삼일회계법인 IFRS Series IFRS 연결재무제표공시사례 - 2008
PricewaterhouseCoopers IFRS and corporate governance publications and tools 2008 IFRS technical publications IFRS Manual of Accounting 2009 IFRS 에따른연결재무제표를작성하기위한실무적인지침을제공다양한사례및모범재무제표등을포함 IFRS Pocket Guide 2008 IFRS 에따른인식과측정요구사항을요약정리하여제공통화결정, 자산, 부채, 자본, 수익과비용및사업결합과중간재무보고기준포함 A practical guide to segment reporting IFRS 8 영업부문 의주요요구사항에대한요약및 IFRS 최초채택시고려할사항을정리하여제공자주묻는질의에대한응답포함 IFRS News PwC 의월간발행물로 IFRS 의변화방향과영향을분석하고, 현업에서부딪히는다양한 Issue 에대한 PwC 의솔루션을제공 Adopting IFRS A step-by-step illustration of the transition to IFRS IFRS 최초채택기업이준비해야할사항을단계별로정리하여사례를제공 Disclosure Checklist 2008 IFRS 에서요구하는공시사항에대한지침제공 IAS 39 Achieving hedge accounting in practice IAS 39 에의거한 Hedge accounting 실무이슈및자주묻는질의에대한응답과일반적인 Hedging 전략설명 Illustrative interim financial information for existing preparers IFRS 적용기업이 IAS 34 중간재무보고 에따른경우예시사항및공시사항을 checklist 형태로포함하여제공 Financial instruments under IFRS 개정된 IAS 32, IAS 3, IFRS 7 에대한요약 Illustrative Consolidated Financial Statements Banking, 2006 Investment funds, 2006 Corporate, 2008 Investment property, 2006 Insurance, 2006 IFRS 에서요구하는공시사항과표시사항을 IFRS 재무제표사례형식으로제공 Share-based Payment a practical guide to applying IFRS 2 다양한주식기준보상거래에대한실무상회계처리및관련주석포함 Financial Reporting in Hyperinflationary Economies Understanding IAS 29 IAS 29 초인플레이션경제에서의재무보고에대한개념, 적용을위한절차및사례등을제시 SIC-12 and FIN-46R The Substance of Control SPE 에대한 SIC 12 와 US GAAP 상의비교 IFRS 3R: Impact on earnings the crucial Q&A for decision-makers 재무이사, 재무관리인, Dealer 등을대상으로 IFRS 의배경, 재무제표및통제에의영향, US-GAAP 과의차이등을포함하는지침서 Similarities and Differences a comparison of IFRS and US GAAP 실무에서나타나는공통적인차이점을 IFRS 를중점으로서술 IFRS 와 US GAAP 의주요유사점과차이점반영 (2007 년 8 월 ) IFRS for SMEs (proposals) Pocket Guide 2007 중소기업에적용되는 IFRS 기준에대한인식및측정등요구사항을요약정리하여제공 Understanding financial instruments A guide to IAS 32, IAS 39, and IFRS 7 금융상품관련회계에대한총괄적실무적용지침서사례를통한자세한설명및실제회사의보고서로부터의예시등을포함
Samil Accounting Consulting Services Samil PricewaterhouseCoopers
Samil PricewaterhouseCoopers i
1 3 4 5 6 1 6 2 6 2.1 6 2.2 13 2.3 14 2.4 14 2.5 15 2.6 16 2.7 17 2.8 18 2.9 18 2.10 20 2.11 21 2.12 22 2.13 22 2.14 22 2.15 22 2.16 22 2.17 23 2.18 24 2.19 25 2.20 26 2.21 27 2.22 28 3 28 4 35 5 37 6 42 7 44 8 46 9a 47 9b 49 10 50 ii Samil PricewaterhouseCoopers
11 51 12 52 13 54 14 54 15 55 16 55 17 56 18 58 19 59 20 60 21 61 22 64 23 65 24 70 25 72 26 72 27 72 28 72 29 73 30 73 31 74 32 75 33 75 34 76 35 77 36 77 37 78 38 78 39 80 40 82 85 87 91 108 122 123 Samil PricewaterhouseCoopers iii
iv Samil PricewaterhouseCoopers
1p68, 1p104, 1p36 1p51 1p68(a) 6 155,341 100,233 1p68(c) 7 26,272 20,700 1p68(e) 8 13,373 13,244 1p68(n), 1p70 22 3,520 3,321 1p68(d), IFRS7p8(d) 10 17,420 14,910 1p68(d), IFRS7p8(a) 11 395 245 1p68(h), IFRS7p8(c) 12 2,322 1,352 218,643 154,005 1p51, 1p57 1p68(g) 13 24,700 18,182 1p68(h), IFRS7p8(c) 12 19,765 18,330 1p68(d), IFRS7p8(d) 10 1,950-1p68(d), IFRS7p8(a) 11 1,069 951 1p68(d), IFRS7p8(a) 14 11,820 7,972 1p68(i), IFRS7p8 15 17,928 34,062 77,232 79,497 IFRS5p38 16 3,333-80,565 79,497 299,208 233,502 Samil PricewaterhouseCoopers 1
