POSCO홀딩스 사업보고서 (2017.12)
2. 연결재무제표

연결 재무상태표
제 50 기 2017.12.31 현재
제 49 기 2016.12.31 현재
제 48 기 2015.12.31 현재
(단위 : 원)

제 50 기	제 49 기	제 48 기

자산

Ⅰ.유동자산	31,127,418,056,602	29,303,834,311,809	29,180,888,772,071

(1)현금및현금성자산	2,612,530,238,464	2,447,618,520,581	4,870,184,737,985

(2)매출채권	8,950,547,897,707	9,786,926,894,081	9,595,935,196,784

(3)기타채권	1,636,005,752,292	1,539,741,890,458	1,679,879,041,107

(4)기타금융자산	7,045,879,822,261	5,224,911,111,003	3,910,387,276,302

(5)재고자산	9,950,954,685,928	9,051,721,165,544	8,225,205,235,022

(6)당기법인세자산	38,489,230,326	46,472,551,542	33,764,928,694

(7)매각예정자산	71,768,197,130	311,958,185,304	57,281,022,043

(8)기타유동자산	821,242,232,494	894,483,993,296	808,251,334,134

Ⅱ.비유동자산	47,897,541,022,929	50,459,160,207,805	51,227,870,474,222

(1)장기매출채권	731,569,715,200	51,123,840,705	120,337,886,393

(2)기타채권	879,176,315,891	762,912,418,850	863,258,203,872

(3)기타금융자산	1,911,684,107,698	2,657,691,743,915	2,341,459,820,935

(4)종속기업,관계기업 및 공동기업투자	3,557,931,791,421	3,882,388,558,156	3,945,332,693,421

(5)투자부동산	1,064,914,478,074	1,117,720,389,187	1,084,292,236,342

(6)유형자산	31,883,534,694,593	33,770,338,870,920	34,522,854,930,919

(7)영업권 및 기타무형자산	5,952,268,760,816	6,088,728,964,307	6,405,753,996,696

(8)순확정급여자산	8,224,146,274	83,701,679,125	0

(9)이연법인세자산	1,419,226,083,659	1,476,872,719,536	1,315,580,498,991

(10)기타비유동자산	489,010,929,303	567,681,023,104	629,000,206,653

자산총계	79,024,959,079,531	79,762,994,519,614	80,408,759,246,293

부채

Ⅰ.유동부채	18,946,015,813,597	18,915,396,087,487	20,130,925,777,394

(1)단기매입채무	3,465,146,313,514	4,073,285,613,037	3,125,347,787,468

(2)단기차입금	11,274,515,842,803	10,194,806,562,002	12,371,031,953,368

(3)기타채무	1,753,460,971,926	1,851,658,999,699	2,129,092,690,388

(4)기타금융부채	129,811,523,900	149,748,127,342	202,116,585,460

(5)당기법인세부채	515,538,171,084	446,071,002,208	377,962,233,139

(6)매각예정자산에 직접 관련된 부채	0	0	34,202,107,021

(7)충당부채	110,945,833,813	114,864,671,131	102,320,386,643

(8)기타유동부채	1,696,597,156,557	2,084,961,112,068	1,788,852,033,907

Ⅱ.비유동부채	12,614,934,725,294	15,009,204,126,531	15,207,611,498,970

(1)장기매입채무	12,532,381,140	44,512,306,252	11,098,065,988

(2)장기차입금	9,789,141,174,487	12,510,191,004,891	12,849,199,428,942

(3)기타채무	147,750,147,728	208,559,329,979	134,470,404,903

(4)기타금융부채	114,105,165,687	81,308,708,367	54,696,157,035

(5)퇴직급여부채	137,193,143,261	123,603,959,834	182,025,151,153

(6)이연법인세부채	1,904,241,984,368	1,642,938,880,864	1,676,657,617,047

(7)충당부채	477,171,717,637	337,738,637,753	221,691,762,465

(8)기타비유동부채	32,799,010,986	60,351,298,591	77,772,911,437

부채총계	31,560,950,538,891	33,924,600,214,018	35,338,537,276,364

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	43,732,877,305,406	42,373,438,325,962	41,235,349,762,899

