조일알미늄 사업보고서 (2015.12)
4. 재무제표

재무상태표
제 31 기 2015.12.31 현재
제 30 기 2014.12.31 현재
제 29 기 2013.12.31 현재
(단위 : 원)

제 31 기	제 30 기	제 29 기

자산

Ⅰ.유동자산	127,095,174,823	158,478,854,316	157,565,421,293

(1)현금및현금성자산	29,953,748,570	40,254,172,515	33,272,645,146

1.현금및현금성자산	29,953,748,570	40,254,172,515	33,272,645,146

(2)매출채권 및 기타유동채권	55,734,052,438	55,280,606,157	65,354,843,193

1.매출채권	55,502,604,475	54,260,155,457	66,264,102,356

대손충당금	(1,495,939,812)	(1,308,136,463)	(2,255,968,546)

2.미수금	1,169,024,599	1,352,995,721	772,779,199

3.미수수익	44,826,678	19,581,362	13,161,748

4.선급금	4,722,120	193,429,270	1,934,570

5.선급비용	508,814,378	762,580,810	558,833,866

(3)당기법인세자산	78,075,690	166,287,120	0

1.당기법인세자산	78,075,690	166,287,120	0

(4)기타유동금융자산	93,923,109	82,567,757	4,181,601,344

1.당기손익인식금융자산	91,973,300	81,885,700	80,852,200

2.만기보유금융자산	1,949,809	682,057	749,144

3.수취채권	0	0	4,100,000,000

(5)파생상품자산	0	0	12,816,000

1.파생상품자산	0	0	12,816,000

(6)재고자산	41,235,375,016	62,695,220,767	54,743,515,610

1.제품	10,956,887,918	12,662,078,509	11,103,675,979

제품평가충당금	(770,774,281)	0	(40,499,531)

2.재공품	22,642,191,585	23,709,395,800	25,982,101,951

재공품평가충당금	(1,554,099,624)	0	(308,815,425)

3.원재료	6,440,306,967	9,441,687,436	5,260,490,802

원재료평가충당금	(748,079,657)	0	(370,960,995)

4.저장품	3,031,409,094	3,297,442,704	3,488,404,945

5.미착품	1,237,533,014	13,584,616,318	9,629,117,884

Ⅱ.비유동자산	148,414,773,168	126,338,722,796	101,188,834,582

(1)장기성매출채권 및 기타비유동자산	359,834,000	359,834,000	359,334,000

1.보증금	359,834,000	359,834,000	359,334,000

(2)유형자산	137,364,297,471	116,697,505,048	91,522,023,351

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

2.건물	29,902,075,106	27,560,166,791	26,968,305,211

감가상각누계액	(8,627,045,151)	(8,081,320,356)	(7,418,375,595)

3.구축물	1,485,398,535	1,485,398,535	1,485,398,535

감가상각누계액	(1,063,668,525)	(1,024,153,683)	(978,368,841)

4.기계장치	113,599,407,565	102,432,411,828	101,699,278,733

감가상각누계액	(83,231,133,509)	(80,324,661,485)	(75,991,814,858)

정부보조금	(146,368,254)	(177,755,601)	(209,142,948)

5.차량운반구	1,212,023,787	1,235,036,927	1,230,582,858

감가상각누계액	(1,142,337,877)	(1,111,830,985)	(1,049,861,396)

6.기타유형자산	9,839,810,783	9,727,565,783	9,385,849,195

감가상각누계액	(7,951,941,532)	(7,581,508,157)	(7,208,082,866)

정부보조금	0	(7,129,728)	(14,050,671)

7.건설중인자산	51,043,201,543	38,905,010,179	7,862,030,994

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

(3)투자부동산	7,402,239,644	7,422,583,317	7,615,987,943

1.토지	6,630,840,000	6,630,840,000	6,630,840,000

2.건물	1,017,183,780	1,017,183,780	1,227,805,620

3.감가상각누계액	(245,784,136)	(225,440,463)	(242,657,677)

