가온전선 분기보고서 (2017.03)
2. 연결재무제표

연결 재무상태표
제 70 기 1분기말 2017.03.31 현재
제 69 기말 2016.12.31 현재
제 68 기말 2015.12.31 현재
(단위 : 원)

제 70 기 1분기말	제 69 기말	제 68 기말

자산

유동자산	347,127,482,101	284,726,284,319	282,044,124,840

현금및현금성자산	66,668,719,122	38,528,803,804	34,733,606,041

단기금융상품	12,871,946,658	7,757,017,856	30,451,960,761

당기손익인식금융자산	14,833,611,640	9,887,195,885

매출채권	177,106,291,956	166,894,645,640	146,933,516,943

미수금	2,329,015,722	454,585,475	1,638,784,125

단기대여금	1,027,650,000	30,250,000	1,360,950,000

미수수익	17,022,242	13,285,437	25,650,656

선급금	6,510,383	2,875,000

선급비용	331,911,292	194,201,385	283,396,853

단기보증금	890,600,655

유동파생상품자산	3,147,210,138	5,060,493,195	7,182,697,518

유동확정계약자산	376,141,326	547,617,877

재고자산	67,514,327,393	55,351,668,591	59,430,586,463

선급법인세	6,523,574	6,519,174	100,480

비유동자산	233,190,298,215	233,736,247,312	238,430,133,885

장기금융상품	78,226,502	78,226,502	267,666,502

매도가능금융자산	1,036,675,504	963,043,504	886,532,000

장기대여금	667,200,000	728,245,210	808,095,210

장기미수수익	7,245,812	7,060,121	34,113,653

유형자산	210,600,194,561	211,226,289,510	212,853,657,181

투자부동산	8,248,640,628	8,282,079,860	8,416,594,424

무형자산	7,654,274,563	7,657,413,758	7,902,978,538

장기보증금	4,798,542,460	4,762,598,993	4,709,161,673

선급비용	33,402,005	31,289,854	38,849,644

비유동파생상품자산	63,785,635	2,512,485,060

비유동확정계약자산	2,110,545

자산총계	580,317,780,316	518,462,531,631	520,474,258,725

부채

유동부채	232,860,694,289	182,515,204,718	157,617,251,318

매입채무	135,906,171,655	106,951,043,334	63,729,273,369

단기차입금	10,636,381,843	14,366,374,021	13,421,352,047

유동성장기차입금	21,438,724,040	23,213,599,142	15,000,000,000

유동성회사채	29,964,367,028	29,958,754,620

유동성금융리스부채	150,726,679	149,045,116	142,525,433

유동성장기미지급금	70,291,793	69,658,468	67,181,717

미지급금	7,134,382,647	11,422,260,084	7,487,421,244

선수금	3,647,071,833	2,868,696,912	6,994,663,640

선수수익	7,025,172	6,955,608	6,688,044

예수금	69,509,950	180,657,910	200,121,804

미지급비용	17,204,999,585	16,844,623,663	8,976,479,277

미지급배당금	2,357,365,662	1,035,462	938,272

당기법인세부채	1,800,301,000	2,281,499,580	1,779,029,399

부가세예수금	673,889,290	1,445,414,611	2,221,561,777

유동파생상품부채	444,317,492	867,446,754	7,631,260,675

유동확정계약부채	1,355,168,620	1,846,894,053

비유동부채	82,655,358,644	71,955,506,543	100,277,118,083

장기차입금	54,063,500,000	15,000,000,000	37,512,485,060

회사채	29,954,083,810	29,913,576,488

장기미지급금	38,614,221	56,426,457	126,084,926

장기선수수익	55,325,578	57,134,044	64,089,652

이연법인세부채	25,951,870,533	25,848,539,013	29,593,943,128

임대보증금	2,400,000	2,400,000	2,400,000

금융리스부채	98,049,975	136,368,818	285,413,925

순확정급여부채	1,349,178,734	877,915,506	2,303,764,637

충당부채	22,638,895	22,638,895	9,358,859

파생상품부채	1,073,780,708	466,001,408

부채총계	315,516,052,933	254,470,711,261	257,894,369,401

자본

지배기업소유주지분	263,638,210,640	262,845,995,854	261,590,456,937

자본금	20,801,735,000	20,801,735,000	20,801,735,000

자본잉여금	24,211,642,565	24,211,642,565	24,211,642,565

자본조정	(1,866,920,735)	(1,866,920,735)	(1,866,920,735)

