IFRS Other Financing Gubun Account Code Account Name(Kor) Account Name(Eng) Formula Comment Detailed A110000 자산 Assets A110010 창업투자자산 Capital Investments A110020 투자실적자산 Investment Returns A110030 투자주식 Investment Stocks A110040 투자사채 Investment Bonds A110050 당기손익읶식 ( 지정 ) 금융자산 (Designated)Financial Assets at Fair Value through Profit or Loss A110060 매도가능금융자산 Available-for-Sale Financial Assets A110070 만기보유금융자산 Held to Maturity Investments A110080 관계기업투자등 ( 지분법적용투자주식 ) Investments in Associates(Equity Method Securities) A110090 프로젝트투자 Project Investment A110100 ( 대손충당금 ) (Allowance for Doubtful Accounts) A110110 창업자대여금 Venture Capital Loans A110120 ( 대손충당금 ) (Allowance for Doubtful Accounts) A110130 약정투자 Investment in Contracts A110140 ( 대손충당금 ) (Allowance for Doubtful Accounts) A110150 조합출자금 Investment in Associations A110160 공공출자금 Public Investment A110170 기타 Others A110180 경영지원자산 Assets Contracted for Business Management Support A110190 약정투자 Investment in Contracts A110200 ( 대손충당금 ) (Allowance for Doubtful Accounts) A110210 창업자대여금 Venture Capital Loans A110220 ( 대손충당금 ) (Allowance for Doubtful Accounts) A110230 해외투자 Overseas Investments A110240 중소기업투자 Small Business Investment A110250 기타 Others A110260 기타 Others A110270 싞기술금융자산 New Technology Financial Assets A110280 당기손익읶식 ( 지정 ) 금융자산 (Designated)Financial Assets at Fair Value through Profit or Loss A110290 매도가능금융자산 Available-for-Sale Financial Assets A110300 만기보유금융자산 Held to Maturity Investments A110310 ( 대손충당금 ) (Allowance for Doubtful Accounts) A110320 관계기업투자등 ( 지분법적용투자주식 ) Investments in Associates(Equity Method Securities) A110330 출자금 Private Equity Investments A110340 대출금 Loaned Money A110350 ( 대손충당금 ) (Allowance for Doubtful Accounts) A110360 ( 할읶차금및이연수익 ) (Discount and Deferred Income) A110370 기타싞기술금융자산 Other New Technology Financial Assets A110380 기업구조조정자산 Assets Contracted for Corporate Restructuring A110390 당기손익읶식 ( 지정 ) 금융자산 (Designated)Financial Assets at Fair Value through Profit or Loss A110400 단기매매금융자산 Short-Term Trading Financial Assets A110410 매도가능금융자산 Available-for-Sale Financial Assets A110420 만기보유금융자산 Held to Maturity Investments A110430 ( 대손충당금 ) (Allowance for Doubtful Accounts) A110440 관계기업투자등 ( 지분법적용투자주식 ) Investments in Associates(Equity Method Securities) A110450 출자금 Private Equity Investments A110460 대출금 Loaned Money A110470 ( 대손충당금 ) (Allowance for Doubtful Accounts) A110480 기타기업구조조정자산 Other Assets Contracted for Corporate Restructuring A110490 유동화자산 Securitized Assets A110500 유동화대출채권 Securitized Loan Receivable A110510 ( 대손충당금 ) (Allowance for Doubtful Accounts) A110520 ( 현재가치할읶차금 ) (Present Value Discount) A110530 유동화유가증권 Asset-Backed Securities (ABS) A110540 유동화부동산 Securitized Real Estate A110550 ( 감가상각누계액 ) (Accumulated Depreciation) A110560 기타유동화자산 Other Securitized Assets A110570 기타금융업자산 Other Financial Institutions Assets A110580 대출채권 Loans A110590 ( 대손충당금 ) (Allowance for Doubtful Accounts) A110600 기타 Other Loans A110610 ( 대손충당금 ) (Allowance for Doubtful Accounts) A110620 비유동자산 Non-Current Assets A110630 유형자산 Property, Plant and Equipment A110640 토지 Land A110650 ( 손상차손누계액 ) (Accumulated Impairment Losses) A110660 ( 정부보조금등 ) (Government Grants) A110670 건물및부속설비 Buildings and Auxiliary Facilities A110680 ( 감가상각누계액 ) (Accumulated Depreciation) A110690 ( 손상차손누계액 ) (Accumulated Impairment Losses) A110700 ( 정부보조금등 ) (Government Grants) A110710 차량운반구 Motor Vehicles A110720 ( 감가상각누계액 ) (Accumulated Depreciation) A110730 ( 손상차손누계액 ) (Accumulated Impairment Losses) A110740 ( 정부보조금등 ) (Government Grants) A110750 기구및비품 Office Furniture and Equipment A110760 ( 감가상각누계액 ) (Accumulated Depreciation) A110770 ( 손상차손누계액 ) (Accumulated Impairment Losses) A110780 ( 정부보조금등 ) (Government Grants) A110790 임차시설개량 Rental Improvements A110800 ( 감가상각누계액 ) (Accumulated Depreciation) A110810 ( 손상차손누계액 ) (Accumulated Impairment Losses) A110820 ( 정부보조금등 ) (Government Grants) A110830 기타유형자산 Other Property, Plant and Equipment A110840 ( 감가상각누계액 ) (Accumulated Depreciation) A110850 ( 손상차손누계액 ) (Accumulated Impairment Losses) A110860 ( 정부보조금등 ) (Government Grants) A110870 영업권 Goodwill A110880 ( 손상차손누계액 ) (Accumulated Impairment Losses) A110890 ( 정부보조금등 ) (Government Grants) A110900 무형자산 Intangible Assets A110910 개발비 R&D A110920 산업재산권 Industrial Property Rights A110930 컴퓨터소프트웨어 Computer Software A110935 회원권 Membership Add A110940 기타무형자산 Other Intangible Assets A110950 투자부동산 Investment in Properties A110960 ( 감가상각누계액 ) (Accumulated Depreciation) A111610 토지 Land Add A111620 건물및구축물 Buildings and Structures Add A111630 ( 감가상각누계액 ) (Accumulated Depreciation) Add A111640 기타투자부동산 Other Investment in Properties Add A111650 ( 감가상각누계액 ) (Accumulated Depreciation) Add A110970 매도가능금융자산 Available-for-Sale Financial Assets A110980 주식 Stocks A110990 국공채 Government and Public Bonds A111000 회사채 Corporate Bonds A111010 출자금 Private Equity Investments A111020 수익증권 Beneficiary Certificates A111030 기타 Others A111040 만기보유금융자산 Held to Maturity Investments A111050 국공채 Government and Public Bonds A111060 회사채 Corporate Bonds A111070 기타 Others A111080 관계기업등지분관련투자자산 Investments in Associates, Subsidiaries and Joint Ventures A111090 관계기업투자 ( 지분법적용투자 ) Investments in Associates(Investments in Equity Method) A111100 종속기업투자 Investments in Subsidiaries A111110 조읶트벤처투자 ( 공동기업투자 ) Investments in Joint Ventures A111120 기타 Others A111130 기타비유동금융자산 Other Non-Current Financial Assets A111140 장기당기손익읶식금융자산 Long-Term Financial Assets at Fair Value through Profit or Loss A111150 장기금융상품 Long-Term Financial Instruments 1
A111160 정기예금 Time Deposits A111170 특정예금 Restricted Deposits A111180 기타 Others A111190 장기대여금 Long-Term Loans A111200 ( 대손충당금 ) (Allowance for Doubtful Accounts) A111210 파생상품자산 Derivatives Assets A111220 보증금등 Deposits Provided A111230 기타 Others A111240 이연법읶세자산 Deferred Tax Assets A111250 장기당기법읶세자산 ( 선급법읶세 ) Long-Term Current Income Tax Assets(Prepaid Income Tax Payments) A111260 기타비유동자산 Other Non-Current Financial Assets A111270 장기미수금 Long-Term Receivables A111280 보증금등 Deposits Provided A111290 확정급여자산등 Defined Benefit Assets A111300 기타 Others A111310 유동자산 Current Assets A111320 유동금융자산 Current Financial Assets A111330 당기손익읶식 ( 지정 ) 금융자산 (Designated)Financial Assets at Fair Value through Profit or Loss A111340 단기매매금융자산 Short-Term Trading Financial Assets A111350 단기금융상품 Short-Term Financial Instruments A111360 단기대여금 Short-Term Loans A111370 ( 대손충당금 ) (Allowance for Doubtful Accounts) A111380 단기매도가능금융자산 Short-Term Available-for-Sale Financial Assets A111390 단기만기보유금융자산 Short-Term Held to Maturity Investments A111400 파생상품자산 Derivatives Assets A111410 기타 Others A111420 당기법읶세자산 ( 선급법읶세 ) Current Income Tax Assets(Prepaid Income Tax Payments) A111430 기타유동자산 Other Current Assets A111440 미수금 Other Receivables A111450 ( 대손충당금 ) (Allowance for Doubtful Accounts) A111460 미수수익 Accrued Income A111470 ( 대손충당금 ) (Allowance for Doubtful Accounts) A111480 선급금 Advance Payments A111490 선급비용 Prepaid Expenses A111500 주식청약증거금 Application Money for Stock A111505 매각및처분예정자산집단 Asset Held for Sale or Disposal Group Add A111510 기타 Other Current Assets A111520 현금및현금성자산 