덕성 반기보고서 (2016.06)
2. 연결재무제표

연결 재무상태표
제 51 기 반기말 2016.06.30 현재
제 50 기말 2015.12.31 현재
제 49 기말 2014.12.31 현재
(단위 : 원)

제 51 기 반기말	제 50 기말	제 49 기말

자산

Ⅰ.유동자산	70,276,797,295	63,050,506,173	63,179,025,678

(1)현금및현금성자산	8,791,587,485	5,754,595,334	6,515,262,261

(2)단기금융상품	17,176,794,705	16,811,197,484	16,448,023,426

(3)당기손익인식금융자산	2,423,648,014	4,991,378,005	3,033,734,354

(4)매도가능금융자산

(5)매출채권 및 기타채권	21,428,095,213	16,871,323,682	18,175,359,633

(6)재고자산	19,717,152,955	17,987,480,708	18,493,797,071

(7)금융리스채권	197,795,184	164,829,295

(8)기타유동금융자산	541,723,739	469,701,665	512,848,933

Ⅱ.비유동자산	36,495,939,203	34,220,636,925	34,769,228,859

(1)장기금융상품	241,598,489	231,398,489	204,550,504

(2)매도가능금융자산	5,798,109,473	4,283,454,101	3,914,210,362

(3)기타금융자산	431,836,078	434,836,078	618,446,078

(4)금융리스채권	725,249,008	824,146,600	988,975,895

(5)관계기업투자	923,016,721	896,453,020	1,301,115,230

(6)유형자산	24,433,223,645	23,719,108,543	24,198,415,498

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

(8)영업권 이외의 무형자산	785,117,621	790,414,260	767,451,863

(9)이연법인세자산	2,415,806,043	2,270,070,073	2,000,742,944

(10)기타비유동금융자산	608,392,125	637,165,761	641,730,485

자산총계	106,772,736,498	97,271,143,098	97,948,254,537

부채

Ⅰ.유동부채	36,213,004,396	27,767,736,225	28,789,516,193

(1)매입채무 및 기타채무	14,988,192,925	9,036,926,927	8,693,660,258

(2)단기차입금	17,940,937,697	15,246,365,144	17,815,115,697

(3)유동성장기차입금	921,700,000	833,500,000	235,000,000

(4)당기법인세부채	399,030,681	296,656,171	293,848,705

(5)기타유동비금융부채	1,963,143,093	2,354,287,983	1,751,891,533

Ⅱ.비유동부채	5,801,069,442	6,008,302,991	6,482,705,395

(1)장기차입금	3,260,500,000	3,741,900,000	4,503,900,000

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

(3)확정급여부채	2,442,569,442	2,183,402,991	1,865,805,395

부채총계	42,014,073,838	33,776,039,216	35,272,221,588

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	64,758,662,660	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)	46,937,072,020	45,870,977,724	45,858,963,616

Ⅴ.기타자본구성요소	1,086,348,413	888,883,931	81,827,106

Ⅵ.비지배지분

자본총계	64,758,662,660	63,495,103,882	62,676,032,949

자본과부채총계	106,772,736,498	97,271,143,098	97,948,254,537

연결 포괄손익계산서
제 51 기 반기 2016.01.01 부터 2016.06.30 까지
제 50 기 반기 2015.01.01 부터 2015.06.30 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 반기	제 50 기 반기	제 50 기	제 49 기

3개월	누적	3개월	누적

Ⅰ.매출액	25,809,810,872	50,958,332,044	17,406,472,242	36,834,549,931	76,938,066,320	82,288,346,835

(1)제품매출	17,128,593,712	34,629,734,835	14,626,133,615	27,682,132,334	57,009,808,578	72,700,692,634

(2)상품매출	8,676,717,160	16,319,597,209	2,728,426,127	9,082,455,097	19,651,295,242	9,502,961,201

(3)기타매출	4,500,000	9,000,000	51,912,500	69,962,500	276,962,500	84,693,000

Ⅱ.매출원가	22,399,876,640	43,708,489,902	15,027,918,981	32,084,844,221	67,410,980,224	71,093,725,366

(1)제품 매출원가	14,988,269,602	30,051,074,288	11,764,229,799	24,913,519,142	51,924,736,894	64,865,039,370

