국보 분기보고서 (2016.09)
2. 연결재무제표

연결 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	28,709,707,592	26,759,791,757	31,669,967,169

(1)현금및현금성자산	487,223,684	434,501,253	635,178,740

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

(3)매출채권	16,488,203,133	17,850,023,850	20,351,961,091

(4)기타수취채권	602,731,989	519,580,065	884,182,968

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

(6)기타유동자산	4,017,775,351	644,543,074	973,390,273

(7)당기법인세자산	47,962,670

Ⅱ.비유동자산	55,485,913,911	56,325,646,509	59,335,534,969

(1)기타비유동금융자산	801,900,000	342,400,000	248,400,000

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

(3)기타비유동수취채권	1,131,516,341	1,487,568,121	1,576,454,641

(4)관계기업투자주식	5,898,608,509	6,223,367,543	6,231,075,196

(5)유형자산	39,842,527,989	40,424,443,640	41,286,099,301

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

(7)무형자산	5,040,692,910	5,304,975,965	5,667,600,046

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

(9)비유동이연법인세자산	61,447,740

자산총계	84,195,621,503	83,085,438,266	91,005,502,138

부채

Ⅰ.유동부채	55,206,091,994	52,453,525,451	55,303,602,002

(1)매입채무	15,400,406,035	12,891,235,556	15,090,606,881

(2)기타지급채무	1,427,375,157	1,796,460,690	1,222,087,394

(3)단기차입금	26,247,897,541	25,563,456,615	27,190,274,167

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

(5)금융보증부채	10,472,528,013	10,575,220,516	10,613,126,570

(6)기타유동부채	332,603,579	424,289,558	440,608,575

Ⅱ.비유동부채	11,098,615,598	12,222,469,273	13,081,660,754

(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	2,539,681,704	2,610,629,339	2,325,590,740

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

(5)이연법인세부채	4,526,775,770	5,479,650,894	5,436,519,247

부채총계	66,304,707,592	64,675,994,724	68,385,262,756

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	419,770,611	656,512,983	732,657,384

Ⅳ.이익잉여금	3,284,149,697	3,579,893,355	7,689,752,796

Ⅴ.비지배지분	25,802,371	11,845,972	36,637,970

자본총계	17,890,913,911	18,409,443,542	22,620,239,382

자본과부채총계	84,195,621,503	83,085,438,266	91,005,502,138

연결 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)	23,804,919,869	66,257,242,972	24,106,496,695	68,885,030,411	91,618,544,938	97,520,169,218

Ⅱ.매출원가	21,728,427,011	61,357,545,344	22,488,646,213	64,856,331,240	85,746,775,891	91,556,717,157

Ⅲ.매출총이익	2,076,492,858	4,899,697,628	1,617,850,482	4,028,699,171	5,871,769,047	5,963,452,061

Ⅳ.판매비와관리비	1,824,728,260	5,777,655,756	2,022,497,034	6,056,364,989	8,334,137,325	8,372,575,409

Ⅴ.영업이익(손실)	251,764,598	(877,958,128)	(404,646,552)	(2,027,665,818)	(2,462,368,278)	(2,409,123,348)

Ⅵ.기타수익	39,524,889	401,639,099	197,781,029	662,053,782	854,518,630	1,477,356,926

(1)배당금수익	15,000	136,206,145	1,000	181,432,408	181,432,408	183,673,843

(2)외환차익	4,958,613	46,376,395	42,774,881	68,340,928	93,228,973	83,459,873

(3)외화환산이익	10,461,358	13,820,036	14,181,646	28,806,493	6,244,620	5,195,625

(4)매도가능금융자산처분이익	8,670,753	216,890,923	228,989,111

(5)유형자산처분이익	4,999,000	4,999,000	6,311,781	125,255,333	149,268,559	506,175,209

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

(7)금융보증부채환입	(14,288,746)	102,692,503	71,177,375	103,009,356	37,906,054

(8)잡이익	33,379,664	97,545,020	37,551,902	120,756,067	160,876,340	469,863,265

Ⅶ.기타비용	88,951,213	245,820,412	92,998,989	234,523,786	1,778,137,411	6,155,097,030

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

(2)외환차손	16,394,016	49,888,680	4,366,704	35,639,245	58,363,503	55,720,541

(3)외화환산손실	22,859,499	26,140,717	5,049,642	8,614,454	1,521,663	4,415,058

(4)기타의 대손상각비	200,000,000

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

(6)금융보증비용	5,267,915,707

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

(8)잡손실	40,997,128	147,192,933	77,649,491	171,976,588	225,086,690	457,722,725

Ⅷ.금융수익	50,592,520	100,654,025	45,509,433	154,288,328	195,183,619	259,953,130

(1)이자수익	50,592,520	100,654,025	45,509,433	154,288,328	193,916,307	259,953,130

(2)외화환산이익	1,267,312

Ⅸ.금융원가	374,026,907	1,108,130,980	381,564,683	1,214,012,646	1,587,300,497	1,832,983,959

