동원산업 분기보고서 (2017.03)
2. 연결재무제표

연결 재무상태표
제 49 기 1분기말 2017.03.31 현재
제 48 기말 2016.12.31 현재
제 47 기말 2015.12.31 현재
(단위 : 원)

제 49 기 1분기말	제 48 기말	제 47 기말

자산

Ⅰ.유동자산	960,629,834,307	1,055,399,039,735	780,071,705,402

(1)현금및현금성자산	119,084,342,435	307,906,741,951	119,026,011,949

(2)단기금융예치금	63,751,714,228	55,900,000,000	40,403,909,279

(3)매출채권및기타채권	363,826,025,157	170,940,114,881	136,914,041,105

(4)재고자산	339,486,244,780	406,528,529,825	414,348,675,194

(5)파생상품자산	1,173,426,645

(6)미수법인세환급액	46,537,490	16,557,928	3,390,050

(7)기타유동자산	73,261,543,572	114,107,095,150	69,375,677,825

Ⅱ.유동자산 합계	960,629,834,307	1,055,399,039,735	780,071,705,402

Ⅲ.비유동자산	1,588,325,331,667	844,931,056,819	837,923,876,231

(1)장기금융예치금	1,776,071,234	5,500,000	5,500,000

(2)매도가능금융자산	138,926,948,635	437,532,680	437,532,680

(3)장기매출채권및기타채권	23,058,261,522	21,448,868,195	25,430,444,778

(4)관계기업 및 공동기업투자	183,246,567,995	111,474,711,321	102,051,386,158

(5)영업권	25,330,736,026

(6)유형자산	797,081,265,883	576,640,421,491	577,490,961,916

(7)무형자산	214,690,767,592	75,300,995,705	74,351,064,746

(8)투자부동산	166,828,734,549	23,563,480,966	23,588,013,579

(9)기타비유동자산	1,442,368,040	1,904,822,042	1,181,276,425

(10)이연법인세자산	35,943,610,191	34,154,724,419	33,387,695,949

Ⅳ.비유동자산 합계	1,588,325,331,667	844,931,056,819	837,923,876,231

자산총계	2,548,955,165,974	1,900,330,096,554	1,617,995,581,633

부채

Ⅰ.유동부채	830,200,482,767	374,861,487,431	631,511,922,990

(1)매입채무및기타채무	363,694,220,906	202,993,969,614	177,697,750,095

(2)단기차입금	383,650,422,307	124,609,926,876	201,113,078,473

(3)유동성장기부채	40,911,698,319	26,740,288,078	244,695,394,655

(4)유동화채무	8,000,000,000

(5)금융리스부채	11,870,953,077

(6)미지급법인세	14,190,871,482	15,742,187,605	5,424,090,619

(7)기타유동부채	7,882,316,676	4,775,115,258	2,581,609,148

Ⅱ.유동부채 합계	830,200,482,767	374,861,487,431	631,511,922,990

Ⅲ.비유동부채	928,496,897,178	734,356,808,003	277,595,864,678

(1)장기매입채무및기타채무	11,393,504,812	4,780,714,677	9,387,010,471

(2)장기차입금	398,845,820,118	250,537,387,636	46,135,780,107

(3)사채	418,969,945,917	418,873,453,384	199,353,502,947

(4)금융리스부채	18,079,673,374

(5)확정급여부채	19,359,959,196	8,863,820,776	7,890,406,897

(6)파생상품부채	406,675,474	678,755,549	187,358,329

(7)매도청구권부채	1,743,691,885	1,734,067,770	1,701,322,813

(8)기타비유동부채	2,950,050	6,885,798	22,001,115

(9)이연법인세부채	59,694,676,352	48,881,722,413	12,918,481,999

Ⅳ.비유동부채 합계	928,496,897,178	734,356,808,003	277,595,864,678

부채총계	1,758,697,379,945	1,109,218,295,434	909,107,787,668

자본

Ⅰ.지배기업의 소유주지분 합계	783,830,110,277	792,490,774,614	712,910,349,219

(1)자본금	16,816,000,000	16,816,000,000	16,816,000,000

(2)주식발행초과금	37,317,962,345	37,317,962,345	37,317,962,345

(3)기타포괄손익누계액	(12,989,107,592)	14,248,461,821	2,908,483,621

(4)기타자본	11,099,436,767	11,109,060,880	11,141,805,837

(5)이익잉여금	731,585,818,757	712,999,289,568	644,726,097,416

Ⅱ.비지배주주지분	6,427,675,752	(1,378,973,494)	(4,022,555,254)

