조일알미늄 사업보고서 (2016.12)
4. 재무제표

재무상태표
제 32 기 2016.12.31 현재
제 31 기 2015.12.31 현재
제 30 기 2014.12.31 현재
(단위 : 원)

제 32 기	제 31 기	제 30 기

자산

Ⅰ.유동자산	133,968,450,505	127,095,174,823	158,478,854,316

(1)현금및현금성자산	24,919,635,403	29,953,748,570	40,254,172,515

1.현금및현금성자산	24,919,635,403	29,953,748,570	40,254,172,515

(2)매출채권 및 기타유동채권	63,147,128,105	55,734,052,438	55,280,606,157

1.매출채권	63,530,869,416	55,502,604,475	54,260,155,457

대손충당금	(1,418,702,115)	(1,495,939,812)	(1,308,136,463)

2.미수금	515,214,095	1,169,024,599	1,352,995,721

3.미수수익	8,897,267	44,826,678	19,581,362

4.선급금	13,808,500	4,722,120	193,429,270

5.선급비용	497,040,942	508,814,378	762,580,810

(3)당기법인세자산	137,163,460	78,075,690	166,287,120

1.당기법인세자산	137,163,460	78,075,690	166,287,120

(4)기타유동금융자산	95,951,015	93,923,109	82,567,757

1.당기손익인식금융자산	95,866,350	91,973,300	81,885,700

2.만기보유금융자산	84,665	1,949,809	682,057

(5)재고자산	45,668,572,522	41,235,375,016	62,695,220,767

1.제품	10,131,112,994	10,956,887,918	12,662,078,509

제품평가충당금	0	(770,774,281)	0

2.재공품	28,834,289,364	22,642,191,585	23,709,395,800

재공품평가충당금	0	(1,554,099,624)	0

3.원재료	4,391,836,841	6,440,306,967	9,441,687,436

원재료평가충당금	0	(748,079,657)	0

4.저장품	2,277,069,489	3,031,409,094	3,297,442,704

5.미착품	34,263,834	1,237,533,014	13,584,616,318

Ⅱ.비유동자산	189,946,151,591	148,414,773,168	126,338,722,796

(1)장기성매출채권 및 기타비유동자산	359,834,000	359,834,000	359,834,000

1.보증금	359,834,000	359,834,000	359,834,000

(2)유형자산	133,141,668,818	137,364,297,471	116,697,505,048

1.토지	35,370,625,000	35,444,875,000	35,760,275,000

2.건물	30,338,293,743	29,902,075,106	27,560,166,791

감가상각누계액	(9,306,706,278)	(8,627,045,151)	(8,081,320,356)

3.구축물	1,428,447,312	1,485,398,535	1,485,398,535

감가상각누계액	(1,052,829,882)	(1,063,668,525)	(1,024,153,683)

4.기계장치	166,633,930,474	113,599,407,565	102,432,411,828

감가상각누계액	(90,786,367,649)	(83,231,133,509)	(80,324,661,485)

정부보조금	(2,948,980,907)	(146,368,254)	(177,755,601)

5.차량운반구	1,333,454,187	1,212,023,787	1,235,036,927

감가상각누계액	(1,123,613,121)	(1,142,337,877)	(1,111,830,985)

6.기타유형자산	10,629,106,121	9,839,810,783	9,727,565,783

감가상각누계액	(8,423,690,182)	(7,951,941,532)	(7,581,508,157)

정부보조금	0	0	(7,129,728)

7.건설중인자산	1,050,000,000	51,043,201,543	38,905,010,179

정부보조금	0	(3,000,000,000)	(2,100,000,000)

(3)투자부동산	54,036,623,880	7,402,239,644	7,422,583,317

1.토지	53,285,567,910	6,630,840,000	6,630,840,000

2.건물	1,017,183,780	1,017,183,780	1,017,183,780

3.감가상각누계액	(266,127,810)	(245,784,136)	(225,440,463)

