덕성 분기보고서 (2016.09)
2. 연결재무제표

- 제51기 3분기 및 제50기 3분기 연결재무제표는 감사또는 검토받지 않은 한국채 택국제회계기준에 의해 작성되었습니다

연결 재무상태표
제 51 기 3분기말 2016.09.30 현재
제 50 기말 2015.12.31 현재
제 49 기말 2014.12.31 현재
(단위 : 원)

제 51 기 3분기말	제 50 기말	제 49 기말

자산

Ⅰ.유동자산	71,359,370,192	63,050,506,173	63,179,025,678

(1)현금및현금성자산	7,865,355,593	5,754,595,334	6,515,262,261

(2)단기금융상품	16,985,925,583	16,811,197,484	16,448,023,426

(3)당기손익인식금융자산	4,534,805,920	4,991,378,005	3,033,734,354

(4)매도가능금융자산

(5)매출채권 및 기타채권	21,016,383,012	16,871,323,682	18,175,359,633

(6)재고자산	19,887,401,944	17,987,480,708	18,493,797,071

(7)금융리스채권	197,795,184	164,829,295

(8)기타유동금융자산	871,702,956	469,701,665	512,848,933

Ⅱ.비유동자산	38,191,744,362	34,220,636,925	34,769,228,859

(1)장기금융상품	246,698,489	231,398,489	204,550,504

(2)매도가능금융자산	5,620,920,851	4,283,454,101	3,914,210,362

(3)기타금융자산	595,836,078	434,836,078	618,446,078

(4)금융리스채권	675,800,212	824,146,600	988,975,895

(5)관계기업투자	841,985,234	896,453,020	1,301,115,230

(6)유형자산	26,227,508,414	23,719,108,543	24,198,415,498

(7)투자부동산	133,590,000	133,590,000	133,590,000

(8)영업권 이외의 무형자산	780,195,968	790,414,260	767,451,863

(9)이연법인세자산	2,501,851,846	2,270,070,073	2,000,742,944

(10)기타비유동금융자산	567,357,270	637,165,761	641,730,485

자산총계	109,551,114,554	97,271,143,098	97,948,254,537

부채

Ⅰ.유동부채	36,630,875,860	27,767,736,225	28,789,516,193

(1)매입채무 및 기타채무	14,231,753,909	9,036,926,927	8,693,660,258

(2)단기차입금	18,972,974,040	15,246,365,144	17,815,115,697

(3)유동성장기차입금	965,800,000	833,500,000	235,000,000

(4)당기법인세부채	490,756,749	296,656,171	293,848,705

(5)기타유동비금융부채	1,969,591,162	2,354,287,983	1,751,891,533

Ⅱ.비유동부채	7,871,337,947	6,008,302,991	6,482,705,395

(1)장기차입금	5,216,500,000	3,741,900,000	4,503,900,000

(2)기타금융부채	98,000,000	83,000,000	113,000,000

(3)확정급여부채	2,556,837,947	2,183,402,991	1,865,805,395

부채총계	44,502,213,807	33,776,039,216	35,272,221,588

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	65,048,900,747	63,495,103,882	62,676,032,949

Ⅱ.납입자본	8,536,000,000	8,536,000,000	8,536,000,000

(1)자본금	8,536,000,000	8,536,000,000	8,536,000,000

Ⅲ.기타불입자본	8,199,242,227	8,199,242,227	8,199,242,227

Ⅳ.이익잉여금(결손금)	47,629,118,642	45,870,977,724	45,858,963,616

Ⅴ.기타자본구성요소	684,539,878	888,883,931	81,827,106

Ⅵ.비지배지분

자본총계	65,048,900,747	63,495,103,882	62,676,032,949

자본과부채총계	109,551,114,554	97,271,143,098	97,948,254,537

연결 포괄손익계산서
제 51 기 3분기 2016.01.01 부터 2016.09.30 까지
제 50 기 3분기 2015.01.01 부터 2015.09.30 까지
제 50 기 2015.01.01 부터 2015.12.31 까지
제 49 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 51 기 3분기	제 50 기 3분기	제 50 기	제 49 기

3개월	누적	3개월	누적

Ⅰ.매출액	26,955,649,172	77,913,981,216	20,790,469,051	57,625,018,982	76,938,066,320	82,288,346,835

