POSCO홀딩스 분기보고서 (2017.09)
2. 연결재무제표

연결 재무상태표
제 50 기 3분기말 2017.09.30 현재
제 49 기말 2016.12.31 현재
(단위 : 원)

제 50 기 3분기말	제 49 기말

자산

Ⅰ.유동자산	30,895,291,484,659	29,303,834,311,809

(1)현금및현금성자산	2,955,477,262,033	2,447,618,520,581

(2)매출채권	9,759,150,968,148	9,786,926,894,081

(3)기타채권	1,813,716,942,814	1,539,741,890,458

(4)기타금융자산	5,625,867,036,206	5,224,911,111,003

(5)재고자산	9,819,916,803,152	9,051,721,165,544

(6)당기법인세자산	45,141,985,212	46,472,551,542

(7)매각예정자산	428,313,800	311,958,185,304

(8)기타유동자산	875,592,173,294	894,483,993,296

Ⅱ.비유동자산	49,085,443,666,309	50,459,160,207,805

(1)장기매출채권	386,420,296,560	51,123,840,705

(2)기타채권	1,003,735,340,914	762,912,418,850

(3)기타금융자산	2,148,647,696,284	2,657,691,743,915

(4)종속기업,관계기업 및 공동기업투자	3,779,992,073,427	3,882,388,558,156

(5)투자부동산	1,117,886,362,433	1,117,720,389,187

(6)유형자산	32,613,569,935,418	33,770,338,870,920

(7)영업권 및 기타무형자산	6,082,264,271,358	6,088,728,964,307

(8)순확정급여자산	1,455,864,407	83,701,679,125

(9)이연법인세자산	1,396,554,739,762	1,476,872,719,536

(10)기타비유동자산	554,917,085,746	567,681,023,104

자산총계	79,980,735,150,968	79,762,994,519,614

부채

Ⅰ.유동부채	18,422,612,179,991	18,915,396,087,487

(1)단기매입채무	3,283,211,632,078	4,073,285,613,037

(2)단기차입금	11,157,948,739,103	10,194,806,562,002

(3)기타채무	1,572,856,451,630	1,851,658,999,699

(4)기타금융부채	115,151,414,622	149,748,127,342

(5)당기법인세부채	479,587,955,705	446,071,002,208

(6)충당부채	105,899,446,451	114,864,671,131

(7)기타유동부채	1,707,956,540,402	2,084,961,112,068

Ⅱ.비유동부채	13,984,526,888,309	15,009,204,126,531

(1)장기매입채무	30,875,713,554	44,512,306,252

(2)장기차입금	11,311,913,954,802	12,510,191,004,891

(3)기타채무	184,798,997,356	208,559,329,979

(4)기타금융부채	49,207,364,319	81,308,708,367

(5)퇴직급여부채	153,653,985,559	123,603,959,834

(6)이연법인세부채	1,807,634,304,100	1,642,938,880,864

(7)충당부채	390,927,868,269	337,738,637,753

(8)기타비유동부채	55,514,700,350	60,351,298,591

부채총계	32,407,139,068,300	33,924,600,214,018

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	43,774,226,381,501	42,373,438,325,962

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

(2)자본잉여금	1,401,872,473,215	1,397,790,600,328

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

(4)적립금	(240,865,339,709)	(143,984,525,960)

(5)자기주식	(1,533,219,720,004)	(1,533,468,003,532)

(6)이익잉여금	42,667,116,842,999	41,173,778,130,126

Ⅱ.비지배지분	3,799,369,701,167	3,464,955,979,634

자본총계	47,573,596,082,668	45,838,394,305,596

자본과부채총계	79,980,735,150,968	79,762,994,519,614

연결 포괄손익계산서
제 50 기 3분기 2017.01.01 부터 2017.09.30 까지
제 49 기 3분기 2016.01.01 부터 2016.09.30 까지
(단위 : 원)

제 50 기 3분기	제 49 기 3분기

3개월	누적	3개월	누적

Ⅰ.매출액	15,036,117,731,154	45,057,705,462,645	12,747,559,705,198	38,066,142,111,108

Ⅱ.매출원가	13,037,442,236,090	38,932,046,901,566	10,785,558,367,851	32,993,682,473,370

Ⅲ.매출총이익	1,998,675,495,064	6,125,658,561,079	1,962,001,337,347	5,072,459,637,738

Ⅳ.관리비및판매비	872,983,869,635	2,655,889,384,844	927,706,385,671	2,699,884,634,228

(1)일반관리비	491,694,784,669	1,529,893,308,154	561,798,888,851	1,585,196,534,665

(2)판매및물류비	381,289,084,966	1,125,996,076,690	365,907,496,820	1,114,688,099,563

Ⅴ.영업이익	1,125,691,625,429	3,469,769,176,235	1,034,294,951,676	2,372,575,003,510

Ⅵ.지분법손익	54,188,134,763	61,552,715,125	(71,134,091,014)	90,622,204,215

Ⅶ.금융손익	102,825,240,242	(46,424,905,372)	(128,031,942,084)	(789,970,286,273)