(2)상품매출원가	7,411,607,038	13,657,415,614	3,263,689,182	7,171,325,079	15,486,243,330	6,228,685,996

Ⅲ.매출총이익	3,409,934,232	7,249,842,142	2,378,553,261	4,749,705,710	9,527,086,096	11,194,621,469

Ⅳ.판매비와관리비	2,347,326,079	4,355,091,319	2,067,498,769	3,673,333,057	7,753,124,158	8,226,339,045

Ⅴ.연구개발비	232,879,711	573,153,129	355,699,084	650,167,492	1,229,210,383	1,337,822,519

Ⅵ.영업이익(손실)	829,728,442	2,321,597,694	(44,644,592)	426,205,161	544,751,555	1,630,459,905

Ⅶ.금융수익	117,693,071	241,217,468	108,977,589	248,893,244	508,091,163	692,580,627

Ⅷ.금융비용	156,060,034	302,852,765	165,987,784	341,915,854	570,230,815	815,514,992

Ⅸ.기타영업외수익	685,654,896	1,132,526,867	465,259,188	814,757,523	1,588,079,056	1,382,034,948

(1)수수료수익	0	0	9,929,790	9,929,790	9,929,790

(2)배당금수익	0	0	72,732

(3)외환차익	209,136,608	437,423,972	114,594,770	264,955,075	652,669,044	807,802,908

(4)외화환산이익	249,830,007	196,495,801	75,370,085	114,932,912	277,947,291	169,799,065

(5)당기손익인식금융자산평가이익	13,547,364	27,707,812	52,263,184	103,242,629	94,663,582	70,868,852

(6)당기손익인식금융자산처분이익	9,902,360	9,902,360	162,274,619	162,274,619	162,470,694	37,048,680

(7)매도가능금융자산처분이익	0	0	34,619,569	34,619,569	34,619,569	49,502,609

(8)유형자산처분이익	24,999,000	24,999,000	271,728	61,269,619	62,690,021	27,310,185

(9)관계기업투자주식처분이익	0	0	103,124,209

(10)기타	178,239,557	435,997,922	15,935,443	63,533,310	189,964,856	219,629,917

Ⅹ.기타영업외비용	594,105,956	1,740,426,015	193,776,576	568,631,818	1,159,910,594	1,771,089,763

(1)외환차손	326,038,137	859,800,925	92,174,154	243,498,516	463,719,127	675,931,489

(2)외화환산손실	0	71,345,215	1,374,102	5,487,161	13,100,463	128,207,223

(3)당기손익금융자산평가손실	0	172,932,906	35,303,925	274,702,944	27,233,508

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

(5)매도가능금융자산처분손실	0	0	2,149,864

(6)기타	149,264,054	517,543,204	100,228,320	284,342,216	408,388,060	657,315,679

XI.지분법투자이익	8,813,668	(26,935,250)	46,586,853	12,175,039	(208,605,450)	10,421,425

XⅡ.법인세비용차감전순이익(손실)	891,724,087	1,625,127,999	216,414,678	591,483,295	702,174,915	1,128,892,150

XⅢ.법인세비용	114,957,384	242,445,123	79,281,558	175,062,135	179,751,565	369,042,537

XIV.당기순이익(손실)	776,766,703	1,382,682,876	137,133,120	416,421,160	522,423,350	759,849,613

XV.기타포괄손익	181,596,612	197,464,482	760,157,534	1,079,248,265	1,000,271,888	(117,579,928)

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

1.보험수리적손익	0	0	247,711,619	(79,077,138)

2.당기손익으로 재분류되지 않은 항목의 법인세	0	0	(54,496,556)	17,396,970

(2)당기손익으로 재분류되는 세전기타포괄손익	181,596,612	197,464,482	760,157,534	1,079,248,265	807,056,825	(55,899,760)

1.매도가능금융자산의 평가이익	223,517,842	304,130,577	758,620,178	1,138,983,273	853,916,942	(129,200,782)

2.외화환산외환차이	(53,666,786)	(105,026,088)	56,881,701	72,471,493	65,775,912	50,048,917