(1)제품매출	16,964,298,444	51,594,033,279	15,559,690,323	43,241,822,657	57,009,808,578	72,700,692,634

(2)상품매출	9,986,850,728	26,306,447,937	5,145,278,728	14,227,733,825	19,651,295,242	9,502,961,201

(3)기타매출	4,500,000	13,500,000	85,500,000	155,462,500	276,962,500	84,693,000

Ⅱ.매출원가	23,193,699,627	66,902,189,529	18,017,801,329	50,102,645,550	67,410,980,224	71,093,725,366

(1)제품 매출원가	14,529,149,819	44,580,224,107	14,010,586,337	38,924,105,479	51,924,736,894	64,865,039,370

(2)상품매출원가	8,664,549,808	22,321,965,422	4,007,214,992	11,178,540,071	15,486,243,330	6,228,685,996

Ⅲ.매출총이익	3,761,949,545	11,011,791,687	2,772,667,722	7,522,373,432	9,527,086,096	11,194,621,469

Ⅳ.판매비와관리비	2,134,593,238	6,489,684,557	1,953,932,135	5,627,265,192	7,753,124,158	8,226,339,045

Ⅴ.연구개발비	217,185,855	790,338,984	292,997,251	943,164,743	1,229,210,383	1,337,822,519

Ⅵ.영업이익(손실)	1,410,170,452	3,731,768,146	525,738,336	951,943,497	544,751,555	1,630,459,905

Ⅶ.금융수익	122,278,884	363,496,352	126,810,408	375,703,652	508,091,163	692,580,627

Ⅷ.금융비용	148,352,144	451,204,909	148,425,109	490,340,963	570,230,815	815,514,992

Ⅸ.기타영업외수익	396,095,288	1,196,788,463	676,654,810	1,491,412,333	1,588,079,056	1,382,034,948

(1)수수료수익	9,929,790	9,929,790

(2)배당금수익	72,732

(3)외환차익	87,753,540	525,177,512	276,645,749	541,600,824	652,669,044	807,802,908

(4)외화환산이익	595,403	339,282,423	454,215,335	277,947,291	169,799,065

(5)당기손익인식금융자산평가이익	121,058,896	12,833,414	(32,287,443)	70,955,186	94,663,582	70,868,852

(6)당기손익인식금융자산처분이익	9,902,360	35,500,000	197,774,619	162,470,694	37,048,680

(7)매도가능금융자산처분이익	34,619,569	34,619,569	49,502,609

(8)유형자산처분이익	24,999,000	1,420,402	62,690,021	62,690,021	27,310,185

(9)관계기업투자주식처분이익	103,124,209

(10)기타	187,282,852	623,280,774	56,093,679	119,626,989	189,964,856	219,629,917

Ⅹ.기타영업외비용	878,359,946	2,286,952,269	329,048,050	897,679,868	1,159,910,594	1,771,089,763

(1)외환차손	240,381,368	1,100,182,293	61,995,249	305,493,765	463,719,127	675,931,489

(2)외화환산손실	475,789,018	351,233,835	(224,736)	5,262,425	13,100,463	128,207,223

(3)당기손익금융자산평가손실	36,999,612	140,271,227	175,575,152	274,702,944	27,233,508

(4)당기손익금융자산처분손실	118,803,765	280,252,000

(5)매도가능금융자산처분손실	2,149,864

(6)기타	162,189,560	679,732,764	127,006,310	411,348,526	408,388,060	657,315,679

XI.지분법투자이익	(24,066,407)	(51,001,657)	(40,505,535)	(28,330,496)	(208,605,450)	10,421,425

XⅡ.법인세비용차감전순이익(손실)	877,766,127	2,502,894,126	811,224,860	1,402,708,155	702,174,915	1,128,892,150

XⅢ.법인세비용	185,719,505	428,164,628	205,540,303	380,602,438	179,751,565	369,042,537

XIV.당기순이익(손실)	692,046,622	2,074,729,498	605,684,557	1,022,105,717	522,423,350	759,849,613

XV.기타포괄손익	(401,808,535)	(204,344,053)	49,112,213	1,128,360,478	1,000,271,888	(117,579,928)