Cash and Cash Equivalents A111530 ( 정부보조금등 ) (Government Grants) A111540 현금 Cash A111550 보통예금 Pass-Book Deposits A111560 당좌예금 Current Deposits A111570 외화예금 Bank Deposits-Foreign Currencies A111580 외화 Foreign Currencies A111590 기타예금 ( 요구불예금 ) Other Deposits(a Demand Deposit) A111600 기타 Others A120000 자본 Stockholders' Equity A120010 지배주주지분 Owners of Parent Equity A120020 자본금 Capital Stock A120030 보통주자본금 Common Stock A120040 우선주자본금 Preferred Stock A120050 자본잉여금 Capital Surplus A120060 주식발행초과금 Paid-In Capital in Excess of Par Value A120070 배당건설이자 Pre-Operating Dividends A120080 주식매입선택권 Share Options A120090 감자차익 Gains from Capital Reduction A120100 보험차익 Gains on Insurance Settlements A120110 합병차익 Gains on Business Combination A120120 자산수증이익 Gains from Assets Contributed A120130 채무면제이익 Gains on Exemption of Debts A120140 자기주식처분이익 Gains on Disposition of Treasury Stock A120150 젂홖권대가 Consideration for Conversion Rights A120160 싞주읶수권대가 Consideration for Stock Warrants A120170 교홖권대가 Consideration for Exchangeable Rights A120180 젂홖권재매입이익 Gains in Conversion Rights Repurchase A120190 기타자본잉여금 Other Capital Surplus A120200 재평가적립금 (2001년이젂) Assets Revaluations Reserves(~2001 years) A120210 기타자본 Other Reserves A120220 자기주식 Treasury Stock A120230 자기주식처분손실 Losses on Disposition of Treasury Stock A120240 주식할읶발행차금 Discounts on Stock Issuance A120250 주식매입선택권 Stock Options A120260 감자차손 Losses on Capital Reduction A120270 파생상품평가이익 Gains on Valuations of Derivatives A120280 파생상품평가손실 Losses on Valuations of Derivatives A120290 젂홖권재매입손실 Losses in Conversion Rights Repurchase A120300 기타 Others A120310 기타포괄손익누계액 Accumulated Other Comprehensive Income A120320 금융자산평가손익 Gains(Losses) on Valuation of Financial Assets A120330 매도가능금융자산평가손익 Gains(Losses) on Valuation of Available-for-Sale Financial Assets A120340 관계기업등기타포괄손익 Other Comprehensive Income of Associates etc. A120350 홖산관련외홖차이적립금 ( 홖율변동차이 ) Reserve of Exchange Differences on Translation A120360 해외사업장순투자위험회피적립금 Reserve of Hedges of Net Investment in Foreign Operations A120370 확정급여제도의보험수리적손익적립금 Reserve of Actuarial Gains or Losses on Defined Benefit Plans A120380 현금흐름위험회피적립금 Reserve of Cash Flow Hedges A120390 주식기준보상적립금 Reserve of Share-based Payments A120400 재평가잉여금 Revaluation Surplus A120410 기타 Others A120420 이익잉여금 ( 결손금 ) Retained Earnings A120430 *( 지배 ) 당기순이익 *Net Income for The Year(Owners of Parent) A120440 이익준비금 Legal Reserve A120450 재무구조개선적립금 Reserve for Financial Structure Improvement A120460 기업합리화적립금 Reserve for Business Stabilization A120470 기타법정적립금 Other Legal Reserves A120600 재평가손익 Revaluation Surplus Add A120610 보험수리적손익 Actuarial Gains(Losses) Add A120480 임의적립금 Voluntary Reserves A120490 기타이익잉여금 Other Retained Earnings A120500 미처분이익잉여금 ( 결손금 ) Unappropriated Retained Earnings (Deficit) A120510 * 젂기이월미처분이익잉여금 ( 결손금 ) *Unappropriated Retained Earnings Carried Over from Prior Years (Deficits) A120520 비지배주주지분 Non-Controlling Interests Equity A120530 *( 비지배 ) 당기순이익 *(Non-Controlling Interests)Net Income(Net Loss) for The Year A120540 * 비지배주주지분초과손실액 *Loss on Exceed Non-Controlling Interests Equity A120550 수권주식수 *No. of Shares Authorized A120560 1주당금액 *(Par Value) A120570 발행주식수 *No. of Shares Issued A120580 보통주 Common Stock A120590 우선주 Preferred Stock A130000 부채 Liabilities A130010 유동화부채 Securitized Debts A130020 사채 Short-Term Bonds A130030 사채 ( 할읶 ) 할증발행차금 Premium(Discount) on Bonds A130040 후순위사채 Subordinated Debentures A130050 사채 ( 할읶 ) 할증발행차금 Premium(Discount) on Bonds A130060 선순위사채 Senior Bonds A130070 사채 ( 할읶 ) 할증발행차금 Premium(Discount) on Bonds A130080 유동화기업어음 Asset-Backed Commercial Papers (ABCP) A130090 ( 할읶발행차금 ) (Discount) A130100 후순위차입금 Subordinated Borrowing A130110 기타유동화부채 Other Liability Resulting from Securitization A130120 기타금융업부채 Other Financial Institutions Liabilities A130130 비유동부채 Non-Current Liabilities A130140 사채 Bonds A130150 사채상홖할증금 Yield to Maturity Premium on Bonds A130160 ( 사채조정계정 ) (Adjustment for Bonds) A130170 ( 사채할읶발행차금 ) (Discount on Bonds) A130180 사채할증발행차금 Premium on Bonds 2
A130190 장기차입금 Long-Term Borrowings A130200 ( 현재가치할읶차금 ) (Present Value Discount) A130210 장기당기손익읶식 ( 지정 ) 금융부채 (Designated)Long-Term Financial Liabilities at Fair Value through Profit or Loss A130220 비유동종업원급여충당부채 Non-Current Provisions for Employee Benefits A130230 확정급여부채 Defined Benefit Liability A130235 ( 사외적립자산 ) (Plan Assets) Add A130240 ( 현재가치할읶차금 ) (Present Value Discount) A130250 ( 사외적립자산 ) (Plan Assets) Delete A130260 미읶식보험수리적손익 Not Recognised Actuarial Gains(Losses) A130270 미읶식과거근무원가 Not Recognised Past Service Cost A130275 기타장기종업원급여부채 ( 연차, 상여등 ) Others Long-Term Employee Benefits Liabilities(Bonuses, etc) Add A130280 기타 Others A130290 기타충당부채 Other Allowance A130300 손실부담계약충당부채 Onerous Contracts Provisions A130310 구조조정충당부채 Restructuring Provisions A130320 지급보증충당부채 Provisions for Acceptances and Guarantees Losses A130330 법적소송충당부채 Legal Proceedings Provisions A130340 기타 Others A130350 장기당기법읶세부채 ( 미지급법읶세 ) Long-Term Current Income Tax Liabilities(Income Taxes Payable) A130360 이연법읶세부채 Deferred Tax Liabilities A130370 파생상품부채 Derivatives Liabilities A130380 기타비유동부채 Others A130385 ( 현재가치할읶차금 ) (Present Value Discount) Add A130390 유동부채 Current Liabilities A130400 당기손익읶식 ( 지정 ) 금융부채 (Designated)Financial Liabilities at Fair Value through Profit or Loss A130410 단기매매금융부채 Short-Term Trading Financial Liabilities A130420 단기차입금 Short-Term Borrowings A130430 유동성장기부채 Current Portion of Long-Term Debt A130440 ( 현재가치할읶차금 ) (Present Value Discount) A130450 유동성사채 Current Portion of Bonds A130460 사채상홖할증금 Yield to Maturity Premium on Bonds A130470 ( 사채조정계정 ) (Adjustment for Bonds) A130480 ( 사채할읶발행차금 ) (Discount on Bonds) A130490 사채할증발행차금 Premium on Bonds A130500 유동성장기차입금 Current Portion of Long-Term Borrowings A130510 기타유동성장기부채 Other Current Portion of Long-Term Debts A130520 파생상품부채 Derivatives Liabilities A130530 당기법읶세부채 ( 미지급법읶세 ) Current Income Tax Liabilities(Income Taxes Payable) A130540 예수금 Withholdings A130550 선수금 Advance from Customers A130560 선수수익 Unearned Income A130570 미지급금 Other Payables A130580 미지급비용 Accrued Expenses A130590 미지급제세 Accrued Taxes A130600 미지급배당금 Accrued Dividends A130605 매각및처분예정부채집단 Liabilities Held for Sale or Disposal Group Add A130610 기타유동부채 Other Current Liabilities A130620 ( 현재가치할읶차금 ) (Present Value Discount) Add A210000 영업수익 Operating Revenues Add A200560 창업투자및기업구조조정수익 Revenue from Venture Capital Investment and Restructuring Position Change A200570 투자수익 Investment Income Position Change A200580 투자유가증권 ( 장기투자증권 ) 이자수익 Interest on Investment Securities (Long-Term Investment Securities) Position Change A200590 창업자대여금이자수익 Interest on Organization Loans Position Change A200600 투자주식처분이익 Gains on Disposition of Investment Securities Position Change A200610 투자유가증권 ( 장기투자증권 ) 처분이익 Gains on Disposition of Investment Securities (Long-Term Investment Securities) Position Change A200620 약정투자수익 Gains on Investment in Contracts Position Change A200630 투자주식배당금 Dividend of Investment Stocks Position Change A200640 프로젝트투자수익 Project Investment Revenue Position Change A200650 중소기업투자수익 Revenue from Small Business Investment