한국공항 분기보고서 (2016.09)
2. 연결재무제표

연결 재무상태표
제 50 기 3분기말 2016.09.30 현재
제 49 기말 2015.12.31 현재
제 48 기말 2014.12.31 현재
(단위 : 원)

제 50 기 3분기말	제 49 기말	제 48 기말

자산

Ⅰ.유동자산	179,948,827,063	183,345,964,821	162,488,129,920

(1)현금및현금성자산	3,456,385,463	21,172,329,400	30,514,722,974

(2)단기금융상품	63,855,070,193	46,424,300,000	1,805,985,794

(3)매출채권	90,015,292,522	98,332,571,242	65,335,469,088

(4)만기보유금융자산	42,430,000	31,940,000	18,320,000

(5)기타금융자산	1,468,432,680	1,227,572,141	48,862,994,984

(6)재고자산	4,430,688,870	5,401,452,702	5,823,779,790

(7)생물자산	10,314,288,741	9,213,365,800	7,687,441,462

(8)기타유동자산	6,366,238,594	1,542,433,536	2,439,415,828

Ⅱ.비유동자산	213,428,276,830	198,006,029,744	225,530,338,094

(1)장기금융상품	6,611,604,246	8,296,896,484	6,001,169,647

(2)매도가능금융자산	16,659,441,782	18,230,741,897	50,002,117,470

(3)만기보유금융자산	265,225,000	87,550,000	105,650,000

(4)기타금융자산	2,599,623,117	2,110,963,175	2,033,198,730

(5)유형자산	171,751,015,286	153,331,056,582	150,325,867,861

(6)투자부동산	5,643,873,421	5,762,830,940	5,921,440,965

(7)무형자산	6,829,765,900	7,126,254,630	7,361,219,509

(8)이연법인세자산	547,945,449	0	0

(9)기타비유동자산	2,519,782,629	3,059,736,036	3,779,673,912

자산총계	393,377,103,893	381,351,994,565	388,018,468,014

부채

Ⅰ.유동부채	53,773,441,249	56,114,961,778	65,751,864,174

(1)매입채무 및 기타채무	30,501,350,575	34,966,882,321	38,581,041,959

(2)단기차입금	8,000,000,000	7,000,000,000	5,000,000,000

(3)유동성장기부채	3,593,413,642	6,566,238,678	11,967,063,869

(4)당기법인세부채	6,047,460,551	1,959,428,297	5,517,218,644

(5)기타유동부채	5,631,216,481	5,622,412,482	4,686,539,702

Ⅱ.비유동부채	58,952,448,291	56,683,774,195	56,506,737,589

(1)장기차입금	284,940,000	2,379,920,000	4,518,290,100

(2)산업합리화인수차입금	0	4,005,561,722	7,675,295,966

(3)확정급여부채	35,057,079,099	24,875,131,700	24,933,765,531

(4)이연법인세부채	7,939,798,132	11,081,027,269	12,418,027,155

(5)산림훼손복구충당부채	6,932,883,372	6,459,738,619	5,925,390,273

(6)기타금융부채	1,055,022,564	1,064,662,564	1,035,968,564

(7)기타비유동채무	7,682,725,124	6,817,732,321	0

부채총계	112,725,889,540	112,798,735,973	122,258,601,763

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	280,651,214,353	268,553,258,592	265,759,866,251

(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	23,693,714,725	24,914,593,937	26,305,098,111

(4)이익잉여금	233,597,819,657	220,278,984,684	216,095,088,169

Ⅱ.비지배지분	0	0	0

자본총계	280,651,214,353	268,553,258,592	265,759,866,251

부채와 자본 총계	393,377,103,893	381,351,994,565	388,018,468,014

연결 포괄손익계산서
제 50 기 3분기 2016.01.01 부터 2016.09.30 까지
제 49 기 3분기 2015.01.01 부터 2015.09.30 까지
제 49 기 2015.01.01 부터 2015.12.31 까지
제 48 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 50 기 3분기	제 49 기 3분기	제 49 기	제 48 기

3개월	누적	3개월	누적

Ⅰ.수익(매출액)	122,736,459,967	356,042,494,464	111,633,405,541	334,205,024,520	455,699,544,022	438,214,372,606

(1)상품매출액	5,069,446,919	12,088,465,397	4,869,179,155	16,332,981,171	21,048,929,504	46,208,302,910

(2)항공운수보조수익	99,577,423,404	290,000,981,493	86,368,203,500	260,193,244,640	358,114,247,263	315,611,837,271

(3)제품판매수익	10,865,661,638	33,258,513,038	13,495,819,280	37,278,851,666	49,239,059,490	49,892,649,494

