이 달 의 특 집 Ⅰ K-IFRS 기반공시용표준계정과목체계안내 - 금융감독원 - 금감원은 '11년국제회계기준본격도입에대비하여 K-IFRS 기반의 XBRL 공시용표준계정과목체계를개발하여상장법인및회계법인등에게제공하고자합니다. K-IFRS 기반 XBRL 계정과목체계는 IAS

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1 이 달 의 특 집 Ⅰ - 금융감독원 - 금감원은 '11년국제회계기준본격도입에대비하여 K- 기반의 BRL 공시용표준계정과목체계를개발하여상장법인및회계법인등에게제공하고자합니다. K- 기반 BRL 계정과목체계는 IASB( 국제회계기준위원회 ) 에서공표한국제표준택사노미를근간으로하여다수의 K- 조기도입상장법인이사용하였거나, 영업이익등사회적이슈가되었던계정과목등을추가하여개발되었습니다. 상장법인은본홈페이지자료실에서표준계정과목체계의내용을확인하고, 2011년사업및분반기보고서상재무제표작성시이를참고하여 BRL 재무제표공시를준비하시기바랍니다. 앞으로도동표준계정과목체계에대한의견이있으시면언제든지본홈페이지 Q&A를통하여제출하시면이를적극검토하겠으며, IASB의표준주석이기존 K-GAAP 기반의주석양식과상이하여작성에어려움이많다는의견에대해서는동표준주석양식을우리실정에맞게개선중임을알려드립니다. K- 기반 BRL 재무제표공시 Ⅰ. BRL 공시시스템의개요 용어설명 BRL: 재무정보의작성 유통 분석을획기적으로개선하고자 '99 년비영리국제컨소시엄 2 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

2 인 'BRL International' 이제정한기업재무보고용국제표준전산언어로 etensible Business Reporting Language의약자 택사노미 (Taxonomy):BRL의구성요소인표준계정과목체계, 회계기준에따라계정과목의명칭, 계산식, 표시순서, 계정과목간관계, 회계기준근거조항등을체계적으로집계한정보 IASB: 국제회계기준위원회, International Accounting Standards Board의약자로독립적인국제회계기준제정기구 ( 영국런던소재 ) 로 EU를중심으로주요국약 15명의위원으로구성되어있음 : 국제회계기준, 단일기준으로작성된신뢰성있는재무정보에대한요구의증대에따라 " 국제적으로통일된고품질의회계기준제정 " 이라는목표아래제정된회계기준으로 International Financial Reporting Standards의약자 적용범위 대상보고서 : 상장법인이제출하는사업보고서 ( 분 반기포함 ) 상의연결및개별재무제표 * * 재무상태표, 포괄손익계산서, 자본변동표, 현금흐름표및주석 대상제출인 : 상장법인 적용시기 :'11년부터국제회계기준에따라재무제표를작성해야하는바, 12월결산법인이 ' 까지제출하는 1/4분기보고서부터적용 Ⅱ. 기준표준계정과목체계 IASB 에서제시한국제표준택사노미는 에서예시하는최소한의계정과목으로구성되어 있어상장법인이재무제표를작성시추가적으로많은계정과목을신설해야하는등의불편 함을해소하기위하여다음과같이계정과목을추가하여 공시용표준계정과목체계 를개발 IASB 제정국제표준택사노미 1) ( 한국 BRL 본부에서한글화작업 ) < 공시용표준계정과목체계구성 > 국제표준택사노미한글판 2) + 택사노미추가 3) DART 택사노미 4) 2010/11 ( 구독신청 상담 02) ) 3

3 특집 Ⅰ 1) 국제표준택사노미원본은 참조 2) 국제표준택사노미 v.2009에대한한글번역본은한국 BRL 본부에서한글화작업을통하여 IASB의승인을받았으며, 참조 (v.2010에대한한글화작업은현재진행중으로 IASB 승인후표준계정과목체계에반영할예정 ) 3) 조기적용기업들의계정과목사용빈도와다수의상장법인이사용하고있는 K-GAAP 계정과목등을고려하여추가 4) 국제표준택사노미에계정과목을추가하여 DART에서공시용으로제공하는표준계정과목체계를편의상 'DART 택사노미 ' 라함. Ⅲ. BRL 재무제표작성시유의사항 ( 기존 K-GAAP 과동일 ) 우리원에서제공하는 ' 기반공시용표준계정과목 ' 에있는계정과목및주석만을이용해야하는것은아님. 계정과목중필요한계정의선택, 불필요한계정의삭제, 표준계정과목에없는계정의신설, 계정과목위치변경등회사의경제적실질을충분히반영한재무제표작성가능 공시용표준계정과목은회사가많이사용하는계정과목을표준계정과목에미리반영하여제출인이쉽게재무제표를작성할수있도록지원하는것임. 표준계정과목을다른용도의계정과목으로변경하여사용금지 ' 장기매출채권및기타비유동채권 ' 계정과목을성격이다른 ' 유형자산 ' 으로단순히명칭만변경해서사용하게되면동 BRL 재무제표가유통되었을때왜곡된정보를제공하게될수있으므로반드시주의 제시된표준계정과목이회사의실질을제대로표시하기어려운경우에는별도의계정과목을신설하여사용 IASB 택사노미의번역에따라계정과목명이상당히길거나, 계정의성격은동일하지만지금까지회사가사용하던명칭과다른경우등계정과목명을변경하고자하는경우에는계정과목을신설하지않고, 기존계정과목명 ( 한글레이블 ) 만바꾸어사용가능 ' 매각예정또는소유주에대한분배예정으로분류된비유동자산이나처분자산집단 ' ' 매각예정비유동자산 ' 등회사의실질을잘반영할수있는계정과목명으로변경하여사용가능 DART 택사노미는제출인이선택하여편리하게재무제표를작성할수있도록많은계정과목으로구성되어있기때문에회사가사용하지않는계정과목은반드시삭제 미사용계정과목을삭제하지않는경우그대로공시되어투자자에게혼란을줄수있으므로주의 4 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

4 수주석의경우에도계정과목과동일한작성원칙적용 DART에서제공하는주석양식에맞추어작성하되 ( 대부분표형태이며, 표의빈칸을채우는방식 ) 불필요한항목은삭제, 부족한항목은추가, 순서변경등회사의경제적실질을충분히반영하는방법으로작성 각각의주석에는표준주석으로기재하는내용이외에회사가원하는관련내용을자유롭게기술할수있도록빈칸을제공 Ⅳ. 별도재무제표와개별재무제표 국제표준택사노미는주재무제표인연결재무제표 (Consolidated financial statements) 와별 도재무제표 (Separate financial statements) 택사노미를제공하고있으며, 연결대상종속기 업이없는회사는개별재무제표작성시연결재무제표계정과목체계를참고 Ⅴ. 기타의견수렴에대한검토 재무제표계정과목예시가지나치게상세함 공시용표준계정과목체계는재무제표작성에필요한계정과목을모아놓은것으로회사는제시된모든계정과목을사용하는것이아니라필요한계정과목만취사선택하여재무제표를작성함. 금융업재무제표표시의어려움. IASB에서제시한표준택사노미는업종구분없이하나의계정과목체계로이루어져있기때문에금융업고유의계정과목을표시하기에한계가있어금융업표준계정과목체계의추가개발을검토중 표준주석이기존우리나라의주석양식과상이함. IASB에서제시한표준주석이우리나라의재무제표주석양식과상이하여작성에어려움이많다는의견이많아표준주석항목을재배열하는등주석양식개선작업을진행중 재무상태표의유동성배열순서관련 국제표준택사노미및한국채택국제회계기준제1001호예시에따라공시용표준계정과목체계는재무상태표의계정과목을유동성이낮은자산 ( 부채 ) 부터배열하고있으나, 유동성높은자산 ( 부채 ) 부터배열하고싶은경우 BRL 재무제표작성기에서쉽게변경하여작성가능 2010/11 ( 구독신청 상담 02) ) 5

5 특집 Ⅰ 손익계산서계정과목의분류관련 기타수익, 기타비용, 기타이익 ( 손실 ) 등항목의세부구분은예시일뿐이며, 회사의경제적실질을반영하여그구분을변경하여작성가능 영업이익관련 조기적용기업대부분이영업이익을재무제표에표시했기때문에재무제표작성편의를위해표준택사노미에영업이익을제시하였고, 다른계정과목과마찬가지로삭제및위치변경이자유롭기때문에회사의실정에맞게표시가능 표준계정과목 재무상태표 ( 유동 / 비유동법 ) - 연결재무제표 [D210000] Statement of financial position, current/non-current - Consolidated financial statements Statement of financial position Assets Non-current assets Long-term trade and other non-current receivables, gross [D210000] 재무상태표, 유동 / 비유동법 - 연결재무제표 재무상태표 자산 비유동자산 장기매출채권및기타비유동채권 Long-term trade Receivable, gross 장기매출채권 Present value discounts, long-term trade Receivables Allowance for doubtful acccount, long-term trade Receivables 현재가치할인차금 대손충당금 Long-term other Receivables, gross 장기미수금 Present value discounts, long-term other Receivables Allowance for doubtful acccount, long-term other Receivables 현재가치할인차금 대손충당금 Long-term accrued Income, gross 장기미수수익 Allowance for doubtful acccount, long-term accrued Income 대손충당금 Long-term deposits Provided, gross 장기보증금 Allowance for doubtful acccount, long-term deposits Provided 대손충당금 () () () () () () 6 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

6 Long-term advance payments, gross 장기선급금 Allowance for doubtful acccount, long-term advance payments 대손충당금 Long-term prepaid expenses 장기선급비용 Property, plant and equipment 유형자산 () IAS 1.54 a, IAS e Land, gross 토지 IAS a Government grants, land 정부보조금 () Accumulated Impairment loss, land 손상차손누계액 () Buildings, gross 건물 IAS b Government grants, buildings 정부보조금 () Accumulated depreciation, buildings 감가상각누계액 () Accumulated Impairment loss, buildings 손상차손누계액 Structure, gross 구축물 Government grants, structure 정부보조금 () Accumulated depreciation, structure 감가상각누계액 () Accumulated Impairment loss, structure 손상차손누계액 Machinery, gross 기계장치 IAS c Government grants, machinery 정부보조금 () Accumulated depreciation, machinery 감가상각누계액 () Accumulated Impairment loss, machinery 손상차손누계액 Vehicles, gross 차량운반구 IAS Customer's donation, vehicles 정부보조금 () Accumulated depreciation, vehicles 감가상각누계액 () Accumulated Impairment loss, vehicles 손상차손누계액 () Fixtures and fittings, gross 집기 IAS g Government grants, fixtures and fittings Accumulated depreciation, fixtures and fittings Accumulated Impairment loss, fixtures and fittings 정부보조금 감가상각누계액 손상차손누계액 Office equipment, gross 사무용비품 IAS h Government grants, office equipment 정부보조금 () Accumulated depreciation, office equipment 감가상각누계액 () () () () () () () 2010/11 ( 구독신청 상담 02) ) 7

7 특집 Ⅰ Accumulated Impairment loss, office equipment 손상차손누계액 () Tangible exploration and evaluation assets, gross 유형탐사평가자산 6.25 Government grants, tangible exploration and evaluation assets Accumulated depreciation, tangible exploration and evaluation assets Accumulated Impairment loss, tangible exploration and evaluation assets 정부보조금 감가상각누계액 손상차손누계액 () () () Construction in progress, gross 건설중인자산 IAS Government grants, construction in progress 정부보조금 () Accumulated construction in progress depreciation, 감가상각누계액 () Accumulated Impairment loss, construction in progress 손상차손누계액 () Other property, plant and equipment, gross 기타유형자산 IAS Government grants, other property, plant and equipment Accumulated depreciation, other property, plant and equipment Accumulated Impairment loss, other property, plant and equipment 정부보조금 감가상각누계액 손상차손누계액 () () () Investment property 투자부동산 Goodwill, gross 영업권 IAS 1.54 b, IAS 40.76, IAS c IAS 1.54 c, IAS a, IAS a, 3.B67 d Government grants, goodwill 정부보조금 () Intangible assets other than goodwill 영업권이외의무형자산 IAS 1.54 c, IAS b, IAS b, IAS e Brand names, gross 브랜드명 IAS a Government grants, brand names 정부보조금 () 8 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

8 Intangible exploration and evaluation assets, gross Government grants, intangible exploration and evaluation assets 무형탐사평가자산 정부보조금 IAS , 6.25 Mastheads and publishing titles, gross 제호와출판표제 IAS b Government grants, mastheads and publishing titles 정부보조금 Computer software, gross 컴퓨터소프트웨어 IAS c Government grants, computer software 정부보조금 () Licences and franchises, gross 라이선스와프랜차이즈 IAS d Government grants, licences and franchises Copyrights, patents and other industrial property rights, service and operating rights, gross Government grants, copyrights, patents and other industrial property rights, service and operating rights Recipes, formulae, models, designs and prototypes, gross Government grants, recipes, formulae, models, designs and prototypes Intangible assets under development, gross Government grants, intangible assets under development 정부보조금 저작권, 특허권, 기타산업재산권, 용역운영권 정부보조금 조리법, 공식, 모형, 설계및시제품 정부보조금 () () () () () IAS e IAS f 개발중인무형자산 IAS g 정부보조금 Other intangible assets, gross 기타무형자산 IAS Government grants, other intangible assets Investments accounted for using equity method 정부보조금 지분법적용투자지분 () () IAS 1.54 e, 8.24 a, 8.28 e Non-current biological assets, gross 비유동생물자산 IAS 1.54 f Government grants, non-current biological assets Accumulated Impairment loss, non-current biological assets Accumulated depreciation, non-current biological assets 정부보조금 손상차손누계액 감가상각누계액 () () () 2010/11 ( 구독신청 상담 02) ) 9

9 특집 Ⅰ Non-current receivables, gross 비유동채권 Allowance for doubtful acccount, non-current receivables 대손충당금 Deferred tax assets 이연법인세자산 () IAS 1.54 h, IAS 1.78 b IAS g (i), IAS 1.54 o, IAS 1.56 Other non-current financial assets 기타비유동금융자산 IAS 1.54 d Non-current financial assets available-for-sale Non-current financial assets held to maturity 비유동매도가능금융자산 비유동만기보유금융자산 Non-current fair value financial asset 비유동당기손익인식금융자산 Long-term loans and receivables, gross Present value discounts, non-current loans and receivables Allowance for doubtful acccount, non-current loans and receivables 장기대여금및수취채권 현재가치할인차금 대손충당금 Long-term financial Instruments 장기금융상품 Other non-current non-financial assets 기타비유동비금융자산 IAS 1.55 Total non-current assets 비유동자산합계 Current assets 유동자산 Inventories 재고자산 () () IAS 1.66, 8.33 b IAS 1.54 g, IAS 2.36 b, IAS 2.6, IAS 2.9 Raw materials, gross 원재료 IAS 2.37 Accumulated Impairment loss, raw materials 평가충당금 Merchandise, gross 상품 IAS 2.37 Accumulated Impairment loss, merchandise 평가충당금 Production supplies, gross 소모품 IAS 2.37 Accumulated Impairment loss, production supplies 평가충당금 Work in progress, gross 재공품 IAS 2.37 Accumulated Impairment loss, work in progress 평가충당금 () () () () 10 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