(4)무형자산	990,294,615	495,434,000	495,434,000

1.기타무형자산	990,294,615	495,434,000	495,434,000

(5)기타비유동금융자산	1,487,882,744	1,363,366,431	1,196,055,288

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

2.매도가능금융자산	1,485,161,078	1,358,746,670	1,090,972,568

3.만기보유금융자산	221,666	2,119,761	2,582,720

4.대여금및수취채권	0	0	100,000,000

(6)이연법인세자산	810,224,694	0	0

자산총계	275,509,947,991	284,817,577,112	258,754,255,875

부채

Ⅰ.유동부채	81,327,473,947	93,343,292,573	74,150,941,373

(1)매입채무 및 기타유동채무	16,953,937,888	27,105,038,845	18,856,142,111

1.매입채무	11,635,477,947	21,939,048,294	12,413,478,107

2.미지급금	224,442,968	251,686,621	688,579,728

3.선수금	136,252,148	1,076,033	265,350,457

4.예수금	127,997,833	173,412,451	118,545,040

5.미지급비용	4,669,358,472	4,494,406,926	5,369,848,199

6.미지급배당금	408,520	408,520	340,580

7.임대보증금	160,000,000	245,000,000	0

(2)단기차입금	64,373,536,059	66,195,573,833	53,442,214,003

1.단기차입금	60,211,036,059	66,195,573,833	53,442,214,003

2.유동성장기부채	4,162,500,000

(3)파생상품부채	0	42,679,895	3,162,000

1.파생상품부채	0	42,679,895	3,162,000

(4)당기법인세부채	0	0	1,849,423,259

1.당기법인세부채	0	0	1,849,423,259

Ⅱ.비유동부채	29,178,559,932	21,172,670,673	11,927,596,724

(1)장기매입채무 및 기타비유동채무	444,921,726	229,280,927	300,000,000

1.장기미지급금	339,921,726	169,280,927	0

2.임대보증금	105,000,000	60,000,000	300,000,000

(2)장기차입금	18,037,500,000	9,700,000,000	0

1.장기차입금	18,037,500,000	9,700,000,000	0

(3)순확정급여부채	10,696,138,206	10,340,589,107	9,762,754,043

1.확정급여채무의현재가치	13,319,442,417	12,784,909,448	11,767,090,733

2.사외적립자산의공정가치	(2,623,304,211)	(2,444,320,341)	(2,004,336,690)

(4)이연법인세부채	0	902,800,639	1,864,842,681

1.이연법인세부채	0	902,800,639	1,864,842,681

부채총계	110,506,033,879	114,515,963,246	86,078,538,097

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	247,258,491	38,394,692

(1)매도가능금융자산평가이익	345,861,729	247,258,491	38,394,692

Ⅳ.이익잉여금(결손금)	77,312,267,408	82,708,570,400	85,291,538,111

(1)이익준비금	2,605,000,000	2,605,000,000	2,500,600,000

(2)미처분이익잉여금(미처리결손금)	74,707,267,408	80,103,570,400	82,790,938,111

자본총계	165,003,914,112	170,301,613,866	172,675,717,778

자본과부채총계	275,509,947,991	284,817,577,112	258,754,255,875

포괄손익계산서
제 31 기 2015.01.01 부터 2015.12.31 까지
제 30 기 2014.01.01 부터 2014.12.31 까지
제 29 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

