국보 분기보고서 (2016.09)
4. 재무제표

재무상태표
제 63 기 3분기말 2016.09.30 현재
제 62 기말 2015.12.31 현재
제 61 기말 2014.12.31 현재
(단위 : 원)

제 63 기 3분기말	제 62 기말	제 61 기말

자산

Ⅰ.유동자산	27,000,710,389	25,758,663,950	30,298,511,468

(1)현금및현금성자산	198,710,817	204,562,264	362,649,584

(2)기타금융자산	6,716,614,920	6,850,000,000	8,160,000,000

(3)매출채권	15,216,267,417	17,350,422,894	19,434,690,236

(4)기타수취채권	590,688,468	354,468,917	745,353,264

(5)기타유동자산	3,881,270,252	538,097,260	930,564,287

(6)재고자산	397,158,515	413,180,845	665,254,097

(7)당기법인세자산	47,931,770

Ⅱ.비유동자산	53,822,581,625	54,400,002,796	57,299,397,150

(1)기타비유동금융자산	695,400,000	285,400,000	245,400,000

(2)매도가능금융자산	2,218,588,492	2,188,099,613	3,582,975,673

(3)기타비유동수취채권	1,012,439,821	1,390,274,821	1,470,274,821

(4)종속기업, 조인트벤처와 관계기업에 대한 투자자산	4,468,461,040	4,468,461,040	4,468,461,040

(5)유형자산	39,835,571,782	40,409,825,564	41,186,594,032

(6)투자부동산	55,974,238	56,596,474	537,168,545

(7)무형자산	5,040,040,820	5,303,150,131	5,664,209,212

(8)기타비유동자산	496,105,432	298,195,153	144,313,827

자산총계	80,823,292,014	80,158,666,746	87,597,908,618

부채

Ⅰ.유동부채	53,493,121,723	51,329,699,170	54,035,254,945

(1)매입채무	14,672,726,791	12,580,603,844	14,586,748,580

(2)기타지급채무	1,336,676,815	1,742,358,316	1,164,761,304

(3)단기차입금	25,347,897,541	24,803,456,615	26,480,274,167

(4)유동성장기부채	1,325,281,669	1,202,862,516	746,898,415

(5)금융보증부채	10,488,125,013	10,585,519,146	10,623,379,173

(6)기타유동부채	322,413,894	414,898,733	433,193,306

Ⅱ.비유동부채	10,624,682,492	11,715,502,205	12,577,901,682

(1)장기차입금	3,479,852,070	3,599,269,073	4,802,813,610

(2)기타비유동지급채무	359,400,000	342,400,000	311,800,000

(3)퇴직급여채무	2,503,371,065	2,610,629,339	2,325,590,740

(4)기타장기종업원급여부채	192,906,054	190,519,967	204,937,157

(5)이연법인세부채	4,089,153,303	4,972,683,826	4,932,760,175

부채총계	64,117,804,215	63,045,201,375	66,613,156,627

자본

Ⅰ.납입자본	6,416,520,000	6,416,520,000	6,416,520,000

(1)자본금	5,136,520,000	5,136,520,000	5,136,520,000

1.보통주자본금	5,136,520,000	5,136,520,000	5,136,520,000

(2)주식발행초과금	1,280,000,000	1,280,000,000	1,280,000,000

Ⅱ.기타자본구성요소	7,744,671,232	7,744,671,232	7,744,671,232

Ⅲ.기타포괄손익누계액	144,020,032	121,976,156	222,753,656

Ⅳ.이익잉여금	2,400,276,535	2,830,297,983	6,600,807,103

자본총계	16,705,487,799	17,113,465,371	20,984,751,991

자본과부채총계	80,823,292,014	80,158,666,746	87,597,908,618

포괄손익계산서
제 63 기 3분기 2016.01.01 부터 2016.09.30 까지
제 62 기 3분기 2015.01.01 부터 2015.09.30 까지
제 62 기 2015.01.01 부터 2015.12.31 까지
제 61 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 63 기 3분기	제 62 기 3분기	제 62 기	제 61 기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	19,039,075,414	58,537,122,797	22,455,354,794	63,676,486,306	85,267,457,338	89,859,741,368