10 Finished goods, gross 제품 IAS 2.37 Accumulated Impairment loss, finished goods 평가충당금 Supplies, gross 저장품 Accumulated Impairment loss, supplies 평가충당금 () Goods in transit, gross 미착품 Accumulated Impairment loss, goods in transit 평가충당금 Other inventories, gross 기타재고 IAS 2.37 Accumulated Impairment loss, other inventories 평가충당금 Trade and other current receivables 매출채권및기타유동채권 Short-term trade Receivable 단기매출채권 Present value discounts, short-term trade Receivable Allowance for doubtful acccount, short-term trade Receivable 현재가치할인차금 대손충당금 Short-term other Receivables 단기미수금 Present value discounts, short-term other Receivables Allowance for doubtful acccount, short-term other Receivables 현재가치할인차금 대손충당금 Short-term accrued Income 단기미수수익 Allowance for doubtful acccount, short-term accrued Income 대손충당금 Short-term deposits Provided 단기보증금 Allowance for doubtful acccount, short-term deposits Provided 대손충당금 Short-term advance payments 단기선급금 Allowance for doubtful acccount, short-term advance payments 대손충당금 Short-term prepaid expenses 단기선급비용 () () () () () () () () () () IAS 1.54 h, IAS 1.78 b Current tax assets 당기법인세자산 IAS 1.54 n Current biological assets, gross 유동생물자산 IAS 1.54 f Government grants, current biological assets Accumulated Impairment loss, current biological assets 정부보조금 손상차손누계액 () () 2010/11 ( 구독신청 상담 02) ) 11

11 특집 Ⅰ Accumulated depreciation, current biological assets 감가상각누계액 Other current financial assets 기타유동금융자산 IAS 1.54 d Current available-for-sale financial assets Current financial assets held to maturity 유동매도가능금융자산 유동만기보유금융자산 Current fair value financial asset 유동당기손익인식금융자산 Short-term loans and receivables 단기대여금및수취채권 Present value discounts, Short-term loans and receivables Allowance for doubtful acccount, Short-term loans and receivables Short-term financial Instruments, gross 현재가치할인차금 대손충당금 단기금융상품 Other current non-financial assets 기타유동비금융자산 IAS 1.55 Cash and cash equivalents 현금및현금성자산 () () () IAS 1.54 i, IAS 7.45 Cash 현금 IAS 7.45 Cash on hand 보유현금 IAS 7.45 Balances with banks 예금잔액 IAS 7.45 Other demand deposits 기타요구불예금 IAS 7.45 Cash equivalents 현금성자산 IAS 7.45 Short-term deposits, classified as cash equivalents Short-term investments, classified as cash equivalents Bank overdrafts, classified as cash equivalents Other banking arrangements, classified as cash equivalents 현금성자산으로분류된단기예금 IAS 7.45 현금성자산으로분류된단기투자자산 IAS 7.45 현금성자산으로분류된당좌차월 () IAS 7.45 현금성자산으로분류된은행거래약정 IAS 7.45 Other cash and cash equivalents 기타현금및현금성자산 IAS 7.45 Total current assets other than assets or disposal groups classified as held for sale or as held for distribution to owners Non-current assets or disposal groups classified as held for sale or as held for distribution to owners 매각예정또는소유주에대한분배예정으로분류된자산이나처분자산집단이외의유동자산합계 매각예정또는소유주에대한분배예정으로분류된비유동자산이나처분자산집단 IAS 1.66 IAS 1.54 j 12 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

12 Non-current assets or disposal groups classified as held for sale Non-current assets or disposal groups classified as held for distribution to owners 매각예정으로분류된비유동자산이나처분자산집단 소유주에대한분배예정으로분류된비유동자산이나처분자산집단 Total current assets 유동자산합계 IAS 1.66 Total assets 자산총계 Equity 자본과부채 자본 IAS 1.55, 8.23, 8.28 c Issued capital 자본금 IAS 1.54 r Issued capital of common stock 보통주자본금 Issued capital of preferred stock 우선주자본금 Capital surplus 자본잉여금 Other Comprehensive income/loss accumulated amount 기타포괄손익누계액 Share premium 주식발행초과금 IAS 1.54 r Treasury shares 자기주식 () IAS 1.54 r, IAS Other equity interest 기타지분 IAS 1.54 r Retained earnings 이익잉여금 IAS 1.54 r Other reserves 기타적립금 IAS 1.54 r Legal Reserve 이익준비금 Voluntary Reserves 임의적립금 Revaluation surplus 재평가잉여금 Reserve of exchange differences on translation IAS 16.39, IAS 환산관련외환차이적립금 IAS b Reserve of cash flow hedges 현금흐름위험회피적립금 IAS 1.78 e Reserve of hedges of net investment in foreign operations Reserve of actuarial gains or losses on defined benefit plans Reserve of gains and losses on remeasuring available-for-sale financial assets 해외사업장순투자위험회피적립금 IAS 1.78 e 확정급여제도의 보험수리적 손익 적립금 매도가능금융자산의재측정손익적립금 IAS 19.93A IAS 1.78 e Reserve of share-based payments 주식기준보상적립금 IAS 1.78 e Equity attributable to owners of parent 지배기업의소유주에게귀속되는지분 IAS 1.54 r 2010/11 ( 구독신청 상담 02) ) 13

13 특집 Ⅰ Non-controlling interests 비지배지분 IAS 1.54 q Total equity 자본총계 Liabilities Non-current liabilities 부채 비유동부채 IAS 1.55, IAS 1.78 e, 1.24 a Non-current provisions 비유동충당부채 IAS 1.54 l Non-current provisions for employee benefits 비유동종업원급여충당부채 IAS 1.78 d Other long-term provisions 기타장기충당부채 IAS 1.78 d, IAS Long-term warranty provision 장기제품보증충당부채 IAS Long-term restructuring provision 장기구조조정충당부채 IAS Long-term legal proceedings provision Long-term onerous contracts provision Long-term provision for decommissioning, restoration and rehabilitation costs Long-term miscellaneous other provisions Long-term trade and other non-current payables 장기법적소송충당부채 IAS 장기손실부담계약충당부채 IAS 사후처리, 복구, 정화비용을위한장기충당부채 IAS 그밖의기타장기충당부채 IAS 장기매입채무및기타비유동채무 Long-Term trade Payables, gross 장기매입채무 Present value discounts, long-term trade Payables 현재가치할인차금 Long-Term other Payables, gross 장기미지급금 Present value discounts, long-term other Payables 현재가치할인차금 Long-Term accrued Expenses, gross 장기미지급비용 Present value discounts, long-term accrued Expenses Long-Term guarantee Deposit Rent, gross Present value discounts, long-term guarantee Deposit Rent 현재가치할인차금 장기임대보증금 현재가치할인차금 Long-Term withholdings Banks 장기예수금 Long-Term advances Customers 장기선수금 () () () () 14 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

14 Long-term borrowings, gross 장기차입금 Present value discounts, long-term borrowings 현재가치할인차금 Post-employment benefit obligations 퇴직급여채무 Present value of defined benefit obligation 확정급여채무의현재가치 Fair value of plan assets 사외적립자산의공정가치 () () Non-current payables 비유동채무 IAS 1.54 k Deferred tax liabilities 이연법인세부채 IAS g (i), IAS 1.54 o, IAS 1.56 Other non-current financial liabilities 기타비유동금융부채 IAS 1.54 m Other non-current non-financial liabilities 기타비유동비금융부채 IAS 1.55 Total non-current liabilities 비유동부채합계 IAS 1.69 Current liabilities 유동부채 Current provisions 유동충당부채 IAS 1.54 l Current provisions for employee benefits 유동종업원급여충당부채 IAS 1.78 d Other short-term provisions 기타단기충당부채 IAS 1.78 d, IAS Short-term warranty provision 단기제품보증충당부채 IAS Short-term restructuring provision 단기구조조정충당부채 IAS Short-term legal proceedings provision Short-term onerous contracts provision Short-term provision for decommissioning, restoration and rehabilitation costs Short-term miscellaneous other provisions 단기법적소송충당부채 IAS 단기손실부담계약충당부채 IAS 사후처리, 복구, 정화비용을위한단기충당부채 IAS 그밖의기타단기충당부채 IAS Trade and other current payables 매입채무및기타유동채무 IAS 1.54 k Short-term trade Payables 단기매입채무 Short-term other Payables 단기미지급금 Present value discounts, short-term other Payables 현재가치할인차금 Short-term accrued Expenses 단기미지급비용 Short-term guarantee Deposit Rent 단기임대보증금 () 2010/11 ( 구독신청 상담 02) ) 15

15 특집 Ⅰ Short-term withholdings 단기예수금 Short-term advances Customers 단기선수금 Short-term borrowings 단기차입금 Current portion of long-term borrowings 유동성장기차입금 IAS 1.54 m Payments of Income taxes payable 미지급법인세 Current tax liabilities 당기법인세부채 IAS 1.54 n Other current financial liabilities 기타유동금융부채 IAS 1.54 m Other current non-financial liabilities 기타유동비금융부채 IAS 1.55 Total current liabilities other than liabilities included in disposal groups classified as held for sale Liabilities included in disposal groups classified as held for sale 매각예정으로분류된처분자산집단에포함된부채이외의유동부채합계 매각예정으로분류된처분자산집단에포함된부채 IAS 1.66 IAS 1.54 p Total current liabilities 유동부채합계 IAS 1.69 Total liabilities 부채총계 IAS 1 - Structure and content, 8.23, 8.28 d Total equity and liabilities 자본과부채총계 IAS 1.55 재무상태표 ( 유동성배열법 ) - 연결재무제표 [D220000] Statement of financial position, order of liquidity - Consolidated financial statements Statement of financial position Assets [D220000] 재무상태표, 유동성배열법 - 연결재무제표 재무상태표 Property, plant and equipment 유형자산 자산 IAS 1.54 a, IAS e Land, gross 토지 IAS a Government grants, land 정부보조금 () Accumulated Impairment loss, land 손상차손누계액 () Buildings, gross 건물 IAS b Government grants, buildings 정부보조금 () Accumulated depreciation, buildings 감가상각누계액 () 16 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

16 Accumulated Impairment loss, buildings 손상차손누계액 () Structure, gross 구축물 Government grants, structure 정부보조금 () Accumulated depreciation, structure 감가상각누계액 () Accumulated Impairment loss, structure 손상차손누계액 () Machinery, gross 기계장치 IAS c Government grants, machinery 정부보조금 () Accumulated depreciation, machinery 감가상각누계액 () Accumulated Impairment loss, machinery 손상차손누계액 Vehicles, gross 차량운반구 IAS Customer's donation, vehicles 정부보조금 () Accumulated depreciation, vehicles 감가상각누계액 () Accumulated Impairment loss, vehicles 손상차손누계액 () Fixtures and fittings, gross 집기 IAS g Government grants, fixtures and fittings 정부보조금 () Accumulated depreciation, fixtures and fittings Accumulated Impairment loss, fixtures and fittings 감가상각누계액 손상차손누계액 Office equipment, gross 사무용비품 IAS h Government grants, office equipment 정부보조금 () Accumulated depreciation, office equipment Accumulated Impairment loss, office equipment Tangible exploration and evaluation assets, gross Government grants, tangible exploration and evaluation assets Accumulated depreciation, tangible exploration and evaluation assets Accumulated Impairment loss, tangible exploration and evaluation assets 감가상각누계액 손상차손누계액 () () () () () 유형탐사평가자산 6.25 정부보조금 감가상각누계액 손상차손누계액 Construction in progress, gross 건설중인자산 IAS Government grants, construction in progress Accumulated depreciation, construction in progress 정부보조금 감가상각누계액 () () () () () 2010/11 ( 구독신청 상담 02) ) 17

17 특집 Ⅰ Accumulated Impairment loss, construction in progress Other property, plant and equipment, gross Government grants, other property, plant and equipment Accumulated depreciation, other property, plant and equipment Accumulated Impairment loss, other property, plant and equipment 손상차손누계액 () 기타유형자산 IAS 정부보조금 감가상각누계액 손상차손누계액 Investment property 투자부동산 Goodwill, gross 영업권 Government grants, goodwill 정부보조금 () Intangible assets other than goodwill 영업권이외의무형자산 () () () IAS 1.54 b, IAS 40.76, IAS c IAS 1.54 c, IAS a, IAS a, 3.B67 d IAS 1.54 c, IAS b, IAS b, IAS e Brand names, gross 브랜드명 IAS a Government grants, brand names 정부보조금 () Intangible exploration and evaluation assets, gross Government grants, intangible exploration and evaluation assets 무형탐사평가자산 정부보조금 IAS , 6.25 Mastheads and publishing titles, gross 제호와출판표제 IAS b Government grants, mastheads and publishing titles 정부보조금 Computer software, gross 컴퓨터소프트웨어 IAS c Government grants, computer software 정부보조금 () Licences and franchises, gross 라이선스와프랜차이즈 IAS d Government grants, licences and franchises Copyrights, patents and other industrial property rights, service and operating rights, gross 정부보조금 저작권, 특허권, 기타산업재산권, 용역운영권 () () () IAS e 18 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

18 Government grants, copyrights, patents and other industrial property rights, service and operating rights Recipes, formulae, models, designs and prototypes, gross Government grants, recipes, formulae, models, designs and prototypes Intangible assets under development, gross Government grants, intangible assets under development 정부보조금 조리법, 공식, 모형, 설계및시제품 정부보조금 () () IAS f 개발중인무형자산 IAS g 정부보조금 Other intangible assets, gross 기타무형자산 IAS Government grants, other intangible assets 정부보조금 Other financial assets 기타금융자산 IAS 1.54 d Available-for-sale financial assets 매도가능금융자산 Financial assets held to maturity 만기보유금융자산 Fair value financial asset 당기손익인식금융자산 Loans and receivables, gross 대여금및수취채권 Present value discounts, loans and receivables 현재가치할인차금 Financial Instruments 금융상품 Other non-financial assets 기타비금융자산 IAS 1.55 Investments accounted for using equity method 지분법적용투자지분 Biological assets, gross 생물자산 Government grants, biological assets 정부보조금 () Accumulated Impairment loss, biological assets Accumulated depreciation, biological assets Non-current assets or disposal groups classified as held for sale or as held for distribution to owners Non-current assets or disposal groups classified as held for sale 손상차손누계액 감가상각누계액 매각예정또는소유주에대한분배예정으로분류된비유동자산이나처분자산집단 매각예정으로분류된비유동자산이나처분자산집단 () () () () () IAS 1.54 e, 8.24 a, 8.28 e IAS 1.54 f, IAS IAS 1.54 j /11 ( 구독신청 상담 02) ) 19

19 특집 Ⅰ Non-current assets or disposal groups classified as held for distribution to owners 소유주에대한분배예정으로분류된비유동자산이나처분자산집단 Inventories 재고자산 5.38 IAS 1.54 g, IAS 2.36 b, IAS 2.6, IAS 2.9 Raw materials, gross 원재료 IAS 2.37 Accumulated Impairment loss, raw materials 평가충당금 Merchandise, gross 상품 IAS 2.37 Accumulated Impairment loss, merchandise 평가충당금 Production supplies, gross 소모품 IAS 2.37 Accumulated Impairment loss, production supplies 평가충당금 Work in progress, gross 재공품 IAS 2.37 Accumulated Impairment loss, work in progress 평가충당금 Finished goods, gross 제품 IAS 2.37 Accumulated Impairment loss, finished goods 평가충당금 Supplies, gross 저장품 Accumulated Impairment loss, supplies 평가충당금 () Goods in transit, gross 미착품 Accumulated Impairment loss, goods in transit 평가충당금 Other inventories, gross 기타재고 IAS 2.37 Accumulated Impairment loss, other inventories 평가충당금 Current tax assets 당기법인세자산 IAS 1.54 n Deferred tax assets 이연법인세자산 Trade and other receivables 매출채권및기타채권 Trade Receivable, gross 매출채권 Present value discounts, trade Receivable 현재가치할인차금 () () () () () () () () IAS g (i), IAS 1.54 o, IAS 1.56 IAS 1.54 h, IAS 1.78 b 20 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