(4)기타사업수익	7,223,928,006	20,694,534,536	6,900,203,606	20,399,947,043	27,297,307,765	26,501,582,931

Ⅱ.매출원가	108,093,722,963	313,886,424,558	98,173,789,374	302,872,271,298	411,428,150,554	396,753,528,533

(1)상품매출원가	4,273,741,348	10,007,540,005	4,181,426,554	14,752,315,183	18,807,087,205	43,945,267,146

(2)항공운수보조원가	90,947,502,593	265,729,658,970	79,951,941,884	248,378,266,359	339,610,439,226	300,050,555,305

(3)제품판매원가	7,122,810,798	20,911,352,433	8,474,279,943	23,130,022,648	30,551,593,169	30,588,041,885

(4)기타사업원가	5,749,668,224	17,237,873,150	5,566,140,993	16,611,667,108	22,459,030,954	22,169,664,197

Ⅲ.매출총이익	14,642,737,004	42,156,069,906	13,459,616,167	31,332,753,222	44,271,393,468	41,460,844,073

Ⅳ.판매비와관리비	6,498,638,921	19,812,123,064	7,457,383,544	21,714,474,049	28,882,760,650	28,024,085,112

(1)판매비	1,865,124,750	5,835,277,857	2,656,360,549	7,875,391,406	10,021,491,711	11,756,030,983

(2)관리비	4,633,514,171	13,976,845,207	4,801,022,995	13,839,082,643	18,861,268,939	16,268,054,129

Ⅴ.영업이익(손실)	8,144,098,083	22,343,946,842	6,002,232,623	9,618,279,173	15,388,632,818	13,436,758,961

Ⅵ.영업외손익	(22,219,986)	(1,846,801,129)	(37,624,124)	(4,252,432,370)	(3,559,257,805)	22,184,790,479

(1)기타영업외수익	130,619,875	431,977,919	1,229,677,285	2,196,058,225	2,702,639,897	31,062,182,357

(2)기타영업외비용	(87,334,701)	(2,693,565,310)	(2,056,692,519)	(7,097,041,266)	(7,146,360,170)	(9,920,721,100)

(3)금융수익	264,362,206	1,254,999,199	1,143,411,984	1,812,377,454	2,287,653,342	1,087,081,834

(4)금융비용	(329,867,366)	(840,212,937)	(354,020,874)	(1,163,826,783)	(1,403,190,874)	(2,299,936,280)

(5)지분법투자이익	0	0	0	0	0	514,941,640

(6)지분법투자손실	0	0	0	0	0	0

(7)관계기업투자처분이익	0	0	0	0	0	1,741,242,028

(8)공동기업투자처분손실	0	0	0	0	0	0

Ⅶ.법인세비용차감전순이익(손실)	8,121,878,097	20,497,145,713	5,964,608,499	5,365,846,803	11,829,375,013	35,621,549,440

Ⅷ.법인세비용	2,853,838,397	5,430,826,348	1,151,915,713	1,473,579,597	2,997,833,884	7,610,625,092

Ⅸ.당기순이익(손실)	5,268,039,700	15,066,319,365	4,812,692,786	3,892,267,206	8,831,541,129	28,010,924,348

Ⅹ.기타포괄손익	219,832,916	(1,439,238,604)	(5,238,758,495)	(1,146,423,882)	(4,509,023,788)	(4,430,210,452)

(1)당기손익으로 재분류되지 않는 세후기타포괄손익	(56,388,741)	(218,359,392)	(59,900,587)	(235,149,957)	(3,137,244,840)	2,746,269,753

1.확정급제도의 재측정요소	(56,388,741)	(218,359,392)	(59,900,587)	(240,431,431)	(3,142,526,314)	2,403,839,130

2.지분법이익잉여금	0	0	0	0	0	342,430,623

3.유형자산재평가잉여금	0	0	0	(18,725,226)	(18,725,226)	0

4.유형자산재평가잉여금과 관련하여 이익잉여금으로 직접 인식된 금액	0	0	0	24,006,700	24,006,700	0

(2)당기손익으로 재분류되는 세후기타포괄손익	276,221,657	(1,220,879,212)	(5,178,857,908)	(911,273,925)	(1,371,778,948)	(7,176,480,205)

1.매도가능금융자산	276,221,657	(1,220,879,212)	(5,178,857,908)	(911,273,925)	(1,371,778,948)	(7,176,480,205)

2.부의지분법자본변동	0	0	0	0	0	0

XI.총포괄이익	5,487,872,616	13,627,080,761	(426,065,709)	2,745,843,324	4,322,517,341	23,580,713,896