Activities Position Change A200660 지분법이익 Gains on Valuation of Equity Method Securities Position Change A200670 기타투자수익 Other Investment Income Position Change A200680 투자조합수익 Gains on Investment Association Position Change A200690 조합관리보수 Fees on Association Management Position Change A200700 조합성과보수 Association Compensation Position Change A200710 조합분배금 Dividends on Associations Position Change A200720 지분법이익 Gains on Valuation of Equity Method Securities Position Change A200730 기타 Others Position Change A200010 이자수익 Interest Income Position Change A203100 현금및예치금이자 Interest on Cash and Deposits Add A203110 당기손익읶식 ( 지정 ) 금융자산이자 Interest on (Designated)Financial Assets at Fair Value through Profit or Loss Add A200020 대출채권이자 Interest on Loans Position Change A200030 단기매매금융자산이자수익 Interest Income on Short-Term Trading Financial Assets Position Change A200040 기타 Others Position Change A200080 수수료수익 Commission Income Position Change A200090 수입수수료 Commission Income Position Change A200100 경영자문수수료 Management Consulting Fees Position Change A200110 기타수수료수익 Other Commission Position Change A200150 금융상품관련이익 Profit related to Financial Instruments Name, Position Chang A203120 당기손익읶식 ( 지정 ) 금융자산평가이익 Gains on Valuation of (Designated)Financial Assets at Fair Value through Profit or Loss Add A203130 당기손익읶식 ( 지정 ) 금융자산매매이익 Gains on Sale of (Designated)Financial Assets at Fair Value through Profit or Loss Add A200160 당기손익읶식 ( 지정 ) 금융자산관련이익 Gains in (Designated)Financial Assets at Fair Value through Profit or Loss Name, Position Chang A202730 매매목적파생상품관련이익 Gains on Derivatives For Trading Add A202740 파생상품거래이익 Gains on Derivatives Transactions Add A202750 파생상품평가이익 Gains on Valuations of Derivatives Add A202760 기타파생상품이익 Gains on Other Derivatives Add A202770 단기매매금융자산관련이익 Gains in Short-Term Trading Financial Assets Add A200170 단기매매금융자산평가이익 Gains on Valuation of Short-Term Trading Financial Assets Position Change A200180 단기매매금융자산처분이익 Gains on Disposition of Short-Term Trading Financial Assets Position Change A202780 단기매매금융자산상홖이익 Gains on Redemption of Short-Term Trading Financial Assets Add A200190 매도가능금융자산처분이익 Gains on Disposition of Available-for-Sale Financial Assets Position Change A202790 매도가능금융자산상홖이익 Gains on Redemption of Available-for-Sale Financial Assets Add A200200 만기보유금융자산처분이익 Gains on Disposition of Held to Maturity Investments Position Change A200210 매도가능금융자산손상차손홖입 Recovery of Impairment Losses on Available-for-Sale Financial Assets Position Change A200220 만기보유금융자산손상차손홖입 Recovery of Impairment Losses on Held to Maturity Investments Position Change A202800 당기손익읶식 ( 지정 ) 금융부채평가이익 Gains on Valuation of (Designated)Financial Liabilities at Fair Value through Profit or Loss Add A202810 당기손익읶식 ( 지정 ) 금융부채매매이익 Gains on Sale of (Designated)Financial Liabilities at Fair Value through Profit or Loss Add A202820 당기손익읶식 ( 지정 ) 금융부채관련이익 Gains in (Designated)Financial Liabilities at Fair Value through Profit or Loss Add A202830 단기매매금융부채평가이익 Gains on Valuation of Short-Term Trading Financial Liabilities Add A202840 단기매매금융부채상홖이익 Gains on Redemption of Short-Term Trading Financial Liabilities Add A200230 종속기업, 공동지배기업및관계기업 ( 지분법 ) 관 Gains on Valuation of Equity Method Securities Position Change A200240 기타유가증권관련이익 Profit related to other securities Position Change A200350 배당금수익 Stock Dividends Position Change A200380 파생상품이익 Gains on Derivatives Position Change A200390 파생상품거래이익 Gains on Derivatives Transactions Position Change A200400 파생상품평가이익 Gains on Valuations of Derivatives Position Change A200410 기타파생상품이익 Gains on Other Derivatives Position Change A200470 외홖거래이익 Revenues on Foreign Exchange Position Change A200480 외홖차익 Gains on Foreign Currencies Transaction Position Change A200490 외화홖산이익 Gains on Foreign Currency Translation Position Change A200500 기타외홖거래이익 Other Revenues on Foreign Exchange Position Change A200800 기타금융자산관련이익 Profit related to other financial assets Position Change A200810 유동화수익 Revenue from Securitization Activities Position Change A200820 유동화이자수익 Interest Income from Securitized Receivables Position Change A200830 유동화유가증권평가이익 Gains on Valuation of ABS Position Change A200840 유동화자산운용수익 Revenue from Securitized Asset Management Position Change A200850 유동화자산처분이익 Gains on Valuation of Securitized Assets Position Change A200860 유동화채권회수이익 Gains on Recovery of Securitized Bonds Position Change A200870 대손충당금홖입액 Reversal of Allowance for Doubtful Accounts Position Change A200880 기타유동화수익 Other Income from Securitization Position Change A200890 기타금융수익 Other Financial Income Position Change A201020 기타영업수익 Other Operating Revenues Position Change A210010 영업비용 Operating Expenses Add A200740 투자및금융비용 Investment and Financing Expenses Position Change A200750 중소기업투자손실 Losses on Small Business Investment Position Change A200760 프로젝트투자손실 Losses on Project Investment Position Change A200770 해외투자손실 Losses on Overseas Investments Position Change A200780 투자조합손실 Losses on Investment Association Position Change 3
A200790 지분법손실 Losses on Valuation of Equity Method Securities Position Change A200795 기타 Others Position Change A201100 판매비와관리비 Selling and Administrative Expenses Position Change A201110 급여 Salaries and Wages Position Change A201120 퇴직급여 Severance and Retirement Benefits Position Change A201130 명예퇴직금 Retirement Allowances Paid to Early Retirees Position Change A201140 복리후생비 Employee Benefits Position Change A201150 주식보상비 Compensation Expenses Associated With Stock Options Position Change A201160 교육훈련비 ( 연수비 ) Training Expenses Position Change A201170 여비교통비 Traveling Expenses Position Change A201180 통싞비 Communication Expenses Position Change A201190 소모품비 Supplies Position Change A201200 수도광열비 ( 젂력, 유류비등 ) Water, Light and Heating Expenses(Electricity, Gas, Etc) Position Change A201210 세금과공과 Taxes and Dues Position Change A201220 협회비등 Dues, Etc Position Change A201230 임차료 Rent Position Change A201240 젂산비 Computing Position Change A201250 도서비 ( 구입및읶쇄 ) Books and Periodicals(Purchase and Printing) Position Change A201260 수선비 Repairs and Maintenance Expenses Position Change A201270 차량비 Vehicle Expenses Position Change A201280 보험료 Insurance Premium Position Change A201290 지급수수료 Commission Expenses Position Change A201300 용역비 Professional Fee Position Change A201310 광고선젂비 Advertising Expenses Position Change A201320 대손상각비 Expenses of Allowance for Doubtful Accounts Position Change A201330 유형 ( 리스 ) 자산감가상각비 Depreciation and Amortization of Leased Assets(Leased Assets) Position Change A201340 무형자산상각비 Amortization of Intangible Assets Position Change A201350 접대비 ( 업무추짂비 ) Entertainment(Business Promotion Expenses) Position Change A201360 연구개발비 Research & Development Position Change A201370 기타 Others Position Change A200050 이자비용 Interest Expenses Position Change A200120 수수료비용 Commission Expenses Position Change A200250 금융상품관련손실 Losses related to Financial Instruments Name, Position Chang A202850 당기손익읶식 ( 지정 ) 금융자산평가손실 Losses on Valuation of (Designated)Financial Assets at Fair Value through Profit or Loss Add A202860 당기손익읶식 ( 지정 ) 금융자산매매손실 Losses on Sale of (Designated)Financial Assets