자본총계	790,257,786,029	791,111,801,120	708,887,793,965

부채 및 자본 총계	2,548,955,165,974	1,900,330,096,554	1,617,995,581,633

연결 포괄손익계산서
제 49 기 1분기 2017.01.01 부터 2017.03.31 까지
제 48 기 1분기 2016.01.01 부터 2016.03.31 까지
제 48 기 2016.01.01 부터 2016.12.31 까지
제 47 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 49 기 1분기	제 48 기 1분기	제 48 기	제 47 기

3개월	누적	3개월	누적

Ⅰ.매출액	554,585,952,951	554,585,952,951	378,963,896,695	378,963,896,695	1,576,385,545,369	1,359,734,457,816

(1)어획물매출액	71,603,782,641	71,603,782,641	50,023,781,022	50,023,781,022	288,017,844,538	183,809,735,272

(2)제품매출액	263,864,742,241	263,864,742,241	246,492,191,667	246,492,191,667	884,859,096,271	858,214,039,541

(3)상품매출액	26,355,182,935	26,355,182,935	12,914,293,321	12,914,293,321	94,983,138,087	45,584,003,395

(4)물류매출액	177,338,993,654	177,338,993,654	69,515,461,425	69,515,461,425	241,612,233,368	211,645,729,122

(5)기타매출액	15,423,251,480	15,423,251,480	18,169,260	18,169,260	66,913,233,105	60,480,950,486

Ⅱ.매출원가	467,231,746,489	467,231,746,489	319,821,040,177	319,821,040,177	1,273,103,766,808	1,147,065,930,820

(1)어획물매출원가	67,102,321,034	67,102,321,034	50,393,145,388	50,393,145,388	250,957,706,617	222,967,004,434

(2)제품매출원가	200,104,361,676	200,104,361,676	193,995,826,444	193,995,826,444	650,265,746,674	632,500,067,485

(3)상품매출원가	24,556,547,745	24,556,547,745	12,812,671,114	12,812,671,114	91,393,747,634	43,332,079,367

(4)물류매출원가	161,523,033,687	161,523,033,687	62,445,119,348	62,445,119,348	223,592,403,514	195,105,293,815

(5)기타매출원가	13,945,482,347	13,945,482,347	174,277,883	174,277,883	56,894,162,369	53,161,485,719

Ⅲ.매출총이익	87,354,206,462	87,354,206,462	59,142,856,518	59,142,856,518	303,281,778,561	212,668,526,996

Ⅳ.판매비와관리비	52,459,240,111	52,459,240,111	40,402,822,756	40,402,822,756	151,834,904,806	155,320,168,214

Ⅴ.영업이익	34,894,966,351	34,894,966,351	18,740,033,762	18,740,033,762	151,446,873,755	57,348,358,782

Ⅵ.순금융원가	3,204,281,900	3,204,281,900	2,674,121,681	2,674,121,681	13,353,826,976	10,329,346,122

(1)금융수익	(4,880,810,195)	(4,880,810,195)	(2,020,066,039)	(2,020,066,039)	(5,970,435,727)	(5,673,465,102)

(2)금융원가	8,085,092,095	8,085,092,095	4,694,187,720	4,694,187,720	19,324,262,703	16,002,811,224

Ⅶ.기타수익	14,051,427,154	14,051,427,154	6,235,368,098	6,235,368,098	19,746,541,620	15,163,579,488

Ⅷ.기타비용	12,402,494,581	12,402,494,581	5,521,781,346	5,521,781,346	23,416,387,963	46,369,788,214

Ⅸ.관계기업 및 공동기업 순손익에 대한 지분증가	3,278,302,130	3,278,302,130	1,827,649,296	1,827,649,296	14,743,162,243	10,180,236,196

Ⅹ.관계기업 및 공동기업 순손익에 대한 지분감소	149,063,924	149,063,924	966,304,784	966,304,784	2,236,971,108	4,854,652,526

XI.법인세비용차감전순이익(손실)	36,468,855,230	36,468,855,230	17,640,843,345	17,640,843,345	146,929,391,571	21,138,387,604