(1)당기손익으로 재분류되지 않는 세전기타포괄손익	193,215,063	(61,680,168)

1.보험수리적손익	247,711,619	(79,077,138)

2.당기손익으로 재분류되지 않은 항목의 법인세	(54,496,556)	17,396,970

(2)당기손익으로 재분류되는 세전기타포괄손익	(401,808,535)	(204,344,053)	49,112,213	1,128,360,478	807,056,825	(55,899,760)

1.매도가능금융자산의 평가이익	(177,188,622)	126,941,955	(69,019,886)	1,069,963,387	853,916,942	(129,200,782)

2.외화환산외환차이	(194,104,013)	(299,130,101)	123,518,447	195,989,940	65,775,912	50,048,917

3.지분법자본변동	(89,099,227)	(5,421,381)	(53,957,082)	97,799,096	96,443,202	(6,630,855)

4.당기손익으로 재분류되는 항목의 법인세	58,583,327	(26,734,526)	48,570,734	(235,391,945)	(209,079,231)	29,882,960

XVI.당기총포괄손익	290,238,087	1,870,385,445	654,796,770	2,150,466,195	1,522,695,238	642,269,685

XVII.주당이익

(1)보통주 기본주당이익(손실)	44	132	36	63	29	45

(2)보통주 희석주당이익(손실)	44	132	36	63	29	45

(3)구형우선주 기본주당이익(손실)	50	151	73	100	79	95

(4)구형우선주 희석주당이익(손실)	50	151	73	100	79	95

연결 자본변동표
제 51 기 3분기 2016.01.01 부터 2016.09.30 까지
제 50 기 3분기 2015.01.01 부터 2015.09.30 까지
제 50 기 2015.01.01 부터 2015.12.31 까지
제 49 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

자본금	주식발행초과금	자기주식	자기주식처분손익	미처분이익잉여금(미처리결손금)	기타자본	비지배지분	자본 합계

2014.01.01 (Ⅰ.기초자본)	8,536,000,000	12,751,472,957	(4,552,230,730)	0	45,864,418,476	137,726,866	62,737,387,569

Ⅱ.자본의 변동	(1)배당금지급	(703,624,305)	(703,624,305)

(2)포괄손익	1.당기순이익(손실)	759,849,613	759,849,613

2.기타포괄손익	(61,680,168)	(55,899,760)	(117,579,928)

3.총포괄손익	0	0	698,169,445	(55,899,760)	642,269,685

(3)자기주식처분손실	0

(4)자본 증가(감소) 합계	0	0	0	(5,454,860)	(55,899,760)	(61,354,620)

2014.12.31 (Ⅲ.기말자본)	8,536,000,000	12,751,472,957	(4,552,230,730)	0	45,858,963,616	81,827,106	62,676,032,949

2015.01.01 (Ⅰ.기초자본)	8,536,000,000	12,751,472,957	(4,552,230,730)	0	45,858,963,616	81,827,106	62,676,032,949

Ⅱ.자본의 변동	(1)배당금지급	(703,624,305)	(703,624,305)

(2)포괄손익	1.당기순이익(손실)	522,423,350	522,423,350

2.기타포괄손익	193,215,063	807,056,825	1,000,271,888

3.총포괄손익	715,638,413	807,056,825	1,522,695,238

(3)자기주식처분손실

(4)자본 증가(감소) 합계	12,014,108	807,056,825	819,070,933

2015.12.31 (Ⅲ.기말자본)	8,536,000,000	12,751,472,957	(4,552,230,730)	0	45,870,977,724	888,883,931	63,495,103,882

2015.01.01 (Ⅰ.기초자본)	8,536,000,000	12,751,472,957	(4,552,230,730)	0	45,858,963,616	81,827,106	62,676,032,949

Ⅱ.자본의 변동	(1)배당금지급	(703,624,305)	(703,624,305)

(2)포괄손익	1.당기순이익(손실)	1,022,105,717	1,022,105,717

2.기타포괄손익	1,128,360,478	1,128,360,478

3.총포괄손익	1,022,105,717	1,128,360,478	2,150,466,195

(3)자기주식처분손실

(4)자본 증가(감소) 합계	318,481,412	1,128,360,478	1,446,841,890

2015.09.30 (Ⅲ.기말자본)	8,536,000,000	12,751,472,957	(4,552,230,730)	0	46,177,445,028	1,210,187,584	64,122,874,839