제 31 기	제 30 기	제 29 기

Ⅰ.매출액	271,779,373,326	309,041,274,700	326,176,057,612

(1)제품매출액	271,659,280,376	308,884,197,000	326,050,248,512

1.국내매출액	208,859,724,024	236,196,410,634	258,435,247,009

2.수출매출액	62,799,556,352	72,687,786,366	67,615,001,503

(2)임가공매출액	120,092,950	157,077,700	125,809,100

1.임가공매출액	120,092,950	157,077,700	125,809,100

Ⅱ.매출원가	266,659,735,329	302,231,756,092	312,556,766,444

(1)제품매출원가	266,575,807,242	302,123,163,692	312,469,885,797

1.제품매출원가	266,575,807,242	302,123,163,692	312,469,885,797

(2)임가공매출원가	83,928,087	108,592,400	86,880,647

1.임가공매출원가	83,928,087	108,592,400	86,880,647

Ⅲ.매출총이익	5,119,637,997	6,809,518,608	13,619,291,168

Ⅳ.판매비와관리비	10,508,769,029	10,883,390,678	10,997,522,983

Ⅴ.영업이익(손실)	(5,389,131,032)	(4,073,872,070)	2,621,768,185

Ⅵ.기타이익	1,660,908,932	2,522,857,948	1,786,926,485

(1)임대료수익	385,769,397	392,906,542	380,947,112

(2)당기손익인식금융자산평가이익	14,364,000	15,276,000	7,440,000

(3)외환차익	220,703,955	12,908,830	58,771,429

(4)외화환산이익	101,815,049	100,477,860	8,866,834

(5)유형자산처분이익	3,159,475	0	34,174,000

(6)파생상품평가이익	0	0	12,816,000

(7)파생상품거래이익	0	9,744,000	0

(8)잡이익	935,097,056	1,991,544,716	1,283,911,110

Ⅶ.기타손실	2,847,575,036	313,286,843	135,383,698

(1)당기손익인식금융자산평가손실	4,276,400	14,242,500	5,823,650

(2)외환차손	186,477,479	131,135,644	32,899,644

(3)외화환산손실	41,711,782	8,438,269	22,770,187

(4)유형자산처분손실	2,273,216,339	232,100	56,420,641

(5)유가증권처분손실	8,760,684	0	0

(6)기부금	38,500,000	75,500,000	14,200,000

(7)파생상품평가손실	31,528,105	42,679,895	3,162,000

(8)파생상품거래손실	0	24,666,000	0

(9)잡손실	263,104,247	16,392,435	107,576

Ⅷ.금융수익	938,881,890	1,726,147,234	2,323,401,871

(1)이자수익	537,449,410	1,193,608,404	764,738,690

(2)배당금수익	2,423,000	2,387,500	2,311,500

(3)외환차익	345,421,445	434,493,370	1,450,666,685

(4)외화환산이익	53,588,035	95,657,960	105,684,996

Ⅸ.금융비용	1,881,865,967	2,984,735,489	2,274,350,784

(1)이자비용	1,734,848,745	1,689,286,483	1,481,661,201

(2)외환차손	146,870,939	559,423,136	772,743,061

(3)외화환산손실	146,283	736,025,870	19,946,522

Ⅹ.법인세비용차감전순이익(손실)	(7,518,781,213)	(3,122,889,220)	4,322,362,059

XI.법인세비용	(1,824,797,680)	(1,140,034,799)	1,795,796,153

XⅡ.당기순이익(손실)	(5,693,983,533)	(1,982,854,421)	2,526,565,906

XⅢ.기타포괄손익	396,283,779	652,750,509	164,849,878

(1)당기손익으로재분류되지 않는 항목	297,680,541	443,886,710	160,950,027

1.보험수리적손익	(297,680,541)	(443,886,710)	(160,950,027)

(2)후속적으로당기손익으로재분류되는항목	98,603,238	208,863,799	3,899,851

1.매도가능금융자산평가이익	(98,603,238)	(208,863,799)	(3,899,851)

XIV.총포괄손익	(5,297,699,754)	(1,330,103,912)	2,691,415,784

XV.주당이익

(1)기본주당이익(손실)	(82)	(28)	36

자본변동표
제 31 기 2015.01.01 부터 2015.12.31 까지
제 30 기 2014.01.01 부터 2014.12.31 까지
제 29 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

자본

자본금	자본잉여금	기타포괄손익누계액	이익잉여금	자본 합계

2013.01.01 (Ⅰ.기초자본)	34,800,000,000	52,545,784,975	34,494,841	83,996,022,178	171,376,301,994