기타포괄손익누계액	420,061,821	(98,276,239)	(579,525,522)

이익잉여금	220,071,691,989	219,797,815,263	219,023,525,629

비지배지분	1,163,516,743	1,145,824,516	989,432,387

자본총계	264,801,727,383	263,991,820,370	262,579,889,324

자본과부채총계	580,317,780,316	518,462,531,631	520,474,258,725

연결 포괄손익계산서
제 70 기 1분기 2017.01.01 부터 2017.03.31 까지
제 69 기 1분기 2016.01.01 부터 2016.03.31 까지
제 69 기 2016.01.01 부터 2016.12.31 까지
제 68 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 70 기 1분기	제 69 기 1분기	제 69 기	제 68 기

3개월	누적	3개월	누적

매출액	207,365,851,931	207,365,851,931	188,338,747,407	188,338,747,407	749,444,962,711	780,951,401,009

매출 원가	(196,740,167,595)	(196,740,167,595)	(175,696,687,647)	(175,696,687,647)	(706,983,887,104)	(741,377,857,567)

매출총이익	10,625,684,336	10,625,684,336	12,642,059,760	12,642,059,760	42,461,075,607	39,573,543,442

판매비와 관리비	(7,556,536,694)	(7,556,536,694)	(7,165,107,569)	(7,165,107,569)	(25,661,056,705)	(29,695,990,297)

영업이익	3,069,147,643	3,069,147,643	5,476,952,191	5,476,952,191	16,800,018,902	9,877,553,145

기타 수익	2,600,641,951	2,600,641,951	5,400,353,302	5,400,353,302	19,128,270,383	27,887,959,640

기타 비용	(2,713,572,824)	(2,713,572,824)	(5,944,175,327)	(5,944,175,327)	(28,602,645,180)	(29,665,582,827)

금융 수익	4,926,316,555	4,926,316,555	1,866,763,201	1,866,763,201	4,407,761,433	4,193,301,887

금융 원가	(4,793,424,879)	(4,793,424,879)	(2,670,194,761)	(2,670,194,761)	(7,924,891,295)	(9,123,850,327)

법인세비용차감전순이익	3,089,108,446	3,089,108,446	4,129,698,606	4,129,698,606	3,808,514,243	3,169,381,518

법인세 비용	(404,586,294)	(404,586,294)	(957,981,974)	(957,981,974)	180,091,909	(1,033,581,308)

당기순이익(손실)	2,684,522,152	2,684,522,152	3,171,716,632	3,171,716,632	3,988,606,152	2,135,800,210

기타포괄손익	481,715,061	481,715,061	641,009,280	641,009,280	360,875,671	(781,052,194)

후속적으로 당기손익으로 재분류될 수 있는 항목	518,338,060	518,338,060	656,237,390	656,237,390	481,249,283	572,868,143

매도가능금융자산평가손익	56,078,130	56,078,130	41,720,183	41,720,183	22,980,518	160,118,220

파생상품평가손익	462,259,930	462,259,930	614,517,207	614,517,207	458,268,765	412,749,923

당기손익으로 재분류되지 않는 항목	(36,622,999)	(36,622,999)	(15,228,110)	(15,228,110)	(120,373,612)	(1,353,920,337)

확정급여제도의 재측정요소	(36,622,999)	(36,622,999)	(15,228,110)	(15,228,110)	(120,373,612)	(1,353,920,337)

총포괄손익	3,166,237,213	3,166,237,213	3,812,725,912	3,812,725,912	4,349,481,823	1,354,748,016

당기순이익(손실)의 귀속	2,684,522,152	2,684,522,152	3,171,716,632	3,171,716,632	3,988,606,152	2,135,800,210

지배기업의 소유주	2,666,829,925	2,666,829,925	3,163,995,194	3,163,995,194	3,828,909,292	2,016,603,607

