한국공항 사업보고서 (2019.12)
2. 연결재무제표

연결 재무상태표
제 53 기 2019.12.31 현재
제 52 기 2018.12.31 현재
제 51 기 2017.12.31 현재
(단위 : 원)

제 53 기	제 52 기	제 51 기

자산

Ⅰ.유동자산	203,736,502,312	201,497,896,492	187,253,278,317

(1)현금및현금성자산	21,602,586,447	15,852,810,605	19,472,634,743

(2)단기금융상품	80,387,622,502	74,101,034,852	71,260,236,086

(3)매출채권	87,828,053,754	90,997,522,421	73,826,996,478

(4)유동만기보유금융자산	0	0	24,575,000

(5)기타금융자산	2,022,341,303	1,426,657,134	2,224,585,874

(6)재고자산	5,905,001,882	4,813,782,076	4,022,856,056

(7)생물자산	5,150,007,632	9,529,379,611	11,671,819,280

(8)기타유동자산	829,740,464	4,713,093,763	4,614,917,390

(9)당기법인세자산	11,148,328	63,616,030	134,657,410

Ⅱ.비유동자산	260,988,737,994	222,917,508,665	229,137,920,729

(1)장기금융상품	1,045,537,758	1,134,723,484	1,077,682,631

(2)매도가능금융자산	0	0	17,748,694,524

(3)만기보유금융자산	0	0	251,610,000

(4)공정가치측정금융자산	16,330,754,141	16,578,851,159	0

(5)기타금융자산	4,136,890,192	3,476,090,662	2,702,101,942

(6)생산용생물자산	2,812,448,804	0	0

(7)유형자산	169,788,365,290	178,307,084,876	183,049,478,260

(8)사용권자산	40,964,267,033	0	0

(9)투자부동산	16,508,654,605	16,699,998,013	17,294,298,798

(10)무형자산	8,689,605,099	4,551,659,072	4,732,643,315

(11)이연법인세자산	712,215,072	949,337,767	661,550,975

(12)기타비유동자산	0	1,219,763,632	1,619,860,284

자산총계	464,725,240,306	424,415,405,157	416,391,199,046

부채

Ⅰ.유동부채	49,711,152,536	47,764,753,595	49,350,341,080

(1)매입채무 및 기타채무	34,881,403,810	42,415,831,867	40,026,642,289

(2)유동성장기부채	0	126,640,000	126,640,000

(3)유동성리스부채	9,038,557,273	0	0

(4)당기법인세부채	1,638,900,820	753,405,108	3,502,132,135

(5)기타유동부채	4,152,290,633	4,468,876,620	5,694,926,656

Ⅱ.비유동부채	91,979,466,089	57,531,798,360	51,248,372,666

(1)장기차입금	0	0	126,640,000

(2)리스부채	31,489,150,794	0	0

(3)순확정급여부채	25,443,465,839	26,084,991,160	20,053,564,203

(4)이연법인세부채	10,606,596,328	11,754,935,015	13,400,493,545

(5)산림훼손복구충당부채	11,836,192,068	7,794,634,466	7,364,526,540

(6)기타금융부채	1,315,599,629	1,259,479,564	1,120,546,564

(7)기타비유동부채	11,288,461,431	10,637,758,155	9,182,601,814

부채총계	141,690,618,625	105,296,551,955	100,598,713,746

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	323,034,621,681	319,118,853,202	315,792,485,300

(1)자본금	15,831,775,000	15,831,775,000	15,831,775,000

(2)기타불입자본	7,527,904,971	7,527,904,971	7,527,904,971

(3)기타자본구성요소	40,578,944,353	40,772,449,872	43,878,337,141

(4)이익잉여금	259,095,997,357	254,986,723,359	248,554,468,188

Ⅱ.비지배지분	0	0	0

자본총계	323,034,621,681	319,118,853,202	315,792,485,300

자본과부채총계	464,725,240,306	424,415,405,157	416,391,199,046

연결 포괄손익계산서
제 53 기 2019.01.01 부터 2019.12.31 까지
제 52 기 2018.01.01 부터 2018.12.31 까지
제 51 기 2017.01.01 부터 2017.12.31 까지
(단위 : 원)