3.지분법자본변동	78,101,899	83,677,846	143,015,505	151,756,178	96,443,202	(6,630,855)

4.당기손익으로 재분류되는 항목의 법인세	(66,356,343)	(85,317,853)	(198,359,850)	(283,962,679)	(209,079,231)	29,882,960

XVI.당기총포괄손익	958,363,315	1,580,147,358	897,290,654	1,495,669,425	1,522,695,238	642,269,685

XVII.주당이익

(1)보통주 기본주당이익(손실)	50	88	8	25	29	45

(2)보통주 희석주당이익(손실)	50	88	8	25	29	45

(3)구형우선주 기본주당이익(손실)	56	101	20	50	79	95

(4)구형우선주 희석주당이익(손실)	56	101	20	50	79	95

연결 자본변동표
제 51 기 반기 2016.01.01 부터 2016.06.30 까지
제 50 기 반기 2015.01.01 부터 2015.06.30 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)	416,421,160	416,421,160

2.기타포괄손익	1,079,248,265	1,079,248,265

3.총포괄손익	416,421,160	1,079,248,265	1,495,669,425

(3)자기주식처분손실

(4)자본 증가(감소) 합계	(287,203,145)	1,079,248,265	792,045,120

2015.06.30 (Ⅲ.기말자본)	8,536,000,000	12,751,472,957	(4,552,230,730)	0	45,571,760,471	1,161,075,371	63,468,078,069

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)	1,382,682,876	1,382,682,876

2.기타포괄손익	197,464,482	197,464,482

3.총포괄손익	1,382,682,876	197,464,482	1,580,147,358

(3)자기주식처분손실

(4)자본 증가(감소) 합계	1,066,094,296	197,464,482	1,263,558,778

2016.06.30 (Ⅲ.기말자본)	8,536,000,000	12,751,472,957	(4,552,230,730)	0	46,937,072,020	1,086,348,413	64,758,662,660

연결 현금흐름표
제 51 기 반기 2016.01.01 부터 2016.06.30 까지
제 50 기 반기 2015.01.01 부터 2015.06.30 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 반기	제 50 기 반기	제 50 기	제 49 기

Ⅰ.영업활동현금흐름	1,683,658,517	4,567,153,172	5,690,869,025	3,906,697,117

(1)당기순이익(손실)	1,382,682,876	416,421,160	522,423,350	759,849,613

(2)현금의 유출이없는 비용등의 가산	2,796,966,301	2,211,587,122	4,650,065,877	5,090,612,065

1.퇴직급여	304,183,204	337,604,358	686,852,572	651,540,388

2.감가상각비	1,121,412,367	1,088,220,301	2,206,361,299	2,073,362,648

3.무형자산상각비	9,696,639	8,733,952	19,019,487	14,984,337

4.대손상각비	426,359,067	188,324,232	491,441,282	725,608,901

5.외화환산손실	71,345,215	5,487,161	13,100,463	128,207,223

6.매도가능금융자산 처분손실	0	2,149,864

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

8.매도가능금융자산손상차손

9.유형자산처분손실

10.이자비용	302,852,765	341,915,854	570,230,815	815,514,992

11.당기손익금융자산평가손실	172,932,906	35,303,925	274,702,944	27,233,508

12.관계기업손실	26,935,250	30,935,204	208,605,450	2,715,667

13.법인세비용	242,445,123	175,062,135	179,751,565	369,042,537

(3)현금의 유입이없는 수익등의 차감	(500,322,441)	(768,342,835)	(1,243,606,529)	(1,060,319,842)

1.배당금수익	0	(72,732)

2.지분법투자이익	0	(43,110,243)	(13,137,092)

3.외화환산이익	(196,495,801)	(114,932,912)	(277,947,291)	(169,799,065)

4.대손충당금환입

5.당기손익인식금융자산평가이익	(27,707,812)	(103,242,629)	(94,663,582)	(70,868,852)

6.당기손익인식금융자산처분이익	(9,902,360)	(162,274,619)	(162,470,694)	(37,048,680)

7.매도가능금융자산처분이익	0	(34,619,569)	(34,619,569)	(49,502,609)

8.이자수익	(241,217,468)	(248,893,244)	(508,091,163)	(692,580,627)