(1)금융수익	624,776,300,012	1,737,412,338,400	585,672,996,331	1,674,086,171,909

(2)금융비용	(521,951,059,770)	(1,783,837,243,772)	(713,704,938,415)	(2,464,056,458,182)

Ⅷ.기타영업외손익	(51,423,541,481)	(155,001,882,919)	(171,785,177,475)	(196,535,558,523)

(1)기타영업외수익	22,710,150,545	146,805,077,900	31,277,456,555	156,795,484,444

(2)기타영업외비용	(74,133,692,026)	(301,806,960,819)	(203,062,634,030)	(353,331,042,967)

Ⅸ.법인세비용차감전순이익	1,231,281,458,953	3,329,895,103,069	663,343,741,103	1,476,691,362,929

Ⅹ.법인세비용	324,658,412,841	916,333,896,233	187,806,970,247	442,249,060,316

XI.당기순이익(손실)	906,623,046,112	2,413,561,206,836	475,536,770,856	1,034,442,302,613

XⅡ.기타포괄손익	(84,645,231,528)	(100,754,633,282)	(278,565,347,298)	(194,040,185,683)

(1)당기손익으로 재분류되지 않는항목(세후기타포괄손익)	1,298,257,414	(7,135,355,854)	14,056,976,611	(59,425,079,329)

1.확정급여제도의 재측정요소	1,298,257,414	(7,135,355,854)	14,056,976,611	(59,425,079,329)

(2)당기손익으로 재분류될 수 있는 항목(세후기타포괄손익)	(85,943,488,942)	(93,619,277,428)	(292,622,323,909)	(134,615,106,354)

1.지분법 적용대상 관계기업과 공동기업의 기타포괄손익에 대한 지분(세후기타포괄손익)	64,446,452,531	(82,621,680,093)	(154,627,359,437)	(96,514,627,217)

2.매도가능증권평가손익	(231,029,159,738)	(6,669,690,754)	89,271,570,346	217,520,276,658

3.해외사업환산손익	80,978,461,139	(3,988,663,707)	(227,266,534,818)	(255,620,755,795)

4.현금흐름위험회피손익(세후기타포괄손익)	(339,242,874)	(339,242,874)

XⅢ.총포괄손익	821,977,814,584	2,312,806,573,554	196,971,423,558	840,402,116,930

XIV.당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	869,421,921,571	2,233,158,949,608	545,688,730,131	1,197,013,746,434

(2)비지배지분에 귀속되는 당기순이익(손실)	37,201,124,541	180,402,257,228	(70,151,959,275)	(162,571,443,821)

XV.총 포괄손익의 귀속

(1)총 포괄손익, 지배기업의 소유주에게 귀속되는 지분	780,578,569,839	2,128,647,127,408	301,715,077,336	1,062,203,772,238

(2)총 포괄손익, 비지배지분	41,399,244,745	184,159,446,146	(104,743,653,778)	(221,801,655,308)

XVI.주당이익

(1)기본주당순이익	10,764	27,607	6,717	14,653

(2)희석주당순이익	10,764	27,607	6,717	14,653

연결 자본변동표
제 50 기 3분기 2017.01.01 부터 2017.09.30 까지
제 49 기 3분기 2016.01.01 부터 2016.09.30 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	자본잉여금	신종자본증권	적립금	자기주식	이익잉여금	지배기업의 소유주에게 귀속되는 자본 합계

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.분기연결총포괄이익	(1)당기순이익(손실)	1,197,013,746,434	1,197,013,746,434	(162,571,443,821)	1,034,442,302,613

(2)확정급여제도의재측정요소	(51,005,973,205)	(51,005,973,205)	(8,419,106,124)	(59,425,079,329)

(3)지분법자본변동	(80,191,684,106)	(80,191,684,106)	(16,322,943,111)	(96,514,627,217)

(4)매도가능증권평가손익	219,029,494,685	219,029,494,685	(1,509,218,027)	217,520,276,658

(5)해외사업환산손익	(222,641,811,570)	(222,641,811,570)	(32,978,944,225)	(255,620,755,795)

(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	(119,994,286,500)	(119,994,286,500)	(119,994,286,500)

(3)연결대상기업 변동으로 인한 변동	6,898,266,600	6,898,266,600

(4)종속기업의 유상증자 등으로 인한 변동	5,018,921,857	5,018,921,857	(5,981,588,859)	(962,667,002)

