원익 분기보고서 (2016.09)
2. 연결재무제표

연결 재무상태표
제 34 기 3분기말 2016.09.30 현재
제 33 기말 2015.12.31 현재
제 32 기말 2014.12.31 현재
(단위 : 원)

제 34 기 3분기말	제 33 기말	제 32 기말

자산

Ⅰ.유동자산	35,318,450,476	29,370,757,961	29,742,018,615

(1)현금및현금성자산	1,968,631,576	2,005,540,851	1,125,381,411

(2)매출채권	8,518,480,171	11,979,369,961	14,014,656,426

(3)기타채권	505,540,671	870,480,616	694,741,638

(4)기타금융자산(유동)	588,920,449	1,127,369,595	272,555,252

(5)재고자산	8,853,497,298	12,270,527,027	13,081,690,328

(6)기타유동자산	723,604,033	681,152,649	549,934,169

(7)미수법인세환급금	82,907,200	436,317,262	3,059,391

(8)매각예정비유동자산	14,076,869,078

Ⅱ.비유동자산	149,148,574,640	98,337,181,532	72,689,294,265

(1)기타채권	250,860,847	7,897,052

(2)기타금융자산(비유동)	735,932,028	1,344,879,480	1,061,682,600

(3)매도가능금융자산(비유동)	300,000	300,000	300,000

(4)만기보유금융자산	1,940,000

(5)관계기업지분증권	124,604,839,419	72,522,586,083	66,086,097,445

(6)투자부동산	214,611,909	227,932,647	245,693,632

(7)유형자산	21,829,580,935	22,218,710,165	3,941,514,620

(8)무형자산	1,394,166,853	1,904,989,175	866,935,960

(9)기타비유동자산	1,773,071	3,328,479	487,070,008

(10)이연법인세자산	114,569,578	106,558,451

자산총계	184,467,025,116	127,707,939,493	102,431,312,880

부채

Ⅰ.유동부채	53,328,670,079	71,175,220,093	55,780,057,956

(1)매입채무	3,520,790,270	6,048,090,006	5,929,863,324

(2)기타채무(유동)	1,388,933,892	3,207,007,700	2,606,225,159

(3)기타금융부채(유동)	71,649,337	74,824,382	67,024,706

(4)단기차입금	45,690,862,708	60,451,484,131	46,747,139,287

(5)충당부채	98,803,062	102,327,457

(6)기타유동부채	1,248,925,969	1,096,971,029	429,805,480

(7)미지급법인세	1,308,704,841	194,515,388

Ⅱ.비유동부채	7,547,625,008	10,892,523,944	6,696,606,720

(1)기타채무(비유동)	300,000,000	430,874,084

(2)기타금융부채(비유동)	75,500,000	35,000,000	543,070,008

(3)장기차입금	1,030,770,000	1,947,100,000

(4)충당부채	225,067,270

(5)퇴직급여부채	1,747,346,878	3,701,835,212	3,538,072,498

(6)이연법인세부채	4,394,008,130	4,552,647,378	2,615,464,214

부채총계	60,876,295,087	82,067,744,037	62,476,664,676

자본

Ⅰ.지배기업소유주지분	119,050,941,517	43,335,251,031	43,904,375,859

Ⅱ.자본금	6,317,216,000	6,317,216,000	6,040,619,500

Ⅲ.자본잉여금	22,536,342,322	22,536,342,322	21,904,243,595

Ⅳ.기타자본	4,875,589,281	2,892,678,475	3,137,145,643

Ⅴ.이익잉여금(결손금)	85,321,793,914	11,589,014,234	12,822,367,121

Ⅵ.비지배지분	4,539,788,512	2,304,944,425	(3,949,727,655)

자본총계	123,590,730,029	45,640,195,456	39,954,648,204

자본과부채총계	184,467,025,116	127,707,939,493	102,431,312,880

연결 포괄손익계산서
제 34 기 3분기 2016.01.01 부터 2016.09.30 까지
제 33 기 3분기 2015.01.01 부터 2015.09.30 까지
제 33 기 2015.01.01 부터 2015.12.31 까지
제 32 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 34 기 3분기	제 33 기 3분기	제 33 기	제 32 기