비지배지분	17,692,227	17,692,227	7,721,438	7,721,438	159,696,860	119,196,603

총포괄이익(손실)의 귀속	3,166,237,213	3,166,237,213	3,812,725,912	3,812,725,912	4,349,481,823	1,354,748,016

지배기업의 소유주	3,148,544,986	3,148,544,986	3,805,004,474	3,805,004,474	4,193,089,694	1,232,491,010

비지배지분	17,692,227	17,692,227	7,721,438	7,721,438	156,392,129	122,257,006

주당이익

기본주당이익(손실)	679	679	806	806	975	513

연결 자본변동표
제 70 기 1분기 2017.01.01 부터 2017.03.31 까지
제 69 기 1분기 2016.01.01 부터 2016.03.31 까지
제 69 기 2016.01.01 부터 2016.12.31 까지
제 68 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

자본

자본금	자본잉여금	자본조정	기타포괄손익누계액	이익잉여금	지배기업소유주지분	비지배지분	자본 합계

2015.01.01 (기초자본 (소급적용전))	20,801,735,000	24,211,642,565	(1,866,920,735)	(1,149,183,333)	220,717,022,630	262,714,296,127	867,175,381	263,581,471,508

회계정책 변경효과

기초자본(소급적용후)

당기순이익(손익)	2,016,603,607	2,016,603,607	119,196,603	2,135,800,210

순확정급여제도의 재측정요소	(1,353,770,408)	(1,353,770,408)	(149,929)	(1,353,920,337)

매도가능금융자산평가손익	160,118,220	160,118,220	160,118,220

파생상품평가손익	409,539,591	409,539,591	3,210,332	412,749,923

총포괄손익	569,657,811	662,833,199	1,232,491,010	122,257,006	1,354,748,016

연결범위의 변동액

연차배당	(2,356,330,200)	(2,356,330,200)	(2,356,330,200)

2015.12.31 (기말자본)	20,801,735,000	24,211,642,565	(1,866,920,735)	(579,525,522)	219,023,525,629	261,590,456,937	989,432,387	262,579,889,324

2016.01.01 (기초자본 (소급적용전))	20,801,735,000	24,211,642,565	(1,866,920,735)	(579,525,522)	219,023,525,629	261,590,456,937	989,432,387	262,579,889,324

회계정책 변경효과

기초자본(소급적용후)

당기순이익(손익)	3,828,909,292	3,828,909,292	159,696,860	3,988,606,152

순확정급여제도의 재측정요소	(117,068,881)	(117,068,881)	(3,304,731)	(120,373,612)

매도가능금융자산평가손익	22,980,518	22,980,518	22,980,518

파생상품평가손익	458,268,765	458,268,765	458,268,765

총포괄손익	481,249,283	3,711,840,411	4,193,089,694	156,392,129	4,349,481,823

연결범위의 변동액

연차배당	(2,356,330,200)	(2,356,330,200)	(2,356,330,200)

2016.12.31 (기말자본)	20,801,735,000	24,211,642,565	(1,866,920,735)	(98,276,239)	220,379,035,840	263,427,216,431	1,145,824,516	263,991,820,370

2016.01.01 (기초자본 (소급적용전))	20,801,735,000	24,211,642,565	(1,866,920,735)	(579,525,522)	219,023,525,629	261,590,456,937	989,432,387	262,579,889,324

회계정책 변경효과	515,273,258	515,273,258	515,273,258

기초자본(소급적용후)	20,801,735,000	24,211,642,565	(1,866,920,735)	(579,525,522)	219,538,798,887	262,105,730,195	989,432,387	263,095,162,582

당기순이익(손익)	3,163,995,194	3,163,995,194	7,721,438	3,171,716,632

순확정급여제도의 재측정요소	(15,228,110)	(15,228,110)	(15,228,110)

매도가능금융자산평가손익	41,720,183	41,720,183	41,720,183

파생상품평가손익	614,517,207	614,517,207	614,517,207

총포괄손익	656,237,390	3,148,767,084	3,805,004,474	7,721,438	3,812,725,912

연결범위의 변동액

연차배당	(2,356,330,200)	(2,356,330,200)	(2,356,330,200)

