대림통상 사업보고서 (2016.12)
2. 연결재무제표

※ 제47기 연결재무제표 및 비교표시된 제46기, 제45기 연결재무제표는 외부감사인의 감사를 받은 재무제표입니다.

연결 재무상태표
제 47 기 2016.12.31 현재
제 46 기 2015.12.31 현재
제 45 기 2014.12.31 현재
(단위 : 원)

제 47 기	제 46 기	제 45 기

자산

Ⅰ.유동자산	103,119,974,357	106,067,174,904	128,705,581,349

(1)현금및현금성자산	7,704,372,128	4,166,843,527	1,371,071,646

(2)단기금융상품	0	0	0

(3)매출채권	48,898,815,048	52,640,375,116	57,452,786,516

(4)단기대여금및수취채권	771,588,347	911,692,260	952,221,547

1.단기대여금	262,460,000	325,823,830	228,724,660

2.미수금	509,128,347	585,868,430	723,496,887

3.미수수익	0	0	0

(5)기타유동자산	2,255,640,715	3,044,280,767	2,557,861,802

1.선급금	1,028,898,537	1,805,402,217	1,696,652,652

2.선급비용	1,225,604,424	1,208,990,229	859,963,360

3.미수법인세환급액	1,137,754	29,888,321	1,245,790

(6)재고자산	43,489,558,119	45,303,983,234	46,047,492,004

1.상품	11,086,663,668	9,269,823,017	9,612,957,191

평가손실충당금	(1,754,789,804)	(1,488,770,917)	(525,963,664)

2.제품	16,149,390,124	18,205,464,502	14,979,168,764

평가손실충당금	(1,676,563,298)	(1,622,646,848)	(1,142,053,413)

3.재공품	9,185,768,507	9,129,828,490	8,605,714,503

4.원재료	7,781,776,627	8,744,286,106	10,117,080,903

평가손실충당금	(1,231,460,774)	(1,004,199,286)	(985,733,811)

5.저장품	3,247,258,779	3,711,821,626	5,034,624,944

6.미착원재료	701,514,290	358,376,544	351,696,587

(7)매각예정비유동자산	0	0	20,324,147,834

Ⅱ.비유동자산	127,535,458,504	127,459,162,163	126,663,597,791

(1)장기금융상품	3,231,871,767	2,130,232,500	1,228,756,500

(2)매도가능금융자산	558,682,061	530,688,491	489,228,371

(3)투자부동산	780,424,588	805,599,575	830,774,562

(4)유형자산	120,586,460,109	121,585,310,324	121,611,733,527

1.토지	74,289,405,307	74,252,259,808	74,177,411,117

정부보조금	(5,000,000,000)	(5,000,000,000)	(5,000,000,000)

2.건물	53,699,173,253	53,719,205,210	53,167,097,145

감가상각누계액	(15,310,778,077)	(13,895,580,537)	(12,368,464,882)

3.구축물	4,469,984,056	4,052,457,456	3,887,505,183

감가상각누계액	(1,929,923,202)	(1,708,668,816)	(1,511,763,897)

4.기계장치	25,819,473,926	25,357,467,652	24,028,684,275

감가상각누계액	(21,379,746,972)	(20,293,085,479)	(19,005,117,869)

5.공구기구비품	49,205,895,195	45,216,284,216	45,646,912,246

감가상각누계액	(43,658,212,809)	(40,657,218,952)	(41,812,372,457)

6.차량운반구	1,112,632,736	1,142,181,460	1,177,744,166

감가상각누계액	(753,274,064)	(729,518,294)	(818,501,500)

7.건설중인자산	21,830,760	129,526,600	42,600,000

(5)무형자산	2,175,658,139	2,225,450,943	2,270,969,981

(6)기타비유동자산	202,361,840	181,880,330	232,134,850

자산총계	230,655,432,861	233,526,337,067	255,369,179,140

부채

Ⅰ.유동부채	97,029,233,910	95,608,064,005	103,718,574,782

(1)매입채무	18,093,474,810	16,555,922,804	17,161,147,465

(2)단기차입금	65,149,259,110	67,658,535,747	70,962,215,322

(3)유동성장기차입금	5,152,032,798	1,965,771,575	7,000,000,000

(4)미지급금 및 기타부채	4,991,015,205	6,075,744,388	5,860,190,427

1.미지급금	558,470,927	336,217,729	600,749,002

2.수입보증금	1,281,100,000	2,621,100,000	2,621,100,000

현재가치할인차금	0	(33,871,961)	(72,472,553)