1p68(p) 1p75(e) 17 25,300 21,000 1p75(e) 17 17,144 10,494 1p75(e) 19 15,549 7,005 1p75(e) 18 66,592 48,681 124,585 87,180 1p68(o) 7,188 1,766 131,773 88,946 1p51 1p68(l), IFRS7p8(f) 21 115,121 96,346 1p68(l), IFRS7p8(e) 11 135 129 1p68(n), 1p70 22 12,370 9,053 1p68(k), 1p75(d) 23 4,635 2,233 1p68(k), 1p75(d) 24 1,320 274 133,581 108,035 1p51, 1p60 1p68(j), IFRS7p8(f) 20 16,670 12,478 1p68(m) 2,566 2,771 1p68(l), IFRS7p8(f) 21 11,716 18,258 1p68(l), IFRS7p8(e) 11 460 618 1p68(k) 24 2,222 2,396 33,634 36,521 IFRS5p38 16 220-33,854 36,521 167,435 144,556 299,208 233,502 2 Samil PricewaterhouseCoopers
1p81-83, 1p92,1p36 1p104 Note 1p81(a) 5 211,034 112,360 1p92 (77,366) (46,682) 1p92 133,668 65,678 1p81(a), 92 (52,140) (21,213) 1p92 (28,778) (10,426) 1p92 26 1,900 1,259 1p83 25 (90) 63 1p83 27 (1,117) - 1p83 53,443 35,361 1p83 30 1,730 1,609 1p81(b) 30 ( 8,173) ( 12,197) 1p83 30 ( 6,443) ( 10,588) 1p81(c) 8 (174) 145 1p92 46,826 24,918 1p81(d), 12p77 31 ( 14,611) ( 8,670) 1p81(f) 32,215 16,248 IFRS5p33(a) 16 100 120 1p81(f) 32,315 16,368 1p82 1p82(b) 29,767 15,512 1p82(a) 2,548 856 32,315 16,368 33p66 33 1.26 0.75 33p68 0.01 0.01 1.27 0.76 33p66 33 1.15 0.71 33p68 0.01 0.01 1.16 0.72 Samil PricewaterhouseCoopers 3
Note 1p96(b) 16p77(f) 19-759 IFRS7p20(a)(ii) 19 362 62 IAS28p39 19 (12) (14) 19p93A 23 - (494) 12p80(d) 22 (10) - 1p96(b), IFRS7p23(c) 19 64 (3) 1p96(b) 19 (45) 40 1p96(b) 19 2,244 (156) IFRS3p59 19 850-1p96(b) 3,453 194 1p96(a) 32,315 16,368 1p96(c) 35,768 16,562 1p96(c) 32,968 15,746 1p96(c) 2,800 816 35,768 16,562 4 Samil PricewaterhouseCoopers
7p10, 18(b), 1p36 1p104 35 56,234 41,776 7p31 (7,835) (14,773) 7p35 (14,317) (10,526) 34,082 16,477 7p21, 7p10 7p39 38 (3,950) - 7p16(a) 6 (9,755) (6,042) 7p16(b) 35 6,354 2,979 7p16(a) 7 (3,050) (700) 7p16(c) 10 (2,781) (1,126) 7p16(e) 39 (1,000) (50) 7p16(f) 39 14 64 7p31 1,254 1,193 7p31 1,180 1,120 (11,734) (2,562) 7p21, 7p10 7p17(a) 17 950 1,070 7p17(b) 18 (2,564) - 7p17(c) 21 50,000-7p17(c) 21-30,000 7p17(c) 8,500 18,000 7p17(d) ( 78,117) (34,674) 7p31 (10,102) (15,736) 7p31 (1,950) (1,950) 7p31 (1,920) (550) (35,203) (3,840) (12,855) 10,075 15 27,598 17,587 535 (64) 15 15,278 27,598 Samil PricewaterhouseCoopers 5
1p126(b), (c) 1p46(a)(b) 1p126(a) 10p17 1p103(a) 1p108(b), 1p110 1p14 1p108(a) 8p28 8p28 6 Samil PricewaterhouseCoopers
8p28 8p30 Samil PricewaterhouseCoopers 7
8 Samil PricewaterhouseCoopers
Samil PricewaterhouseCoopers 9
10 Samil PricewaterhouseCoopers
DV Samil PricewaterhouseCoopers 11
12 Samil PricewaterhouseCoopers
1p110 27p12 27p14 27p30 IFRS3p14 IFRS3p24 IFRS3p28 IFRS3p36, 37 IFRS3p51 IFRS3p56 27p24 27p28 Samil PricewaterhouseCoopers 13
28p13 28p11 28p29 28p30 28p22 28p26 1p110 IFRS8p5(b) 1p110 1p110 21p17 21p9, 18 1p46(d) 1p110 21p21, 28 21p32 39p95(a) 39p102(a) 14 Samil PricewaterhouseCoopers
39AG83 21p30 1p110 21p39 21p39(a) 21p39(b) 21p39 1p76(b) 1p76(b) 21p39(c) 1p76(b) 39p102 21p47 1p110 16p73(a) 16p35(b) 16p15 16p17 Samil PricewaterhouseCoopers 15
16p12 39p98(b) 16p39, 1p76(b) 1p76(b) 16p40 16p41 16p73(b), 50 16p73(c) 25-40 10-15 3-5 3-8 16p51 36p59 16p68, 71 16p41, 1p76(b) 1p110 1p110 IFRS3p51 38p118(a) IFRS3p54 36p124 36p80 16 Samil PricewaterhouseCoopers
1p110 38p74 38p97 38p118(a)(b) 1p110 38p 57 38p 66 38p 68, 71 38p97 38p118(a)(b) 1p110 36p9 36p10 Samil PricewaterhouseCoopers 17
1p110 IFRS5p6,15 1p110 IFRS7p21 39p9 39p9 41p57, 59 39p9 1p57, 59 39p9 1p57, 59 IFRS7 AppxB5(b) 18 Samil PricewaterhouseCoopers
39p38 IFRS7 AppxBp5(c) 39p43 39p16 39p46 39p55(a) IFRS7 AppxBp5(e) 39p55(b) IFRS7 AppxBp5(e) 39 AG83 1p76(b) 39 p67 IFRS7p27(a) 39AG72, 73 39AG74 39p58 39p67 39p68 IFRS7 AppxBp5(f) 39p69 Samil PricewaterhouseCoopers 19
