POSCO홀딩스 분기보고서 (2018.03)
2. 연결재무제표

연결 재무상태표
제 51 기 1분기말 2018.03.31 현재
제 50 기말 2017.12.31 현재
(단위 : 원)

제 51 기 1분기말	제 50 기말

자산

Ⅰ.유동자산	32,908,121,435,154	31,127,418,056,602

(1)현금및현금성자산	2,838,388,577,172	2,612,530,238,464

(2)매출채권	9,284,245,805,866	8,950,547,897,707

(3)기타채권	1,646,932,981,595	1,636,005,752,292

(4)기타금융자산	7,912,402,071,616	7,045,879,822,261

(5)재고자산	10,302,957,506,420	9,950,954,685,928

(6)당기법인세자산	42,315,191,114	38,489,230,326

(7)매각예정자산	71,570,883,330	71,768,197,130

(8)기타유동자산	809,308,418,041	821,242,232,494

Ⅱ.비유동자산	47,574,025,348,334	47,897,541,022,929

(1)장기매출채권	714,857,769,701	731,569,715,200

(2)기타채권	871,519,677,138	879,176,315,891

(3)기타금융자산	1,892,020,604,320	1,911,684,107,698

(4)관계기업및공동기업투자	3,609,294,100,598	3,557,931,791,421

(5)투자부동산	1,035,699,458,594	1,064,914,478,074

(6)유형자산	31,594,558,680,993	31,883,534,694,593

(7)영업권 및 기타무형자산	5,859,644,358,814	5,952,268,760,816

(8)순확정급여자산	11,475,096,621	8,224,146,274

(9)이연법인세자산	1,479,976,546,677	1,419,226,083,659

(10)기타비유동자산	504,979,054,878	489,010,929,303

자산총계	80,482,146,783,488	79,024,959,079,531

부채

Ⅰ.유동부채	19,586,977,508,249	18,946,015,813,597

(1)단기매입채무	3,591,912,806,851	3,465,146,313,514

(2)단기차입금	11,084,832,584,618	11,274,515,842,803

(3)기타채무	2,102,574,576,093	1,753,460,971,926

(4)기타금융부채	103,981,476,564	129,811,523,900

(5)당기법인세부채	757,269,902,957	515,538,171,084

(6)충당부채	144,125,489,915	110,945,833,813

(7)기타유동부채	1,802,280,671,251	1,696,597,156,557

Ⅱ.비유동부채	12,943,907,191,718	12,614,934,725,294

(1)장기매입채무	12,357,734,149	12,532,381,140

(2)장기차입금	9,997,327,380,205	9,789,141,174,487

(3)기타채무	139,493,470,093	147,750,147,728

(4)기타금융부채	135,836,679,237	114,105,165,687

(5)순확정급여부채	206,460,803,576	137,193,143,261

(6)이연법인세부채	1,906,995,467,221	1,904,241,984,368

(7)충당부채	504,626,903,866	477,171,717,637

(8)기타비유동부채	40,808,753,371	32,799,010,986

부채총계	32,530,884,699,967	31,560,950,538,891

자본

Ⅰ.지배기업소유주지분	44,260,030,261,619	43,732,877,305,406

(1)자본금	482,403,125,000	482,403,125,000

(2)자본잉여금	1,411,337,097,627	1,412,565,433,060

(3)신종자본증권	996,919,000,000	996,919,000,000

(4)적립금	(1,142,536,918,700)	(682,555,656,783)

(5)자기주식	(1,533,039,479,814)	(1,533,054,410,954)

(6)이익잉여금	44,044,947,437,506	43,056,599,815,083

Ⅱ.비지배지분	3,691,231,821,902	3,731,131,235,234

자본총계	47,951,262,083,521	47,464,008,540,640

자본과부채총계	80,482,146,783,488	79,024,959,079,531

연결 포괄손익계산서
제 51 기 1분기 2018.01.01 부터 2018.03.31 까지
제 50 기 1분기 2017.01.01 부터 2017.03.31 까지
(단위 : 원)

제 51 기 1분기	제 50 기 1분기

3개월	누적	3개월	누적

Ⅰ.매출액	15,862,283,699,009	15,862,283,699,009	15,077,183,705,856	15,077,183,705,856

Ⅱ.매출원가	13,476,126,638,074	13,476,126,638,074	12,819,122,246,351	12,819,122,246,351