XⅡ.당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	5,268,039,700	15,066,319,365	4,812,692,786	3,892,267,206	8,831,541,129	28,010,924,348

(2)비지배지분에 귀속되는 당기순이익(손실)	0	0	0	0	0	0

XⅢ.포괄손익의 귀속

(1)포괄손익, 지배기업의 소유주에게 귀속되는 지분	5,487,872,616	13,627,080,761	(426,065,709)	2,745,843,324	4,322,517,341	23,580,713,896

(2)포괄손익, 비지배지분	0	0	0	0	0	0

XIV.주당이익

(1)기본주당이익(손실)	1,723	4,926	1,574	1,273	2,888	9,159

연결 자본변동표
제 50 기 3분기 2016.01.01 부터 2016.09.30 까지
제 49 기 3분기 2015.01.01 부터 2015.09.30 까지
제 49 기 2015.01.01 부터 2015.12.31 까지
제 48 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	기타자본구성요소	이익잉여금	비지배지분	자본 합계

자본금	주식발행초과금	자기주식처분이익	자기주식	기타자본	지배기업의 소유주에게 귀속되는 자본 합계

2014.01.01 (Ⅰ.기초자본)	15,831,775,000	1,200,000,000	6,671,383,540	(343,478,569)	0	23,359,679,971	33,481,578,316	186,867,019,068	0	243,708,277,355

Ⅱ.자본의 변동	(1)배당금지급	(1,529,125,000)	(1,529,125,000)

(2)포괄손익	1.당기순이익(손실)	28,010,924,348	28,010,924,348

2.기타포괄손익	0

(3)매도가능금융자산평가손익	(7,176,480,205)	(7,176,480,205)

(4)지분법자본변동	0

(5)지분법이익잉여금	342,430,623	342,430,623

(6)재평가잉여금	0

(7)확정급여제도의 재측정요소	2,403,839,130	2,403,839,130

(8)종속기업 청산으로 인한 변동	0

2014.12.31 (Ⅲ.기말자본)	15,831,775,000	1,200,000,000	6,671,383,540	(343,478,569)	0	23,359,679,971	26,305,098,111	216,095,088,169	0	265,759,866,251

2015.01.01 (Ⅰ.기초자본)	15,831,775,000	1,200,000,000	6,671,383,540	(343,478,569)	0	23,359,679,971	26,305,098,111	216,095,088,169	0	265,759,866,251

Ⅱ.자본의 변동	(1)배당금지급	(1,529,125,000)	(1,529,125,000)

(2)포괄손익	1.당기순이익(손실)	8,831,541,129	8,831,541,129

2.기타포괄손익	0

(3)매도가능금융자산평가손익	(1,371,778,948)	(1,371,778,948)

(4)지분법자본변동	0

(5)지분법이익잉여금	0

(6)재평가잉여금	(18,725,226)	24,006,700	5,281,474

(7)확정급여제도의 재측정요소	(3,142,526,314)	(3,142,526,314)

(8)종속기업 청산으로 인한 변동	0

2015.12.31 (Ⅲ.기말자본)	15,831,775,000	1,200,000,000	6,671,383,540	(343,478,569)	0	23,359,679,971	24,914,593,937	220,278,984,684	0	268,553,258,592

2015.01.01 (Ⅰ.기초자본)	15,831,775,000	1,200,000,000	6,671,383,540	(343,478,569)	0	23,359,679,971	26,305,098,111	216,095,088,169	0	265,759,866,251

Ⅱ.자본의 변동	(1)배당금지급	(1,529,125,000)	(1,529,125,000)

(2)포괄손익	1.당기순이익(손실)	3,892,267,206	3,892,267,206

2.기타포괄손익	0

(3)매도가능금융자산평가손익	(911,273,925)	(911,273,925)

(4)지분법자본변동	0

(5)지분법이익잉여금	0

(6)재평가잉여금	(18,725,226)	24,006,700	5,281,474

(7)확정급여제도의 재측정요소	(240,431,431)	(240,431,431)

(8)종속기업 청산으로 인한 변동	0

2015.09.30 (Ⅲ.기말자본)	15,831,775,000	1,200,000,000	6,671,383,540	(343,478,569)	0	23,359,679,971	25,375,098,960	218,241,805,644	0	266,976,584,575

2016.01.01 (Ⅰ.기초자본)	15,831,775,000	1,200,000,000	6,671,383,540	(343,478,569)	0	23,359,679,971	24,914,593,937	220,278,984,684	0	268,553,258,592

Ⅱ.자본의 변동	(1)배당금지급	(1,529,125,000)	(1,529,125,000)