제 53 기	제 52 기	제 51 기

Ⅰ.매출액	528,998,203,947	526,113,112,088	485,444,522,904

(1)상품매출액	20,875,954,635	22,168,659,342	17,678,471,390

(2)항공운수보조수익	442,680,976,788	437,112,411,496	406,975,410,355

(3)제품매출액	34,352,312,514	35,778,831,184	31,910,302,379

(4)기타사업수입	31,088,960,010	31,053,210,066	28,880,338,780

Ⅱ.매출원가	482,323,697,554	476,241,601,508	433,939,292,459

(1)상품매출원가	19,113,375,903	19,536,011,492	15,162,093,448

(2)항공운수보조원가	407,901,239,963	406,451,348,197	373,627,721,220

(3)제품매출원가	27,224,412,833	24,717,805,636	20,812,486,688

(4)기타사업원가	28,084,668,855	25,536,436,183	24,336,991,103

Ⅲ.매출총이익	46,674,506,393	49,871,510,580	51,505,230,445

Ⅳ.판매비와관리비	24,636,080,622	25,179,381,865	24,495,098,160

Ⅴ.영업이익(손실)	22,038,425,771	24,692,128,715	27,010,132,285

Ⅵ.기타영업외수익	831,559,630	381,742,496	1,402,393,785

Ⅶ.기타영업외비용	2,295,261,886	2,814,030,801	2,298,738,262

Ⅷ.금융수익	2,402,849,330	2,038,792,341	1,522,585,371

Ⅸ.금융비용	1,629,198,472	6,764,592	271,969,643

Ⅹ.법인세비용차감전순이익(손실)	21,348,374,373	24,291,868,159	27,364,403,536

XI.법인세비용	5,085,265,045	5,455,717,992	4,989,130,280

XⅡ.당기순이익(손실)	16,263,109,328	18,836,150,167	22,375,273,256

XⅢ.기타포괄손익	(9,289,090,849)	(13,980,657,265)	13,164,993,471

(1)후속적으로 당기손익으로 재분류 되지 않는 항목	(9,289,090,849)	(13,980,657,265)	10,997,154,243

1.확정급여제도의 재측정손익	(9,095,585,330)	(13,067,847,940)	(6,841,948,740)

2.기타포괄손익 공정가치측정 지분상품 평가이익(손실)	(193,505,519)	(912,809,325)	0

3.유형자산재평가잉여금	0	0	17,839,102,983

(2)당기손익으로 재분류될 수 있는 항목(세후기타포괄손익)	0	0	2,167,839,228

1.매도가능금융자산평가손익(세후기타포괄손익)	0	0	2,167,839,228

XIV.총포괄손익	6,974,018,479	4,855,492,902	35,540,266,727

XV.당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	16,263,109,328	18,836,150,167	22,375,273,256

(2)비지배지분에 귀속되는 당기순이익(손실)	0	0	0

XVI.총 포괄손익의 귀속

(1)총 포괄손익, 지배기업의 소유주에게 귀속되는 지분	6,974,018,479	4,855,492,902	35,540,266,727

(2)총 포괄손익, 비지배지분	0	0	0

XVII.주당이익

(1)기본주당이익(손실) (단위 : 원)	5,318	6,159	7,316

연결 자본변동표
제 53 기 2019.01.01 부터 2019.12.31 까지
제 52 기 2018.01.01 부터 2018.12.31 까지
제 51 기 2017.01.01 부터 2017.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	기타불입자본	기타자본구성요소	이익잉여금	지배기업의 소유주에게 귀속되는 자본 합계

주식발행초과금	자기주식처분이익	자기주식	기타	기타불입자본 합계

2017.01.01 (Ⅰ.기초자본)	15,831,775,000	1,200,000,000	6,671,383,540	(343,478,569)	0	7,527,904,971	23,871,394,930	234,550,268,672	281,781,343,573	0	281,781,343,573

Ⅱ.회계정책변경에 따른 증가(감소)	0	0	0

Ⅲ.배당금지급	0	(1,529,125,000)	(1,529,125,000)	(1,529,125,000)

Ⅳ.당기순이익(손실)	0	22,375,273,256	22,375,273,256	22,375,273,256

Ⅴ.기타포괄손익	(1)매도가능증권평가손익	0	2,167,839,228	2,167,839,228	2,167,839,228

(2)기타포괄손익-공정가치측정 지분상품 평가이익	0	0	0

(3)확정급여제도의 재측정요소	0	(6,841,948,740)	(6,841,948,740)	(6,841,948,740)

(4)유형자산재평가잉여금	0	17,839,102,983	17,839,102,983	17,839,102,983

2017.12.31 (Ⅵ.기말자본)	15,831,775,000	1,200,000,000	6,671,383,540	(343,478,569)	0	7,527,904,971	43,878,337,141	248,554,468,188	315,792,485,300	0	315,792,485,300

