POSCO홀딩스 분기보고서 (2019.09)
2. 연결재무제표

연결 재무상태표
제 52 기 3분기말 2019.09.30 현재
제 51 기말 2018.12.31 현재
(단위 : 원)

제 52 기 3분기말	제 51 기말

자산

Ⅰ.유동자산	34,710,064,725,165	33,651,002,029,607

(1)현금및현금성자산	2,831,727,071,406	2,643,864,862,314

(2)매출채권	9,714,312,459,617	9,282,608,576,629

(3)기타채권	1,646,994,554,076	1,385,628,933,835

(4)기타금융자산	7,912,019,888,838	8,081,096,376,590

(5)재고자산	11,770,206,525,705	11,499,928,315,788

(6)당기법인세자산	40,931,943,248	51,557,314,612

(7)매각예정자산	66,598,415,924	21,854,431,461

(8)기타유동자산	727,273,866,351	684,463,218,378

Ⅱ.비유동자산	44,909,023,565,061	44,597,263,187,125

(1)장기매출채권	312,127,699,361	427,125,278,236

(2)기타채권	1,117,102,353,521	863,239,855,236

(3)기타금융자산	1,686,347,869,373	1,647,898,131,813

(4)관계기업및공동기업투자	3,879,810,708,420	3,650,003,217,351

(5)투자부동산	921,373,034,388	928,614,810,815

(6)유형자산	30,334,798,124,454	30,018,272,832,167

(7)영업권 및 기타무형자산	5,020,899,599,004	5,170,825,270,969

(8)순확정급여자산	1,488,545,949

(9)이연법인세자산	1,321,444,553,353	1,381,030,905,068

(10)기타비유동자산	315,119,623,187	508,764,339,521

자산총계	79,619,088,290,226	78,248,265,216,732

부채

Ⅰ.유동부채	16,761,966,592,689	18,937,985,494,581

(1)단기매입채무	3,714,265,616,355	4,006,134,834,581

(2)단기차입금	8,358,075,114,354	10,289,618,528,254

(3)기타채무	1,890,936,225,260	1,720,097,036,596

(4)기타금융부채	104,229,419,528	77,800,254,152

(5)당기법인세부채	699,404,176,538	948,166,057,695

(6)매각예정자산에 직접 관련된 부채	1,612,121,209

(7)충당부채	262,085,180,639	301,279,547,402

(8)기타유동부채	1,731,358,738,806	1,594,889,235,901

Ⅱ.비유동부채	14,728,938,790,508	12,550,728,851,744

(1)장기매입채무	17,622,765,652	29,825,333,651

(2)장기차입금	11,496,807,263,019	9,919,651,496,862

(3)기타채무	618,108,274,338	148,867,602,721

(4)기타금융부채	18,154,254,526	64,161,868,062

(5)순확정급여부채	316,824,543,785	140,932,829,783

(6)이연법인세부채	1,666,707,463,272	1,688,892,935,954

(7)충당부채	502,743,518,164	431,035,920,542

(8)기타비유동부채	91,970,707,752	127,360,864,169

부채총계	31,490,905,383,197	31,488,714,346,325

자본

Ⅰ.지배기업소유주지분	44,756,354,567,590	43,371,259,639,406

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

(2)자본잉여금	1,371,230,022,097	1,410,551,114,419

(3)신종자본증권	199,383,500,000	199,383,500,000

(4)적립금	(1,069,340,469,111)	(1,404,367,621,305)

(5)자기주식	(1,508,303,486,780)	(1,532,728,485,498)

(6)이익잉여금	45,280,981,876,384	44,216,018,006,790

Ⅱ.비지배지분	3,371,828,339,439	3,388,291,231,001

자본총계	48,128,182,907,029	46,759,550,870,407

자본과부채총계	79,619,088,290,226	78,248,265,216,732

연결 포괄손익계산서
제 52 기 3분기 2019.01.01 부터 2019.09.30 까지
제 51 기 3분기 2018.01.01 부터 2018.09.30 까지
(단위 : 원)

제 52 기 3분기	제 51 기 3분기

3개월	누적	3개월	누적

Ⅰ.매출액	15,988,226,550,851	48,323,799,169,206	16,410,726,456,611	48,356,305,808,461

Ⅱ.매출원가	14,375,600,006,080	43,283,628,676,196	14,343,742,802,250	42,337,553,360,458