(2)포괄손익	1.당기순이익(손실)	15,066,319,365	15,066,319,365

2.기타포괄손익	0

(3)매도가능금융자산평가손익	0

(4)지분법자본변동	0

(5)지분법이익잉여금	0

(6)재평가잉여금	(1,220,879,212)	(1,220,879,212)

(7)확정급여제도의 재측정요소	(218,359,392)	(218,359,392)

(8)종속기업 청산으로 인한 변동

2016.09.30 (Ⅲ.기말자본)	15,831,775,000	1,200,000,000	6,671,383,540	(343,478,569)	0	23,359,679,971	23,693,714,725	233,597,819,657	0	280,651,214,353

연결 현금흐름표
제 50 기 3분기 2016.01.01 부터 2016.09.30 까지
제 49 기 3분기 2015.01.01 부터 2015.09.30 까지
제 49 기 2015.01.01 부터 2015.12.31 까지
제 48 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 50 기 3분기	제 49 기 3분기	제 49 기	제 48 기

Ⅰ.영업활동으로 인한 현금흐름	39,395,631,404	58,980,675,559	33,522,348,967	(28,432,711,312)

(1)당기순이익(손실)	15,066,319,365	3,892,267,206	8,831,541,129	28,010,924,348

(2)당기순이익조정을 위한 가감	27,761,528,262	20,947,819,353	29,416,677,954	5,733,927,906

1.퇴직급여	10,696,793,187	10,278,803,499	13,699,123,562	12,452,839,279

2.감가상각비	10,900,784,685	10,115,074,570	13,610,645,130	12,500,350,654

3.산림훼손충당부채전입액	473,144,753	377,700,437	534,348,346	471,892,227

4.무형자산상각비	171,874,545	171,874,545	229,166,060	0

5.대손상각비	(49,192,269)	10,885,324	12,846,925	3,346,535

6.이자비용	840,212,937	1,163,826,783	1,403,190,874	2,299,936,280

7.생물자산평가손실	0	0	0	958,225,274

8.외화환산손실	4,134,051	2,673,401	0	155,421

9.매도가능금융자산손상차손	6,070,355	7,673,845	12,484,315	47,562,108

10.복리후생비	637,873,386	0	0	0

11.매도가능금융자산처분손실	0	0	0	2,406,121,716

12.유형자산처분손실	0	14,668,367	14,668,367	83,708,633

13.무형자산처분손실	0	0	0	0

14.재평가손실	0	0	0	0

15.지분법투자손실	0	0	0	0

16.공동기업투자처분손실	0	0	0	0

17.법인세비용	5,430,826,348	1,473,579,597	2,997,833,884	7,610,625,092

18.외화환산이익	(2,967,718)	(91,953,422)	(39,385,038)	(38,534,810)

19.이자수익	(677,011,649)	(1,443,728,879)	(1,919,004,767)	(837,869,584)

20.배당금수익	(577,987,550)	(368,648,575)	(368,648,575)	(249,212,250)

21.매도가능금융자산처분이익	0	(681,426,130)	(681,426,130)	(29,316,822,388)

22.지분법투자이익	0	0	0	(514,941,640)

23.관계기업투자처분이익	0	0	0	(1,741,242,028)

24.유형자산처분이익	(17,878,000)	(72,756,828)	(78,449,828)	(402,212,613)

25.무형자산처분이익	(70,685,815)	(10,427,181)	(10,427,181)	0

26.대손충당금환입	(4,462,984)	0	0	0

27.종속기업처분이익	0	0	0	0

28.산림훼손복구충당부채환입액	0	0	0	0

29.잡이익	0	0	(287,990)	0

(3)순운전자본의 변동	23,567,397	39,015,848,814	(47,478,493)	(63,359,828,861)

1.매출채권의 감소(증가)	8,369,626,684	820,557,630	(32,049,426,658)	(283,142,387)

2.미수금의 감소(증가)	(156,094,232)	45,825,246,109	48,002,119,475	(48,777,342,816)

3.미수수익의 감소	0	(584,769,550)	0	0

4.선급금의 감소(증가)	(16,336,709)	(22,996,708)	(3,957,738)	64,939,460

5.선급비용의 감소(증가)	(4,267,514,942)	(2,869,745,189)	1,620,877,906	368,073,330

6.재고자산의 감소(증가)	987,832,657	594,274,665	755,178,433	282,085,428

7.생물자산의 감소(증가)	(1,100,922,941)	(660,865,081)	(1,525,924,338)	(2,532,640,650)