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

(2)자본잉여금	1,412,565,433,060	1,397,790,600,328	1,383,622,920,776

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

(4)적립금	(682,555,656,783)	(143,984,525,960)	(594,755,895,276)

(5)자기주식	(1,533,054,410,954)	(1,533,468,003,532)	(1,533,898,233,666)

(6)이익잉여금	43,056,599,815,083	41,173,778,130,126	40,501,058,846,065

Ⅱ.비지배지분	3,731,131,235,234	3,464,955,979,634	3,834,872,207,030

자본총계	47,464,008,540,640	45,838,394,305,596	45,070,221,969,929

자본과부채총계	79,024,959,079,531	79,762,994,519,614	80,408,759,246,293

연결 포괄손익계산서
제 50 기 2017.01.01 부터 2017.12.31 까지
제 49 기 2016.01.01 부터 2016.12.31 까지
제 48 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 50 기	제 49 기	제 48 기

Ⅰ.매출액	60,655,099,616,772	53,083,512,926,398	58,192,344,560,634

Ⅱ.매출원가	52,299,188,579,136	46,393,962,164,138	51,658,097,330,493

Ⅲ.매출총이익	8,355,911,037,636	6,689,550,762,260	6,534,247,230,141

Ⅳ.관리비및판매비	3,734,077,384,258	3,845,226,182,991	4,124,204,648,385

(1)일반관리비	2,176,800,252,504	2,291,540,367,473	2,395,248,162,920

(2)판매및물류비	1,557,277,131,754	1,553,685,815,518	1,728,956,485,465

Ⅴ.영업이익	4,621,833,653,378	2,844,324,579,269	2,410,042,581,756

Ⅵ.지분법손익	10,539,676,056	(88,676,613,431)	(506,054,122,457)

Ⅶ.금융손익	(111,609,904,624)	(782,210,156,622)	(829,981,250,582)

(1)금융수익	2,372,667,074,698	2,231,980,298,719	2,557,072,422,661

(2)금융비용	(2,484,276,979,322)	(3,014,190,455,341)	(3,387,053,673,243)

Ⅷ.기타영업외손익	(341,071,763,664)	(540,584,328,229)	(893,249,665,110)

(1)기타영업외수익	451,223,558,463	215,135,555,735	549,048,005,469

(2)기타영업외비용	(792,295,322,127)	(755,719,883,964)	(1,442,297,670,579)

Ⅸ.법인세비용차감전순이익	4,179,691,661,146	1,432,853,480,987	180,757,543,607

Ⅹ.법인세비용	1,206,222,500,387	384,684,821,136	276,938,777,842

XI.당기순이익(손실)	2,973,469,160,759	1,048,168,659,851	(96,181,234,235)

XⅡ.기타포괄손익	(561,158,457,914)	454,247,633,470	(162,129,286,484)

(1)당기손익으로 재분류되지 않는항목(세후기타포괄손익)

1.확정급여제도의 재측정요소	(47,543,404,517)	20,540,128,910	41,954,274,302

(2)당기손익으로 재분류될 수 있는 항목(세후기타포괄손익)

1.지분법 적용대상 관계기업과 공동기업의 기타포괄손익에 대한 지분(세후기타포괄손익)	(217,388,267,447)	134,589,663,885	(82,509,212,249)

2.매도가능증권평가손익	(31,388,580,249)	310,608,489,424	(187,854,159,907)

3.해외사업환산손익	(264,694,734,648)	(11,490,648,749)	66,279,811,370

4.현금흐름위험회피손익(세후기타포괄손익)	(143,471,053)	0	0

XⅢ.총포괄손익	2,412,310,702,845	1,502,416,293,321	(258,310,520,719)