2016.01.01 (Ⅰ.기초자본)	8,536,000,000	12,751,472,957	(4,552,230,730)	0	45,870,977,724	888,883,931	63,495,103,882

Ⅱ.자본의 변동	(1)배당금지급	(316,588,580)	(316,588,580)

(2)포괄손익	1.당기순이익(손실)	2,074,729,498	2,074,729,498

2.기타포괄손익	(204,344,053)	(204,344,053)

3.총포괄손익	2,074,729,498	(204,344,053)	1,870,385,445

(3)자기주식처분손실

(4)자본 증가(감소) 합계	1,758,140,918	(204,344,053)	1,553,796,865

2016.09.30 (Ⅲ.기말자본)	8,536,000,000	12,751,472,957	(4,552,230,730)	0	47,629,118,642	684,539,878	65,048,900,747

연결 현금흐름표
제 51 기 3분기 2016.01.01 부터 2016.09.30 까지
제 50 기 3분기 2015.01.01 부터 2015.09.30 까지
제 50 기 2015.01.01 부터 2015.12.31 까지
제 49 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 51 기 3분기	제 50 기 3분기	제 50 기	제 49 기

Ⅰ.영업활동현금흐름	2,218,712,708	4,269,745,361	5,690,869,025	3,906,697,117

(1)당기순이익(손실)	2,074,729,498	1,022,105,717	522,423,350	759,849,613

(2)현금의 유출이없는 비용등의 가산	4,016,269,904	3,582,342,657	4,650,065,877	5,090,612,065

1.퇴직급여	456,274,806	506,406,538	686,852,572	651,540,388

2.감가상각비	1,687,810,297	1,648,483,298	2,206,361,299	2,073,362,648

3.무형자산상각비	14,618,292	13,876,731	19,019,487	14,984,337

4.대손상각비	420,158,099	319,453,669	491,441,282	725,608,901

5.외화환산손실	351,233,839	5,262,425	13,100,463	128,207,223

6.매도가능금융자산 처분손실	2,149,864

7.당기손익인식금융자산 처분손실	118,803,765	280,252,000

8.매도가능금융자산손상차손

9.유형자산처분손실

10.이자비용	451,204,909	490,340,963	570,230,815	815,514,992

11.당기손익금융자산평가손실	36,999,612	175,575,152	274,702,944	27,233,508

12.관계기업손실	51,001,657	42,341,443	208,605,450	2,715,667

13.법인세비용	428,164,628	380,602,438	179,751,565	369,042,537

(3)현금의 유입이없는 수익등의 차감	(411,826,529)	(1,209,969,329)	(1,243,606,529)	(1,060,319,842)

1.배당금수익	(72,732)

2.지분법투자이익	(13,137,092)

3.외화환산이익	(595,403)	(454,215,335)	(277,947,291)	(169,799,065)

4.대손충당금환입

5.당기손익인식금융자산평가이익	(12,833,414)	(70,955,186)	(94,663,582)	(70,868,852)

6.당기손익인식금융자산처분이익	(9,902,360)	(197,774,619)	(162,470,694)	(37,048,680)

7.매도가능금융자산처분이익	(34,619,569)	(34,619,569)	(49,502,609)

8.이자수익	(363,496,352)	(375,703,652)	(508,091,163)	(692,580,627)

9.유형자산처분이익	(24,999,000)	(62,690,021)	(62,690,021)	(27,310,185)

10.관계기업투자처분이익	(14,010,947)	(103,124,209)

(4)영업활동으로 인한 자산부채의 변동	(2,870,647,570)	1,467,204,883	2,474,634,130	302,982,506

1.매출채권의 감소(증가)	(4,920,828,688)	213,497,693	688,454,757	2,059,459,466

2.기타채권의 감소(증가)	31,372,858	(64,065,013)	21,749,385	(8,103,222)

3.재고자산의감소( 증가)	(1,881,921,236)	(594,893,524)	506,316,363	733,869,080

4.기타금융자산의 감소(증가)	(161,000,000)	183,610,000	183,610,000	139,390,000

5.기타자산의 감소(증가)	(332,192,800)	13,777,256	47,711,992	(26,198,420)

