롯데케미칼 분기보고서 (2016.09)
4. 재무제표

재무상태표
제 41 기 3분기말 2016.09.30 현재
제 40 기말 2015.12.31 현재
제 39 기말 2014.12.31 현재
(단위 : 원)

제 41 기 3분기말	제 40 기말	제 39 기말

자산

Ⅰ.유동자산	2,962,795,543,498	4,107,127,557,307	3,353,937,310,329

1.현금및현금성자산	1,034,494,496,186	1,411,293,983,854	428,191,958,545

2.단기금융상품	405,164,784,391	841,697,947,914	738,099,058,872

3.매도가능금융자산	20,735,375,000	45,639,020,000	348,875,000

4.매출채권 및 기타채권	799,584,026,888	769,375,481,316	1,063,925,771,615

5.재고자산	639,514,148,977	698,176,494,369	966,454,843,373

6.금융리스채권	297,322,429	297,322,429	297,322,429

7.기타유동금융자산	15,619,139,378	22,674,814,991	8,736,600,309

8.기타유동비금융자산	47,386,250,249	317,972,492,434	147,882,880,186

Ⅱ.비유동자산	9,815,891,332,506	6,418,121,817,710	6,289,484,193,506

1.장기금융상품	67,509,500,000	67,509,500,000	50,512,000,000

2.매도가능금융자산	181,011,076,245	193,646,663,061	167,356,241,673

3.금융리스채권	4,659,007,400	4,812,142,245	5,012,249,876

4.종속기업, 조인트벤처와 관계기업에 대한 투자자산	6,984,466,811,281	3,567,577,584,453	3,371,832,836,096

종속기업투자	4,761,210,674,622	1,790,421,994,563	1,760,999,666,206

관계기업투자	1,474,288,407,302	1,041,587,860,533	903,322,440,533

공동기업투자	748,967,729,357	735,567,729,357	707,510,729,357

5.유형자산	2,461,820,852,021	2,465,000,620,565	2,584,265,462,320

6.투자부동산	83,439,507,939	83,804,807,214	84,039,485,050

7.무형자산	22,214,104,304	18,813,643,602	13,405,359,430

8.기타비유동금융자산	6,771,673,316	12,391,456,570	11,088,479,061

9.기타비유동비금융자산	3,998,800,000	4,565,400,000	1,972,080,000

자산총계	12,778,686,876,004	10,525,249,375,017	9,643,421,503,835

부채

Ⅰ.유동부채	1,998,237,511,738	1,510,271,931,879	1,534,307,825,987

1.매입채무 및 기타유동채무	430,945,041,651	512,307,444,955	457,015,335,237

2.단기차입금	1,173,636,373,006	751,508,310,599	929,686,006,679

3.당기법인세부채	286,021,481,290	155,920,346,936	48,314,617,255

4.기타유동금융부채	50,577,828,709	39,630,921,923	40,726,145,736

5.기타유동비금융부채	47,797,623,082	46,796,335,466	58,565,721,080

6.충당부채	9,259,164,000	4,108,572,000

Ⅱ.비유동부채	2,491,506,823,987	1,543,662,997,590	1,489,718,056,592

1.장기차입금	2,263,690,007,320	1,328,976,285,460	1,252,395,528,837

2.순확정급여부채	39,076,335,548	23,202,185,854	20,653,605,663

3.이연법인세부채	153,735,413,896	168,310,120,732	186,750,047,535

4.기타비유동금융부채	28,467,981,571	17,651,966,771	26,064,100,154

5.기타비유동비금융부채	4,375,175,737	3,358,440,773	3,854,774,403

6.충당부채	2,161,909,915	2,163,998,000

부채총계	4,489,744,335,725	3,053,934,929,469	3,024,025,882,579

자본

Ⅰ.납입자본	171,377,095,000	171,377,095,000	171,377,095,000

1.자본금	171,377,095,000	171,377,095,000	171,377,095,000

보통주자본금	171,377,095,000	171,377,095,000	171,377,095,000

Ⅱ.기타불입자본	771,055,831,115	771,055,831,115	771,055,831,115

Ⅲ.이익잉여금(결손금)	7,338,831,970,114	6,510,227,079,633	5,681,629,701,321

Ⅳ.기타자본구성요소	7,677,644,050	18,654,439,800	(4,667,006,180)

