POSCO홀딩스 분기보고서 (2018.09)
2. 연결재무제표

연결 재무상태표
제 51 기 3분기말 2018.09.30 현재
제 50 기말 2017.12.31 현재
(단위 : 원)

제 51 기 3분기말	제 50 기말

자산

Ⅰ.유동자산	35,395,136,867,703	31,127,418,056,602

(1)현금및현금성자산	3,237,375,837,097	2,612,530,238,464

(2)매출채권	9,829,193,400,532	8,950,547,897,707

(3)기타채권	1,874,032,320,620	1,636,005,752,292

(4)기타금융자산	8,525,439,391,933	7,045,879,822,261

(5)재고자산	10,911,145,138,623	9,950,954,685,928

(6)당기법인세자산	47,484,819,922	38,489,230,326

(7)매각예정자산	88,965,730,739	71,768,197,130

(8)기타유동자산	881,500,228,237	821,242,232,494

Ⅱ.비유동자산	45,947,870,164,025	47,897,541,022,929

(1)장기매출채권	443,851,861,387	731,569,715,200

(2)기타채권	898,717,568,272	879,176,315,891

(3)기타금융자산	1,844,452,065,213	1,911,684,107,698

(4)종속기업,관계기업및공동기업투자	3,630,666,282,822	3,557,931,791,421

(5)투자부동산	1,012,448,947,506	1,064,914,478,074

(6)유형자산	31,040,373,550,500	31,883,534,694,593

(7)영업권 및 기타무형자산	5,143,980,798,993	5,952,268,760,816

(8)순확정급여자산	993,610,028	8,224,146,274

(9)이연법인세자산	1,504,719,397,518	1,419,226,083,659

(10)기타비유동자산	427,666,081,786	489,010,929,303

자산총계	81,343,007,031,728	79,024,959,079,531

부채

Ⅰ.유동부채	20,165,722,161,515	18,946,015,813,597

(1)단기매입채무	3,728,618,504,508	3,465,146,313,514

(2)단기차입금	11,785,324,214,088	11,274,515,842,803

(3)기타채무	1,692,705,868,733	1,753,460,971,926

(4)기타금융부채	90,664,273,614	129,811,523,900

(5)당기법인세부채	875,390,560,968	515,538,171,084

(6)충당부채	247,039,316,586	110,945,833,813

(7)기타유동부채	1,745,979,423,018	1,696,597,156,557

Ⅱ.비유동부채	13,104,105,433,915	12,614,934,725,294

(1)장기매입채무	3,483,003,620	12,532,381,140

(2)장기차입금	10,283,180,806,490	9,789,141,174,487

(3)기타채무	176,202,912,506	147,750,147,728

(4)기타금융부채	89,409,339,683	114,105,165,687

(5)순확정급여부채	227,566,538,457	137,193,143,261

(6)이연법인세부채	1,729,046,255,216	1,904,241,984,368

(7)충당부채	491,130,179,853	477,171,717,637

(8)기타비유동부채	104,086,398,090	32,799,010,986

부채총계	33,269,827,595,430	31,560,950,538,891

자본

Ⅰ.지배기업소유주지분	44,694,044,503,219	43,732,877,305,406

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

(2)자본잉여금	1,410,785,336,396	1,412,565,433,060

(3)신종자본증권	199,383,500,000	996,919,000,000

(4)적립금	(1,197,672,555,936)	(682,555,656,783)

(5)자기주식	(1,532,728,485,498)	(1,533,054,410,954)

(6)이익잉여금	45,331,873,583,257	43,056,599,815,083

Ⅱ.비지배지분	3,379,134,933,079	3,731,131,235,234

자본총계	48,073,179,436,298	47,464,008,540,640

자본과부채총계	81,343,007,031,728	79,024,959,079,531

연결 포괄손익계산서
제 51 기 3분기 2018.01.01 부터 2018.09.30 까지
제 50 기 3분기 2017.01.01 부터 2017.09.30 까지
(단위 : 원)