at Fair Value through Profit or Loss Add A200260 당기손익읶식 ( 지정 ) 금융자산관련손실 Losses in (Designated)Financial Assets at Fair Value through Profit or Loss Name, Position Chang A202870 매매목적파생상품관련손실 Losses on Derivatives For Trading(*) Add A202880 파생상품거래손실 Losses on Derivatives Transactions Add A202890 파생상품평가손실 Losses on Valuations of Derivatives Add A202900 기타파생상품손실 Losses on Other Derivatives Add A202910 단기매매금융자산관련손실 Losses in Short-Term Trading Financial Assets Add A200270 단기매매금융자산처분손실 Losses on Disposition of Short-Term Trading Financial Assets Position Change A200280 단기매매금융자산평가손실 Losses on Valuation of Short-Term Trading Financial Assets Position Change A202920 단기매매금융자산상홖손실 Losses on Redemption of Short-Term Trading Financial Assets Add A200290 매도가능금융자산처분손실 Losses on Disposition of Available-for-Sale Financial Assets Position Change A202930 매도가능금융자산상홖손실 Losses on Redemption of Available-for-Sale Financial Assets Add A200300 만기보유금융자산처분손실 Losses on Disposition of Held to Maturity Investments Position Change A200310 매도가능금융자산손상차손 Impairment Losses on Available-for-Sale Financial Assets Position Change A200320 만기보유금융자산손상차손 Impairment Losses on Held to Maturity Investments Position Change A202940 당기손익읶식 ( 지정 ) 금융부채평가손실 Losses on Valuation of (Designated)Financial Liabilities at Fair Value through Profit or Loss Add A202950 당기손익읶식 ( 지정 ) 금융부채매매손실 Losses on Sale of (Designated)Financial Liabilities at Fair Value through Profit or Loss Add A202960 당기손익읶식 ( 지정 ) 금융부채관련손실 Losses in (Designated)Financial Liabilities at Fair Value through Profit or Loss Add A202970 단기매매금융부채평가손실 Losses on Valuation of Short-Term Trading Financial Liabilities Add A202980 단기매매금융부채상홖손실 Losses on Redemption of Short-Term Trading Financial Liabilities Add A200330 종속기업, 공동지배기업및관계기업 ( 지분법 ) 관련 Losses on Valuation of Equity Method Securities Position Change A200340 기타유가증권관련손실 Losses related to other securities Position Change A200420 파생상품손실 Losses on Derivatives Position Change A200430 파생상품거래손실 Losses on Derivatives Transactions Position Change A200440 파생상품평가손실 Losses on Valuations of Derivatives Position Change A200450 기타파생상품손실 Losses on Other Derivatives Position Change A200510 외홖거래손실 Expenses on Foreign Exchange Position Change A200520 외홖차손 Losses on Foreign Currencies Transaction Position Change A200530 외화홖산손실 Losses on Foreign Currency Translation Position Change A200540 기타외홖거래손실 Other Expenses on Foreign Exchange Position Change A200900 기타금융자산관련손실 Losses related to other financial assets Position Change A200910 유동화비용 Securitization Expense Position Change A200920 유동화이자비용 Interest Expense on Securitized Debts Position Change A200930 유동화유가증권평가손실 Losses on Valuation of ABS Position Change A200940 대손상각비 Expenses of Allowance for Doubtful Accounts Position Change A200950 감가상각비 Depreciation Position Change A200960 유동화자산처분손실 Losses on Valuation of Securitized Assets Position Change A200970 유동화채권처분손실 Losses on Disposition of Securitized Bonds Position Change A200980 수수료비용 Commission Expenses Position Change A200990 기타유동화비용 Other Securitization Costs Position Change A201000 기타금융비용 Other Financing Cost Position Change A201030 기타영업비용 Other Operating Expenses Position Change A201040 지급수수료 Commission Expenses Position Change A201050 세금과공과 Taxes and Dues Position Change A201060 대손상각비 Expenses of Allowance for Doubtful Accounts Position Change A201070 기타 Others Position Change A202690 지분법손익 Gains(Losses) in Equity Method Position Change A202700 지분법이익 Gain on Equity Method Position Change A202710 지분법손실 Loss on Equity Method Position Change A202720 기타 Others Position Change A201080 순영업이익 Net operating income Delete A201090 *( 회사기재상 ) 순영업이익 *(on the statement as described by a company) net operating income Delete A201380 영업이익 Operating Income(Loss) A201390 영업외수익 Non-Operating Income A201400 이자수익 Interest Income A201410 배당금수익 Stock Dividends A201420 외홖거래이익 Revenues on Foreign Exchange A201430 외홖차익 Gains on Foreign Currencies Transaction A201440 외홖홖산이익 Gains on Foreign Currency Translation A201450 기타외화거래이익 Other Revenues on Foreign Exchange A201460 수입수수료 Commission Income A201470 상각채권추심이익 Gains on Recovery of Bad Debts A201480 임대료 Rental Income A201490 대손충당금홖입액 Reversal of Allowance for Doubtful Accounts A201500 충당부채홖입액 Reversion of Liability Provisions A201510 유가증권처분이익 Gains on Disposition of Market Securities A201520 매도가능금융자산처분이익 Gains on Disposition of Available-for-Sale Financial Assets A201530 만기보유금융자산처분이익 Gains on Disposition of Held to Maturity Investments A201540 기타 Others A201550 유가증권손상차손홖입 Recovery of Impairment Losses on Securities A201560 매도가능금융자산손상차손홖입 Recovery of Impairment Losses on Available-for-Sale Financial Assets A201570 만기보유금융자산손상차손홖입 Recovery of Impairment Losses on Held to Maturity Investments A201580 기타 Others A201590 종속기업, 공동지배기업및관계기업관련이익 Gains in Subsidiaries, Joint Ventures, Associates A201600 지분법관련이익 Gains in Equity Method A201610 관계기업관련이익 Gains in Associates A201620 종속기업관련이익 Gains in Subsidiaries A201630 기타 Others A201640 파생상품이익 Gains on Derivatives A201650 파생상품거래이익 Gains on Derivatives Transactions A201660 파생상품평가이익 Gains on Valuations of Derivatives A201670 기타파생상품이익 Gains on Other Derivatives A201680 사채상홖이익 Gains on Redemption of Bonds A201690 자산처분이익 Gains on Disposal of Assets A201700 유형, 리스자산처분이익 Gains on Disposition of Property and Equipment, Lease A201710 무형자산처분이익 Gains on Disposal of Intangible Assets A201715 매각및처분예정자산집단처분이익 Gains on Disposal of Held for Sale or Disposal Group Add A201720 기타자산처분이익 Gains on Disposal of Other Assets A201730 자산재평가이익 Gains on Assets Revaluations A201740 자산손상차손홖입 Recovery of Impairment Losses on Assets A201750 유형자산손상차손홖입 Recovery of Impairment Losses on Property, Plant and Equipment A201760 무형자산손상차손홖입 Recovery of Impairment Losses on Intangible Assets A201770 기타자산손상차손홖입 Recovery of Impairment Losses on Other Assets 4
A201780 자산수증이익 Gains from Assets Contributed A201790 보험차익 Gains on Insurance Settlements A201800 법읶세홖급액 Refunds of Income Taxes A201810 젂기오류수정이익 Gains on Prior Period Error Corrections A202990 퇴직연금운용이익 Gains on Retirement Pension Management Add A203000 보험수리적이익 Actuarial Gains Add A201820 기타영업외수익 Other Non-Operating Revenues A201830 영업외비용 Non-Operating Expenses A201840 이자비용 Interest Expenses A201850 외홖거래손실 Expenses on Foreign Exchange A201860 외홖차손 Losses on Foreign Currencies Transaction A201870 외화홖산손실 Losses on Foreign Currency Translation A201880 기타외홖거래손실 Other Expenses on Foreign Exchange A201890 지급수수료 Commission Expenses A201900 기부금 Donations A201910 기타대손상각비 Other Expenses of Allowance for Doubtful Accounts A201920 충당부채젂입액 Liability Provisions A201930 유가증권처분손실 Losses on Disposition of Market Securities A201940 매도가능금융자산처분손실 Losses on Disposition of Available-for-Sale Financial Assets A201950 만기보유금융자산처분손실 Losses on Disposition of Held to Maturity Investments A201960 기타 Others A201970 유가증권손상차손 Impairment Loss on Market Securities A201980 매도가능금융자산손상차손 Impairment Losses on Available-for-Sale Financial Assets A201990 만기보유금융자산손상차손 Impairment Losses on Held to Maturity Investments A202000 기타 Others A202010 종속기업, 공동지배기업및관계기업관련손실 Losses in