Ⅱ.매출원가	17,737,393,904	55,062,834,775	21,113,042,180	60,376,866,446	80,391,772,821	84,920,430,182

Ⅲ.매출총이익	1,301,681,510	3,474,288,022	1,342,312,614	3,299,619,860	4,875,684,517	4,939,311,186

Ⅳ.판매비와관리비	1,377,357,833	4,506,986,805	1,680,928,341	5,115,202,468	7,066,965,577	6,937,191,290

Ⅴ.영업이익(손실)	(75,676,323)	(1,032,698,783)	(338,615,727)	(1,815,582,608)	(2,191,281,060)	(1,997,880,104)

Ⅵ.기타수익	22,981,643	524,303,531	147,000,780	861,856,757	1,063,719,629	1,556,029,332

(1)배당금수익	15,000	331,247,983	1,000	478,375,266	478,375,266	543,390,392

(2)외환차익	24,886,589	28,580,037	38,259,745	47,262,331	47,101,763

(3)외화환산이익	(11,812)	(4,381,430)	564,677

(4)유형자산처분이익	4,999,000	4,999,000	908,091	93,441,555	117,230,275	501,015,209

(5)매도가능금융자산처분이익	8,670,753	216,890,923

(6)보증충당부채의 환입	(12,555,746)	97,394,133	58,565,868	98,728,808	37,860,027

(7)대손충당금 환입	25,782,444	25,782,444	8,670,753

(8)잡이익	30,535,201	65,775,826	37,544,770	118,033,509	157,430,054	464,521,968

Ⅶ.기타비용	57,269,146	189,728,573	83,609,454	193,592,533	1,724,192,046	5,940,317,618

(1)매출채권처분손실	5,117,770	18,342,482	5,350,352	14,030,899	21,580,608	23,158,643

(2)외환차손	6,627,205	19,225,678	45,504	4,301,149	12,822,831	15,318,991

(3)외화환산손실	1,227,159	1,227,159	449,092

(4)기타대손상각비	200,000,000	5,267,915,707

(5)금융보증비용

(6)기부금	3,582,800	4,255,600	582,800	4,262,600	6,352,600	6,292,000

(7)매도가능금융자산손상차손	1,265,232,347	339,872,356

(8)잡손실	40,714,212	146,677,654	77,630,798	170,997,885	218,203,660	287,310,829

Ⅷ.금융수익	49,288,349	98,068,448	45,361,543	153,773,796	194,102,749	259,214,642

(1)이자수익	49,288,349	98,068,448	45,361,543	153,773,796	192,835,437	259,214,642

(2)외화환산이익	1,267,312

Ⅸ.금융원가	365,169,741	1,079,381,555	374,257,641	1,190,663,606	1,556,364,520	1,812,422,762

(1)이자비용	365,169,741	1,079,381,555	374,257,641	1,190,663,606	1,556,364,520	1,812,422,762

Ⅹ.법인세비용차감전순이익(손실)	(425,845,218)	(1,679,436,932)	(604,120,499)	(2,184,208,194)	(4,214,015,248)	(7,935,376,510)

XI.법인세비용	(214,405,320)	(979,955,211)	(111,426,916)	(447,397,800)	(55,340,195)	(755,852,408)

XⅡ.계속영업이익(손실)	(211,439,898)	(699,481,721)	(492,693,583)	(1,736,810,394)	(4,158,675,053)	(7,179,524,102)

XⅢ.중단영업이익(손실)	343,200	479,044,594	479,044,594	546,096,898

XIV.당기순이익(손실)	(211,439,898)	(699,481,721)	(492,350,383)	(1,257,765,800)	(3,679,630,459)	(6,633,427,204)

XV.기타포괄손익	234,102,437	341,869,350	(158,582,765)	(289,076,086)	(141,290,961)	(10,140,191)

(1)당기손익으로 재분류되지 않는 기타포괄손익	157,568,656	319,825,474	(100,666,710)	(215,068,082)	(40,513,461)	(163,194,995)

1.확정급여제도의 보험수리적손익의 기타포괄손익	157,568,656	319,825,474	(100,666,710)	(215,068,082)	(40,513,461)	(163,194,995)