제 51 기 3분기	제 50 기 3분기

3개월	누적	3개월	누적

Ⅰ.매출액	16,410,726,456,611	48,356,305,808,461	15,036,117,731,154	45,057,705,462,645

Ⅱ.매출원가	14,020,283,795,269	41,415,277,900,237	13,037,442,236,090	38,932,046,901,566

Ⅲ.매출총이익	2,390,442,661,342	6,941,027,908,224	1,998,675,495,064	6,125,658,561,079

Ⅳ.관리비및판매비	859,339,880,803	2,669,932,853,065	872,983,869,635	2,655,889,384,844

(1)대손상각비	1,890,006,415	38,864,192,250	4,880,653,937	62,785,059,166

(2)기타일반관리비	446,564,613,925	1,461,907,146,717	486,814,130,732	1,467,108,248,988

(3)판매및물류비	410,885,260,463	1,169,161,514,098	381,289,084,966	1,125,996,076,690

Ⅴ.영업이익	1,531,102,780,539	4,271,095,055,159	1,125,691,625,429	3,469,769,176,235

Ⅵ.지분법이익	43,799,980,850	75,450,674,809	54,188,134,763	61,552,715,125

Ⅶ.금융손익	(251,059,519,595)	(487,743,250,592)	102,825,240,242	(46,424,905,372)

(1)금융수익	173,988,244,874	1,264,107,880,503	624,776,300,012	1,737,412,338,400

(2)금융비용	(425,047,764,469)	(1,751,851,131,095)	(521,951,059,770)	(1,783,837,243,772)

Ⅷ.기타영업외손익	122,120,284,529	(394,836,710)	(51,423,541,481)	(155,001,882,919)

(1)기타의대손상각비	(15,325,349,035)	(18,360,511,348)	82,761,818	(32,876,646,594)

(2)기타영업외수익	109,120,916,499	436,205,628,437	22,517,679,078	146,537,421,383

(3)기타영업외비용	28,324,717,065	(418,239,953,799)	(74,023,982,377)	(268,662,657,708)

Ⅸ.법인세비용차감전순이익	1,445,963,526,323	3,858,407,642,666	1,231,281,458,953	3,329,895,103,069

Ⅹ.법인세비용	388,304,522,129	1,136,868,734,648	324,658,412,841	916,333,896,233

XI.당기순이익(손실)	1,057,659,004,194	2,721,538,908,018	906,623,046,112	2,413,561,206,836

XⅡ.기타포괄손익	(149,887,727,629)	(142,621,462,049)	(84,645,231,528)	(100,754,633,282)

(1)후속적으로 당기손익으로 재분류되지 않는 포괄손익

1.확정급여제도의 재측정요소	(9,731,452,330)	(41,666,392,716)	1,298,257,414	(7,135,355,854)

2.지분증권평가손익	36,687,064,117	(24,453,605,659)

(2)후속적으로 당기손익으로 재분류되는 포괄손익

1.지분법자본변동	(57,166,003,551)	(30,415,457,178)	64,446,452,531	(82,621,680,093)

2.매도가능증권평가손익	(231,029,159,738)	(6,669,690,754)

3.해외사업환산손익	(119,741,251,579)	(45,911,539,137)	80,978,461,139	(3,988,663,707)

4.파생상품평가손익	63,915,714	(174,467,359)	(339,242,874)	(339,242,874)

XⅢ.총포괄손익	907,771,276,565	2,578,917,445,969	821,977,814,584	2,312,806,573,554

XIV.당기순이익의 귀속

(1)지배기업의 소유주지분	1,019,525,874,393	2,558,060,147,314	869,421,921,571	2,233,158,949,608

(2)비지배지분	38,133,129,801	163,478,760,704	37,201,124,541	180,402,257,228

XV.총포괄이익의 귀속

(1)지배기업의 소유주지분	880,568,954,081	2,414,407,802,987	780,578,569,839	2,128,647,127,408