자본총계	8,288,942,540,279	7,471,314,445,548	6,619,395,621,256

자본과부채총계	12,778,686,876,004	10,525,249,375,017	9,643,421,503,835

포괄손익계산서
제 41 기 3분기 2016.01.01 부터 2016.09.30 까지
제 40 기 3분기 2015.01.01 부터 2015.09.30 까지
제 40 기 2015.01.01 부터 2015.12.31 까지
제 39 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 41 기 3분기	제 40 기 3분기	제 40 기	제 39 기

3개월	누적	3개월	누적

Ⅰ.매출	2,037,779,324,705	5,978,174,065,333	2,193,790,862,161	6,579,819,284,486	8,471,946,291,836	11,194,207,055,691

Ⅱ.매출원가	1,495,549,745,622	4,401,362,323,200	1,708,511,768,746	5,225,408,895,688	6,796,676,418,843	10,486,160,673,662

Ⅲ.매출총이익	542,229,579,083	1,576,811,742,133	485,279,093,415	1,354,410,388,798	1,675,269,872,993	708,046,382,029

판매비와관리비	93,242,407,051	259,295,642,422	78,521,300,725	244,896,476,995	339,497,882,999	333,669,034,018

Ⅳ.영업이익(손실)	448,987,172,032	1,317,516,099,711	406,757,792,690	1,109,513,911,803	1,335,771,989,994	374,377,348,011

금융수익	48,666,045,003	90,560,774,922	50,997,197,533	91,883,467,750	105,841,229,713	115,676,297,275

금융비용	57,485,190,742	118,492,072,445	69,339,360,339	136,539,528,477	147,056,073,644	159,204,318,035

기타영업외손익	(11,191,715,383)	(22,530,350,338)	(87,822,986,778)	(10,239,230,104)	(116,410,212,455)	(17,857,658,634)

Ⅴ.법인세비용차감전순이익(손실)	428,976,310,910	1,267,054,451,850	300,592,643,106	1,054,618,620,972	1,178,146,933,608	312,991,668,617

법인세비용	114,989,491,136	355,214,943,824	85,524,800,029	261,574,782,796	307,800,676,215	87,430,333,335

Ⅵ.당기순이익(손실)	313,986,819,774	911,839,508,026	215,067,843,077	793,043,838,176	870,346,257,393	225,561,335,282

Ⅶ.기타포괄손익	5,322,773,174	(9,981,335,795)	3,386,430,262	20,188,622,415	15,264,597,899	(7,395,554,968)

1.후속적으로 당기손익으로 재분류되지 않는 항목	6,258,298,996	995,459,955	(395,184,089)	(1,291,038,832)	(8,056,848,081)	(3,736,235,694)

확정급여제도의 재측정요소	8,256,331,130	1,313,271,709	(521,351,041)	(1,703,217,457)	(10,631,252,618)	(4,929,070,836)

법인세효과	(1,998,032,134)	(317,811,754)	126,166,952	412,178,625	2,574,404,537	1,192,835,142

2.후속적으로 당기손익으로 재분류되는 항목	(935,525,822)	(10,976,795,750)	3,781,614,351	21,479,661,247	23,321,445,980	(3,659,319,274)

매도가능금융자산평가손익	(1,706,284,120)	(14,547,311,816)	4,243,853,740	26,453,890,892	26,880,215,840	(4,178,837,856)

파생상품평가손익	472,081,189	66,050,932	745,083,397	1,883,393,075	3,886,863,289	(648,760,131)

법인세효과	298,677,109	3,504,465,134	(1,207,322,786)	(6,857,622,720)	(7,445,633,149)	1,168,278,713