20 Allowance for doubtful acccount, trade Receivable 대손충당금 Other Receivables, gross 미수금 Present value discounts, other Receivables Allowance for doubtful acccount, other Receivables 현재가치할인차금 대손충당금 Accrued Income, gross 미수수익 Allowance for doubtful acccount, accrued Income 대손충당금 Deposits Provided, gross 보증금 Allowance for doubtful acccount, deposits Provided 대손충당금 Advance payments, gross 선급금 Allowance for doubtful acccount, advance payments 대손충당금 Prepaid expenses, gross 선급비용 Cash and cash equivalents 현금및현금성자산 () () () () () () IAS 1.54 i, IAS 7.45 Cash 현금 IAS 7.45 Cash on hand 보유현금 IAS 7.45 Balances with banks 예금잔액 IAS 7.45 Other demand deposits 기타요구불예금 IAS 7.45 Cash equivalents 현금성자산 IAS 7.45 Short-term deposits, classified as cash equivalents Short-term investments, classified as cash equivalents Bank overdrafts, classified as cash equivalents Other banking arrangements, classified as cash equivalents 현금성자산으로분류된단기예금 IAS 7.45 현금성자산으로분류된단기투자자산 IAS 7.45 현금성자산으로분류된당좌차월 () IAS 7.45 현금성자산으로분류된은행거래약정 IAS 7.45 Other cash and cash equivalents 기타현금및현금성자산 IAS 7.45 Total assets 자산총계 Equity and liabilities Equity 자본과부채 자본 IAS 1.55, 8.23, 8.28 c Issued capital 자본금 IAS 1.54 r 2010/11 ( 구독신청 상담 02) ) 21

21 특집 Ⅰ Issued capital of common stock 보통주자본금 Issued capital of preferred stock 우선주자본금 Capital surplus 자본잉여금 Other Comprehensive income/loss accumulated amount 기타포괄손익누계액 Share premium 주식발행초과금 IAS 1.54 r Treasury shares 자기주식 () IAS 1.54 r, IAS Other equity interest 기타지분 IAS 1.54 r Retained earnings 이익잉여금 IAS 1.54 r Other reserves 기타적립금 IAS 1.54 r Legal Reserve 이익준비금 Voluntary Reserves 임의적립금 Revaluation surplus 재평가잉여금 Reserve of exchange differences on translation IAS 16.39, IAS 환산관련외환차이적립금 IAS b Reserve of cash flow hedges 현금흐름위험회피적립금 IAS 1.78 e Reserve of hedges of net investment in foreign operations Reserve of actuarial gains or losses on defined benefit plans Reserve of gains and losses on remeasuring available-for-sale financial assets 해외사업장순투자위험회피적립금 IAS 1.78 e 확정급여제도의 보험수리적 손익 적립금 매도가능금융자산의재측정손익적립금 IAS 19.93A IAS 1.78 e Reserve of share-based payments 주식기준보상적립금 IAS 1.78 e Equity attributable to owners of parent 지배기업의소유주에게귀속되는지분 IAS 1.54 r Non-controlling interests 비지배지분 IAS 1.54 q Total equity 자본총계 Liabilities Trade and other payables 매입채무및기타채무 Trade Payables, gross 매입채무 Present value discounts, trade Payables 현재가치할인차금 () Other Payables, gross 미지급금 Present value discounts, other Payables 현재가치할인차금 () Accrued Expenses, gross 미지급비용 부채 IAS 1.55, IAS 1.78 e, 1.24 a 22 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

22 Present value discounts, accrued Expenses 현재가치할인차금 Guarantee Deposit Rent, gross 임대보증금 Present value discounts, guarantee Deposit Rent 현재가치할인차금 Withholdings Banks 예수금 Advances Customers 선수금 () () Provisions 충당부채 IAS 1.54 l Provisions for employee benefits 종업원급여충당부채 Other provisions 기타충당부채 IAS 1.78 d, IAS IAS 1.78 d, IAS Warranty provision 제품보증충당부채 IAS Restructuring provision 구조조정충당부채 IAS Legal proceedings provision 법적소송충당부채 IAS Onerous contracts provision 손실부담계약충당부채 IAS Provision for decommissioning, restoration and rehabilitation costs 사후처리, 복구, 정화비용을위한충당부채 IAS Miscellaneous other provisions 그밖의기타충당부채 IAS Borrowings 차입금 IAS 1.54 m Payments of Income taxes payable 미지급법인세 post-employment benefit obligations 퇴직급여채무 Present value of defined benefit obligation 확정급여채무의현재가치 Fair value of plan assets 사외적립자산의공정가치 () Other financial liabilities 기타금융부채 IAS 1.54 m Other non-financial liabilities 기타비금융부채 IAS 1.55 Current tax liabilities 당기법인세부채 IAS 1.54 n Deferred tax liabilities 이연법인세부채 Liabilities included in disposal groups classified as held for sale 매각예정으로분류된처분자산집단에포함된부채 Total liabilities 부채총계 IAS g (i), IAS 1.54 o, IAS 1.56 IAS 1.54 p IAS 1 - Structure and content, 8.23, 8.28 d Total equity and liabilities 자본과부채총계 IAS /11 ( 구독신청 상담 02) ) 23

23 특집 Ⅰ 손익계산서 ( 기능별분류 ) - 연결재무제표 [D310000] Income statement, by function of expense - Consolidated financial statements Income statement [D310000] 손익계산서, 기능별분류 - 연결재무제표 손익계산서 Profit (loss) 당기순이익 ( 손실 ) Revenue(Sales) 수익 ( 매출액 ) Revenue(Sales) from sale of goods 재화의판매로인한수익 ( 매출액 ) Revenue(Sales) from rendering of services Revenue(Sales) from construction contracts 용역의제공으로인한수익 ( 매출액 ) 건설계약으로인한수익 ( 매출액 ) Revenue(Sales) from royalties 로열티수익 ( 매출액 ) Revenue(Sales) from interest 이자수익 ( 매출액 ) Revenue(Sales) from dividends 배당수익 ( 매출액 ) IAS b (i) IAS b (ii) IAS a, IAS b, IFRIC b IAS b (iv) IAS b (iii), 8.23 c, 8.28 e IAS b (v) Other Revenue(Sales) 기타수익 ( 매출액 ) IAS b Total Revenue(Sales) 수익 ( 매출액 ) 합계 Cost of sales Cost of sales from sale of goods Cost of sales from rendering of services Cost of sales from construction contracts Cost of sales from royalties 매출원가 재화의판매로인한수익 ( 매출액 ) 에대한매출원가 용역의제공으로인한수익 ( 매출액 ) 에대한매출원가 건설계약으로인한수익 ( 매출액 ) 에대한매출원가 로열티수익 ( 매출액 ) 에대한매출원가 Cost of sales from interest 이자수익 ( 매출액 ) 에대한매출원가 () Cost of sales from dividends 배당수익 ( 매출액 ) 에대한매출원가 () Other cost of sales 기타수익 ( 매출액 ) 에대한매출원가 () () () () () IAS 1.102, IAS 1.103, IAS 1.82 a, IAS b, 8.28 a 24 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

24 Total cost of sales 매출원가합계 () Gross profit 매출총이익 Gains arising from derecognition of financial assets measured at amortised cost Losses arising from derecognition of financial assets measured at amortised cost Other income 상각후원가로측정하는금융자산의제거로부터발생한이익 상각후원가로측정하는금융자산의제거로부터발생한손실 기타수익 () IAS 1.103, IAS 1.99 IAS 1.103, IAS 1.99 E f f e c t i v e IAS 1.82 aa, E f f e c t i v e A E f f e c t i v e IAS 1.82 aa, E f f e c t i v e A Reversals of inventories 재고자산감액환입 IAS 1.98 a Reversals of property, plant and equipment Reversal of provisions for cost of restructuring Gains on disposals of property, plant and equipment 유형자산감액환입 IAS 1.98 a 구조조정충당부채의환입 IAS 1.98 b 유형자산처분이익 IAS 1.97 Other reversals of provisions 기타충당부채의환입 IAS 1.98 g Gains from government grants 정부보조금으로인한이익 IAS Reversal Allowance Doubtful Accounts 대손충당금환입 Total other income 기타수익의합계 Selling general administrative expenses 판매비와관리비 Salaries wages 급여 () Provision for severance indemnities 퇴직급여 () Employee benefits 복리후생비 () Insurance premiums 보험료 () Depreciation expense 감가상각비 () Amortisation expense 무형자산상각비 () Commissions 지급수수료 () Advertising expenses 광고선전비 () Training Expenses 교육훈련비 () IAS 1.102, IAS 1.103, IAS b (iv) 2010/11 ( 구독신청 상담 02) ) 25

25 특집 Ⅰ Vehicle maintenance expenses 차량유지비 () Publication expenses 도서인쇄비 () Entertainment expenses 접대비 () Rental expenses 임차료 () Communication expenses 통신비 () Freight expenses 운반비 () Taxes dues 세금과공과 () Supply expenses 소모품비 () Utility expenses 수도광열비 () Repair expenses 수선비 () Ordinary development expense 경상개발비 () Travel expenses 여비교통비 () Total selling general administrative expenses 판매비와관리비합계 Distribution costs 물류원가 () Administrative expenses 관리비 () Other expense 기타비용 () IAS 1.103, IAS 1.99 IAS 1.103, IAS 1.99, IAS b (vi) Write-downs of inventories 재고자산감액 () IAS 1.98 a Write-downs of property, plant and equipment 유형자산감액 () IAS 1.98 a Expense of restructuring activities 구조조정활동의비용 () IAS 1.98 b Losses on disposals of property, plant and equipment 유형자산처분손실 () IAS 1.97 Losses from government grants 정부보조금으로인한손실 () IAS Total other expense 기타비용의합계 () Difference between carrying amount of non-cash assets distributed and carrying amount of dividends payable 분배할비현금자산의장부금액과미지급배당금의장부금액의차이 IAS 1.103, IAS 1.99 () IFRIC Gains (losses) on net monetary position 순화폐성자산에대한이익 ( 손실 ) IAS 29.9 Operating Income(Loss) 영업이익 ( 손실 ) Other gains (losses) 기타이익 ( 손실 ) Gains (losses) on disposals of investments Gains (losses) on disposals of other non-current assets 투자자산처분이익 ( 손실 ) IAS 1.98 d 기타비유동자산처분이익 ( 손실 ) IAS 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

26 Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid 소멸된금융부채의장부금액과지급된금액사이의차이에서발생한이익 ( 손실 ) E f f e c t i v e IFRIC Gains (losses) on litigation settlements 소송사건의이익 ( 비용 ) IAS 1.98 f Gain on foreign exchagne translations 외화환산이익 Gains Foreign Currency Transactions 외환차익 Miscellaneou sincome 잡이익 Donations 기부금 () Loss on foreign exchagne translations 외화환산손실 () Losses Foreign Currency Transactions 외환차손 () Loss on disposition of receivables 매출채권처분손실 () Miscellaneous Losses 잡손실 () Total other gains (losses) 기타이익 ( 손실 ) 합계 Finance income 금융수익 Interest income 이자수익 Dividend Income 배당금수익 IAS 1.102, IAS Total finance income 금융수익합계 7.IG13 Finance costs 금융원가 Interest expenses 이자비용 () Total finance costs 금융원가합계 () IAS 1.82 b Share of profit (loss) of associates and joint ventures accounted for using equity method Gains (losses) arising from difference between previous carrying amount and fair value of financial assets reclassified as measured at fair value 지분법적용대상인관계기업과조인트벤처의당기순손익에대한지분 공정가치로측정된재분류된금융자산의전기장부금액과공정가치의차이로부터발생한이익 ( 손실 ) Profit (loss) before tax 법인세비용차감전순이익 ( 손실 ) IAS 1.82 c E f f e c t i v e IAS 1.82 ca IAS 1.102, IAS Income tax expense 법인세비용 () IAS 1.82 d Profit (loss) from continuing operations 계속영업이익 ( 손실 ) IAS 1.82 f Profit (loss) from discontinued operations 중단영업이익 ( 손실 ) Profit (loss) 당기순이익 ( 손실 ) IAS 1.82 e, 5.33 a IAS d (i), IAS 1.82 f, 1.24 b, 8.23, 8.28 b 2010/11 ( 구독신청 상담 02) ) 27

27 특집 Ⅰ Profit (loss), attributable to Profit (loss), attributable to owners of parent Profit (loss), attributable to non-controlling interests Earnings per share Basic earnings per share Basic earnings (loss) per share from continuing operations Basic earnings (loss) per share from discontinued operations 당기순이익 ( 손실 ) 의귀속 지배기업의소유주에게귀속되는당기순이익 ( 손실 ) 비지배지분에귀속되는당기순이익 ( 손실 ) 주당이익 기본주당이익 IAS 1.83 a (ii) IAS 1.83 a (i) 계속영업기본주당이익 ( 손실 ). IAS 중단영업기본주당이익 ( 손실 ). IAS Basic earnings (loss) per share 기본주당이익 ( 손실 ). IAS Diluted earnings per share Diluted earnings (loss) per share from continuing operations Diluted earnings (loss) per share from discontinued operations 희석주당순이익 계속영업희석주당이익 ( 손실 ). IAS 중단영업희석주당이익 ( 손실 ). IAS Diluted earnings (loss) per share 희석주당이익 ( 손실 ). IAS 손익계산서 ( 성격별분류 ) - 연결재무제표 [D320000] Income statement, by nature of expense - Consolidated financial statements Income statement [D320000] 손익계산서, 성격별분류 - 연결재무제표 손익계산서 Profit (loss) 당기순이익 ( 손실 ) Sales(Revenue) 매출액 ( 수익 ) Gains arising from derecognition of financial assets measured at amortised cost 상각후원가로측정하는금융자산의제거로부터발생한이익 IAS 1.102, IAS 1.103, IAS 1.82 a, IAS b, 8.28 a E f f e c t i v e IAS 1.82 aa, E f f e c t i v e A 28 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

