신대양제지 분기보고서 (2017.03)
2. 연결재무제표

연결 재무상태표
제 36 기 1분기말 2017.03.31 현재
제 35 기말 2016.12.31 현재
제 34 기말 2015.12.31 현재
(단위 : 원)

제 36 기 1분기말	제 35 기말	제 34 기말

자산

Ⅰ.유동자산	117,221,922,435	99,377,194,763	97,242,224,639

(1)현금및현금성자산	1,560,980,279	4,871,408,171	1,204,945,749

(2)매출채권및기타채권	41,054,528,610	41,930,344,354	51,687,982,918

(3)재고자산	14,164,687,960	16,142,393,945	19,242,214,228

(4)기타유동금융자산	58,422,394,912	35,015,793,058	23,356,678,144

(5)기타유동비금융자산	2,019,330,674	1,417,255,235	1,750,403,600

Ⅱ.비유동자산	260,512,543,754	263,360,031,824	278,373,256,520

(1)유형자산	217,209,936,999	219,172,211,707	244,951,686,236

(2)무형자산	589,143,920	589,143,920	627,840,640

(3)관계회사투자	42,018,222,371	42,744,634,304	31,532,255,723

(4)매도가능금융자산	204,053,882	204,053,882	875,952,482

(5)기타비유동금융자산	491,186,582	649,988,011	385,521,439

자산총계	377,734,466,189	362,737,226,587	375,615,481,159

부채

Ⅰ.유동부채	66,958,249,962	47,250,914,533	91,308,589,933

(1)매입채무및기타채무	32,113,351,230	26,723,249,414	23,217,189,610

(2)단기차입금	33,406,850,306	20,200,230,118	29,602,712,560

(3)금융보증부채	0	46,680	591,286

(4)기타유동금융부채	101,171,735	277,444,297	228,110,322

(5)기타유동비금융부채	1,336,876,691	49,944,024	38,259,986,155

Ⅱ.비유동부채	44,004,660,779	50,562,873,481	30,309,098,680

(1)장기매입채무 및 기타비유동채무	6,554,000,000	13,106,000,000	0

(2)장기차입금	7,191,350,000	7,513,750,000	9,953,100,000

(3)확정급여부채	876,211,538	294,571,504	601,128,876

(4)기타비유동금융부채	3,096,015,000	3,171,015,000	3,131,015,000

(5)이연법인세부채	26,287,084,241	26,477,536,977	16,623,854,804

부채총계	110,962,910,741	97,813,788,014	121,617,688,613

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	254,025,351,089	251,851,624,766	237,273,786,275

(1)자본금	19,346,185,000	19,346,185,000	19,346,185,000

(2)기타불입자본	12,148,098,311	12,148,098,311	11,222,931,045

(3)기타자본항목	(1,284,689,094)	(1,392,425,472)	191,251,191

(4)이익잉여금	223,815,756,872	221,749,766,927	206,513,419,039

Ⅱ.비지배지분	12,746,204,359	13,071,813,807	16,724,006,271

자본총계	266,771,555,448	264,923,438,573	253,997,792,546

자본과부채총계	377,734,466,189	362,737,226,587	375,615,481,159

연결 포괄손익계산서
제 36 기 1분기 2017.01.01 부터 2017.03.31 까지
제 35 기 1분기 2016.01.01 부터 2016.03.31 까지
제 35 기 2016.01.01 부터 2016.12.31 까지
제 34 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 36 기 1분기	제 35 기 1분기	제 35 기	제 34 기

3개월	누적	3개월	누적

Ⅰ.매출액	84,232,685,844	84,232,685,844	54,569,839,282	54,569,839,282	252,519,997,434	239,263,096,511

Ⅱ.매출원가	75,793,341,363	75,793,341,363	48,845,263,072	48,845,263,072	224,888,154,920	211,062,190,259

Ⅲ.매출총이익	8,439,344,481	8,439,344,481	5,724,576,210	5,724,576,210	27,631,842,514	28,200,906,252