3개월	누적	3개월	누적

Ⅰ.매출액	12,919,986,036	39,450,495,002	10,770,313,902	28,393,874,221	59,528,498,778	56,838,755,818

Ⅱ.매출원가	7,164,994,875	23,055,660,160	7,409,758,915	21,712,693,342	44,512,672,256	43,727,850,231

Ⅲ.매출총이익	5,754,991,161	16,394,834,842	3,360,554,987	6,681,180,879	15,015,826,522	13,110,905,587

Ⅳ.판매비와관리비	5,532,386,846	15,792,202,064	5,026,793,586	9,633,467,120	18,406,864,092	12,652,314,890

Ⅴ.영업이익(손실)	222,604,315	602,632,778	(1,666,238,599)	(2,952,286,241)	(3,391,037,570)	458,590,697

Ⅵ.관계기업투자손익	68,272,060,564	70,284,507,485	2,971,797,195	7,133,033,009	6,845,313,974	3,427,674,758

(1)관계기업투자이익	79,321,666,439	82,455,519,732	3,218,943,747	7,971,121,980	8,199,303,780	6,893,014,616

(2)관계기업투자손실	(11,049,605,875)	(12,171,012,247)	(247,146,552)	(838,088,971)	(1,353,989,806)	(3,465,339,858)

Ⅶ.금융손익	(264,658,753)	(1,188,698,020)	(1,343,475,384)	(1,948,876,088)	(1,213,795,865)	(2,840,011,226)

(1)금융수익	222,592,114	529,900,326	734,194,641	903,323,326	1,305,781,729	529,489,681

(2)금융비용	(487,250,867)	(1,718,598,346)	(2,077,670,025)	(2,852,199,414)	(2,519,577,594)	(3,369,500,907)

Ⅷ.기타영업외손익	65,466,753	18,810,142	984,511,766	1,010,259,958	(3,281,717,982)	(60,272,470)

(1)기타영업외수익	69,062,614	207,557,272	988,623,301	1,027,164,771	1,600,875,263	109,133,496

(2)기타영업외비용	(3,595,861)	(188,747,130)	(4,111,535)	(16,904,813)	(4,882,593,245)	(169,405,966)

Ⅸ.법인세비용차감전계속사업이익(손실)	68,295,472,879	69,717,252,385	946,594,978	3,242,130,638	(1,041,237,443)	985,981,759

Ⅹ.계속사업이익법인세비용(수익)	826,227,401	1,154,890,810	341,443,226	907,383,104	587,943,466	724,360,418

XI.계속사업이익(손실)	67,469,245,478	68,562,361,575	605,151,752	2,334,747,534	(1,629,180,909)	261,621,341

XⅡ.중단영업이익(손실)	5,265,618,022	6,105,178,160	373,920,899	238,995,052

XⅢ.당기순이익(손실)	72,734,863,500	74,667,539,735	979,072,651	2,573,742,586	(1,629,180,909)	261,621,341

XIV.기타포괄손익	(587,299,465)	1,464,569,336	547,815,117	448,311,292	515,828,282	(1,852,455,813)

(1)당기손익으로 재분류되지 않는 항목	(64,021,432)	(480,553,403)	(3,704,898)	(126,058,964)	(92,224,689)	(643,242,564)

1.확정급여제도의 재측정손익	(21,636,169)	(85,765,667)	(13,241,528)	(19,667,110)	(40,752,057)	(315,864,334)

2.지분법이익잉여금변동	(42,385,263)	(394,787,736)	9,536,630	(106,391,854)	(51,472,632)	(327,378,230)

(2)당기손익으로 재분류되는 항목	(523,278,033)	1,945,122,739	551,520,015	574,370,256	608,052,971	(1,209,213,249)

1.지분법자본변동	73,100,010	2,549,958,279	465,719,017	458,390,718	518,161,017	(1,270,600,193)

2.외화환산외환차이	(596,378,043)	(604,835,540)	85,800,998	115,979,538	89,891,954	61,386,944