28 Losses arising from derecognition of financial assets measured at amortised cost Other income 상각후원가로측정하는금융자산의제거로부터발생한손실 기타수익 () E f f e c t i v e IAS 1.82 aa, E f f e c t i v e A Reversals of inventories 재고자산감액환입 IAS 1.98 a Reversals of property, plant and equipment Reversal of provisions for cost of restructuring Gains on disposals of property, plant and equipment 유형자산감액환입 IAS 1.98 a 구조조정충당부채의환입 IAS 1.98 b 유형자산처분이익 IAS 1.97 Other reversals of provisions 기타충당부채의환입 IAS 1.98 g Gains from government grants 정부보조금으로인한이익 IAS Reversal Allowance Doubtful Accounts 대손충당금환입 Total other income 기타수익의합계 Changes in inventories of finished goods and work in progress Other work performed by entity and capitalised 제품과재공품의변동 기업이수행한용역으로서자본화되어있는부분 Raw materials and consumables used 원재료와소모품의사용액 () Employee benefits expense 종업원급여비용 () IAS 1.102, IAS 1.103, IAS b (iv) IAS 1.102, IAS 1.99 IAS 1.102, IAS 1.99 IAS 1.102, IAS 1.99 Wages and salaries 임금 () IAS 19.8 Social security contributions 사회보장분담금 () IAS 19.8 Other short-term employee benefits 기타단기종업원급여 () IAS 19.8 Post-employment benefit expense, defined contribution plans Post-employment benefit expense, defined benefit plans 퇴직급여비용, 확정기여제도 () IAS 퇴직급여비용, 확정급여제도 () IAS A g Termination benefits expense 해고급여비용 () IAS Share-based payment transactions 주식기준보상거래 () 2.51 a Other long-term benefits 기타장기급여 () IAS Other employee expense 기타종업원비용 () IAS 19.4 Total employee benefits expense 종업원급여비용합계 () IAS 1.102, IAS /11 ( 구독신청 상담 02) ) 29

29 특집 Ⅰ Depreciation and amortisation expense 감가상각비와상각비 () Reversal of impairment loss (impairment loss) recognised in profit or loss Other expense 당기손익으로인식된손상차손 ( 환입 ) 기타비용 () IAS 1.102, IAS 1.99, 8.23 e, 8.28 e IAS 1.102, IAS 1.99 Write-downs of inventories 재고자산감액 () IAS 1.98 a Write-downs of property, plant and equipment 유형자산감액 () IAS 1.98 a Expense of restructuring activities 구조조정활동의비용 () IAS 1.98 b Losses on disposals of property, plant and equipment 유형자산처분손실 () IAS 1.97 Losses from government grants 정부보조금으로인한손실 () IAS Total other expense 기타비용의합계 () Difference between carrying amount of non-cash assets distributed and carrying amount of dividends payable 분배할비현금자산의장부금액과미지급배당금의장부금액의차이 IAS 1.103, IAS 1.99 () IFRIC Gains (losses) on net monetary position 순화폐성자산에대한이익 ( 손실 ) IAS 29.9 Operating Income(Loss) 영업이익 ( 손실 ) Other gains (losses) 기타이익 ( 손실 ) Gains (losses) on disposals of investments Gains (losses) on disposals of other non-current assets Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid 투자자산처분이익 ( 손실 ) IAS 1.98 d 기타비유동자산처분이익 ( 손실 ) IAS 1.97 소멸된금융부채의장부금액과지급된금액사이의차이에서발생한이익 ( 손실 ) E f f e c t i v e IFRIC Gains (losses) on litigation settlements 소송사건의이익 ( 비용 ) IAS 1.98 f Gain on foreign exchagne translations 외화환산이익 Gains Foreign Currency Transactions 외환차익 Miscellaneou sincome 잡이익 Donations 기부금 () Loss on foreign exchagne translations 외화환산손실 () Losses Foreign Currency Transactions 외환차손 () Loss on disposition of receivables 매출채권처분손실 () Miscellaneous Losses 잡손실 () 30 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

30 Total other gains (losses) 기타이익 ( 손실 ) 합계 Finance income 금융수익 Interest income 이자수익 Dividend Income 배당금수익 IAS 1.102, IAS Total finance income 금융수익합계 7.IG13 Finance costs 금융원가 Interest expenses 이자비용 () Total finance costs 금융원가합계 () IAS 1.82 b Share of profit (loss) of associates and joint ventures accounted for using equity method Gains (losses) arising from difference between previous carrying amount and fair value of financial assets reclassified as measured at fair value 지분법적용대상인관계기업과조인트벤처의당기순손익에대한지분 공정가치로측정된재분류된금융자산의전기장부금액과공정가치의차이로부터발생한이익 ( 손실 ) Profit (loss) before tax 법인세비용차감전순이익 ( 손실 ) IAS 1.82 c E f f e c t i v e IAS 1.82 ca IAS 1.102, IAS Income tax expense 법인세비용 () IAS 1.82 d Profit (loss) from continuing operations 계속영업이익 ( 손실 ) IAS 1.82 f Profit (loss) from discontinued operations 중단영업이익 ( 손실 ) Profit (loss) 당기순이익 ( 손실 ) Profit (loss), attributable to Profit (loss), attributable to owners of parent Profit (loss), attributable to non-controlling interests Earnings per share Basic earnings per share Basic earnings (loss) per share from continuing operations Basic earnings (loss) per share from discontinued operations 당기순이익 ( 손실 ) 의귀속 지배기업의소유주에게귀속되는당기순이익 ( 손실 ) 비지배지분에귀속되는당기순이익 ( 손실 ) 주당이익 기본주당이익 IAS 1.82 e, 5.33 a IAS d (i), IAS 1.82 f, 1.24 b, 8.23, 8.28 b IAS 1.83 a (ii) IAS 1.83 a (i) 계속영업기본주당이익 ( 손실 ). IAS 중단영업기본주당이익 ( 손실 ). IAS Basic earnings (loss) per share 기본주당이익 ( 손실 ). IAS Diluted earnings per share 희석주당순이익 2010/11 ( 구독신청 상담 02) ) 31

31 특집 Ⅰ Diluted earnings (loss) per share from continuing operations Diluted earnings (loss) per share from discontinued operations 계속영업희석주당이익 ( 손실 ). IAS 중단영업희석주당이익 ( 손실 ). IAS Diluted earnings (loss) per share 희석주당이익 ( 손실 ). IAS 포괄손익계산서 - 연결재무제표 [D410000] Statement of comprehensive income - Consolidated financial statements Statement of comprehensive income [D410000] 포괄손익계산서 - 연결재무제표 포괄손익계산서 Profit (loss) 당기순이익 ( 손실 ) Other comprehensive income Components of other comprehensive income, net of tax 기타포괄손익 법인세비용차감후기타포괄손익의구성요소 Exchange differences on translation 외화환산외환차이 Gains (losses) on exchange differences on translation, net of tax Reclassification adjustments on exchange differences on translation, net of tax Other comprehensive income, net of tax, exchange differences on translation Available-for-sale financial assets Gains (losses) on remeasuring available-for-sale financial assets, net of tax Reclassification adjustments on available-for-sale financial assets, net of tax 외화환산외환차이의손 ) 세후차익 ( 차 외화환산외환차이의세후재분류조정 외화환산외환차이의세후기타포괄손익 매도가능금융자산 매도가능금융자산의세후재측정이익 ( 손실 ) 매도가능금융자산의세후재분류조정 () IAS d (i), IAS 1.82 f, 1.24 b, 8.23, 8.28 b IAS 1.91 a () IAS 1.92 () IAS 1.82 g, IAS 1.91 a IAS 1.91 a, 7.20 a (ii) IAS 1.92, 7.20 a (ii) 32 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

32 Other comprehensive income, net of tax, available-for-sale financial assets Cash flow hedges Gains (losses) on cash flow hedges, net of tax Reclassification adjustments on cash flow hedges, net of tax Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction Other comprehensive income, net of tax, cash flow hedges Hedges of net investments in foreign operations Gains (losses) on hedges of net investments in foreign operations, net of tax Reclassification adjustments on hedges of net investments in foreign operations, net of tax Other comprehensive income, net of tax, hedges of net investments in foreign operations Other comprehensive income, net of tax, gains (losses) from investments in equity instruments Other comprehensive income, net of tax, gains (losses) on revaluation Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans Share of other comprehensive income of associates and joint ventures accounted for using equity method Income (expense) recognised in other comprehensive income relating to non-current assets or disposal group classified as held for sale 매도가능금융자산의세후기타포괄손익 현금흐름위험회피 현금흐름위험회피의손 ) 세후차익 ( 차 현금흐름위험회피의세후재분류조정 비금융자산 ( 부채 ) 를취득하거나부담하는거래가발생가능성이매우높은위험회피대상예상거래에서재분류조정으로자본에서장부금액으로재분류되는금액 현금흐름위험회피의세후기타포괄손익 해외사업장순투자의위험회피 해외사업장순투자의세후이익 ( 손실 ) 해외사업장순투자의세후재분류조정 해외사업장순투자의세후기타포괄손익 위험회피의 위험회피의 위험회피의 지분상품에대한투자자산의세후기타포괄손익 자산재평가차익 ( 차손 ) 의세후기타포괄손익 확정급여제도의보험수리적손익의세후기타포괄손익 지분법적용대상인관계기업과조인트벤처의기타포괄손익에대한지분 매각예정으로분류된비유동자산이나처분자산집단과관련한기타포괄손익으로인식된수익 ( 비용 ) () () IAS 1.82 g, IAS 1.91 a IAS 1.91 a, 7.23 c IAS 1.92, 7.23 d IAS 1.95, 7.23 e IAS 1.82 g, IAS 1.91 a IAS 1.91 a () IAS 1.92 IAS 1.82 g, IAS 1.91 a E f f e c t i v e IAS 1.7 d IAS 1.82 g, IAS 1.91 a IAS 1.82 g, IAS A h, IAS 1.91 a IAS 1.82 h, IAS 1.91 a /11 ( 구독신청 상담 02) ) 33

33 특집 Ⅰ Other comprehensive income 기타포괄손익 Total comprehensive income 총포괄손익 Comprehensive income attributable to Comprehensive income, attributable to owners of parent Comprehensive income, attributable to non-controlling interests 포괄손익의귀속 포괄손익, 지배기업의소유주에게귀속되는지분 포괄손익, 비지배지분 IAS d (ii), IAS 1.91 a IAS a, IAS 1.82 i, 1.24 b IAS a, IAS 1.83 b (ii) IAS a, IAS 1.83 b (i) 단일포괄손익계산서 ( 기능별분류 ) - 연결재무제표 [D431410] Statement of comprehensive income, by function of expense - Consolidated financial statements Statement of comprehensive income [D431410] 포괄손익계산서, 기능별분류 - 연결재무제표 포괄손익계산서 Profit (loss) 당기순이익 ( 손실 ) Revenue(Sales) 수익 ( 매출액 ) Revenue(Sales) from sale of goods 재화의판매로인한수익 ( 매출액 ) Revenue(Sales) from rendering of services Revenue(Sales) from construction contracts 용역의제공으로인한수익 ( 매출액 ) 건설계약으로인한수익 ( 매출액 ) Revenue(Sales) from royalties 로열티수익 ( 매출액 ) Revenue(Sales) from interest 이자수익 ( 매출액 ) Revenue(Sales) from dividends 배당수익 ( 매출액 ) IAS b (i) IAS b (ii) IAS a, IAS b, IFRIC b IAS b (iv) IAS b (iii), 8.23 c, 8.28 e IAS b (v) Other Revenue(Sales) 기타수익 ( 매출액 ) IAS b 34 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

34 Total Revenue(Sales) 수익 ( 매출액 ) 합계 Cost of sales Cost of sales from sale of goods Cost of sales from rendering of services Cost of sales from construction contracts 매출원가 재화의판매로인한수익 ( 매출액 ) 에대한매출원가 용역의제공으로인한수익 ( 매출액 ) 에대한매출원가 건설계약으로인한수익 ( 매출액 ) 에대한매출원가 Cost of sales from royalties 로열티수익 ( 매출액 ) 에대한매출원가 () Cost of sales from interest 이자수익 ( 매출액 ) 에대한매출원가 () Cost of sales from dividends 배당수익 ( 매출액 ) 에대한매출원가 () Other cost of sales 기타수익 ( 매출액 ) 에대한매출원가 () Total cost of sales 매출원가합계 () () () () IAS 1.102, IAS 1.103, IAS 1.82 a, IAS b, 8.28 a IAS 1.103, IAS 1.99 Gross profit 매출총이익 IAS Gains arising from derecognition of financial assets measured at amortised cost Losses arising from derecognition of financial assets measured at amortised cost Other income 상각후원가로측정하는금융자산의제거로부터발생한이익 상각후원가로측정하는금융자산의제거로부터발생한손실 기타수익 () E f f e c t i v e IAS 1.82 aa, E f f e c t i v e A E f f e c t i v e IAS 1.82 aa, E f f e c t i v e A Reversals of inventories 재고자산감액환입 IAS 1.98 a Reversals of property, plant and equipment Reversal of provisions for cost of restructuring Gains on disposals of property, plant and equipment 유형자산감액환입 IAS 1.98 a 구조조정충당부채의환입 IAS 1.98 b 유형자산처분이익 IAS 1.97 Other reversals of provisions 기타충당부채의환입 IAS 1.98 g 2010/11 ( 구독신청 상담 02) ) 35

35 특집 Ⅰ Gains from government grants 정부보조금으로인한이익 IAS Reversal Allowance Doubtful Accounts 대손충당금환입 Total other income 기타수익의합계 Selling general administrative expenses 판매비와관리비 Salaries wages 급여 () Provision for severance indemnities 퇴직급여 () Employee benefits 복리후생비 () Insurance premiums 보험료 () Depreciation expense 감가상각비 () Amortisation expense 무형자산상각비 () Commissions 지급수수료 () Advertising expenses 광고선전비 () Training Expenses 교육훈련비 () Vehicle maintenance expenses 차량유지비 () Publication expenses 도서인쇄비 () Entertainment expenses 접대비 () Rental expenses 임차료 () Communication expenses 통신비 () Freight expenses 운반비 () Taxes dues 세금과공과 () Supply expenses 소모품비 () Utility expenses 수도광열비 () Repair expenses 수선비 () Ordinary development expense 경상개발비 () Travel expenses 여비교통비 () Total selling general administrative expenses 판매비와관리비합계 Distribution costs 물류원가 () Administrative expenses 관리비 () Other expense 기타비용 () IAS 1.102, IAS 1.103, IAS b (iv) IAS 1.103, IAS 1.99 IAS 1.103, IAS 1.99, IAS b (vi) Write-downs of inventories 재고자산감액 () IAS 1.98 a Write-downs of property, plant and equipment 유형자산감액 () IAS 1.98 a 36 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

36 Expense of restructuring activities 구조조정활동의비용 () IAS 1.98 b Losses on disposals of property, plant and equipment 유형자산처분손실 () IAS 1.97 Losses from government grants 정부보조금으로인한손실 () IAS Total other expense 기타비용의합계 () Difference between carrying amount of non-cash assets distributed and carrying amount of dividends payable 분배할비현금자산의장부금액과미지급배당금의장부금액의차이 IAS 1.103, IAS 1.99 () IFRIC Gains (losses) on net monetary position 순화폐성자산에대한이익 ( 손실 ) IAS 29.9 Operating Income(Loss) 영업이익 ( 손실 ) Other gains (losses) 기타이익 ( 손실 ) Gains (losses) on disposals of investments Gains (losses) on disposals of other non-current assets Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid 투자자산처분이익 ( 손실 ) IAS 1.98 d 기타비유동자산처분이익 ( 손실 ) IAS 1.97 소멸된금융부채의장부금액과지급된금액사이의차이에서발생한이익 ( 손실 ) E f f e c t i v e IFRIC Gains (losses) on litigation settlements 소송사건의이익 ( 비용 ) IAS 1.98 f Gain on foreign exchagne translations 외화환산이익 Gains Foreign Currency Transactions 외환차익 Miscellaneou sincome 잡이익 Donations 기부금 () Loss on foreign exchagne translations 외화환산손실 () Losses Foreign Currency Transactions 외환차손 () Loss on disposition of receivables 매출채권처분손실 () Miscellaneous Losses 잡손실 () Total other gains (losses) 기타이익 ( 손실 ) 합계 Finance income 금융수익 Interest income 이자수익 Dividend Income 배당금수익 IAS 1.102, IAS Total finance income 금융수익합계 7.IG13 Finance costs 금융원가 Interest expenses 이자비용 () Total finance costs 금융원가합계 () IAS 1.82 b 2010/11 ( 구독신청 상담 02) ) 37