Ⅷ.총포괄손익	319,309,592,948	901,858,172,231	218,454,273,339	813,232,460,591	885,610,855,292	218,165,780,314

Ⅸ.주당이익

기본및희석주당순이익	9,319	27,064	6,383	23,538	25,832	6,695

자본변동표
제 41 기 3분기 2016.01.01 부터 2016.09.30 까지
제 40 기 3분기 2015.01.01 부터 2015.09.30 까지
제 40 기 2015.01.01 부터 2015.12.31 까지
제 39 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

자본금	주식발행초과금	기타자본잉여금	미처분이익잉여금(미처리결손금)	기타자본	자본 합계

매도가능금융자산평가손익	파생상품평가손익	기타자본 합계

2014.01.01 (기초자본)	171,377,095,000	22,913,227,871	748,142,603,244	5,493,496,632,733	2,903,092,376	(3,910,779,282)	(1,007,686,906)	6,434,921,871,942

자본의 변동	배당금지급	(33,692,031,000)	(33,692,031,000)

총포괄손익	당기순이익(손실)	225,561,335,282	225,561,335,282

확정급여제도 재측정요소	(3,736,235,694)	(3,736,235,694)

매도가능증권평가손익	(3,167,559,095)	(3,167,559,095)	(3,167,559,095)

파생상품평가손익	(491,760,179)	(491,760,179)	(491,760,179)

2014.12.31 (기말자본)	171,377,095,000	22,913,227,871	748,142,603,244	5,681,629,701,321	(264,466,719)	(4,402,539,461)	(4,667,006,180)	6,619,395,621,256

2015.01.01 (기초자본)	171,377,095,000	22,913,227,871	748,142,603,244	5,681,629,701,321	(264,466,719)	(4,402,539,461)	(4,667,006,180)	6,619,395,621,256

자본의 변동	배당금지급	(33,692,031,000)	(33,692,031,000)

총포괄손익	당기순이익(손실)	870,346,257,393	870,346,257,393

확정급여제도 재측정요소	(8,056,848,081)	(8,056,848,081)

매도가능증권평가손익	20,375,203,607	20,375,203,607	20,375,203,607

파생상품평가손익	2,946,242,373	2,946,242,373	2,946,242,373

2015.12.31 (기말자본)	171,377,095,000	22,913,227,871	748,142,603,244	6,510,227,079,633	20,110,736,888	(1,456,297,088)	18,654,439,800	7,471,314,445,548

2015.01.01 (기초자본)	171,377,095,000	22,913,227,871	748,142,603,244	5,681,629,701,321	(264,466,719)	(4,402,539,461)	(4,667,006,180)	6,619,395,621,256

자본의 변동	배당금지급	(33,692,031,000)	(33,692,031,000)

총포괄손익	당기순이익(손실)	793,043,838,176	793,043,838,176

확정급여제도 재측정요소	(1,291,038,832)	(1,291,038,832)

매도가능증권평가손익	20,052,049,296	20,052,049,296	20,052,049,296

파생상품평가손익	1,427,611,951	1,427,611,951	1,427,611,951

2015.09.30 (기말자본)	171,377,095,000	22,913,227,871	748,142,603,244	6,439,690,469,665	19,787,582,577	(2,974,927,510)	16,812,655,067	7,398,936,050,847

2016.01.01 (기초자본)	171,377,095,000	22,913,227,871	748,142,603,244	6,510,227,079,633	20,110,736,888	(1,456,297,088)	18,654,439,800	7,471,314,445,548

자본의 변동	배당금지급	(84,230,077,500)	(84,230,077,500)

총포괄손익	당기순이익(손실)	911,839,508,026	911,839,508,026

확정급여제도 재측정요소	995,459,955	995,459,955

매도가능증권평가손익	(11,026,862,356)	(11,026,862,356)	(11,026,862,356)

파생상품평가손익	50,066,606	50,066,606	50,066,606

2016.09.30 (기말자본)	171,377,095,000	22,913,227,871	748,142,603,244	7,338,831,970,114	9,083,874,532	(1,406,230,482)	7,677,644,050	8,288,942,540,279