(2)비지배지분	27,202,322,484	164,509,642,982	41,399,244,745	184,159,446,146

XVI.주당이익

(1)기본주당순이익 (단위 : 원)	12,723	31,775	10,764	27,607

(2)희석주당순이익 (단위 : 원)	12,723	31,775	10,764	27,607

연결 자본변동표
제 51 기 3분기 2018.01.01 부터 2018.09.30 까지
제 50 기 3분기 2017.01.01 부터 2017.09.30 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.분기총포괄이익	(1)분기연결순이익	2,233,158,949,608	2,233,158,949,608	180,402,257,228	2,413,561,206,836

(2)기타포괄손익

(3)확정급여제도의 재측정요소	(8,300,812,136)	(8,300,812,136)	1,165,456,282	(7,135,355,854)

(4)지분법자본변동	(67,188,378,446)	(67,188,378,446)	(15,433,301,647)	(82,621,680,093)

(5)지분증권평가손익

(6)매도가능증권평가손익	(6,033,626,688)	(6,033,626,688)	(636,064,066)	(6,669,690,754)

(7)해외사업환산손익	(22,666,572,686)	(22,666,572,686)	18,677,908,979	(3,988,663,707)

(8)파생상품평가손익	(322,432,244)	(322,432,244)	(16,810,630)	(339,242,874)

Ⅲ.자본에 직접 반영된 소유주와의 거래	(1)연차배당금	(459,986,573,750)	(459,986,573,750)	(42,152,277,784)	(502,138,851,534)

(2)중간배당금	(239,994,546,000)	(239,994,546,000)	(239,994,546,000)

(3)연결대상기업 변동으로 인한 변동	(4,277,290,462)	(4,277,290,462)

(4)종속기업의 유상증자 등으로 인한 변동	5,972,250,416	5,972,250,416	213,275,535,548	219,247,785,964

(5)신종자본증권 상환

(6)신종자본증권 이자	(32,490,958,900)	(32,490,958,900)	(18,090,550,679)	(50,581,509,579)

(7)자기주식의 처분	53,461,340	248,283,528	301,744,868	301,744,868

(8)기타	(1,943,838,869)	(669,803,685)	952,654,051	(1,660,988,503)	1,498,858,764	(162,129,739)

Ⅳ.회계정책변경에 따른 증가(감소)

2017.09.30 (Ⅴ.기말자본)	482,403,125,000	1,401,872,473,215	996,919,000,000	(240,865,339,709)	(1,533,219,720,004)	42,667,116,842,999	43,774,226,381,501	3,799,369,701,167	47,573,596,082,668

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.분기총포괄이익	(1)분기연결순이익	2,558,060,147,314	2,558,060,147,314	163,478,760,704	2,721,538,908,018

(2)기타포괄손익

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

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

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

(6)매도가능증권평가손익

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

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

Ⅲ.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)

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

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

연결 현금흐름표
제 51 기 3분기 2018.01.01 부터 2018.09.30 까지
제 50 기 3분기 2017.01.01 부터 2017.09.30 까지
(단위 : 원)

제 51 기 3분기	제 50 기 3분기

Ⅰ.영업활동현금흐름	4,219,441,354,510	3,054,798,874,142

(1)영업활동에서 창출된 현금흐름	5,111,072,126,657	3,900,289,705,424

1.당기연결순이익	2,721,538,908,018	2,413,561,206,836

2.조정	4,401,232,952,832	3,838,475,087,932

가.감가상각비	2,167,284,690,630	2,168,575,774,156

나.무형자산상각비	273,674,218,829	293,555,357,434

다.금융수익	(558,899,306,404)	(989,760,895,849)

라.금융비용	992,829,983,683	993,821,594,017

마.법인세비용	1,136,868,734,648	916,333,896,233

바.유형자산손상차손	18,889,816,841	7,425,866,524

사.유형자산처분이익	(36,810,531,528)	(26,254,275,757)