9.유형자산처분이익	(24,999,000)	(61,269,619)	(62,690,021)	(27,310,185)

10.관계기업투자처분이익	(103,124,209)

(4)영업활동으로 인한 자산부채의 변동	(1,608,898,352)	3,085,317,405	2,474,634,130	302,982,506

1.매출채권의 감소(증가)	(4,872,197,208)	2,814,072,093	688,454,757	2,059,459,466

2.기타채권의 감소(증가)	9,128,671	(48,899,839)	21,749,385	(8,103,222)

3.재고자산의감소( 증가)	(1,711,672,247)	(140,035,480)	506,316,363	733,869,080

4.기타금융자산의 감소(증가)	3,000,000	149,610,000	183,610,000	139,390,000

5.기타자산의 감소(증가)	(43,248,438)	31,067,359	47,711,992	(26,198,420)

6.매입채무의 증가(감소)	4,649,488,422	956,249,569	418,399,827	(2,646,521,897)

7.기타채무의 증가(감소)	777,764,091	(524,408,480)	157,538,713	322,976,719

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

9.순확정급여부채의감소	(45,016,753)	(70,392,509)	(121,543,357)	(446,643,540)

10.기타부채의 증가(감소)	(391,144,890)	(51,945,308)	602,396,450	109,754,320

(5)이자수취	258,877,437	322,743,411	577,047,449	711,077,031

(6)배당금수취	0	219,327,732

(7)이자지급	(304,701,763)	(353,616,266)	(579,848,237)	(640,658,492)

(8)법인세납부(환급)	(340,945,541)	(346,956,825)	(709,847,015)	(1,476,173,496)

Ⅱ.투자활동현금흐름	(565,020,153)	(683,673,050)	(3,007,635,309)	(2,388,579,142)

(1)투자활동으로인한 현금유입액	12,015,476,127	13,717,887,903	21,606,254,965	21,054,419,561

1.단기금융상품의 감소	9,587,507,082	9,488,534,810	16,323,079,236	15,913,989,780

2.장기금융상품의감소	1,800,000	1,800,000	3,600,000	8,273,959

3.당기손익인식금융자산의 처분	2,313,603,492	1,126,837,186	2,162,337,186	3,442,978,680

4.금융리스채권의회수	87,565,553

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

6.국고보조금의 증가

7.유형자산의 처분	25,000,000	95,799,308	112,321,944	54,922,715

(2)투자활동으로인한 현금유출액	(12,580,496,280)	(14,401,560,953)	(24,613,890,274)	(23,442,998,703)

1.단기금융상품의 증가	(9,953,104,303)	(9,587,507,082)	(16,686,253,294)	(16,448,023,426)

2.당기손익인식금융자산의 취득	0	(2,107,000,000)	(4,137,549,505)	(4,019,229,010)

3.장기금융상품의 증가	(12,000,000)	(12,000,000)	(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	(1,400,467,182)	(594,104,455)	(1,627,657,950)	(2,191,505,747)

7.무형자산의 취득	(4,400,000)	(10,949,760)	(41,981,884)	(286,484,360)

Ⅲ.재무활동현금흐름	1,984,783,973	(3,042,623,970)	(3,435,874,858)	(3,347,319,711)

(1)재무활동으로 인한 현금유입액	12,244,232,553	7,888,459,303	17,851,549,447	27,225,279,594

1.단기차입금의 증가	12,244,232,553	7,816,959,303	17,780,049,447	26,754,179,594

2.자기주식의 감소

3.장기차입금의 증가	0	71,500,000	71,500,000	471,100,000

(2)재무활동으로 인한 현금유출액	(10,259,448,580)	(10,931,083,273)	(21,287,424,305)	(30,572,599,305)

1.단기차입금의 상환	(9,549,660,000)	(10,216,658,968)	(20,348,800,000)	(29,650,635,000)

2.유동성장기차입금의 상환	(393,200,000)	(10,800,000)	(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)	3,103,422,337	840,856,152	(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	(66,430,186)	21,120,470	(8,025,785)	(42,876,372)

Ⅶ.기말현금및현금성자산	8,791,587,485	7,377,238,883	5,754,595,334	6,515,262,261