현금흐름표
제 41 기 3분기 2016.01.01 부터 2016.09.30 까지
제 40 기 3분기 2015.01.01 부터 2015.09.30 까지
제 40 기 2015.01.01 부터 2015.12.31 까지
제 39 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 41 기 3분기	제 40 기 3분기	제 40 기	제 39 기

Ⅰ.영업활동현금흐름	1,374,962,535,208	1,691,387,349,906	2,053,154,857,481	254,436,484,408

1.당기순이익(손실)	911,839,508,026	793,043,838,176	870,346,257,393	225,561,335,282

2.당기순이익조정을 위한 가감	699,624,890,108	1,038,142,092,644	1,406,314,702,037	110,685,100,216

법인세비용	355,214,943,824	261,574,782,796	307,800,676,215	87,430,333,335

이자비용	47,794,414,528	44,076,006,176	56,812,184,304	69,671,043,284

이자수익	(16,013,010,020)	(26,632,919,037)	(36,101,219,628)	(29,648,287,559)

배당금수익	(12,689,741,149)	(67,809,487,880)	(67,809,487,880)	(30,971,082,791)

외화환산손실	31,899,238,159	35,643,343,606	19,428,687,144	38,132,549,201

외화환산이익	(37,207,106,426)	(20,182,934,637)	(10,412,028,503)	(23,833,980,592)

파생상품평가손실	18,879,541,962	245,000,000

파생상품평가이익	(199,825,353)	(24,246,381,500)	(13,736,004,000)	(14,568,434,500)

파생상품거래손실	6,476,780,000

파생상품거래이익	(419,840,000)	(9,339,400,000)	(12,771,440,000)

매도가능금융자산처분이익	(348,639,982)	(348,639,982)

유형자산처분손실	5,122,367,018	6,601,194,413	12,841,634,300	6,690,726,396

유형자산처분이익	(179,818)	(2,503,041,954)	(2,829,571,825)	(23,819,029,685)

무형자산처분이익	(98,090,908)	(98,090,908)

재고자산평가손실(환입)	(4,123,590,685)	(8,569,000,000)	(4,234,409,315)	5,643,438,000

대손상각비(대손충당금환입)	380,988,469	158,829,331	225,784,384	6,826,787

기타의대손상각비	29,137,000,000	29,811,000,000

감가상각비	267,525,326,922	242,792,169,699	325,968,530,104	354,199,715,276

무형자산상각비	1,294,479,298	1,801,316,811	2,426,167,932	899,512,940

매도가능금융자산손상차손	9,853,202,916	9,853,202,916	293,544,064

유형자산감액	30,000,000,000	30,000,000,000	11,800,000,000

종속기업투자손상차손	29,318,000,000	108,859,740,700	57,305,510,879

공동기업투자손상차손	10,943,000,000	10,943,000,000

충당부채의 전입	8,639,460,000	4,108,572,000

퇴직급여	17,403,552,242	14,947,357,067	20,642,206,423	17,897,521,542

장기종업원급여	2,190,374,820	507,789,069	156,695,870	660,261,074

무형자산손상차손(환입)	36,589,800	(1,158,490,202)

잡손실	28,900,079

매출채권의 감소(증가)	15,401,917,942	189,855,629,021	251,803,921,694	94,605,631,843

기타채권의 감소(증가)	(37,765,667,870)	92,620,956,069	114,827,949,119	(52,718,016,098)

재고자산의 감소(증가)	62,785,936,077	264,672,040,152	272,512,758,319	44,382,121,321

기타자산의 감소(증가)	(4,563,482,424)	(3,558,705,766)	4,793,953,069	(9,911,867,196)

매입채무의 증가(감소)	(25,531,753,423)	(68,174,447,912)	16,723,072,658	(479,657,262,931)

기타채무의 증가(감소)	(20,791,261,895)	9,614,241,073	(1,198,589,412)	14,858,203,558

기타금융부채의 증가(감소)	11,142,641,734	4,943,096,631	2,293,361,535	(25,384,940,820)