XⅡ.법인세비용(수익)	7,749,648,599	7,749,648,599	(4,688,593,437)	(4,688,593,437)	(69,515,975,498)	(14,124,938,336)

XⅢ.당기순이익(손실)	28,719,206,631	28,719,206,631	12,952,249,908	12,952,249,908	77,413,416,073	7,013,449,268

XIV.기타포괄손익	(29,554,795,516)	(29,554,795,516)	(6,481,035,910)	(6,481,035,910)	11,569,736,039	19,316,179,489

(1)당기손익으로 재분류되지 않는 세후기타포괄손익

1.법인세비용차감후기타포괄손익, 확정급여제도의 재측정손익	761,437,435	761,437,435	(1,550,922)	(1,550,922)	(868,303,700)	(204,399,431)

(2)당기손익으로 재분류되는 세후기타포괄손익

1.매도가능금융자산	(4,146,432)	(4,146,432)

2.관계기업 기타포괄손익에 대한 지분	29,938,564	29,938,564	(49,012,723)	(49,012,723)	(602,837,628)	(208,021,094)

3.해외사업장 외화환산차이	(30,342,025,083)	(30,342,025,083)	(6,430,472,265)	(6,430,472,265)	13,040,877,367	19,728,600,014

XV.총포괄이익(손실)	(835,588,885)	(835,588,885)	6,471,213,998	6,471,213,998	88,983,152,112	26,329,628,757

XVI.분기순이익의 귀속

(1)지배기업 소유주지분	28,676,129,189	28,676,129,189	13,828,840,319	13,828,840,319	74,999,592,152	11,606,860,455

(2)비지배지분	43,077,442	43,077,442	(876,590,411)	(876,590,411)	2,413,823,921	(4,593,411,187)

XVII.총포괄이익의 귀속

(1)지배기업 소유주지분	1,438,559,776	1,438,559,776	7,451,452,834	7,451,452,834	86,339,570,352	30,979,977,115

(2)비지배지분	(2,274,148,661)	(2,274,148,661)	(980,238,836)	(980,238,836)	2,643,581,760	(4,650,348,358)

XVIII.주당이익

(1)기본주당이익	8,526	8,526	4,112	4,112	22,300	3,451

연결 자본변동표
제 49 기 1분기 2017.01.01 부터 2017.03.31 까지
제 48 기 1분기 2016.01.01 부터 2016.03.31 까지
제 48 기 2016.01.01 부터 2016.12.31 까지
제 47 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	주식발행초과금	기타포괄손익누계액	기타자본	이익잉여금	지배기업의 소유주에게 귀속되는 자본 합계

Ⅰ.기초자본	16,816,000,000	37,317,962,345	(16,464,633,039)	12,843,128,650	639,845,636,961	690,358,094,917	(886,819,119)	689,471,275,798

Ⅱ.자본의 변동	(1)총포괄손익	1.당기순이익(손실)	11,606,860,455	11,606,860,455	(4,593,411,187)	7,013,449,268

(2)기타포괄손익	1.확정급여부채의 재측정요소	(204,399,431)	(204,399,431)	(204,399,431)

2.매도가능금융자산평가손실

3.관계기업 및 공동기업 기타포괄손익에 대한 지분	(200,091,875)	(200,091,875)	(200,091,875)

4.해외사업장 외화환산차이	19,777,607,966	19,777,607,966	(56,937,171)	19,720,670,795

(3)기타포괄손익 소계	19,373,116,660	19,373,116,660	(56,937,171)	19,316,179,489

(4)총포괄손익 소계	19,373,116,660	11,606,860,455	30,979,977,115	(4,650,348,358)	26,329,628,757

(5)자본에직접반영된소유주와의거래등	1.매도청구권부채	(1,701,322,813)	(1,701,322,813)	(1,701,322,813)

2.연차배당	(6,726,400,000)	(6,726,400,000)	(6,726,400,000)

3.종속회사지분취득으로인한자본변동	1,514,612,223	1,514,612,223

(6)자본에직접반영된소유주와의거래등 소계	(1,701,322,813)	(6,726,400,000)	(8,427,722,813)	1,514,612,223	(6,913,110,590)

2015.12.31 (Ⅲ.기말자본)	16,816,000,000	37,317,962,345	2,908,483,621	11,141,805,837	644,726,097,416	712,910,349,219	(4,022,555,254)	708,887,793,965