3.미지급비용	3,151,444,278	3,152,298,620	2,710,813,978

(5)기타유동부채	1,368,098,760	1,718,663,690	1,572,665,322

1.선수금	1,109,734,841	1,537,422,841	123,206,855

2.선수임대료	0	33,871,961	72,472,553

3.예수금	258,363,919	147,368,888	1,376,985,914

(6)미지급법인세	677,646,764	408,340,000	0

(7)미지급배당금	435,364,620	4,988,700	5,334,670

(8)충당부채	1,162,341,843	1,220,097,101	1,157,021,576

1.판매보증충당부채	630,400,801	534,023,949	545,283,024

2.금융보증부채	181,146,067	104,478,904	0

3.반품충당부채	350,794,975	581,594,248	611,738,552

Ⅱ.비유동부채	17,059,532,479	19,353,946,033	25,301,692,728

(1)장기차입금	6,389,992,735	9,375,000,000	14,867,590,281

(2)순확정급여부채	3,936,385,108	3,424,753,289	2,011,210,357

1.확정급여채무	12,757,821,156	11,163,775,428	8,495,104,845

2.국민연금전환금	(1,570,600)	(2,160,900)	(3,158,700)

3.사외적립자산	(8,819,865,448)	(7,736,861,239)	(6,480,735,788)

(3)이연법인세부채	6,733,154,636	6,554,192,744	8,422,892,090

부채총계	114,088,766,389	114,962,010,038	129,020,267,510

자본

Ⅰ.지배기업 소유주 지분	116,451,384,582	118,462,611,739	126,252,239,609

Ⅱ.납입자본	35,443,435,700	35,443,435,700	35,443,435,700

(1)보통주 자본금	16,425,000,000	16,425,000,000	16,425,000,000

(2)주식발행초과금	19,018,435,700	19,018,435,700	19,018,435,700

Ⅲ.이익잉여금	28,319,827,032	30,123,850,104	37,706,504,277

(1)이익준비금	5,630,000,000	5,400,000,000	5,170,000,000

(2)임의적립금	12,000,000,000	12,000,000,000	13,000,000,000

(3)재평가잉여금	22,620,222,690	22,620,222,690	31,660,180,890

(4)미처분이익잉여금(미처리결손금)	(11,930,395,658)	(9,896,372,586)	(12,123,676,613)

Ⅳ.기타자본구성요소	52,688,121,850	52,895,325,935	53,102,299,632

(1)기타자본잉여금	4,113,298,855	4,113,298,855	4,113,298,855

(2)재평가적립금	48,096,528,080	48,096,528,080	48,096,528,080

(3)매도가능금융자산평가손익	39,286,535	17,451,550	(14,887,344)

(4)해외사업환산손익	439,008,380	668,047,450	907,360,041

Ⅴ.비지배지분	115,281,890	101,715,290	96,672,021

자본총계	116,566,666,472	118,564,327,029	126,348,911,630

부채와자본총계	230,655,432,861	233,526,337,067	255,369,179,140

연결 포괄손익계산서
제 47 기 2016.01.01 부터 2016.12.31 까지
제 46 기 2015.01.01 부터 2015.12.31 까지
제 45 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 47 기	제 46 기	제 45 기

Ⅰ.매출액	174,368,924,498	167,699,117,958	166,403,319,791

Ⅱ.매출원가	147,471,260,295	144,644,981,044	143,342,581,751

Ⅲ.매출총이익	26,897,664,203	23,054,136,914	23,060,738,040

Ⅳ.판매비와관리비	22,576,643,418	25,348,255,656	20,094,994,256

(1)급여	7,305,467,823	7,520,433,497	7,017,719,486

(2)퇴직급여	899,394,017	804,423,456	399,445,053

(3)복리후생비	1,129,778,245	1,132,703,341	963,740,934

(4)여비교통비	483,510,882	461,864,651	469,877,753

(5)통신비	206,600,702	216,831,959	207,225,596

(6)동력용수비	253,497,554	279,713,981	333,194,090

(7)세금과공과	519,375,200	567,074,691	607,877,200

(8)임차료	344,855,855	202,335,037	199,383,775

(9)감가상각비	628,782,651	634,391,663	1,235,239,980

(10)무형자산상각비	19,301,587	44,362,011	65,232,938

(11)수선비	63,394,807	222,146,547	276,937,043

(12)보험료	732,301,046	799,645,525	524,866,508

(13)접대비	508,053,127	572,187,467	499,705,019

(14)광고선전비	740,679,767	1,205,059,127	1,466,454,984

(15)보관료	1,366,968	1,096,340	812,338

(16)견본비	503,061,144	510,656,606	310,516,301

(17)포장비	105,454,439	94,057,595	96,398,892

(18)운반비	1,342,161,453	1,365,817,008	1,206,207,385

(19)제수수료	4,957,897,344	5,109,792,006	3,365,630,501

(20)소모품비	414,744,323	361,800,269	324,296,964

(21)도서인쇄비	165,471,929	91,348,339	82,931,743

(22)차량유지비	458,750,559	521,457,092	480,764,483

(23)난방비	63,038	38,945	45,166

(24)교육비	2,805,000	7,698,000	4,385,600

(25)대손상각비(환입)	(126,487,051)	1,507,512,279	(1,189,408,002)