(1)이자비용	374,026,907	1,108,130,980	381,564,683	1,214,012,646	1,587,300,497	1,832,983,959

Ⅹ.지분법이익	125,101,261	202,060,044	123,457,046	198,436,723	257,654,309	476,523,563

XI.법인세비용차감전순이익(손실)	4,005,148	(1,527,556,352)	(512,462,716)	(2,461,423,417)	(4,520,449,628)	(8,183,370,718)

XⅡ.법인세비용	(188,291,458)	(976,308,820)	(85,922,155)	(465,144,244)	2,367,744	(637,760,209)

XⅢ.계속영업이익(손실)	192,296,606	(551,247,532)	(426,540,561)	(1,996,279,173)	(4,522,817,372)	(7,545,610,509)

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

XV.당기순이익(손실)	192,296,606	(551,247,532)	(426,197,361)	(1,517,234,579)	(4,043,772,778)	(6,999,513,611)

XVI.기타포괄손익	24,813,931	83,083,102	(71,339,429)	(143,389,243)	(116,657,862)	(98,145,881)

(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	(132,754,725)	(236,742,372)	29,327,281	71,678,839	(76,144,401)	65,049,114

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

2.지분법자본변동	(209,288,506)	(258,786,248)	87,243,336	145,686,843	24,633,099	(88,005,690)

XVII.총포괄손익	217,110,537	(468,164,430)	(497,536,790)	(1,660,623,822)	(4,160,430,640)	(7,097,659,492)

XVIII.당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	161,648,396	(565,203,932)	(421,756,284)	(1,498,935,615)	(4,018,980,780)	(6,945,493,656)

1.계속영업이익(손실)	161,648,396	(565,203,932)	(422,099,484)	(1,977,980,209)	(4,498,025,374)	(7,491,590,554)

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

(2)비지배지분에 귀속되는 당기순이익(손실)	30,648,210	13,956,400	(4,441,077)	18,298,964	(24,791,998)	(54,019,955)

1.계속영업이익(손실)	30,648,210	13,956,400	(4,441,077)	18,298,964	(24,791,998)	(54,019,955)

XIX.포괄손익의 귀속

(1)포괄손익, 지배기업의 소유주에게 귀속되는 지분	186,462,327	(482,120,830)	(493,095,713)	(1,642,324,858)	(4,135,638,642)	(7,043,639,537)

(2)포괄손익, 비지배지분	30,648,210	13,956,400	(4,441,077)	(18,298,964)	(24,791,998)	(54,019,955)

XX.주당이익

(1)기본주당계속영업이익(손실)	160	(561)	(419)	(1,963)	(4,465)	(7,437)

(2)희석주당이익(손실)	160	(561)	(419)	(1,963)	(4,465)	(7,437)

(3)기본주당중단영업이익(손실)	475	476	542

(4)희석주당중단영업이익(손실)	475	476	542

(5)기본주당순이익(손실)	(419)	(1,488)	(3,989)	(6,895)

(6)희석주당순이익(손실)	(419)	(1,488)	(3,989)	(6,895)

연결 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

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	주식발행초과금	기타자본	기타포괄손익누계액	이익잉여금	지배기업의 소유주에게 귀속되는 자본 합계

2014.01.01 (Ⅰ.기초자본)	5,136,520,000	1,280,000,000	7,744,671,232	667,608,270	14,848,806,647	29,677,606,149	90,657,925	29,768,264,074

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	(6,945,493,656)	(6,945,493,656)	(54,019,955)	(6,999,513,611)

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

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

(4)관계기업자본변동	(88,005,690)	(88,005,690)	(88,005,690)

(5)배당금지급	50,365,200	50,365,200	50,365,200

2014.12.31 (Ⅲ.기말자본)	5,136,520,000	1,280,000,000	7,744,671,232	732,657,384	7,689,752,796	22,583,601,412	36,637,970	22,620,239,382

2015.01.01 (Ⅰ.기초자본)	5,136,520,000	1,280,000,000	7,744,671,232	732,657,384	7,689,752,796	22,583,601,412	36,637,970	22,620,239,382

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	(4,018,980,780)	(4,018,980,780)	(24,791,998)	(4,043,772,778)

(2)보험수리적손익	(40,513,461)	(40,513,461)	(40,513,461)

