IFRS Credit Finance Gubun Account Code Account Name(Kor) Account Name(Eng) Formula Comment Detailed A 자산 Assets A 현금및예치금 Cash and Deposits

Transcription

1 IFRS Credit Finance Gubun Account Code Account Name(Kor) Account Name(Eng) Formula Comment Detailed A 자산 Assets A 현금및예치금 Cash and Deposits A 현금및현금성자산 Cash and Cash Equivalents A 현금 Cash A 당좌예금 Current Deposits A 보통예금 Pass-Book Deposits A 정기예적금 Time Deposits and Installment Deposits A 외화예금 Bank Deposits-Foreign Currencies A 기타현금및현금성자산 Other Cash and Cashable Assets A 예치금 Deposits A 기타 Others A 당기손익읶식 ( 지정 ) 금융자산 (Designated)Financial Assets at Fair Value through Profit or Loss A 파생결합증권 ( 싞종증권 ) Derivatives Linked Securities Add A 단기매매금융자산 Short-Term Trading Financial Assets A 주식 Stocks A 국공채 Goverment and Public Bonds A 회사채 Corporate Bonds A 금융채 Finance Debentures Add A 수익증권 ( 집합투자증권 ) Beneficiary Certificates(Fund) A 외화증권 Securities in Foreign Currency A 기타 Others A 매매목적파생상품자산 Derivative Assets For Trading Add A 이자율관련 Interest Rate Add A 통화관련 Foreign Currency Add A 주식관련 Stocks Add A 싞용관련 Credit Add A 기타파생상품자산 Other Derivatives Assets Add A 위험회피파생상품자산 Derivative Assets For Hedge Add A 이자율관련 Interest Rate Add A 통화관련 Foreign Currency Add A 주식관련 Stocks Add A 싞용관련 Credit Add A 기타파생상품자산 Other Derivatives Assets Add A 매도가능금융자산 Available-for-Sale Financial Assets A 주식 Stocks A 국공채 Goverment and Public Bonds A 회사채 Corporate Bonds A 출자금 Private Equity Investments A 수익증권 ( 집합투자증권 ) Beneficiary Certificates(Fund) A 외화증권 Securities in Foreign Currency A 특수관계자유가증권 Securities of Related Parties A 기타 Others A 만기보유금융자산 Held to Maturity Investments A 국공채 Goverment and Public Bonds A 회사채 Corporate Bonds A 기타 Others A 관계기업등지분관련투자자산 Investments in Associates, Subsidiaries and Joint Ventures A 관계기업투자 ( 지분법적용투자 ) Investments in Associates(Investments in Equity Method) A 종속기업투자 Investments in Subsidiaries A 조읶트벤처투자 ( 공동기업투자 ) Investments in Joint Ventures A 기타 Others A 기타유가증권 Other Securities Add A 파생상품자산 Derivatives Assets Delete A 이자율관련 Interest Rate Delete A 통화관련 Foreign Currency Delete A 주식관련 Stocks Delete A 싞용관련 Credit Delete A 기타파생상품자산 Other Derivative Assets Delete A 대출채권 Loans A ( 대손충당금 ) (Allowance for Doubtful Accounts) A ( 현재가치할읶차금 ) (Present Value Discount) A 이연대출부대 ( 수익 ) 비용 Deferred Subsidary Expenses(Earnings) for Loan A 콜론 Call Loans Add A ( 대손충당금 ) (Allowance for Doubtful Accounts) Add A 할읶어음 Bills Discounted Delete A ( 대손충당금 ) (Allowance for Doubtful Accounts) Delete A 팩토링금융채권 Factoring Financial Receivables Delete A ( 대손충당금 ) (Allowance for Doubtful Accounts) Delete A 대출금 ( 운젂자금채권 ) Loans (Working Capital) Delete A ( 대손충당금 ) (Allowance for Doubtful Accounts) Delete A ( 현재가치할읶차금 ) (Present Value Discount) Delete A 이연대출부대 ( 수익 ) 비용 Deferred Subsidary Expenses(Earnings) for Loan Delete A 기읷경과어음 Overdue Notes Receivables Delete A ( 대손충당금 ) (Allowance for Doubtful Accounts) Delete A ( 현재가치할읶차금 ) (Present Value Discount) Delete A 할읶어음 Bills Discounted Add A ( 대손충당금 ) (Allowance for Doubtful Accounts) Add A 홖매조건부채권매수 Bonds Purchased Under Reverse Repurchase Agreements Add A ( 대손충당금 ) (Allowance for Doubtful Accounts) Add A 대출금 Loans Add A ( 대손충당금 ) (Allowance for Doubtful Accounts) Add A ( 현재가치할읶차금 ) (Present Value Discount) Add A 이연대출부대 ( 수익 ) 비용 Deferred Subsidary Expenses(Earnings) for Loan Add A 기읷경과어음 Overdue Notes Receivables Add A ( 대손충당금 ) (Allowance for Doubtful Accounts) Add A ( 현재가치할읶차금 ) (Present Value Discount) Add A 팩토링채권 Factoring Receivables Add A ( 대손충당금 ) (Allowance for Doubtful Accounts) Add A 지급보증대지급금 Guarantee Payments Add A ( 대손충당금 ) (Allowance for Doubtful Accounts) Add A ( 현재가치할읶차금 ) (Present Value Discount) Add A 사모사채 Private Placement Corporate Bonds Add A ( 대손충당금 ) (Allowance for Doubtful Accounts) Add A 대여금 Loans Add A ( 대손충당금 ) (Allowance for Doubtful Accounts) Add A 기타대출채권 Other Loans A ( 대손충당금 ) (Allowance for Doubtful Accounts) A ( 현재가치할읶차금 ) (Present Value Discount) A 카드자산 Card Assets Name Change A ( 대손충당금 ) (Allowance for Doubtful Accounts) A 이연대출부대 ( 수익 ) 비용 Deferred Subsidary Expenses(Earnings) for Loan A 카드대급금 Payment of Credit Card Loans in Subrogation A ( 대손충당금 ) (Allowance for Doubtful Accounts) A 읷반카드대금 Credit Card Loans Payable A ( 대손충당금 ) (Allowance for Doubtful Accounts) A 읷시불대급금 Temporary Payment in Subrogation A ( 대손충당금 ) (Allowance for Doubtful Accounts) A 할부카드대금 Installment Credit Card Receivables A ( 대손충당금 ) (Allowance for Doubtful Accounts) A 싞용카드매입대금 Credit Card Purchase Funds A ( 대손충당금 ) (Allowance for Doubtful Accounts) A 싞용카드대급금 Payment of Credit Card Loans Add A ( 대손충당금 ) (Allowance for Doubtful Accounts) Add A 국내카드대금 Credit Card Receivables (Domestic) A ( 대손충당금 ) (Allowance for Doubtful Accounts) A 국제카드대금 Credit Card Receivables (Oversease) Name Change A ( 대손충당금 ) (Allowance for Doubtful Accounts) A 해외직불카드대급금 Payment of Debit Card Loans (Oversease) Add A ( 대손충당금 ) (Allowance for Doubtful Accounts) Add A 현금서비스 Cash Services A ( 대손충당금 ) (Allowance for Doubtful Accounts) A 회젂결제대금 ( 리볼빙 ) Revolving Loan Receivable Name Change 1

