신대양제지 분기보고서 (2016.09)
2. 연결재무제표

연결 재무상태표
제 35 기 3분기말 2016.09.30 현재
제 34 기말 2015.12.31 현재
제 33 기말 2014.12.31 현재
(단위 : 원)

제 35 기 3분기말	제 34 기말	제 33 기말

자산

Ⅰ.유동자산	105,422,493,641	97,242,224,639	106,830,373,901

(1)현금및현금성자산	838,183,984	1,204,945,749	750,133,383

(2)매출채권및기타채권	46,179,833,792	51,687,982,918	42,209,128,465

(3)재고자산	18,178,784,656	19,242,214,228	22,680,963,025

(4)기타유동금융자산	35,014,793,058	23,356,678,144	39,600,066,198

(5)기타유동비금융자산	5,210,898,151	1,750,403,600	1,590,082,830

Ⅱ.비유동자산	263,117,452,505	278,373,256,520	294,950,380,650

(1)유형자산	221,393,158,616	244,951,686,236	263,072,055,392

(2)무형자산	1,550,861,706	627,840,640	847,739,600

(3)관계회사투자	39,955,538,051	31,532,255,723	29,701,242,296

(4)매도가능금융자산	204,053,882	875,952,482	1,215,869,732

(5)기타비유동금융자산	13,840,250	385,521,439	113,473,630

자산총계	368,539,946,146	375,615,481,159	401,780,754,551

부채

Ⅰ.유동부채	58,986,615,226	91,308,589,933	80,696,572,144

(1)매입채무및기타채무	32,011,532,260	23,217,189,610	21,207,711,510

(2)단기차입금	26,814,487,005	29,602,712,560	43,516,248,136

(3)신주인수권부사채	0	0	9,579,489,447

(4)금융보증부채	94,398	591,286	1,916,234

(5)기타유동금융부채	73,831,194	228,110,322	331,421,870

(6)기타유동비금융부채	86,670,369	38,259,986,155	6,059,784,947

Ⅱ.비유동부채	45,648,227,942	30,309,098,680	46,961,027,156

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

(2)장기차입금	2,836,150,000	9,953,100,000	17,049,640,000

(3)확정급여부채	1,085,178,204	601,128,876	1,173,119,366

(4)기타비유동금융부채	3,186,015,000	3,131,015,000	3,752,462,000

(5)이연법인세부채	25,434,884,738	16,623,854,804	24,985,805,790

부채총계	104,634,843,168	121,617,688,613	127,657,599,300

자본

Ⅰ.지배기업의 소유주에게 귀속되는 자본	250,034,207,726	237,273,786,275	255,321,250,532

(1)자본금	19,346,185,000	19,346,185,000	18,329,065,000

(2)기타불입자본	12,148,098,311	11,222,931,045	7,423,155,624

(3)기타자본항목	(1,332,612,604)	191,251,191	194,982,837

(4)이익잉여금	219,872,537,019	206,513,419,039	229,374,047,071

Ⅱ.비지배지분	13,870,895,252	16,724,006,271	18,801,904,719

자본총계	263,905,102,978	253,997,792,546	274,123,155,251

자본과부채총계	368,539,946,146	375,615,481,159	401,780,754,551

연결 포괄손익계산서
제 35 기 3분기 2016.01.01 부터 2016.09.30 까지
제 34 기 3분기 2015.01.01 부터 2015.09.30 까지
제 34 기 2015.01.01 부터 2015.12.31 까지
제 33 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 35 기 3분기	제 34 기 3분기	제 34 기	제 33 기

3개월	누적	3개월	누적

Ⅰ.매출액	58,444,932,527	210,028,179,593	81,165,363,234	237,920,803,547	319,572,697,985	327,026,155,060

Ⅱ.매출원가	54,337,025,547	186,688,478,865	71,356,069,589	207,969,641,867	281,491,930,760	272,718,223,408

Ⅲ.매출총이익	4,107,906,980	23,339,700,728	9,809,293,645	29,951,161,680	38,080,767,225	54,307,931,652

Ⅳ.판매비와관리비	4,326,250,334	18,347,692,289	7,478,730,772	21,597,439,021	29,341,571,240	29,195,735,629

Ⅴ.영업이익	(218,343,354)	4,992,008,439	2,330,562,873	8,353,722,659	8,739,195,985	25,112,196,023

Ⅵ.기타수익	25,922,531,694	34,968,458,486	515,008,212	1,483,782,791	2,939,589,355	2,354,678,100

Ⅶ.기타비용	11,538,670,547	12,329,490,987	617,021,697	833,573,631	38,316,123,955	2,894,467,592

Ⅷ.금융수익	940,640,360	1,303,224,228	304,254,444	668,239,840	774,420,266	1,217,331,000