Ⅳ.판매비와관리비	5,232,316,505	5,232,316,505	4,576,198,727	4,576,198,727	19,387,281,359	19,903,162,468

Ⅴ.영업이익	3,207,027,976	3,207,027,976	1,148,377,483	1,148,377,483	8,244,561,155	8,297,743,784

Ⅵ.기타수익	1,042,471,602	1,042,471,602	579,090,638	579,090,638	31,917,613,984	2,939,589,355

Ⅶ.기타비용	409,897,242	409,897,242	36,420,238	36,420,238	12,498,548,597	38,316,123,955

Ⅷ.금융수익	130,734,121	130,734,121	160,896,601	160,896,601	1,421,018,282	774,420,266

Ⅸ.금융비용	201,268,197	201,268,197	296,580,266	296,580,266	930,148,205	2,140,436,383

Ⅹ.지분법이익	0	0	583,053,543	583,053,543	2,012,777,753	0

XI.지분법손실	820,919,379	820,919,379	0	0	96,697,834	920,281,092

XⅡ.관계회사투자자산처분손실	0	0	0	0	358,631,961	503,730,369

XⅢ.법인세비용차감전순이익(손실)	2,948,148,881	2,948,148,881	2,138,417,761	2,138,417,761	29,711,944,577	(29,868,818,394)

XIV.법인세비용(수익)	1,151,154,808	1,151,154,808	265,584,408	265,584,408	10,972,593,547	(5,244,004,356)

XV.계속사업이익(손실)	1,796,994,073	1,796,994,073	1,872,833,353	1,872,833,353	18,739,351,030	(24,624,814,038)

XVI.중단영업이익(손실)	0	0	771,300,120	771,300,120	(1,751,097,014)	1,171,723,005

XVII.당기순이익(손실)	1,796,994,073	1,796,994,073	2,644,133,473	2,644,133,473	16,988,254,016	(23,453,091,033)

XVIII.기타포괄손익	51,122,802	51,122,802	(68,434,205)	(68,434,205)	(1,776,814,392)	(114,487,218)

(1)당기손익으로 재분류되는 세후기타포괄손익	107,230,520	107,230,520	(4,964,869)	(4,964,869)	(1,753,982,965)	(16,252,697)

1.매도가능증권평가이익	0	0	(1,399,008)	(1,399,008)	(1,399,008)	2,404,545

2.지분법자본변동	107,230,520	107,230,520	(3,565,861)	(3,565,861)	(1,752,583,957)	(18,657,242)

(2)당기손익으로 재분류되지 않는 세후기타포괄손익	(56,107,718)	(56,107,718)	(63,469,336)	(63,469,336)	(22,831,427)	(98,234,521)

1.보험수리적손익	(56,107,718)	(56,107,718)	(63,469,336)	(63,469,336)	(22,831,427)	(98,234,521)

XIX.총포괄손익	1,848,116,875	1,848,116,875	2,575,699,268	2,575,699,268	15,211,439,624	(23,567,578,251)

XX.당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	2,115,268,091	2,115,268,091	2,366,459,411	2,366,459,411	15,585,209,039	(21,419,097,964)

(2)비지배지분에 귀속되는 당기순이익(손실)	(318,274,018)	(318,274,018)	277,674,062	277,674,062	1,403,044,977	(2,033,993,069)

XXI.포괄손익의 귀속

(1)지배기업의 소유주에게 귀속되는 지분	2,173,726,323	2,173,726,323	2,308,096,942	2,308,096,942	13,652,671,225	(21,489,679,803)

(2)비지배지분	(325,609,448)	(325,609,448)	267,602,326	267,602,326	1,558,768,399	(2,077,898,448)

XXⅡ.주당이익

(1)기본주당이익	547	547	612	612	4,028	(5,683)

(2)희석주당이익(손실)	543	543	610	610	4,016	(5,683)