37 특집 Ⅰ Share of profit (loss) of associates and joint ventures accounted for using equity method Gains (losses) arising from difference between previous carrying amount and fair value of financial assets reclassified as measured at fair value 지분법적용대상인관계기업과조인트벤처의당기순손익에대한지분 공정가치로측정된재분류된금융자산의전기장부금액과공정가치의차이로부터발생한이익 ( 손실 ) Profit (loss) before tax 법인세비용차감전순이익 ( 손실 ) IAS 1.82 c E f f e c t i v e IAS 1.82 ca IAS 1.102, IAS Income tax expense 법인세비용 () IAS 1.82 d Profit (loss) from continuing operations 계속영업이익 ( 손실 ) IAS 1.82 f Profit (loss) from discontinued operations 중단영업이익 ( 손실 ) Profit (loss) 당기순이익 ( 손실 ) Other comprehensive income Components of other comprehensive income, net of tax Exchange differences on translation Gains (losses) on exchange differences on translation, net of tax Reclassification adjustments on exchange differences on translation, net of tax Other comprehensive income, net of tax, exchange differences on translation Available-for-sale financial assets Gains (losses) on remeasuring available-for-sale financial assets, net of tax Reclassification adjustments on available-for-sale financial assets, net of tax Other comprehensive income, net of tax, available-for-sale financial assets Cash flow hedges 기타포괄손익 법인세비용차감후기타포괄손익의구성요소 외화환산외환차이 외화환산외환차이의손 ) 세후차익 ( 차 외화환산외환차이의세후재분류조정 외화환산외환차이의세후기타포괄손익 매도가능금융자산 매도가능금융자산의세후재측정이익 ( 손실 ) 매도가능금융자산의세후재분류조정 매도가능금융자산의세후기타포괄손익 현금흐름위험회피 IAS 1.82 e, 5.33 a IAS d (i), IAS 1.82 f, 1.24 b, 8.23, 8.28 b IAS 1.91 a () IAS 1.92 () IAS 1.82 g, IAS 1.91 a IAS 1.91 a, 7.20 a (ii) IAS 1.92, 7.20 a (ii) IAS 1.82 g, IAS 1.91 a 38 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

38 Gains (losses) on cash flow hedges, net of tax Reclassification adjustments on cash flow hedges, net of tax Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction Other comprehensive income, net of tax, cash flow hedges Hedges of net investments in foreign operations Gains (losses) on hedges of net investments in foreign operations, net of tax Reclassification adjustments on hedges of net investments in foreign operations, net of tax Other comprehensive income, net of tax, hedges of net investments in foreign operations Other comprehensive income, net of tax, gains (losses) from investments in equity instruments Other comprehensive income, net of tax, gains (losses) on revaluation Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans Share of other comprehensive income of associates and joint ventures accounted for using equity method Income (expense) recognised in other comprehensive income relating to non-current assets or disposal group classified as held for sale 현금흐름위험회피의손 ) 세후차익 ( 차 현금흐름위험회피의세후재분류조정 비금융자산 ( 부채 ) 를취득하거나부담하는거래가발생가능성이매우높은위험회피대상예상거래에서재분류조정으로자본에서장부금액으로재분류되는금액 현금흐름위험회피의세후기타포괄손익 해외사업장순투자의위험회피 해외사업장순투자의세후이익 ( 손실 ) 해외사업장순투자의세후재분류조정 해외사업장순투자의세후기타포괄손익 위험회피의 위험회피의 위험회피의 지분상품에대한투자자산의세후기타포괄손익 자산재평가차익 ( 차손 ) 의세후기타포괄손익 확정급여제도의보험수리적손익의세후기타포괄손익 지분법적용대상인관계기업과조인트벤처의기타포괄손익에대한지분 매각예정으로분류된비유동자산이나처분자산집단과관련한기타포괄손익으로인식된수익 ( 비용 ) Other comprehensive income 기타포괄손익 () () IAS 1.91 a, 7.23 c IAS 1.92, 7.23 d IAS 1.95, 7.23 e IAS 1.82 g, IAS 1.91 a IAS 1.91 a () IAS 1.92 IAS 1.82 g, IAS 1.91 a E f f e c t i v e IAS 1.7 d IAS 1.82 g, IAS 1.91 a IAS 1.82 g, IAS A h, IAS 1.91 a IAS 1.82 h, IAS 1.91 a 5.38 IAS d (ii), IAS 1.91 a 2010/11 ( 구독신청 상담 02) ) 39

39 특집 Ⅰ Total comprehensive income 총포괄손익 Profit (loss), attributable to Profit (loss), attributable to owners of parent Profit (loss), attributable to non-controlling interests Comprehensive income attributable to Comprehensive income, attributable to owners of parent Comprehensive income, attributable to non-controlling interests Earnings per share Basic earnings per share Basic earnings (loss) per share from continuing operations Basic earnings (loss) per share from discontinued operations 당기순이익 ( 손실 ) 의귀속 지배기업의소유주에게귀속되는당기순이익 ( 손실 ) 비지배지분에귀속되는당기순이익 ( 손실 ) 포괄손익의귀속 포괄손익, 지배기업의소유주에게귀속되는지분 포괄손익, 비지배지분 주당이익 기본주당이익 IAS a, IAS 1.82 i, 1.24 b IAS 1.83 a (ii) IAS 1.83 a (i) IAS a, IAS 1.83 b (ii) IAS a, IAS 1.83 b (i) 계속영업기본주당이익 ( 손실 ). IAS 중단영업기본주당이익 ( 손실 ). IAS Basic earnings (loss) per share 기본주당이익 ( 손실 ). IAS Diluted earnings per share Diluted earnings (loss) per share from continuing operations Diluted earnings (loss) per share from discontinued operations 희석주당순이익 계속영업희석주당이익 ( 손실 ). IAS 중단영업희석주당이익 ( 손실 ). IAS Diluted earnings (loss) per share 희석주당이익 ( 손실 ). IAS 단일포괄손익계산서 ( 성격별분류 ) - 연결재무제표 [D432410] Statement of comprehensive income, by nature of expense - Consolidated financial statements Statement of comprehensive income [D432410] 포괄손익계산서, 성격별분류 - 연결재무제표 포괄손익계산서 Profit (loss) 당기순이익 ( 손실 ) 40 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

40 Sales(Revenue) 매출액 ( 수익 ) Gains arising from derecognition of financial assets measured at amortised cost Losses arising from derecognition of financial assets measured at amortised cost Other income 상각후원가로측정하는금융자산의제거로부터발생한이익 상각후원가로측정하는금융자산의제거로부터발생한손실 기타수익 () IAS 1.102, IAS 1.103, IAS 1.82 a, IAS b, 8.28 a E f f e c t i v e IAS 1.82 aa, E f f e c t i v e A E f f e c t i v e IAS 1.82 aa, E f f e c t i v e A Reversals of inventories 재고자산감액환입 IAS 1.98 a Reversals of property, plant and equipment Reversal of provisions for cost of restructuring Gains on disposals of property, plant and equipment 유형자산감액환입 IAS 1.98 a 구조조정충당부채의환입 IAS 1.98 b 유형자산처분이익 IAS 1.97 Other reversals of provisions 기타충당부채의환입 IAS 1.98 g Gains from government grants 정부보조금으로인한이익 IAS Reversal Allowance Doubtful Accounts 대손충당금환입 Total other income 기타수익의합계 Changes in inventories of finished goods and work in progress Other work performed by entity and capitalised Raw materials and consumables used Employee benefits expense 제품과재공품의변동 기업이수행한용역으로서자본화되어있는부분 원재료와소모품의사용액 종업원급여비용 () IAS 1.102, IAS 1.103, IAS b (iv) IAS 1.102, IAS 1.99 IAS 1.102, IAS 1.99 IAS 1.102, IAS 1.99 Wages and salaries 임금 () IAS 19.8 Social security contributions 사회보장분담금 () IAS /11 ( 구독신청 상담 02) ) 41

41 특집 Ⅰ Other short-term employee benefits 기타단기종업원급여 () IAS 19.8 Post-employment benefit expense, defined contribution plans Post-employment benefit expense, defined benefit plans 퇴직급여비용, 확정기여제도 () IAS 퇴직급여비용, 확정급여제도 () IAS A g Termination benefits expense 해고급여비용 () IAS Share-based payment transactions 주식기준보상거래 () 2.51 a Other long-term benefits 기타장기급여 () IAS Other employee expense 기타종업원비용 () IAS 19.4 Total employee benefits expense 종업원급여비용합계 () Depreciation and amortisation expense 감가상각비와상각비 () Reversal of impairment loss (impairment loss) recognised in profit or loss Other expense 당기손익으로인식된손상차손 ( 환입 ) 기타비용 () IAS 1.102, IAS 1.99 IAS 1.102, IAS 1.99, 8.23 e, 8.28 e IAS 1.102, IAS 1.99 Write-downs of inventories 재고자산감액 () IAS 1.98 a Write-downs of property, plant and equipment 유형자산감액 () IAS 1.98 a Expense of restructuring activities 구조조정활동의비용 () IAS 1.98 b Losses on disposals of property, plant and equipment 유형자산처분손실 () IAS 1.97 Losses from government grants 정부보조금으로인한손실 () IAS Total other expense 기타비용의합계 () Difference between carrying amount of non-cash assets distributed and carrying amount of dividends payable 분배할비현금자산의장부금액과미지급배당금의장부금액의차이 IAS 1.103, IAS 1.99 () IFRIC Gains (losses) on net monetary position 순화폐성자산에대한이익 ( 손실 ) IAS 29.9 Operating Income(Loss) 영업이익 ( 손실 ) Other gains (losses) 기타이익 ( 손실 ) Gains (losses) on disposals of investments Gains (losses) on disposals of other non-current assets 투자자산처분이익 ( 손실 ) IAS 1.98 d 기타비유동자산처분이익 ( 손실 ) IAS 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

42 Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid 소멸된금융부채의장부금액과지급된금액사이의차이에서발생한이익 ( 손실 ) E f f e c t i v e IFRIC Gains (losses) on litigation settlements 소송사건의이익 ( 비용 ) IAS 1.98 f Gain on foreign exchagne translations 외화환산이익 Gains Foreign Currency Transactions 외환차익 Miscellaneou sincome 잡이익 Donations 기부금 () Loss on foreign exchagne translations 외화환산손실 () Losses Foreign Currency Transactions 외환차손 () Loss on disposition of receivables 매출채권처분손실 () Miscellaneous Losses 잡손실 () Total other gains (losses) 기타이익 ( 손실 ) 합계 Finance income 금융수익 Interest income 이자수익 Dividend Income 배당금수익 IAS 1.102, IAS Total finance income 금융수익합계 7.IG13 Finance costs 금융원가 Interest expenses 이자비용 () Total finance costs 금융원가합계 () IAS 1.82 b Share of profit (loss) of associates and joint ventures accounted for using equity method Gains (losses) arising from difference between previous carrying amount and fair value of financial assets reclassified as measured at fair value 지분법적용대상인관계기업과조인트벤처의당기순손익에대한지분 공정가치로측정된재분류된금융자산의전기장부금액과공정가치의차이로부터발생한이익 ( 손실 ) Profit (loss) before tax 법인세비용차감전순이익 ( 손실 ) IAS 1.82 c E f f e c t i v e IAS 1.82 ca IAS 1.102, IAS Income tax expense 법인세비용 () IAS 1.82 d Profit (loss) from continuing operations 계속영업이익 ( 손실 ) IAS 1.82 f Profit (loss) from discontinued operations 중단영업이익 ( 손실 ) Profit (loss) 당기순이익 ( 손실 ) IAS 1.82 e, 5.33 a IAS d (i), IAS 1.82 f, 1.24 b, 8.23, 8.28 b 2010/11 ( 구독신청 상담 02) ) 43

43 특집 Ⅰ Other comprehensive income Components of other comprehensive income, net of tax Exchange differences on translation Gains (losses) on exchange differences on translation, net of tax Reclassification adjustments on exchange differences on translation, net of tax Other comprehensive income, net of tax, exchange differences on translation Available-for-sale financial assets Gains (losses) on remeasuring available-for-sale financial assets, net of tax Reclassification adjustments on available-for-sale financial assets, net of tax Other comprehensive income, net of tax, available-for-sale financial assets Cash flow hedges Gains (losses) on cash flow hedges, net of tax Reclassification adjustments on cash flow hedges, net of tax Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction Other comprehensive income, net of tax, cash flow hedges Hedges of net investments in foreign operations Gains (losses) on hedges of net investments in foreign operations, net of tax 기타포괄손익 법인세비용차감후기타포괄손익의구성요소 외화환산외환차이 외화환산외환차이의손 ) 세후차익 ( 차 외화환산외환차이의세후재분류조정 외화환산외환차이의세후기타포괄손익 매도가능금융자산 매도가능금융자산의세후재측정이익 ( 손실 ) 매도가능금융자산의세후재분류조정 매도가능금융자산의세후기타포괄손익 현금흐름위험회피 현금흐름위험회피의손 ) 세후차익 ( 차 현금흐름위험회피의세후재분류조정 비금융자산 ( 부채 ) 를취득하거나부담하는거래가발생가능성이매우높은위험회피대상예상거래에서재분류조정으로자본에서장부금액으로재분류되는금액 현금흐름위험회피의세후기타포괄손익 해외사업장순투자의위험회피 해외사업장순투자의세후이익 ( 손실 ) 위험회피의 IAS 1.91 a () IAS 1.92 () () () IAS 1.82 g, IAS 1.91 a IAS 1.91 a, 7.20 a (ii) IAS 1.92, 7.20 a (ii) IAS 1.82 g, IAS 1.91 a IAS 1.91 a, 7.23 c IAS 1.92, 7.23 d IAS 1.95, 7.23 e IAS 1.82 g, IAS 1.91 a IAS 1.91 a 44 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

44 Reclassification adjustments on hedges of net investments in foreign operations, net of tax Other comprehensive income, net of tax, hedges of net investments in foreign operations Other comprehensive income, net of tax, gains (losses) from investments in equity instruments Other comprehensive income, net of tax, gains (losses) on revaluation Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans Share of other comprehensive income of associates and joint ventures accounted for using equity method Income (expense) recognised in other comprehensive income relating to non-current assets or disposal group classified as held for sale 해외사업장순투자의세후재분류조정 해외사업장순투자의세후기타포괄손익 위험회피의 위험회피의 지분상품에대한투자자산의세후기타포괄손익 자산재평가차익 ( 차손 ) 의세후기타포괄손익 확정급여제도의보험수리적손익의세후기타포괄손익 지분법적용대상인관계기업과조인트벤처의기타포괄손익에대한지분 매각예정으로분류된비유동자산이나처분자산집단과관련한기타포괄손익으로인식된수익 ( 비용 ) Other comprehensive income 기타포괄손익 Total comprehensive income 총포괄손익 Profit (loss), attributable to Profit (loss), attributable to owners of parent Profit (loss), attributable to non-controlling interests Comprehensive income attributable to Comprehensive income, attributable to owners of parent Comprehensive income, attributable to non-controlling interests Earnings per share Basic earnings per share Basic earnings (loss) per share from continuing operations 당기순이익 ( 손실 ) 의귀속 지배기업의소유주에게귀속되는당기순이익 ( 손실 ) 비지배지분에귀속되는당기순이익 ( 손실 ) 포괄손익의귀속 포괄손익, 지배기업의소유주에게귀속되는지분 포괄손익, 비지배지분 주당이익 기본주당이익 () IAS 1.92 IAS 1.82 g, IAS 1.91 a E f f e c t i v e IAS 1.7 d IAS 1.82 g, IAS 1.91 a IAS 1.82 g, IAS A h, IAS 1.91 a IAS 1.82 h, IAS 1.91 a 5.38 IAS d (ii), IAS 1.91 a IAS a, IAS 1.82 i, 1.24 b IAS 1.83 a (ii) IAS 1.83 a (i) IAS a, IAS 1.83 b (ii) IAS a, IAS 1.83 b (i) 계속영업기본주당이익 ( 손실 ). IAS /11 ( 구독신청 상담 02) ) 45