Ⅸ.금융비용	4,977,328,736	5,718,164,259	922,760,061	2,006,169,983	2,644,166,752	2,465,497,066

Ⅹ.지분법이익	(436,208,053)	2,119,524,442	77,804,939	1,724,230,893	0	1,090,675,241

XI.지분법손실	70,255,721	70,255,721	0	0	920,281,092	97,732,277

XⅡ.법인세비용차감전순이익(손실)	9,622,365,643	25,265,304,628	1,687,848,710	9,390,232,569	(29,427,366,193)	24,317,183,429

XⅢ.법인세비용(수익)	1,892,358,361	10,158,745,940	333,389,645	1,380,106,276	(5,974,275,160)	7,893,456,015

XIV.당기순이익(손실)	7,730,007,282	15,106,558,688	1,354,459,065	8,010,126,293	(23,453,091,033)	16,423,727,414

XV.기타포괄손익	(1,568,609,500)	(1,511,403,049)	89,604,479	(153,164,327)	(114,487,218)	(423,638,704)

(1)당기손익으로 재분류되는 세후기타포괄손익	(1,899,933,969)	(1,714,014,130)	142,184,601	5,079,463	(16,252,697)	(45,650,674)

1.매도가능증권평가이익	0	(1,399,008)	1,774,308	2,833,596	2,404,545	(1,981,839)

2.지분법자본변동	(1,899,933,969)	(1,712,615,122)	140,410,293	2,245,867	(18,657,242)	(43,668,835)

(2)당기손익으로 재분류되지 않는 세후기타포괄손익	331,324,469	202,611,081	(52,580,122)	(158,243,790)	(98,234,521)	(377,988,030)

1.보험수리적손익	331,324,469	202,611,081	(52,580,122)	(158,243,790)	(98,234,521)	(377,988,030)

XVI.총포괄손익	6,161,397,782	13,595,155,639	1,444,063,544	7,856,961,966	(23,567,578,251)	16,000,088,710

XVII.당기순이익(손실)의 귀속

(1)지배기업의 소유주에게 귀속되는 당기순이익(손실)	7,852,460,086	13,709,355,872	1,402,726,784	7,980,137,039	(21,419,097,964)	16,571,546,494

(2)비지배지분에 귀속되는 당기순이익(손실)	(122,452,804)	1,397,202,816	(48,267,719)	29,989,254	(2,033,993,069)	(147,819,080)

XVIII.포괄손익의 귀속

(1)지배기업의 소유주에게 귀속되는 지분	6,291,801,874	12,225,497,180	1,498,304,187	7,846,340,346	(21,489,679,803)	16,210,436,265

(2)비지배지분	(130,404,092)	1,369,658,459	(54,240,643)	10,621,620	(2,077,898,448)	(210,347,555)

XIX.주당이익

(1)기본주당이익	2,029	3,543	363	2,137	(5,683)	4,592

(2)희석주당이익(손실)	2,023	3,533	359	2,108	(5,683)	4,490

연결 자본변동표
제 35 기 3분기 2016.01.01 부터 2016.09.30 까지
제 34 기 3분기 2015.01.01 부터 2015.09.30 까지
제 34 기 2015.01.01 부터 2015.12.31 까지
제 33 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

지배기업의 소유주에게 귀속되는 자본	비지배지분	자본 합계

자본금	기타불입자본	기타자본항목	이익잉여금	지배기업의 소유주에게 귀속되는 자본 합계

2014.01.01 (Ⅰ.기초자본)	17,954,340,000	8,585,859,367	256,216,896	214,204,052,372	241,000,468,635	19,118,320,002	260,118,788,637

Ⅱ.자본의 변동	(1)포괄손익	1.총포괄손익	(61,234,059)	16,271,670,324	16,210,436,265	(210,347,555)	16,000,088,710

2.당기순이익(손실)	16,571,546,494	16,571,546,494	(147,819,080)	16,423,727,414

3.지분법자본변동	(60,065,836)	(60,065,836)	16,397,001	(43,668,835)

4.지분법이익잉여금변동

5.지분법자본잉여금변동

6.보험수리적손익	(299,876,170)	(299,876,170)	(78,111,860)	(377,988,030)

7.매도가능증권평가이익	(1,168,223)	(1,168,223)	(813,616)	(1,981,839)

8.종속기업의 분할

9.종속기업의 처분

(2)배당금지급	1,101,675,625	1,101,675,625	1,101,675,625

(3)자기주식의 처분(취득)

(4)종속회사추가취득	(2,577,067,200)	(2,577,067,200)	(2,577,067,200)

(5)종속회사 지분변동	106,067,728	106,067,728	(106,067,728)	0

(6)신주인수권부사채의발행

(7)신주인수권행사	374,725,000	1,308,295,729	1,683,020,729	1,683,020,729

2014.12.31 (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	274,123,155,251

