이글벳 분기보고서 (2016.03)
4. 재무제표

재무상태표
제 33 기 1분기말 2016.03.31 현재
제 32 기말 2015.12.31 현재
제 31 기말 2014.12.31 현재
(단위 : 원)

제 33 기 1분기말	제 32 기말	제 31 기말

자산

Ⅰ.유동자산	15,406,438,968	14,605,354,150	14,116,732,893

(1)현금및현금성자산	670,541,628	626,085,505	2,883,320,721

정부보조금	(57,735,000)	0	0

(2)매출채권 및 기타유동채권	5,637,173,204	5,666,462,782	4,984,817,662

1.매출채권	5,547,039,539	5,683,337,327	4,779,850,951

대손충당금	(486,465,469)	(516,731,653)	(598,910,857)

2.미수금	242,966,641	318,140,031	605,435,131

3.미수수익	24,706,495	13,409,522	2,068,750

4.선급금	253,049,880	121,161,576	165,320,578

5.선급비용	55,876,118	47,145,979	31,053,109

(3)기타유동금융자산	1,225,587,045	1,063,744,526	974,377,711

1.단기금융상품	440,000,000	320,000,000	230,000,000

2.단기투자자산	785,587,045	743,744,526	744,377,711

(4)재고자산	7,930,872,091	7,249,061,337	5,274,216,799

1.상품	2,241,535,904	1,823,345,419	1,510,394,410

평가충당금	(2,957,816)	(2,957,816)	(1,500,000)

2.제품	1,931,433,959	1,565,103,088	981,251,274

평가충당금	(862,541)	(862,541)	0

3.원재료	1,780,780,199	1,735,330,006	1,310,149,727

평가충당금	(5,480,352)	(5,480,352)	(5,483,928)

4.부재료비	307,447,785	334,269,479	282,149,978

평가충당금	(9,855,803)	(9,855,803)	(5,239,806)

5.미착품	1,365,623,454	1,424,439,050	1,007,465,787

6.재공품	126,360,455	184,831,129	0

7.저장품	196,846,847	200,899,678	195,029,357

Ⅱ.비유동자산	29,057,408,377	29,396,541,798	27,543,058,093

(1)장기매출채권 및 기타비유동채권	135,695,780	77,775,780	108,878,080

1.보증금	135,695,780	77,775,780	108,878,080

(2)기타비유동금융자산	1,107,919,100	1,123,274,100	14,400,000

1.장기금융상품	3,000,000	3,000,000	3,000,000

2.장기대여금	957,405,000	972,760,000	0

3.비유동매도가능금융자산	147,514,100	147,514,100	11,400,000

(3)유형자산	27,437,129,546	27,799,228,375	27,253,611,378

1.토지	4,609,631,459	4,609,631,459	4,609,113,099

2.건물	19,839,233,443	19,839,233,443	19,807,233,443

감가상각누계액	(2,216,213,314)	(2,092,218,105)	(1,596,745,602)

3.구축물	571,473,147	571,473,147	575,568,601

감가상각누계액	(114,757,363)	(108,474,072)	(108,190,813)

4.기계장치	6,290,406,750	6,276,906,750	3,018,979,920

감가상각누계액	(2,569,845,958)	(2,336,563,131)	(2,080,399,911)

5.차량운반구	206,320,769	228,703,689	244,524,509

감가상각누계액	(131,410,445)	(147,216,728)	(176,809,802)

6.집기	1,032,052,238	1,003,723,693	1,128,153,446

감가상각누계액	(484,761,180)	(450,971,770)	(549,085,041)