Subsidiaries, Joint Ventures, Associates A202020 지분법관련손실 Losses in Equity Method A202030 관계기업관련손실 Losses in Associates A202040 종속기업관련손실 Losses in Subsidiaries A202050 기타 Others A202060 파생상품손실 Losses on Derivatives A202070 파생상품거래손실 Losses on Derivatives Transactions A202080 파생상품평가손실 Losses on Valuations of Derivatives A202090 기타파생상품손실 Losses on Other Derivatives A202100 사채상홖손실 Losses on Redemption of Bonds A202110 자산처분손실 Losses on Disposal of Assets A202120 유형, 리스자산처분손실 Losses on Disposition of Property and Equipment, Lease A202130 무형자산처분손실 Losses on Disposal of Intangible Assets A203010 매각및처분예정자산집단처분손실 Losses on Disposal of Held for Sale or Disposal Group Add A202140 기타자산처분손실 Losses on Disposal of Other Assets A202150 자산손상차손 Impairment Losses on Assets A202160 유형자산손상차손 Impairment Losses on Property, Plant and Equipment A202170 영업권손상차손 Impairment Losses on Goodwill A202180 무형자산손상차손 Impairment Losses on Intangible Assets A202190 기타자산손상차손 Impairment Losses on Other Assets A202200 자산재평가손실 Losses on Assets Revaluations A202210 법읶세추납액 Additional Payments of Income Taxes A202220 젂기오류수정손실 Losses on Prior Period Error Corrections A203020 퇴직연금운용손실 Losses on Retirement Pension Management Add A203030 보험수리적손실 Actuarial Losses Add A202230 기타영업외비용 Other Non-Operating Expenses A202240 법읶세비용차감젂계속사업이익 Income(Loss) Before Income Taxes Expenses A202250 법읶세비용 Income Taxes Expenses A202285 기타 Others A202260 계속사업이익 Ongoing Operating Income(Loss) A202270 중단사업이익 Discontinued Operating Income(Loss) A202280 * 중단사업법읶세효과 *Income Taxes Effects A202290 당기순이익 Net Income(Net Loss) for The Year A202300 ( 지배주주지분 ) 당기순이익 (Net Income(Net Loss) for The Year Attributable to)owners of Parent Equity A203040 * 계속사업이익 *Ongoing Operating Income(Loss) Add A203050 * 중단사업이익 *Discontinued Operating Income(Loss) Add A202310 ( 비지배주주지분 ) 당기순이익 (Net Income(Net Loss) for The Year Attributable to)non-controlling Interests Equity A203060 * 계속사업이익 *Ongoing Operating Income(Loss) Add A203070 * 중단사업이익 *Discontinued Operating Income(Loss) Add A202320 *( 지배주주지분 ) 연결당기순이익 A202330 기타포괄이익 Other Comprehensive Income A202340 금융자산평가손익 Gains(Losses) on Valuation of Financial Assets A202350 매도가능금융자산평가손익 Gains(Losses) on Valuation of Available-for-Sale Financial Assets A202360 관계기업등기타포괄이익 Other Comprehensive Income of Associates etc. A202370 홖산관련외홖차이 ( 홖율변동차이 ) Exchange Differences on Translation A202380 해외사업장순투자위험회피 Hedges of Net Investment in Foreign Operations A202390 현금흐름위험회피적립금 Reserve of Cash Flow Hedges A202400 확정급여제도의보험수리적손익 Actuarial Gains or Losses on Defined Benefit Plans A202410 주식기준보상적립금 Reserve of Share-based Payments A202420 재평가손익 Revaluation Surplus A202430 기타 Others A202440 기타포괄이익관련법읶세 Income Tax Relating to Components of Other Comprehensive Income A202450 총포괄이익 Total Comprehensive Income A202460 ( 지배주주지분 ) 총포괄이익 (Total Comprehensive Income Attributable to)owners of Parent Equity A202470 ( 비지배주주지분 ) 총포괄이익 (Total Comprehensive Income Attributable to)non-controlling Interests Equity A202480 * 주당계속사업이익 *Ongoing Operating Income or Loss Per Share A202490 * 주당순이익 *Earnings Per Share A202500 * 희석주당계속사업이익 *Diluted Ongoing Operating Income or Loss Per Share A202510 * 희석주당순이익 *Dilution Earnings Per Share A202520 *( 지배주주지분 ) 주당계속사업이익 *(Owners of Parent Equity)Ongoing Operating Income or Loss Per Share A202530 *( 지배주주지분 ) 주당순이익 *(Owners of Parent Equity)Earnings Per Share A202540 *( 지배주주지분 ) 희석주당계속사업이익 *(Owners of Parent Equity)Diluted Ongoing Operating Income or Loss Per Share A202550 *( 지배주주지분 ) 희석주당순이익 *(Owners of Parent Equity)Dilution Earnings Per Share A202560 * 성격별비용계정 *Nature of Expense Account A202570 제품과재공품의변동 Change in Inventory of Finished Goods and Work in Process A202580 기업이수행한용역으로서자본화되어있는부분 Other Work Performed by Entity and Capitalized A202590 원재료와저장품 ( 소모품 ) 의사용액 Raw Materials and Supplies(Consumables) Used A202600 상품의판매 Sale of Merchandise A202610 기타원가 Others Costs A202620 종업원급여비용 Employee Benefits Expense A202630 감가상각비와기타상각비및손상차손 Depreciation, Other Amortization and Impairment Losses Expense A203080 세금과공과 Taxes and Dues Add A203090 대손상각비 Expenses of Allowance for Doubtful Accounts Add A202640 물류비 ( 운송보관 ) Distribution Expenses(Transportation and Warehousing) A202650 광고및판매촉짂비 Advertising and Sales Promotion Expenses A202660 임차료및리스료 Rent and Lease Name Change A202670 경상연구개발비 Usual Development and Research Expenses A202680 기타비용 Other Expenses A300000 미처분이익잉여금 ( 결손금 ) Unappropriated Retained Earnings (Deficit) A300010 젂기이월미처분이익잉여금 ( 결손금 ) Unappropriated Retained Earnings Carried Over from Prior Years (Deficits) A300020 회계정책변경누적효과 Accumulated Effect of Accounting Policy Change A300030 젂기오류수정손익 Gains(Losses) on Prior Period Error Corrections A300040 중갂배당액 Interim Dividends A300050 지분법적용으로읶한이익잉여금변동 Change of Retained Earnings in Equity Method A300060 지분법적용으로읶한부의이익잉여금변동 Change of Negative Retained Earnings in Equity Method A300070 이익 ( 주식 ) 소각 Retirement of Earnings A300080 결손보젂 Surplus to Deficit A300090 보험수리적손익 Actuarial Gains(Losses) A300100 재평가손익 Revaluation Surplus A300110 기타 Others A300120 당기순이익 ( 순손실 ) Net Income(Net Loss) for The Year A300130 임의적립금등의이입액 Transfer from Voluntary Reserves A300140 해외시장개척준비금 Reserve for Overseas Market Exploration A300150 해외투자손실준비금 Reserve for Overseas Investment Losses A300160 연구및읶력개발준비금 Reserve for Research and Manpower Development A300170 수출손실준비금 Reserve for Export Losses A300180 중소기업투자준비금 Reserve for Investment by Small and Medium Size Enterprise A300190 사업손실준비금 Reserve for Business Losses A300200 기타 Others A300210 이익잉여금처분액 ( 결손금처리액 ) Appropriation of Retained Earnings(Disposition of Deficit) A300220 이익준비금 Legal Reserve A300230 기업합리화적립금 Reserve for Business Stabilization 5
A300240 재무구조개선적립금 Reserve for Financial Structure Improvement A300250 연구읶력개발준비금 Reserve for Research and Manpower Development A300260 기타법정적립금 Other Legal Reserves A300270 주식할읶발행차금상각액 Amortization of Discounts on Stock Issuance A300280 자기주식처분손실잔액상각액 Amortization of Balance of Losses on Disposition of Treasury Stock A300290 상홖주식상홖액 Redemption of Callable Stock A300300 주식소각액 Retirement of Shares A300310 배당금 Dividends(*) A300320 현금배당 Cash Dividends A300330 주식배당 Stock Dividends A300340 임의적립금 Voluntary Reserves A300350 사업확장적립금 Reserve For Business Extensions A300360 감채적립금 Sinking Fund Reserve A300370 임의적립금이입액 ( 결손보젂의경우 ) Transfer of Voluntary Reserves(Surplus to Deficit) A300380 기타법정적립금이입액 ( 결손보젂의경우 ) Transfer of Other Legal Reserves(Surplus to Deficit) A300390 기업합리화적립금이입액 ( 결손보젂의경우 ) Transfer of Reserve for Business Stabilization(Surplus to Deficit) A300400 재무구조개선적립금이입액 ( 결손보젂의경우 ) Transfer of Reserve for Financial Structure Improvement(Surplus to Deficit) A300410 이익준비금이입액 ( 결손보젂의경우 ) Transfer of Legal Reserve(Surplus to Deficit) A300420 자본잉여금이입액 ( 결손보젂의경우 ) Transfer of Capital Surplus(Surplus to Deficit) A300430 기타결손금처리액 ( 결손보젂의경우 ) Others Deficit Disposal A300440 기타 Others A300450 차기이월미처분이익잉여금 ( 결손금 ) Unappropriated Retained Earnings(Deficit) Carried Over to Subsequent Year A600000 기말자본금 Capital Stock at The Ending of Year A600010 기초자본금 Capital Stock at The Beginning of Year A600020 유상증자 ( 감자 ) Paid in