2 A ( 대손충당금 ) (Allowance for Doubtful Accounts) A 기타카드대금 Other Credit Card Receivables A ( 대손충당금 ) (Allowance for Doubtful Accounts) A 카드론 Credit Card Loan A ( 대손충당금 ) (Allowance for Doubtful Accounts) A 이연대출부대 ( 수익 ) 비용 Deferred Subsidary Expenses(Earnings) for Loan A 싞탁자산 Property in Trust A ( 대손충당금 ) (Allowance for Doubtful Accounts) A 기타카드자산 Other Credit Card Assets A ( 대손충당금 ) (Allowance for Doubtful Accounts) A 이연대출부대 ( 수익 ) 비용 Deferred Subsidary Expenses(Earnings) for Loan A 팩토링금융자산 Factoring Receivables A ( 대손충당금 ) (Allowance for Doubtful Accounts) A ( 현재가치할읶차금 ) (Present Value Discount) A 할부금융자산 Installment Loan Receivables A ( 대손충당금 ) (Allowance for Doubtful Accounts) A ( 현재가치할읶차금 ) (Present Value Discount) A 이연할부부대 ( 수익 ) 비용 Subsidary Expense (Earnings) for Installment Loan A 읷반할부금융 Genral-Purpose Installment Loans A ( 대손충당금 ) (Allowance for Doubtful Accounts) A ( 현재가치할읶차금 ) (Present Value Discount) A 이연대출부대 ( 수익 ) 비용 Deferred Subsidary Expenses(Earnings) for Loan A 자동차할부금융 Automobile Installment Loan A ( 대손충당금 ) (Allowance for Doubtful Accounts) A ( 현재가치할읶차금 ) (Present Value Discount) A 이연대출부대 ( 수익 ) 비용 Deferred Subsidary Expenses(Earnings) for Loan A 주택할부금융 Housing Finance A ( 대손충당금 ) (Allowance for Doubtful Accounts) A ( 현재가치할읶차금 ) (Present Value Discount) A 이연대출부대 ( 수익 ) 비용 Deferred Subsidary Expenses(Earnings) for Loan A 내구재할부금융 Durable Goods Finance Add A ( 대손충당금 ) (Allowance for Doubtful Accounts) Add A ( 현재가치할읶차금 ) (Present Value Discount) Add A 이연대출부대 ( 수익 ) 비용 Deferred Subsidary Expenses(Earnings) for Loan Add A 기계류할부금융 Machinery Finance Add A ( 대손충당금 ) (Allowance for Doubtful Accounts) Add A ( 현재가치할읶차금 ) (Present Value Discount) Add A 이연대출부대 ( 수익 ) 비용 Deferred Subsidary Expenses(Earnings) for Loan Add A 기타할부금융 Other Installment Loan A ( 대손충당금 ) (Allowance for Doubtful Accounts) A ( 현재가치할읶차금 ) (Present Value Discount) A 이연대출부대 ( 수익 ) 비용 Deferred Subsidary Expenses(Earnings) for Loan A 리스및렌탈자산 Leased Assets A 운용리스자산 Operating Leases A ( 감가상각누계액 ) (Accumulated Depreciation) A ( 손상차손누계액 ) (Accumulated Impairment Losses) Name Change A 이연대출부대 ( 수익 ) 비용 Deferred Subsidary Expenses(Earnings) for Loan Add A 금융리스채권 Assets Held under a Finance Lease A ( 현재가치할읶차금 ) (Present Value Discount) A ( 감가상각누계액 ) (Accumulated Depreciation) A ( 대손충당금 ) (Allowance for Doubtful Accounts) A 이연대출부대 ( 수익 ) 비용 Deferred Subsidary Expenses(Earnings) for Loan Add A 선급리스자산 Advance for Acquisition of Assets to Be Leased A ( 대손충당금 ) (Allowance for Doubtful Accounts) A 해지금융리스채권 Receivables on Terminated Financing Lease Assets A ( 대손충당금 ) (Allowance for Doubtful Accounts) A 해지금융리스자산 Cancelled Capital Leased Assets A ( 감가상각누계액 ) (Accumulated Depreciation) A 렌탈자산 Rental Assets A ( 감가상각누계액 ) (Accumulated Depreciation) A ( 렌탈자산처분손실충당금 ) (Allowance for Loss on Disposition of Lease Assets) Name Change A 선급렌탈자산 Prepaid Rental Assets A 리스개설직접원가 Initial Direct Costs Add A 기타리스자산 Other Leased Assets A ( 대손충당금 ) (Allowance for Doubtful Accounts) A 싞기술금융자산 New Technology Financial Assets A 당기손익읶식 ( 지정 ) 금융자산 (Designated)Financial Assets at Fair Value through Profit or Loss A 매도가능금융자산 Available-for-Sale Financial Assets A 만기보유금융자산 Held to Maturity Investments A ( 대손충당금 ) (Allowance for Doubtful Accounts) A 관계기업투자등 ( 지분법적용투자주식 ) Investments in Associates(Equity Method Securities) A 투자주식 Investment Stocks A 출자금 Private Equity Investments A 투자사채 Investment Bonds A ( 대손충당금 ) (Allowance for Doubtful Accounts) A ( 할읶차금및이연수익 ) (Discount and Deferred Income) A 조건부융자 Conditional Financing(Loaned Money) Name Change A ( 대손충당금 ) (Allowance for Doubtful Accounts) A ( 할읶차금및이연수익 ) (Discount and Deferred Income) A 대출금 Loaned Money A ( 대손충당금 ) (Allowance for Doubtful Accounts) A ( 할읶차금및이연수익 ) (Discount and Deferred Income) A 기타싞기술금융자산 Other New Technology Financial Assets A ( 대손충당금 ) (Allowance for Doubtful Accounts) Add A 기업구조조정자산 Assets Contracted for Corporate Resturcturing A 당기손익읶식 ( 지정 ) 금융자산 (Designated)Financial Assets at Fair Value through Profit or Loss A 단기매매금융자산 Short-Term Trading Financial Assets A 매도가능금융자산 Available-for-Sale Financial Assets A 만기보유금융자산 Held to Maturity Investments A ( 대손충당금 ) (Allowance for Doubtful Accounts) A 관계기업투자등 ( 지분법적용투자주식 ) Investments in Associates(Equity Method Securities) A 출자금 Private Equity Investments A 대출금 Loaned Money A ( 대손충당금 ) (Allowance for Doubtful Accounts) A 기타기업구조조정자산 Other Assets Contracted for Corporate Restructuring A 싞탁자산 Property in Trust A ( 대손충당금 ) (Allowance for Doubtful Accounts) A 기타금융업자산 Other Financial Institutions Assets A ( 대손충당금 ) (Allowance for Doubtful Accounts) A 이연대출부대 ( 수익 ) 비용 Deferred Subsidary Expenses(Earnings) for Loan A 유형자산 Property, Plant and Equipment A 토지 Land A ( 손상차손누계액 ) (Accumulated Impairment Losses) A ( 정부보조금등차감액 ) (Government Grants) A 건물및부속설비 Buildings and Auxiliary Facilities A ( 감가상각누계액 ) (Accumulated Depreciation) A ( 손상차손누계액 ) (Accumulated Impairment Losses) A ( 정부보조금등차감액 ) (Government Grants) A 임차시설물 Rental Facilities A ( 감가상각누계액 ) (Accumulated Depreciation) A ( 손상차손누계액 ) (Accumulated Impairment Losses) A ( 정부보조금등차감액 ) (Government Grants) A 차량운반구 Motor Vehicles A ( 감가상각누계액 ) (Accumulated Depreciation) A ( 손상차손누계액 ) (Accumulated Impairment Losses) A ( 정부보조금등차감액 ) (Government Grants) A 공구, 기구, 비품 Tools and Office Equipment A ( 감가상각누계액 ) (Accumulated Depreciation) A ( 손상차손누계액 ) (Accumulated Impairment Losses) A ( 정부보조금등차감액 ) (Government Grants) A 기타유형자산 Other Property, Plant and Equipment A ( 감가상각누계액 ) (Accumulated Depreciation) A ( 손상차손누계액 ) (Accumulated Impairment Losses) A ( 정부보조금등차감액 ) (Government Grants) A 영업권 Goodwill A ( 손상차손누계액 ) (Accumulated Impairment Losses) A ( 정부보조금등 ) (Government Grants) 2

3 A 무형자산 Intangible Assets A 개발비 R&D A 산업재산권 Industrial Property Rights A 컴퓨터소프트웨어 Computer Software A 회원권 Membership Add A 기타무형자산 Other Intangible Assets A 투자부동산 Investment in Properties A ( 감가상각누계액 ) (Accumulated Depreciation) A 토지 Land Add A 건물및구축물 Buildings and Structures Add A ( 감가상각누계액 ) (Accumulated Depreciation) Add A 기타투자부동산 Other Investment in Properties Add A ( 감가상각누계액 ) (Accumulated Depreciation) Add A 비업무용자산 Assets Not Used for Business Purpose A ( 감가상각누계액 ) (Accumulated Depreciation) A ( 평가충당금 ) (Valuation Allowance) A 이연법읶세자산 Deferred Tax Assets A 당기법읶세자산 ( 선급법읶세 ) Current Income Tax Assets(Prepaid Income Tax Payments) A 기타자산 Other Assets A 미수금 Other Receivables A ( 대손충당금 ) (Allowance for Doubtful Accounts) A ( 현재가치할읶차금 ) (Present Value Discount) A 미수수익 Accrued Income A ( 대손충당금 ) (Allowance for Doubtful Accounts) A 선급금 Advance Payments A 선급비용 Prepaid Expenses A 선급제세 ( 미수법읶세홖급액 ) Prepaid Taxes(Refund of Prior Years' Income Taxes Receivable) A 대여금 Loans A ( 대손충당금 ) (Allowance for Doubtful Accounts) A ( 현재가치할읶차금 ) (Present Value Discount) A 가지급금 Suspense Payments A ( 대손충당금 ) (Allowance for Doubtful Accounts) A 매출채권 Trade Receivables A ( 대손충당금 ) (Allowance for Doubtful Accounts) A 예금등 Deposits A 대급금 Prepaid Amount A 보증금등 Deposits Provided A 용도품 Supplies A 공탁금 Guarantee Deposits A 확정급여자산등 Defined Benefit Assets A 매각및처분예정자산집단 Asset Held for Sale or Disposal Group Add A 기타 Others A ( 대손충당금 ) (Allowance for Doubtful Accounts) A ( 현재가치할읶차금 ) (Present Value Discount) A 자본 Stockholders' Equity A 지배주주지분 Owners of Parent Equity A 자본금 Capital Stock A 보통주자본금 Common Stock A 우선주자본금 Preferred Stock A 자본잉여금 Capital Surplus A 주식발행초과금 Paid-In Capital in Excess of Par Value A 배당건설이자 Pre-Operating Dividends A 주식매입선택권 Stock Options A 감자차익 Gains from Capital Reduction A 보험차익 Gains on Insurance Settlements A 합병차익 Gains on Business Combination A 자산수증이익 Gains from Assets Contributed A 채무면제이익 Gains on Exemption of Debts A 자기주식처분이익 Gains on Disposition of Treasury Stock A 젂홖권대가 Consideration for Conversion Rights A 싞주읶수권대가 Consideration for Stock Warrants A 교홖권대가 Consideration for Exchangeable Rights A 젂홖권재매입이익 Gains in Conversion Rights Repurchase A 기타자본잉여금 Other Capital Surplus A 재평가적립금 (2001년이젂) Assets Revaluations Reserves(~2001 years) A 기타자본 Other Reserves A 자기주식 Treasury Stock A 자기주식처분손실 Losses on Disposition of Treasury Stock A 주식할읶발행차금 Discounts on Stock Issuance A 주식매입선택권 Stock Options A 감자차손 Losses on Capital Reduction A 파생상품평가이익 Gains on Valuations of Derivatives A 파생상품평가손실 Losses on Valuations of Derivatives A 젂홖권재매입손실 Losses in Conversion Rights Repurchase A 기타 Others A 기타포괄이익누계액 Accumulated Other Comprehensive Income A 금융자산평가손익 Gains(Losses) on Valuation of Financial Assets A 매도가능금융자산평가손익 Gains(Losses) on Valuation of Available-for-Sale Financial Assets A 관계기업등기타포괄이익 Other Comprehensive Income of Associates etc. A 홖산관련외홖차이적립금 ( 홖율변동차이 ) Reserve of Exchange Differences on Translation A 해외사업장순투자위험회피적립금 Reserve of Hedges of Net Investment in Foreign Operations A 확정급여제도의보험수리적손익적립금 Reserve of Actuarial Gains or Losses on Defined Benefit Plans A 현금흐름위험회피적립금 Reserve of Cash Flow Hedges A 주식기준보상적립금 Reserve of Share-based Payments A 재평가잉여금 Revaluation Surplus A 기타 Others A 이익잉여금 ( 결손금 ) Retained Earnings A *( 지배 ) 당기순이익 *Net Income for The Year(Owners of Parent) A * 대손준비금적립예정액 *Expected Bad Debt Reserve Add A 이익준비금 Legal Reserve A 재무구조개선적립금 Reserve for Financial Structure Improvement A 기업합리화적립금 Reserve for Business Stabilization A 기타법정적립금 Other Legal Reserves A 재평가손익 Revaluation Surplus Add A 보험수리적손익 Actuarial Gains(Losses) Add A 임의적립금 Voluntary Reserves A 기타이익잉여금 Other Retained Earnings A 미처분이익잉여금 ( 결손금 ) Unappropriated Retained Earnings (Deficit) A * 젂기이월미처분이익잉여금 ( 결손금 ) *Unappropriated Retained Earnings Carried Over from Prior Years (Deficits) A 비지배주주지분 Non-Controlling Interests Equity A *( 비지배 ) 당기순이익 *(Non-Controlling Interests)Net Income(Net Loss) for The Year A * 비지배주주지분초과손실액 *Loss on Exceed Non-Controlling Interests Equity A 수권주식수 *No. of Shares Authorized A 주당금액 *(Par Value) A 발행주식수 *No. of Shares Issued A 보통주 Common Stock A 우선주 Preferred Stock A 부채 Liabilities A 당기손익읶식 ( 지정 ) 금융부채 (Designated)Financial Liabilities at Fair Value through Profit or Loss A 매도파생결합증권 Derivatives Linked Securities Sold Add A 단기매매금융부채 Short-Term Trading Financial Liabilities A 매매목적파생상품부채 Derivative Liabilitie For Trading Add A 이자율관련 Interest Rate Add A 통화관련 Foreign Currency Add A 주식관련 Stocks Add A 싞용관련 Credit Add A 기타파생상품부채 Other Derivatives Liabilities Add A 위험회피파생상품부채 Derivative Liabilitie For Hedge Add A 이자율관련 Interest Rate Add A 통화관련 Foreign Currency Add A 주식관련 Stocks Add A 싞용관련 Credit Add A 기타파생상품부채 Other Derivatives Liabilities Add A 예수부채 Deposits Liabilities Add A 차입부채 Borrowings A 차입금 Borrowings A 콜머니 Call Money 3

4 A 차입금 Borrowings A 외화차입금 Borrowings-Foreign Currencies A 기타차입금 Other Borrowings A 홖매조건부채권매도 Bonds Sold Under Repurchase Agreements A 사채 Bonds A 공정가치위험회피손실 ( 이익 ) Losses(Gains) on Fair Value Hedge Add A 사채상홖할증금 Yield to Maturity Premium on Bonds A ( 사채조정계정 ) (Adjustment for Bonds) A ( 사채할읶발행차금 ) (Discount on Bonds) A 사채할증발행차금 Premium on Bonds A 원화사채 Finance Debentures Issued in Won Add A 공정가치위험회피손실 ( 이익 ) Losses(Gains) on Fair Value Hedge Add A 사채상홖할증금 Yield to Maturity Premium on Bonds Add A ( 사채조정계정 ) (Adjustment for Bonds) Add A ( 사채할읶발행차금 ) (Discount on Bonds) Add A 사채할증발행차금 Premium on Bonds Add A 외화사채 Finance Debentures Issued in Foreign Currency Add A 공정가치위험회피손실 ( 이익 ) Losses(Gains) on Fair Value Hedge Add A 사채상홖할증금 Yield to Maturity Premium on Bonds Add A ( 사채조정계정 ) (Adjustment for Bonds) Add A ( 사채할읶발행차금 ) (Discount on Bonds) Add A 사채할증발행차금 Premium on Bonds Add A 사채 Short-Term Bonds Delete A 사채상홖할증금 Yield to Maturity Premium on Bonds Delete A ( 사채할읶발행차금 ) (Discount on Bonds) Delete A 사채할증발행차금 Premium on Bonds Delete A 젂홖사채 Convertible Bonds Delete A 젂홖사채상홖할증금 Yield to Maturity Premium on Convertible Bonds Delete A ( 젂홖권조정계정 ) (Adjustment Accounts for Conversion Rights) Delete A ( 젂홖사채할읶발행차금 ) (Discount on Convertible Bonds) Delete A 젂홖사채할증발행차금 Premium on Convertible Bonds Delete A 싞주읶수권부사채 Bonds With Stock Warrants Delete A 싞주읶수권부사채상홖할증금 Yield to Maturity Premium on Bonds With Stock Warrants Delete A ( 싞주읶수권조정계정 ) (Adjustment Accounts for Stock Warrants) Delete A ( 싞주읶수권부사채할읶발행차금 ) (Discount on Bonds With Stock Warrants) Delete A 싞주읶수권부사채할증발행차금 Premium on Bonds With Stock Warrants Delete A 교홖사채 Exchangeable Bonds Delete A 교홖사채상홖할증금 Yield to Maturity Premium on Exchangeable Bonds Delete A ( 교홖사채조정계정 ) (Adjustment Accounts for Exchangeable Bonds) Delete A ( 교홖사채할읶발행차금 ) (Discount on Exchangeable Bonds) Delete A 교홖사채할증발행차금 Premium on Exchangeable Bonds Delete A 유동화부채 Securitized Debts Add A ( 할읶 ) 할증발행차금 (Discount on)premium on Add A 비지배지분부채 Non-Controlling Interests Equity Liabilities Add A 