7.건설중인자산	405,000,000	405,000,000	2,381,269,529

(4)영업권 이외의 무형자산	202,121,676	210,395,104	82,027,781

1.특허권	6,399,556	6,640,932	7,606,433

2.상표권	6,869,620	7,459,172	9,356,348

3.기타무형자산	188,852,500	196,295,000	65,065,000

(5)이연법인세자산	174,542,275	185,868,439	84,140,854

자산총계	44,463,847,345	44,001,895,948	41,659,790,986

부채

Ⅰ.유동부채	8,271,725,586	7,413,522,822	3,256,500,310

(1)매입채무 및 기타유동채무	1,377,479,935	1,492,776,969	1,621,628,008

1.매입채무	419,273,111	620,159,874	629,590,344

2.선수금	100,530,279	32,010,703	10,623,969

3.미지급금	415,063,880	408,986,283	562,091,797

4.미지급비용	81,999,198	83,183,051	75,591,319

5.예수금	53,593,170	58,273,630	53,894,320

6.임대보증금	307,020,297	290,163,428	289,836,259

(2)단기차입금	3,983,008,429	3,381,509,846	1,000,000,000

(3)미지급법인세	75,630,714	79,804,720	179,059,520

(4)유동성장기차입금	1,196,520,000	1,170,020,000	199,800,000

(5)유동성신주인수권부사채	841,099,958	1,006,418,427	0

(6)기타유동비금융부채	797,986,550	282,992,860	256,012,782

1.미지급배당금	565,702,320	0	30,000

2.반품충당부채	232,284,230	282,992,860	255,982,782

Ⅱ.비유동부채	5,575,590,000	5,659,600,000	9,291,987,055

(1)장기차입금	5,575,590,000	5,659,600,000	5,821,700,000

(2)신주인수권부사채	0	0	3,470,287,055

부채총계	13,847,315,586	13,073,122,822	12,548,487,365

자본

Ⅰ.납입자본	21,993,537,950	21,993,537,950	20,466,011,881

(1)자본금	5,834,217,000	5,834,217,000	5,574,041,000

1.보통주자본금	5,834,217,000	5,834,217,000	5,574,041,000

(2)주식발행초과금	16,159,320,950	16,159,320,950	14,891,970,881

Ⅱ.이익잉여금(결손금)	8,101,840,559	8,414,081,926	7,914,661,733

(1)이익준비금	1,265,000,000	1,205,000,000	1,145,000,000

(2)임의적립금	731,284,631	731,284,631	731,284,631

(3)미처분이익잉여금	6,105,555,928	6,477,797,295	6,038,377,102

Ⅲ.기타자본구성요소	521,153,250	521,153,250	730,630,007

(1)기타자본잉여금	12,383,137	12,383,137	12,383,137

(2)신주인수권대가	508,770,113	508,770,113	718,246,870

자본총계	30,616,531,759	30,928,773,126	29,111,303,621

자본과부채총계	44,463,847,345	44,001,895,948	41,659,790,986

포괄손익계산서
제 33 기 1분기 2016.01.01 부터 2016.03.31 까지
제 32 기 1분기 2015.01.01 부터 2015.03.31 까지
제 32 기 2015.01.01 부터 2015.12.31 까지
제 31 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 33 기 1분기	제 32 기 1분기	제 32 기	제 31 기

3개월	누적	3개월	누적

Ⅰ.매출액	6,472,849,732	6,472,849,732	5,866,770,221	5,866,770,221	25,105,162,024	20,262,823,837

(1)제품매출	2,437,420,551	2,437,420,551	2,910,203,101	2,910,203,101	12,193,399,642	10,437,176,613

(2)상품매출	3,958,704,553	3,958,704,553	2,884,428,583	2,884,428,583	12,605,939,116	9,484,875,102

(3)임대매출	76,724,628	76,724,628	72,138,537	72,138,537	305,823,266	340,772,122

Ⅱ.매출원가	4,304,436,663	4,304,436,663	3,599,339,772	3,599,339,772	16,094,461,551	12,887,562,545

(1)제품매출원가	1,720,586,513	1,720,586,513	1,764,546,050	1,764,546,050	7,956,665,944	6,814,980,374

(2)상품매출원가	2,568,004,434	2,568,004,434	1,819,892,918	1,819,892,918	8,065,042,304	5,980,164,435

(3)임대매출원가	15,845,716	15,845,716	14,900,804	14,900,804	72,753,303	92,417,736

Ⅲ.매출총이익	2,168,413,069	2,168,413,069	2,267,430,449	2,267,430,449	9,010,700,473	7,375,261,292

Ⅳ.판매비와관리비	1,688,788,686	1,688,788,686	1,668,427,566	1,668,427,566	6,956,657,166	5,772,196,382

(1)급여	574,986,915	574,986,915	608,362,531	608,362,531	2,579,571,278	2,313,479,183