Ⅰ.기초자본	16,816,000,000	37,317,962,345	2,908,483,621	11,141,805,837	644,726,097,416	712,910,349,219	(4,022,555,254)	708,887,793,965

Ⅱ.자본의 변동	(1)총포괄손익	1.당기순이익(손실)	74,999,592,152	74,999,592,152	2,413,823,921	77,413,416,073

(2)기타포괄손익	1.확정급여부채의 재측정요소	(868,303,700)	(868,303,700)	(868,303,700)

2.매도가능금융자산평가손실

3.관계기업 및 공동기업 기타포괄손익에 대한 지분	(602,837,628)	(602,837,628)	(602,837,628)

4.해외사업장 외화환산차이	12,811,119,528	12,811,119,528	229,757,839	13,040,877,367

(3)기타포괄손익 소계	11,339,978,200	11,339,978,200	229,757,839	11,569,736,039

(4)총포괄손익 소계	11,339,978,200	74,999,592,152	86,339,570,352	2,643,581,760	88,983,152,112

(5)자본에직접반영된소유주와의거래등	1.매도청구권부채	(32,744,957)	(32,744,957)	(32,744,957)

2.연차배당	(6,726,400,000)	(6,726,400,000)	(6,726,400,000)

3.종속회사지분취득으로인한자본변동

(6)자본에직접반영된소유주와의거래등 소계	(32,744,957)	(6,726,400,000)	(6,759,144,957)	(6,759,144,957)

2016.12.31 (Ⅲ.기말자본)	16,816,000,000	37,317,962,345	14,248,461,821	11,109,060,880	712,999,289,568	792,490,774,614	(1,378,973,494)	791,111,801,120

Ⅰ.기초자본	16,816,000,000	37,317,962,345	2,908,483,621	11,141,805,837	644,726,097,416	712,910,349,219	(4,022,555,254)	708,887,793,965

Ⅱ.자본의 변동	(1)총포괄손익	1.당기순이익(손실)	13,828,840,319	13,828,840,319	(876,590,411)	12,952,249,908

(2)기타포괄손익	1.확정급여부채의 재측정요소	(1,550,922)	(1,550,922)	(1,550,922)

2.매도가능금융자산평가손실

3.관계기업 및 공동기업 기타포괄손익에 대한 지분	(49,012,723)	(49,012,723)	(49,012,723)

4.해외사업장 외화환산차이	(6,326,823,840)	(6,326,823,840)	(103,648,425)	(6,430,472,265)

(3)기타포괄손익 소계	(6,377,387,485)	(6,377,387,485)	(103,648,425)	(6,481,035,910)

(4)총포괄손익 소계	(6,377,387,485)	13,828,840,319	7,451,452,834	(980,238,836)	6,471,213,998

(5)자본에직접반영된소유주와의거래등	1.매도청구권부채	9,494,306	9,494,306	9,494,306

2.연차배당	(6,726,400,000)	(6,726,400,000)	(6,726,400,000)

3.종속회사지분취득으로인한자본변동

(6)자본에직접반영된소유주와의거래등 소계	9,494,306	(6,726,400,000)	(6,716,905,694)	(6,716,905,694)

2016.03.31 (Ⅲ.기말자본)	16,816,000,000	37,317,962,345	(3,468,903,864)	11,151,300,143	651,828,537,735	713,644,896,359	(5,002,794,090)	708,642,102,269

Ⅰ.기초자본	16,816,000,000	37,317,962,345	14,248,461,821	11,109,060,880	712,999,289,568	792,490,774,614	(1,378,973,494)	791,111,801,120

Ⅱ.자본의 변동	(1)총포괄손익	1.당기순이익(손실)	28,676,129,189	28,676,129,189	43,077,442	28,719,206,631

(2)기타포괄손익	1.확정급여부채의 재측정요소	761,437,435	761,437,435	761,437,435

2.매도가능금융자산평가손실	(4,146,432)	(4,146,432)	(4,146,432)

3.관계기업 및 공동기업 기타포괄손익에 대한 지분	29,938,564	29,938,564	29,938,564

4.해외사업장 외화환산차이	(28,024,798,980)	(28,024,798,980)	(2,317,226,103)	(30,342,025,083)