(4)무형자산	920,222,689	990,294,615	495,434,000

1.기타무형자산	920,222,689	990,294,615	495,434,000

(5)기타비유동금융자산	1,487,802,204	1,487,882,744	1,363,366,431

1.장기금융상품	2,500,000	2,500,000	2,500,000

2.매도가능금융자산	1,485,161,078	1,485,161,078	1,358,746,670

3.만기보유금융자산	141,126	221,666	2,119,761

(6)이연법인세자산	0	810,224,694	0

자산총계	323,914,602,096	275,509,947,991	284,817,577,112

부채

Ⅰ.유동부채	98,389,764,976	81,327,473,947	93,343,292,573

(1)매입채무 및 기타유동채무	14,236,097,832	16,953,937,888	27,105,038,845

1.매입채무	8,726,734,371	11,635,477,947	21,939,048,294

2.미지급금	432,795,583	224,442,968	251,686,621

3.선수금	1,076,033	136,252,148	1,076,033

4.예수금	130,905,289	127,997,833	173,412,451

5.미지급비용	4,503,007,656	4,669,358,472	4,494,406,926

6.미지급배당금	446,000	408,520	408,520

7.임대보증금	195,000,000	160,000,000	245,000,000

8.배출부채	246,132,900	0	0

(2)단기차입금	84,153,667,144	64,373,536,059	66,195,573,833

1.단기차입금	77,057,027,144	60,211,036,059	66,195,573,833

2.유동성장기부채	7,096,640,000	4,162,500,000	0

(3)파생상품부채	0	0	42,679,895

1.파생상품부채	0	0	42,679,895

(4)당기법인세부채	0	0	0

1.당기법인세부채	0	0	0

Ⅱ.비유동부채	28,192,714,319	29,178,559,932	21,172,670,673

(1)장기매입채무 및 기타비유동채무	500,592,530	444,921,726	229,280,927

1.장기미지급금	380,592,530	339,921,726	169,280,927

2.임대보증금	120,000,000	105,000,000	60,000,000

(2)장기차입금	15,967,440,000	18,037,500,000	9,700,000,000

1.장기차입금	15,967,440,000	18,037,500,000	9,700,000,000

(3)순확정급여부채	10,502,377,691	10,696,138,206	10,340,589,107

1.확정급여채무의현재가치	13,713,348,118	13,319,442,417	12,784,909,448

2.사외적립자산의공정가치	(3,210,970,427)	(2,623,304,211)	(2,444,320,341)

(4)이연법인세부채	1,222,304,098	0	902,800,639

1.이연법인세부채	1,222,304,098	0	902,800,639

부채총계	126,582,479,295	110,506,033,879	114,515,963,246

자본

Ⅰ.자본금	34,800,000,000	34,800,000,000	34,800,000,000

(1)보통주자본금	34,800,000,000	34,800,000,000	34,800,000,000

Ⅱ.자본잉여금	52,545,784,975	52,545,784,975	52,545,784,975

(1)주식발행초과금	20,463,194,200	20,463,194,200	20,463,194,200

(2)기타자본잉여금	32,082,590,775	32,082,590,775	32,082,590,775

Ⅲ.기타포괄손익누계액	345,861,729	345,861,729	247,258,491

(1)매도가능금융자산평가이익	345,861,729	345,861,729	247,258,491

Ⅳ.이익잉여금(결손금)	109,640,476,097	77,312,267,408	82,708,570,400

(1)이익준비금	2,709,400,000	2,605,000,000	2,605,000,000

(2)미처분이익잉여금(미처리결손금)	106,931,076,097	74,707,267,408	80,103,570,400

자본총계	197,332,122,801	165,003,914,112	170,301,613,866

자본과부채총계	323,914,602,096	275,509,947,991	284,817,577,112

포괄손익계산서
제 32 기 2016.01.01 부터 2016.12.31 까지
제 31 기 2015.01.01 부터 2015.12.31 까지
제 30 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 32 기	제 31 기	제 30 기

Ⅰ.매출액	273,427,163,966	271,779,373,326	309,041,274,700

(1)제품매출액	273,323,833,066	271,659,280,376	308,884,197,000

1.국내매출액	214,234,650,112	208,859,724,024	236,196,410,634

2.수출매출액	59,089,182,954	62,799,556,352	72,687,786,366

(2)임가공매출액	103,330,900	120,092,950	157,077,700

1.임가공매출액	103,330,900	120,092,950	157,077,700

Ⅱ.매출원가	263,808,705,569	266,659,735,329	302,231,756,092

(1)제품매출원가	263,735,181,332	266,575,807,242	302,123,163,692

1.제품매출원가	263,735,181,332	266,575,807,242	302,123,163,692

(2)임가공매출원가	73,524,237	83,928,087	108,592,400

1.임가공매출원가	73,524,237	83,928,087	108,592,400

Ⅲ.매출총이익	9,618,458,397	5,119,637,997	6,809,518,608

Ⅳ.판매비와관리비	11,580,772,856	10,508,769,029	10,883,390,678

Ⅴ.영업이익(손실)	(1,962,314,459)	(5,389,131,032)	(4,073,872,070)