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	2,526,565,906	2,526,565,906

(2)매도가능금융자산의 평가에 따른 증가(감소)	0	0	3,899,851	0	3,899,851

(3)퇴직급여부채에대한보험수리적손익	0	0	0	160,950,027	160,950,027

(4)매도가능금융자산처분	0	0	0	0	0

(5)현금배당	0	0	0	(1,392,000,000)	(1,392,000,000)

2013.12.31 (Ⅲ.기말자본)	34,800,000,000	52,545,784,975	38,394,692	85,291,538,111	172,675,717,778

2014.01.01 (Ⅰ.기초자본)	34,800,000,000	52,545,784,975	38,394,692	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	(1,044,000,000)	(1,044,000,000)

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

현금흐름표
제 31 기 2015.01.01 부터 2015.12.31 까지
제 30 기 2014.01.01 부터 2014.12.31 까지
제 29 기 2013.01.01 부터 2013.12.31 까지
(단위 : 원)

제 31 기	제 30 기	제 29 기

Ⅰ.영업활동현금흐름	16,500,923,217	12,426,028,782	11,570,902,733

(1)영업에서창출된현금	17,335,292,322	14,976,111,394	13,684,235,333

1.당기순이익(손실)	(5,693,983,533)	(1,982,854,421)	2,526,565,906

2.조정	12,225,253,356	8,099,661,036	10,930,331,751

가.법인세비용	(1,824,797,680)	(1,140,034,799)	1,795,796,153

나.이자비용	1,734,848,745	1,689,286,483	1,481,661,201

다.외환환산손실	41,858,065	744,464,139	42,716,709

라.유형자산처분손실	2,273,216,339	232,100	56,420,641

마.감가상각비	5,518,744,002	5,431,030,306	5,448,867,041

바.퇴직급여	1,877,182,100	2,762,623,673	1,943,962,525

사.재고자산평가손실	3,072,953,562	0	0

아.유가증권처분손실	8,760,684	0	0

자.당기손익금융자산평가손실	4,276,400	14,242,500	5,823,650

차.매도가능금융자산처분이익	0	0	0

카.대손상각비(대손충당금환입)	187,803,349	(52,377,537)	1,053,779,851

타.파생상품평가손실	0	42,679,895	3,162,000

파.파생상품거래손실	31,528,105	24,666,000	0

하.무형자산상각비	11,678,654	0	0

거.이자수익	(537,449,410)	(1,193,608,404)	(764,738,690)

너.배당금수익	(2,423,000)	(2,387,500)	(2,311,500)

더.외환환산이익	(155,403,084)	(196,135,820)	(114,551,830)

러.당기손익금융자산평가이익	(14,364,000)	(15,276,000)	(7,440,000)

머.유형자산처분이익	(3,159,475)	0	0

버.경상개발비용상계	0	0	0

서.파생상품평가이익	0	0	(12,816,000)

어.파생상품거래이익	0	(9,744,000)	0

3.자산및부채의증감	10,804,022,499	8,859,304,779	227,337,676

가.매출채권의감소(증가)	(1,206,556,953)	11,105,184,293	4,922,621,471

나.미수금의감소(증가)	183,971,122	(580,216,522)	325,251,177

다.선급금의감소(증가)	188,707,150	(191,494,700)	24,165,430

라.선급비용의감소(증가)	(17,295,306)	(166,642,990)	5,213,515

마.재고자산의감소(증가)	18,386,892,189	(7,951,705,157)	3,461,964,898

바.매입채무의증가(감소)	(5,973,183,517)	9,620,917,838	(7,842,534,892)

사.미지급금의증가(감소)	143,397,146	(267,612,180)	59,698,194

아.선수금의증가(감소)	135,176,115	(264,274,424)	234,246,457

자.예수금의증가(감소)	(45,414,618)	54,867,411	(5,429,132)

