POSCO홀딩스 반기보고서 (2019.06)
2. 연결재무제표

연결 재무상태표
제 52 기 반기말 2019.06.30 현재
제 51 기말 2018.12.31 현재
(단위 : 원)

제 52 기 반기말	제 51 기말

자산

Ⅰ.유동자산	34,057,839,408,556	33,651,002,029,607

(1)현금및현금성자산	2,553,246,035,955	2,643,864,862,314

(2)매출채권	9,938,458,168,555	9,282,608,576,629

(3)기타채권	1,591,073,831,266	1,385,628,933,835

(4)기타금융자산	7,502,958,528,416	8,081,096,376,590

(5)재고자산	11,708,184,970,832	11,499,928,315,788

(6)당기법인세자산	39,184,530,410	51,557,314,612

(7)매각예정자산	21,818,963,442	21,854,431,461

(8)기타유동자산	702,914,379,680	684,463,218,378

Ⅱ.비유동자산	44,933,189,313,191	44,597,263,187,125

(1)장기매출채권	469,644,119,710	427,125,278,236

(2)기타채권	880,320,606,889	863,239,855,236

(3)기타금융자산	1,717,207,092,155	1,647,898,131,813

(4)관계기업및공동기업투자	3,787,410,419,192	3,650,003,217,351

(5)투자부동산	933,312,717,605	928,614,810,815

(6)유형자산	30,340,195,948,751	30,018,272,832,167

(7)영업권 및 기타무형자산	5,166,217,728,040	5,170,825,270,969

(8)순확정급여자산	1,488,545,949

(9)이연법인세자산	1,321,305,104,150	1,381,030,905,068

(10)기타비유동자산	317,575,576,699	508,764,339,521

자산총계	78,991,028,721,747	78,248,265,216,732

부채

Ⅰ.유동부채	17,684,377,496,242	18,937,985,494,581

(1)단기매입채무	4,022,625,597,337	4,006,134,834,581

(2)단기차입금	8,958,133,163,647	10,289,618,528,254

(3)기타채무	1,822,986,743,485	1,720,097,036,596

(4)기타금융부채	91,900,060,086	77,800,254,152

(5)당기법인세부채	649,293,184,930	948,166,057,695

(6)충당부채	329,326,985,107	301,279,547,402

(7)기타유동부채	1,810,111,761,650	1,594,889,235,901

Ⅱ.비유동부채	13,432,680,698,584	12,550,728,851,744

(1)장기매입채무	35,097,184,878	29,825,333,651

(2)장기차입금	10,241,226,413,450	9,919,651,496,862

(3)기타채무	620,344,462,042	148,867,602,721

(4)기타금융부채	10,978,627,099	64,161,868,062

(5)순확정급여부채	247,454,353,626	140,932,829,783

(6)이연법인세부채	1,713,484,071,682	1,688,892,935,954

(7)충당부채	472,351,401,646	431,035,920,542

(8)기타비유동부채	91,744,184,161	127,360,864,169

부채총계	31,117,058,194,826	31,488,714,346,325

자본

Ⅰ.지배기업소유주지분	44,457,029,341,390	43,371,259,639,406

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

(2)자본잉여금	1,374,937,539,840	1,410,551,114,419

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

(4)적립금	(1,112,264,226,218)	(1,404,367,621,305)

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

(6)이익잉여금	45,020,872,889,548	44,216,018,006,790

Ⅱ.비지배지분	3,416,941,185,531	3,388,291,231,001

자본총계	47,873,970,526,921	46,759,550,870,407

자본과부채총계	78,991,028,721,747	78,248,265,216,732

연결 포괄손익계산서
제 52 기 반기 2019.01.01 부터 2019.06.30 까지
제 51 기 반기 2018.01.01 부터 2018.06.30 까지
(단위 : 원)

제 52 기 반기	제 51 기 반기

3개월	누적	3개월	누적

Ⅰ.매출액	16,321,334,900,123	32,335,572,618,355	16,083,295,652,841	31,945,579,351,850

Ⅱ.매출원가	14,707,162,422,996	28,908,028,670,116	14,226,273,920,134	27,993,810,558,208

