대림통상 사업보고서 (2015.12)
2. 연결재무제표

※ 제46기 연결재무제표 및 비교표시된 제45기, 제44기 연결재무제표는 외부감사인의 감사를 받은 재무제표입니다.

연결 재무상태표
제 46 기 2015.12.31 현재
제 45 기 2014.12.31 현재
제 44 기 2013.12.31 현재
(단위 : 원)

제 46 기	제 45 기	제 44 기

자산

Ⅰ.유동자산	106,067,174,904	128,705,581,349	109,165,829,454

(1)현금및현금성자산	4,166,843,527	1,371,071,646	7,152,747,046

(2)단기금융상품	0	0	100,000,000

(3)매출채권	52,640,375,116	57,452,786,516	57,847,435,889

(4)단기대여금및수취채권	911,692,260	952,221,547	1,002,209,474

1.단기대여금	325,823,830	228,724,660	0

2.미수금	585,868,430	723,496,887	1,002,209,474

(5)기타유동자산	3,044,280,767	2,557,861,802	2,189,595,426

1.선급금	1,805,402,217	1,696,652,652	1,379,750,458

2.선급비용	1,208,990,229	859,963,360	595,189,840

3.미수법인세환급액	29,888,321	1,245,790	214,655,128

(6)재고자산	45,303,983,234	46,047,492,004	40,873,841,619

1.상품	9,269,823,017	9,612,957,191	9,087,512,431

평가손실충당금	(1,488,770,917)	(525,963,664)	(227,121,948)

2.제품	18,205,464,502	14,979,168,764	13,569,412,767

평가손실충당금	(1,622,646,848)	(1,142,053,413)	(1,178,300,551)

3.재공품	9,129,828,490	8,605,714,503	6,967,523,442

4.원재료	8,744,286,106	10,117,080,903	9,188,018,655

평가손실충당금	(1,004,199,286)	(985,733,811)	(1,131,222,268)

5.저장품	3,711,821,626	5,034,624,944	4,266,011,646

6.미착원재료	358,376,544	351,696,587	332,007,445

(7)매각예정비유동자산	0	20,324,147,834	0

Ⅱ.비유동자산	127,459,162,163	126,663,597,791	145,007,544,347

(1)장기금융상품	2,130,232,500	1,228,756,500	327,280,500

(2)매도가능금융자산	530,688,491	489,228,371	501,150,791

(3)투자부동산	805,599,575	830,774,562	855,949,549

(4)유형자산	121,585,310,324	121,611,733,527	140,831,091,400

1.토지	74,252,259,808	74,177,411,117	92,034,593,117

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

2.건물	53,719,205,210	53,167,097,145	55,537,375,473

감가상각누계액	(13,895,580,537)	(12,368,464,882)	(11,977,750,717)

3.구축물	4,052,457,456	3,887,505,183	3,379,898,733

감가상각누계액	(1,708,668,816)	(1,511,763,897)	(1,489,456,396)

4.기계장치	25,357,467,652	24,028,684,275	23,826,414,447

감가상각누계액	(20,293,085,479)	(19,005,117,869)	(19,548,864,183)

5.공구기구비품	45,216,284,216	45,646,912,246	43,758,871,098

감가상각누계액	(40,657,218,952)	(41,812,372,457)	(40,136,521,536)

6.차량운반구	1,142,181,460	1,177,744,166	1,113,908,819

감가상각누계액	(729,518,294)	(818,501,500)	(825,104,518)

7.건설중인자산	129,526,600	42,600,000	157,727,063

(5)무형자산	2,225,450,943	2,270,969,981	2,325,354,057

(6)기타비유동자산	181,880,330	232,134,850	166,718,050

자산총계	233,526,337,067	255,369,179,140	254,173,373,801

부채

Ⅰ.유동부채	95,608,064,005	103,718,574,782	94,886,145,334

(1)매입채무	16,555,922,804	17,161,147,465	18,737,152,356

(2)단기차입금	67,658,535,747	70,962,215,322	66,255,243,779

(3)유동성장기차입금	1,965,771,575	7,000,000,000	2,500,000,000

(4)미지급금 및 기타부채	6,075,744,388	5,860,190,427	5,717,303,895

1.미지급금	336,217,729	600,749,002	472,964,357

2.수입보증금	2,621,100,000	2,621,100,000	2,613,100,000

현재가치할인차금	(33,871,961)	(72,472,553)	(37,072,614)