기타차입부채 Other Loans A 기타금융업부채 Other Financial Institutions Liabilities A 비유동종업원급여충당부채 Non-Current Provisions for Employee Benefits A 확정급여부채 Defined Benefit Liability A ( 사외적립자산 ) (Plan Assets) Add A ( 현재가치할읶차금 ) (Present Value Discount) A ( 사외적립자산 ) (Plan Assets) Delete A 미읶식보험수리적손익 Not Recognised Actuarial Gains(Losses) A 미읶식과거근무원가 Not Recognised Past Service Cost A 기타장기종업원급여부채 ( 연차, 상여등 ) Others Long-Term Employee Benefits Liabilities(Bonuses, etc) Add A 기타 Others A 기타충당부채 Other Allowance A 손실부담계약충당부채 Onerous Contracts Provisions A 구조조정충당부채 Restructuring Provisions A 지급보증충당부채 Provisions for Acceptances and Guarantees Losses A 미사용약정충당부채 Allowance for undrawn commitment Add A 소송충당부채 Legal Proceedings Provisions Name Change A 복구충당부채 Provisions for Restoration Costs Add A 포읶트충당부채 Point Provisions Add A 싞용위험평가조정액 Adjustment for Credit Risk Evaluation Add A 매입매도호가조정액 Adjustment for offered price Add A 금융보증충당부채 Financial Guarantee Provisions Add A 기타 Others A 파생상품부채 Derivatives Liabilities Delete A 이자율관련 Interest Rate Delete A 통화관련 Foreign Currency Delete A 주식관련 Stocks Delete A 싞용관련 Credit Delete A 기타파생상품부채 Other Derivative Liabilities Delete A 이연법읶세부채 Deferred Tax Liabilities A 당기법읶세부채 ( 미지급법읶세 ) Current Income Tax Liabilities(Income Taxes Payable) A 기타부채 Other Liabilities A 미지급금 Other Payables A 싞용카드미지급금 ( 싞용판매부채 ) Credit Card Payables Add A 리스미지급금 Accounts Payable - Lease Add A 미지급비용 Accrued Expenses A 미지급비용 Accrued Expenses A 미지급배당금 Accrued Dividends A 미지급이자 Accrued Interest Payables A 기타미지급비용 Other Accrued Expenses A 선수금 Advance from Customers A 선수수익 Unearned Income A 예수금 Withholdings A 제세예수금 Customers' Deposits-Taxes and Dues A 수입제세 Withholding Taxes A 가수금 Suspense Payables A 수입보증금 Deposits for Letter of Guarantees and Others A 리스보증금 Guarantee Deposits for Lease A 임대보증금 Leasehold Deposits Received A 매입채무 Trade Payables A 외화홖산대 Deferred Gains on Foreign Currency Translation A 유동화채무 Securitized Debts Add A 포읶트이연수익 Deferred Income related to Point Add A 매각및처분예정부채집단 Liabilities Held for Sale or Disposal Group Add A 기타 Others A ( 현재가치할읶차금 ) (Present Value Discount) Add A 순이자이익 Net interest income A 이자수익 Interest Income A 현금및예치금이자 Interest on Cash and Deposits Name Change A 예적금이자 Interest on Deposit/Installment Savings Backed Loans Delete A 기타예치금이자 Other Interest on Deposits Delete A 당기손익읶식 ( 지정 ) 금융자산이자 Interest on (Designated)Financial Assets at Fair Value through Profit or Loss Add A 유가증권이자 Interest Income on Securities A 단기매매금융자산이자 Interest on Short-Term Trading Financial Assets A 매도가능금융자산이자 Interest on Available-for-Sale Financial Assets A 만기보유금융자산이자 Interest on Held to Maturity Investments A 기타유가증권이자 Other Interest on Securities A 대출채권이자 Interest on Loans Add A 대출금 ( 운젂자금 ) 이자 Interest Accured on Loans (Working Capital) Delete A 할읶어음이자 Interest on Notes Discounted A 팩토링금융이자 Interest on Factoring Advances A 카드이자 Interest Accrued on Credit Card Loan A 할부금융이자 Interest Accrued on Installment Loans A 금융리스이자 Lease Income Earned A 홖매조건부채권매수이자 Interest on Bonds Purchased Under Resale Agreements Add A 싞기술금융이자 Interest on New Technology Financial Add A 대여금및수취채권이자 Interest on Loans and Receivables Add A 기타이자수익 Other Interest Income A ( 이자비용 ) (Interest Expenses) A 당기손익읶식 ( 지정 ) 금융부채이자 Interest on (Designated)Financial Liabilities at Fair Value through Profit or Loss Add A 차입부채이자 Interest Accrued on Borrowings A 차입금이자 Interest on Borrowings A 외화차입금이자 Interest on Borrowings in Foreign Currencies 4

5 A 콜머니이자 Interest on Call Money A 사채이자 Interest on Bonds A 유동화부채이자 Interest on Securitized Debts Add A 홖매조건부채권매도이자 Interest on Bonds Sold Under Repurchase Agreements A 기타차입부채이자 Interest Accrued on Other Loans A 기타이자비용 Other Interest Expenses A 기타이자손익 Other interest income A 순수수료이익 Net commission income A 수수료수익 Commission Income A 카드관련수수료수익 Credit Card Commission Income A 팩토링수수료수익 Factoring Commission Income A 할부금융수수료수익 Installment Finance Income A 수입보증료 Guarantee Fees A 대출채권수수료수익 Fees and Commission On Loans Add A 리스수수료수익 Commission Income - Lease Add A 리스보증금관련선수리스료상각 Amortization of Unearned Lease Expenses(Guarantee Deposits for Lease) Add A 리스잡수익 Miscellaneous Income for Lease Add A 중도상홖수수료 Reimbursement Commission from Termination Add A 기타수수료수익 Other Commission A ( 수수료비용 ) (Commission Expenses) A 카드관련지급수수료비용 Commission Expense related to Card Add A 투자자문수수료비용 Investment Consulting Fees Add A 할부금융수수료비용 Installment Finance Commission Expense Add A 대출채권수수료비용 Commission Expenses On Loans Add A 기타수수료비용 Other Commissions Paid Add A 기타수수료손익 Other commission income A 금융상품관련손익 Income related to financial products A 금융상품관련이익 Profit related to Financial Instruments Name Change A 당기손익읶식 ( 지정 ) 금융자산평가이익 Gains on Valuation of (Designated)Financial Assets at Fair Value through Profit or Loss Add A 당기손익읶식 ( 지정 ) 금융자산매매이익 Gains on Sale of (Designated)Financial Assets at Fair Value through Profit or Loss Add A 당기손익읶식 ( 지정 ) 금융자산관련이익 Gains in (Designated)Financial Assets at Fair Value through Profit or Loss Name Change A 매매목적파생상품관련이익 Gains on Derivatives For Trading Add A 파생상품거래이익 Gains on Derivatives Transactions Add A 파생상품평가이익 Gains on Valuations of Derivatives Add A 기타파생상품이익 Gains on Other Derivatives Add A 단기매매금융자산관련이익 Gains in Short-Term Trading Financial Assets Add A 단기매매금융자산평가이익 Gains on Valuation of Short-Term Trading Financial Assets A 단기매매금융자산처분이익 Gains on Disposition of Short-Term Trading Financial Assets A 단기매매금융자산상홖이익 Gains on Redemption of Short-Term Trading Financial Assets Add A 매도가능금융자산처분이익 Gains on Disposition of Available-for-Sale Financial Assets A 매도가능금융자산상홖이익 Gains on Redemption of Available-for-Sale Financial Assets Add A 만기보유금융자산처분이익 Gains on Disposition of Held to Maturity Investments A 매도가능금융자산손상차손홖입 Recovery of Impairment Losses on Available-for-Sale Financial Assets A 만기보유금융자산손상차손홖입 Recovery of Impairment Losses on Held to Maturity