Ⅲ.매출총이익	1,614,172,477,127	3,427,543,948,239	1,857,021,732,707	3,951,768,793,642

Ⅳ.관리비및판매비	545,610,067,887	1,156,085,283,897	604,733,577,950	1,211,776,519,022

(1)대손상각비	(21,129,788,174)	(7,997,208,855)	23,420,064,191	36,974,185,835

(2)기타일반관리비	476,536,654,036	982,619,743,385	497,251,753,261	1,015,342,532,792

(3)판매및물류비	90,203,202,025	181,462,749,367	84,061,760,498	159,459,800,395

Ⅴ.영업이익	1,068,562,409,240	2,271,458,664,342	1,252,288,154,757	2,739,992,274,620

Ⅵ.지분법손익	74,670,117,192	141,529,062,232	(55,736,782,374)	31,650,693,959

Ⅶ.금융손익	(77,069,900,855)	(133,648,673,433)	(173,882,050,587)	(236,683,730,997)

(1)금융수익	532,861,975,364	1,026,876,497,773	633,631,510,926	1,090,119,635,629

(2)금융비용	(609,931,876,219)	(1,160,525,171,206)	(807,513,561,513)	(1,326,803,366,626)

Ⅷ.기타영업외손익	(95,681,531,282)	(161,916,620,135)	(93,238,221,771)	(122,515,121,239)

(1)기타의대손상각비	(12,026,895,987)	(15,416,102,723)	(7,689,945,280)	(3,035,162,313)

(2)기타영업외수익	83,023,933,551	157,367,585,970	266,128,582,707	327,084,711,938

(3)기타영업외비용	(166,678,568,846)	(303,868,103,382)	(351,676,859,198)	(446,564,670,864)

Ⅸ.법인세비용차감전순이익	970,481,094,295	2,117,422,433,006	929,431,100,025	2,412,444,116,343

Ⅹ.법인세비용	(289,062,845,540)	(657,558,999,614)	(349,093,186,316)	(748,564,212,519)

XI.당기순이익(손실)	681,418,248,755	1,459,863,433,392	580,337,913,709	1,663,879,903,824

XⅡ.기타포괄손익	134,577,689,522	289,363,654,428	68,044,257,716	7,266,265,580

(1)후속적으로 당기손익으로 재분류되지 않는 포괄손익

1.확정급여제도의 재측정요소	(11,175,006,449)	(20,880,931,065)	(5,379,061,128)	(31,934,940,386)

2.지분증권평가손익	23,383,007,630	17,843,590,183	(16,384,635,122)	(61,140,669,776)

(2)후속적으로 당기손익으로 재분류되는 포괄손익

1.지분법자본변동	23,999,703,065	72,838,204,503	37,877,014,524	26,750,546,373

2.해외사업환산손익	98,502,266,305	219,663,250,049	52,010,557,768	73,829,712,442

3.파생상품평가손익	(132,281,029)	(100,459,242)	(79,618,326)	(238,383,073)

XⅢ.총포괄손익	815,995,938,277	1,749,227,087,820	648,382,171,425	1,671,146,169,404

XIV.당기순이익의 귀속

(1)지배기업의 소유주지분	612,285,873,955	1,353,539,066,362	545,018,257,951	1,538,534,272,921

(2)비지배지분	69,132,374,800	106,324,367,030	35,319,655,758	125,345,630,903

XV.총포괄이익의 귀속

(1)지배기업의 소유주지분	742,367,231,712	1,654,769,612,695	601,645,382,831	1,533,838,848,906

(2)비지배지분	73,628,706,565	94,457,475,125	46,736,788,594	137,307,320,498

XVI.주당이익

(1)기본주당순이익 (단위 : 원)	7,622	16,854	6,730	19,052

(2)희석주당순이익 (단위 : 원)	7,622	16,854	6,730	19,052

연결 자본변동표
제 52 기 반기 2019.01.01 부터 2019.06.30 까지
제 51 기 반기 2018.01.01 부터 2018.06.30 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	1,538,534,272,921	1,538,534,272,921	125,345,630,903	1,663,879,903,824

(2)확정급여제도의 재측정요소	(19,681,982,894)	(19,681,982,894)	(12,252,957,492)	(31,934,940,386)