XV.총포괄손익	72,147,564,035	76,132,109,071	1,526,887,768	3,022,053,878	(1,113,352,627)	(1,590,834,472)

XVI.당기순이익(손실)의 귀속

(1)지배주주지분	72,611,262,886	74,208,357,951	868,507,107	2,404,297,282	(1,187,548,647)	180,783,921

(2)비지배주주지분	123,600,614	459,181,784	110,565,544	169,445,304	(441,632,262)	80,837,420

XVII.총포괄손익의 귀속

(1)지배주주지분	70,233,937,264	73,897,264,984	(2,820,156,946)	(1,383,508,385)	(625,299,916)	(1,670,037,050)

(2)비지배주주지분	1,913,626,771	2,234,844,087	4,347,044,714	4,405,562,263	(488,052,711)	79,202,578

XVIII.주당이익

(1)계속사업주당이익(손실)	5,338	5,422	49	190	(96)	16

(2)계속사업희석주당이익(손실)	5,332	5,416	48	189	(96)	16

(3)기본주당이익(손실)	5,747	5,874	71	195	(96)	16

(4)희석주당이익(손실)	5,741	5,867	69	194	(96)	16

연결 자본변동표
제 34 기 3분기 2016.01.01 부터 2016.09.30 까지
제 33 기 3분기 2015.01.01 부터 2015.09.30 까지
제 33 기 2015.01.01 부터 2015.12.31 까지
제 32 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

지배기업 소유지분	비지배지분	자본 합계

자본금	자본잉여금	기타자본	이익잉여금	지배기업 소유지분 합계

2014.01.01 (Ⅰ.기초자본)	5,364,250,000	18,636,713,455	4,346,358,892	13,283,190,922	41,630,513,269	(4,028,930,233)	37,601,583,036

Ⅱ.연결총포괄이익	(1)연결당기순이익(손실)	180,783,921	180,783,921	80,837,420	261,621,341

(2)확정급여제도의 재측정요소	(314,229,492)	(314,229,492)	(1,634,842)	(315,864,334)

(3)지분법자본변동의 변동	(1,270,600,193)	(1,270,600,193)	(1,270,600,193)

(4)지분법이익잉여금의 변동	(327,378,230)	(327,378,230)	(327,378,230)

(5)해외사업환산손익의 변동	61,386,944	61,386,944	61,386,944

(6)매도가능금융자산평가손익

(7)종속기업 취득으로 인한 변동

Ⅲ.자본에 직접 반영된 소유주와의 거래	(1)주식매수선택권

(2)신주인수권	676,369,500	3,267,530,140	3,943,899,640	3,943,899,640

(3)종속기업 유상증자로 인한 변동

2014.12.31 (Ⅳ.기말자본)	6,040,619,500	21,904,243,595	3,137,145,643	12,822,367,121	43,904,375,859	(3,949,727,655)	39,954,648,204

2015.01.01 (Ⅰ.기초자본)	6,040,619,500	21,904,243,595	3,137,145,643	12,822,367,121	43,904,375,859	(3,949,727,655)	39,954,648,204

Ⅱ.연결총포괄이익	(1)연결당기순이익(손실)	(1,187,548,647)	(1,187,548,647)	(441,632,262)	(1,629,180,909)

(2)확정급여제도의 재측정요소	5,668,392	5,668,392	(46,420,449)	(40,752,057)

(3)지분법자본변동의 변동	518,161,017	518,161,017	518,161,017

(4)지분법이익잉여금의 변동	(51,472,632)	(51,472,632)	(51,472,632)

(5)해외사업환산손익의 변동	89,780,600	89,780,600	111,354	89,891,954

(6)매도가능금융자산평가손익	(37,082,548)	(37,082,548)	37,082,548

(7)종속기업 취득으로 인한 변동	4,995,165,399	4,995,165,399

Ⅲ.자본에 직접 반영된 소유주와의 거래	(1)주식매수선택권	96,803,000	1,474,528,667	(815,306,457)	756,025,210	756,025,210