(2)퇴직급여	56,650,981	56,650,981	47,546,401	47,546,401	204,003,149	182,590,274

(3)복리후생비	98,433,972	98,433,972	105,873,312	105,873,312	460,663,504	416,422,149

(4)임차료	30,289,863	30,289,863	23,278,837	23,278,837	96,466,012	88,636,700

(5)접대비	30,394,760	30,394,760	33,058,997	33,058,997	93,472,237	89,030,350

(6)감가상각비	22,305,650	22,305,650	13,644,882	13,644,882	76,390,236	43,993,741

(7)세금과공과	2,985,830	2,985,830	549,790	549,790	6,497,120	5,155,710

(8)광고선전비	49,779,436	49,779,436	61,167,476	61,167,476	191,108,147	221,297,504

(9)대손상각비(대손충당금환입)	(30,266,184)	(30,266,184)	(40,472,883)	(40,472,883)	(82,179,204)	62,476,179

(10)여비교통비	27,977,441	27,977,441	26,935,560	26,935,560	202,782,276	121,847,491

(11)통신비	9,140,601	9,140,601	11,501,890	11,501,890	43,188,050	41,728,174

(12)수도광열비	7,166,173	7,166,173	71,601,440	71,601,440	189,730,538	40,520,364

(13)보험료	3,282,371	3,282,371	7,063,351	7,063,351	22,009,457	14,968,571

(14)판매촉진비	27,332,910	27,332,910	15,210,380	15,210,380	169,191,327	167,947,327

(15)운반비	74,430,500	74,430,500	69,024,350	69,024,350	300,036,001	258,921,937

(16)포장비	112,783,011	112,783,011	0	0	0	0

(17)도서인쇄비	5,964,300	5,964,300	2,348,400	2,348,400	8,116,100	19,920,104

(18)지급수수료	198,556,466	198,556,466	59,629,487	59,629,487	387,797,520	179,167,233

(19)판매수수료	132,267,287	132,267,287	232,022,168	232,022,168	754,815,199	487,431,595

(20)경상개발비	9,932,956	9,932,956	38,082,175	38,082,175	123,181,317	177,181,861

(21)수출제비용	28,244,659	28,244,659	31,190,313	31,190,313	158,293,934	118,746,895

(22)수선비	1,174,090	1,174,090	1,643,636	1,643,636	4,520,636	4,226,091

(23)전산유지비	1,106,962	1,106,962	690,000	690,000	3,700,477	5,211,000

(24)소모품비	1,803,744	1,803,744	127,686,605	127,686,605	451,700,966	341,386,341

(25)차량유지비	38,241,628	38,241,628	41,550,245	41,550,245	166,210,442	185,201,373

(26)교육훈련비	1,628,000	1,628,000	2,665,000	2,665,000	5,937,128	4,993,711

(27)무형자산상각비	8,273,428	8,273,428	1,252,472	1,252,472	12,051,797	4,741,553

(28)견본비	163,920,936	163,920,936	75,320,751	75,320,751	327,401,522	174,972,971

Ⅴ.영업이익(손실)	479,624,383	479,624,383	599,002,883	599,002,883	2,054,043,307	1,603,064,910