3.미지급비용	3,152,298,620	2,710,813,978	2,668,312,152

(5)기타유동부채	1,718,663,690	1,572,665,322	480,105,995

1.선수금	1,537,422,841	123,206,855	267,236,936

2.선수임대료	33,871,961	72,472,553	37,072,614

3.예수금	147,368,888	1,376,985,914	175,796,445

(6)미지급법인세	408,340,000	0	64,865,816

(7)미지급배당금	4,988,700	5,334,670	5,680,640

(8)충당부채	1,220,097,101	1,157,021,576	1,125,792,853

1.판매보증충당부채	534,023,949	545,283,024	475,588,702

2.금융보증부채	104,478,904	0	0

3.반품충당부채	581,594,248	611,738,552	650,204,151

Ⅱ.비유동부채	19,353,946,033	25,301,692,728	27,664,141,535

(1)장기차입금	9,375,000,000	14,867,590,281	18,332,337,138

(2)순확정급여부채	3,424,753,289	2,011,210,357	922,498,029

1.확정급여채무	11,163,775,428	8,495,104,845	8,014,177,597

2.국민연금전환금	(2,160,900)	(3,158,700)	(5,134,800)

3.사외적립자산	(7,736,861,239)	(6,480,735,788)	(7,086,544,768)

(3)이연법인세부채	6,554,192,744	8,422,892,090	8,409,306,368

부채총계	114,962,010,038	129,020,267,510	122,550,286,869

자본

Ⅰ.지배기업 소유주 지분	118,462,611,739	126,252,239,609	131,514,677,316

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	30,123,850,104	37,706,504,277	42,867,525,063

(1)이익준비금	5,400,000,000	5,170,000,000	4,940,000,000

(2)임의적립금	12,000,000,000	13,000,000,000	14,000,000,000

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

(4)미처분이익잉여금(미처리결손금)	(9,896,372,586)	(12,123,676,613)	(7,732,655,827)

Ⅳ.기타자본구성요소	52,895,325,935	53,102,299,632	53,203,716,553

(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)매도가능금융자산평가이익(손실)	17,451,550	(14,887,344)	(5,587,857)

(4)해외사업환산손익	668,047,450	907,360,041	999,477,475

Ⅴ.비지배지분	101,715,290	96,672,021	108,409,616

자본총계	118,564,327,029	126,348,911,630	131,623,086,932

부채와자본총계	233,526,337,067	255,369,179,140	254,173,373,801

연결 포괄손익계산서
제 46 기 2015.01.01 부터 2015.12.31 까지
제 45 기 2014.01.01 부터 2014.12.31 까지
제 44 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