IFRS7p21 IFRS7p22 39p88 IFRS7p23, 24 39p89 39p92 39p95 1p76(b) 20 Samil PricewaterhouseCoopers
39p99, 100 39p98(b) 39p101 39p102(a)(b) 1p76(b) 39p55(a) 1p110 2p36(a), 9 2p10, 25 23p6, 7 2p28, 30 39p98(b) Samil PricewaterhouseCoopers 21
1p110 IFRS7p21 39p43 39p46(a) 39p59 IFRS7 Appx Bp5(f) IFRS7 Appx Bp5(d) 1p110 IFRS7p21 7p45 1p110 IFRS7p21 32p18(a) 32p37 32p33 1p110 IFRS7p21 39p43, 39p47 1p110 IFRS7p21 39p43 39p47 22 Samil PricewaterhouseCoopers
32p18(a) 32p33 IFRS7p27(a) 32p18, 28 32AG31 1p60 1p110 12p58 12p61 12p12 12p46 12p24 12p15 12p47 12p24, 34 12p39, 44 Samil PricewaterhouseCoopers 23
1p110 1p110 19p27 19p25 19P7 19p120A(b) 19p79, 19p80, 19p64 19p93-93D 19p120A(a) 19p96 19p44 1p110 19p120A(a) 19p120A(b) 19p127 24 Samil PricewaterhouseCoopers
1p110 IFRS2p15(b) IFRS2p19 1p110 19p133 19p134 19p139 1p110 19p17 1p110 37p14 37p72 37p63 37p24 Samil PricewaterhouseCoopers 25
37p45 1p110 18p35(a) 18p14 18p14 26 Samil PricewaterhouseCoopers
18p20 18p30(a) 18p30(b) 18p30(c) 1p110 17p33 SIC-15p5 1p110 Samil PricewaterhouseCoopers 27
17p20 17p27 1p110 10p12 IFRS7p31 IFRS7p33(a) IFRS7p33(b), 22(c) 28 Samil PricewaterhouseCoopers
IFRS7p22(c) 39p73 IFRS7p33(a)(b) IFRS7p22(c) IFRS7p40, IG36 IFRS7p33(a)(b) IFRS7p40 IG36 200 120 290 290 150 120 200 70 60 30 160 150 Samil PricewaterhouseCoopers 29
IFRS7p33(a) IFRS7p33(a)(b), IFRS7p22(c) IFRS7p22(b)(c) IFRS7p22(b)(c) IFRS7p22(b)(c) 30 Samil PricewaterhouseCoopers
IFRS7p40 IFRS7IG36 IFRS7p33(a)(b) IFRS7p34(a) IFRS7p33, 39(b) IFRS7p34(a) Samil PricewaterhouseCoopers 31
IFRS7p39(a) 20,496 22,002 67,457 38,050 2,749 1,573 4,719 2,063 12 10 116 41 15,668 3 - - - 16,258 11,575 58,679 38,103 3,203 1,790 5,370 2,891 19 15 81 50 11,518 3 - - - IFRS7p39(a) IFRS7p39(a) IFRS7p39(a) AppxB15 32 Samil PricewaterhouseCoopers
IFRS7p39(a) 78,241 - - - IFRS7 AppxB15 DV 78,756 - - - IFRS7p39(a) 14,129 - - - IFRS7 AppxB15 DV 14,222 - - - IFRS7p39(a) 83,077 - - - IFRS7 AppxB15 DV 83,366 - - - IFRS7p39(a) 6,612 - - - IFRS7 AppxB15 DV 6,635 1p124A,124B IG5 Samil PricewaterhouseCoopers 33
126,837 114,604 (17,928) (34,062) 108,909 80,542 131,773 88,946 240,682 169,488 45% 48% IFRS7p27 IFRS7p29(a) IFRS7p27(a) 34 Samil PricewaterhouseCoopers
1p116 1p120, 36p134(f)(i)-(iii) Samil PricewaterhouseCoopers 35
IFRS7p27(a) 1p113 36 Samil PricewaterhouseCoopers
IFRS8p22(a) IFRS8p22(a) IFRS 8p22(a) IFRS8p22(b) IFRS8p16 Samil PricewaterhouseCoopers 37
46,638 43,257 28,820 42,672 26,273 5,818 40,273 13,155 246,906 IFRS8p23(b) (11,403) - (7,364) - (5,255) (1,164) (8,055) (2,631) (35,872) IFRS8p23, p33(a) 35,235 43,257 21,456 42,672 21,018 4,654 32,218 10,524 211,034 IFRS8p23 17,298 9,550 9,146 9,686 12,322 2,323 16,003 3,504 79,832 IFRS8p23(e) (3,226) (3,830) (1,894) (3,789) (2,454) (386) (2,706) (269) (18,554) IFRS8p23(i) - - - - (4,650) - - - (4,650) IFRS8p23(i) - - - - (1,986) - - - (1,986) IFRS8p23(h) (2,550) (2,840) (1,395) (3,100) (1,591) (365) (2,551) (400) (14,792) IFRS8p23(g) 200 - - - - (389) 15 (174) IFRS8p23 45,201 24,495 41,195 13,988 15,067 24,899 33,571 61,285 259,701 IFRS8p24(a) IFRS8p24(b) 7,207 - - - - - - 6,166 13,373-35,543-39,817-11,380-1,500 88,240 IFRS8p23 3,207 6,700 5,900 3,500 700 1,200 1,500 2,140 24,847 38 Samil PricewaterhouseCoopers