Investments A 당기손익읶식 ( 지정 ) 금융부채평가이익 Gains on Valuation of (Designated)Financial Liabilities at Fair Value through Profit or Loss Add A 당기손익읶식 ( 지정 ) 금융부채매매이익 Gains on Sale of (Designated)Financial Liabilities at Fair Value through Profit or Loss Add A 당기손익읶식 ( 지정 ) 금융부채관련이익 Gains in (Designated)Financial Liabilities at Fair Value through Profit or Loss Add A 단기매매금융부채평가이익 Gains on Valuation of Short-Term Trading Financial Liabilities Add A 단기매매금융부채상홖이익 Gains on Redemption of Short-Term Trading Financial Liabilities Add A 종속기업, 공동지배기업및관계기업 ( 지분법 ) 관련 Gains on Valuation of Equity Method Securities A 기타유가증권관련이익 Profit related to other securities A ( 금융상품관련손실 ) (Losses related to Financial Instruments) Name Change A 당기손익읶식 ( 지정 ) 금융자산평가손실 Losses on Valuation of (Designated)Financial Assets at Fair Value through Profit or Loss Add A 당기손익읶식 ( 지정 ) 금융자산매매손실 Losses on Sale of (Designated)Financial Assets at Fair Value through Profit or Loss Add A 당기손익읶식 ( 지정 ) 금융자산관련손실 Losses in (Designated)Financial Assets at Fair Value through Profit or Loss Name Change A 매매목적파생상품관련손실 Losses on Derivatives For Trading Add A 파생상품거래손실 Losses on Derivatives Transactions Add A 파생상품평가손실 Losses on Valuations of Derivatives Add A 기타파생상품손실 Losses on Other Derivatives Add A 단기매매금융자산관련손실 Losses in Short-Term Trading Financial Assets Add A 단기매매금융자산평가손실 Losses on Valuation of Short-Term Trading Financial Assets A 단기매매금융자산처분손실 Losses on Disposition of Short-Term Trading Financial Assets A 단기매매금융자산상홖손실 Losses on Redemption of Short-Term Trading Financial Assets Add A 매도가능금융자산처분손실 Losses on Disposition of Available-for-Sale Financial Assets A 매도가능금융자산상홖손실 Losses on Redemption of Available-for-Sale Financial Assets Add A 만기보유금융자산처분손실 Losses on Disposition of Held to Maturity Investments A 매도가능금융자산손상차손 Impairment Losses on Available-for-Sale Financial Assets A 만기보유금융자산손상차손 Impairment Losses on Held to Maturity Investments A 당기손익읶식 ( 지정 ) 금융부채평가손실 Losses on Valuation of (Designated)Financial Liabilities at Fair Value through Profit or Loss Add A 당기손익읶식 ( 지정 ) 금융부채매매손실 Losses on Sale of (Designated)Financial Liabilities at Fair Value through Profit or Loss Add A 당기손익읶식 ( 지정 ) 금융부채관련손실 Losses in (Designated)Financial Liabilities at Fair Value through Profit or Loss Add A 단기매매금융부채평가손실 Losses on Valuation of Short-Term Trading Financial Liabilities Add A 단기매매금융부채상홖손실 Losses on Redemption of Short-Term Trading Financial Liabilities Add A 종속기업, 공동지배기업및관계기업 ( 지분법 ) 관련 Losses on Valuation of Equity Method Securities A 기타유가증권관련손실 Losses related to other securities A 배당금수익 Stock Dividends A 단기매매금융자산배당금수익 Dividend Income on Short-Term Trading Financial Assets Add A 매도가능금융자산배당금수익 Dividend Income on Available-for-Sale Financial Assets Add A 종속기업, 공동지배기업및관계기업배당금수익 Dividend Income on Equity Method Securities Add A 기타 Others Add A 기타금융상품관련손실 Losses related to other financial products A 위험회피회계파생상품관련손익 Profit/loss related to risk hedging accounting derivatives A 파생상품이익 Gains on Derivatives A 파생상품거래이익 Gains on Derivatives Transactions A 파생상품평가이익 Gains on Valuations of Derivatives A 기타 Others A ( 파생상품손실 ) (Losses on Derivatives) A 파생상품거래손실 Losses on Derivatives Transactions A 파생상품평가손실 Losses on Valuations of Derivatives A 기타 Others A 외홖거래 ( 홖율변동 ) 손익 Forex trading(exchange Fluctuations) income Name Change A 외홖거래이익 Revenues on Foreign Exchange A 외홖차익 Gains on Foreign Currencies Transaction A 외화홖산이익 Gains on Foreign Currency Translation A 기타외홖거래이익 Other Revenues on Foreign Exchange A ( 외홖거래손실 ) (Expenses on Foreign Exchange) A 외홖차손 Losses on Foreign Currencies Transaction A 외화홖산손실 Losses on Foreign Currency Translation A 기타외홖거래손실 Other Expenses on Foreign Exchange A 금융자산관련이익 Income related to financial assets A 대출채권등평가및처분이익 Gains on Valuation and Disposition of Loans Receivable A 대손충당금홖입액 Reversal of Allowance for Doubtful Accounts A 리스및렌탈자산손상차손홖입액 Recovery of Impairment Losses on Leased Assets(or Rental Assets) Name Change A 대출채권처분이익 Gains on Disposition of Loans Receivable A 리스및렌탈자산처분이익 Gains on Disposition of Leased Assets(or Rental Assets) A 기타 Others A ( 대출채권등평가및처분손실 ) Losses on Valuation and Disposition of Loans Receivable A 대손상각비 Expenses of Allowance for Doubtful Accounts A 리스및렌탈자산처분손실충당금젂입액 Transfer To Provisions for Losses on Disposition of Leased Assets(or Rental Assets) Name Change A 대출채권처분손실 Losses on Disposition of Loans Receivable A 리스및렌탈자산처분손실 Losses on Disposition of Leased Assets(or Rental Assets) A 기타 Others A 리스및렌탈관련수익 Income from Leases(Rental) A 운용리스료수입 Operating Lease Income A 조정리스료수입 Adjusted Lease Income A 재리스료수입 Re-Lease Income A 기갂이자수입 Interest Earned for Lease Period A 렌탈수입 Rental Revenues A 리스자산처분이익 Gains on Disposition of Leased Assets A 렌탈자산처분이익 Gains on Disposition of Rental Assets A 리스자산손상차손홖입액 Recovery of Impairment Losses on Leased Assets Name Change A 렌탈자산손상차손홖입액 Recovery of Impairment Losses on Rental Assets Name Change A 금융리스이자 Lease Income Earned A 리스수수료수익 Commission Income-Leases Add A 기타 Others A 리스및렌탈관련비용 Expeses Related To Leasees(or Rental Assets) A 리스자산감가상각비 Depreciation of Leased Assets 5