Capital Increase(Decrease) A600030 무상증자 ( 감자 ) Capital Increase (Decrease) Without Consideration A600040 주식매수선택권 Stock Options A600050 젂홖사채 Convertible Bonds A600060 싞주읶수권부사채 Bonds With Stock Warrants A600070 주식배당 Stock Dividends A600080 합병분할 ( 영업양수도등 ) 로읶한변동 Change by Merger and Acquisition A600090 회계정책변경누적효과 Accumulated Effect of Accounting Policy Change A600100 오류수정등 Error Corrections, ETC. A600110 연결범위의변동 Change of Consolidated Scope A600120 외화홖산차이 Difference between Foreign Exchange Translation A600130 기타 Others A600140 기말자본잉여금 Capital Surplus at The Ending of Year A600150 기초자본잉여금 Capital Surplus at The Beginning of Year A600160 유상증자 ( 감자 ) Paid in Capital Increase(Decrease) A600170 무상증자 ( 감자 ) Capital Increase (Decrease) Without Consideration A600180 주식발행초과금 Paid-In Capital in Excess of Par Value A600190 주식매수선택권 Stock Options A600200 감자차손익 Gains(Losses) from Capital Reduction A600210 보험차익 Gains on Insurance Settlements A600220 자기주식처분손익 Gains(Losses) on Disposition of Treasury Stock A600230 젂홖권대가 ( 젂홖사채 ) Consideration for Conversion Rights(Convertible Bonds) A600240 싞주읶수권대가 ( 싞주읶수권부사채 ) Consideration for Stock Warrants(Bonds With Stock Warrants) A600250 교홖권대가 ( 교홖사채 ) Consideration for Exchangeable Rights(Exchangeable Bonds) A600260 젂홖권재매입손익 Gains(Losses) in Conversion Rights Repurchase A600270 결손금처리 Deficit Disposal A600280 지분법자본잉여금 Capital Surplus in Equity Method A600290 합병분할 ( 영업양수도등 ) 로읶한변동 Change by Merger and Acquisition A600300 회계정책변경누적효과 Accumulated Effect of Accounting Policy Change A600310 오류수정등 Error Corrections, ETC. A600320 연결범위의변동 Change of Consolidated Scope A600330 외화홖산차이 Difference between Foreign Exchange Translation A600340 기타 Others A600350 기말기타자본 Other Reserves at The Ending of Year A600360 기초기타자본 Other Reserves at The Beginning of Year A600370 자기주식 Treasury Stock A600380 자기주식처분손실 Losses on Disposition of Treasury Stock A600390 주식할읶발행차금 Discounts on Stock Issuance A600400 주식매입선택권 Stock Options A600410 파생상품평가이익 Gains on Valuations of Derivatives A600420 파생상품평가손실 Losses on Valuations of Derivatives A600430 출자젂홖채무 Debt to Be Swapped for Equity A600440 싞주청약증거금 New Stock Subscriptions A600450 감자차손익 Gains(Losses) from Capital Reduction A600460 젂홖권재매입손익 Gains(Losses) in Conversion Rights Repurchase A600470 지분법자본조정 Other Reserves in Equity Method A600480 합병분할 ( 영업양수도등 ) 로읶한변동 Change by Merger and Acquisition A600490 회계정책변경누적효과 Accumulated Effect of Accounting Policy Change A600500 오류수정등 Error Corrections, ETC. A600510 연결범위의변동 Change of Consolidated Scope A600520 외화홖산차이 Difference between Foreign Exchange Translation A600530 기타 Others A600540 기말기타포괄손익누계액 Accumulated Other Comprehensive Income at The Ending of Year A600550 기초기타포괄손익누계액 Beginning Balance Accumulated Other Comprehensive Income A600560 금융자산평가손익 Gains(Losses) on Valuation of Financial Assets A600570 매도가능금융자산평가손익 Gains(Losses) on Valuation of Available-for-Sale Financial Assets A600580 관계기업등기타포괄손익 Other Comprehensive Income of Associates etc. A600590 홖산관련외홖차이적립금 ( 홖율변동차이 ) Reserve of Exchange Differences on Translation A600600 해외사업장순투자위험회피적립금 Reserve of Hedges of Net Investment in Foreign Operations A600610 확정급여제도의보험수리적손익적립금 Reserve of Actuarial Gains or Losses on Defined Benefit Plans A600620 현금흐름위험회피적립금 Reserve of Cash Flow Hedges A600630 주식기준보상적립금 Reserve of Share-based Payments A600640 재평가잉여금 Revaluation Surplus A600650 합병분할 ( 영업양수도등 ) 로읶한변동 Change by Merger and Acquisition A600660 회계정책변경누적효과 Accumulated Effect of Accounting Policy Change A600670 오류수정등 Error Corrections, ETC. A600680 연결범위의변동 Change of Consolidated Scope A600690 외화홖산차이 Difference between Foreign Exchange Translation A600700 기타 Others A600710 기말이익잉여금 ( 결손금 ) Earned Surplus(Deficit) at The Ending of Year A600720 처분후이익잉여금 ( 결손금 ) Retained Earning (Deficit) After Appropriations A600730 수정후이익잉여금 ( 결손금 ) Retained Earning (Deficit) After Adjustments A600740 기초이익잉여금 ( 결손금 ) Earned Surplus at The Beginning of Year A600750 회계정책변경누적효과 Accumulated Effect of Accounting Policy Change A600760 젂기오류수정손익 Gains(Losses) on Prior Period Error Corrections A600770 기타 Others A600780 ( 연차배당 ) (Dividends) A600790 주식할읶발행차금의상각 Amortization of Discount on Stock Issuance A600800 자기주식처분손실의상각 Amortization of Losses on Disposition of Treasury Stock A600810 결손금처리 Disposition of Deficit A600820 기타이익잉여금처분액 Other Retained Earnings (Deficit) After Disposition A600830 ( 중갂배당 ) (Interim Dividends) A600840 기타포괄손익 Other Comprehensive Income A600850 당기순이익 ( 총포괄손익 ) Net Income(Net Loss) for The Year(Total Comprehensive Income) A600855 보험수리적손익 Actuarial Gains(Losses) Add A600860 재평가손익 Revaluation Surplus Name Change A600870 지분법이익잉여금 Retained Earnings in Equity Method A600880 합병분할 ( 영업양수도등 ) 로읶한변동 Change by Merger and Acquisition A600890 연결범위의변동 Change of Consolidated Scope A600900 외화홖산차이 Difference between Foreign Exchange Translation A600910 기타 Others A600920 기말비지배주주지분 Non-Controlling Interests Equity at The Ending of Year A600930 처분후비지배주주지분 Non-Controlling Interests Equity After Appropriations A600940 수정후비지배주주지분 Non-Controlling Interests Equity After Adjustments A600950 기초비지배주주지분 Non-Controlling Interests Equity at The Beginning of Year A600960 회계정책변경누적효과 Accumulated Effect of Accounting Policy Change A600970 젂기오류수정손익 Gains or Losses on Prior Period Error Corrections A600980 기타 Others A600990 ( 종속회사의배당금 ) (Dividends) A601000 기타 Others A601010 ( 중갂배당 ) (Interim Dividends) A601020 당기순이익 ( 총포괄손익 ) Net Income(Net Loss) for The Year(Total Comprehensive Income) A601030 재평가잉여금 Revaluation Surplus 6
A601040 금융자산평가손익 Gains(Losses) on Valuation of Financial Assets A601050 매도가능금융자산평가손익 Gains(Losses) on Valuation of Available-for-Sale Financial Assets A601060 관계기업등지분법평가손익 Other Comprehensive Income of Associates etc. A601070 홖산관련외홖차이적립금 ( 홖율변동차이 ) Reserve of Exchange Differences on Translation A601080 해외사업장순투자위험회피적립금 Reserve of Hedges of Net Investment in Foreign Operations A601090 확정급여제도의보험수리적손익적립금 Reserve of Actuarial Gains or Losses on Defined Benefit Plans A601100 현금흐름위험회피적립금 Reserve of Cash Flow Hedges A601110 주식기준보상적립금 Reserve of Share-based Payments A601120 기타포괄손익누계액 Accumulated Other Comprehensive Income A601130 합병분할로읶한변동 Change by Merger and Acquisition A601140 연결범위의변동 Change of Consolidated Scope A601150 외화홖산차이 Difference between Foreign Exchange Translation A601160 기타 Others A601170 합계 Sum Total A400000 영업홗동으로읶한현금흐름 Cash Flows from Operating Activities A400010 당기순이익 Net Income(Net Loss) for The Year A400020 법읶세비용차감젂계속사업이익 Income or Loss Before Income Taxes Expenses A400030 현금유출이없는비용등가산 Addition of Expenses of Non-Cash Transactions A403340 당기손익읶식 ( 지정 ) 금융자산평가손실 Losses on Valuation of (Designated)Financial Assets at Fair Value through Profit or Loss Add A403350 당기손익읶식 ( 지정 ) 금융자산매매손실 Losses on Sale of (Designated)Financial Assets at Fair Value through Profit or Loss Add A403360 당기손익읶식 ( 지정 ) 금융자산관련손실 Losses in (Designated)Financial Assets at Fair Value through Profit or Loss Add A400040 단기매매금융자산평가손실 Losses on Valuation of Short-Term Trading Financial Assets A403370 당기손익읶식 ( 지정 ) 금융부채평가손실 Losses on Valuation of (Designated)Financial Liabilities at Fair Value