연결 자본변동표
제 36 기 1분기 2017.01.01 부터 2017.03.31 까지
제 35 기 1분기 2016.01.01 부터 2016.03.31 까지
제 35 기 2016.01.01 부터 2016.12.31 까지
제 34 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	기타불입자본	기타자본항목	이익잉여금	지배기업의 소유주에게 귀속되는 자본 합계

2015.01.01 (Ⅰ.기초자본)	18,329,065,000	7,423,155,624	194,982,837	229,374,047,071	255,321,250,532	18,801,904,719	274,123,155,251

Ⅱ.자본의 변동	(1)포괄손익	1.총포괄손익	(3,731,646)	(21,485,948,157)	(21,489,679,803)	(2,077,898,448)	(23,567,578,251)

2.당기순이익(손실)	(21,419,097,964)	(21,419,097,964)	(2,033,993,069)	(23,453,091,033)

3.지분법자본변동	(5,149,957)	(7,509,529)	(12,659,486)	(5,997,756)	(18,657,242)

4.보험수리적손익	(59,340,664)	(59,340,664)	(38,893,857)	(98,234,521)

5.매도가능증권평가이익	1,418,311	1,418,311	986,234	2,404,545

(2)배당금지급	1,374,679,875	1,374,679,875	1,374,679,875

(3)지분의 발행

(4)종속기업의 분할

(5)신주인수권행사	1,017,120,000	3,799,775,421	4,816,895,421	4,816,895,421

2015.12.31 (Ⅲ.기말자본)	18,329,065,000	7,423,155,624	194,982,837	229,374,047,071	255,321,250,532	18,801,904,719	253,997,792,546

2016.01.01 (Ⅰ.기초자본)	19,346,185,000	11,222,931,045	191,251,191	206,513,419,039	237,273,786,275	16,724,006,271	253,997,792,546

Ⅱ.자본의 변동	(1)포괄손익	1.총포괄손익	(1,583,676,663)	15,236,347,888	13,652,671,225	1,558,768,399	15,211,439,624

2.당기순이익(손실)	15,585,209,039	15,585,209,039	1,403,044,977	16,988,254,016

3.지분법자본변동	(1,582,851,463)	(178,603,647)	(1,761,455,110)	8,871,153	(1,752,583,957)

4.보험수리적손익	(170,257,504)	(170,257,504)	147,426,077	(22,831,427)

5.매도가능증권평가이익	(825,200)	(825,200)	(573,808)	(1,399,008)

(2)배당금지급

(3)지분의 발행	(5,210,960,863)	(5,210,960,863)

(4)종속기업의 분할	925,167,266	925,167,266	925,167,266

(5)신주인수권행사

2016.12.31 (Ⅲ.기말자본)	19,346,185,000	12,148,098,311	(1,392,425,472)	221,749,766,927	251,851,624,766	13,071,813,807	264,923,438,573

2016.01.01 (Ⅰ.기초자본)	19,346,185,000	11,222,931,045	191,251,191	206,513,419,039	237,273,786,275	16,724,006,271	253,997,792,546

Ⅱ.자본의 변동	(1)포괄손익	1.총포괄손익	181,370,225	2,126,726,717	2,308,096,942	267,602,326	2,575,699,268

2.당기순이익(손실)	2,366,459,411	2,366,459,411	277,674,062	2,644,133,473

3.지분법자본변동	182,195,425	(185,245,638)	(3,050,213)	(515,648)	(3,565,861)

4.보험수리적손익	(54,487,056)	(54,487,056)	(8,982,280)	(63,469,336)

5.매도가능증권평가이익	(825,200)	(825,200)	(573,808)	(1,399,008)

(2)배당금지급

(3)지분의 발행

(4)종속기업의 분할

(5)신주인수권행사

2016.03.31 (Ⅲ.기말자본)	19,346,185,000	11,222,931,045	372,621,416	208,640,145,756	239,581,883,217	16,991,608,597	256,573,491,814