6.매입채무의 증가(감소)	3,726,886,851	2,052,491,305	418,399,827	(2,646,521,897)

7.기타채무의 증가(감소)	1,119,572,116	(343,520,497)	157,538,713	322,976,719

8.기타금융부채의 증가(감소)	15,000,000	(30,000,000)	(30,000,000)	65,000,000

9.순확정급여부채의감소	(82,839,850)	(104,844,659)	(121,543,357)	(446,643,540)

10.기타부채의 증가(감소)	(384,696,821)	141,152,322	602,396,450	109,754,320

(5)이자수취	348,844,116	433,291,744	577,047,449	711,077,031

(6)배당금수취	219,327,732

(7)이자지급	(444,121,110)	(500,468,926)	(579,848,237)	(640,658,492)

(8)법인세납부(환급)	(494,535,601)	(524,761,385)	(709,847,015)	(1,476,173,496)

Ⅱ.투자활동현금흐름	(4,983,720,362)	(2,124,719,262)	(3,007,635,309)	(2,388,579,142)

(1)투자활동으로인한 현금유입액	15,039,289,334	17,522,190,724	21,606,254,965	21,054,419,561

1.단기금융상품의 감소	12,550,958,111	12,240,514,700	16,323,079,236	15,913,989,780

2.장기금융상품의감소	2,700,000	2,700,000	3,600,000	8,273,959

3.당기손익인식금융자산의 처분	2,313,603,492	2,162,337,186	2,162,337,186	3,442,978,680

4.금융리스채권의회수	147,027,731

5.매도가능금융자산의 처분	3,004,916,599	3,004,916,599	1,634,254,427

6.국고보조금의 증가

7.유형자산의 처분	25,000,000	111,722,239	112,321,944	54,922,715

(2)투자활동으로인한 현금유출액	(20,023,009,696)	(19,646,909,986)	(24,613,890,274)	(23,442,998,703)

1.단기금융상품의 증가	(12,725,686,210)	(12,558,447,611)	(16,686,253,294)	(16,448,023,426)

2.당기손익인식금융자산의 취득	(1,990,099,010)	(4,137,549,505)	(4,137,549,505)	(4,019,229,010)

3.장기금융상품의 증가	(18,000,000)	(18,000,000)	(30,447,985)	(24,000,000)

4.매도가능금융자산의 취득	(1,210,524,795)	(2,089,999,656)	(2,089,999,656)	(473,756,160)

5.관계기업투자주식의취득

6.유형자산의 취득	(4,074,299,681)	(811,881,090)	(1,627,657,950)	(2,191,505,747)

7.무형자산의 취득	(4,400,000)	(31,032,124)	(41,981,884)	(286,484,360)

Ⅲ.재무활동현금흐름	5,016,920,316	(2,481,249,800)	(3,435,874,858)	(3,347,319,711)

(1)재무활동으로 인한 현금유입액	18,777,918,896	14,076,974,505	17,851,549,447	27,225,279,594

1.단기차입금의 증가	16,581,218,896	14,005,474,505	17,780,049,447	26,754,179,594

2.자기주식의 감소

3.장기차입금의 증가	2,196,700,000	71,500,000	71,500,000	471,100,000

(2)재무활동으로 인한 현금유출액	(13,760,998,580)	(16,558,224,305)	(21,287,424,305)	(30,572,599,305)

1.단기차입금의 상환	(12,854,610,000)	(15,816,200,000)	(20,348,800,000)	(29,650,635,000)

2.유동성장기차입금의 상환	(589,800,000)	(38,400,000)	(235,000,000)	(218,340,000)

3.배당금의 지급	(316,588,580)	(703,624,305)	(703,624,305)	(703,624,305)

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	2,251,912,662	(336,223,701)	(752,641,142)	(1,829,201,736)

Ⅴ.기초현금및현금성자산	5,754,595,334	6,515,262,261	6,515,262,261	8,387,340,369

Ⅵ.현금및현금성자산에 대한 환율변동효과	(141,152,403)	41,548,387	(8,025,785)	(42,876,372)

Ⅶ.기말현금및현금성자산	7,865,355,593	6,220,586,947	5,754,595,334	6,515,262,261