한국공항 분기보고서 (2016.09)
4. 재무제표

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	167,852,947,647	176,262,486,240	155,132,772,597

(1)현금및현금성자산	2,288,877,577	18,949,095,110	28,438,727,695

(2)단기금융상품	60,000,000,000	45,000,000,000	0

(3)매출채권	83,006,709,305	94,974,574,818	61,911,636,958

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

(5)기타금융자산	1,404,868,280	1,150,167,974	48,815,747,026

(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)당기법인세자산	0	0	0

(9)기타유동자산	6,365,084,874	1,541,889,836	2,437,119,666

Ⅱ.비유동자산	213,185,825,476	196,172,685,041	224,484,036,684

(1)장기금융상품	6,611,604,246	6,061,826,291	4,756,869,647

(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	1,693,002,047	1,472,448,045	1,420,122,760

(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	3,496,881,065	3,621,495,250	3,627,294,069

(8)종속기업투자	4,545,000,000	4,545,000,000	4,545,000,000

(9)관계기업투자	0	0	0

(10)공동기업투자	0	0	0

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

자산총계	381,038,773,123	372,435,171,281	379,616,809,281

부채

Ⅰ.유동부채	50,899,060,278	53,287,185,165	62,669,344,667

(1)매입채무 및 기타채무	29,972,679,174	33,933,704,743	37,250,513,755

(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	5,758,075,853	1,894,883,691	5,134,257,019

(5)기타유동부채	3,574,891,609	3,892,358,053	3,317,510,024

Ⅱ.비유동부채	54,627,603,635	54,593,132,807	54,733,239,646

(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	30,732,234,443	22,304,570,450	23,015,143,615

(4)이연법인세부채	7,939,798,132	11,560,947,131	12,563,151,128

(5)산림훼손복구충당금	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)기타비유동비부채	7,682,725,124	6,817,732,321	0

부채총계	105,526,663,913	107,880,317,972	117,402,584,313

자본

Ⅰ.납입자본	15,831,775,000	15,831,775,000	15,831,775,000

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

Ⅱ.기타불입자본	7,527,904,971	7,527,904,971	7,527,904,971

Ⅲ.기타자본구성요소	23,693,714,725	24,914,593,937	26,305,098,111

Ⅳ.이익잉여금(결손금)	228,458,714,514	216,280,579,401	212,549,446,886

자본총계	275,512,109,210	264,554,853,309	262,214,224,968

부채와 자본 총계	381,038,773,123	372,435,171,281	379,616,809,281

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)	114,759,769,558	333,122,991,460	105,120,886,396	314,569,620,455	429,133,611,481	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	91,600,732,995	267,081,478,489	79,855,684,355	240,557,840,575	331,548,314,722	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	101,357,593,533	293,654,954,529	92,717,158,825	285,588,422,892	387,653,258,557	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	84,211,373,163	245,498,188,941	74,495,311,335	231,094,417,953	315,835,547,229	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	13,402,176,025	39,468,036,931	12,403,727,571	28,981,197,563	41,480,352,924	41,460,844,073

Ⅳ.판매비와관리비	6,170,308,200	18,818,034,973	7,138,754,981	20,702,991,870	27,529,239,344	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	4,305,183,450	12,982,757,116	4,482,394,432	12,827,600,464	17,507,747,633	16,268,054,129

Ⅴ.영업이익(손실)	7,231,867,825	20,650,001,958	5,264,972,590	8,278,205,693	13,951,113,580	13,436,758,961

Ⅵ.영업외손익	(74,534,314)	(1,649,749,387)	(38,520,426)	(4,098,702,186)	(3,486,371,190)	19,963,606,811

(1)기타영업외이익	130,911,076	430,648,789	1,229,505,673	2,194,742,050	2,697,595,824	31,062,182,357

(2)기타영업외비용	(87,186,361)	(2,538,923,033)	(2,055,500,649)	(6,992,013,043)	(7,037,780,666)	(9,920,721,100)