57,284 1,682 33,990 2,390 8,778 3,209 26,223 5,724 139,280 IFRS8p23(b) (11,457) - (6,798) - (1,756) (642) (5,245) (1,022) (26,920) IFRS8p23(a), 33(a) 45,827 1,682 27,192 2,390 7,022 2,567 20,978 4,702 112,360 IFRS8p23 17,183 800 10,369 1,298 3,471 1,506 10,755 1,682 47,064 IFRS8p23(e) (3,801) (201) (2,448) (199) (453) (286) (2,701) (138) (10,227) IFRS8.23(h) (2,772) (650) (1,407) (489) (509) (150) (2,201) (687) (8,865) IFRS8p23(g) 155 - - - - - - (10) 145 IFRS8p23 43,320 9,580 32,967 8,550 5,067 20,899 36,450 49,270 206,103 IFRS8p24(a) IFRS8p24(b) 7,050 - - - - - - 6,194 13,244-47 - 46-2,971-3,678 6,742 IFRS8p23 4,021 55 6,054-250 800 2,537 3,464 17,181 IFRS 8p23(i) IFRS 8p27(a) IFRS8p27(b),28 Samil PricewaterhouseCoopers 39
IFRS 8p28(b) 76,328 45,382 3,504 1,682 (17,754) (9,662) (800) (565) (1,986) - (737) (855) (4,650) - 102 101 (690) (820) ( 6,443) ( 10,588) (48) 243 46,826 24,918 IFRS8p27(c) 198,416 156,833 61,285 49,270 3,520 3,321 19,370 14,910 11,820 7,972 1,464 1,196 3,333-299,208 233,502 40 Samil PricewaterhouseCoopers
IFRS8p27(d) 22,707 13,917 2,140 3,464 12,370 9,053 2,566 2,771 11,716 18,258 115,121 96,346 595 747 220-167,435 144,556 IFRS8p27(f) IFRS8p32 202,884 104,495 8,000 7,800 150 65 IFRS8p33(a) IFRS8p33(b) IFRS8p34 Samil PricewaterhouseCoopers 41
1p75(a) 16p73(d) 39,664 71,072 20,025 130,761 (2,333) (17,524) (3,690) (23,547) 37,331 53,548 16,335 107,214 16p73(e) 37,331 53,548 16,335 107,214 16p73(e)(viii) (381) (703) (423) (1,507) 16p73(e)(iv) 1,133 - - 1,133 16p73(e)(i) 1,588 2,970 1,484 6,042 16p73(e)(ix) - (2,607) (380) (2,987) 16p73(e)(vii) (636) (4,186) (4,840) (9,662) 39,035 49,022 12,176 100,233 16p73(d) 40,232 68,125 20,026 128,383 (1,197) (19,103) (7,850) (28,150) 39,035 49,022 12,176 100,233 16p73(e) 39,035 49,022 12,176 100,233 16p73(e)(viii) 1,601 1,280 342 3,223 16p73(e)(iv) 49,072 5,513 13,199 67,784 16p73(e)(i) 7,126 427 2,202 9,755 16p73(e)(ix) (2,000) (3,729) (608) (6,337) 16p73(e)(vii) (3,545) (4,768) (9,441) (17,754) IFRS5p38 (341) (1,222) - (1,563) 16p73(d) 90,948 46,523 17,870 155,341 16p73(d) 95,129 58,268 26,927 180,324 (4,181) (11,745) (9,057) (24,983) 90,948 46,523 17,870 155,341 DV 16p77(a-d), 1p76(b) 42 Samil PricewaterhouseCoopers
DV1p93 17p35(c) 16p77(e) 93,079 37,684 (6,131) (2,197) 86,948 35,487 16p74(a) 13,996 14,074 (5,150) (3,926) 8,846 10,148 17p35(d) Samil PricewaterhouseCoopers 43
38p118(c) IFRS3p75(a) 12,546 8,301-1,455 22,302 IFRS3p75(a) - (330) - (510) (840) 12,546 7,971-945 21,462 38p118(e) IFRS3p74 12,546 7,971-945 21,462 IFRS3p75(f) (546) (306) - (45) (897) 38p118(e)(i) - 700 - - 700 IFRS3p75(a) - (365) - (200) (565) 12,000 8,000-700 20,700 38p118(c) 12,000 8,710-1,400 22,110 IFRS3p75(a) - (710) - (700) (1,410) 12,000 8,000-700 20,700 38p118(e) IFRS3p74 12,000 8,000-700 20,700 IFRS3p75(f) 341 96-134 571 38p118(e)(i) - 2,684-2,366 3,050 IFRS3p75(b) 4,501 3,000 1,000-7,651 IFRS3p75(e) (4,650) - - (4,650) IFRS3p75(a) - (402) (278) (120) (800) IFRS5p38 (1,000) -- (100) (1,100) 12,192 10,378 722 2,980 26,272 38p118(c) IFRS3p75(a) 16,842 11,480 1,000 3,800 33,122 IFRS3p75(a) (4,650) (1,102) (278) (820) (6,850) 12,192 10,378 722 2,980 26,272 36p126(a) 38p118(d) 44 Samil PricewaterhouseCoopers