XIV.당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	2,790,105,745,202	1,363,309,633,135	180,646,881,979

(2)비지배지분에 귀속되는 당기순이익(손실)	183,363,415,557	(315,140,973,284)	(276,828,116,214)

XV.총 포괄손익의 귀속

(1)총 포괄손익, 지배기업의 소유주에게 귀속되는 지분	2,218,277,387,293	1,822,532,947,023	33,016,480,912

(2)총 포괄손익, 비지배지분	194,033,315,552	(320,116,653,702)	(291,327,001,631)

XVI.주당이익

(1)기본주당순이익 (단위 : 원)	34,464	16,627	1,845

(2)희석주당순이익 (단위 : 원)	34,464	16,627	1,845

연결 자본변동표
제 50 기 2017.01.01 부터 2017.12.31 까지
제 49 기 2016.01.01 부터 2016.12.31 까지
제 48 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	자본잉여금	신종자본증권	적립금	자기주식	이익잉여금	지배기업의 소유주에게 귀속되는 자본 합계

2015.01.01 (Ⅰ.기초자본)	482,403,125,000	1,083,718,170,645	996,919,000,000	(408,773,032,313)	(1,534,457,084,906)	40,967,557,625,551	41,587,367,803,977	3,703,996,373,658	45,291,364,177,635

Ⅱ.당기연결총포괄이익	(1)당기순이익(손실)	180,646,881,979	180,646,881,979	(276,828,116,214)	(96,181,234,235)

(2)확정급여제도의재측정요소	38,771,032,106	38,771,032,106	3,183,242,196	41,954,274,302

(3)지분법자본변동	(81,418,365,327)	(81,418,365,327)	(1,090,846,922)	(82,509,212,249)

(4)매도가능증권평가손익	(183,076,931,006)	(183,076,931,006)	(4,777,228,901)	(187,854,159,907)

(5)해외사업환산손익	78,093,863,160	78,093,863,160	(11,814,051,790)	66,279,811,370

(6)파생상품평가손익

Ⅲ.자본에 직접 반영된 소유주와의 거래	(1)연차배당금	(479,958,168,000)	(479,958,168,000)	(32,410,489,133)	(512,368,657,133)

(2)중간배당금	(159,986,916,000)	(159,986,916,000)	(67,699,827,216)	(227,686,743,216)

(3)연결대상기업 변동으로 인한 변동	311,547,749,310	311,547,749,310

(4)종속기업의 유상증자 등으로 인한 변동	301,028,840,891	301,028,840,891	857,244,243,266	1,158,273,084,157

(5)신종자본증권 이자	(43,574,713,060)	(43,574,713,060)	(24,186,999,990)	(67,761,713,050)

(6)자기주식의 처분	(35,255,520)	558,851,240	523,595,720	523,595,720

(7)기타	(1,088,835,240)	418,570,210	(2,396,896,511)	(3,067,161,541)	803,657,386	(2,263,504,155)

2015.12.31 (Ⅳ.기말자본)	482,403,125,000	1,383,622,920,776	996,919,000,000	(594,755,895,276)	(1,533,898,233,666)	40,501,058,846,065	41,235,349,762,899	3,834,872,207,030	45,070,221,969,929

2016.01.01 (Ⅰ.기초자본)	482,403,125,000	1,383,622,920,776	996,919,000,000	(594,755,895,276)	(1,533,898,233,666)	40,501,058,846,065	41,235,349,762,899	3,834,872,207,030	45,070,221,969,929

Ⅱ.당기연결총포괄이익	(1)당기순이익(손실)	1,363,309,633,135	1,363,309,633,135	(315,140,973,284)	1,048,168,659,851

(2)확정급여제도의재측정요소	9,787,191,532	9,787,191,532	10,752,937,378	20,540,128,910

(3)지분법자본변동	124,626,452,488	124,626,452,488	9,963,211,397	134,589,663,885

(4)매도가능증권평가손익	314,427,466,692	314,427,466,692	(3,818,977,268)	310,608,489,424

(5)해외사업환산손익	10,382,203,176	10,382,203,176	(21,872,851,925)	(11,490,648,749)