기타비금융부채의 증가(감소)	6,782,367,556	(9,328,936,540)	(18,535,626,146)	15,876,822,218

퇴직급여채무의 증가(감소)	(3,981,380)	(125,876,070)	(28,724,878,850)	(18,026,169,207)

3.법인세납부(환급)	(236,501,862,926)	(139,798,580,914)	(223,506,101,949)	(81,809,951,090)

Ⅱ.투자활동현금흐름	(2,728,925,778,331)	(1,444,251,154,762)	(877,404,459,386)	(686,007,840,154)

단기금융상품의 감소	461,533,163,523

장기금융상품의 감소	2,500,000	2,500,000	1,500,000

기타금융자산의 처분	1,904,577,645	4,980,998,654	5,762,804,400	1,940,431,783

매도가능금융자산의 처분	491,920,000	726,985,918	829,890,918	312,590,000

유형자산의 처분	7,751,152,340	43,192,566,445	52,760,946,802	32,092,470,817

투자부동산의 처분	335,000,000

무형자산의 처분	117,090,908	130,372,726

이자수취	20,570,100,822	21,228,806,331	31,549,353,772	30,110,721,114

배당금수취	12,689,741,149	67,809,487,880	67,809,487,880	30,971,082,791

단기금융상품의 증가	(1,199,539,874,870)	(148,598,889,042)	(436,606,017,521)

장기금융상품의 증가	(17,000,000,000)

기타금융자산의 증가	(215,694,329)	(2,305,200,732)	(2,810,631,943)	(3,579,281,677)

매도가능금융자산의 취득	(2,500,000,000)	(10,034,804,400)	(66,808,978,832)

유형자산의 취득	(314,551,462,427)	(172,129,934,056)	(258,112,629,452)	(176,194,401,119)

투자부동산의 취득	(524,885,226)	(78,226,540)

무형자산의 취득	(4,343,500,000)	(4,649,371,990)	(4,995,371,990)	(594,000)

선급금의 증가	(279,150,000,000)

종속기업투자의 취득	(2,479,638,680,059)	(26,419,789,250)	(138,282,069,057)	(16,938,800,000)

관계기업투자의 취득	(418,692,211,769)	(138,265,420,000)	(138,265,420,000)	(64,106,080,000)

공동기업투자의 취득	(13,400,000,000)	(39,000,000,000)	(39,000,000,000)	(17,459,256,970)

Ⅲ.재무활동현금흐름	997,295,732,656	(65,046,129,382)	(194,796,091,397)	(9,950,717,962)

단기차입금의 증가	1,795,498,868,554	2,043,091,935,838	2,559,479,390,791	3,844,576,483,828

장기차입금의 증가	101,991,680,000

사채의 증가	758,400,400,000	115,101,000,000	470,262,500,000	648,728,400,000

단기차입금의 상환	(1,329,118,786,476)	(2,045,479,703,574)	(2,684,361,186,290)	(3,750,249,438,891)

장기차입금의 상환	(100,459,800,000)

유동성장기부채 상환	(148,388,860,000)	(650,000,000,000)

유동성사채 상환	(190,000,000,000)	(300,000,000,000)

이자지급	(49,189,411,922)	(43,607,530,646)	(58,095,904,898)	(69,314,131,899)

배당금지급	(84,230,077,500)	(33,692,031,000)	(33,692,031,000)	(33,692,031,000)

파생상품거래의 정산으로 인한 현금유출	(6,056,940,000)

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	(356,667,510,467)	182,090,065,762	980,954,306,698	(441,522,073,708)

Ⅴ.기초현금및현금성자산	1,411,293,983,854	428,191,958,545	428,191,958,545	870,246,197,877

Ⅵ.현금및현금성자산에 대한 환율변동효과	(20,131,977,201)	7,846,438,461	2,147,718,611	(532,165,624)

Ⅶ.기말현금및현금성자산	1,034,494,496,186	618,128,462,768	1,411,293,983,854	428,191,958,545