제 46 기	제 45 기	제 44 기

Ⅰ.매출액	167,699,117,958	166,403,319,791	160,796,628,329

Ⅱ.매출원가	144,644,981,044	143,342,581,751	139,773,686,190

Ⅲ.매출총이익	23,054,136,914	23,060,738,040	21,022,942,139

Ⅳ.판매비와관리비	25,348,255,656	20,094,994,256	19,877,291,775

(1)급여	7,520,433,497	7,017,719,486	6,641,160,862

(2)퇴직급여	804,423,456	399,445,053	765,434,023

(3)복리후생비	1,132,703,341	963,740,934	1,151,757,012

(4)여비교통비	461,864,651	469,877,753	447,033,999

(5)통신비	216,831,959	207,225,596	210,033,932

(6)동력용수비	279,713,981	333,194,090	290,218,447

(7)세금과공과	567,074,691	607,877,200	523,152,423

(8)임차료	202,335,037	199,383,775	172,444,605

(9)감가상각비	634,391,663	1,235,239,980	1,391,241,276

(10)무형자산상각비	44,362,011	65,232,938	67,455,225

(11)수선비	222,146,547	276,937,043	166,320,434

(12)보험료	799,645,525	524,866,508	315,755,684

(13)접대비	572,187,467	499,705,019	381,262,606

(14)광고선전비	1,205,059,127	1,466,454,984	1,536,132,077

(15)보관료	1,096,340	812,338	803,148

(16)견본비	510,656,606	310,516,301	361,579,968

(17)포장비	94,057,595	96,398,892	73,161,339

(18)운반비	1,365,817,008	1,206,207,385	1,023,150,467

(19)제수수료	5,109,792,006	3,365,630,501	3,793,540,765

(20)소모품비	361,800,269	324,296,964	324,245,438

(21)도서인쇄비	91,348,339	82,931,743	80,662,214

(22)차량유지비	521,457,092	480,764,483	443,518,295

(23)난방비	38,945	45,166	396,916

(24)교육비	7,698,000	4,385,600	25,039,609

(25)대손상각비(환입)	1,507,512,279	(1,189,408,002)	(1,235,989,846)

(26)납후봉사비	360,611,369	511,383,660	339,644,398

(27)경상연구개발비	297,514,520	430,205,487	365,175,149

(28)잡비	455,682,335	203,923,379	222,961,310

Ⅴ.영업이익(손실)	(2,294,118,742)	2,965,743,784	1,145,650,364

Ⅵ.기타수익	1,934,157,781	661,183,671	674,191,763

(1)유형자산처분이익	36,596,796	38,985,458	76,555,973

(2)투자부동산처분이익	0	0	88,214,836

(3)매각예정자산처분이익	1,394,153,952	0	0

(4)배당금수익	8,254,350	8,979,570	17,507,250

(5)잡이익	495,152,683	613,218,643	491,913,704

Ⅶ.기타비용	497,319,473	449,054,491	448,144,394

(1)매도가능금융자산처분손실	223,481	140,065	1,107,408

(2)매출채권매각손실	5,533,645	13,637,965	0

(3)유형자산처분손실	13,577,830	16,334,189	4,461,853

(4)기부금	1,120,000	1,000,000	2,000,000

(5)잡손실	476,864,517	417,942,272	440,575,133

Ⅷ.금융수익	2,568,522,964	2,293,922,209	2,252,549,943

(1)이자수익	10,073,386	14,246,557	60,304,950

(2)외환차익	1,376,176,317	1,431,199,086	2,073,975,992

(3)외화환산이익	1,182,273,261	848,476,566	118,269,001

Ⅸ.금융비용	4,756,076,274	6,677,409,838	10,383,712,855

(1)이자비용	3,774,930,566	4,898,121,333	5,068,200,315

(2)외환차손	879,276,138	1,077,417,975	2,201,778,913

(3)외화환산손실	101,869,570	701,870,530	3,113,733,627

Ⅹ.법인세비용차감전순이익(손실)	(3,044,833,744)	(1,205,614,665)	(6,759,465,179)

XI.법인세비용(수익)	675,766,882	382,989,368	511,349,038

XⅡ.당기순이익(손실)	(3,720,600,626)	(1,588,604,033)	(7,270,814,217)

XⅢ.기타포괄손익	(1,780,233,973)	(1,401,821,269)	1,546,152,316

(1)당기손익으로 재분류되지 않는 항목	(1,573,260,276)	(1,300,404,348)	784,746,800

1.순확정급여부채의 재측정요소	(1,573,260,276)	(1,300,404,348)	784,746,800

(2)후속적으로 당기손익으로 재분류될수 있는 항목	(206,973,697)	(101,416,921)	761,405,516

1.해외사업환산손익	(239,312,591)	(92,117,434)	805,852,178

2.매도가능금융자산평가손익	32,338,894	(9,299,487)	(44,446,662)

XIV.총포괄이익(손실)	(5,500,834,599)	(2,990,425,302)	(5,724,661,901)