45 특집 Ⅰ Basic earnings (loss) per share from discontinued operations 중단영업기본주당이익 ( 손실 ). IAS Basic earnings (loss) per share 기본주당이익 ( 손실 ). IAS Diluted earnings per share Diluted earnings (loss) per share from continuing operations Diluted earnings (loss) per share from discontinued operations 희석주당순이익 계속영업희석주당이익 ( 손실 ). IAS 중단영업희석주당이익 ( 손실 ). IAS Diluted earnings (loss) per share 희석주당이익 ( 손실 ). IAS 현금흐름표 ( 직접법 ) - 연결재무제표 [D510000] Statement of cash flows, direct method - Consolidated financial statements Statement of cash flows Cash flows from (used in) operating activities Classes of cash receipts from operating activities Receipts from sales of goods and rendering of services Receipts from royalties, fees, commissions and other revenue Receipts from contracts held for dealing or trading purposes Receipts from premiums and claims, annuities and other policy benefits Receipts from rents and subsequent sales of such assets Other cash receipts from operating activities Classes of cash payments Payments to suppliers for goods and services [D510000] 현금흐름표, 직접법 - 연결재무제표 현금흐름표 영업활동현금흐름 영업활동현금유입의분류 재화판매와용역제공 IAS 7.14 a 로열티, 수수료, 중개료및기타수익 IAS 7.14 b 단기매매목적으로보유하는계약 IAS 7.14 g 수입보험료, 보험금, 연금및기타급부금 IAS 7.14 e 자산의임대및후속적인판매 IAS 7.14 영업활동으로인한기타현금유입 IAS 7.14 현금유출의분류 재화와용역의구입에따른현금유출 () IAS 7.14 c 46 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

46 Payments from contracts held for dealing or trading purpose Payments to and on behalf of employees Payments for premiums and claims, annuities and other policy benefits Other cash payments from operating activities 단기매매목적으로보유하는계약에서발생하는현금유출 종업원과관련하여직 간접으로발생하는현금유출 수입보험료, 보험금, 연금및기타급부금과관련된현금유출 () () () IAS 7.14 g IAS 7.14 d IAS 7.14 e 영업활동으로인한기타현금유출 () IAS 7.14 Dividends paid 배당금지급 () IAS 7.31 Dividends received 배당금수취 IAS 7.31 Interest paid 이자지급 () IAS 7.31 Interest received 이자수취 IAS 7.31 Income taxes refund (paid) 법인세환급 ( 납부 ) () IAS 7.14 f, IAS 7.35 Other inflows (outflows) of cash 현금의기타유입 ( 유출 ) IAS 7.14 Net cash flows from (used in) operating activities Cash flows from (used in) investing activities Cash flows from losing control of subsidiaries or other businesses Cash flows used in obtaining control of subsidiaries or other businesses Other cash receipts from sales of equity or debt instruments of other entities Other cash payments to acquire equity or debt instruments of other entities Other cash receipts from sales of interests in joint ventures Other cash payments to acquire interests in joint ventures 영업활동순현금흐름 투자활동현금흐름 종속기업과기타사업의지배력상실에따른현금흐름 종속기업과기타사업의지배력획득에따른현금흐름 다른기업의지분상품이나채무상품의처분에따른기타현금유입 다른기업의지분상품이나채무상품의취득에따른기타현금유출 조인트벤처투자지분의처분에따른기타현금유입 조인트벤처투자지분의취득에따른기타현금유출 Decrease in guarantee deposits 보증금의감소 Increase in guarantee deposits 보증금의증가 () Proceeds from sales of property, plant and equipment IAS 7.10, IAS 7.50 d IAS 7.39 () IAS 7.39 () () IAS 7.16 d IAS 7.16 c IAS 7.16 d IAS 7.16 c 유형자산의처분 IAS 7.16 b Proceeds from sales of land 토지의처분 Proceeds from sales of buildings 건물의처분 Proceeds from sales of structure 구축물의처분 Proceeds from sales of machinery 기계장치의처분 2010/11 ( 구독신청 상담 02) ) 47

47 특집 Ⅰ Proceeds from sales of vehicles 차량운반구의처분 Proceeds from sales of ships 선박의처분 Proceeds from sales of aircraft 비행기의처분 Proceeds from sales of motor vehicles 자동차의처분 Proceeds from sales of fixtures and fittings 집기의처분 Proceeds from sales of office equipment 사무용비품의처분 Proceeds from sales of tangible exploration and evaluation assets Proceeds from sales of construction in progress Proceeds from sales of other property, plant and equipment Proceeds from sales of investment property 유형탐사평가자산의처분 건설중인자산의처분 기타유형자산의처분 투자부동산의처분 Proceeds from sales of intangible assets 무형자산의처분 IAS 7.16 b Proceeds from sales of goodwill 영업권의처분 Proceeds from sales of intangible assets other than goodwill 영업권이외의무형자산의처분 Proceeds from sales of brand names 브랜드명의처분 Proceeds from sales of intangible exploration and evaluation assets Proceeds from sales of mastheads and publishing titles Proceeds from sales of computer software Proceeds from sales of licences and franchises Proceeds from sales of copyrights, patents and other industrial property rights, service and operating rights Proceeds from sales of recipes, formulae, models, designs and prototypes Proceeds from sales of intangible assets under development Proceeds from sales of other intangible assets Proceeds from sales of non-current biological assets 무형탐사평가자산의처분 제호와출판표제의처분 컴퓨터소프트웨어의처분 라이선스와프랜차이즈의처분 저작권, 특허권, 기타산업재산권, 용역운영권의처분 조리법, 공식, 모형, 설계및시제품의처분 개발중인무형자산의처분 기타무형자산의처분 비유동생물자산의처분 48 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

48 Proceeds from sales of current biological assets 유동생물자산의처분 Proceeds from sales of biological assets 생물자산의처분 Proceeds from sales of other non-current financial assets Proceeds from sales of non-current available-for-sale financial assets Proceeds from sales of non-current financial assets held to maturity Proceeds from sales of non-current fair value financial asset Proceeds from sales of long-term loans and receivables Proceeds from sales of long-term financial instruments Proceeds from sales of other current financial assets Proceeds from sales of current available-for-sale financial assets Proceeds from sales of current financial assets held to maturity Proceeds from sales of current fair value financial asset Proceeds from sales of short-term loans and receivables Proceeds from sales of short term Financial Instruments Proceeds from sales of other financial assets Proceeds from sales of available-for-sale financial assets Proceeds from sales of financial assets held to maturity Proceeds from sales of fair value financial asset Proceeds from sales of loans and receivables Proceeds from sales of financial instruments 기타비유동금융자산의처분 비유동매도가능금융자산의처분 비유동만기보유금융자산의처분 비유동당기손익인식금융자산의처분 장기대여금및수취채권의처분 장기금융상품의처분 기타유동금융자산의처분 유동매도가능금융자산의처분 유동만기보유금융자산의처분 유동당기손익인식금융자산의처분 단기대여금및수취채권의처분 단기금융상품의처분 기타금융자산의처분 매도가능금융자산의처분 만기보유금융자산의처분 당기손익인식금융자산의처분 대여금및수취채권의처분 금융상품의처분 2010/11 ( 구독신청 상담 02) ) 49

49 특집 Ⅰ Proceeds from sales of non-current assets or disposal groups classified as held for sale or as held for distribution to owners Proceeds from sales of non-current assets or disposal groups classified as held for sale Proceeds from sales of non-current assets or disposal groups classified as held for distribution to owners Proceeds from sales of liabilities included in disposal groups classified as held for sale Proceeds from sales of investments accounted for using equity method Proceeds from sales of investments in subsidiaries, joint ventures and associates Proceeds from sales of investments in subsidiaries Proceeds from sales of investments in joint ventures Proceeds from sales of investments in associates Purchase of property, plant and equipment 매각예정또는소유주에대한분배예정으로분류된비유동자산이나처분자산집단의처분 매각예정으로분류된비유동자산이나처분자산집단의처분 소유주에대한분배예정으로분류된비유동자산이나처분자산집단의처분 매각예정으로분류된처분자산집단에포함된부채의처분 지분법적용투자지분의처분 종속기업, 조인트벤처와관계기업에대한투자자산의처분 종속기업에대한투자자산의처분 조인트벤처에대한투자자산의처분 관계기업에대한투자자산의처분 유형자산의취득 () IAS 7.16 a Purchase of land 토지의취득 () Purchase of buildings 건물의취득 () Purchase of structure 구축물의취득 () Purchase of machinery 기계장치의취득 () Purchase of vehicles 차량운반구의취득 () Purchase of ships 선박의취득 () Purchase of aircraft 비행기의취득 () Purchase of motor vehicles 자동차의취득 () Purchase of fixtures and fittings 집기의취득 () Purchase of office equipment 사무용비품의취득 () Purchase of tangible exploration and evaluation assets 유형탐사평가자산의취득 Purchase of construction in progress 건설중인자산의취득 () () 50 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

50 Purchase of other property, plant and equipment 기타유형자산의취득 Purchase of investment property 투자부동산의취득 () () Purchase of intangible assets 무형자산의취득 () IAS 7.16 a Purchase of goodwill 영업권의취득 () Purchase of intangible assets other than goodwill 영업권이외의무형자산의취득 Purchase of brand names 브랜드명의취득 () Purchase of intangible exploration and evaluation assets Purchase of mastheads and publishing titles 무형탐사평가자산의취득 제호와출판표제의취득 Purchase of computer software 컴퓨터소프트웨어의취득 () Purchase of licences and franchises 라이선스와프랜차이즈의취득 () Purchase of copyrights, patents and other industrial property rights, service and operating rights Purchase of recipes, formulae, models, designs and prototypes Purchase of intangible assets under development 저작권, 특허권, 기타산업재산권, 용역운영권의취득 조리법, 공식, 모형, 설계및시제품의취득 개발중인무형자산의취득 Purchase of other intangible assets 기타무형자산의취득 () Purchase of non-current biological assets 비유동생물자산의취득 Purchase of current biological assets 유동생물자산의취득 () Purchase of biological assets 생물자산의취득 () Purchase of other non-current financial assets Purchase of non-current available-for-sale financial assets Purchase of non-current financial assets held to maturity Purchase of non-current fair value financial asset Purchase of long-term loans and receivables Purchase of long-term financial instruments Purchase of other current financial assets 기타비유동금융자산의취득 비유동매도가능금융자산의취득 비유동만기보유금융자산의취득 비유동당기손익인식금융자산의취득 장기대여금및수취채권의취득 장기금융상품의취득 기타유동금융자산의취득 () () () () () () () () () () () () () () 2010/11 ( 구독신청 상담 02) ) 51

51 특집 Ⅰ Purchase of current available-for-sale financial assets Purchase of current financial assets held to maturity Purchase of current fair value financial asset Purchase of short-term loans and receivables Purchase of short term Financial Instruments 유동매도가능금융자산의취득 유동만기보유금융자산의취득 유동당기손익인식금융자산의취득 단기대여금및수취채권의취득 단기금융상품의취득 Purchase of other financial assets 기타금융자산의취득 () Purchase of available-for-sale financial assets Purchase of financial assets held to maturity 매도가능금융자산의취득 만기보유금융자산의취득 Purchase of fair value financial asset 당기손익인식금융자산의취득 () Purchase of loans and receivables 대여금및수취채권의취득 () Purchase of financial instruments 금융상품의취득 () Purchase of non-current assets or disposal groups classified as held for sale or as held for distribution to owners Purchase of non-current assets or disposal groups classified as held for sale Purchase of non-current assets or disposal groups classified as held for distribution to owners Purchase of liabilities included in disposal groups classified as held for sale Purchase of investments accounted for using equity method Purchase of investments in subsidiaries, joint ventures and associates 매각예정또는소유주에대한분배예정으로분류된비유동자산이나처분자산집단의취득 매각예정으로분류된비유동자산이나처분자산집단의취득 소유주에대한분배예정으로분류된비유동자산이나처분자산집단의취득 매각예정으로분류된처분자산집단에포함된부채의취득 지분법적용투자지분의취득 종속기업, 조인트벤처와관계기업에대한투자자산의취득 Purchase of investments in subsidiaries 종속기업에대한투자자산의취득 () Purchase of investments in joint ventures 조인트벤처에대한투자자산의취득 () Purchase of investments in associates 관계기업에대한투자자산의취득 () () () () () () () () () () () () () () Proceeds from other long-term assets 기타장기성자산의처분 IAS 7.16 b Purchase of other long-term assets 기타장기성자산의취득 () IAS 7.16 a Proceeds from government grants 정부보조금의수취 IAS 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

52 Cash advances and loans made to other parties 제 3 자에대한선급금및대여금 () IAS 7.16 e Cash receipts from repayment of advances and loans made to other parties 제 3 자에대한선급금및대여금의회수에따른현금유입 IAS 7.16 f Cash payments for future contracts, forward contracts, option contracts and swap contracts 선물계약, 선도계약, 옵션계약및스왑계약에따른현금유출 () IAS 7.16 g Cash receipts from future contracts, forward contracts, option contracts and swap contracts 선물계약, 선도계약, 옵션계약및스왑계약에따른현금유입 IAS 7.16 h Dividends received 배당금수취 IAS 7.31 Interest paid 이자지급 () IAS 7.31 Interest received 이자수취 IAS 7.31 Income taxes refund (paid) 법인세환급 ( 납부 ) () IAS 7.14 f, IAS 7.35 Other inflows (outflows) of cash 현금의기타유입 ( 유출 ) IAS 7.21 Net cash flows from (used in) investing activities 투자활동순현금흐름 IAS 7.10, IAS 7.50 d Cash flows from (used in) financing activities 재무활동현금흐름 Proceeds from changes in ownership interests in subsidiaries 종속기업에대한소유지분의변동으로인한처분 IAS 7.42A, IAS 7.42B Payments from changes in ownership interests in subsidiaries 종속기업에대한소유지분의변동으로인한지급 () IAS 7.42A, IAS 7.42B Proceeds from issuing shares 주식의발행 IAS 7.17 a Proceeds from issuing other equity instruments Payments to acquire or redeem entity's shares 기타지분상품의발행 IAS 7.17 a 주식의취득이나상환 () IAS 7.17 b Payments of other equity instruments 기타지분상품 () IAS 7.17 a Proceeds from borrowings 차입금 IAS 7.17 c Repayments of borrowings 차입금의상환 () IAS 7.17 d Proceeds from short term borrowings 단기차입금의증가 Repayments of short term borrowings 단기차입금의상환 () Proceeds from long term borrowings 장기차입금의증가 Repayments of long term borrowings 장기차입금의상환 () Acquisition of treasury shares 자기주식의취득 Disposition of treasury shares 자기주식의처분 () 2010/11 ( 구독신청 상담 02) ) 53