(3)지분법자본변동	13,492,972,441	13,492,972,441	13,257,573,932	26,750,546,373

(4)지분증권평가손익	(63,725,964,304)	3,462,760,124	(60,263,204,180)	(877,465,596)	(61,140,669,776)

(5)해외사업환산손익	61,997,943,345	61,997,943,345	11,831,769,097	73,829,712,442

(6)파생상품평가손익	(241,152,727)	(241,152,727)	2,769,654	(238,383,073)

Ⅳ.자본에 직접 반영된 소유주와의 거래	(1)연차배당금	(279,998,614,000)	(279,998,614,000)	(48,785,938,661)	(328,784,552,661)

(2)중간배당금	(119,999,511,000)	(119,999,511,000)	(119,999,511,000)

(3)연결대상기업 변동으로 인한 변동	(223,664,574)	(223,664,574)

(4)종속기업의 유상증자 등으로 인한 변동	(1,821,849,416)	(1,821,849,416)	10,990,003,213	9,168,153,797

(5)신종자본증권 상환	(2,464,500,000)	(797,535,500,000)	(800,000,000,000)	(800,000,000,000)

(6)신종자본증권 이자	(19,804,931,504)	(19,804,931,504)	(11,994,101,365)	(31,799,032,869)

(7)자기주식의 처분	112,702,746	270,466,936	383,169,682	383,169,682

(8)기타	(457,264,855)	952,866,173	(3,647,942,026)	(3,152,340,708)	642,013,671	(2,510,327,037)

2018.06.30 (Ⅴ.기말자본)	482,403,125,000	1,407,934,521,535	199,383,500,000	(1,082,181,352,727)	(1,532,783,944,018)	44,458,475,372,912	43,933,231,222,702	3,735,730,137,986	47,668,961,360,688

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	1,353,539,066,362	1,353,539,066,362	106,324,367,030	1,459,863,433,392

(2)확정급여제도의 재측정요소	(10,623,935,994)	(10,623,935,994)	(10,256,995,071)	(20,880,931,065)

(3)지분법자본변동	66,588,830,832	66,588,830,832	6,249,373,671	72,838,204,503

(4)지분증권평가손익	36,310,691,366	(18,467,101,183)	17,843,590,183	17,843,590,183

(5)해외사업환산손익	227,517,497,592	227,517,497,592	(7,854,247,543)	219,663,250,049

(6)파생상품평가손익	(95,436,280)	(95,436,280)	(5,022,962)	(100,459,242)

Ⅳ.자본에 직접 반영된 소유주와의 거래	(1)연차배당금	(400,005,660,000)	(400,005,660,000)	(60,202,423,369)	(460,208,083,369)

(2)중간배당금	(160,231,282,000)	(160,231,282,000)	(160,231,282,000)

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

(4)종속기업의 유상증자 등으로 인한 변동	(49,888,896,733)	(49,888,896,733)	7,171,722,795	(42,717,173,938)

(5)신종자본증권 상환

(6)신종자본증권 이자	(4,562,191,779)	(4,562,191,779)	(3,617,024,656)	(8,179,216,435)

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

(8)기타	1,699,142,211	(38,218,188,423)	45,205,987,352	8,686,941,140	(8,285,771,902)	401,169,238

2019.06.30 (Ⅴ.기말자본)	482,403,125,000	1,374,937,539,840	199,383,500,000	(1,112,264,226,218)	(1,508,303,486,780)	45,020,872,889,548	44,457,029,341,390	3,416,941,185,531	47,873,970,526,921

연결 현금흐름표
제 52 기 반기 2019.01.01 부터 2019.06.30 까지
제 51 기 반기 2018.01.01 부터 2018.06.30 까지
(단위 : 원)

제 52 기 반기	제 51 기 반기

Ⅰ.영업활동현금흐름	2,695,049,201,893	2,258,390,789,134

(1)영업활동에서 창출된 현금흐름	3,713,049,841,987	2,905,287,662,864

1.연결당기순이익	1,459,863,433,392	1,663,879,903,824

2.조정	2,806,914,483,920	2,935,423,616,118

가.감가상각비	1,523,108,431,490	1,436,644,425,071

나.무형자산상각비	203,732,693,250	204,435,200,462

다.금융수익	(562,510,326,354)	(666,210,604,711)