(26)납후봉사비	482,479,500	360,611,369	511,383,660

(27)경상연구개발비	242,727,487	297,514,520	430,205,487

(28)잡비	191,154,022	455,682,335	203,923,379

Ⅴ.영업이익(손실)	4,321,020,785	(2,294,118,742)	2,965,743,784

Ⅵ.기타수익	438,864,531	1,934,157,781	661,183,671

(1)유형자산처분이익	16,392,999	36,596,796	38,985,458

(2)투자부동산처분이익	0	0	0

(3)매각예정자산처분이익	0	1,394,153,952	0

(4)배당금수익	10,759,350	8,254,350	8,979,570

(5)잡이익	411,712,182	495,152,683	613,218,643

Ⅶ.기타비용	955,113,031	497,319,473	449,054,491

(1)매도가능금융자산처분손실	2,642	223,481	140,065

(2)매출채권매각손실	9,249,353	5,533,645	13,637,965

(3)유형자산처분손실	33,334	13,577,830	16,334,189

(4)기부금	41,530,580	1,120,000	1,000,000

(5)잡손실	904,297,122	476,864,517	417,942,272

Ⅷ.금융수익	2,240,458,027	2,568,522,964	2,293,922,209

(1)이자수익	211,551,086	10,073,386	14,246,557

(2)외환차익	1,102,491,673	1,376,176,317	1,431,199,086

(3)외화환산이익	926,415,268	1,182,273,261	848,476,566

Ⅸ.금융비용	5,123,103,050	4,756,076,274	6,677,409,838

(1)이자비용	3,303,926,513	3,774,930,566	4,898,121,333

(2)외환차손	1,589,128,612	879,276,138	1,077,417,975

(3)외화환산손실	230,047,925	101,869,570	701,870,530

Ⅹ.법인세비용차감전순이익(손실)	922,127,262	(3,044,833,744)	(1,205,614,665)

XI.법인세비용(수익)	582,930,991	675,766,882	382,989,368

XⅡ.당기순이익(손실)	339,196,271	(3,720,600,626)	(1,588,604,033)

XⅢ.기타포괄손익	(108,950,828)	(1,780,233,973)	(1,401,821,269)

(1)당기손익으로 재분류되지 않는 항목	98,253,257	(1,573,260,276)	(1,300,404,348)

1.순확정급여부채의 재측정요소	98,253,257	(1,573,260,276)	(1,300,404,348)

(2)후속적으로 당기손익으로 재분류될수 있는 항목	(207,204,085)	(206,973,697)	(101,416,921)

1.해외사업환산손익	(229,039,070)	(239,312,591)	(92,117,434)

2.매도가능금융자산평가손익	21,834,985	32,338,894	(9,299,487)

XIV.총포괄이익(손실)	230,245,443	(5,500,834,599)	(2,990,425,302)

XV.당기순이익(손실)의 귀속

(1)지배기업 소유주 지분	325,629,671	(3,725,643,895)	(1,576,866,438)

(2)비지배지분	13,566,600	5,043,269	(11,737,595)

XVI.총포괄손익의 귀속

(1)지배기업 소유주 지분	216,678,843	(5,505,877,868)	(2,978,687,707)

(2)비지배지분	13,566,600	5,043,269	(11,737,595)

XVII.주당손익

(1)기본주당순이익(손실)	21	(245)	(104)

(2)희석주당순이익(손실)	21	(245)	(104)

※ 기본주당순이익(손실) : 지배기업 소유주지분 연결 당기순이익(손실) ÷ 가중평균한 유통 보통주식수 제47기 기본주당순이익(손실) : 326백만원 ÷15,225,000주 ≒ 21원 제46기 기본주당순이익(손실) : -3,726백만원 ÷15,225,000주 ≒ -245원 제45기 기본주당순이익(손실) : -1,577백만원 ÷15,225,000주 ≒ -104원

연결 자본변동표
제 47 기 2016.01.01 부터 2016.12.31 까지
제 46 기 2015.01.01 부터 2015.12.31 까지
제 45 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