Ⅲ.매출총이익	1,612,626,544,771	5,040,170,493,010	2,066,983,654,361	6,018,752,448,003

Ⅳ.관리비및판매비	572,849,468,377	1,728,934,752,274	535,880,873,822	1,747,657,392,844

(1)대손상각비	(5,944,121,399)	(13,941,330,254)	1,890,006,415	38,864,192,250

(2)기타일반관리비	490,769,735,879	1,473,389,479,264	446,564,613,925	1,461,907,146,717

(3)판매및물류비	88,023,853,897	269,486,603,264	87,426,253,482	246,886,053,877

Ⅴ.영업이익	1,039,777,076,394	3,311,235,740,736	1,531,102,780,539	4,271,095,055,159

Ⅵ.지분법손익	88,667,777,801	230,196,840,033	43,799,980,850	75,450,674,809

Ⅶ.금융손익	(89,205,028,620)	(222,853,702,053)	(251,059,519,595)	(487,743,250,592)

(1)금융수익	602,717,263,611	1,629,593,761,384	173,988,244,874	1,264,107,880,503

(2)금융비용	(691,922,292,231)	(1,852,447,463,437)	(425,047,764,469)	(1,751,851,131,095)

Ⅷ.기타영업외손익	(185,989,538,645)	(347,906,158,780)	122,120,284,529	(394,836,710)

(1)기타의대손상각비	(10,696,246,900)	(26,112,349,623)	(15,325,349,035)	(18,360,511,348)

(2)기타영업외수익	114,913,244,062	272,280,830,032	109,120,916,499	436,205,628,437

(3)기타영업외비용	(290,206,535,807)	(594,074,639,189)	28,324,717,065	(418,239,953,799)

Ⅸ.법인세비용차감전순이익	853,250,286,930	2,970,672,719,936	1,445,963,526,323	3,858,407,642,666

Ⅹ.법인세비용	(356,439,837,471)	(1,013,998,837,085)	(388,304,522,129)	(1,136,868,734,648)

XI.당기순이익(손실)	496,810,449,459	1,956,673,882,851	1,057,659,004,194	2,721,538,908,018

XⅡ.기타포괄손익	46,489,286,049	335,852,940,477	(149,887,727,629)	(142,621,462,049)

(1)후속적으로 당기손익으로 재분류되지 않는 포괄손익

1.확정급여제도의 재측정요소	(7,269,006,189)	(28,149,937,254)	(9,731,452,330)	(41,666,392,716)

2.지분증권평가손익	(81,552,071,191)	(63,708,481,008)	36,687,064,117	(24,453,605,659)

(2)후속적으로 당기손익으로 재분류되는 포괄손익

1.지분법자본변동	32,090,659,728	104,928,864,231	(57,166,003,551)	(30,415,457,178)

2.해외사업환산손익	103,200,203,390	322,863,453,439	(119,741,251,579)	(45,911,539,137)

3.파생상품평가손익	19,500,311	(80,958,931)	63,915,714	(174,467,359)

XⅢ.총포괄손익	543,299,735,508	2,292,526,823,328	907,771,276,565	2,578,917,445,969

XIV.당기순이익의 귀속

(1)지배기업의 소유주지분	430,875,315,211	1,784,414,381,573	1,019,525,874,393	2,558,060,147,314

(2)비지배지분	65,935,134,248	172,259,501,278	38,133,129,801	163,478,760,704

XV.총포괄이익의 귀속

(1)지배기업의 소유주지분	466,170,812,043	2,120,940,424,738	880,568,954,081	2,414,407,802,987

(2)비지배지분	77,128,923,465	171,586,398,590	27,202,322,484	164,509,642,982

XVI.주당이익

(1)기본주당순이익 (단위 : 원)	5,357	22,211	12,723	31,775

(2)희석주당순이익 (단위 : 원)	5,357	22,211	12,723	31,775

연결 자본변동표
제 52 기 3분기 2019.01.01 부터 2019.09.30 까지
제 51 기 3분기 2018.01.01 부터 2018.09.30 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	자본잉여금	신종자본증권	적립금	자기주식	이익잉여금	지배기업의 소유주에게 귀속되는 자본 합계

2018.01.01 (Ⅰ.기초자본)	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

Ⅱ.회계정책변경에 따른 증가(감소)	(412,102,360,872)	303,011,506,208	(109,090,854,664)	(83,336,730,030)	(192,427,584,694)

Ⅲ.당기총포괄이익	(1)연결당기순이익	2,558,060,147,314	2,558,060,147,314	163,478,760,704	2,721,538,908,018

(2)확정급여제도의 재측정요소	(26,644,780,936)	(26,644,780,936)	(15,021,611,780)	(41,666,392,716)

(3)지분법자본변동	(42,884,874,949)	(42,884,874,949)	12,469,417,771	(30,415,457,178)

(4)지분증권평가손익	(13,115,322,418)	(12,738,530,043)	(25,853,852,461)	1,400,246,802	(24,453,605,659)