Ⅲ.매출총이익	2,386,157,060,935	2,386,157,060,935	2,258,061,459,505	2,258,061,459,505

Ⅳ.관리비및판매비	898,452,941,072	898,452,941,072	893,092,687,298	893,092,687,298

(1)대손상각비	13,554,121,644	13,554,121,644	25,970,926,360	25,970,926,360

(2)기타일반관리비	518,090,779,531	518,090,779,531	506,164,739,801	506,164,739,801

(3)판매및물류비	366,808,039,897	366,808,039,897	360,957,021,137	360,957,021,137

Ⅴ.영업이익	1,487,704,119,863	1,487,704,119,863	1,364,968,772,207	1,364,968,772,207

Ⅵ.지분법이익	87,387,476,333	87,387,476,333	72,009,674,344	72,009,674,344

Ⅶ.금융손익	(62,801,680,410)	(62,801,680,410)	(66,876,438,897)	(66,876,438,897)

(1)금융수익	456,488,124,703	456,488,124,703	880,203,889,837	880,203,889,837

(2)금융비용	(519,289,805,113)	(519,289,805,113)	(947,080,328,734)	(947,080,328,734)

Ⅷ.기타영업외손익	(29,276,899,468)	(29,276,899,468)	(44,711,774,263)	(44,711,774,263)

(1)기타의대손상각비	4,654,782,967	4,654,782,967	(23,127,085,414)	(23,127,085,414)

(2)기타영업외수익	60,956,129,231	60,956,129,231	78,436,537,136	78,436,537,136

(3)기타영업외비용	(94,887,811,666)	(94,887,811,666)	(100,021,225,985)	(100,021,225,985)

Ⅸ.법인세비용차감전순이익	1,483,013,016,318	1,483,013,016,318	1,325,390,233,391	1,325,390,233,391

Ⅹ.법인세비용	399,471,026,203	399,471,026,203	348,502,544,893	348,502,544,893

XI.당기순이익	1,083,541,990,115	1,083,541,990,115	976,887,688,498	976,887,688,498

XⅡ.기타포괄손익	(60,777,992,136)	(60,777,992,136)	(433,597,600,419)	(433,597,600,419)

(1)후속적으로 당기손익으로 재분류되지 않는 포괄손익

1.확정급여제도의 재측정요소	(26,555,879,258)	(26,555,879,258)	(5,713,156,937)	(5,713,156,937)

2.지분증권평가손익	(44,756,034,654)	(44,756,034,654)

(2)후속적으로 당기손익으로 재분류되는 포괄손익

1.지분법자본변동	(11,126,468,151)	(11,126,468,151)	(213,973,316,093)	(213,973,316,093)

2.매도가능증권평가손익	37,010,140,182	37,010,140,182

3.해외사업환산손익	21,819,154,674	21,819,154,674	(250,921,267,571)	(250,921,267,571)

4.파생상품평가손익	(158,764,747)	(158,764,747)

XⅢ.총포괄이익	1,022,763,997,979	1,022,763,997,979	543,290,088,079	543,290,088,079

XIV.당기순이익의 귀속

(1)지배기업의 소유주지분	993,516,014,970	993,516,014,970	850,928,260,062	850,928,260,062

(2)비지배지분	90,025,975,145	90,025,975,145	125,959,428,436	125,959,428,436

XV.총포괄이익의 귀속

(1)지배기업의 소유주지분	932,193,466,075	932,193,466,075	470,367,210,793	470,367,210,793

(2)비지배지분	90,570,531,904	90,570,531,904	72,922,877,286	72,922,877,286

XVI.주당이익

(1)기본주당순이익 (단위 : 원)	12,323	12,323	10,532	10,532

(2)희석주당순이익 (단위 : 원)	12,323	12,323	10,532	10,532

연결 자본변동표
제 51 기 1분기 2018.01.01 부터 2018.03.31 까지
제 50 기 1분기 2017.01.01 부터 2017.03.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	자본잉여금	신종자본증권	적립금	자기주식	이익잉여금	지배기업의 소유주에게 귀속되는 자본 합계

2017.01.01 (Ⅰ.기초자본)	482,403,125,000	1,397,790,600,328	996,919,000,000	(143,984,525,960)	(1,533,468,003,532)	41,173,778,130,126	42,373,438,325,962	3,464,955,979,634	45,838,394,305,596