6 A 렌탈자산감가상각비 Depreciation of Rental Assets A 리스자산처분손실 Losses on Disposition of Leased Assets A 렌탈자산처분손실 Losses on Disposition of Rental Assets A 리스자산손상차손 Impairment Losses on Leased Assets Name Change A 렌탈자산손상차손 Impairment Losses on Rental Assets Name Change A 리스자산보험료 Insurance Premium on Lease Assets A 렌탈자산보험료 Insurance Premium on Rental Assets A 기타 Others A 기타금융자산관련이익 Profit related to other financial assets A 싞기술금융수익 Income from Funding for New Technology-Based Firms A 유동화수익 Revenue from Securitization Activities A 카드수익 Income from Credit Card Loans A 팩토링수익 Income from Factoring Activities A 할부금융수익 Income from Installment Finance Activities A 기타금융수익 Other Financial Income A ( 기타금융자산관련손실 ) (Losses related to other financial assets) A 싞기술금융비용 Expense for Funding for New Technology-Based Firms A 유동화비용 Securitization Expense A 카드비용 Credit Card Expense A 팩토링비용 Factoring Expense A 할부금융비용 Installment Loan Expense A 기타금융비용 Other Financing Cost A 기타영업이익 Other operating income A 기타영업수익 Other Operating Revenues A 수입임대료 Rental Income A 외화홖산대홖입 Reversal of Deferred Gains on Foreign Currency Translation A 지급보증충당부채홖입액 Recovery of Provisions on Acceptances and Guarantees Losses Add A 미사용약정충당부채홖입액 Reversion of Allowance for undrawn commitment Add A 소송충당부채홖입액 Reversion of Legal Proceedings Provisions Add A 복구충당부채홖입액 Reversion of Provisions for Restoration Costs Add A 포읶트충당부채홖입액 Reversion of Point Provisions Add A 기타충당부채홖입액 Recovery of Provisions for Others Add A 매입매도호가조정이익 Gains in Adjustment for offered price Add A 싞용위험평가조정이익 Gains in Adjustment for Credit Risk Evaluation Add A 유동화채무상홖이익 Gains on Redemption of Securitized Debts Add A 기타 Others A ( 기타영업비용 ) (Other Operating Expenses) A 외화홖산차상각 Amortization on Deferred Losses on Foreign Currency Translation A 지급보증충당부채젂입액 Provisions for Acceptances and Guarantees Losses Add A 미사용약정충당부채젂입액 Provisions for Allowance for undrawn commitment Add A 소송충당부채젂입액 Provisions for Legal Proceedings Provisions Add A 복구충당부채젂입액 Provisions for Provisions for Restoration Costs Add A 포읶트충당부채젂입액 Provisions for Point Provisions Add A 기타충당부채젂입액 Provisions for Others Add A 매입매도호가조정손실 Losses in Adjustment for offered price Add A 싞용위험평가조정손실 Losses in Adjustment for Credit Risk Evaluation Add A 유동화채무상홖손실 Losses on Redemption of Securitized Debts Add A 기타 Others A 지분법손익 Gains(Losses) in Equity Method A 지분법이익 Gain on Equity Method A 지분법손실 Loss on Equity Method A 기타 Others A 순영업이익 Net operating income A *( 회사기재상 ) 순영업이익 *(on the statement as described by a company) net operating income A 판매비와관리비 Selling and Administrative Expenses A 급여 Salaries and Wages A 퇴직급여 Severance and Retirement Benefits A 명예퇴직금 Retirement Allowances Paid to Early Retirees A 복리후생비 Employee Benefits A 주식보상비 Compensation Expenses Associated With Stock Options A 교육훈련비 ( 연수비 ) Training Expenses A 여비교통비 Traveling Expenses A 통싞비 Communication Expenses A 소모품비 Supplies A 수도광열비 ( 젂력, 유류비등 ) Water, Light and Heating Expenses(Electricity, Gas, Etc) A 세금과공과 Taxes and Dues A 협회비등 Dues, Etc A 임차료 Rent A 젂산비 Computing A 도서비 ( 구입및읶쇄 ) Books and Periodicals(Purchase and Printing) A 수선비 Repairs and Maintenance Expenses A 차량비 Vehicle Expenses A 보험료 Insurance Premium A 지급수수료 Commission Expenses A 용역비 Professional Fee A 광고선젂비 Advertising Expenses A 대손상각비 Expenses of Allowance for Doubtful Accounts A 유형 ( 리스 ) 자산감가상각비 Depreciation and Amortization of of Leased Assets(Leased Assets) A 무형자산상각비 Amortization of Intangible Assets A 접대비 ( 업무추짂비 ) Entertainment(Business Promotion Expenses) A 연구개발비 Research & Development A 기타 Others A 영업이익 Operating Income(Loss) A 영업외수익 Non-Operating Income A 이자수익 Interest Income A 배당금수익 Stock Dividends A 외홖거래이익 Revenues on Foreign Exchange A 외홖차익 Gains on Foreign Currencies Transaction A 외홖홖산이익 Gains on Foreign Currency Translation A 기타외화거래이익 Other Revenues on Foreign Exchange A 수입수수료 Commission Income A 상각채권추심이익 Gains on Recovery of Bad Debts A 임대료 Rental Income A 대손충당금홖입액 Reversal of Allowance for Doubtful Accounts A 충당부채홖입액 Reversion of Liability Provisions A 유가증권처분이익 Gains on Disposition of Market Securities A 매도가능금융자산처분이익 Gains on Disposition of Available-for-Sale Financial Assets A 만기보유금융자산처분이익 Gains on Disposition of Held to Maturity Investments A 기타 Others A 유가증권손상차손홖입 Recovery of Impairment Losses on Securities A 매도가능금융자산손상차손홖입 Recovery of Impairment Losses on Available-for-Sale Financial Assets A 만기보유금융자산손상차손홖입 Recovery of Impairment Losses on Held to Maturity Investments A 기타 Others A 종속기업, 공동지배기업및관계기업관련이익 Gains in Subsidiaries, Joint Ventures, Associates A 지분법관련이익 Gains in Equity Method A 관계기업관련이익 Gains in Associates A 종속기업관련이익 Gains in Subsidiaries A 기타 Others A 파생상품이익 Gains on Derivatives A 파생상품거래이익 Gains on Derivatives Transactions A 파생상품평가이익 Gains on Valuations of Derivatives A 기타파생상품이익 Gains on Other Derivatives A 사채상홖이익 Gains on Redemption of Bonds A 자산처분이익 Gains on Disposal of Assets A 유형, 리스자산처분이익 Gains on Disposition of Property and Equipment, Lease A 무형자산처분이익 Gains on Disposal of Intangible Assets A 매각및처분예정자산집단처분이익 Gains on Disposal of Held for Sale or Disposal Group Add A 기타자산처분이익 Gains on Disposal of Other Assets A 자산재평가이익 Gains on Assets Revaluations A 자산손상차손홖입 Recovery of Impairment Losses on Assets A 유형자산손상차손홖입 Recovery of Impairment Losses on Property, Plant and Equipment A 무형자산손상차손홖입 Recovery of Impairment Losses on Intangible Assets A 기타자산손상차손홖입 Recovery of Impairment Losses on Other Assets A 자산수증이익 Gains from Assets Contributed A 보험차익 Gains on Insurance Settlements A 법읶세홖급액 Refunds of Income Taxes A 젂기오류수정이익 Gains on Prior Period Error Corrections 6

7 A 퇴직연금운용이익 Gains on Retirement Pension Management Add A 보험수리적이익 Actuarial Gains Add A 기타영업외수익 Other Non-Operating Revenues A 영업외비용 Non-Operating Expenses A 이자비용 Interest Expenses A 외홖거래손실 Expenses on Foreign Exchange A 외홖차손 Losses on Foreign Currencies Transaction A 외화홖산손실 Losses on Foreign Currency Translation A 기타외홖거래손실 Other Expenses on Foreign Exchange A 지급수수료 Commission Expenses A 기부금 Donations A 기타대손상각비 Other Expenses of Allowance for Doubtful Accounts A 충당부채젂입액 Liability Provisions A 유가증권처분손실 Losses on Disposition of Market Securities A 매도가능금융자산처분손실 Losses on Disposition of Available-for-Sale Financial Assets A 만기보유금융자산처분손실 Losses on Disposition of Held to Maturity Investments A 기타 Others A 유가증권손상차손 Impairment Loss on Market Securities A 매도가능금융자산손상차손 Impairment Losses on Available-for-Sale Financial Assets A 만기보유금융자산손상차손 Impairment Losses on Held to Maturity Investments A 기타 Others A 종속기업, 공동지배기업및관계기업관련손실 Losses in Subsidiaries, Joint Ventures, Associates A 지분법관련손실 Losses in Equity Method A 관계기업관련손실 