(5)해외사업환산손익	(48,088,403,182)	(48,088,403,182)	2,176,864,045	(45,911,539,137)

(6)파생상품평가손익	(180,432,799)	(180,432,799)	5,965,440	(174,467,359)

Ⅳ.자본에 직접 반영된 소유주와의 거래	(1)연차배당금	(279,998,614,000)	(279,998,614,000)	(54,147,607,498)	(334,146,221,498)

(2)중간배당금	(240,000,819,000)	(240,000,819,000)	(240,000,819,000)

(3)연결대상기업 변동으로 인한 변동	(2,091,980,217)	(2,091,980,217)

(4)종속기업의 유상증자 등으로 인한 변동	(2,503,759,636)	(2,503,759,636)	1,336,417,580	(1,167,342,056)

(5)신종자본증권 상환	(2,768,611,561)	(797,535,500,000)	(800,304,111,561)	(359,018,150,939)	(1,159,322,262,500)

(6)신종자본증권 이자	(22,123,835,613)	(22,123,835,613)	(16,609,520,543)	(38,733,356,156)

(7)자기주식의 처분	133,003,819	325,925,456	458,929,275	458,929,275

(8)기타	3,359,270,714	1,254,495,067	(4,291,305,756)	322,460,025	(2,638,373,490)	(2,315,913,465)

2018.09.30 (Ⅴ.기말자본)	482,403,125,000	1,410,785,336,396	199,383,500,000	(1,197,672,555,936)	(1,532,728,485,498)	45,331,873,583,257	44,694,044,503,219	3,379,134,933,079	48,073,179,436,298

2019.01.01 (Ⅰ.기초자본)	482,403,125,000	1,410,551,114,419	199,383,500,000	(1,404,367,621,305)	(1,532,728,485,498)	44,216,018,006,790	43,371,259,639,406	3,388,291,231,001	46,759,550,870,407

Ⅱ.회계정책변경에 따른 증가(감소)

Ⅲ.당기총포괄이익	(1)연결당기순이익	1,784,414,381,573	1,784,414,381,573	172,259,501,278	1,956,673,882,851

(2)확정급여제도의 재측정요소	(15,065,151,024)	(15,065,151,024)	(13,084,786,230)	(28,149,937,254)

(3)지분법자본변동	92,532,615,847	92,532,615,847	12,396,248,384	104,928,864,231

(4)지분증권평가손익	(42,910,894,558)	(20,858,823,356)	(63,769,717,914)	61,236,906	(63,708,481,008)

(5)해외사업환산손익	322,905,207,241	322,905,207,241	(41,753,802)	322,863,453,439

(6)파생상품평가손익	(76,910,985)	(76,910,985)	(4,047,946)	(80,958,931)

Ⅳ.자본에 직접 반영된 소유주와의 거래	(1)연차배당금	(400,005,660,000)	(400,005,660,000)	(60,274,520,851)	(460,280,180,851)

(2)중간배당금	(320,462,564,000)	(320,462,564,000)	(320,462,564,000)

(3)연결대상기업 변동으로 인한 변동	(874,023,463)	(874,023,463)

(4)종속기업의 유상증자 등으로 인한 변동	(53,870,998,692)	(53,870,998,692)	(114,153,163,474)	(168,024,162,166)

(5)신종자본증권 상환

(6)신종자본증권 이자	(6,881,095,888)	(6,881,095,888)	(5,455,512,327)	(12,336,608,215)

(7)자기주식의 처분	12,576,179,943	24,424,998,718	37,001,178,661	37,001,178,661

(8)기타	1,973,726,427	(37,422,865,351)	43,822,782,289	8,373,643,365	(7,292,070,037)	1,081,573,328

2019.09.30 (Ⅴ.기말자본)	482,403,125,000	1,371,230,022,097	199,383,500,000	(1,069,340,469,111)	(1,508,303,486,780)	45,280,981,876,384	44,756,354,567,590	3,371,828,339,439	48,128,182,907,029

연결 현금흐름표
제 52 기 3분기 2019.01.01 부터 2019.09.30 까지
제 51 기 3분기 2018.01.01 부터 2018.09.30 까지
(단위 : 원)

제 52 기 3분기	제 51 기 3분기

Ⅰ.영업활동현금흐름	3,940,344,577,403	4,219,441,354,510

(1)영업활동에서 창출된 현금흐름	5,337,227,192,075	5,111,072,126,657

1.연결당기순이익	1,956,673,882,851	2,721,538,908,018

2.조정	4,295,286,322,084	4,401,232,952,832

가.감가상각비	2,269,280,381,000	2,167,284,690,630

나.무형자산상각비	316,946,723,145	273,674,218,829

다.금융수익	(842,951,240,345)	(558,899,306,404)