53 특집 Ⅰ Payments of finance lease liabilities 금융리스부채의지급 () IAS 7.17 e Proceeds from government grants 정부보조금의수취 IAS Dividends paid 배당금지급 () IAS 7.31 Interest received 이자수취 IAS 7.31 Interest paid 이자지급 () IAS 7.31 Dividends received 배당금수취 IAS 7.31 Income taxes refund (paid) 법인세환급 ( 납부 ) () IAS 7.14 f, IAS 7.35 Other inflows (outflows) of cash 현금의기타유입 ( 유출 ) IAS 7.21 Net cash flows from (used in) financing activities Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes Effect of exchange rate changes on cash and cash equivalents Effect of exchange rate changes on cash and cash equivalents Net increase (decrease) in cash and cash equivalents Cash and cash equivalents at beginning of period Cash and cash equivalents at end of period 재무활동순현금흐름 환율변동효과반영전현금및현금성자산의순증가 ( 감소 ) 현금및현금성자산에대한환율변동효과 현금및현금성자산에대한환율변동효과 IAS 7.10, IAS 7.50 d IAS 7.45 IAS 7.25, IAS 7.28 현금및현금성자산의순증가 ( 감소 ) IAS 7.45 기초현금및현금성자산 기말현금및현금성자산 IAS 1.54 i, IAS 7.45 IAS 1.54 i, IAS 7.45 현금흐름표 ( 간접법 ) - 연결재무제표 [D520000] Statement of cash flows, indirect method - Consolidated financial statements Statement of cash flows Cash flows from (used in) operating activities [D520000] 현금흐름표, 간접법 - 연결재무제표 현금흐름표 영업활동현금흐름 54 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

54 Profit (loss) 당기순이익 ( 손실 ) Adjustments to reconcile profit (loss) Adjustments for non-cash income tax expense Adjustments for non-cash finance costs 당기순이익조정을위한가감 IAS d (i), IAS 1.82 f, 1.24 b, 8.23, 8.28 b 비현금법인세비용 IAS 7.20 비현금금융비용 IAS 7.20 Adjustments for income tax expense 법인세비용 IAS 7.35 Adjustments for finance costs 금융비용 IAS 7.20 Adjustments for Provision for severance indemnities 퇴직급여 Adjustments for Bad debt expenses 대손상각비 Adjustments for depreciation expense 감가상각비 Adjustments for amortisation expense 무형자산상각비 Adjustments for loss on foreign exchagne translations Adjustments for loss on disposition of tangible assets 외화환산손실 유형자산처분손실 Adjustments for interest expenses 이자비용 Adjustments for gain on foreign exchagne translations Adjustments for gain on disposition of tangible assets 외화환산이익 유형자산처분이익 Adjustments for interest income 이자수익 () Adjustments for reversals of inventories 재고자산감액환입 () Adjustments for reversals of property, plant and equipment Adjustments for reversal of provisions for cost of restructuring Adjustments for gains on disposals of investments Adjustments for gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid Adjustments for other reversals of provisions 유형자산감액환입 구조조정충당부채의환입 투자자산처분이익 소멸된금융부채의장부금액과지급된금액사이의차이에서발생한이익 기타충당부채의환입 () () () () () () () 2010/11 ( 구독신청 상담 02) ) 55

55 특집 Ⅰ Adjustments for write-downs of inventories 재고자산감액 Adjustments for write-downs of property, plant and equipment 유형자산감액 Adjustments for expense of restructuring activities 구조조정활동의비용 Adjustments for losses on disposals of investments 투자자산처분손실 Adjustments for loss arising from difference between carrying amount of financial liability extinguished and consideration paid 소멸된금융부채의장부금액과지급된금액사이의차이에서발생한손실 Adjustments for reversal Allowance Doubtful Accounts 대손충당금환입 long-term trade and other non-current receivables 장기매출채권및기타비유동채권의감소 ( 증가 ) long-term trade receivable 장기매출채권의감소 ( 증가 ) long-term other receivables 장기미수금의감소 ( 증가 ) long-term accrued income 장기미수수익의감소 ( 증가 ) long-term deposits provided 장기보증금의감소 ( 증가 ) long-term advance payments 장기선급금의감소 ( 증가 ) long-term prepaid expenses 장기선급비용의감소 ( 증가 ) trade and other current receivables 매출채권및기타유동채권의감소 ( 증가 ) short-term trade receivable 단기매출채권의감소 ( 증가 ) short-term other receivables 단기미수금의감소 ( 증가 ) short-term accrued income 단기미수수익의감소 ( 증가 ) short-term deposits provided 단기보증금의감소 ( 증가 ) short-term advance payments 단기선급금의감소 ( 증가 ) 56 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

56 short-term prepaid expenses trade and other receivables trade accounts receivable other receivables accrued income deposits provided advance payments prepaid expenses non-current receivables deferred tax assets current tax assets other non-current financial assets other current financial assets other financial assets other non-current non-financial assets other current non-financial assets other non-financial assets inventories raw materials merchandise 단기선급비용의감소 ( 증가 ) 매출채권및기타채권의감소 ( 증가 ) 매출채권의감소 ( 증가 ) IAS 7.20 a 미수금의감소 ( 증가 ) 미수수익의감소 ( 증가 ) 보증금의감소 ( 증가 ) 선급금의감소 ( 증가 ) 선급비용의감소 ( 증가 ) 비유동채권의감소 ( 증가 ) 이연법인세자산의감소 ( 증가 ) 당기법인세자산의감소 ( 증가 ) 기타비유동금융자산의감소 ( 증가 ) 기타유동금융자산의감소 ( 증가 ) 기타금융자산의감소 ( 증가 ) 기타비유동비금융자산의감소 ( 증가 ) 기타유동비금융자산의감소 ( 증가 ) 기타비금융자산의감소 ( 증가 ) 재고자산의감소 ( 증가 ) IAS 7.20 a 원재료의감소 ( 증가 ) 상품의감소 ( 증가 ) 2010/11 ( 구독신청 상담 02) ) 57

57 특집 Ⅰ production supplies 소모품의감소 ( 증가 ) work in progress 재공품의감소 ( 증가 ) finished goods 제품의감소 ( 증가 ) supplies 저장품의감소 ( 증가 ) goods in transit 미착품의감소 ( 증가 ) other inventories 기타재고의감소 ( 증가 ) non-current provisions 비유동충당부채의증가 ( 감소 ) non-current provisions for employee benefits 비유동종업원급여충당부채의 ( 감소 ) 증가 other long-term provisions 기타장기충당부채의증가 ( 감소 ) long-term warranty provision long-term restructuring provision long-term legal proceedings provision 장기제품보증충당부채의증가 ( 감소 ) 장기구조조정충당부채의증가 ( 감소 ) 장기법적소송충당부채의증가 ( 감소 ) long-term onerous contracts provision 장기손실부담계약충당부채의 ( 감소 ) 증가 long-term provision for decommissioning, restoration and rehabilitation costs long-term miscellaneous other provisions current provisions current provisions for employee benefits other short-term provisions 사후처리, 복구, 정화비용을위한장기충당부채의증가 ( 감소 ) 그밖의기타장기충당부채의증가 ( 감소 ) 유동충당부채의증가 ( 감소 ) 유동종업원급여충당부채의증가 ( 감소 ) 기타단기충당부채의증가 ( 감소 ) 58 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

58 short-term warranty provision 단기제품보증충당부채의증가 ( 감소 ) short-term restructuring provision 단기구조조정충당부채의증가 ( 감소 ) short-term legal proceedings provision 단기법적소송충당부채의증가 ( 감소 ) short-term onerous contracts provision 단기손실부담계약충당부채의 ( 감소 ) 증가 short-term provision for decommissioning, restoration and rehabilitation costs short-term miscellaneous other provisions provisions provisions for employee benefits other provisions warranty provision restructuring provision legal proceedings provision onerous contracts provision provision for decommissioning, restoration and rehabilitation costs miscellaneous other provisions long-term trade and other non-current payables long-term trade payables long-term other payables 사후처리, 복구, 정화비용을위한단기충당부채의증가 ( 감소 ) 그밖의기타단기충당부채의증가 ( 감소 ) 충당부채의증가 ( 감소 ) 종업원급여충당부채의증가 ( 감소 ) 기타충당부채의증가 ( 감소 ) 제품보증충당부채의증가 ( 감소 ) 구조조정충당부채의증가 ( 감소 ) 법적소송충당부채의증가 ( 감소 ) 손실부담계약충당부채의증가 ( 감소 ) 사후처리, 복구, 정화비용을위한충당부채의증가 ( 감소 ) 그밖의기타충당부채의증가 ( 감소 ) 장기매입채무및기타비유동채무의증가 ( 감소 ) 장기매입채무의증가 ( 감소 ) 장기미지급금의증가 ( 감소 ) 2010/11 ( 구독신청 상담 02) ) 59

59 특집 Ⅰ long-term accrued Expenses long-term guarantee deposit rent long-term withholdings Banks long-term advances customers trade and other current payables short-term trade payables short-term other payables short-term accrued Expenses short-term guarantee deposit rent short-term withholdings short-term advances customers payments of income taxes payable trade and other payables trade accounts payable other payables accrued Expenses guarantee deposit rent withholdings Banks advances customers non-current payables 장기미지급비용의증가 ( 감소 ) 장기임대보증금의증가 ( 감소 ) 장기예수금의증가 ( 감소 ) 장기선수금의증가 ( 감소 ) 매입채무및기타유동채무의증가 ( 감소 ) 단기매입채무의증가 ( 감소 ) 단기미지급금의증가 ( 감소 ) 단기미지급비용의증가 ( 감소 ) 단기임대보증금의증가 ( 감소 ) 단기예수금의증가 ( 감소 ) 단기선수금의증가 ( 감소 ) 미지급법인세의증가 ( 감소 ) 매입채무및기타채무의증가 ( 감소 ) 매입채무의증가 ( 감소 ) IAS 7.20 a 미지급금의증가 ( 감소 ) 미지급비용의증가 ( 감소 ) 임대보증금의증가 ( 감소 ) 예수금의증가 ( 감소 ) 선수금의증가 ( 감소 ) 비유동채무의증가 ( 감소 ) 60 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

60 deferred tax liabilities current tax liabilities other non-current financial liabilities other current financial liabilities other financial liabilities other non-current non-financial liabilities other current non-financial liabilities other non-financial liabilities post-employment benefit obligations present value of defined benefit obligation fair value of plan assets other operating receivables other operating payables other current financial assets and other current non-financial assets other current financial liabilities and other current non-financial liabilities 이연법인세부채의증가 ( 감소 ) 당기법인세부채의증가 ( 감소 ) 기타비유동금융부채의증가 ( 감소 ) 기타유동금융부채의증가 ( 감소 ) 기타금융부채의증가 ( 감소 ) 기타비유동비금융부채의증가 ( 감소 ) 기타유동비금융부채의증가 ( 감소 ) 기타비금융부채의증가 ( 감소 ) 퇴직급여채무의증가 ( 감소 ) 확정급여채무의현재가치의증가 ( 감소 ) 사외적립자산의공정가치의증가 ( 감소 ) 기타영업활동관련채권의감소 ( 증가 ) 기타영업활동관련채무의증가 ( 감소 ) 기타유동금융자산과융자산의감소 ( 증가 ) 기타유동금융부채와융부채의증가 ( 감소 ) 기타유동비금 기타유동비금 Payment of severance benefit 퇴직금의지급 Adjustments for depreciation and amortisation expense Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss IAS 7.20 a IAS 7.20 a 감가상각비와상각비 IAS 7.20 b 당기손익으로인식된손상차손 ( 손상차손환입 ) IAS 7.20 b Adjustments for provisions 충당부채 IAS 7.20 b 2010/11 ( 구독신청 상담 02) ) 61

61 특집 Ⅰ Adjustments for unrealised foreign exchange losses (gains) 미실현외환손실 ( 이익 ) IAS 7.20 b Adjustments for share-based payments 주식기준보상 IAS 7.20 b Adjustments for fair value losses (gains) Adjustments for undistributed profits of associates 공정가치손실 ( 이익 ) IAS 7.20 b 미배분관계기업이익 () IAS 7.20 b Other adjustments for non-cash items 비현금항목에관한기타조정 IAS 7.20 b Adjustments for losses (gains) on disposal of non-current assets Other adjustments for which cash effects are investing or financing cash flow Other adjustments to reconcile profit (loss) Total adjustments to reconcile profit (loss) 비유동자산처분손실 ( 이익 ) IAS 7.14 투자활동현금흐름이나재무활동현금흐름으로분류되는기타모든항목 IAS 7.20 c 당기순이익조정을위한기타가감 IAS 7.20 당기순이익조정을위한가감합계 IAS 7.20 Dividends paid 배당금지급 () IAS 7.31 Dividends received 배당금수취 IAS 7.31 Interest paid 이자지급 () IAS 7.31 Interest received 이자수취 IAS 7.31 Income taxes refund (paid) 법인세환급 ( 납부 ) () IAS 7.14 f, IAS 7.35 Other inflows (outflows) of cash 현금의기타유입 ( 유출 ) IAS 7.14 Net cash flows from (used in) operating activities Cash flows from (used in) investing activities Cash flows from losing control of subsidiaries or other businesses Cash flows used in obtaining control of subsidiaries or other businesses Other cash receipts from sales of equity or debt instruments of other entities Other cash payments to acquire equity or debt instruments of other entities Other cash receipts from sales of interests in joint ventures Other cash payments to acquire interests in joint ventures 영업활동순현금흐름 투자활동현금흐름 종속기업과기타사업의지배력상실에따른현금흐름 종속기업과기타사업의지배력획득에따른현금흐름 다른기업의지분상품이나채무상품의처분에따른기타현금유입 다른기업의지분상품이나채무상품의취득에따른기타현금유출 조인트벤처투자지분의처분에따른기타현금유입 조인트벤처투자지분의취득에따른기타현금유출 IAS 7.10, IAS 7.50 d IAS 7.39 () IAS 7.39 () () IAS 7.16 d IAS 7.16 c IAS 7.16 d IAS 7.16 c 62 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

62 Decrease in guarantee deposits 보증금의감소 Increase in guarantee deposits 보증금의증가 () Proceeds from sales of property, plant and equipment 유형자산의처분 IAS 7.16 b Proceeds from sales of land 토지의처분 Proceeds from sales of buildings 건물의처분 Proceeds from sales of structure 구축물의처분 Proceeds from sales of machinery 기계장치의처분 Proceeds from sales of vehicles 차량운반구의처분 Proceeds from sales of ships 선박의처분 Proceeds from sales of aircraft 비행기의처분 Proceeds from sales of motor vehicles 자동차의처분 Proceeds from sales of fixtures and fittings 집기의처분 Proceeds from sales of office equipment 사무용비품의처분 Proceeds from sales of tangible exploration and evaluation assets Proceeds from sales of construction in progress Proceeds from sales of other property, plant and equipment Proceeds from sales of investment property 유형탐사평가자산의처분 건설중인자산의처분 기타유형자산의처분 투자부동산의처분 Proceeds from sales of intangible assets 무형자산의처분 IAS 7.16 b Proceeds from sales of goodwill 영업권의처분 Proceeds from sales of intangible assets other than goodwill 영업권이외의무형자산의처분 Proceeds from sales of brand names 브랜드명의처분 Proceeds from sales of intangible exploration and evaluation assets Proceeds from sales of mastheads and publishing titles Proceeds from sales of computer software Proceeds from sales of licences and franchises Proceeds from sales of copyrights, patents and other industrial property rights, service and operating rights 무형탐사평가자산의처분 제호와출판표제의처분 컴퓨터소프트웨어의처분 라이선스와프랜차이즈의처분 저작권, 특허권, 기타산업재산권, 용역운영권의처분 2010/11 ( 구독신청 상담 02) ) 63