Ⅱ.당기연결총포괄이익	(1)당기순이익(손실)	850,928,260,062	850,928,260,062	125,959,428,436	976,887,688,498

(2)기타포괄손익

(3)확정급여제도의재측정요소	(5,412,583,691)	(5,412,583,691)	(300,573,246)	(5,713,156,937)

(4)지분법자본변동	(188,342,456,117)	(188,342,456,117)	(25,630,859,976)	(213,973,316,093)

(5)지분증권평가손익

(6)매도가능증권평가손익	37,689,314,088	37,689,314,088	(679,173,906)	37,010,140,182

(7)해외사업환산손익	(224,495,323,549)	(224,495,323,549)	(26,425,944,022)	(250,921,267,571)

(8)파생상품평가손익

Ⅲ.자본에 직접 반영된 소유주와의 거래	(1)연차배당금	(459,986,573,750)	(459,986,573,750)	(38,022,906,380)	(498,009,480,130)

(2)연결대상기업 변동으로 인한 변동	(24,026,237,977)	(24,026,237,977)

(3)종속기업의 유상증자 등으로 인한 변동	6,328,950,359	6,328,950,359	267,203,559,758	273,532,510,117

(4)신종자본증권 이자	(11,109,041,096)	(11,109,041,096)	(5,963,917,806)	(17,072,958,902)

(5)자기주식의 처분	1,300,683	6,399,060	7,699,743	7,699,743

(6)기타	(587,169,216)	(1,526,960,067)	(2,535,331,477)	(4,649,460,760)	1,353,899,759	(3,295,561,001)

2017.03.31 (Ⅳ.기말자본)	482,403,125,000	1,403,533,682,154	996,919,000,000	(520,659,951,605)	(1,533,461,604,472)	41,545,662,860,174	42,374,397,111,251	3,738,423,254,274	46,112,820,365,525

2018.01.01 (Ⅰ.기초자본)	482,403,125,000	1,412,565,433,060	996,919,000,000	(1,094,658,017,655)	(1,533,054,410,954)	43,359,611,321,291	43,623,786,450,742	3,647,794,505,204	47,271,580,955,946

Ⅱ.당기연결총포괄이익	(1)당기순이익(손실)	993,516,014,970	993,516,014,970	90,025,975,145	1,083,541,990,115

(2)기타포괄손익

(3)확정급여제도의재측정요소	(14,598,662,711)	(14,598,662,711)	(11,957,216,547)	(26,555,879,258)

(4)지분법자본변동	(15,555,207,783)	(15,555,207,783)	4,428,739,632	(11,126,468,151)

(5)지분증권평가손익	(50,620,749,271)	1,627,770,166	(48,992,979,105)	4,236,944,451	(44,756,034,654)

(6)매도가능증권평가손익

(7)해외사업환산손익	17,989,816,021	17,989,816,021	3,829,338,653	21,819,154,674

(8)파생상품평가손익	(165,515,317)	(165,515,317)	6,750,570	(158,764,747)

Ⅲ.자본에 직접 반영된 소유주와의 거래	(1)연차배당금	(279,998,614,000)	(279,998,614,000)	(42,654,924,159)	(322,653,538,159)

(2)연결대상기업 변동으로 인한 변동	(30,877,363)	(30,877,363)

(3)종속기업의 유상증자 등으로 인한 변동	(814,444,040)	(814,444,040)	200,739,496	(613,704,544)

(4)신종자본증권 이자	(10,631,232,876)	(10,631,232,876)	(5,963,917,806)	(16,595,150,682)

(5)자기주식의 처분	8,739,048	14,931,140	23,670,188	23,670,188

(6)기타	(422,630,441)	472,755,305	(4,579,159,334)	(4,529,034,470)	1,315,764,626	(3,213,269,844)

2018.03.31 (Ⅳ.기말자본)	482,403,125,000	1,411,337,097,627	996,919,000,000	(1,142,536,918,700)	(1,533,039,479,814)	44,044,947,437,506	44,260,030,261,619	3,691,231,821,902	47,951,262,083,521

연결 현금흐름표
제 51 기 1분기 2018.01.01 부터 2018.03.31 까지
제 50 기 1분기 2017.01.01 부터 2017.03.31 까지
(단위 : 원)