2016.03.31 (기말자본)	20,801,735,000	24,211,642,565	(1,866,920,735)	76,711,868	220,331,235,771	263,554,404,469	997,153,825	264,551,558,294

2017.01.01 (기초자본 (소급적용전))	20,801,735,000	24,211,642,565	(1,866,920,735)	(98,276,239)	219,797,815,263	262,845,995,854	1,145,824,516	263,991,820,370

회계정책 변경효과

기초자본(소급적용후)

당기순이익(손익)	2,666,829,925	2,666,829,925	17,692,227	2,684,522,152

순확정급여제도의 재측정요소	(36,622,999)	(36,622,999)	(36,622,999)

매도가능금융자산평가손익	56,078,130	56,078,130	56,078,130

파생상품평가손익	462,259,930	462,259,930	462,259,930

총포괄손익	518,338,060	2,630,206,926	3,148,544,986	17,692,227	3,166,237,213

연결범위의 변동액

연차배당	(2,356,330,200)	(2,356,330,200)	(2,356,330,200)

2017.03.31 (기말자본)	20,801,735,000	24,211,642,565	(1,866,920,735)	420,061,821	220,071,691,989	263,638,210,640	1,163,516,743	264,801,727,383

연결 현금흐름표
제 70 기 1분기 2017.01.01 부터 2017.03.31 까지
제 69 기 1분기 2016.01.01 부터 2016.03.31 까지
제 69 기 2016.01.01 부터 2016.12.31 까지
제 68 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 70 기 1분기	제 69 기 1분기	제 69 기	제 68 기

영업활동현금흐름	(5,462,588,246)	(1,264,982,119)	37,730,222,768	36,446,024,167

당기순이익(손실)	2,684,522,152	3,171,716,632	2,892,112,317	2,135,800,210

비현금 항목의 조정	2,950,156,092	8,050,361,704	13,433,189,612	18,107,498,097

퇴직급여	572,639,877	575,387,034	2,280,133,351	2,106,514,400

감가상각비	1,526,727,012	1,544,427,669	6,081,256,583	6,365,094,657

무형자산처분손실	63,838,045

대손상각비	354,508,614	581,602,042	45,604,877	4,336,305,159

기타의 대손상각비	1,286,709,338	217,484,417

외화환산손실	691,161,855	1,224,974,956	1,519,524,728	1,572,051,208

유형자산처분손실	1,000	1,000

투자부동산처분손실	19,128,988

재고자산처분이익	(161,676,903)

재고자산처분손실	12,930,882	118,049,274

재고자산평가손실	101,293,243	236,825,375	1,411,441,210	(103,473,780)

파생상품평가손실	3,183,441,967	4,134,202,621	554,600,630	23,335,915,101

확정계약손실	605,452,469	702,555,912	7,443,792,466

매출채권처분손실	422,959,384

외환환산이익	(3,568,905,774)	(1,434,817,713)	(765,530,926)	(311,099,348)

유형자산처분이익	(5,183,400)	(44,957,637)	(44,999,000)

파생상품평가이익	(844,572,739)	(446,616,420)	(2,548,008,135)	(24,734,301,545)

확정계약이익	(731,972,006)	(873,413,552)	(6,677,664,712)

매도가능증권처분이익	(543,531,131)

이자 수익	(116,715,496)	(156,095,788)	(517,663,309)	(278,848,981)

이자비용	787,503,075	990,253,964	3,738,226,845	4,403,460,266

배당금수익	(18,440,000)	(1,539,248)

법인세비용	404,586,294	957,981,974	(523,322,122)	1,033,581,308

판매보증충당부채 전입(환입)	161,748	13,280,036	(11,163,238)

매도가능증권처분손실	389,448	7,578,980

매도가능증권손상차손	135,098,807	316,380,500

당기손익인식금융자산 평가이익	(9,808,899)	(1,493,282)