(2)당기손익으로 재분류되는 기타포괄손익	76,533,781	22,043,876	(57,916,055)	(74,008,004)	(100,777,500)	153,054,804

1.매도가능금융자산	76,533,781	22,043,876	(57,916,055)	(74,008,004)	(100,777,500)	153,054,804

XVI.총포괄손익	22,662,539	(357,612,371)	(650,933,148)	(1,546,841,886)	(3,820,921,420)	(6,643,567,395)

XVII.주당이익

(1)기본주당계속영업이익(손실)	(210)	(694)	(489)	(1,248)	(3,653)	(6,585)

1.계속영업기본주당이익(손실)	(210)	(694)	(490)	(1,724)	(4,129)	(7,127)

2.중단영업기본주당이익(손실)	1	476	476	542

(2)희석주당이익(손실)	(210)	(694)	(489)	(1,248)	(3,653)	(6,585)

1.계속영업희석주당이익(손실)	(210)	(694)	(490)	(1,724)	(4,129)	(7,127)

2.중단영업희석주당이익(손실)	1	476	476	542

자본변동표
제 63 기 3분기 2016.01.01 부터 2016.09.30 까지
제 62 기 3분기 2015.01.01 부터 2015.09.30 까지
제 62 기 2015.01.01 부터 2015.12.31 까지
제 61 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

자본금	주식발행초과금	기타자본	기타포괄손익누계액	이익잉여금	자본 합계

2014.01.01 (Ⅰ.기초자본)	5,136,520,000	1,280,000,000	7,744,671,232	69,698,852	13,447,794,502	27,678,684,586

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	(6,633,427,204)	(6,633,427,204)

(2)보험수리적손익	(163,194,995)	(163,194,995)

(3)매도가능금융자산의 평가손익	153,054,804	153,054,804

(4)배당금지급	50,365,200	50,365,200

2014.12.31 (Ⅲ.기말자본)	5,136,520,000	1,280,000,000	7,744,671,232	222,753,656	6,600,807,103	20,984,751,991

2015.01.01 (Ⅰ.기초자본)	5,136,520,000	1,280,000,000	7,744,671,232	222,753,656	6,600,807,103	20,984,751,991

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	(3,679,630,459)	(3,679,630,459)

(2)보험수리적손익	(40,513,461)	(40,513,461)

(3)매도가능금융자산의 평가손익	(100,777,500)	(100,777,500)

(4)배당금지급	50,365,200	50,365,200

2015.12.31 (Ⅲ.기말자본)	5,136,520,000	1,280,000,000	7,744,671,232	121,976,156	2,830,297,983	17,113,465,371

2015.01.01 (Ⅰ.기초자본)	5,136,520,000	1,280,000,000	7,744,671,232	222,753,656	6,600,807,103	20,984,751,991

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	(1,257,765,800)	(1,257,765,800)

(2)보험수리적손익	(215,068,082)	(215,068,082)

(3)매도가능금융자산의 평가손익	(74,008,004)	(74,008,004)

(4)배당금지급	50,365,200	50,365,200

2015.09.30 (Ⅲ.기말자본)	5,136,520,000	1,280,000,000	7,744,671,232	148,745,652	5,077,608,021	19,387,544,905

2016.01.01 (Ⅰ.기초자본)	5,136,520,000	1,280,000,000	7,744,671,232	121,976,156	2,830,297,983	17,113,465,371

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	(699,481,721)	(699,481,721)

(2)보험수리적손익	319,825,474	319,825,474

(3)매도가능금융자산의 평가손익	(6,217,503)	(6,217,503)

(4)배당금지급	50,365,200	50,365,200

2016.09.30 (Ⅲ.기말자본)	5,136,520,000	1,280,000,000	7,744,671,232	115,758,653	2,400,276,536	16,705,487,799

현금흐름표
제 63 기 3분기 2016.01.01 부터 2016.09.30 까지
제 62 기 3분기 2015.01.01 부터 2015.09.30 까지
제 62 기 2015.01.01 부터 2015.12.31 까지
제 61 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 63 기 3분기	제 62 기 3분기	제 62 기	제 61 기