DV 36p134(d) 36p134(a) 6,250 1,051 7,301 5,970 120 6,090 325 2,501 2,826 125 30 155 1,609-1,609 705 80 705 100-100 4,750-4,750 146-146 100-100 210-210 200-200 8,640 3,552 12,192 11,850 150 12,000 14p43 36p130(e) 36p134(c) 36p134(d)(iii) 36p134(d)(i) 36p134(d) 60.0% 59.0% 60.0% 55.5% 57.0% 56.0% 58.0% 56.0% 58.0% 55.0% 36p134 (d)(i) 1.8% 1.8% 1.8% 2.0% 2.0% 1.9% 1.1% 1.3% 1.1% 1.4% 36p134 (d)(v) 10.5% 10.0% 10.7% 12.8% 12.0% 12.8% 11.5% 11.0% 11.8% 13.5% 36p134(d)(ii) Samil PricewaterhouseCoopers 45
36p134(d)(ii) 36p130(a) 13,244 13,008 389-28p38 (174) 145 (74) 105 (12) (14) 28p38 13,373 13,244 IFRS3p29, 28p23 28p37(b) 27,345 20,295 35,012 155 25 9,573 3,379 10,001 (10) 30 36,918 23,674 45,013 145 32,381 25,174 31,123 200 25 12,115 5,949 9,001 15 30 15,278 15,278 25,741 (389) 42 59,774 46,401 65,865 (174) 46 Samil PricewaterhouseCoopers
IFRS7p6 - - - 19,370 19,370-361 1,103-1,464 20,787 - - - 20,787-11,820 - - 11,820 22,228 - - - 22,228 43,015 12,181 1,103 19,370 75,669 - - 117,839 117,839 - - 8,998 8,998 268 327-595 - - 15,668 15,668 268 327 142,505 143,100 Samil PricewaterhouseCoopers 47
- - - 14,910 14,910-321 875-1,196 18,536 - - - 18,536-7,972 - - 7,972 36,212 - - - 36,212 54,748 8,293 875 14,910 78,826 - - 104,006 114,604 - - 10,958 10,958 298 449-747 - - 11,518 11,518 298 449 126,122 126,869 48 Samil PricewaterhouseCoopers
IFRS7p36(c) 5,895 5,757 3,200 3,980 1,500 1,830 10,595 11,567 750 555 4,950 3,668 1,770 1,312 18,065 17,102 17,670 16,595 8,790 15,890 5,300 7,840 6,789 11,257 20,879 34,987 347 264 1,046 826 418 370 1,464 1,196 2,501 1,301 167 87 2,668 1,388 IFRS7p36(d) Samil PricewaterhouseCoopers 49
14,910 14,096 646 (435) 473-2,781 1,126 (130) (152) 1p76(b) 690 275 19,370 14,910 1p57 (17,420) (14,910) 1p57 1,950 - IFRS7p20(a)(ii) IFRS7p27(b),31, 34, 8,335 8,300 5,850 2,086 4,550 4,260 210-78 - 347 264 19,370 14,910 IFRS7p34(c) 7,897 8,121 5,850 2,086 4,550 4,260 1,073 443 19,370 14,910 IFRS7p27(a), (B), 1p76(b) IFRS7p36(a) IFRS7p36(c) 50 Samil PricewaterhouseCoopers
IFRS7p22(a)(b) 351 110 220 121 IFRS7p22(a)(b) 57 37 49 11 IFRS7p22(a)(b) 695 180 606 317 361 268 321 298 1,464 595 1,196 747 1p57 345 100 200 120 50 35 45 9 395 135 245 129 1p57 1,069 460 951 618 IFRS7p24 IFRS7p31 IFRS7p23(a) 39p100, 1p76(b) IFRS7p31 IFRS7p23(a) Samil PricewaterhouseCoopers 51
IFRS7p22, 1p76(b) IFRS7p36(a) IFRS7p36, 1p74 18,174 17,172 (109) (70) 1p75(b) 18,065 17,102 1p75(b) 1,300 1,146 1p75(b), 24p17(b) 54 46 1p75(b), 24p17(b) 2,668 1,388 22,087 19,682 1p75(b), 1p57 (2,322) (1,352) 1p57 19,765 18,330 IFRS7p25 18,065 17,172 1,300 1,146 54 46 2,722 1,398 20,841 18,616 IFRS7p27(a) 24p17(b)(i) 6.5-7.0% 6.5-7.0% 52 Samil PricewaterhouseCoopers
IFRS7p14 DV IFRS7p37(a) 177 108 100 99 277 207 IFRS7p37(b) 177 108 50 34 227 142 9,846 8,669 5,987 6,365 6,098 4,500 156 148 22,087 19,682 IFRS7p16 70 38 IFRS7p20(e) 74 61 (28) (23) (10) (8) 3 2 109 70 Samil PricewaterhouseCoopers 53
IFRS7p16 IFRS7p36(a) 2p36(b), 1p75(c) 7,622 7,612 1,810 1,796 15,268 8,774 24,700 18,182 2p36(d), 38 2p36 (f)(g) 36p126(b) 36p130(a) IFRS7p8(a), 27(b) 31, 34(c) 5,850 3,560 4,250 3,540 1,720 872 11,820 7,972 7p15 IFRS7p27(b) 54 Samil PricewaterhouseCoopers
8,398 28,648 9,530 5,414 17,928 34,062 7p45 17,928 34,062 7p8 (2,650) (6,464) 15,278 27,598 IFRS5p41 (a)(b)(d) IFRS5p33(c) 300 190 IFRS5p33(c) (103) (20) IFRS5p33(c) (295) (66) (98) 104 IFRS5p38 1,563-1,100-442 - 228-3,333 - IFRS5p38 104-20 - 96-220 - Samil PricewaterhouseCoopers 55