Ⅵ.기타이익	46,043,214	46,043,214	58,113,689	58,113,689	186,427,095	155,161,183

(1)수입수수료	0	0	0	0	6,300,000	0

(2)외환차익	20,367,922	20,367,922	3,910,822	3,910,822	68,431,242	44,986,804

(3)외화환산이익	21,433,916	21,433,916	6,288,742	6,288,742	67,302,568	38,657,971

(4)유형자산처분이익	2,272,727	2,272,727	13,635,364	13,635,364	13,635,364	1,687,273

(5)단기투자자산처분이익	1,906,719	1,906,719	0	0	19,027,551	0

(6)단기투자자산평가이익	0	0	31,130,945	31,130,945	5,640,438	7,509,201

(7)정부보조금으로 인한 이익	29,700	29,700	3,029,700	3,029,700	5,128,010	19,307,535

(8)전기오류수정이익	0	0	0	0	0	33,817,845

(9)잡이익	32,230	32,230	118,116	118,116	961,922	9,194,554

Ⅶ.기타손실	131,407,087	131,407,087	97,124,280	97,124,280	419,538,435	274,439,424

(1)외환차손	10,409,655	10,409,655	4,845,669	4,845,669	59,028,416	47,908,071

(2)외화환산손실	47,961,491	47,961,491	2,534,541	2,534,541	24,947,417	214,553

(3)유형자산폐기손실	0	0	0	0	2,670,270	0

(4)단기투자자산처분손실	0	0	0	0	0	27,748,144

(5)단기투자자산평가손실	5,064,200	5,064,200	58,000	58,000	10,177,000	111,306,645

(6)기부금	1,900,000	1,900,000	1,900,000	1,900,000	6,600,000	5,000,000

(7)기타의감가상각비	65,865,954	65,865,954	87,183,171	87,183,171	313,203,984	81,071,283

(8)잡손실	205,787	205,787	602,899	602,899	2,911,348	1,190,728

Ⅷ.금융수익	13,312,355	13,312,355	6,263,673	6,263,673	33,483,235	34,961,744

(1)이자수익	13,312,355	13,312,355	6,263,673	6,263,673	33,483,235	34,851,744

(2)배당금수익	0	0	0	0	0	110,000

Ⅸ.금융원가	120,469,728	120,469,728	91,147,593	91,147,593	639,603,051	375,490,410

(1)이자비용	94,243,306	94,243,306	91,147,593	91,147,593	398,125,003	375,490,410

(2)사채상환손실	26,226,422	26,226,422	0	0	241,478,048	0

Ⅹ.법인세비용차감전순이익(손실)	287,103,137	287,103,137	475,108,372	475,108,372	1,214,812,151	1,143,258,003

XI.법인세비용	33,642,184	33,642,184	40,070,225	40,070,225	180,910,758	114,763,327

XⅡ.당기순이익(손실)	253,460,953	253,460,953	435,038,147	435,038,147	1,033,901,393	1,028,494,676

XⅢ.주당이익

(1)기본주당이익(손실)	21.7	21.7	37.3	37.3	88.7	134

(2)희석주당이익(손실)	20.9	20.9	37.3	37.3	85.4	131.7

자본변동표
제 33 기 1분기 2016.01.01 부터 2016.03.31 까지
제 32 기 1분기 2015.01.01 부터 2015.03.31 까지
제 32 기 2015.01.01 부터 2015.12.31 까지
제 31 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

자본

자본금	주식발행초과금	이익준비금	임의적립금	미처분이익잉여금(미처리결손금)	기타자본잉여금	자본 합계

2014.01.01 (Ⅰ.기초자본)	3,547,500,000	5,598,299,387	1,095,000,000	731,284,631	5,485,582,426	963,313,315	17,420,979,759

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	0	1,028,494,676	0	1,028,494,676

(2)신주의 발행	2,026,541,000	9,293,671,494	0	0	0	0	11,320,212,494

(3)배당금지급	0	0	50,000,000	0	475,700,000	0	425,700,000

(4)이연법인세효과	0	0	0	0	0	46,620,372	46,620,372

(5)신주인수권대가	0	0	0	0	0	279,303,680	279,303,680

2014.12.31 (Ⅲ.기말자본)	5,574,041,000	14,891,970,881	1,145,000,000	731,284,631	6,038,377,102	730,630,007	29,111,303,621

2015.01.01 (Ⅰ.기초자본)	5,574,041,000	14,891,970,881	1,145,000,000	731,284,631	6,038,377,102	730,630,007	29,111,303,621

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	0	1,033,901,393	0	1,033,901,393

(2)신주의 발행	260,176,000	1,267,350,069	0	0	0	0	1,527,526,069

(3)배당금지급	0	0	60,000,000	0	594,481,200	0	534,481,200

(4)이연법인세효과	0	0	0	0	0	111,286,063	111,286,063

(5)신주인수권대가	0	0	0	0	0	320,762,820	320,762,820

2015.12.31 (Ⅲ.기말자본)	5,834,217,000	16,159,320,950	1,205,000,000	731,284,631	6,477,797,295	521,153,250	30,928,773,126

2015.01.01 (Ⅰ.기초자본)	5,574,041,000	14,891,970,881	1,145,000,000	731,284,631	6,038,377,102	730,630,007	29,111,303,621

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	0	435,038,147	0	435,038,147