지배기업 소유주 귀속분	비지배지분	자본 합계

자본금	주식발행초과금	이익잉여금	기타자본구성요소	지배기업 소유주 귀속분 합계

2014.01.01 (Ⅰ.기초자본)	16,425,000,000	19,018,435,700	42,867,525,063	53,203,716,553	131,514,677,316	108,409,616	131,623,086,932

Ⅱ.자본의 변동	(1)해외사업환산손익	0	0	0	(92,117,434)	(92,117,434)	0	(92,117,434)

(2)매도가능금융자산평가손익	0	0	0	(9,299,487)	(9,299,487)	0	(9,299,487)

(3)순확정급여부채의 재측정요소	0	0	(1,300,404,348)	0	(1,300,404,348)	0	(1,300,404,348)

(4)당기순이익(손실)	0	0	(1,576,866,438)	0	(1,576,866,438)	(11,737,595)	(1,588,604,033)

(5)배당금의 지급	0	0	2,283,750,000	0	2,283,750,000	0	2,283,750,000

2014.12.31 (Ⅲ.기말자본)	16,425,000,000	19,018,435,700	37,706,504,277	53,102,299,632	126,252,239,609	96,672,021	126,348,911,630

2015.01.01 (Ⅰ.기초자본)	16,425,000,000	19,018,435,700	37,706,504,277	53,102,299,632	126,252,239,609	96,672,021	126,348,911,630

Ⅱ.자본의 변동	(1)해외사업환산손익	0	0	0	(239,312,591)	(239,312,591)	0	(239,312,591)

(2)매도가능금융자산평가손익	0	0	0	32,338,894	32,338,894	0	32,338,894

(3)순확정급여부채의 재측정요소	0	0	(1,573,260,278)	0	(1,573,260,278)	0	(1,573,260,278)

(4)당기순이익(손실)	0	0	(3,725,643,895)	0	(3,725,643,895)	5,043,269	(3,720,600,626)

(5)배당금의 지급	0	0	2,283,750,000	0	2,283,750,000	0	2,283,750,000

2015.12.31 (Ⅲ.기말자본)	16,425,000,000	19,018,435,700	30,123,850,104	52,895,325,935	118,462,611,739	101,715,290	118,564,327,029

2016.01.01 (Ⅰ.기초자본)	16,425,000,000	19,018,435,700	30,123,850,104	52,895,325,935	118,462,611,739	101,715,290	118,564,327,029

Ⅱ.자본의 변동	(1)해외사업환산손익	0	0	0	(229,039,070)	(229,039,070)	0	(229,039,070)

(2)매도가능금융자산평가손익	0	0	0	21,834,985	21,834,985	0	21,834,985

(3)순확정급여부채의 재측정요소	0	0	98,253,257	0	98,253,257	0	98,253,257

(4)당기순이익(손실)	0	0	325,629,671	0	325,629,671	13,566,600	339,196,271

(5)배당금의 지급	0	0	2,227,906,000	0	2,227,906,000	0	2,227,906,000

2016.12.31 (Ⅲ.기말자본)	16,425,000,000	19,018,435,700	28,319,827,032	52,688,121,850	116,451,384,582	115,281,890	116,566,666,472

연결 현금흐름표
제 47 기 2016.01.01 부터 2016.12.31 까지
제 46 기 2015.01.01 부터 2015.12.31 까지
제 45 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 47 기	제 46 기	제 45 기

Ⅰ.영업활동으로 인한 현금흐름	13,292,835,038	4,196,262,358	(3,051,479,410)

(1)당기순이익(손실)	339,196,271	(3,720,600,626)	(1,588,604,033)

(2)당기순이익조정을 위한 가감	16,721,637,612	13,568,912,259	3,471,234,659

1.퇴직급여	1,839,002,537	1,827,454,722	1,453,027,400

2.감가상각비	5,999,452,997	4,998,148,689	4,515,142,373

3.매도가능금융자산처분손실	2,642	223,481	140,065

4.외화환산손실	230,047,925	101,869,570	701,870,530

5.유형자산처분손실	33,334	13,577,829	16,334,189

6.무형자산상각비	46,196,128	74,713,298	95,911,822

7.대손상각비(환입)	(126,487,051)	1,507,512,279	(1,189,408,002)

8.재고자산평가손실(환입)	611,705,796	1,432,487,593	91,307,113

9.매출채권매각손실	9,249,353	5,533,645	13,637,965

10.이자비용	3,303,926,513	3,774,930,566	4,898,121,333

11.법인세비용(수익)	582,930,991	675,766,882	382,989,368

12.제수수료	76,667,163	104,478,904	0

13.외화환산이익	(926,415,268)	(1,182,273,261)	(848,476,566)