2017.01.01 (Ⅰ.기초자본)	19,346,185,000	12,148,098,311	(1,392,425,472)	221,749,766,927	251,851,624,766	13,071,813,807	264,923,438,573

Ⅱ.자본의 변동	(1)포괄손익	1.총포괄손익	107,736,378	2,065,989,945	2,173,726,323	(325,609,448)	1,848,116,875

2.당기순이익(손실)	2,115,268,091	2,115,268,091	(318,274,018)	1,796,994,073

3.지분법자본변동	107,736,378	(232,219)	107,504,159	(273,639)	107,230,520

4.보험수리적손익	(49,045,927)	(49,045,927)	(7,061,791)	(56,107,718)

5.매도가능증권평가이익

(2)배당금지급

(3)지분의 발행

(4)종속기업의 분할

(5)신주인수권행사

2017.03.31 (Ⅲ.기말자본)	19,346,185,000	12,148,098,311	(1,284,689,094)	223,815,756,872	254,025,351,089	12,746,204,359	266,771,555,448

연결 현금흐름표
제 36 기 1분기 2017.01.01 부터 2017.03.31 까지
제 35 기 1분기 2016.01.01 부터 2016.03.31 까지
제 35 기 2016.01.01 부터 2016.12.31 까지
제 34 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 36 기 1분기	제 35 기 1분기	제 35 기	제 34 기

Ⅰ.영업활동현금흐름	8,043,483,832	4,603,431,889	(1,880,244,349)	20,637,713,420

(1)당기순이익	1,796,994,073	2,644,133,473	16,988,254,016	(23,453,091,033)

(2)당기순이익조정을 위한 가감	6,356,264,169	3,327,118,563	(17,359,427,616)	51,925,054,926

1.감가상각비	2,702,812,753	3,144,380,423	11,016,478,767	13,028,213,346

2.대손상각비	1,850,920	(129,738,331)	(16,467,746)	353,077,350

3.퇴직급여	381,056,223	559,944,031	1,719,952,452	2,355,789,664

4.관계기업투자자산처분손실	0	0	2,907,209,377	503,730,369

5.매도가능증권처분이익	0	(741,414)	(741,414)	0

6.유형자산폐기손실	0	3,000	3,000	397,684,769

7.재고자산폐기손실	35,464,713	7,303,850	1,002,366,249	181,609,863

8.유형자산처분손실	1,938,268	1,880,001	1,880,001	546,433,134

9.유형자산처분이익	(7,453,545)	(24,566,665)	(37,061,665)	(517,425,383)

10.무형자산처분손실	0	0	946,200

11.법인세비용	1,151,154,808	274,973,367	11,573,613,140	(5,974,275,160)

12.배당금수익	0	0	0	(69,246,305)

13.사채상환손실	0	0	0	530,872,261

14.우발충당부채전입액	0	0	0	36,936,000,000

15.우발충당부채의 환입	0	0	(7,966,000,000)	0

16.재해손실	372,000,000	0	11,405,834,385	0

17.보험수익	(16,654,350)	0	(21,035,734,710)	0

18.손상차손	0	0	36,550,520	0

19.지분법손실	820,919,379	0	96,697,834	920,281,092

20.지분법이익	0	(583,053,543)	(2,012,777,753)	0

21.이자수익	(127,109,721)	(157,275,443)	(1,381,141,911)	(524,330,312)

22.이자비용	180,080,907	285,876,589	902,376,375	1,565,958,660

23.매출채권 및 기타채권의 감소(증가)	930,384,542	2,825,921,709	(10,562,184,237)	65,316,200

24.재고자산의 감소(증가)	1,570,241,272	(955,975,221)	(1,833,974,819)	3,257,138,934

25.기타유동비금융자산의 감소(증가)	(602,075,439)	998,821,237	413,801,172	(160,320,770)