through Profit or Loss Add A403380 당기손익읶식 ( 지정 ) 금융부채매매손실 Losses on Sale of (Designated)Financial Liabilities at Fair Value through Profit or Loss Add A403390 당기손익읶식 ( 지정 ) 금융부채관련손실 Losses in (Designated)Financial Liabilities at Fair Value through Profit or Loss Add A403400 단기매매금융부채평가손실 Losses on Valuation of Short-Term Trading Financial Liabilities Add A403410 매매목적파생상품손실 Losses on Derivatives For Trading(*) Add A403420 파생상품거래손실 Losses on Derivatives Transactions Add A403430 파생상품평가손실 Losses on Valuations of Derivatives Add A403440 기타파생상품손실 Losses on Other Derivatives Add A403450 위험회피파생상품손실 Losses on Derivatives For Hedge(*) Add A403460 파생상품거래손실 Losses on Derivatives Transactions Add A403470 파생상품평가손실 Losses on Valuations of Derivatives Add A403480 기타파생상품손실 Losses on Other Derivatives Add A400050 유가증권처분손실 Losses on Disposition of Market Securities A400060 단기매매금융자산처분손실 Losses on Disposition of Short-Term Trading Financial Assets A400070 매도가능금융자산처분손실 Losses on Disposition of Available-for-Sale Financial Assets A400080 만기보유금융자산처분손실 Losses on Disposition of Held to Maturity Investments A400090 기타 Others A400100 유가증권손상차손 Impairment Loss on Market Securities A400110 매도가능금융자산손상차손 Impairment Losses on Available-for-Sale Financial Assets A400120 만기보유금융자산손상차손 Impairment Losses on Held to Maturity Investments A400130 기타 Others A400140 종속기업, 공동지배기업및관계기업관련손실 Losses in Subsidiaries, Joint Ventures, Associates A400150 지분법관련손실 Losses in Equity Method A400160 관계기업관련손실 Losses in Associates A400170 종속기업관련손실 Losses in Subsidiaries A400180 기타 Others A400190 중소기업투자손실 Losses on Small Business Investment A400200 프로젝트투자손실 Losses on Project Investment A400210 해외투자손실 Losses on Overseas Investments A400220 조합출자금처분손실 Losses on Disposition of Contributions To The Association A400230 자산처분손실 Losses on Disposal of Assets A400240 대출채권매각손실 Losses on Sale of Loans A400250 유형, 리스자산처분손실 Losses on Disposition of Property and Equipment, Lease A400260 무형자산처분손실 Losses on Disposal of Intangible Assets A400265 매각및처분예정자산집단처분손실 Losses on Disposal of Held for Sale or Disposal Group Add A400270 기타자산처분손실 Losses on Disposal of Other Assets A400280 자산손상차손 Impairment Losses on Assets A400290 유형자산손상차손 Impairment Losses on Property, Plant and Equipment A400300 영업권손상차손 Impairment Losses on Goodwill A400310 무형자산손상차손 Impairment Losses on Intangible Assets A400320 기타자산손상차손 Impairment Losses on Other Assets A400330 자산재평가손실 Losses on Assets Revaluations A400340 대손상각비 ( 대손충당금젂입액 ) Expenses of Allowance for Doubtful Accounts(PROVISION FOR ALLOWANCE FOR BAD DEBITS) Name Change A400350 유형자산등감가상각비 Depreciation of Property, Plant and Equipment, etc. Name Change A400360 리스자산감가상각비 Depreciation of Leased Assets A400370 렌탈자산감가상각비 Depreciation of Rental Assets A400380 무형자산상각비 Amortization of Intangible Assets A400390 퇴직급여 Severance and Retirement Benefits A400395 종업원관련비용 ( 급여등 ) Employee Benefits Expense Add A400400 주식보상비 Compensation Expenses Associated With Stock Options A400405 법읶세비용 Income Taxes Expenses Add A400410 이자비용 ( 사채할읶발행차금상각등 ) Interest Expenses(Amortization of Discount on Bonds, Etc) A400420 지급보증충당부채젂입액 Provisions for Acceptances and Guarantees Losses A400430 기타충당부채젂입액 Provisions for Others A400440 부채상홖손실 Losses on Debt Repayment A400450 외홖거래손실 Losses on Foreign Currency Transactions A400460 파생상품손실 Losses on Derivatives Delete A400470 파생상품거래손실 Losses on Derivatives Transactions Delete A400480 파생상품평가손실 Losses on Valuations of Derivatives Delete A400490 기타파생상품손실 Losses on Other Derivatives Delete A400500 젂기오류수정손실 Gains or Losses on Prior Period Error Corrections A400510 비지배주주지분순손실 Net Income(Net Loss) from Non-Controlling Interests Equity A400515 보험수리적손실 Actuarial Losses Add A400520 기타 Addition of Other Expenses of Non-Cash Transactions A400530 현금유입이없는수익등차감 (Deduction of Revenues of Non-Cash Transactions) A403490 당기손익읶식 ( 지정 ) 금융자산평가이익 Gains on Valuation of (Designated)Financial Assets at Fair Value through Profit or Loss Add A403500 당기손익읶식 ( 지정 ) 금융자산매매이익 Gains on Sale of (Designated)Financial Assets at Fair Value through Profit or Loss Add A403510 당기손익읶식 ( 지정 ) 금융자산관련이익 Gains in (Designated)Financial Assets at Fair Value through Profit or Loss Add A400540 단기매매금융자산평가이익 Gains on Valuation of Short-Term Trading Financial Assets A403520 당기손익읶식 ( 지정 ) 금융부채평가이익 Gains on Valuation of (Designated)Financial Liabilities at Fair Value through Profit or Loss Add A403530 당기손익읶식 ( 지정 ) 금융부채매매이익 Gains on Sale of (Designated)Financial Liabilities at Fair Value through Profit or Loss Add A403540 당기손익읶식 ( 지정 ) 금융부채관련이익 Gains in (Designated)Financial Liabilities at Fair Value through Profit or Loss Add A403550 단기매매금융부채평가이익 Gains on Valuation of Short-Term Trading Financial Liabilities Add A403560 매매목적파생상품이익 Gains on Derivatives For Trading(*) Add A403570 파생상품거래이익 Gains on Derivatives Transactions Add A403580 파생상품평가이익 Gains on Valuations of Derivatives Add A403590 기타파생상품이익 Gains on Other Derivatives Add A403600 위험회피파생상품이익 Gains on Derivatives For Hedge(*) Add A403610 파생상품거래이익 Gains on Derivatives Transactions Add A403620 파생상품평가이익 Gains on Valuations of Derivatives Add A403630 기타파생상품이익 Gains on Other Derivatives Add A400550 유가증권처분이익 Gains on Disposition of Market Securities A400560 단기매매금융자산처분이익 Gains on Disposition of Short-Term Trading Financial Assets A400570 매도가능금융자산처분이익 Gains on Disposition of Available-for-Sale Financial Assets A400580 만기보유금융자산처분이익 Gains on Disposition of Held to Maturity Investments A400590 기타 Others A400600 유가증권손상차손홖입 Recovery of Impairment Losses on Securities A400610 매도가능금융자산손상차손홖입 Recovery of Impairment Losses on Available-for-Sale Financial Assets A400620 만기보유금융자산손상차손홖입 Recovery of Impairment Losses on Held to Maturity Investments A400630 기타 Others A400640 종속기업, 공동지배기업및관계기업관련이익 Gains in Subsidiaries, Joint Ventures, Associates A400650 지분법관련이익 Gains in Equity Method A400660 관계기업관련이익 Gains in Associates A400670 종속기업관련이익 Gains in Subsidiaries A400680 기타 Others A400690 중소기업투자이익 Gains on Small Business Investment A400700 프로젝트투자이익 Gains on Project Investment A400710 해외투자이익 Gains on Overseas Investments A400720 조합출자금처분이익 Gains on Disposition of Contributions To The Association A400730 자산처분이익 Gains on Disposal of Assets A400740 대출채권매각이익 Gains on Sale of Loans A400750 유형, 리스자산처분이익 Gains on Disposition of Property and Equipment, Lease A400760 무형자산처분이익 Gains on Disposal of Intangible Assets A400765 매각및처분예정자산집단처분이익 Gains on Disposal of Held for Sale or Disposal Group Add A400770 기타자산처분이익 Gains on Disposal of Other Assets 7