14.유형자산처분이익	(16,392,999)	(36,596,796)	(38,985,458)

15.매각예정자산처분이익	0	(1,394,153,952)	0

16.투자부동산처분이익	0	0	0

17.이자수익	(211,551,086)	(10,073,386)	(14,246,557)

18.배당금수익	(10,759,350)	(8,254,350)	0

19.잡이익	(1,372,340)	0	0

20.매출채권의 변동	6,149,824,694	5,699,056,536	2,911,317,251

21.미수금의 변동	78,980,801	143,851,748	292,920,717

22.미수수익의 변동	201,717,767	0	0

23.선급금의 변동	700,292,249	102,706,239	(277,774,411)

24.선급비용의 변동	(17,834,260)	(381,260,353)	(266,138,417)

25.재고자산의 변동	1,256,306,330	(181,999,907)	(5,060,908,477)

26.매입채무의 변동	(225,555,849)	(2,677,127,095)	(2,373,139,704)

27.미지급금의 변동	225,642,051	(178,919,732)	98,507,648

28.선수금의 변동	(395,525,846)	1,399,076,232	(170,255,577)

29.예수금의 변동	106,065,457	(20,338,702)	214,758,695

30.미지급비용의 변동	(42,415,993)	(1,090,044)	27,869,289

31.수입보증금의 변동	(1,340,000,000)	0	8,000,000

32.퇴직금의 지급	(285,664,080)	(1,032,927,462)	(2,826,276,423)

33.국민연금전환금의 변동	590,300	997,800	1,976,100

34.사외적립자산의 변동	(964,225,030)	(1,146,117,573)	782,919,262

35.판매보증충당부채의 변동	98,001,009	(12,196,837)	68,558,730

36.반품충당부채의 변동	(230,799,273)	(30,144,304)	(38,465,599)

(3)이자의 수취	9,833,319	10,073,386	14,246,557

(4)배당금의 수취	10,759,350	8,254,350	0

(5)이자의 지급	(3,313,569,925)	(3,700,945,614)	(4,889,289,247)

(6)법인세 부담액	(475,021,589)	(1,969,431,397)	(59,067,346)

Ⅱ.투자활동으로 인한 현금흐름	(5,911,788,396)	15,079,360,975	(5,380,943,660)

(1)매도가능금융자산의 처분	0	0	1,276,055

(2)단기금융상품의 회수	0	0	100,000,000

(3)단기대여금의 회수	128,586,290	77,457,400	225,656,480

(4)유형자산의 처분	19,739,919	53,098,467	50,137,095

(5)보증금의 회수	94,057,710	69,653,550	11,674,400

(6)투자부동산의 처분	0	0	0

(7)매각예정자산의 처분	0	20,529,595,520	1,180,000,000

(8)장기금융상품의 취득	(1,101,639,267)	(901,476,000)	(901,476,000)

(9)매도가능금융자산의 취득	(2,642)	(223,481)	(1,416,120)

(10)단기금융상품의 증가	0	0	0

(11)단기대여금의 증가	(65,222,460)	(174,556,570)	(454,381,140)

(12)보증금의 증가	(114,539,220)	(76,909,030)	(77,000,000)

(13)유형자산의 취득	(4,851,552,966)	(4,480,061,601)	(5,484,219,950)

(14)무형자산의 취득	(21,215,760)	(17,217,280)	(31,194,480)

Ⅲ.재무활동으로 인한 현금흐름	(4,213,412,246)	(16,491,814,339)	2,657,115,676

(1)단기차입금의 증가	3,417,780,000	4,198,009,769	7,158,656,542

(2)장기차입금의 증가	2,080,953,708	7,000,000,000	5,000,000,000

(3)배당금지급	(1,796,157,740)	(2,284,095,970)	(2,284,095,970)

(4)단기차입금의 감소	(5,954,786,923)	(17,832,956,608)	(3,197,696,260)

(5)유동성장기부채의 감소	(1,961,201,291)	(7,000,000,000)	(2,500,000,000)

(6)장기차입금의 감소	0	(572,771,530)	(1,519,748,636)

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	3,167,634,396	2,783,808,994	(5,775,307,394)

Ⅴ.현금및현금성자산에 대한 환율변동효과	369,894,205	11,962,887	(6,368,006)

Ⅵ.현금및현금성자산의순증가(감소)	3,537,528,601	2,795,771,881	(5,781,675,400)

Ⅶ.기초현금및현금성자산	4,166,843,527	1,371,071,646	7,152,747,046

Ⅷ.기말현금및현금성자산	7,704,372,128	4,166,843,527	1,371,071,646