26.매입채무 및 기타채무의 증가(감소)	(1,359,186,688)	(3,167,810,807)	(11,437,117,161)	1,967,295,508

27.기타유동비금융부채의 증가(감소)	17,314,947	29,556,598	(14,364,180)	(47,098,081)

28.퇴직금의 지급	(29,198,790)	(252,295,589)	(1,996,758,878)	(1,134,838,711)

29.관계회사 퇴직금의 이관	0	0	3,752,240	27,064,770

30.국민연금전환금의 감소	0	0	725,700	0

31.사외적립자산의 감소(증가)	332,723,970	469,914,771	(147,290,554)	(2,283,876,272)

(3)이자수취	121,927,963	270,520,989	1,495,138,814	793,689,064

(4)이자지급	(172,187,965)	(349,273,907)	(1,046,097,457)	(1,606,578,664)

(5)배당금수취	0	0	0	69,246,305

(6)법인세납부	(59,514,408)	(1,289,067,229)	(1,958,112,106)	(7,090,607,178)

Ⅱ.투자활동현금흐름	(24,163,131,912)	(1,154,614,839)	(10,667,753,290)	8,173,790,997

(1)종속기업 및 관계기업에 대한 투자자산의 처분	0	0	13,191,892,220	0

(2)기타금융자산의 감소	48,993,463,056	49,302,664,011	167,995,682,148	180,089,805,997

(3)단기대여금의 감소	228,704,860	266,589,852	20,228,845,000	722,262,459

(4)매도가능금융자산의 감소	0	217,500,000	671,241,006	343,000,000

(5)유형자산의 처분	45,454,545	109,500,000	122,000,000	7,797,097,424

(6)무형자산의 처분	0	0	1,200,000	293,000,000

(7)보험금의 수령	16,654,350	0	21,035,734,710	0

(8)관계기업에 대한 투자자산의 취득	0	0	(16,034,400,000)	(2,499,999,676)

(9)기타금융자산의 증가	(72,400,064,910)	(50,050,703,802)	(184,652,703,802)	(164,663,029,714)

(10)단기대여금의 증가	(266,866,500)	(449,620,900)	(791,445,030)	(10,703,610,319)

(11)매도가능금융자산의 증가	0	0	0	0

(12)유형자산의 취득	(780,477,313)	(550,544,000)	(32,435,799,542)	(3,131,634,134)

(13)무형자산의 취득	0	0	0	(73,101,040)

Ⅲ.재무활동현금흐름	12,809,220,188	3,099,570,471	16,214,460,061	(28,356,692,051)

(1)단기차입금의 차입	28,922,823,424	28,590,247,037	128,076,569,810	113,726,712,166

(2)장기차입금의 차입	5,000,000,000	0

(3)기타금융부채의 증가	85,000,000	264,000,000	3,065,000,000	152,553,000

(4)신주인수권 행사	0	4,749,950,400

(5)신주인수권부사채의 발행	0	0

(6)단기차입금의 상환	(15,457,953,236)	(24,109,026,566)	(115,738,009,749)	(125,126,357,742)

(7)유동성장기차입금의 상환	(580,650,000)	(1,472,150,000)	(3,784,100,000)	(7,276,710,000)

(8)장기차입금의 상환	0	0	0	(2,333,720,000)

(9)종속회사 투자자산 취득	0	0	0	0

(10)배당금지급	0	0	0	(1,374,679,875)

(11)기타금융부채의 감소	(160,000,000)	(173,500,000)	(405,000,000)	(774,000,000)

(12)신주인수권부사채의 상환	0	0	0	(10,100,440,000)

Ⅳ.현금및현금성자산의순증가(감소)	(3,310,427,892)	6,548,387,521	3,666,462,422	454,812,366

Ⅴ.기초현금및현금성자산	4,871,408,171	1,204,945,749	1,204,945,749	750,133,383

Ⅵ.기말현금및현금성자산	1,560,980,279	7,753,333,270	4,871,408,171	1,204,945,749