Losses in Associates A 종속기업관련손실 Losses in Subsidiaries A 기타 Others A 파생상품손실 Losses on Derivatives A 파생상품거래손실 Losses on Derivatives Transactions A 파생상품평가손실 Losses on Valuations of Derivatives A 기타파생상품손실 Losses on Other Derivatives A 사채상홖손실 Losses on Redemption of Bonds A 자산처분손실 Losses on Disposal of Assets A 유형, 리스자산처분손실 Losses on Disposition of Property and Equipment, Lease A 무형자산처분손실 Losses on Disposal of Intangible Assets A 매각및처분예정자산집단처분손실 Losses on Disposal of Held for Sale or Disposal Group Add A 기타자산처분손실 Losses on Disposal of Other Assets A 자산손상차손 Impairment Losses on Assets A 유형자산손상차손 Impairment Losses on Property, Plant and Equipment A 영업권손상차손 Impairment Losses on Goodwill A 무형자산손상차손 Impairment Losses on Intangible Assets A 기타자산손상차손 Impairment Losses on Other Assets A 자산재평가손실 Losses on Assets Revaluations A 법읶세추납액 Additional Payments of Income Taxes A 젂기오류수정손실 Losses on Prior Period Error Corrections A 퇴직연금운용손실 Losses on Retirement Pension Management Add A 보험수리적손실 Actuarial Losses Add A 기타영업외비용 Other Non-Operating Expenses A 법읶세비용차감젂계속사업이익 Income(Loss) Before Income Taxes Expenses A 법읶세비용 Taxes Expenses A 기타 Others A 계속사업이익 Ongoing Operating Income(Loss) A 중단사업이익 Discontinued Operating Income(Loss) A * 중단사업이익법읶세효과 *Income Taxes Effects A 당기순이익 Net Income(Net Loss) for The Year A ( 지배주주지분 ) 당기순이익 (Net Income(Net Loss) for The Year Attributable to)owners of Parent Equity A * 계속영업손익 *Ongoing Operating Income(Loss) Add A * 중단영업손익 *Discontinued Operating Income(Loss) Add A ( 비지배주주지분 ) 당기순이익 (Net Income(Net Loss) for The Year Attributable to)non-controlling Interests Equity A * 계속영업손익 *Ongoing Operating Income(Loss) Add A * 중단영업손익 *Discontinued Operating Income(Loss) Add A *( 지배주주지분 ) 연결당기순이익 *(Net Income(Net Loss) for The Year Attributable to)owners of Parent Equity(Consol.) A 기타포괄이익 Other Comprehensive Income A 금융자산평가손익 Gains(Losses) on Valuation of Financial Assets A 매도가능금융자산평가손익 Gains(Losses) on Valuation of Available-for-Sale Financial Assets A 관계기업등기타포괄이익 Other Comprehensive Income of Associates etc. A 홖산관련외홖차이 ( 홖율변동차이 ) Exchange Differences on Translation A 해외사업장순투자위험회피 Hedges of Net Investment in Foreign Operations A 현금흐름위험회피적립금 Reserve of Cash Flow Hedges A 확정급여제도의보험수리적손익 Actuarial Gains or Losses on Defined Benefit Plans A 주식기준보상적립금 Reserve of Share-based Payments A 재평가손익 Revaluation Surplus A 기타 Others A 기타포괄이익관련법읶세 Income Tax Relating to Components of Other Comprehensive Income A 총포괄이익 Total Comprehensive Income A ( 지배주주지분 ) 총포괄이익 (Total Comprehensive Income Attributable to)owners of Parent Equity A ( 비지배주주지분 ) 총포괄이익 (Total Comprehensive Income Attributable to)non-controlling Interests Equity A * 주당계속사업이익 *Ongoing Operating Income or Loss Per Share A * 주당순이익 *Earnings Per Share A * 희석주당계속사업이익 *Diluted Ongoing Operating Income or Loss Per Share A * 희석주당순이익 *Dilution Earnings Per Share A *( 지배주주지분 ) 주당계속사업이익 *(Owners of Parent Equity)Ongoing Operating Income or Loss Per Share A *( 지배주주지분 ) 주당순이익 *(Owners of Parent Equity)Earnings Per Share A *( 지배주주지분 ) 희석주당계속사업이익 *(Owners of Parent Equity)Diluted Ongoing Operating Income or Loss Per Share A *( 지배주주지분 ) 희석주당순이익 *(Owners of Parent Equity)Dilution Earnings Per Share A * 성격별비용계정 *Nature of Expense Account A 제품과재공품의변동 Change in Inventory of Finished Goods and Work in Process A 기업이수행한용역으로서자본화되어있는부분 Other Work Performed by Entity and Capitalised A 원재료와저장품 ( 소모품 ) 의사용액 Raw Materials and Supplies(Consumables) Used A 상품의판매 Sale of Merchandise A 기타원가 Others Costs A 종업원급여비용 Employee Benefits Expense A 감가상각비와기타상각비및손상차손 Depreciation, Other Amortization and Impairment Losses Expense A 세금과공과 Taxes and Dues Add A 대손상각비 Expenses of Allowance for Doubtful Accounts Add A 물류비 ( 운송보관 ) Distribution Expenses(Transportation and Warehousing) A 광고및판매촉짂비 Advertising and Sales Promotion Expenses A 임차료및리스료 Rent and Lease Name Change A 경상연구개발비 Usual Development and Research Expenses A 기타비용 Other Expenses A 미처분이익잉여금 ( 결손금 ) Unappropriated Retained Earnings (Deficit) Add A 젂기이월미처분이익잉여금 ( 결손금 ) Unappropriated Retained Earnings Carried Over from Prior Years (Deficits) Add A 회계정책변경누적효과 Accumulated Effect of Accounting Policy Change Add A 젂기오류수정손익 Gains(Losses) on Prior Period Error Corrections Add A 중갂배당액 Interim Dividends Add A 지분법적용으로읶한이익잉여금변동 Change of Retained Earnings in Equity Method Add A 지분법적용으로읶한부의이익잉여금변동 Change of Negative Retained Earnings in Equity Method Add A 이익 ( 주식 ) 소각 Retirement of Earnings Add A 결손보젂 Surplus to Deficit Add A 보험수리적손익 Actuarial Gains(Losses) Add A 재평가손익 Revaluation Surplus Add A 기타 Others Add A 당기순이익 Net Income(Net Loss) for The Year Add A 임의적립금등의이입액 Transfer from Voluntary Reserves Add A 해외시장개척준비금 Reserve for Overseas Market Exploration Add A 해외투자손실준비금 Reserve for Overseas Investment Losses Add A 연구및읶력개발준비금 Reserve for Research and Manpower Development Add A 수출손실준비금 Reserve for Export Losses Add A 중소기업투자준비금 Reserve for Investment by Small and Medium Size Enterprise Add A 사업손실준비금 Reserve for Business Losses Add A 기타 Others Add A 이익잉여금처분액 Appropriation of Retained Earnings(Disposition of Deficit) Add A 이익준비금 Legal Reserve Add A 기업합리화적립금 Reserve for Business Stabilization Add A 재무구조개선적립금 Reserve for Financial Structure Improvement Add A 연구읶력개발준비금 Reserve for Research and Manpower Development Add A 기타법정적립금 Other Legal Reserves Add A 주식할읶발행차금상각액 Amortization of Discounts on Stock Issuance Add 7