(2)신주인수권	179,793,500	867,942,660	1,047,736,160	1,047,736,160

(3)종속기업 유상증자로 인한 변동	(1,710,372,600)	(19,780)	(1,710,392,380)	1,710,365,490	(26,890)

2015.12.31 (Ⅳ.기말자본)	6,317,216,000	22,536,342,322	2,892,678,475	11,589,014,234	43,335,251,031	2,304,944,425	45,640,195,456

2015.01.01 (Ⅰ.기초자본)	6,040,619,500	21,904,243,595	3,137,145,643	12,822,367,121	43,904,375,859	(3,949,727,655)	39,954,648,204

Ⅱ.연결총포괄이익	(1)연결당기순이익(손실)	2,404,297,282	2,404,297,282	169,445,304	2,573,742,586

(2)확정급여제도의 재측정요소	(18,638,509)	(18,638,509)	(1,028,601)	(19,667,110)

(3)지분법자본변동의 변동	458,390,718	458,390,718	458,390,718

(4)지분법이익잉여금의 변동	(106,391,854)	(106,391,854)	(106,391,854)

(5)해외사업환산손익의 변동	115,979,538	115,979,538	115,979,538

(6)매도가능금융자산평가손익	(237,499,536)	(237,499,536)	(115,357,550)	(352,857,086)

(7)종속기업 취득으로 인한 변동	2,642,137,620	2,642,137,620

Ⅲ.자본에 직접 반영된 소유주와의 거래	(1)주식매수선택권	96,803,000	1,474,528,667	(815,306,457)	756,025,210	756,025,210

(2)신주인수권	179,793,500	867,942,660	1,047,736,160	1,047,736,160

(3)종속기업 유상증자로 인한 변동	(1,710,372,600)	(19,780)	(1,710,392,380)	1,710,365,490	(26,890)

2015.09.30 (Ⅳ.기말자본)	6,317,216,000	22,536,342,322	2,658,690,126	15,101,634,040	46,613,882,488	455,834,608	47,069,717,096

2016.01.01 (Ⅰ.기초자본)	6,317,216,000	22,536,342,322	2,892,678,475	11,589,014,234	43,335,251,031	2,304,944,425	45,640,195,456

Ⅱ.연결총포괄이익	(1)연결당기순이익(손실)	74,208,357,951	74,208,357,951	459,181,784	79,088,620,382

(2)확정급여제도의 재측정요소	(80,790,535)	(80,790,535)	(4,975,132)	(85,765,667)

(3)지분법자본변동의 변동	2,549,958,279	2,549,958,279	2,549,958,279

(4)지분법이익잉여금의 변동	(394,787,736)	(394,787,736)	(394,787,736)

(5)해외사업환산손익의 변동	(604,130,021)	(604,130,021)	(705,519)	(604,835,540)

(6)매도가능금융자산평가손익	37,082,548	37,082,548	(37,082,548)

(7)종속기업 취득으로 인한 변동

Ⅲ.자본에 직접 반영된 소유주와의 거래	(1)주식매수선택권

(2)신주인수권

(3)종속기업 유상증자로 인한 변동	1,818,425,502	1,818,425,502

2016.09.30 (Ⅳ.기말자본)	6,317,216,000	22,536,342,322	4,875,589,281	85,321,793,914	119,050,941,517	4,539,788,512	123,590,730,029

연결 현금흐름표
제 34 기 3분기 2016.01.01 부터 2016.09.30 까지
제 33 기 3분기 2015.01.01 부터 2015.09.30 까지
제 33 기 2015.01.01 부터 2015.12.31 까지
제 32 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 34 기 3분기	제 33 기 3분기	제 33 기	제 32 기

Ⅰ.영업활동현금흐름	313,706,169	(171,950,573)	345,308,933	(84,284,333)

(1)영업에서 창출된 현금	1,586,475,763	1,615,556,279	2,833,174,372	2,368,761,971

1.당기순이익(손실)	74,667,539,735	2,573,742,586	(1,629,180,909)	261,621,341

2.조정	(72,393,124,413)	(750,167,569)	2,522,418,215	3,119,221,702

3.영업활동으로 인한 자산부채의 변동	(687,939,559)	(208,018,738)	1,939,937,066	(1,012,081,072)