(5)신종자본증권 이자	(32,723,627,876)	(32,723,627,876)	(18,156,816,432)	(50,880,444,308)

(6)자기주식의 처분	5,589,260	149,951,306	155,540,566	155,540,566

(7)기타	150,968,376	1,183,645,586	(41,755,485)	1,292,858,477	(3,797,918,810)	(2,505,060,333)

2016.09.30 (Ⅳ.기말자본)	482,403,125,000	1,388,798,400,269	996,919,000,000	(677,376,250,681)	(1,533,748,282,360)	41,014,333,061,433	41,671,329,053,661	3,541,699,542,759	45,213,028,596,420

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.분기연결총포괄이익	(1)당기순이익(손실)	2,233,158,949,608	2,233,158,949,608	180,402,257,228	2,413,561,206,836

(2)확정급여제도의재측정요소	(8,300,812,136)	(8,300,812,136)	1,165,456,282	(7,135,355,854)

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

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

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

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

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

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

2017.09.30 (Ⅳ.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

연결 현금흐름표
제 50 기 3분기 2017.01.01 부터 2017.09.30 까지
제 49 기 3분기 2016.01.01 부터 2016.09.30 까지
(단위 : 원)

제 50 기 3분기	제 49 기 3분기

Ⅰ.영업활동현금흐름	3,054,798,874,142	5,193,577,753,113

(1)영업활동에서 창출된 현금흐름	3,900,289,705,424	5,985,816,401,640

1.당기순이익(손실)	2,413,561,206,836	1,034,442,302,613

2.조정	3,838,475,087,932	4,191,846,588,582

3.영업활동으로인한자산ㆍ부채의변동	(2,351,746,589,344)	759,527,510,445

(2)이자의 수취	116,097,870,457	152,563,207,792

(3)이자의 지급	(471,784,650,008)	(472,339,495,296)

(4)배당금의 수취	146,248,730,044	107,379,824,656

(5)법인세 지급	(636,052,781,775)	(579,842,185,679)

Ⅱ.투자활동현금흐름	(1,942,638,765,725)	(3,361,120,547,677)

(1)단기금융상품의 취득	(15,270,478,811,565)	(14,479,424,638,541)

(2)단기금융상품의 처분	14,856,311,567,403	13,627,926,665,420

(3)대여금의 증가	(919,633,816,939)	(720,280,089,131)

(4)대여금의 회수	312,201,442,167	290,596,230,716

(5)매도가능금융자산의 취득	(47,963,527,772)	(87,080,678,455)

(6)매도가능금융자산의 처분	774,335,538,973	24,208,321,773

(7)종속기업, 관계기업및공동기업투자의취득	(24,671,263,344)	(169,083,841,053)

(8)종속기업, 관계기업및공동기업투자의 처분	33,353,677,297	4,754,132,854

(9)투자부동산의 취득	(17,084,412,422)	(36,011,827,494)

(10)투자부동산의 처분	977,492,015	9,735,120,305

(11)유형자산의 취득	(1,561,790,193,288)	(1,991,060,063,861)

(12)유형자산의 처분	27,709,530,881	36,019,855,402

(13)무형자산의 취득	(254,267,988,617)	(106,826,173,791)

(14)무형자산의 처분	26,135,173,686	7,809,576,612

(15)매각예정으로 분류된 비유동자산이나 처분자산집단의 처분	203,957,945,810	174,992,595,521

(16)연결실체 변동으로 인한 순자산 처분	(53,075,048,347)	17,021,189,648

(17)현금의기타유입(유출)	(28,656,071,663)	35,583,076,398

Ⅲ.재무활동현금흐름	(610,292,705,616)	(3,223,026,507,762)

(1)사채 및 장기차입금의 차입	989,802,904,840	1,888,898,805,250

(2)사채 및 장기차입금의 상환	(2,118,070,068,354)	(3,520,652,804,996)

(3)단기차입금의 순차입	1,074,919,991,996	(887,630,921,798)

(4)비지배주주의 자본불입	254,406,719,686	24,422,058,914

(5)배당금의 지급	(742,725,788,714)	(643,044,552,311)

(6)신종자본증권 이자지급	(50,820,413,689)	(51,134,783,553)

(7)현금의기타유입(유출)	(17,806,051,381)	(33,884,309,268)

Ⅳ.외화환산으로 인한 현금의 변동	5,991,338,651	(79,317,962,790)

Ⅴ.현금의 증가(감소)	507,858,741,452	(1,469,887,265,116)

Ⅵ.기초의 현금	2,447,618,520,581	4,871,184,231,324

Ⅶ.기말의 현금	2,955,477,262,033	3,401,296,966,208