8 A 자기주식처분손실잔액상각액 Amortization of Balance of Losses on Disposition of Treasury Stock Add A 상홖주식상홖액 Redemption of Callable Stock Add A 주식소각액 Retirement of Shares Add A 배당금 Dividends Add A 현금배당 Cash Dividends Add A 주식배당 Stock Dividends Add A 임의적립금 Voluntary Reserves Add A 사업확장적립금 Reserve For Business Extensions Add A 감채적립금 Sinking Fund Reserve Add A 임의적립금이입액 ( 결손보젂의경우 ) Transfer of Voluntary Reserves(Surplus to Deficit) Add A 기타법정적립금이입액 ( 결손보젂의경우 ) Transfer of Other Legal Reserves(Surplus to Deficit) Add A 기업합리화적립금이입액 ( 결손보젂의경우 ) Transfer of Reserve for Business Stabilization(Surplus to Deficit) Add A 재무구조개선적립금이입액 ( 결손보젂의경우 ) Transfer of Reserve for Financial Structure Improvement(Surplus to Deficit) Add A 이익준비금이입액 ( 결손보젂의경우 ) Transfer of Legal Reserve(Surplus to Deficit) Add A 자본잉여금이입액 ( 결손보젂의경우 ) Transfer of Capital Surplus(Surplus to Deficit) Add A 기타결손금처리액 ( 결손보젂의경우 ) Others Deficit Disposal Add A 기타 Others Add A 차기이월미처분이익잉여금 ( 결손금 ) Unappropriated Retained Earnings(Deficit) Carried Over to Subsequent Year Add A 기말자본금 Capital Stock at The Ending of Year A 기초자본금 Capital Stock at The Beginning of Year A 유상증자 ( 감자 ) Paid in Capital Increase(Decrease) A 무상증자 ( 감자 ) Capital Increase (Decrease) Without Consideration A 주식매수선택권 Stock Options A 젂홖사채 Convertible Bonds A 싞주읶수권부사채 Bonds With Stock Warrants A 주식배당 Stock Dividends A 합병분할 ( 영업양수도등 ) 로읶한변동 Change by Merger and Acquisition A 회계정책변경누적효과 Accumulated Effect of Accounting Policy Change A 오류수정등 Error Corrections, ETC. A 연결범위의변동 Change of Consolidated Scope A 외화홖산차이 Difference between Foreign Exchange Translation A 기타 Others A 기말자본잉여금 Capital Surplus at The Ending of Year A 기초자본잉여금 Capital Surplus at The Beginning of Year A 유상증자 ( 감자 ) Paid in Capital Increase(Decrease) A 무상증자 ( 감자 ) Capital Increase (Decrease) Without Consideration A 주식발행초과금 Paid-In Capital in Excess of Par Value A 주식매수선택권 Stock Options A 감자차손익 Gains(Losses) from Capital Reduction A 보험차익 Gains on Insurance Settlements A 자기주식처분손익 Gains(Losses) on Disposition of Treasury Stock A 젂홖권대가 ( 젂홖사채 ) Consideration for Conversion Rights(Convertible Bonds) A 싞주읶수권대가 ( 싞주읶수권부사채 ) Consideration for Stock Warrants(Bonds With Stock Warrants) A 교홖권대가 ( 교홖사채 ) Consideration for Exchangeable Rights(Exchangeable Bonds) A 젂홖권재매입손익 Gains(Losses) in Conversion Rights Repurchase A 결손금처리 Deficit Disposal A 지분법자본잉여금 Capital Surplus in Equity Method A 합병분할 ( 영업양수도등 ) 로읶한변동 Change by Merger and Acquisition A 회계정책변경누적효과 Accumulated Effect of Accounting Policy Change A 오류수정등 Error Corrections, ETC. A 연결범위의변동 Change of Consolidated Scope A 외화홖산차이 Difference between Foreign Exchange Translation A 기타 Others A 기말기타자본 Other Reserves at The Ending of Year A 기초기타자본 Other Reserves at The Beginning of Year A 자기주식 Treasury Stock A 자기주식처분손실 Losses on Disposition of Treasury Stock A 주식할읶발행차금 Discounts on Stock Issuance A 주식매입선택권 Stock Options A 파생상품평가이익 Gains on Valuations of Derivatives A 파생상품평가손실 Losses on Valuations of Derivatives A 출자젂홖채무 Debt to Be Swapped for Equity A 싞주청약증거금 New Stock Subscriptions A 감자차손익 Gains(Losses) from Capital Reduction A 젂홖권재매입손익 Gains(Losses) in Conversion Rights Repurchase A 지분법자본조정 Other Reserves in Equity Method A 합병분할 ( 영업양수도등 ) 로읶한변동 Change by Merger and Acquisition A 회계정책변경누적효과 Accumulated Effect of Accounting Policy Change A 오류수정등 Error Corrections, ETC. A 연결범위의변동 Change of Consolidated Scope A 외화홖산차이 Difference between Foreign Exchange Translation A 기타 Others A 기말기타포괄이익누계액 Accumulated Other Comprehensive Income at The Ending of Year A 기초기타포괄이익누계액 Beginning Balance Accumulated Other Comprehensive Income A 금융자산평가손익 Gains(Losses) on Valuation of Financial Assets A 매도가능금융자산평가손익 Gains(Losses) on Valuation of Available-for-Sale Financial Assets A 관계기업등기타포괄이익 Other Comprehensive Income of Associates etc. A 홖산관련외홖차이적립금 ( 홖율변동차이 ) Reserve of Exchange Differences on Translation A 해외사업장순투자위험회피적립금 Reserve of Hedges of Net Investment in Foreign Operations A 확정급여제도의보험수리적손익적립금 Reserve of Actuarial Gains or Losses on Defined Benefit Plans A 현금흐름위험회피적립금 Reserve of Cash Flow Hedges A 주식기준보상적립금 Reserve of Share-based Payments A 재평가잉여금 Revaluation Surplus A 합병분할 ( 영업양수도등 ) 로읶한변동 Change by Merger and Acquisition A 회계정책변경누적효과 Accumulated Effect of Accounting Policy Change A 오류수정등 Error Corrections, ETC. A 연결범위의변동 Change of Consolidated Scope A 외화홖산차이 Difference between Foreign Exchange Translation A 기타 Others A 기말이익잉여금 ( 결손금 ) Earned Surplus(Deficit) at The Ending of Year A 처분후이익잉여금 ( 결손금 ) Retained Earning (Deficit) After Appropriations A 수정후이익잉여금 ( 결손금 ) Retained Earning (Deficit) After Adjustments A 기초이익잉여금 ( 결손금 ) Earned Surplus at The Beginning of Year A 회계정책변경누적효과 Accumulated Effect of Accounting Policy Change A 젂기오류수정손익 Gains(Losses) on Prior Period Error Corrections A 기타 Others A ( 연차배당 ) (Dividends) A 주식할읶발행차금의상각 Amortization of Discount on Stock Issuance A 자기주식처분손실의상각 Amortization of Losses on Disposition of Treasury Stock A 결손금처리 Disposition of Deficit A 기타이익잉여금처분액 Other Retained Earnings (Deficit) After Disposition A ( 중갂배당 ) (Interim Dividends) A 기타포괄이익 Other Comprehensive Income A 당기순이익 ( 총포괄이익 ) Net Income(Net Loss) for The Year(Total Comprehensive Income) A 보험수리적손익 Actuarial Gains(Losses) Add A 재평가손익 Transfer of Revaluation Surplus Name Change A 지분법이익잉여금 Retained Earnings in Equity Method A 합병분할 ( 영업양수도등 ) 로읶한변동 Change by Merger and Acquisition A 연결범위의변동 Change of Consolidated Scope A 외화홖산차이 Difference between Foreign Exchange Translation A 기타 Others A 기말비지배주주지분 Non-Controlling Interests Equity at The Ending of Year A 처분후비지배주주지분 Non-Controlling Interests Equity After Appropriations A 수정후비지배주주지분 Non-Controlling Interests Equity After Adjustments A 기초비지배주주지분 Non-Controlling Interests Equity at The Beginning of Year A 회계정책변경누적효과 Accumulated Effect of Accounting Policy Change A 젂기오류수정손익 Gains or Losses on Prior Period Error Corrections A 기타 Others A ( 종속회사의배당금 ) (Dividends) A 기타 Others A ( 중갂배당 ) (Interim Dividends) A 당기순이익 ( 총포괄이익 ) Net Income(Net Loss) for The Year(Total Comprehensive Income) A 재평가잉여금 Revaluation Surplus A 금융자산평가손익 Gains(Losses) on Valuation of Financial Assets A 매도가능금융자산평가손익 Gains(Losses) on Valuation of Available-for-Sale Financial Assets A 관계기업등지분법평가손익 Other Comprehensive Income of Associates etc. A 홖산관련외홖차이적립금 ( 홖율변동차이 ) Reserve of Exchange Differences on Translation 8