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.지분법이익잉여금변동

5.지분법자본잉여금변동

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

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

8.종속기업의 분할

9.종속기업의 처분

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

(3)자기주식의 처분(취득)

(4)종속회사추가취득

(5)종속회사 지분변동

(6)신주인수권부사채의발행

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

2015.12.31 (Ⅲ.기말자본)	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

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	5,121,259	7,841,219,087	7,846,340,346	10,621,620	7,856,961,966

2.당기순이익(손실)	7,980,137,039	7,980,137,039	29,989,254	8,010,126,293

3.지분법자본변동	3,443,119	(882,446)	2,560,673	(314,806)	2,245,867

4.지분법이익잉여금변동

5.지분법자본잉여금변동

6.보험수리적손익	(138,035,506)	(138,035,506)	(20,208,284)	(158,243,790)

7.매도가능증권평가이익	1,678,140	1,678,140	1,155,456	2,833,596

8.종속기업의 분할

9.종속기업의 처분

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

(3)자기주식의 처분(취득)

(4)종속회사추가취득

(5)종속회사 지분변동

(6)신주인수권부사채의발행

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

2015.09.30 (Ⅲ.기말자본)	19,346,185,000	11,222,931,045	200,104,096	235,840,586,283	266,609,806,424	18,812,526,339	285,422,332,763

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	925,167,266	(1,523,863,795)	13,359,117,980	12,760,421,451	(2,853,111,019)	9,907,310,432

2.당기순이익(손실)	13,709,355,872	13,709,355,872	1,397,202,816	15,106,558,688

3.지분법자본변동	(1,523,038,595)	(187,713,238)	(1,710,751,833)	(1,863,289)	(1,712,615,122)

4.지분법이익잉여금변동

5.지분법자본잉여금변동

6.보험수리적손익	(162,524,654)	(162,524,654)	(25,107,260)	(187,631,914)

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

8.종속기업의 분할	925,167,266	925,167,266	925,167,266

9.종속기업의 처분	(4,222,769,478)	(4,222,769,478)

(2)배당금지급

(3)자기주식의 처분(취득)

(4)종속회사추가취득

(5)종속회사 지분변동

(6)신주인수권부사채의발행

(7)신주인수권행사

2016.09.30 (Ⅲ.기말자본)	19,346,185,000	12,148,098,311	(1,332,612,604)	219,872,537,019	250,034,207,726	13,870,895,252	263,905,102,978

연결 현금흐름표
제 35 기 3분기 2016.01.01 부터 2016.09.30 까지
제 34 기 3분기 2015.01.01 부터 2015.09.30 까지
제 34 기 2015.01.01 부터 2015.12.31 까지
제 33 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 35 기 3분기	제 34 기 3분기	제 34 기	제 33 기

Ⅰ.영업활동현금흐름	15,760,004,116	10,185,947,185	20,637,713,420	41,894,838,323

(1)당기순이익	15,106,558,688	8,010,126,293	(23,453,091,033)	16,423,727,414

(2)당기순이익조정을 위한 가감	2,091,674,870	9,869,916,852	51,925,054,926	30,823,076,035

1.감가상각비	8,767,053,327	9,800,450,510	13,028,213,346	15,776,090,487

2.대손상각비	(137,107,769)	198,511,114	353,077,350	(9,384,540)

3.퇴직급여	1,536,940,196	1,653,436,723	2,355,789,664	2,266,648,302

4.관계기업투자자산처분손실	4,992,870,002	197,401,577	503,730,369	0

5.매도가능증권처분이익	(741,414)	0	0	0

6.유형자산폐기손실	3,000	46,006,664	397,684,769	139,423,853

7.재고자산폐기손실	975,915,809	154,999,223	181,609,863	578,467,298

8.매도가능증권처분손실	0	0	0	2,136,000

9.무형자산상각비	0	0	0	985,103,254

10.유형자산처분손실	1,880,001	546,433,134	546,433,134	25,664,200

11.유형자산처분이익	(24,566,665)	(21,478,024)	(517,425,383)	(223,820,064)

12.무형자산처분손실	946,200	0

13.법인세비용	10,158,745,940	1,380,106,276	(5,974,275,160)	7,893,456,015

14.파생상품평가이익	0	0	0	(486,468,179)

15.배당금수익	0	(69,246,305)	(69,246,305)	0

16.사채상환손실	0	530,872,261	530,872,261	0

17.우발충당부채전입액	0	0	36,936,000,000	0

18.우발충당부채의 환입	(7,966,000,000)	0	0	0

19.재해손실	11,302,167,276	0	0	0

20.보험수익	(23,028,012,954)	0	0	0

21.염가매수차익	(2,336,032,317)	0	0	0

22.지분법손실	70,255,721	0	920,281,092	97,732,277

23.지분법이익	(2,119,524,442)	(1,724,230,893)	0	(1,090,675,241)