IFRS5p38 - - - - IFRS5p33(b) 1,200 1,150 (960) (950) 240 200 12p81(h)(ii) (96) (80) 144 120 (73) - 12p81(h)(ii) 29 - (44) - 100 120 1p76 20,000 20,000 10,424 30,424 1p97(a), (c) 1,000 1,000 70 1,070 21,000 21,000 10,494 31,494 1p97(a), (c) 750 750 200 950 IFRS3p67(d)(ii) 3,550 3,550 6,450 10,000 1p76(a) 25,300 25,300 17,144 42,444 1p76(a) 56 Samil PricewaterhouseCoopers
1p76(a) 10p21 IFRS2p45(b)(i) 1.73 4,744 1.29 4,150 IFRS2p45(b)(ii) 2.95 964 2.38 1,827 IFRS2p45(b)(iii) - - 2.00 (200) IFRS2p45(b)(iv) 1.28 (750) 1.08 (1,000) IFRS2p2(b)(v) 2.30 (125) 0.80 (33) IFRS2p2(b)(vi) 2.03 4,833 1.73 4,744 IFRS2p45(b)(vii), IFRS2p45(c) Samil PricewaterhouseCoopers 57
1.10-500 1.20 800 900 1.35 1,200 1,250 2.00 217 267 2.38 1,777 1,827 2.95 964-4,958 4,744 IFRS2p47(a) 33p71(c) 10p21, 22(f) 1p97(b) 48,470 15,512 1p97(a) (15,736) IFRS2p50 822 16p41 87 12p68C 20 19p93A (494) 48,681 1p97(b) 48,681 29,767 1p97(a) (10,102) IFRS2p50 690 16p41 100 12p68C 30 1p97(a) (2,564) 19p93A - 12p80(d) 10 66,592 58 Samil PricewaterhouseCoopers
- 1,152 65 1,320 3,827-6,364 16p39, IFRS7p20(a)(ii) - 1,133-275 - - 1,408 - - - (152) - - (152) 12p61, 81(a) - (374) - (61) - - (435) 28p39 - - - (14) - - (14) 16p41 - (130) - - - - (130) 16p41-43 - - - - 43 1p96(b) IFRS7p23(c) - - 300 - - - 300 12p61, 81(a) - - (101) - - - (101) IFRS7p23(d) - - (236) - - - (236) 12p61, 81(a) - - 79 - - - 79 IFRS7p23(e) - - (67) - - - (67) 12p61, 81(a) - - 22 - - - 22 39p102(a) - - - - 40-40 1p96(b) 21p52(b) - (50) - - (171) - (221) 28p39 - - - - 105-105 - 1,774 62 1,368 3,801-7,005 Samil PricewaterhouseCoopers 59
16p39, IFRS7p20(a)(ii) - - - 690 - - 690 (130) - (130) 12p61, 81(a) - - - (198) - - (198) 28p39 - - - (12) - - (12) 16p41 - (149) - - - - (149) 16p41-49 - - - - 49 1p96(b) IFRS7p23(c) - - 368 - - 368 12p61, 81(a) - - (123) - - - (123) IFRS7p23(d) - - (120) - - - (120) 12p61, 81(a) - - 40 - - - 40 IFRS7p23(e) - - (151) - - - (151) 12p61, 81(a) - - 50 - - - 50 39p102(a) - - - - (45) - (45) 1p96(b), 21p52(b) - 15 - - 2,051 2,066 28p39 - - - - (74) (74) 7,761 - - - - 7,761 12p61, 81(a) (2,328) - - - - (2,328) IFRS3p59 - - - - - 850 850 5,433 1,689 126 1,718 5,733 850 15,549 1p74 10,983 9,495 24p17 2,202 1,195 2,002 960 1,483 828 16,670 12,478 60 Samil PricewaterhouseCoopers
32,193 40,244 42,822-3,300 18,092 30,000 30,000 6,806 8,010 115,121 96,346 2,650 6,464 1,014-3,368 4,598 2,492 4,608 2,192 2,588 11,716 18,258 126,837 114,604 IFRS7p31 IFRS7p14 IFRS7p31 10,496 16,748 36,713 29,100 47,722 38,555 31,906 30,201 126,837 114,604 IFRS7p25 32,193 40,244 32,590 39,960 30,000 30,000 28,450 28,850 3,300 18,092 3,240 17,730 42,822-42,752-6,806 8,010 6,205 7,990 115,121 96,346 107,032 86,540 Samil PricewaterhouseCoopers 61
IFRS7p29(a) IFRS7p25 IFRS7p31, 34(c) 80,100 80,200 28,353 16,142 17,998 17,898 386 364 126,837 114,604 DV7p50(a) 6,150 4,100 14,000 8,400 18,750 12,500 38,900 25,000 IFRS7p17, 1p76(b) 32p28, 32p31, 1p76(b) 62 Samil PricewaterhouseCoopers
50,000-12AppxB-Ex4 (7,761) - 42,239-3,083 - (2,500) - 42,822 - IFRS7p27(a) 32p15, 32p18(a) 10p21 17p31(b) 2,749 3,203 6,292 7,160 2,063 2,891 11,104 13,254 (2,106) (2,656) 8,998 10,598 17p31(b) 2,192 2,588 4,900 5,287 1,906 2,723 8,998 10,598 Samil PricewaterhouseCoopers 63