Ⅵ.기타이익	47,453,677,873	1,660,908,932	2,522,857,948

(1)임대료수익	730,478,341	385,769,397	392,906,542

(2)당기손익인식금융자산평가이익	4,614,800	14,364,000	15,276,000

(3)외환차익	723,264,098	220,703,955	12,908,830

(4)외화환산이익	93,309,432	101,815,049	100,477,860

(5)유형자산처분이익	147,537,733	3,159,475	0

(6)파생상품거래이익	0	0	9,744,000

(7)자산수증이익	45,500,250,000	0	0

(8)잡이익	254,223,469	935,097,056	1,991,544,716

Ⅶ.기타손실	948,753,050	2,847,575,036	313,286,843

(1)당기손익인식금융자산평가손실	721,750	4,276,400	14,242,500

(2)외환차손	842,781,812	186,477,479	131,135,644

(3)외화환산손실	9,474,806	41,711,782	8,438,269

(4)유형자산처분손실	30,406,415	2,273,216,339	232,100

(5)단기투자자산처분손실	5,768,979	8,760,684	0

(6)기부금	50,500,000	38,500,000	75,500,000

(7)파생상품평가손실	0	0	42,679,895

(8)파생상품거래손실	0	31,528,105	24,666,000

(9)잡손실	9,099,288	263,104,247	16,392,435

Ⅷ.금융수익	507,111,327	938,881,890	1,726,147,234

(1)이자수익	432,176,485	537,449,410	1,193,608,404

(2)배당금수익	2,545,300	2,423,000	2,387,500

(3)외환차익	17,490,332	345,421,445	434,493,370

(4)외화환산이익	54,899,210	53,588,035	95,657,960

Ⅸ.금융비용	2,363,573,170	1,881,865,967	2,984,735,489

(1)이자비용	2,248,997,543	1,734,848,745	1,689,286,483

(2)외환차손	98,337,948	146,870,939	559,423,136

(3)외화환산손실	16,237,679	146,283	736,025,870

Ⅹ.법인세비용차감전순이익(손실)	42,686,148,521	(7,518,781,213)	(3,122,889,220)

XI.법인세비용	9,562,947,422	(1,824,797,680)	(1,140,034,799)

XⅡ.당기순이익(손실)	33,123,201,099	(5,693,983,533)	(1,982,854,421)

XⅢ.기타포괄손익	249,007,590	396,283,779	652,750,509

(1)당기손익으로재분류되지 않는 항목	249,007,590	297,680,541	443,886,710

1.보험수리적손익	(249,007,590)	(297,680,541)	(443,886,710)

(2)후속적으로당기손익으로재분류되는항목	0	98,603,238	208,863,799

1.매도가능금융자산평가이익	0	(98,603,238)	(208,863,799)

XIV.총포괄손익	33,372,208,689	(5,297,699,754)	(1,330,103,912)

XV.주당이익

(1)기본주당이익(손실)	476	(82)	(28)

자본변동표
제 32 기 2016.01.01 부터 2016.12.31 까지
제 31 기 2015.01.01 부터 2015.12.31 까지
제 30 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

자본금	자본잉여금	기타포괄손익누계액	이익잉여금	자본 합계

2014.01.01 (Ⅰ.기초자본)	34,800,000,000	52,545,784,975	34,494,841	85,291,538,111	172,675,717,778

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	(1,982,854,421)	(1,982,854,421)

(2)매도가능금융자산의 평가에 따른 증가(감소)	0	0	208,863,799	0	208,863,799

(3)퇴직급여부채에대한보험수리적손익	0	0	0	443,886,710	443,886,710

(4)매도가능금융자산처분	0	0	0	0	0

(5)현금배당	0	0	0	(1,044,000,000)	(1,044,000,000)

2014.12.31 (Ⅲ.기말자본)	34,800,000,000	52,545,784,975	247,258,491	82,708,570,400	170,301,613,866

2015.01.01 (Ⅰ.기초자본)	34,800,000,000	52,545,784,975	247,258,491	82,708,570,400	170,301,613,866

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	(5,693,983,533)	(5,693,983,533)