Ⅰ.영업활동현금흐름	(274,275,465)	(320,606,919)	(691,347,054)	54,417,128

(1)영업으로부터 창출된 현금흐름	382,901,078	220,207,535	92,582,174	1,047,711,733

(2)이자수취	48,598,983	171,456,556	294,332,127	259,869,467

(3)이자지급	(1,084,955,278)	(1,162,054,716)	(1,545,833,171)	(1,817,296,524)

(4)배당금수취	331,247,983	478,375,266	478,375,266	543,390,392

(5)법인세납부(환급)	47,931,769	(28,591,560)	(10,803,450)	20,742,060

Ⅱ.투자활동현금흐름	(244,426,699)	1,688,258,260	3,006,755,610	573,562,537

(1)단기금융상품의 처분	2,180,000,000	3,660,000,000	9,427,225,378	7,700,000,000

(2)단기대여금의 감소	23,486,000	6,900,000	9,303,000	10,652,000

(3)장기금융상품의 처분	270,000,000	270,000,000

(4)매도가능금융자산의 처분	304,592,959	306,142,245

(5)기계장치의 처분	780,000,000	780,000,000	584,200,000

(6)차량운반구의 처분	9,589,000	97,654,555	121,487,275	619,542,728

(7)구축물의 처분	4,360,000

(8)토지의 처분	1,315,832

(9)건물의 처분	4,465,598

(10)기타유형자산의 처분	1,872,728

(11)보증금의 감소	712,835,000	110,000,000	140,000,000	285,809,220

(12)적립식보험(유동)의 처분	300,000,000	260,000,000	113,832,000

(13)투자부동산의 처분	696,633,345

(14)단기금융상품의 취득	(2,046,614,920)	(2,907,225,378)	(7,907,225,378)	(7,020,000,000)

(15)단기대여금의 증가	(175,584,000)	(5,317,000)	(8,444,000)	(211,314,000)

(16)적립식보험(유동)의 취득	(40,000,000)

(17)장기금융상품의 취득	(410,000,000)	(370,000,000)	(520,000,000)	(720,000,000)

(18)매도가능금융자산의 취득	(2,227,500)	(295,480,416)	(297,029,702)	(3,051,014)

(19)구축물의 취득	(3,000,000)	(3,000,000)	(17,660,460)

(20)건물의 취득	(17,500,000)

(21)차량운반구의 취득	(30,445,227)	(30,445,227)	(138,255,247)

(22)기타유형자산의 취득	(3,000,000)	(24,010,000)	(24,010,000)	(27,669,600)

(23)보증금의 증가	(335,000,000)	(60,000,000)	(60,000,000)	(469,169,200)

(24)적립식보험(비유동)의 취득	(197,910,279)	(87,911,233)	(153,881,326)	(145,368,048)

Ⅲ.재무활동현금흐름	514,077,876	(1,292,493,710)	(2,474,763,188)	(564,586,930)

(1)단기차입금의 증가	6,586,896,432	6,355,046,617	8,238,537,501	14,196,745,179

(2)장기차입금의 증가	1,000,000,000	1,000,000,000

(3)장기예수보증금의증가	17,000,000	115,400,000	130,000,000

(4)단기차입금의 상환	(6,042,455,506)	(7,280,051,599)	(9,915,355,053)	(14,967,539,297)

(5)유동성장기부채의 상환	(907,637,243)	(367,723,528)	(747,580,436)	(843,827,830)

(6)장기차입금의 상환	(89,360,607)	(14,599,782)

(7)장기예수보증금의 감소	(64,800,000)	(15,000,000)

(8)배당금지급	(50,365,200)	(50,365,200)	(50,365,200)	(50,365,200)

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	(4,624,288)	75,157,631	(159,354,632)	63,392,735

Ⅴ.현금및현금성자산에 대한 환율변동효과	(1,227,159)	564,677	1,267,312	(449,092)

Ⅵ.현금및현금성자산의순증가(감소)	(5,851,447)	75,722,308	(158,087,320)	62,943,643

Ⅶ.기초현금및현금성자산	204,562,264	362,649,584	362,649,584	299,705,941

Ⅷ.기말현금및현금성자산	198,710,817	438,371,892	204,562,264	362,649,584