24.이자수익	(1,271,676,776)	(422,226,521)	(524,330,312)	(558,012,815)

25.이자비용	697,759,213	1,265,229,391	1,565,958,660	2,370,313,005

26.매출채권 및 기타채권의 감소(증가)	(1,659,586,093)	(849,540,973)	65,316,200	7,210,272,279

27.재고자산의 감소(증가)	(3,843,915,090)	35,150,531	3,257,138,934	(568,620,742)

28.기타유동비금융자산의 감소(증가)	(3,379,841,744)	209,613,896	(160,320,770)	2,279,702,151

29.매입채무 및 기타채무의 증가(감소)	9,813,054,005	(1,591,290,516)	1,967,295,508	(3,063,000,811)

30.기타유동비금융부채의 증가(감소)	37,330,541	(26,223,295)	(47,098,081)	(9,067,538)

31.퇴직금의 지급	(1,302,375,958)	(450,448,668)	(1,134,838,711)	(983,834,096)

32.관계회사 퇴직금의 이관	0	46,123,648	27,064,770	0

33.국민연금전환금의 감소	725,700	0	0	0

34.사외적립자산의 감소(증가)	805,409,161	(1,039,732,901)	(2,283,876,272)	(1,809,049,060)

(3)이자수취	1,363,854,949	530,566,127	793,689,064	604,383,475

(4)이자지급	(846,177,287)	(1,238,841,914)	(1,606,578,664)	(2,213,542,477)

(5)배당금수취	0	69,246,305	69,246,305	0

(6)법인세납부	(1,955,907,104)	(7,055,066,478)	(7,090,607,178)	(3,742,806,124)

Ⅱ.투자활동현금흐름	(19,792,882,829)	5,435,578,243	8,173,790,997	(33,680,815,490)

(1)종속기업 및 관계기업에 대한 투자자산의 처분	10,532,096,896	0	0	0

(2)기타금융자산의 감소	139,495,682,148	152,096,928,737	180,089,805,997	136,543,187,166

(3)단기대여금의 감소	20,109,325,830	687,369,409	722,262,459	111,173,758

(4)매도가능금융자산의 감소	671,241,006	91,000,000	343,000,000	352,604,888

(5)유형자산의 처분	109,500,000	1,127,000,000	7,797,097,424	302,407,485

(6)무형자산의 처분	1,200,000	293,000,000	293,000,000	0

(7)관계기업에 대한 투자자산의 취득	0	(2,499,999,676)	(2,499,999,676)	0

(8)기타금융자산의 증가	(156,151,703,802)	(124,313,029,714)	(164,663,029,714)	(163,655,120,533)

(9)단기대여금의 증가	(678,636,250)	(20,173,515,699)	(10,703,610,319)	(142,820,678)

(10)매도가능금융자산의 증가	0	(50,000,000)	0	(300,000,072)

(11)유형자산의 취득	(33,881,588,657)	(1,750,073,774)	(3,131,634,134)	(6,892,247,504)

(12)무형자산의 취득	0	(73,101,040)	(73,101,040)	0

Ⅲ.재무활동현금흐름	3,666,116,948	(14,987,774,346)	(28,356,692,051)	(8,152,576,063)

(1)단기차입금의 차입	78,838,591,316	83,468,065,876	113,726,712,166	126,818,670,510

(2)장기차입금의 차입	0	0	0	3,500,000,000

(3)기타금융부채의 증가	565,000,000	29,553,000	152,553,000	3,122,000,000

(4)신주인수권 행사	0	4,749,950,400	4,749,950,400	0

(5)신주인수권부사채의 발행	0	0	0	1,749,965,750

(6)단기차입금의 상환	(72,144,024,368)	(83,424,943,747)	(125,126,357,742)	(127,833,709,904)

(7)유동성장기차입금의 상환	(3,203,450,000)	(5,804,560,000)	(7,276,710,000)	(11,638,476,604)

(8)장기차입금의 상환	0	(2,333,720,000)	(2,333,720,000)	(11,282,990)

(9)종속회사 투자자산 취득	0	0	0	(2,577,067,200)

(10)배당금지급	0	(1,374,679,875)	(1,374,679,875)	(1,101,675,625)

(11)기타금융부채의 감소	(390,000,000)	(197,000,000)	(774,000,000)	(181,000,000)

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

Ⅳ.현금및현금성자산의순증가(감소)	(366,761,765)	633,751,082	454,812,366	61,446,770

Ⅴ.기초현금및현금성자산	1,204,945,749	750,133,383	750,133,383	688,686,613

Ⅵ.기말현금및현금성자산	838,183,984	1,383,884,465	1,204,945,749	750,133,383