2018.01.01 (Ⅰ.기초자본)	15,831,775,000	1,200,000,000	6,671,383,540	(343,478,569)	0	7,527,904,971	43,878,337,141	248,554,468,188	315,792,485,300	0	315,792,485,300

Ⅱ.회계정책변경에 따른 증가(감소)	0	(2,193,077,944)	2,193,077,944	0	0

Ⅲ.배당금지급	0	(1,529,125,000)	(1,529,125,000)	(1,529,125,000)

Ⅳ.당기순이익(손실)	0	18,836,150,167	18,836,150,167	18,836,150,167

Ⅴ.기타포괄손익	(1)매도가능증권평가손익	0	0	0

(2)기타포괄손익-공정가치측정 지분상품 평가이익	0	(912,809,325)	(912,809,325)	(912,809,325)

(3)확정급여제도의 재측정요소	0	(13,067,847,940)	(13,067,847,940)	(13,067,847,940)

(4)유형자산재평가잉여금	0	0	0

2018.12.31 (Ⅵ.기말자본)	15,831,775,000	1,200,000,000	6,671,383,540	(343,478,569)	0	7,527,904,971	40,772,449,872	254,986,723,359	319,118,853,202	0	319,118,853,202

2019.01.01 (Ⅰ.기초자본)	15,831,775,000	1,200,000,000	6,671,383,540	(343,478,569)	0	7,527,904,971	40,772,449,872	254,986,723,359	319,118,853,202	0	319,118,853,202

Ⅱ.회계정책변경에 따른 증가(감소)	0	0

Ⅲ.배당금지급	0	(3,058,250,000)	(3,058,250,000)	(3,058,250,000)

Ⅳ.당기순이익(손실)	0	16,263,109,328	16,263,109,328	16,263,109,328

Ⅴ.기타포괄손익	(1)매도가능증권평가손익	0	0	0

(2)기타포괄손익-공정가치측정 지분상품 평가이익	0	(193,505,519)	(193,505,519)	(193,505,519)

(3)확정급여제도의 재측정요소	0	(9,095,585,330)	(9,095,585,330)	(9,095,585,330)

(4)유형자산재평가잉여금	0	0	0

2019.12.31 (Ⅵ.기말자본)	15,831,775,000	1,200,000,000	6,671,383,540	(343,478,569)	0	7,527,904,971	40,578,944,353	259,095,997,357	323,034,621,681	0	323,034,621,681

연결 현금흐름표
제 53 기 2019.01.01 부터 2019.12.31 까지
제 52 기 2018.01.01 부터 2018.12.31 까지
제 51 기 2017.01.01 부터 2017.12.31 까지
(단위 : 원)

제 53 기	제 52 기	제 51 기

Ⅰ.영업활동현금흐름	39,562,055,237	11,718,508,959	49,412,701,916

(1)당기순이익(손실)	16,263,109,328	18,836,150,167	22,375,273,256

(2)당기순이익조정을 위한 가감	53,317,210,078	38,079,104,533	35,932,399,462

1.퇴직급여	15,130,589,935	14,188,012,401	14,384,928,734

2.복리후생비	1,692,097,169	2,349,215,571	1,755,013,836

3.감가상각비	16,128,874,137	15,953,214,735	16,150,498,812

4.사용권자산상각비	9,300,073,620	0	0

5.무형자산상각비	843,019,037	229,166,061	229,166,060

6.대손상각비	0	1,857,206	77,130,350

7.이자비용	1,629,198,472	6,764,592	271,969,643

8.생물자산평가손실	1,294,311,440	984,615,833	0

9.외화환산손실	149,888,284	15,486,900	30,665,467

10.매도가능금융자산손상차손	0	0	22,935,702

11.공정가치측정금융자산 처분 손실	9,446	0	0

12.유형자산처분손실	14,359,337	166,509,077	9,955,412

13.무형자산처분손실	30,631,898	0	0

14.산림훼손복구충당부채전입액	4,431,557,602	430,107,926	732,912,591

15.토지재평가손실	0	0	51,000

16.투자부동산손상차손	0	402,957,380	0

17.법인세비용	5,085,265,045	5,455,717,992	4,989,130,280

18.외화환산이익	(1,879,547)	(4,359,942)

19.이자수익	(1,874,332,430)	(1,510,275,441)	(1,006,568,471)

20.배당금수익	(528,516,900)	(528,516,900)	(516,016,900)

21.유형자산처분이익	(7,681,560)	(63,532,743)	(45,223,631)