아.유형자산처분손실	78,564,962,039	115,498,183,297

자.무형자산손상차손	2,074,995,867	24,898,196,745

차.무형자산처분이익	(110,813,987,329)	(22,015,453,638)

카.종속기업,관계기업및공동기업처분이익	(45,499,727,860)	(55,565,045,754)

타.종속기업,관계기업및공동기업처분손실	3,419,220,450	20,967,197,694

파.지분법손익	(75,450,674,809)	(61,552,715,125)

하.매각예정자산손상차손	47,581,394,788

거.매각예정자산처분이익	(12,122,500,389)	(1,179,759,418)

너.퇴직급여	161,184,907,063	148,734,710,114

더.대손상각비	57,224,703,598	95,661,705,759

러.재고자산평가손실	38,226,968,213	91,325,072,183

머.충당부채전입액	272,796,048,440	112,608,663,696

버.기타비용(수익)	(9,790,963,938)	5,397,015,621

3.영업활동으로인한자산ㆍ부채의변동	(2,011,699,734,193)	(2,351,746,589,344)

(2)이자의 수취	221,522,991,169	116,097,870,457

(3)이자의 지급	(476,728,288,559)	(471,784,650,008)

(4)배당금의 수취	166,868,289,520	146,248,730,044

(5)법인세 지급	(803,293,764,277)	(636,052,781,775)

Ⅱ.투자활동현금흐름	(2,652,487,489,139)	(1,942,638,765,725)

(1)단기금융상품의 취득	(23,743,066,769,452)	(15,270,478,811,565)

(2)단기금융상품의 처분	22,202,267,187,407	14,856,311,567,403

(3)대여금의 지급	(421,836,375,311)	(919,633,816,939)

(4)대여금의 회수	513,880,662,275	312,201,442,167

(5)유가증권의 취득	(311,342,778,053)

(6)매도가능금융자산의 취득	(47,963,527,772)

(7)유가증권의 처분	157,012,398,509

(8)매도가능금융자산의 처분	774,335,538,973

(9)관계기업및공동기업투자주식의 취득	(22,936,747,609)	(24,671,263,344)

(10)관계기업및공동기업투자주식의 처분	88,852,061,870	33,353,677,297

(11)투자부동산의 취득	(23,466,628,896)	(17,084,412,422)

(12)투자부동산의 처분	31,158,957,614	977,492,015

(13)유형자산의 취득	(1,354,353,049,407)	(1,561,790,193,288)

(14)유형자산의 처분	61,743,575,562	27,709,530,881

(15)무형자산의 취득	(83,074,399,558)	(254,267,988,617)

(16)무형자산의 처분	50,196,661,734	26,135,173,686

(17)매각예정자산의 처분	15,929,600,503	203,957,945,810

(18)연결실체 변동으로 인한 순자산 처분	173,837,564,226	(53,075,048,347)

(19)기타 투자활동으로 인한 현금유출입액	12,710,589,447	(28,656,071,663)

Ⅲ.재무활동현금흐름	(943,708,988,791)	(610,292,705,616)

(1)사채 및 장기차입금의 차입	2,496,313,129,215	989,802,904,840

(2)사채 및 장기차입금의 상환	(1,448,399,752,357)	(2,118,070,068,354)

(3)단기차입금의 순차입	(194,374,548,957)	1,074,919,991,996

(4)비지배주주의 자본불입	5,807,525,000	254,406,719,686

(5)배당금의 지급	(570,103,412,076)	(742,725,788,714)

(6)신종자본증권 이자지급	(42,033,345,196)	(50,820,413,689)

(7)신종자본증권의 상환	(1,160,000,000,000)	0

(8)기타 재무활동으로 인한 현금유출입액	(30,918,584,420)	(17,806,051,381)

Ⅳ.외화환산으로 인한 현금의 변동	1,600,722,053	5,991,338,651

Ⅴ.현금의 증가(감소)	624,845,598,633	507,858,741,452

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

Ⅶ.분기말의 현금	3,237,375,837,097	2,955,477,262,033