XV.당기순이익(손실)의 귀속

(1)지배기업 소유주 지분	(3,725,643,895)	(1,576,866,438)	(7,235,511,351)

(2)비지배지분	5,043,269	(11,737,595)	(35,302,866)

XVI.총포괄손익의 귀속

(1)지배기업 소유주 지분	(5,505,877,868)	(2,978,687,707)	(5,689,359,035)

(2)비지배지분	5,043,269	(11,737,595)	(35,302,866)

XVII.주당손익

(1)기본주당순이익(손실)	(245)	(104)	(475)

(2)희석주당순이익(손실)	(245)	(104)	(475)

※ 기본주당순이익(손실) : 지배기업 소유주 지분 연결당기순이익(손실) ÷ 가중평균한 유통 보통주식수 제46기 기본주당순이익(손실) = -3,726백만원 ÷ 15,225,000주 ≒ -245원 제45기 기본주당순이익(손실) = -1,577백만원 ÷ 15,225,000주 ≒ -104원 제 44기 기 본주당순이익(손실) = -7,236백만원 ÷ 15,225,000주 ≒ -475원

연결 자본변동표
제 46 기 2015.01.01 부터 2015.12.31 까지
제 45 기 2014.01.01 부터 2014.12.31 까지
제 44 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

자본

지배기업 소유주 귀속분	비지배지분	자본 합계

자본금	주식발행초과금	이익잉여금	기타자본구성요소	지배기업 소유주 귀속분 합계

2013.01.01 (Ⅰ.기초자본)	16,425,000,000	19,018,435,700	50,609,929,565	52,442,311,037	138,495,676,302	143,712,482	138,639,388,784

Ⅱ.자본의 변동	(1)해외사업환산손익	0	0	0	805,852,178	805,852,178	0	805,852,178

(2)매도가능금융자산평가손익	0	0	0	(44,446,662)	(44,446,662)	0	(44,446,662)

(3)순확정급여부채의 재측정요소	0	0	784,746,799	0	784,746,799	0	784,746,799

(4)당기순이익(손실)	0	0	(7,235,511,351)	0	(7,235,511,351)	(35,302,866)	(7,270,814,217)

(5)배당금의 지급	0	0	(1,291,639,950)	0	(1,291,639,950)	0	(1,291,639,950)

2013.12.31 (Ⅲ.기말자본)	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

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

연결 현금흐름표
제 46 기 2015.01.01 부터 2015.12.31 까지
제 45 기 2014.01.01 부터 2014.12.31 까지
제 44 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

제 46 기	제 45 기	제 44 기

Ⅰ.영업활동으로 인한 현금흐름	4,196,262,358	(3,051,479,410)	4,002,476,378

(1)당기순이익(손실)	(3,720,600,626)	(1,588,604,033)	(7,270,814,217)

(2)당기순이익조정을 위한 가감	13,577,166,609	3,471,234,659	16,426,799,075

1.퇴직급여	1,827,454,722	1,453,027,400	1,735,423,320

2.감가상각비	4,998,148,689	4,515,142,373	4,785,468,361

3.매도가능금융자산처분손실	223,481	140,065	1,107,408

4.외화환산손실	101,869,570	701,870,530	3,113,733,627

5.유형자산처분손실	13,577,829	16,334,189	4,461,853

6.무형자산상각비	74,713,298	95,911,822	100,866,700

7.대손상각비(환입)	1,507,512,279	(1,189,408,002)	(1,235,989,846)

8.재고자산평가손실(환입)	1,432,487,593	91,307,113	281,412,799

9.매출채권매각손실	5,533,645	13,637,965	0

10.이자비용	3,774,930,566	4,898,121,333	5,068,200,315

11.법인세비용(수익)	675,766,882	382,989,368	511,349,038

12.제수수료	104,478,904	0	0

13.외화환산이익	(1,182,273,261)	(848,476,566)	(118,269,001)

14.유형자산처분이익	(36,596,796)	(38,985,458)	(76,555,973)

15.매각예정자산처분이익	(1,394,153,952)	0	0

16.투자부동산처분이익	0	0	(88,214,836)