12p74 1p52 (2,873) (3,257) (647) (64) (3,530) (3,321) 10,743 8,016 1,627 1,037 12,370 9,053 8,850 5,732 5,732 3,047 (1,030) (154) (1,230) - 379 2,635 2,539 204 8,850 5,732 12p81(g)(i) 12p81(g)(ii) 6,058 272-284 6,614 12p81(g)(ii) 1,786 - - 799 2,585 12p81(a) - 435 - - 435 241 100 - - 341 12p81(g)(i) 8,085 807-1,083 9,975 12p81(g)(ii) 425 - (193) 138 370 12p81(a) - 231 2,328-2,559 553 1,375-275 2,203 (571) (263) - (123) (957) 12p81(g)(i) 8,492 2,150 2,135 1,373 14,150 64 Samil PricewaterhouseCoopers
(428) (962) (732) (1,072) (373) (3,567) 12p81(g)(ii) - 181 - - (131) 50 12p81(a) (211) - - - (20) (231) - (35) - (460) - (495) 12p81(g)(i) (639) (816) (732) (1,532) (524) (4,243) - (538) (322) 1,000 (131) 9 12p81(a) 10 - - - (30) (20) (250) - - - - (250) - (125) (85) (350) (236) (796) 12p81(g)(i) (879) (1,479) (1,139) (882) (921) (5,300) 12p81(e) 12p81(f) 3,225 1,532 1,410 701 4,635 2,233 755 488 149 107 904 595 19p120A(h) - 705 19p120A(i) 203 203 DV Samil PricewaterhouseCoopers 65
19p120A(d)(f) 6,155 2,943 (5,991) (2,797) 164 146 3,206 1,549 (145) (163) 3,225 1,532 19p120A(c) 4,492 3,479 751 498 431 214 55 30 (15) 495 (43) (103) (66) (121) 3,691-65 - - - 9,361 4,492 19p120A(e) 2,797 2,264 510 240 (15) (5) 25 (22) 908 411 55 30 (66) (121) 1,777-5,991 2,797 19p120A(g) 751 498 431 214 (510) (240) 18 16 65-755 488 66 Samil PricewaterhouseCoopers
19p120A(g) 19p120A(m) 19p120A(n) Euravia Euravia 6.0% 6.1% 5.5% 5.6% 3.6% 3.0% 3.3% 2.7% 8.5% 8.3% 8.7% 8.7% 5.0% 4.5% 4.5% 4.0% 3.6% 2.8% 3.1% 2.7% Euravia Euravia 22 20 22 20 25 24 25 24 24 23 24 23 27 26 27 26 DV 19p122(b) 19p120A(n) Samil PricewaterhouseCoopers 67
19p120A(d)(f) 705 340 (620) (302) 85 38 1,325 663 1,410 701 19p120A(c) 1,003 708 153 107 49 25 - - (2) 204 25 (41) - - 802 - - - - - 2,030 1,003 19p120A(e) 302 207 53 25 (2) (1) 5 (2) 185 73 - - - - 77-620 302 19p120A(g) 153 107 49 25 (53) (25) 149 68 Samil PricewaterhouseCoopers
19p120A(g) 19p120A(m) 19p120A(o) 24 (20) 366 (313) 19p120A(j) 3,256 49% 1,224 40% 1,524 23% 571 18% 1,047 16% 943 30% 784 12% 361 12% 6,611 100% 3,099 100% DV 19p120A(k) 19p120A(l) 19p120(q) DV Samil PricewaterhouseCoopers 69
DV 19p120A(p) 2006 2005 1 11,391 5,495 4,187 3,937 6,611 3,099 2,471 2,222 4,780 2,396 1,716 1,715 (326) 125 55 - (17) (6) (197) - 1p75(d) 37p84(a) 842-828 1,000 1,000 2,670 37p84(b) 316 1,986 2,405 500 1,000 6,207 37p84(d) (12) - (15) (10) - (37) 37p84(e) 41 - - - 4 41 37p84(c) (233) (886) (3,059) (990) - (5,168) (7) - (68) - - (75) IFRS5p38 (96) - - - - (96) 37p84(a) 847 1,100 91 500 1,004 3,542 1p60 320 274 1p60 2,222 2,396 2,542 2,670 37p85(a)-(c) 70 Samil PricewaterhouseCoopers
DV 37p85(a)-(c) 36p130 37p85(a)-(c) 19p8(c),10 DV, 37p859(a) Samil PricewaterhouseCoopers 71
IFRS7p20(a)(i) (508) ( 238) 593 - IFRS7p20(a)(i) 86 88 21p52(a) (277) 200 IFRS7p24(a) (1) (1) IFRS7p24(b) 17 14 (90) 63 18p35(b)(v) 1,100 883 18p35(b)(v) 800 310 1,900 1,193-66 1,900 1,259 1p93 6,950 (2,300) 1p93 53,302 31,845 1p93 40,082 15,492 1p93 23,204 10,227 1p93 8,584 6,236 1p93 12,759 6,662 1p93 10,604 8,500 1p93 2,799 1,659 158,284 78,321 72 Samil PricewaterhouseCoopers
19p142 28,363 10,041 9,369 3,802 IFRS2p51 (a) 690 822 19p46 756 232 19p120(f) 755 488 19p131 149 107 DV 40,082 15,492 535 210 IFRS7p20(b) (5,242) (10,646) (1,950) (1,950) (3,083) - (550) (648) 37p84(e) (44) (37) 21p52(a) 2,594 996 IFRS7p23(d) 102 88 IFRS7p24(a)(i) 16 31 IFRS7p24(a)(ii) (16) (31) ( 8,173) ( 12,197) 21p52(a) IFRS7p20(b) 963 984 550 489 IFRS7p20(b) 217 136 1,730 1,609 ( 6,443) ( 10,588) Samil PricewaterhouseCoopers 73