(3)기타포괄손익 소계	(27,237,569,413)	(27,237,569,413)	(2,317,226,103)	(29,554,795,516)

(4)총포괄손익 소계	(27,237,569,413)	28,676,129,189	1,438,559,776	(2,274,148,661)	(835,588,885)

(5)자본에직접반영된소유주와의거래등	1.매도청구권부채	(9,624,113)	(9,624,113)	(9,624,113)

2.연차배당	(10,089,600,000)	(10,089,600,000)	(10,089,600,000)

3.종속회사지분취득으로인한자본변동	10,080,797,907	10,080,797,907

(6)자본에직접반영된소유주와의거래등 소계	(9,624,113)	(10,089,600,000)	(10,099,224,113)	10,080,797,907	(18,426,206)

2017.03.31 (Ⅲ.기말자본)	16,816,000,000	37,317,962,345	(12,989,107,592)	11,099,436,767	731,585,818,757	783,830,110,277	6,427,675,752	790,257,786,029

연결 현금흐름표
제 49 기 1분기 2017.01.01 부터 2017.03.31 까지
제 48 기 1분기 2016.01.01 부터 2016.03.31 까지
제 48 기 2016.01.01 부터 2016.12.31 까지
제 47 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 49 기 1분기	제 48 기 1분기	제 48 기	제 47 기

Ⅰ.영업활동으로 인한 현금흐름

(1)당기순이익(손실)	28,719,206,631	12,952,249,908	77,413,416,073	7,013,449,268

(2)조정

1.법인세비용(수익)	7,749,648,599	4,688,593,437	69,515,975,498	14,124,938,336

2.이자비용	8,085,092,095	4,694,187,720	18,832,865,483	15,515,452,895

3.이자수익	(1,202,876,001)	(1,440,439,607)	(5,969,748,677)	(5,432,034,261)

4.배당금수익	(1,825,752,000)	(687,050)	(450,000)

5.파생상품평가이익	(1,852,182,194)	(579,626,432)

6.유형자산감가상각비	19,120,178,280	16,944,157,146	66,774,096,681	61,993,315,309

7.투자부동산감가상각비	46,040,087	6,133,153	24,532,613	24,532,613

8.무형자산상각비	1,914,966,941	431,033,580	1,665,114,072	1,625,385,788

9.대손상각비	1,419,344,144	520,853,553	6,375,159,631	21,888,573,493

10.퇴직급여	1,765,049,019	909,651,585	3,495,594,465	3,799,475,574

11.외화환산손실	9,919,657,494	1,518,060,801	8,105,388,037	3,587,029,579

12.유형자산처분손실	1,641,374	871,715	907,715	181,361,108

13.외화환산이익	(10,703,502,895)	(4,125,667,110)	(3,573,648,752)	(6,432,338,867)

14.유형자산처분이익	(1,244,182)	(40,528,700)	(40,650,973)	(52,330,578)

15.당기손익인식금융자산처분이익	(240,980,841)

16.유형자산손상차손	3,941,202,400

17.매도가능금융자산손상차손	300,000,000

18.파생상품평가손실	491,397,220	187,358,329

19.기타	101,271,540	5,041,018	32,744,957	(277,526,713)

20.관계기업 순손익에 대한 증가	(3,129,238,206)	(861,344,512)	(12,506,191,135)	(5,325,583,670)

(3)운전자본의 변동

1.매출채권및기타채권의 감소(증가)	(42,990,321,715)	(10,801,034,281)	(48,063,480,870)	16,387,554,592

2.장기매출채권및기타채권의 감소(증가)	7,053,485,826

3.기타유동자산의 감소(증가)	1,025,832,758	217,570,434	(1,309,275,360)	(4,101,664,072)

4.기타비유동자산의 감소(증가)	367,836,415	73,513,687	(88,768,442)	111,050,371

5.재고자산의 감소(증가)	44,126,549,426	24,803,599,590	17,263,178,446	(57,474,748,725)

6.매입채무및기타채무의 증가(감소)	49,718,675,678	(16,377,805,800)	37,984,756,577	14,079,945,818

7.장기매입채무및기타채무의 증가(감소)	(108,946,609)	381,272,840	(646,504,458)	(10,241,615,199)

8.기타유동부채의 증가(감소)	(4,715,733,671)	(81,419,542)	1,100,051,474	(31,232,146)