(3)금융수익	211,608,337	1,298,737,794	1,141,495,424	1,862,395,590	2,257,004,526	1,122,081,834

(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	0

(6)공동기업투자처분손실	0	0	0	0	0	0

Ⅶ.법인세비용차감전순이익(손실)	7,157,333,511	19,000,252,571	5,226,452,164	4,179,503,507	10,464,742,390	33,400,365,772

Ⅷ.법인세비용	2,645,092,071	5,087,681,344	1,142,118,757	1,414,271,367	2,853,868,944	7,610,625,092

Ⅸ.당기순이익(손실)	4,512,241,440	13,912,571,227	4,084,333,407	2,765,232,140	7,610,873,446	25,789,740,680

Ⅹ.기타포괄손익	222,772,905	(1,426,190,326)	(5,237,395,739)	(1,128,442,784)	(3,741,120,105)	(4,772,641,075)

(1)당기손익으로 재분류되지 않는 세후기타포괄손익	(53,448,752)	(205,311,114)	(58,537,831)	(217,168,859)	(2,369,341,157)	2,403,839,130

1.확정급제도의 재측정요소	(53,448,752)	(205,311,114)	(58,537,831)	(222,450,333)	(2,374,622,631)	2,403,839,130

2.지분법이익잉여금	0	0	0	0	0	0

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	4,735,014,345	12,486,380,901	(1,153,062,332)	1,636,789,356	3,869,753,341	21,017,099,605

XⅡ.주당이익

(1)기본주당이익(손실)	1,475	4,549	1,336	904	2,489	8,433

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

자본금	기타불입자본	기타자본구성요소	이익잉여금	자본 합계

주식발행초과금	자기주식처분이익	자기주식	기타불입자본 합계

2014.01.01 (Ⅰ.기초자본)	15,831,775,000	1,200,000,000	6,671,383,540	(343,478,569)	7,527,904,971	33,481,578,316	185,884,992,076	242,726,250,363

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

(2)포괄손익	1.당기순이익(손실)	25,789,740,680	25,789,740,680

2.기타포괄손익	0

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

(4)지분법자본변동	0

(5)지분법이익잉여금	0

(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)	7,527,904,971	26,305,098,111	212,549,446,886	262,214,224,968

2015.01.01 (Ⅰ.기초자본)	15,831,775,000	1,200,000,000	6,671,383,540	(343,478,569)	7,527,904,971	26,305,098,111	212,549,446,886	262,214,224,968

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

(2)포괄손익	1.당기순이익(손실)	7,610,873,446	7,610,873,446

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	(2,374,622,631)	(2,374,622,631)

(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)	7,527,904,971	24,914,593,937	216,280,579,401	264,554,853,309

2015.01.01 (Ⅰ.기초자본)	15,831,775,000	1,200,000,000	6,671,383,540	(343,478,569)	7,527,904,971	26,305,098,111	212,549,446,886	262,214,224,968

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

(2)포괄손익	1.당기순이익(손실)	2,765,232,140	2,765,232,140

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	(222,450,333)	(222,450,333)

(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)	7,527,904,971	25,375,098,960	213,587,110,393	262,321,889,324

2016.01.01 (Ⅰ.기초자본)	15,831,775,000	1,200,000,000	6,671,383,540	(343,478,569)	7,527,904,971	24,914,593,937	216,280,579,401	264,554,853,309

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

(2)포괄손익	1.당기순이익(손실)	13,912,571,227	13,912,571,227

2.기타포괄손익	0

(3)매도가능금융자산평가손익	(1,220,879,212)	(1,220,879,212)

(4)지분법자본변동	0

(5)지분법이익잉여금	0

(6)재평가잉여금	0

(7)확정급여제도의 재측정요소	(205,311,114)	(205,311,114)