(6)파생상품평가손익

Ⅲ.자본에 직접 반영된 소유주와의 거래	(1)연차배당금	(479,973,888,000)	(479,973,888,000)	(50,332,951,462)	(530,306,839,462)

(2)중간배당금	(179,991,549,750)	(179,991,549,750)	(179,991,549,750)

(3)연결대상기업 변동으로 인한 변동	49,249,764,602	49,249,764,602

(4)종속기업의 유상증자 등으로 인한 변동	8,649,992,721	8,649,992,721	(16,544,112,455)	(7,894,119,734)

(5)신종자본증권 이자	(43,832,668,972)	(43,832,668,972)	(24,253,265,745)	(68,085,934,717)

(6)자기주식의 처분	32,180,788	430,230,134	462,410,922	462,410,922

(7)기타	5,485,506,043	1,335,246,960	3,420,566,116	10,241,319,119	(7,919,008,634)	2,322,310,485

2016.12.31 (Ⅳ.기말자본)	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

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)	2,790,105,745,202	2,790,105,745,202	183,363,415,557	2,973,469,160,759

(2)확정급여제도의재측정요소	(38,043,380,509)	(38,043,380,509)	(9,500,024,008)	(47,543,404,517)

(3)지분법자본변동	(214,793,877,078)	(214,793,877,078)	(2,594,390,369)	(217,388,267,447)

(4)매도가능증권평가손익	(45,952,681,589)	(45,952,681,589)	14,564,101,340	(31,388,580,249)

(5)해외사업환산손익	(272,902,121,232)	(272,902,121,232)	8,207,386,584	(264,694,734,648)

(6)파생상품평가손익	(136,297,501)	(136,297,501)	(7,173,552)	(143,471,053)

Ⅲ.자본에 직접 반영된 소유주와의 거래	(1)연차배당금	(459,986,573,750)	(459,986,573,750)	(42,909,047,808)	(502,895,621,558)

(2)중간배당금	(359,992,789,500)	(359,992,789,500)	(359,992,789,500)

(3)연결대상기업 변동으로 인한 변동	(7,150,785,191)	(7,150,785,191)

(4)종속기업의 유상증자 등으로 인한 변동	16,287,778,447	16,287,778,447	147,419,650,492	163,707,428,939

(5)신종자본증권 이자	(43,599,999,996)	(43,599,999,996)	(24,186,999,992)	(67,786,999,988)

(6)자기주식의 처분	126,127,730	413,592,578	539,720,308	539,720,308

(7)기타	(1,639,073,445)	(4,786,153,423)	(5,661,316,490)	(12,086,543,358)	(1,030,877,453)	(13,117,420,811)

2017.12.31 (Ⅳ.기말자본)	482,403,125,000	1,412,565,433,060	996,919,000,000	(682,555,656,783)	(1,533,054,410,954)	43,056,599,815,083	43,732,877,305,406	3,731,131,235,234	47,464,008,540,640

연결 현금흐름표
제 50 기 2017.01.01 부터 2017.12.31 까지
제 49 기 2016.01.01 부터 2016.12.31 까지
제 48 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 50 기	제 49 기	제 48 기

Ⅰ.영업활동현금흐름	5,607,310,243,858	5,269,417,624,166	7,601,828,931,643

(1)영업활동에서 창출된 현금흐름	6,678,946,588,469	6,203,287,862,270	8,620,098,718,621

1.당기순이익(손실)	2,973,469,160,759	1,048,168,659,851	(96,181,234,235)

2.조정	5,631,751,915,206	5,580,933,870,387	5,962,241,072,749

3.영업활동으로인한자산ㆍ부채의변동	(1,926,274,487,496)	(425,814,667,968)	2,754,038,880,107

(2)이자의 수취	244,980,312,745	206,838,520,552	198,193,050,895

(3)이자의 지급	(735,735,154,629)	(691,264,253,585)	(831,565,789,663)