(2)신주의 발행	260,176,000	1,196,782,249	0	0	0	0	1,456,958,249

(3)배당금지급	0	0	60,000,000	0	594,481,200	0	534,481,200

(4)이연법인세효과	0	0	0	0	0	89,134,712	89,134,712

(5)신주인수권대가	0	0	0	0	0	317,297,223	317,297,223

2015.03.31 (Ⅲ.기말자본)	5,834,217,000	16,088,753,130	1,205,000,000	731,284,631	5,878,934,049	502,467,496	30,240,656,306

2016.01.01 (Ⅰ.기초자본)	5,834,217,000	16,159,320,950	1,205,000,000	731,284,631	6,477,797,295	521,153,250	30,928,773,126

Ⅱ.자본의 변동	(1)포괄손익	1.당기순이익(손실)	0	0	0	0	253,460,953	0	253,460,953

(2)신주의 발행	0	0	0	0	0	0	0

(3)배당금지급	0	0	60,000,000	0	625,702,320	0	565,702,320

(4)이연법인세효과	0	0	0	0	0	0	0

(5)신주인수권대가	0	0	0	0	0	0	0

2016.03.31 (Ⅲ.기말자본)	5,834,217,000	16,159,320,950	1,265,000,000	731,284,631	6,105,555,928	521,153,250	30,616,531,759

현금흐름표
제 33 기 1분기 2016.01.01 부터 2016.03.31 까지
제 32 기 1분기 2015.01.01 부터 2015.03.31 까지
제 32 기 2015.01.01 부터 2015.12.31 까지
제 31 기 2014.01.01 부터 2014.12.31 까지
(단위 : 원)

제 33 기 1분기	제 32 기 1분기	제 32 기	제 31 기

Ⅰ.영업활동현금흐름	(95,464,101)	(721,612,394)	(954,716,913)	1,445,272,000

(1)당기순이익(손실)	253,460,953	435,038,147	1,033,901,393	1,028,494,676

(2)당기순이익조정을 위한 가감	(229,153,302)	(1,000,213,748)	(809,728,122)	1,488,394,185

1.감가상각비	403,927,374	177,915,583	1,083,921,098	449,579,957

2.대손상각비	0	0	0	62,476,179

3.무형자산상각비	8,273,428	1,252,472	12,051,797	4,741,553

4.외화환산손실	47,961,491	2,534,541	24,947,417	214,553

5.유형자산폐기손실	0	0	2,670,270	0

6.단기투자자산처분손실	0	0	0	27,748,144

7.단기투자자산평가손실	5,064,200	58,000	10,177,000	111,306,645

8.사채할인발행차금상각	718,488	1,144,457	4,684,933	11,313,380

9.신주인수권조정상각	12,736,621	20,542,450	83,812,460	203,148,193

10.사채상환손실	26,226,422	0	241,478,048	0

11.재고자산 평가충당금	0	0	6,936,354	0

12.유형자산처분이익	(2,272,727)	(13,635,364)	(13,635,364)	(1,687,273)

13.단기투자자산처분이익	(1,906,719)	0	(19,027,551)	0

14.외화환산이익	(21,433,916)	(6,288,742)	(67,302,568)	(38,657,971)

15.단기투자자산평가이익	0	(31,130,945)	(5,640,438)	(7,509,201)

16.대손충당금환입	(30,266,184)	(40,472,883)	(82,179,204)	0

17.재고자산평가충당금환입	0	0	(3,576)	(44,539,313)

18.전기오류수정이익	0	0	0	(33,817,845)

19.이자수익	(13,312,355)	(6,263,673)	(33,483,235)	(34,851,744)

20.금융비용	94,243,306	91,147,593	398,125,003	375,490,410

21.법인세비용	33,642,184	40,070,225	180,910,758	114,763,327

22.매출채권의 감소(증가)	113,928,861	(274,670,808)	(858,491,277)	1,071,510,427

23.미수금의 감소(증가)	75,173,390	300,312,612	287,295,100	(156,853,763)

24.선급비용의 감소(증가)	(8,730,139)	941,606	(16,092,870)	(15,386,549)

25.선급금의 감소(증가)	(131,888,304)	(51,640,813)	44,159,002	(23,080,503)