22.무형자산처분이익	0	0	(64,656,436)

23.기타의 대손충당금환입	(2,400,426)	(24,860)	(7,274,825)

24.토지재평가이익	0	0	(1,077,588,690)

25.잡이익	265,972	(291,650)	(269,530)

(3)순운전자본의변동	(29,984,644,565)	(41,030,784,183)	(5,161,961,461)

1.매출채권의 감소(증가)	2,223,726,751	(17,756,035,863)	13,196,421,464

2.미수금의 감소(증가)	(604,592,875)	901,350,844	(1,092,481,355)

3.선급금의 감소(증가)	(14,029,016)	(36,632,294)	6,046,177

4.선급비용의 감소(증가)	5,097,311,671	565,782,500	733,584,022

5.선급제세의 증가	(167,764,905)	(227,229,927)	0

6.재고자산의 감소(증가)	(1,091,219,806)	(790,035,246)	849,860,479

7.생물자산의감소(증가)	94,105,229	1,157,823,836	(1,281,775,521)

8.보증금의 감소(증가)	(664,694,530)	(534,393,720)	(91,497,705)

9.매입채무의 증가(감소)	(866,582,169)	273,787,915	389,087,471

10.산림훼손복구충당금의 증가	(390,000,000)	0	0

11.미지급금의 증가(감소)	(3,712,306)	3,983,000	(6,471,536)

12.선수금의 증가(감소)	1,549,915	43,751,178	2,435,708

13.선수수익의 증가(감소)	(40,093,500)	(154,437,626)	185,568,449

14.예수금의 증가(감소)	90,743,500	152,353,798	(13,226,315)

15.미지급비용의 증가(감소)	(4,862,210,706)	2,302,227,688	3,789,972,707

16.예수제세의 증가(감소)	(368,785,902)	(1,267,717,386)	1,483,682,801

17.예수보증금의 증가(감소)	56,120,065	138,933,000	62,555,000

18.순확정급여부채의 증가(감소)	(27,433,122,088)	(24,910,236,650)	(22,572,665,947)

19.장기종업원부채의 증가(감소)	(1,041,393,893)	(894,059,230)	(803,057,360)

(4)이자수취(영업)	1,876,381,136	1,429,008,197	1,105,576,231

(5)배당금수취(영업)	528,516,900	528,516,900	516,016,900

(6)법인세납부(환급)	(2,438,517,640)	(6,123,486,655)	(5,354,602,472)

Ⅱ.투자활동현금흐름	(19,301,262,267)	(13,660,876,448)	(44,249,850,911)

(1)기타금융자산의 감소	22,130,000	24,575,000	24,755,000

(2)장기금융상품의 감소	1,347,268,621	2,013,980,473	3,715,891,423

(3)공정가치측정금융자산의 처분	3,572	0	0

(4)유형자산의 처분	8,200,000	288,946,500	154,344,410

(5)무형자산의 처분	250,000,000	0	136,363,636

(6)단기금융상품의 증가	(6,286,587,650)	(2,840,798,766)	(32,943,165,893)

(7)장기금융상품의 증가	(1,258,082,895)	(2,071,021,326)	(1,939,868,978)

(8)출자금의 증가	(425,000)	0

(9)만기보유금융자산의 취득	0	0	(9,170,000)

(10)기타금융자산의 취득	(11,375,000)	(10,115,000)

(11)유형자산의 취득	(10,838,236,222)	(11,017,836,511)	(13,389,000,509)

(12)무형자산의 취득	(2,534,582,693)	(48,181,818)	0

Ⅲ.재무활동현금흐름	(14,362,813,270)	(1,662,400,008)	(5,477,127,940)

(1)유동성장기부채의 상환	(126,640,000)	(126,640,000)	(126,640,000)

(2)리스부채의 상환	(9,549,033,405)	0	0

(3)산업합리화차입금의 상환	0	0	(3,809,914,498)

(4)이자지급	(1,629,324,765)	(6,926,968)	(11,746,402)

(5)배당금의 지급	(3,057,815,100)	(1,528,833,040)	(1,528,827,040)

Ⅳ.현금및현금성자산의순증가(감소)	5,897,979,700	(3,604,767,497)	(314,276,935)

Ⅴ.기초현금및현금성자산	15,852,810,605	19,472,634,743	19,811,201,276

Ⅵ.외화표시 현금및현금성자산에 대한 환율변동효과	(148,203,858)	(15,056,641)	(24,289,598)

Ⅶ.기말현금및현금성자산	21,602,586,447	15,852,810,605	19,472,634,743