9.기타비유동부채의 증가(감소)	(163,960,442)	(15,115,317)

10.퇴직금의 지급	(1,598,848,124)	(559,162,296)	(2,471,565,373)	(2,944,592,152)

11.사외적립자산의 감소(증가)	360,304,035	657,843,089	(482,286,644)	(1,613,022,170)

(4)영업에서 사용된 현금	106,148,688,476	33,937,604,976	233,907,255,891	77,645,991,905

(5)법인세의 납부(환급)	(23,556,273,561)	(1,788,955,500)	(23,925,272,147)	(21,658,448,401)

Ⅱ.영업활동으로 인한 순현금흐름

Ⅲ.투자활동으로 인한 현금흐름

(1)이자의 수취	1,583,494,409	1,346,866,780	5,883,775,913	5,194,737,909

(2)배당금의 수취	42,360,000	53,360,000	54,047,050	525,660,502

(3)단기금융예치금의 감소	16,980,000,000	21,899,705,743	49,683,909,279	43,514,531,856

(4)당기손익인식금융자산의 감소(증가)	30,299,736,974

(5)단기대여금의 감소	3,960,158,367	16,227,365,411	4,058,301,342

(6)임차보증금의회수	78,141,857	120,000,000	165,443,169

(7)장기대여금의 회수	955,728,869

(8)유형자산의 처분	2,726,098,349	64,819,700	7,214,357,348	1,151,277,441

(9)무형자산의 처분	88,400,000

(10)단기금융예치금의 증가	(5,156,000,000)	(60,000,000,000)	(65,180,000,000)	(40,323,909,279)

(11)단기대여금의 증가	(5,748,895,160)	(2,100,246,172)	(16,695,000,000)	(2,174,534,157)

(12)관계기업투자의 취득	(75,000,000,000)	(13,166,044,304)

(13)종속기업투자의 취득	(42,203,194,099)

(14)유형자산의 취득	(22,022,946,354)	(16,381,775,308)	(72,870,854,738)	(87,538,260,193)

(15)무형자산의 취득	(6,459,081,899)	(500,000,000)	(520,917,471)	(838,240)

(16)장기대여금의 증가	(88,000,000)

(17)?사업결합으로 인한 현금유출액(보유현금 차감 후)	(348,611,711,960)

Ⅳ.투자활동으로 인한 순현금흐름	(437,716,382,391)	(55,497,269,257)	(118,152,668,138)	(57,503,611,280)

Ⅴ.재무활동으로 인한 현금흐름

(1)이자의 지급	(7,661,055,182)	(2,373,357,661)	(16,230,382,306)	(17,036,623,228)

(2)배당금의 지급	(6,726,400,000)	(6,726,400,000)

(3)단기차입금의 차입	114,448,757,971	5,712,800,000	12,900,884,494	52,165,926,459

(4)장기차입금의 차입	88,098,891,010	4,343,400,000	219,134,705,769	37,092,835,819

(5)단기차입금의 상환	(18,257,788,623)	(17,201,038,042)	(301,896,744,932)	(49,487,244,301)

(6)유동성장기차입금의 상환	(3,972,853,033)	(4,736,759,593)	(10,785,449,049)	(39,944,502,186)

(7)장기차입금의 상환	(1,799,550,000)	(21,204,082,566)	(4,001,503,681)

(8)사채의 발행	219,285,560,000	99,604,700,000

(9)종속기업으로 인한 현금흐름	1,514,662,990

(10)유동화채무의 감소	(2,000,000,000)

(11)금융리스부채의 상환	(2,590,779,741)

Ⅵ.재무활동으로 인한 순현금흐름	168,065,172,402	(16,054,505,296)	94,478,091,410	73,181,851,872

Ⅶ.외화표시 현금및현금성자산의 환율변동효과	(1,763,604,442)	(753,350,004)	2,573,322,986	1,188,120,951

Ⅷ.현금및현금성자산의 순증가(감소)	(188,822,399,516)	(40,156,475,081)	188,880,730,002	72,853,905,047

Ⅸ.기초 현금및현금성자산	307,906,741,951	119,026,011,949	119,026,011,949	46,172,106,902

Ⅹ.기말 현금및현금성자산	119,084,342,435	78,869,536,868	307,906,741,951	119,026,011,949