(2)이자수취	102,600,685	10,927,164	142,069,967	23,974,225

(3)이자지급	(1,542,228,612)	(1,323,152,811)	(1,934,252,163)	(2,495,499,288)

(4)법인세납부(환급)	166,858,333	(475,281,205)	(695,683,243)	18,478,759

Ⅱ.투자활동현금흐름	5,729,079,441	(2,430,109,991)	(3,945,544,815)	4,014,074,376

(1)매도가능금융자산의 처분	638,043,750	638,043,750

(2)단기금융상품의 처분	3,504,928,616	272,316,302	272,316,302	327,068,078

(3)단기대여금및수취채권의 처분	142,551,372	12,617,638	60,074,701	107,460,000

(4)장기대여금및수취채권의 처분	335,000,000

(5)장기금융상품의 처분	112,522,271	127,183,200	127,183,200	57,464,100

(6)보증금의 감소	175,839,000	103,380,000	130,490,000	181,791,381

(7)유형자산의 처분	4,641,619	75,380,674	175,729,775	31,045,453

(8)무형자산의 처분	24,000,000

(9)지분법적용 투자지분의 처분	7,151,162,502	12,128,369,607	12,128,369,607	5,006,358,420

(10)단기금융상품의 취득	(3,184,949,677)	(17,022,324)	(530,028,590)	(317,320,456)

(11)단기대여금및수취채권의 취득	(122,097,890)	(6,000,000)	(8,860,000)

(12)장기대여금및수취채권의 취득	(335,000,000)	(250,000,000)	(250,000,000)

(13)장기금융상품의 취득	(76,590,000)	(321,300,200)	(345,150,400)	(520,000,000)

(14)파생상품의 취득	(15,858,192)

(15)만기보유금융자산의 취득	(1,940,000)

(16)보증금의 증가	(131,176,548)	(12,941,526)	(97,591,680)	(259,600,000)

(17)기타금융상품의 취득	(50,000,000)	(50,000,000)

(18)종속기업지분증권의 취득	(11,470,076,874)	(11,559,610,202)

(19)지분법적용 투자지분의 취득	(481,616,081)	(3,000,000,000)	(3,400,000,000)

(20)유형자산의 취득	(1,215,209,244)	(357,163,371)	(862,141,699)	(606,472,120)

(21)무형자산의 취득	(1,145,873)	(358,896,867)	(361,371,387)	(8,860,480)

(22)연결실체 변동으로 인한 변동	(97,840,626)

Ⅲ.재무활동현금흐름	(6,061,018,657)	3,647,958,080	4,469,219,382	(3,605,796,628)

(1)단기차입금의 증가	45,452,427,086	135,588,971,067	155,376,438,855	89,567,603,145

(2)장기차입금의 증가	523,170,000	250,000,000

(3)임대보증금의 증가	96,500,000	10,672,217	1,000,000

(4)신주인수권 행사	1,047,736,160	1,047,736,160	3,943,899,640

(5)주식선택권 행사	756,025,210	756,025,210

(6)단기차입금의 상환	(51,402,615,743)	(133,984,419,684)	(152,689,953,953)	(97,118,299,413)

(7)장기차입금의 상환	(695,500,000)

(8)임대보증금의 감소	(35,000,000)	(21,000,000)	(21,000,000)

(9)자기주식의 취득	(26,890)	(26,890)

Ⅳ.외화표시현금및현금성자산의 환율변동효과	(18,676,228)	11,940,509	11,175,940	7,715,527

Ⅴ.현금및현금성자산의순증가(감소)	(36,909,275)	1,057,838,025	880,159,440	331,708,942

Ⅵ.기초현금및현금성자산	2,005,540,851	1,125,381,411	1,125,381,411	793,672,469

Ⅶ.기말현금및현금성자산	1,968,631,576	2,183,219,436	2,005,540,851	1,125,381,411