차.미지급비용의증가(감소)	148,320,454	(884,083,646)	797,423,862

카.미지급배당금의증가(감소)	0	67,940	90,580

타.퇴직급여의지급	(1,003,809,710)	(1,219,078,430)	(1,799,022,450)

파.사외적립자산의감소(증가)	(136,181,573)	(396,624,654)	43,648,566

(2)이자수취	512,152,380	1,187,104,692	751,488,065

(3)이자지급	(1,437,155,915)	(1,717,748,064)	(1,323,413,611)

(4)배당금수취	2,423,000	2,387,500	2,311,500

(5)법인세납부(환급)	88,211,430	(2,021,826,740)	(1,543,718,554)

Ⅱ.투자활동현금흐름	(33,345,865,751)	(26,213,493,333)	(9,992,499,608)

(1)투자활동으로인한현금유입액	1,972,217,682	6,324,907,344	149,570,584

1.만기보유금융자산의상환	472,061,373	749,144	2,430,584

2.기타수취채권의상환	0	4,200,000,000	0

3.파생상품자산의감소	0	2,340,000	0

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

5.유형자산의 처분	405,976,309	1,818,200	147,140,000

6.무형자산의 처분	194,180,000	0	0

7.임대보증금의증가	0	20,000,000	0

(2)투자활동으로인한현금유출액	(35,318,083,433)	(32,538,400,677)	(10,142,070,192)

1.만기보유금융자산의취득	480,140,000	135,000	0

2.유형자산의 취득	34,023,016,164	32,515,157,677	10,134,070,192

3.무형자산의 취득	700,719,269	0	0

4.보증금의증가	0	500,000	0

5.파생상품부채의감소	74,208,000	7,608,000	0

6.임대보증금의감소	40,000,000	15,000,000	8,000,000

Ⅲ.재무활동현금흐름	6,491,076,837	20,723,427,429	12,241,245,148

(1)재무활동으로인한현금유입액	224,317,788,915	261,445,495,006	255,858,277,609

1.단기차입금의차입	211,817,788,915	251,745,495,006	255,858,277,609

2.장기차입금의차입	12,500,000,000	9,700,000,000	0

(2)재무활동으로인한현금유출액	(217,826,712,078)	(240,722,067,577)	(243,617,032,461)

1.단기차입금의상환	217,826,712,078	239,678,067,577	239,542,907,461

2.유동성장기부채의상환	0	0	641,746,759

3.장기차입금의상환	0	0	2,040,378,241

4.배당금의지급	0	1,044,000,000	1,392,000,000

Ⅳ.환율변동효과 반영전 현금및현금성자산의 순증가(감소)	(10,353,865,697)	6,935,962,878	13,819,648,273

Ⅴ.현금및현금성자산에 대한 환율변동효과	53,441,752	45,564,491	(17,724,916)

Ⅵ.현금및현금성자산의순증가(감소)	(10,300,423,945)	6,981,527,369	13,801,923,357

Ⅶ.기초현금및현금성자산	40,254,172,515	33,272,645,146	19,470,721,789

Ⅷ.기말현금및현금성자산	29,953,748,570	40,254,172,515	33,272,645,146

이익잉여금 처분계산서
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)
제 29 기 2013.01.01 부터 2013.12.31 까지(처분확정일 : 2014.03.21)
(단위 : 원)

과 목	제 31 기	제 30 기	제 29 기

I.미처분이익잉여금	74,707,267,408	80,103,570,400	82,790,938,111

1.전기이월미처분이익잉여금	80,103,570,400	81,642,538,111	80,103,422,178

2.확정급여제도의 재측정요소	297,680,541	443,886,710	160,950,027

3.당기순이익(손실)	(5,693,983,533)	(1,982,854,421)	2,526,565,906

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 31 기 : 15원(3%) 제 30 기 : 무배당 제 29 기 : 15원(3%))	(1,044,000,000)	-	(1,044,000,000)

Ⅳ.차기이월미처분이익잉여금	73,558,867,408	80,103,570,400	81,642,538,111