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

(4)관계기업자본변동	24,633,099	24,633,099	24,633,099

(5)배당금지급	50,365,200	50,365,200	50,365,200

2015.12.31 (Ⅲ.기말자본)	5,136,520,000	1,280,000,000	7,744,671,232	656,512,983	3,579,893,355	18,397,597,570	11,845,972	18,409,443,542

2015.01.01 (Ⅰ.기초자본)	5,136,520,000	1,280,000,000	7,744,671,232	732,657,384	7,689,752,796	22,583,601,412	36,637,970	22,620,239,382

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	(1,498,935,615)	(1,498,935,615)	(18,298,964)	(1,517,234,579)

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

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

(4)관계기업자본변동	145,686,843	145,686,843	145,686,843

(5)배당금지급	50,365,200	50,365,200	50,365,200

2015.09.30 (Ⅲ.기말자본)	5,136,520,000	1,280,000,000	7,744,671,232	804,336,223	5,925,383,899	20,890,911,354	18,339,006	20,909,250,360

2016.01.01 (Ⅰ.기초자본)	5,136,520,000	1,280,000,000	7,744,671,232	656,512,983	3,579,893,355	18,397,597,570	11,845,972	18,409,443,542

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	(565,203,932)	(565,203,932)	13,956,400	(551,247,532)

(2)보험수리적손익	319,825,474	319,825,474	319,825,474

(3)매도가능금융자산의 평가손익	22,043,876	22,043,876	22,043,876

(4)관계기업자본변동	(258,786,248)	(258,786,248)	(258,786,248)

(5)배당금지급	50,365,200	50,365,200	50,365,200

2016.09.30 (Ⅲ.기말자본)	5,136,520,000	1,280,000,000	7,744,671,232	419,770,611	3,284,149,697	17,865,111,540	25,802,372	17,890,913,911

연결 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	(269,715,754)	(300,781,653)	(837,022,198)	(238,083,836)

(1)영업으로부터 창출된 현금흐름	415,006,355	254,664,631	(31,574,443)	784,640,786

(2)이자수취	49,977,997	171,913,791	295,412,997	260,607,955

(3)이자지급	(1,113,785,679)	(1,185,488,231)	(1,576,769,148)	(1,837,214,489)

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

(5)법인세납부(환급)	47,837,590	(20,247,110)	(2,466,870)	10,491,520

Ⅱ.투자활동현금흐름	(319,319,010)	1,756,097,244	3,057,463,002	604,389,057

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

(4)장기대여금의 감소	3,544,280	4,249,890	5,666,520	5,666,520

(5)보증금의 감소	712,835,000	113,220,000	143,220,000	308,809,220

(6)토지의 처분	1,315,832

(7)건물의 처분	4,465,598

(8)구축물의 처분	4,360,000

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

(10)차량운반구의 처분	9,589,000	97,654,555	121,487,275	624,702,728

(11)장기금융상품의 처분	270,000,000	270,000,000

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

(13)기타유형자산의 처분	97,869,094	98,093,600	1,872,728

(14)투자부동산의 처분	696,633,345

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

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

(17)장기대여금의 증가	(8,000,000)

(18)적립식보험(유동)의 취득	(40,000,000)

(19)장기금융상품의 취득	(459,500,000)	(407,500,000)	(574,000,000)	(723,000,000)

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

(21)보증금의 증가	(352,327,500)	(60,000,000)	(60,000,000)	(469,169,200)

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

(23)건물의 취득	(17,500,000)

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

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

(26)기타유형자산의 취득	(6,609,091)	(24,010,000)	(26,282,728)	(27,669,600)

Ⅲ.재무활동현금흐름	654,077,876	(1,292,493,710)	(2,424,763,188)	(314,586,930)

(1)단기차입금의 증가	7,126,896,432	6,355,046,617	8,288,537,501	15,296,745,179

(2)장기예수보증금의 증가	17,000,000	115,400,000	130,000,000

(3)장기차입금의 증가	1,000,000,000	1,000,000,000

(4)단기차입금의 상환	(6,442,455,506)	(7,280,051,599)	(9,915,355,053)	(15,817,539,297)

(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)	65,043,112	162,821,881	(204,322,384)	51,718,291

Ⅴ.현금및현금성자산에 대한 환율변동효과	(12,320,681)	20,192,039	3,644,897	780,567

Ⅵ.현금및현금성자산의순증가(감소)	52,722,431	183,013,920	(200,677,487)	52,498,858

Ⅶ.기초현금및현금성자산	434,501,253	635,178,740	635,178,740	582,679,882

Ⅷ.기말현금및현금성자산	487,223,684	818,192,660	434,501,253	635,178,740