8.보증금의 증가(감소)	(488,659,942)	(233,150,011)	(77,764,445)	(77,238,770)

9.매입채무의 증가(감소)	1,212,776,813	(1,416,348,016)	(2,280,161,240)	(1,430,814,263)

10.미지급금의 증가(감소)	11,380,029	3,061,564	5,878,029	0

11.선수금의 증가(감소)	(110,328,504)	(142,469,563)	(116,307,714)	289,318,037

12.선수수익의 증가(감소)	(209,066,091)	(181,860,010)	27,206,081	(103,262,170)

13.예수금의 증가(감소)	354,836,031	193,763,920	432,263,009	(50,378,294)

14.미지급비용의 증가(감소)	(3,960,009,710)	(2,688,312,765)	2,327,772,586	2,250,992,640

15.예수제세의 증가(감소)	(26,637,437)	510,699,436	592,711,404	(834,719,724)

16.순확정급여부채의 감소	(794,793,726)	(170,991,617)	(17,786,637,283)	(12,512,971,761)

17.예수보증금의 증가(감소)	(9,640,000)	39,754,000	28,694,000	(12,726,921)

18.장기종업원부채의 감소	227,119,417	0	0	0

(4)이자수취	592,258,416	1,345,108,707	1,567,036,858	853,652,584

(5)배당금수취	577,987,550	368,648,575	368,648,575	284,212,250

(6)법인세납부(환급)	(4,626,029,586)	(6,589,017,096)	(6,614,077,056)	44,400,461

Ⅱ.투자활동현금흐름	(46,668,617,540)	(30,423,313,153)	(30,747,576,797)	41,448,987,969

(1)단기금융상품의 감소	46,244,300,000	11,695,985,794	16,015,985,794	21,000,000,000

(2)장기금융상품의 감소	2,787,546,628	1,325,872,132	1,428,481,495	1,589,931,057

(3)매도가능금융자산의 감소	0	30,666,961,533	30,666,961,532	52,433,299,933

(4)만기보유금융자산의 감소	9,795,000	14,725,000	18,320,000	17,455,000

(5)유형자산의 처분	17,895,000	152,376,500	158,076,500	953,138,894

(6)무형자산의 처분	195,300,000	16,226,000	16,226,000	26,163,200

(7)종속기업 청산에 따른 순현금유입	0	0	0	0

(8)단기금융상품의 증가	(61,440,000,000)	(58,990,000,000)	(59,390,000,000)	(10,000,000,000)

(9)장기금융상품의 증가	(3,337,324,583)	(4,857,395,321)	(4,968,508,332)	(5,446,283,324)

(10)공동기업투자의 청산에 따른 현금유입	0	0	0	0

(11)종속기업투자 취득 순현금 유출	0	0	0	(1,969,004,721)

(12)매도가능금융자산의 취득	0	0	0	0

(13)만기보유금융자산의 취득	(197,960,000)	(8,745,000)	(13,840,000)	(22,475,000)

(14)유형자산의 취득	(30,948,169,585)	(10,439,319,791)	(14,679,279,786)	(17,131,843,280)

(15)무형자산의 취득	0	0	0	(1,393,790)

Ⅲ.재무활동현금흐름	(10,440,084,695)	(18,319,919,850)	(12,150,070,135)	(18,855,488,181)

(1)단기차입금의 차입	20,000,000,000	10,000,000,000	17,000,000,000	0

(2)단기차입금의 상환	(19,000,000,000)	(15,000,000,000)	(15,000,000,000)	0

(3)장기차입금의 증가	0	0	0	0

(4)유동성장기부채의 상환	(7,858,711,100)	(11,518,615,770)	(12,308,592,770)	(16,490,078,000)

(5)금융리스부채의 지급	0	0	0	0

(6)장기차입금의 상환	(1,000,000,000)	0	0	0

(7)산업합리화인수차입금의 상환	(913,481,012)	0	0	0

(8)이자지급	(138,767,583)	(272,458,420)	(312,631,705)	(835,952,921)

(9)배당금지급	(1,529,125,000)	(1,528,845,660)	(1,528,845,660)	(1,529,457,260)

Ⅳ.현금및현금성자산의순증가(감소)	(17,713,070,831)	10,237,442,556	(9,375,297,965)	(5,839,211,524)

Ⅴ.기초현금및현금성자산	21,172,329,400	30,514,722,974	30,514,722,974	36,345,008,207

Ⅵ.현금및현금성자산에 대한 환율변동효과	(2,873,106)	89,656,274	32,904,391	8,926,291

Ⅶ.기말현금및현금성자산	3,456,385,463	40,841,821,804	21,172,329,400	30,514,722,974