(2)매도가능금융자산의 평가에 따른 증가(감소)	0	0	98,603,238	0	98,603,238

(3)퇴직급여부채에대한보험수리적손익	0	0	0	297,680,541	297,680,541

(4)매도가능금융자산처분	0	0	0	0	0

(5)현금배당	0	0	0	0	0

2015.12.31 (Ⅲ.기말자본)	34,800,000,000	52,545,784,975	345,861,729	77,312,267,408	165,003,914,112

2016.01.01 (Ⅰ.기초자본)	34,800,000,000	52,545,784,975	345,861,729	77,312,267,408	165,003,914,112

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	33,123,201,099	33,123,201,099

(2)매도가능금융자산의 평가에 따른 증가(감소)	0	0	0	0	0

(3)퇴직급여부채에대한보험수리적손익	0	0	0	249,007,590	249,007,590

(4)매도가능금융자산처분	0	0	0	0	0

(5)현금배당	0	0	0	(1,044,000,000)	(1,044,000,000)

2016.12.31 (Ⅲ.기말자본)	34,800,000,000	52,545,784,975	345,861,729	109,640,476,097	197,332,122,801

현금흐름표
제 32 기 2016.01.01 부터 2016.12.31 까지
제 31 기 2015.01.01 부터 2015.12.31 까지
제 30 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 32 기	제 31 기	제 30 기

Ⅰ.영업활동현금흐름	(15,947,244,562)	16,500,923,217	12,426,028,782

(1)영업에서창출된현금	(6,473,834,141)	17,335,292,322	14,976,111,394

1.당기순이익(손실)	33,123,201,099	(5,693,983,533)	(1,982,854,421)

2.조정	(22,593,340,924)	12,225,253,356	8,099,661,036

가.법인세비용	9,562,947,422	(1,824,797,680)	(1,140,034,799)

나.이자비용	2,248,997,543	1,734,848,745	1,689,286,483

다.외환환산손실	25,712,485	41,858,065	744,464,139

라.감가상각비	9,043,407,786	5,518,744,002	5,431,030,306

마.무형자산상각비	70,071,926	11,678,654	0

바.퇴직급여	1,964,943,497	1,877,182,100	2,762,623,673

사.재고자산평가손실	0	3,072,953,562	0

아.당기손익금융자산평가손실	721,750	4,276,400	14,242,500

자.유가증권처분손실	5,768,979	8,760,684	0

차.유형자산처분손실	30,406,415	2,273,216,339	232,100

카.대손상각비(대손충당금환입)	689,014,233	187,803,349	(52,377,537)

타.파생상품평가손실	0	0	42,679,895

파.파생상품거래손실	0	31,528,105	24,666,000

하.이자수익	(432,176,485)	(537,449,410)	(1,193,608,404)

거.배당금수익	(2,545,300)	(2,423,000)	(2,387,500)

너.외환환산이익	(148,208,642)	(155,403,084)	(196,135,820)

더.당기손익금융자산평가이익	(4,614,800)	(14,364,000)	(15,276,000)

러.유형자산처분이익	(147,537,733)	(3,159,475)	0

머.파생상품거래이익	0	0	(9,744,000)

버.자산수증이익	(45,500,250,000)	0	0

3.자산및부채의증감	(17,003,694,316)	10,804,022,499	8,859,304,779

가.매출채권의감소(증가)	(8,701,207,439)	(1,206,556,953)	11,105,184,293

나.미수금의감소(증가)	653,810,504	183,971,122	(580,216,522)

다.선급금의감소(증가)	(9,086,380)	188,707,150	(191,494,700)

라.선급비용의감소(증가)	48,591,870	(17,295,306)	(166,642,990)

마.재고자산의감소(증가)	(4,433,197,506)	18,386,892,189	(7,951,705,157)

바.매입채무의증가(감소)	(2,918,218,382)	(5,973,183,517)	9,620,917,838

사.미지급금의증가(감소)	249,023,419	143,397,146	(267,612,180)

아.선수금의증가(감소)	(135,176,115)	135,176,115	(264,274,424)

자.예수금의증가(감소)	2,907,456	(45,414,618)	54,867,411

차.미지급비용의증가(감소)	(167,848,611)	148,320,454	(884,083,646)

카.미지급배당금의증가(감소)	37,480	0	67,940

타.퇴직급여의지급	(1,287,317,970)	(1,003,809,710)	(1,219,078,430)