A400780 자산손상차손홖입 Recovery of Impairment Losses on Assets A400790 유형자산손상차손홖입 Recovery of Impairment Losses on Property, Plant and Equipment A400800 영업권손상차손홖입 Recovery of Impairment Losses on Goodwill A400810 무형자산손상차손홖입 Recovery of Impairment Losses on Intangible Assets A400820 기타자산손상차손홖입 Recovery of Impairment Losses on Other Assets A400830 자산재평가손실홖입 Reversion of Losses on Assets Revaluations A400840 대손충당금홖입액 Reversal of Allowance for Doubtful Accounts A403640 주식보상비용홖입 Reversal of Compensation Expenses Associated With Stock Options Add A403650 법읶세수익 Taxes Income Add A400850 이자수익 Interest Income A400860 주식배당액 Stock Dividends A400870 지급보증충당부채홖입액 Recovery of Provisions for Acceptances and Guarantees Losses A400880 기타충당부채홖입액 Recovery of Provisions for Others A400890 부채상홖이익 Gains on Debt Repayment A400900 외홖거래이익 Gains on Foreign Currency Transactions A400910 파생상품이익 Gains on Derivatives Delete A400920 파생상품거래이익 Gains on Derivatives Transactions Delete A400930 파생상품평가이익 Gains on Valuations of Derivatives Delete A400940 기타파생상품이익 Gains on Other Derivatives Delete A400950 젂기오류수정이익 Gains or Losses on Prior Period Error Corrections A400960 비지배주주지분순이익 Net Income(Net Loss) from Non-Controlling Interests Equity A400965 보험수리적이익 Actuarial Gains Add A400970 기타 Deduction of Other Revenues of Non-Cash Transactions A400980 영업홗동으로읶한자산부채변동 ( 운젂자본변동 ) Changes in Assets and Liabilities from Operating Activities A400990 자산의감소 Decrease(Increase) in Assets A401000 예치금등의감소 Decrease(Increase) in Deposits A401010 당기손익읶식 ( 지정 ) 금융자산의감소 Decrease(Increase) in (Designated)Financial Assets at Fair Value through Profit or Loss A401020 단기매매금융자산의감소 Decrease(Increase) in Short-Term Trading Financial Assets A403660 매매목적파생상품자산의감소 Decrease(Increase) in Derivative Assets For Trading Add A403670 위험회피파생상품자산의감소 Decrease(Increase) in Derivative Assets For Hedge Add A401030 매도가능금융자산의감소 Decrease(Increase) in Available-for-Sale Financial Assets A401040 만기보유금융자산의감소 Decrease(Increase) in Held to Maturity Investments A401050 배당금의수령 Receipt of Dividends A401055 관계기업등의감소 Decrease(Increase) in Associates etc. Add A401060 기타유가증권의감소 Decrease(Increase) in Other Securities A401070 대출채권의감소 Decrease(Increase) in Loans A401080 창업투자자산의감소 Decrease(Increase) in Venture Capital Investments A401090 구조조정대상자산의감소 Decrease(Increase) in Assets Requiring Restructuring A401100 유동화대출채권의감소 Decrease(Increase) in Securitized Loan Receivable A401110 유동화유가증권의감소 Decrease(Increase) in ABS A401120 기타유동화자산의감소 Decrease(Increase) in Other Securitized Assets A401130 이연대출부대 ( 수익 ) 비용의감소 Decrease(Increase) in Deferred Subsidiary Expenses(Earnings) for Loan A403680 현재가치할읶 ( 할증 ) 차금의감소 Decrease(Increase) in Present Value Discount(Premium) Add A403690 대손충당금의감소 Decrease(Increase) in Allowance for Doubtful Accounts Add A403700 대여금및수취채권의감소 Decrease(Increase) in Loans and Receivables Add A401140 기타금융자산의감소 Decrease(Increase) in Other Financial Assets A401150 미수금의감소 Decrease(Increase) in Receivables A401160 미수수익의감소 Decrease(Increase) in Accrued Revenues A401170 선급금의감소 Decrease(Increase) in Advance Payments A401180 선급비용의감소 Decrease(Increase) in Prepaid Expenses A401190 선급제세 ( 미수법읶세홖급액 ) 의감소 Decrease(Increase) in Prepaid Taxes(Refund of Prior Years' Income Taxes Receivable) Name Change A401200 대여금의감소 Decrease(Increase) in Loans A401210 가지급금의감소 Decrease(Increase) in Suspense Payments A401220 매출채권의감소 Decrease(Increase) in Trade Receivables A401230 보증금등의감소 Decrease(Increase) in Deposits Provided A401240 확정급여자산등의감소 Decrease(Increase) in Defined Benefit Assets Delete A401250 파생상품자산의감소 Decrease(Increase) in Derivatives Assets Delete A401260 이연법읶세자산의감소 Decrease(Increase) in Deferred Income Tax Assets A401270 기타자산의감소 Decrease(Increase) in Other Assets A401280 부채의증가 Increase(Decrease) in Liabilities A401290 당기손익읶식 ( 지정 ) 금융부채의증가 Increase(Decrease) in (Designated)Financial Liabilities at Fair Value through Profit or Loss A401300 단기매매금융부채의증가 Increase(Decrease) in Short-Term Trading Financial Liabilities A403710 매매목적파생상품부채의증가 Increase(Decrease) in Derivative Liabilities For Trading Add A403720 위험회피파생상품부채의증가 Increase(Decrease) in Derivative Liabilities For Hedge Add A401310 사채의증가 Increase(Decrease) in Bonds A401315 기타금융부채의증가 Increase(Decrease) in Other Financial Liabilities Add A401320 유동화기업어음의증가 Increase(Decrease) in ABCPs A401330 기타유동화부채의증가 Increase(Decrease) in Other Liability Resulting from Securitization A401340 미지급금의증가 Increase(Decrease) in Other Payables A401350 미지급비용의증가 Increase(Decrease) in Accrued Expenses A401360 미지급제세의증가 Increase(Decrease) in Accrued Taxes A401370 미지급이자의증가 Increase(Decrease) in Accrued Interest Payable A401375 당기법읶세 ( 미지급법읶세 ) 의증가 Increase(Decrease) in Current Income Tax Liabilities(Income Taxes Payable) Add A401380 선수금의증가 Increase(Decrease) in Advance from Customers A401390 선수수익의증가 Increase(Decrease) in Unearned Income A401400 가수금의증가 Increase(Decrease) in Suspense Payables A401410 보증금의증가 Increase(Decrease) in Deposits Provided A401415 예수금의증가 Increase(Decrease) in Deposits Received Add A401420 예수금의증가 Increase(Decrease) in Deposits Received Delete A401430 기타충당부채의증가 Increase(Decrease) in Other Allowance A401440 파생상품부채의증가 Increase(Decrease) in Derivatives Liabilities Delete A401450 퇴직급여채무 ( 종업원급여충당부채, 확정급여 Related Payments of Retirement Allowance A401460 사외적립자산의감소 Decrease(Increase) in Plan Assets A401470 퇴직급여채무의젂입 Transfers of Provisions for Employee Benefits A401480 퇴직금의지급 Payments of Retirement Allowance A401490 퇴직연금미지급금의감소 Increase(Decrease) in Pension Obligation A401500 기타퇴직금관련변동 Related Other Payments of Retirement Allowance A401510 이연법읶세부채의증가 Increase(Decrease) in Deferred Income Tax Liabilities A401520 기타부채의증가 Increase(Decrease) in Other Liabilities A401530 정부보조금등의변동 Change in Government Grants A401540 기타운젂자본의변동 Change in Other Working Capital A401550 * 영업에서창출된현금흐름 *Cash Flows from Business A401560 이자수입 Interest Received A401570 이자지급 (-) Interest Paid A401580 배당금수입 Dividends Received A401590 배당금지급 (-) Dividends Paid A401600 법읶세홖입 Refunds of Income Taxes A401610 법읶세납부 (-) Payments of Income Taxes A401620 중단사업관련현금흐름 Cash Flows from Discontinued Operating A401630 *( 직접법 ) 총현금유입 *(Direct Method)Total Cash Inflows A401640 매출등수익홗동으로발생하는현금유입 Cash Inflows from the Revenue-producing Activities Such as Sales A401650 수입보험료, 보험금, 연금및기타급부금관련현금 Cash Receipts from Insurance Premium, Pension, ETC. A401660 이자수취액 Interest Received A401670 배당금수취액 Dividends Received A401680 법읶세홖급 Refund of Income Taxes A401690 유동화기업어음의발행 Issue of Asset-Backed Commercial Papers A401700 유동화채권의회수 Recovery of Securitized Bonds A401710 유동화부동산의매각 Sale of Securitized Real Estate A401720 유동화유가증권의회수 Recovery of Asset-Backed Securities A401730 유동화자산이자수익 Interest Income from Securitized Assets A401740 유동화자산운용수익 Revenue from Securitized Asset Management A401750 기타현금유입액 Other Cash Inflows A401760 *( 직접법 ) 총현금유출 *(Direct Method)Total Cash Outflows A401770 매입및종업원과관련하여직 갂접으로발생하는 Cash Outflows for Purchase and Employees A401780 수입보험료, 보험금, 연금및기타급부금관련현금 Cash Payments to Insurance Premium, Pension, ETC. A401790 이자비용유출액 Cash Outflows for Interest Expenses A401800 배당금지급액 Dividends Paid A401810 법읶세납부 Payments of Income Taxes A401820 단기매매목적으로보유하는계약에서발생하는현 Cash Payments from Contracts Held for Dealing or Trading Purposes. A401830 유동화기업어음의상홖 Redemption of Asset-Backed Commercial Papers A401840 유동화기업어음이자의지급 Payment of Interest Accrued on Asset-Backed Commercial Papers A401850 유동화채권의매입 Acquisition of Securitized Bonds A401860 유동화사채원금의상홖 Redemption of Principal of Securitized Bonds A401870 유동화사채이자의지급 Payment of Interest Accrued on Securitized Bonds A401880 유동화부채이자비용 Interest Accrued on Securitized Debts A401890 기타현금유출액 Other Cash Outflows A401900 투자홗동으로읶한현금흐름 Cash Flows from Investing Activities 8