26.재고자산의 감소(증가)	(681,810,754)	(704,456,441)	(1,981,777,316)	(843,125,927)

27.매입채무의 증가(감소)	(195,362,870)	(150,670,604)	(17,651,566)	(64,932,185)

28.미지급금의 증가(감소)	6,077,597	(294,203,890)	(153,105,514)	288,328,783

29.미지급비용의 증가(감소)	(130,051)	418,499	5,381,096	26,536,431

30.예수금의 증가(감소)	(4,680,460)	(8,031,580)	4,379,310	8,544,530

31.임대보증금의 증가(감소)	16,856,869	956,469	327,169	(58,222,441)

32.선수금의 증가(감소)	68,519,576	(10,044,467)	20,395,464	(10,112,835)

33.기타유동비금융부채의 증가(감소)	(50,708,630)	(45,998,045)	27,010,078	65,469,223

(3)배당금지급	0	0	(534,511,200)	(425,715,000)

(4)이자수취	2,015,382	4,554,923	22,142,463	35,076,744

(5)이자지급	(95,297,108)	(86,189,872)	(395,914,367)	(604,730,405)

(6)법인세납부(환급)	(26,490,026)	(74,801,844)	(270,607,080)	(76,248,200)

Ⅱ.투자활동현금흐름	(262,475,818)	(819,000,636)	(2,927,374,747)	(13,859,042,191)

(1)기타유동금융자산의 처분	0	0	631,724,224	590,486,856

(2)보증금의 감소	0	0	38,426,000	340,000

(3)차량운반구의 처분	2,272,727	13,636,364	13,636,364	2,727,273

(4)기타유동금융자산의 취득	(165,000,000)	(135,000,000)	(706,600,050)	(596,339,963)

(5)장기대여금의 증가	0	0	(988,495,000)	0

(6)보증금의 증가	(57,920,000)	0	(7,323,700)	(1,548,080)

(7)매도가능증권의 취득	0	0	(136,114,100)	0

(8)토지의 취득	0	0	(518,360)	0

(9)건물의 취득	0	0	(32,000,000)	(114,087,273)

(10)구축물의 취득	0	(14,000,000)	(17,000,000)	(64,057,800)

(11)기계장치의 취득	(13,500,000)	(159,000,000)	(284,400,000)	(74,300,000)

(12)차량운반구의 취득	0	0	(37,958,280)	(51,132,260)

(13)공기구비품의 취득	(28,328,545)	(6,927,000)	(27,572,725)	(19,521,999)

(14)건설중인자산의 취득	0	(517,710,000)	(1,232,760,000)	(13,525,865,505)

(16)상표권의 취득	0	0	(419,120)	0

(17)기타무형자산의 취득	0	0	(140,000,000)	(5,743,440)

Ⅲ.재무활동현금흐름	354,898,583	235,212,654	1,620,672,526	13,178,096,237

(1)장기차입금의 증가	0	0	1,026,043,500	4,722,000,000

(2)단기차입금의 증가	601,498,583	278,893,474	2,501,509,846	6,753,862,720

(3)주식의 발행	0	1,467,919,180	1,467,919,180	11,272,551,215

(5)단기차입금의 상환	0	0	(120,000,000)	(8,023,917,698)

(6)신주인수권부사채의 상환	(205,000,000)	(1,470,000,000)	(3,055,000,000)	(1,280,000,000)

(7)유동성장기부채의 상환	(41,600,000)	(41,600,000)	(199,800,000)	(266,400,000)

Ⅳ.현금및현금성자산에 대한 환율변동효과	(10,237,541)	(2,486,553)	4,183,918	17,945,405

Ⅴ.현금및현금성자산의순증가(감소)	(13,278,877)	(1,307,886,929)	(2,257,235,216)	782,271,451

Ⅵ.기초현금및현금성자산	626,085,505	2,883,320,721	2,883,320,721	2,101,049,270

Ⅶ.기말현금및현금성자산	612,806,628	1,575,433,792	626,085,505	2,883,320,721

※ 제33기 1분기 및 제32기 1분기 재무제표는 감사 또는 검토를 받지 않은 재무제표입니다※ 33기 1분기는 이익잉여금(결손금)처분계산서 작성 대상이 아닙니다.