파.사외적립자산의감소(증가)	(552,145,542)	(136,181,573)	(396,624,654)

하.배출부채의증가(감소)	246,132,900	0	0

(2)이자수취	468,101,771	512,152,380	1,187,104,692

(3)이자지급	(2,284,318,182)	(1,437,155,915)	(1,717,748,064)

(4)배당금수취	2,545,300	2,423,000	2,387,500

(5)법인세환급(납부)	(7,659,739,310)	88,211,430	(2,021,826,740)

Ⅱ.투자활동현금흐름	(5,791,601,221)	(33,345,865,751)	(26,213,493,333)

(1)투자활동으로인한현금유입액	1,644,320,830	1,972,217,682	6,324,907,344

1.만기보유금융자산의상환	1,209,970,830	472,061,373	749,144

2.기타수취채권의상환	0	0	4,200,000,000

3.파생상품자산의감소	0	0	2,340,000

4.정부보조금의수령	0	900,000,000	2,100,000,000

5.유형자산의 처분	384,350,000	405,976,309	1,818,200

6.무형자산의 처분	0	194,180,000	0

7.임대보증금의증가	50,000,000	0	20,000,000

(2)투자활동으로인한현금유출액	(7,435,922,051)	(35,318,083,433)	(32,538,400,677)

1.만기보유금융자산의취득	1,213,790,000	480,140,000	135,000

2.유형자산의 취득	5,067,654,141	34,023,016,164	32,515,157,677

3.무형자산의 취득	0	700,719,269	0

4.투자부동산의 취득	1,154,477,910	0	0

5.보증금의증가	0	0	500,000

6.임대보증금의감소	0	40,000,000	15,000,000

7.파생상품부채의감소	0	74,208,000	7,608,000

Ⅲ.재무활동현금흐름	16,568,985,790	6,491,076,837	20,723,427,429

(1)재무활동으로인한현금유입액	174,169,522,163	224,317,788,915	261,445,495,006

1.단기차입금의차입	169,142,942,163	211,817,788,915	251,745,495,006

2.장기차입금의차입	5,026,580,000	12,500,000,000	9,700,000,000

(2)재무활동으로인한현금유출액	(157,600,536,373)	(217,826,712,078)	(240,722,067,577)

1.단기차입금의상환	152,394,036,373	217,826,712,078	239,678,067,577

2.유동성장기부채의 상환	4,162,500,000	0	0

3.배당금의지급	1,044,000,000	0	1,044,000,000

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	(5,169,859,993)	(10,353,865,697)	6,935,962,878

Ⅴ.현금및현금성자산에 대한 환율변동효과	135,746,826	53,441,752	45,564,491

Ⅵ.현금및현금성자산의순증가(감소)	(5,034,113,167)	(10,300,423,945)	6,981,527,369

Ⅶ.기초현금및현금성자산	29,953,748,570	40,254,172,515	33,272,645,146

Ⅷ.기말현금및현금성자산	24,919,635,403	29,953,748,570	40,254,172,515

이익잉여금 처분계산서
제 32 기 2016.01.01 부터 2016.12.31 까지(처분확정일 : 2017.03.17)
제 31 기 2015.01.01 부터 2015.12.31 까지(처분확정일 : 2016.03.18)
제 30 기 2014.01.01 부터 2014.12.31 까지(처분확정일 : 2015.03.20)
(단위 : 원)

과 목	제 32 기	제 31 기	제 30 기

I.미처분이익잉여금	106,931,076,097	74,707,267,408	80,103,570,400

1.전기이월미처분이익잉여금	73,558,867,408	80,103,570,400	81,642,538,111

2.확정급여제도의 재측정요소	249,007,590	297,680,541	443,886,710

3.당기순이익(손실)	33,123,201,099	(5,693,983,533)	(1,982,854,421)

II.임의적립금의이입액	-	-	-

III.이익잉여금처분액	(1,148,400,000)	(1,148,400,000)	-

1.이익준비금	(104,400,000)	(104,400,000)	-

2.배당금 (현금배당 주당배당금(률) : 보통주 제 32 기 : 15원(3%) 제 31 기 : 15원(3%) 제 30 기 : 무배당))	(1,044,000,000)	(1,044,000,000)	-

Ⅳ.차기이월미처분이익잉여금	105,782,676,097	73,558,867,408	80,103,570,400