17.이자수익	(10,073,386)	(14,246,557)	(60,304,950)

18.잡이익	0	0	(1,826,941)

19.매출채권의 변동	5,699,056,536	2,911,317,251	2,426,122,081

20.미수금의 변동	143,851,748	292,920,717	(333,506,393)

21.선급금의 변동	102,706,239	(277,774,411)	(117,424,505)

22.선급비용의 변동	(381,260,353)	(266,138,417)	(71,729,048)

23.재고자산의 변동	(181,999,907)	(5,060,908,477)	(2,290,578,509)

24.매입채무의 변동	(2,677,127,095)	(2,373,139,704)	3,021,510,964

25.미지급금의 변동	(178,919,732)	98,507,648	154,133,503

26.선수금의 변동	1,399,076,232	(170,255,577)	1,149,157,201

27.예수금의 변동	(20,338,702)	214,758,695	77,624,808

28.미지급비용의 변동	(1,090,044)	27,869,289	150,741,553

29.수입보증금의 변동	0	8,000,000	(65,093,607)

30.퇴직금의 지급	(1,032,927,462)	(2,826,276,423)	(995,112,893)

31.국민연금전환금의 변동	997,800	1,976,100	360,900

32.사외적립자산의 변동	(1,146,117,573)	782,919,262	(964,268,168)

33.판매보증충당부채의 변동	(12,196,837)	68,558,730	(3,499,177)

34.반품충당부채의 변동	(30,144,304)	(38,465,599)	267,498,491

(3)이자의 수취	10,073,386	14,246,557	69,338,201

(4)이자의 지급	(3,700,945,614)	(4,889,289,247)	(5,092,748,451)

(5)법인세 부담액	(1,969,431,397)	(59,067,346)	(130,098,230)

Ⅱ.투자활동으로 인한 현금흐름	15,079,360,975	(5,380,943,660)	(2,112,198,702)

(1)매도가능금융자산의 처분	0	1,276,055	0

(2)단기금융상품의 회수	0	100,000,000	203,000,000

(3)단기대여금의 회수	77,457,400	225,656,480	2,466,000

(4)유형자산의 처분	53,098,467	50,137,095	198,620,018

(5)보증금의 회수	69,653,550	11,674,400	2,665,000

(6)투자부동산의 처분	0	0	451,198,000

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

(8)장기금융상품의 취득	(901,476,000)	(901,476,000)	(318,780,500)

(9)매도가능금융자산의 취득	(223,481)	(1,416,120)	(1,107,408)

(10)단기대여금의 증가	(174,556,570)	(454,381,140)	0

(11)보증금의 증가	(76,909,030)	(77,000,000)	(96,280,400)

(12)유형자산의 취득	(4,480,061,601)	(5,484,219,950)	(2,510,628,792)

(13)무형자산의 취득	(17,217,280)	(31,194,480)	(43,350,620)

Ⅲ.재무활동으로 인한 현금흐름	(16,491,814,339)	2,657,115,676	2,874,246,387

(1)단기차입금의 증가	4,198,009,769	7,158,656,542	8,766,412,895

(2)장기차입금의 증가	7,000,000,000	5,000,000,000	16,784,563,301

(3)배당금지급	(2,284,095,970)	(2,284,095,970)	(1,290,979,000)

(4)단기차입금의 감소	(17,832,956,608)	(3,197,696,260)	(3,338,979,411)

(5)유동성장기부채의 감소	(7,000,000,000)	(2,500,000,000)	(18,046,771,398)

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

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	2,783,808,994	(5,775,307,394)	4,764,524,063

Ⅴ.현금및현금성자산에 대한 환율변동효과	11,962,887	(6,368,006)	(124,094,653)

Ⅵ.현금및현금성자산의순증가(감소)	2,795,771,881	(5,781,675,400)	4,640,429,410

Ⅶ.기초현금및현금성자산	1,371,071,646	7,152,747,046	2,512,317,636

Ⅷ.기말현금및현금성자산	4,166,843,527	1,371,071,646	7,152,747,046