라.금융비용	1,082,319,906,327	992,829,983,683

마.법인세비용	1,013,998,837,085	1,136,868,734,648

바.유형자산손상차손	194,688,150,928	18,889,816,841

사.유형자산처분이익	(21,929,417,489)	(36,810,531,528)

아.유형자산처분손실	61,222,311,919	78,564,962,039

자.무형자산손상차손	125,696,172,301	2,074,995,867

차.무형자산처분이익	(1,345,666,720)	(110,813,987,329)

카.종속기업,관계기업및공동기업처분이익	(20,749,958,321)	(45,499,727,860)

타.종속기업,관계기업및공동기업처분손실	5,867,005,738	3,419,220,450

파.지분법손익	(230,196,840,033)	(75,450,674,809)

하.매각예정자산손상차손	40,942,680,462	47,581,394,788

거.매각예정자산처분이익	(8,535,785,876)	(12,122,500,389)

너.퇴직급여	176,071,294,054	161,184,907,063

더.대손상각비	12,171,019,369	57,224,703,598

러.재고자산평가손실	80,988,455,163	38,226,968,213

머.충당부채전입액	98,108,839,201	272,796,048,440

버.기타비용(수익)	(57,306,545,824)	(9,790,963,938)

3.영업활동으로인한자산ㆍ부채의변동	(914,733,012,860)	(2,011,699,734,193)

(2)이자의 수취	228,017,760,234	221,522,991,169

(3)이자의 지급	(547,832,964,946)	(476,728,288,559)

(4)배당금의 수취	218,154,518,314	166,868,289,520

(5)법인세 지급	(1,295,221,928,274)	(803,293,764,277)

Ⅱ.투자활동으로 인한 현금흐름	(1,537,656,615,015)	(2,652,487,489,139)

(1)단기금융상품의 취득	(27,411,573,089,473)	(23,743,066,769,452)

(2)단기금융상품의 처분	27,842,900,799,918	22,202,267,187,407

(3)대여금의 지급	(173,717,474,824)	(421,836,375,311)

(4)대여금의 회수	282,777,846,471	513,880,662,275

(5)유가증권의 취득	(377,942,215,337)	(311,342,778,053)

(6)유가증권의 처분	171,793,356,879	157,012,398,509

(7)관계기업및공동기업투자주식의 취득	(101,608,703,218)	(22,936,747,609)

(8)관계기업및공동기업투자주식의 처분	11,292,960,764	88,852,061,870

(9)투자부동산의 취득	(18,231,565,179)	(23,466,628,896)

(10)투자부동산의 처분	1,106,057,863	31,158,957,614

(11)유형자산의 취득	(1,609,724,567,391)	(1,354,353,049,407)

(12)유형자산의 처분	27,911,510,192	61,743,575,562

(13)무형자산의 취득	(242,000,262,586)	(83,074,399,558)

(14)무형자산의 처분	13,256,358,014	50,196,661,734

(15)매각예정자산의 처분	311,187,920	15,929,600,503

(16)연결실체 변동으로 인한 순자산 취득	(33,960,984,086)

(17)연결실체 변동으로 인한 순자산 처분	37,775,757,562	173,837,564,226

(18)리스채권의 회수	29,007,813,236

(19)기타 투자활동으로 인한 현금유출입액	12,968,598,260	12,710,589,447

Ⅲ.재무활동으로 인한 현금흐름	(2,297,234,673,156)	(943,708,988,791)

(1)사채 및 장기차입금의 차입	2,622,141,403,659	2,496,313,129,215

(2)사채 및 장기차입금의 상환	(2,458,779,011,478)	(1,448,399,752,357)

(3)단기차입금의 순차입	(1,466,476,765,392)	(194,374,548,957)

(4)비지배주주의 자본불입	23,581,979,665	5,807,525,000

(5)배당금의 지급	(785,551,412,350)	(570,103,412,076)

(6)신종자본증권 이자지급	(12,361,813,695)	(42,033,345,196)

(7)신종자본증권 상환	(1,160,000,000,000)

(8)리스부채의 상환	(107,703,387,149)	(23,697,031,556)

(9)기타 재무활동으로 인한 현금유출입액	(112,085,666,416)	(7,221,552,864)

Ⅳ.외화환산으로 인한 현금의 변동	91,767,467,377	1,600,722,053

Ⅴ.현금의 증가(감소)	197,220,756,609	624,845,598,633

Ⅵ.기초의 현금	2,643,864,862,314	2,612,530,238,464

Ⅶ.기말의 현금	2,841,085,618,923	3,237,375,837,097