운전자본의 변동	(10,308,718,788)	(11,669,238,045)	24,416,452,220	17,826,903,513

매출채권	(16,458,063,797)	(18,159,789,508)	(16,673,338,609)	15,460,050,845

미수금	(1,876,169,151)	1,063,678,708	1,170,426,214	419,098,556

선급금	(6,510,383)	(19,751)	2,875,000	66,175,920

선급비용	(135,765,525)	15,659,320	(42,767,861)	28,611,888

부가세대급금

재고자산	(12,263,952,045)	(3,221,286,530)	3,387,671,068	4,766,668,504

매입채무	29,103,232,285	14,071,646,695	42,727,768,372	(5,627,267,065)

미지급금	(4,286,383,391)	(261,165,260)	4,413,692,871	(46,378,579)

선수금	778,374,921	(1,467,195,881)	(4,125,966,728)	4,658,229,427

예수금	(111,147,960)	(50,133,211)	(19,463,894)	30,572,112

미지급비용	394,741,236	485,385,355	7,742,739,172	(1,559,812,164)

부가세예수금	(771,525,321)	(1,248,052,319)	(776,147,166)	1,408,214,906

파생상품자산및부채	623,539,570	(6,561,294,804)	193,871,658

확정계약자산및부채	(195,839,890)	3,320,082,791	533,148,422

판매보증충당부채

장기미지급금	(17,178,911)

관계사전출입	431,695,783	413,243,804	332,226,888

퇴직금의지급	(149,463,570)	(88,449,433)	(604,066,825)	172,534,363

사외적립자산의 납입	(3,847,659,017)	(2,543,126,695)

미수수익	67,232,949

당기손익인식금융자산	(4,936,606,856)	(9,885,702,603)

법인세의납부	(788,547,702)	(817,822,410)	(3,011,531,381)	(1,624,177,653)

투자활동현금흐름	(2,635,199,787)	(561,087,821)	16,333,636,852	(21,871,339,936)

장단기금융상품의감소	20,000,000,000	20,189,440,000

장단기금융상품의증가	(20,000,000,000)

대여금의감소	63,650,000	86,800,000	1,626,550,000	366,500,000

대여금의증가	(1,000,004,790)	(1,553,379,763)	(942,850,000)

매도가능금융자산의처분	19,690,552	1,459,528,797

매도가능금융자산의취득	(19,703,123,288)	(70,080,000)	(205,000)

유형자산의 처분	4,686,400	44,963,637	45,000,000

유형자산의 취득	(865,056,636)	(1,020,085,366)	(4,667,579,156)	(2,931,284,713)

투자부동산의처분	18,181,818

보증금의감소	240,000,000	150,000,000	467,867,333	371,400,000

보증금의증가	(1,191,267,761)	(230,000,000)	(519,206,191)	(445,000,000)

배당금의수취	18,440,000	1,539,248

이자의수취	112,793,000	155,320,833	607,752,485	185,849,914

무형자산의 처분	169,177,955

무형자산의취득

재무활동현금흐름	36,241,208,864	9,352,163,093	(50,268,807,005)	(973,280,972)

단기차입금의증가	10,512,184,249	23,639,843,809	70,207,064,307	259,281,296,504

단기차입금의감소	(13,689,109,488)	(13,421,352,045)	(69,576,754,788)	(268,800,722,280)

리스부채의 증감	(36,637,280)	(38,635,150)	(152,585,075)	(136,322,973)

회사채의발행	29,878,100,000

회사채의상환	(30,000,000,000)	(30,000,000,000)

이자의지급	(678,228,617)	(827,693,521)	(3,390,201,249)	(3,839,302,023)

배당금의지급	(2,356,330,200)	(2,356,330,200)

장기차입금의증가	40,133,000,000	15,000,000,000

장기차입금의감소	(15,000,000,000)

현금및현금성자산의 증가	28,143,420,831	7,526,093,153	3,795,052,615	13,601,403,259

외화표시 현금및 현금성자산의 환율변동효과	(3,505,513)	(301,030,466)	145,148	14,925,386

기초현금및현금성자산	38,528,803,804	34,733,606,041	34,733,606,041	21,117,277,396

기말의현금및현금성자산	66,668,719,122	41,958,668,728	38,528,803,804	34,733,606,041