제 51 기 1분기	제 50 기 1분기

Ⅰ.영업활동현금흐름	1,500,608,517,197	830,316,080,703

(1)영업활동에서 창출된 현금흐름	1,590,448,297,768	1,063,984,937,965

1.당기연결순이익	1,083,541,990,115	976,887,688,498

2.조정	1,387,039,000,092	1,393,213,496,531

가.감가상각비	713,381,736,848	731,244,582,625

나.무형자산상각비	108,854,975,123	102,581,306,840

다.금융수익	(252,309,768,449)	(601,666,697,529)

라.금융비용	331,842,460,269	659,472,631,569

마.법인세비용	399,471,026,203	348,502,544,893

바.유형자산손상차손	18,221,905,955	6,941,122,797

사.유형자산처분이익	(3,804,696,338)	(5,170,643,594)

아.유형자산처분손실	12,210,069,507	31,258,540,694

자.무형자산손상차손	1,725,834,598	21,590,697

차.종속기업,관계기억및공동기업처분손실	435,165,081	19,488,077,016

카.지분법이익	(87,387,476,333)	(72,009,674,344)

타.매각예정자산처분이익	0	(106,336,096)

파.퇴직급여	54,833,547,206	48,774,365,755

하.대손상각비	8,899,338,677	49,098,011,774

거.재고자산평가손실	60,848,494,282	82,671,452,233

너.충당부채전입액	41,605,029,621	40,515,365,752

더.기타비용	(21,788,642,158)	(48,402,744,551)

3.영업활동으로인한자산ㆍ부채의변동	(880,132,692,439)	(1,306,116,247,064)

(2)이자의 수취	50,659,969,498	37,640,210,761

(3)이자의 지급	(115,532,857,247)	(133,744,384,231)

(4)배당금의 수취	56,828,407,875	53,004,849,021

(5)법인세 부담액	(81,795,300,697)	(190,569,532,813)

Ⅱ.투자활동현금흐름	(1,214,910,473,459)	(164,131,270,275)

(1)단기금융상품의 취득	(7,268,756,570,691)	(4,167,926,326,260)

(2)단기금융상품의 처분	6,455,032,333,742	4,415,422,494,391

(3)대여금의 지급	(155,944,068,940)	(235,891,191,593)

(4)대여금의 회수	169,817,700,546	203,505,053,386

(5)유가증권의 취득	(86,249,888,206)	0

(6)매도가능금융자산의 취득	0	(12,645,762,406)

(7)유가증권의 처분	24,885,408,137	0

(8)매도가능금융자산의 처분	0	13,812,214,745

(9)관계기업및공동기업투자주식의 취득	(7,830,151,616)	(7,142,871,763)

(10)관계기업및공동기업투자주식의 처분	3,670,082,055	32,925,875,881

(11)투자부동산의 취득	(2,278,302,361)	(974,108,055)

(12)유형자산의 취득	(404,066,246,702)	(543,322,985,128)

(13)유형자산의 처분	12,750,065,526	9,026,549,611

(14)무형자산의 취득	(31,042,706,722)	(69,848,923,196)

(15)무형자산의 처분	66,629,780,884	7,389,651,200

(16)매각예정자산의 처분	9,035,817,623	203,223,741,888

(17)연결실체 변동으로 인한 순자산 처분	(12,595,984)	(10,567,601,050)

(18)기타 투자활동으로 인한 현금유출입액	(551,130,750)	(1,117,081,926)

Ⅲ.재무활동현금흐름	(75,581,615,516)	(333,812,501,233)

(1)사채 및 장기차입금의 차입	444,665,348,062	125,830,916,061

(2)사채 및 장기차입금의 상환	(440,269,465,737)	(1,006,749,014,725)

(3)단기차입금의 순차입	(25,281,747,054)	332,552,822,169

(4)비지배주주의 자본불입	807,525,000	249,934,856,550

(5)배당금의 지급	(5,499,359,582)	(5,051,518,307)

(6)신종자본증권 이자지급	(16,780,868,489)	(16,776,989,037)

(7)기타 재무활동으로 인한 현금유출입액	(33,223,047,716)	(13,553,573,944)

Ⅳ.외화환산으로 인한 현금의 변동	15,741,910,486	(52,256,083,853)

Ⅴ.현금의 증가(감소)	225,858,338,708	280,116,225,342

Ⅵ.기초의 현금	2,612,530,238,464	2,447,618,520,581

Ⅶ.기말의 현금	2,838,388,577,172	2,727,734,745,923