(4)배당금의 수취	225,514,466,612	152,559,251,498	237,715,177,851

(5)법인세 지급	(806,395,969,339)	(602,003,756,569)	(622,612,226,061)

Ⅱ.투자활동현금흐름	(3,817,874,626,487)	(3,754,627,358,319)	(4,534,676,340,375)

(1)단기금융상품의 취득	(20,843,530,223,787)	(18,578,808,582,392)	(13,037,989,949,685)

(2)단기금융상품의 처분	19,146,633,574,802	17,177,408,655,446	10,595,379,160,866

(3)대여금의 증가	(1,055,894,885,471)	(603,332,376,969)	(295,689,177,389)

(4)대여금의 회수	667,045,394,968	557,063,917,164	308,905,657,552

(5)매도가능금융자산의 취득	(66,277,965,334)	(328,151,127,969)	(87,824,235,141)

(6)매도가능금융자산의 처분	1,006,855,853,423	280,065,898,496	308,160,607,587

(7)종속기업, 관계기업및공동기업투자의취득	(60,276,715,073)	(173,769,336,053)	(77,154,793,309)

(8)종속기업, 관계기업 및 공동기업투자의 처분	74,880,669,873	7,914,132,854	11,812,574,291

(9)투자부동산의 취득	(69,169,495,088)	(45,735,180,114)	(61,477,669,374)

(10)투자부동산의 처분	5,771,081,318	11,624,476,348	1,120,374,926

(11)유형자산의 취득	(2,287,580,477,780)	(2,324,112,012,557)	(2,560,243,880,055)

(12)유형자산의 처분	39,182,899,957	44,329,716,488	59,030,962,084

(13)무형자산의 취득	(343,422,718,297)	(138,180,639,289)	(289,148,403,186)

(14)무형자산의 처분	28,502,226,551	8,672,381,419	12,831,761,516

(15)매각예정으로 분류된 비유동자산이나 처분자산집단의 처분	203,957,945,810	305,812,595,521	127,133,107,829

(16)연결실체 변동으로 인한 순자산 취득	(174,165,263,561)	4,502,670,048	0

(17)연결실체 변동으로 인한 순자산 처분	(53,008,177,800)	21,222,929,948	469,576,461,215

(18)현금의기타유입(유출)	(37,378,350,998)	18,844,523,292	(19,098,900,102)

Ⅲ.재무활동현금흐름	(1,565,527,906,930)	(3,950,967,040,168)	(2,241,601,330,606)

(1)사채 및 장기차입금의 차입	1,725,982,760,450	1,988,664,641,083	1,779,096,649,043

(2)사채 및 장기차입금의 상환	(3,136,015,729,288)	(4,274,895,287,139)	(3,509,970,218,041)

(3)단기차입금의 순차입	558,083,259,657	(885,861,283,754)	(846,229,644,034)

(4)비지배주주의 자본불입	266,219,219,686	24,703,620,982	1,260,052,721,043

(5)배당금의 지급	(863,449,858,777)	(708,970,144,930)	(822,569,769,233)

(6)신종자본증권 이자지급	(67,783,120,536)	(68,097,490,400)	(67,724,613,684)

(7)현금의기타유입(유출)	(48,564,438,122)	(26,511,096,010)	(34,256,455,700)

Ⅳ.외화환산으로 인한 현금의 변동	(58,995,992,558)	12,611,063,578	23,496,019,022

Ⅴ.현금의 증가(감소)	164,911,717,883	(2,423,565,710,743)	849,047,279,684

Ⅵ.기초의 현금	2,447,618,520,581	4,871,184,231,324	4,022,136,951,640

Ⅶ.기말의 현금	2,612,530,238,464	2,447,618,520,581	4,871,184,231,324