(8)종속기업 청산으로 인한 변동	0

2016.09.30 (Ⅲ.기말자본)	15,831,775,000	1,200,000,000	6,671,383,540	343,478,569	7,527,904,971	23,693,714,725	228,458,714,514	275,512,109,210

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	40,255,657,808	57,057,788,974	32,766,025,557	(28,432,711,312)

(1)당기순이익(손실)	13,912,571,227	2,765,232,140	7,610,873,446	25,789,740,680

(2)당기순이익조정을 위한 가감	25,552,070,236	19,330,640,039	27,294,799,399	7,955,111,574

1.퇴직급여	8,996,901,036	8,943,289,011	11,924,385,392	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	0	0	0	0

5.대손상각비	0	10,421,409	7,900,734	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.매도가능자산손상차손	0	0	0

10.복리후생비	637,873,386	0	0	0

11.매도가능자산처분손실	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	5,087,681,344	1,414,271,367	2,853,868,944	7,610,625,092

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

19.이자수익	(620,750,244)	(1,423,747,015)	(1,818,355,951)	(837,869,584)

20.배당금수익	(677,987,550)	(438,648,575)	(438,648,575)	(284,212,250)

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

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

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

24.대손충당금환입	(4,462,984)	0	0	0

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

26.종속기업처분이익	0	0	0	0

27.산림훼손복구충당부채환입액	0	0	0	0

28.지분법투자이익	0	0	0	0

29.잡이익	0	0	0	0

(3)순운전자본의 변동	4,034,250,921	39,242,129,962	1,958,641,613	(63,359,828,861)

1.매출채권의 감소(증가)	11,971,021,208	(387,085,921)	(33,067,133,763)	(1,239,671,987)

2.미수금의 감소(증가)	(156,094,232)	45,825,521,469	48,002,113,775	(48,777,342,816)

3.미수수익의 증가	0	(584,769,550)	0	0

4.선급금의 감소(증가)	(15,726,689)	(24,350,770)	(5,710,200)	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)	(220,554,002)	(186,866,281)	(52,325,285)	(77,238,770)

9.매입채무의 증가(감소)	(294,953,126)	(166,497,499)	(772,431,301)	(1,430,814,263)

10.미지급금의 증가(감소)	0	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)	28,565,588	65,519,226	71,238,258	(50,378,294)

14.미지급비용의 증가(감소)	(1,936,393,565)	(2,354,765,397)	2,079,800,902	3,207,522,240

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

16.순확정급여부채의 감소	(832,456,420)	(234,363,573)	(15,679,346,545)	(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	522,157,244	1,292,289,015	1,496,549,951	853,652,584

(5)배당금수취	677,987,550	438,648,575	438,648,575	284,212,250

(6)법인세납부(환급)	(4,443,379,370)	(6,011,150,757)	(6,033,487,427)	44,400,461

Ⅱ.투자활동현금흐름	(46,472,917,540)	(28,894,228,754)	(30,138,492,398)	39,372,992,690

(1)단기금융상품의 감소	45,000,000,000	10,000,000,000	13,000,000,000	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	(60,000,000,000)	(58,000,000,000)	(58,000,000,000)	(10,000,000,000)

(9)장기금융상품의 증가	(3,337,324,583)	(2,622,325,128)	(2,733,438,139)	(5,446,283,324)

(10)매도가능금융자산의 취득	0	0	0	0

(11)공동기업투자의 청산에 따른 현금유입	0	0	0	0

(12)종속기업투자의 취득	0	0	0	(4,045,000,000)

(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)장기차입금의 증가	0	0	0	0

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

(3)단기차입금의 상환	(19,000,000,000)	(15,000,000,000)	(15,000,000,000)	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)	(16,657,344,427)	9,843,640,370	(9,522,536,976)	(7,915,206,803)

Ⅴ.기초현금및현금성자산	18,949,095,110	28,438,727,695	28,438,727,695	36,345,008,207

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

Ⅶ.기말현금및현금성자산	2,288,877,577	38,372,024,339	18,949,095,110	28,438,727,695