63 특집 Ⅰ Proceeds from sales of recipes, formulae, models, designs and prototypes Proceeds from sales of intangible assets under development Proceeds from sales of other intangible assets Proceeds from sales of non-current biological assets Proceeds from sales of current biological assets 조리법, 공식, 모형, 설계및시제품의처분 개발중인무형자산의처분 기타무형자산의처분 비유동생물자산의처분 유동생물자산의처분 Proceeds from sales of biological assets 생물자산의처분 Proceeds from sales of other non-current financial assets Proceeds from sales of non-current available-for-sale financial assets Proceeds from sales of non-current financial assets held to maturity Proceeds from sales of non-current fair value financial asset Proceeds from sales of long-term loans and receivables Proceeds from sales of long-term financial instruments Proceeds from sales of other current financial assets Proceeds from sales of current available-for-sale financial assets Proceeds from sales of current financial assets held to maturity Proceeds from sales of current fair value financial asset Proceeds from sales of short-term loans and receivables Proceeds from sales of short term Financial Instruments Proceeds from sales of other financial assets Proceeds from sales of available-for-sale financial assets 기타비유동금융자산의처분 비유동매도가능금융자산의처분 비유동만기보유금융자산의처분 비유동당기손익인식금융자산의처분 장기대여금및수취채권의처분 장기금융상품의처분 기타유동금융자산의처분 유동매도가능금융자산의처분 유동만기보유금융자산의처분 유동당기손익인식금융자산의처분 단기대여금및수취채권의처분 단기금융상품의처분 기타금융자산의처분 매도가능금융자산의처분 64 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

64 Proceeds from sales of financial assets held to maturity Proceeds from sales of fair value financial asset Proceeds from sales of loans and receivables Proceeds from sales of financial instruments Proceeds from sales of non-current assets or disposal groups classified as held for sale or as held for distribution to owners Proceeds from sales of non-current assets or disposal groups classified as held for sale Proceeds from sales of non-current assets or disposal groups classified as held for distribution to owners Proceeds from sales of liabilities included in disposal groups classified as held for sale Proceeds from sales of investments accounted for using equity method Proceeds from sales of investments in subsidiaries, joint ventures and associates Proceeds from sales of investments in subsidiaries Proceeds from sales of investments in joint ventures Proceeds from sales of investments in associates Purchase of property, plant and equipment 만기보유금융자산의처분 당기손익인식금융자산의처분 대여금및수취채권의처분 금융상품의처분 매각예정또는소유주에대한분배예정으로분류된비유동자산이나처분자산집단의처분 매각예정으로분류된비유동자산이나처분자산집단의처분 소유주에대한분배예정으로분류된비유동자산이나처분자산집단의처분 매각예정으로분류된처분자산집단에포함된부채의처분 지분법적용투자지분의처분 종속기업, 조인트벤처와관계기업에대한투자자산의처분 종속기업에대한투자자산의처분 조인트벤처에대한투자자산의처분 관계기업에대한투자자산의처분 유형자산의취득 () IAS 7.16 a Purchase of land 토지의취득 () Purchase of buildings 건물의취득 () Purchase of structure 구축물의취득 () Purchase of machinery 기계장치의취득 () Purchase of vehicles 차량운반구의취득 () Purchase of ships 선박의취득 () 2010/11 ( 구독신청 상담 02) ) 65

65 특집 Ⅰ Purchase of aircraft 비행기의취득 () Purchase of motor vehicles 자동차의취득 () Purchase of fixtures and fittings 집기의취득 () Purchase of office equipment 사무용비품의취득 () Purchase of tangible exploration and evaluation assets 유형탐사평가자산의취득 Purchase of construction in progress 건설중인자산의취득 () Purchase of other property, plant and equipment 기타유형자산의취득 Purchase of investment property 투자부동산의취득 () () () Purchase of intangible assets 무형자산의취득 () IAS 7.16 a Purchase of goodwill 영업권의취득 () Purchase of intangible assets other than goodwill 영업권이외의무형자산의취득 Purchase of brand names 브랜드명의취득 () Purchase of intangible exploration and evaluation assets Purchase of mastheads and publishing titles 무형탐사평가자산의취득 제호와출판표제의취득 Purchase of computer software 컴퓨터소프트웨어의취득 () Purchase of licences and franchises 라이선스와프랜차이즈의취득 () Purchase of copyrights, patents and other industrial property rights, service and operating rights Purchase of recipes, formulae, models, designs and prototypes Purchase of intangible assets under development 저작권, 특허권, 기타산업재산권, 용역운영권의취득 조리법, 공식, 모형, 설계및시제품의취득 개발중인무형자산의취득 Purchase of other intangible assets 기타무형자산의취득 () Purchase of non-current biological assets 비유동생물자산의취득 Purchase of current biological assets 유동생물자산의취득 () Purchase of biological assets 생물자산의취득 () Purchase of other non-current financial assets Purchase of non-current available-for-sale financial assets Purchase of non-current financial assets held to maturity 기타비유동금융자산의취득 비유동매도가능금융자산의취득 비유동만기보유금융자산의취득 () () () () () () () () () () 66 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

66 Purchase of non-current fair value financial asset Purchase of long-term loans and receivables Purchase of long-term financial instruments Purchase of other current financial assets Purchase of current available-for-sale financial assets Purchase of current financial assets held to maturity Purchase of current fair value financial asset Purchase of short-term loans and receivables Purchase of short term Financial Instruments 비유동당기손익인식금융자산의취득 장기대여금및수취채권의취득 장기금융상품의취득 기타유동금융자산의취득 유동매도가능금융자산의취득 유동만기보유금융자산의취득 유동당기손익인식금융자산의취득 단기대여금및수취채권의취득 단기금융상품의취득 Purchase of other financial assets 기타금융자산의취득 () Purchase of available-for-sale financial assets Purchase of financial assets held to maturity 매도가능금융자산의취득 만기보유금융자산의취득 Purchase of fair value financial asset 당기손익인식금융자산의취득 () Purchase of loans and receivables 대여금및수취채권의취득 () Purchase of financial instruments 금융상품의취득 () Purchase of non-current assets or disposal groups classified as held for sale or as held for distribution to owners Purchase of non-current assets or disposal groups classified as held for sale Purchase of non-current assets or disposal groups classified as held for distribution to owners Purchase of liabilities included in disposal groups classified as held for sale Purchase of investments accounted for using equity method 매각예정또는소유주에대한분배예정으로분류된비유동자산이나처분자산집단의취득 매각예정으로분류된비유동자산이나처분자산집단의취득 소유주에대한분배예정으로분류된비유동자산이나처분자산집단의취득 매각예정으로분류된처분자산집단에포함된부채의취득 지분법적용투자지분의취득 () () () () () () () () () () () () () () () () 2010/11 ( 구독신청 상담 02) ) 67

67 특집 Ⅰ Purchase of investments in subsidiaries, joint ventures and associates 종속기업, 조인트벤처와관계기업에대한투자자산의취득 () Purchase of investments in subsidiaries 종속기업에대한투자자산의취득 () Purchase of investments in joint ventures 조인트벤처에대한투자자산의취득 () Purchase of investments in associates 관계기업에대한투자자산의취득 () Proceeds from other long-term assets 기타장기성자산의처분 IAS 7.16 b Purchase of other long-term assets 기타장기성자산의취득 () IAS 7.16 a Proceeds from government grants 정부보조금의수취 IAS Cash advances and loans made to other parties 제 3 자에대한선급금및대여금 () IAS 7.16 e Cash receipts from repayment of advances and loans made to other parties 제 3 자에대한선급금및대여금의회수에따른현금유입 IAS 7.16 f Cash payments for future contracts, forward contracts, option contracts and swap contracts 선물계약, 선도계약, 옵션계약및스왑계약에따른현금유출 () IAS 7.16 g Cash receipts from future contracts, forward contracts, option contracts and swap contracts 선물계약, 선도계약, 옵션계약및스왑계약에따른현금유입 IAS 7.16 h Dividends received 배당금수취 IAS 7.31 Interest paid 이자지급 () IAS 7.31 Interest received 이자수취 IAS 7.31 Income taxes refund (paid) 법인세환급 ( 납부 ) () IAS 7.14 f, IAS 7.35 Other inflows (outflows) of cash 현금의기타유입 ( 유출 ) IAS 7.21 Net cash flows from (used in) investing activities 투자활동순현금흐름 IAS 7.10, IAS 7.50 d Cash flows from (used in) financing activities 재무활동현금흐름 Proceeds from changes in ownership interests in subsidiaries 종속기업에대한소유지분의변동으로인한처분 IAS 7.42A, IAS 7.42B Payments from changes in ownership interests in subsidiaries 종속기업에대한소유지분의변동으로인한지급 () IAS 7.42A, IAS 7.42B Proceeds from issuing shares 주식의발행 IAS 7.17 a Proceeds from issuing other equity instruments Payments to acquire or redeem entity's shares 기타지분상품의발행 IAS 7.17 a 주식의취득이나상환 () IAS 7.17 b Payments of other equity instruments 기타지분상품 () IAS 7.17 a Proceeds from borrowings 차입금 IAS 7.17 c 68 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

68 Repayments of borrowings 차입금의상환 () IAS 7.17 d Proceeds from short term borrowings 단기차입금의증가 Repayments of short term borrowings 단기차입금의상환 () Proceeds from long term borrowings 장기차입금의증가 Repayments of long term borrowings 장기차입금의상환 () Acquisition of treasury shares 자기주식의취득 Disposition of treasury shares 자기주식의처분 () Payments of finance lease liabilities 금융리스부채의지급 () IAS 7.17 e Proceeds from government grants 정부보조금의수취 IAS Dividends paid 배당금지급 () IAS 7.31 Dividends received 배당금수취 IAS 7.31 Interest paid 이자지급 () IAS 7.31 Interest received 이자수취 IAS 7.31 Income taxes refund (paid) 법인세환급 ( 납부 ) () IAS 7.14 f, IAS 7.35 Other inflows (outflows) of cash 현금의기타유입 ( 유출 ) IAS 7.21 Net cash flows from (used in) financing activities Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes Effect of exchange rate changes on cash and cash equivalents Effect of exchange rate changes on cash and cash equivalents Net increase (decrease) in cash and cash equivalents Cash and cash equivalents at beginning of period Cash and cash equivalents at end of period 재무활동순현금흐름 환율변동효과반영전현금및현금성자산의순증가 ( 감소 ) 현금및현금성자산에대한환율변동효과 현금및현금성자산에대한환율변동효과 IAS 7.10, IAS 7.50 d IAS 7.45 IAS 7.25, IAS 7.28 현금및현금성자산의순증가 ( 감소 ) IAS 7.45 기초현금및현금성자산 기말현금및현금성자산 IAS 1.54 i, IAS 7.45 IAS 1.54 i, IAS 7.45 자본변동표 - 연결재무제표 [D610000] Statement of changes in equity - Consolidated financial statements [D610000] 자본변동표 - 연결재무제표 2010/11 ( 구독신청 상담 02) ) 69

69 특집 Ⅰ Statement of changes in equity 자본변동표 Statement of changes in equity [table] 자본변동표 [table] table IAS Components of equity [axis] 자본의구성요소 [axis] axis IAS Equity [member] 자본 [member] member IAS Equity attributable to owners of parent [member] 지배기업의소유주에게귀속되는지분 [member] member IAS Issued capital [member] 자본금 [member] member IAS Capital surplus [member] 자본잉여금 [member] member Other Comprehensive income/loss accumulated amount [member] 기타포괄손익누계액 [member] member Share premium [member] 주식발행초과금 [member] member IAS Treasury shares [member] 자기주식 [member] member IAS Other equity interest [member] 기타지분 [member] member IAS Other reserves [member] 기타적립금 [member] member IAS Legal Reserve [member] 이익준비금 [member] member Voluntary Reserves [member] 임의적립금 [member] member Revaluation surplus [member] 재평가잉여금 [member] member IAS Reserve of exchange differences on translation [member] Reserve of cash flow hedges [member] Reserve of hedges of net investment in foreign operations [member] Reserve of actuarial gains or losses on defined benefit plans [member] Reserve of gains and losses on remeasuring available-for-sale financial assets [member] Reserve of share-based payments [member] 환산관련외환차이적립금 [member] 현금흐름위험회피 [member] 적립금 해외사업장순투자의위험회피적립금 [member] member IAS member IAS member IAS 확정급여제도의보험수리적 member IAS 손익적립금 [member] 매도가능금융자산의재측정손익적립금 [member] 주식기준보상 [member] 적립금 member IAS member IAS Retained earnings [member] 이익잉여금 [member] member IAS Non-controlling interests [member] 비지배지분 [member] member IAS Statement of changes in equity [line items] 자본변동표 [line items] Equity at beginning of period 기초자본 line items IAS 1.55, IAS 1.78 e, 1.24 a 70 월간세무회계경영저널 ( 구독신청 상담 02) ) 2010/11

70 Increase (decrease) through changes in accounting policies Increase (decrease) through corrections of errors Changes in equity Comprehensive income 회계정책변경에따른증가 ( 감소 ) IAS b 오류수정에따른증가 ( 감소 ) IAS b 자본의변동 포괄손익 Profit (loss) 당기순이익 ( 손실 ) Other comprehensive income 기타포괄손익 Comprehensive income 포괄손익 Issue of equity 지분의발행 IAS d (i), IAS 1.82 f, 1.24 b, 8.23, 8.28 b IAS d (ii), IAS 1.91 a IAS a, IAS 1.82 i, 1.24 b IAS d (iii) Dividends paid 배당금지급 () IAS Increase(decrease) on valuation of available-for-sale financial assets 매도가능금융자산의평가에따른증가 ( 감소 ) Gains(losses) on actuarial valuation 보험수리적손익 Increase (decrease) through other contributions by owners Decrease (increase) through other distributions to owners Increase (decrease) through transfers and other changes, equity Increase (decrease) through treasury share transactions Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control 소유주에의한기타출자에따른증가 ( 감소 ) 소유주에대한기타분배에따른감소 ( 증가 ) 대체와기타변동에따른증가 ( 감소 ), 자본 () IAS d (iii) IAS d (iii) IAS 1.78 e 자기주식거래에따른증가 ( 감소 ) IAS 지배력을상실하지않는종속기업에대한소유지분의변동에따른증가 ( 감소 ) IAS d (iii) Total increase (decrease) in equity 자본증가 ( 감소 ) 합계 IAS 1.78 e Equity at end of period 기말자본 IAS 1.55, IAS 1.78 e, 1.24 a 2010/11 ( 구독신청 상담 02) ) 71