라.금융비용	712,547,071,822	878,785,009,045

마.법인세비용	657,558,999,614	748,564,212,519

바.유형자산손상차손	149,658,892,593	18,869,691,823

사.유형자산처분이익	(16,362,013,072)	(21,089,394,393)

아.유형자산처분손실	37,395,907,355	59,072,044,538

자.무형자산손상차손	1,171,127,019	1,762,777,007

차.무형자산처분이익	(525,581,453)	(101,383,288,809)

카.종속기업,관계기업및공동기업처분이익	(15,820,639,025)	(44,398,645,802)

타.종속기업,관계기업및공동기업처분손실	5,586,477,284	3,405,151,044

파.지분법손익	(141,529,062,232)	(31,650,693,959)

하.매각예정자산손상차손	3,346,337,411	46,896,443,138

거.매각예정자산처분이익	(8,535,785,876)	(103,369,304)

너.퇴직급여	117,225,996,402	108,622,349,235

더.대손상각비	7,418,893,868	40,009,348,148

러.재고자산평가손실	73,600,282,991	42,633,307,725

머.충당부채전입액	82,758,991,197	216,205,148,362

버.기타비용(수익)	(22,912,210,364)	(5,645,495,021)

3.영업활동으로인한자산ㆍ부채의변동	(553,728,075,325)	(1,694,015,857,078)

(2)이자의 수취	188,096,008,476	139,831,022,433

(3)이자의 지급	(389,714,446,105)	(332,002,187,112)

(4)배당금의 수취	156,730,275,562	138,150,755,000

(5)법인세 지급	(973,112,478,027)	(592,876,464,051)

Ⅱ.투자활동으로 인한 현금흐름	(538,183,377,982)	(695,533,068,716)

(1)단기금융상품의 취득	(15,440,039,494,554)	(14,513,106,028,573)

(2)단기금융상품의 처분	16,213,040,233,808	14,491,664,351,768

(3)대여금의 지급	(164,573,671,562)	(246,383,119,845)

(4)대여금의 회수	190,831,438,426	283,417,975,204

(5)유가증권의 취득	(370,458,029,459)	(161,250,497,943)

(6)유가증권의 처분	165,241,889,777	103,885,552,378

(7)관계기업및공동기업투자주식의 취득	(45,979,805,407)	(15,029,957,609)

(8)관계기업및공동기업투자주식의 처분	3,598,232,250	84,790,986,429

(9)투자부동산의 취득	(12,230,168,676)	(14,062,524,846)

(10)투자부동산의 처분	1,126,661,613	952,291,116

(11)유형자산의 취득	(990,483,187,261)	(872,536,580,771)

(12)유형자산의 처분	30,956,633,869	31,816,524,650

(13)무형자산의 취득	(158,570,347,685)	(51,412,986,256)

(14)무형자산의 처분	9,225,695,630	38,146,223,685

(15)매각예정자산의 처분	311,187,920	15,924,455,425

(16)연결실체 변동으로 인한 순자산 취득	(33,014,322,900)

(17)연결실체 변동으로 인한 순자산 처분	34,265,647,390	130,986,769,453

(18)기타 투자활동으로 인한 현금유출입액	28,568,028,839	(3,336,502,981)

Ⅲ.재무활동으로 인한 현금흐름	(2,305,440,544,548)	(1,566,151,406,288)

(1)사채 및 장기차입금의 차입	892,586,990,884	526,341,881,341

(2)사채 및 장기차입금의 상환	(1,372,043,719,206)	(649,857,045,670)

(3)단기차입금의 순차입	(1,131,448,808,031)	(141,736,874,255)

(4)비지배주주의 자본불입	23,578,848,000	5,807,525,000

(5)배당금의 지급	(625,405,553,670)	(447,674,482,658)

(6)신종자본증권 이자지급	(8,204,421,915)	(33,738,254,788)

(7)신종자본증권 상환	(800,000,000,000)

(8)기타 재무활동으로 인한 현금유출입액	(84,503,880,610)	(25,294,155,258)

Ⅳ.외화환산으로 인한 현금의 변동	57,955,894,278	19,146,196,499

Ⅴ.현금의 증가(감소)	(90,618,826,359)	15,852,510,629

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

Ⅶ.기말의 현금	2,553,246,035,955	2,628,382,749,093