,110)

자산부채의 증감	(24,551,374,030)	4,443,559,903	(36,844,516,429)	(54,441,854,577)

매출채권의감소(증가)	(6,745,896,846)	25,725,956,595	4,718,592,383	(16,807,618,063)

기타채권의감소(증가)	9,993,119,518	(673,737,271)	(1,933,608,458)	(2,143,546,028)

재고자산의증가	(34,783,187,579)	(40,175,704,928)	(72,240,845,715)	(31,115,035,847)

기타유동자산의증가	(3,781,864,020)	51,718,975	(143,460,405)	(240,924,712)

기타비유동자산의증가(감소)	(2,539,070,000)	(446,000,000)	(1,678,543,000)	(612,950,000)

매입채무의증가(감소)	(5,619,516,673)	828,556,842	25,575,852,114	14,423,885,634

기타채무의증가(감소)	(12,852,699,512)	(1,519,558,362)	1,039,933,311	(5,959,639,681)

기타유동부채의증가(감소)	32,165,958,714	20,517,701,761	29,966,708,198	(2,605,450,329)

기타비유동부채의증가	88,500,000	288,314,922	53,657,636	1,939,000,000

퇴직금의지급	(2,152,402,584)	(7,146,468,738)	(8,302,276,677)	(5,835,553,221)

사외적립자산의증가(감소)	1,675,684,952	6,992,780,107	(13,900,525,816)	(5,279,842,473)

반품충당부채의감소	(204,179,857)

이자수취	4,657,914,705	6,650,743,454	12,745,101,216	12,301,130,012

이자지급	(2,672,028,460)	(1,207,365,842)	(2,974,516,395)	(2,000,056,027)

배당금의수취	22,962,838,485	25,535,029,850	45,035,029,850	40,099,834,850

법인세의납부	(20,452,178,764)	(18,506,443,223)	(32,148,269,899)	(22,836,958,995)

투자활동으로인한현금흐름	(22,048,245,541)	(21,346,523,087)	(117,792,543,120)	(192,249,083,243)

단기금융상품의증가	(1,015,000,000)	(17,010,000,000)	(19,065,775,114)	(124,837,857,024)

단기금융상품의감소	1,108,000,000	31,146,312,962	43,224,417,546	123,790,924,650

단기투자자산의취득	(94,294,408,170)	(30,908,914,452)	(187,366,295,622)	(217,382,334,251)

단기투자자산의처분	113,467,807,709	27,155,854,780	197,529,126,802	76,514,946,280

장기투자자산의취득	(14,921,584,401)	(71,203,364,098)	(3,183,366,012)

장기금융상품의증가	(33,000,000)	(38,000,000)	(86,000,000)	(96,000,000)

장기금융상품의감소	500,000

관계기업투자주식의취득	(234,000,000)	(27,233,993,157)	(9,921,750,000)

관계기업투자주식의처분	16,213,326,208	27,058,556,790

공동기업투자주식의취득	(11,795,280,000)

유형자산의취득	(29,829,714,682)	(33,087,688,503)	(81,261,626,172)	(35,838,331,757)

유형자산의처분	40,383,382	123,399,089	999,109,998	536,053,754

투자부동산의 처분	43,427,489

무형자산의취득	(1,685,003,316)	(271,834,516)	(2,013,445,093)	(2,603,712,372)

무형자산의처분	696,227,729

파생상품의처분	1,778,347,553	1,626,245,000	728,916,000

재무활동으로인한현금흐름	22,354,490,600	22,387,807,290	57,387,807,290	(16,390,191,200)

자기주식의 취득	(5,974,059,060)	(5,974,059,060)	(36,969,332,800)

자기주식의 처분	18,108,145,000

배당금의지급	(20,545,509,400)	(18,038,133,650)	(18,038,133,650)	(15,629,003,400)

단기차입금의 증가	27,000,000,000	10,000,000,000

유동성장기부채의증가	2,500,000,000

유동성장기부채의감소	(2,500,000,000)	(5,000,000,000)	(7,500,000,000)

단기차입금의증가	3,000,000,000	27,000,000,000

단기차입금의감소	(10,000,000,000)

장기차입금의증가	52,400,000,000	24,400,000,000	61,900,000,000	5,600,000,000

현금및현금성자산의증가(감소)	52,155,390,521	81,833,451,104	65,829,955,077	(114,253,620,993)

기초현금및현금성자산	221,805,288,143	155,680,459,216	155,680,459,216	269,950,544,151

외화표시현금및현금성자산의환율변동효과	(361,804,799)	880,427,850	294,873,850	(16,463,942)

기말현금및현금성자산	273,598,873,865	238,394,338,170	221,805,288,143	155,680,459,216