12p80(a) 14,082 6,035 12p80(b) 150-14,232 6,035 12p80(c) 476 2,635 12p80(d) (97) - 379 2,635 14,611 8,670 12p81(c) 46,826 24,918 15,453 7,475 57 (44) (1,072) (212) 1,540 1,104 (1,450) - 30 347 (97) - 150-14,611 8,670 12p81(d) 12p81(d) 74 Samil PricewaterhouseCoopers
12p81(a) - - - - - 374 33-198 61 (30) (20) 2,328 - - (211) 12p80(d) 10-2,539 204 21p52(a) (277) 200 2,594 996 2,317 1,196 33p70(a) 29,767 15,512 100 120 29,867 15,632 33p70(b) 23,454 20,500 Samil PricewaterhouseCoopers 75
29,767 15,512 2,158-33p70(a) 31,925 15,512 100 120 32,025 15,632 23,454 20,500 3,030-1,213 1,329 33p70(b) 27,697 21,829 1p95 1p125(a) 10p12 76 Samil PricewaterhouseCoopers
7p18(b), 20 47,066 25,118 17,754 9,662 800 565 4,650 - (17) 8 509 1,470 (86) (88) (85) 238 (1,100) (883) (800) (310) 6,443 10,588 174 (145) (277) (200) (6,077) (966) (1,339) (2,966) (3,747) (858) (7,634) 543 56,234 41,776 6,337 2,987 17 (8) 6,354 2,979 7p43 37p86 Samil PricewaterhouseCoopers 77
37p89 16p74(c) 3,593 3,667 38p122(e) 460 474 4,053 4,141 17p35(d) 17p35(d) 17p35(a) 11,664 10,604 45,651 45,651 15,710 27,374 73,025 83,629 IFRS3p66(a) IFRS3p67 (a-c) IFRS3p70(a) IFRS3p67(i) IFRS3p70(b) 78 Samil PricewaterhouseCoopers
IFRS3p67(d) 7p40(b) 4,050 200 IFRS3p67 (d)(i) 10,000 7p40(a) 14,250 (10,599) 3,651 IFRS3p67(h) IFRS3p67 (d)(ii) IFRS3p67(f) 300 300 67,784 63,562 2,000-1,000-1,000-389 329 473 473 1,122 672 585 585 ( 12,461) ( 12,461) (1,914) (1,901) (725) (725) (41,459) (41,459) (1,000) - (1,953) (410) 15,141 8,965 (4,542) (850) 4,501 14,250 4,250 7p40(c) (300) 3,950 Samil PricewaterhouseCoopers 79
1p126(c) 24p12 24p17, 18, 22 24p17(a) 1,123 291 67 127 100 104 1,290 522 24p17(a) 3,054 3,058 83 70 295 268 3,432 3,396 24p21 24p16 80 Samil PricewaterhouseCoopers
24p16(a) 2,200 1,890 24p16(d) 1,600-24p16(b) 123 85 24p16(c) 26 22 24p16(e) 150 107 4,099 2,104 24p17(b), 1p74 50 40 4 6 200 190 1,902 1, 005 100-24p17, 1p74 196 168 343 62 (49) (34) 30 16 (30) (16) 490 196 1,192 1,206 1,000 50 (14) (64) 187 120 (187) (120) 2,178 1,192 1,388 1,374 1,343 112 (63) (98) 217 136 (217) (136) 2,668 1,388 Samil PricewaterhouseCoopers 81
24p17(b)(i) 2008 Mr Brown C173 6.3% Mr White C170 6.3% 2007 Mr Black C20 6.5% Mr White C42 6.5% IFRS7p15 24p17(c) 10p21, IFRS3p66(b), IFRS3p67 (a-c) IFRS3p67(d) 5,950 150 7p40(a) 6,100 (5,145) 955 IFRS3p67(h) IFRS3p67(f) 82 Samil PricewaterhouseCoopers
195 195 29,056 28,234 1,000-700 - 1,850-800 - 995 495 855 855 (9,646) (9,646) (1,425) (1,300) (19,259) (19,259) 24 519 5,145 93 10p21 2,050 70 2,120 (2,000) 120 DV DV 380-3,200 2,400 500 500 220 220 (420) (350) (1,880) (1,420) 2,000 1,350 Samil PricewaterhouseCoopers 83
10p21, 33p71(c) 10p21, 22(f) 10p21 84 Samil PricewaterhouseCoopers
Samil PricewaterhouseCoopers 85
86 Samil PricewaterhouseCoopers
Samil PricewaterhouseCoopers 87
88 Samil PricewaterhouseCoopers
Samil PricewaterhouseCoopers 89
90 Samil PricewaterhouseCoopers
1p91 211,034 112,360 1p83 26 1,900 1,259 13 (6,950) 2,300 13 (53,302) (31,845) 29 (40,082) (15,492) 7 (4,650) - 6, 7 (18,554) (10,227) (8,584) (6,236) (12,759) (6,662) (10,604) (8,500) 1p83 25 (90) 63 1p83 27 (1,117) - 1p83 (2,799) (1,659) 53,443 35,361 1p81(b) 30 1,730 1,609 1p83 30 (8,173) (12,197) 1p83 30 (6,433) (10,588) 1p81(c) 8 (174) 145 1p81(f) 46,826 24,918 1p81(e), 12p77 (14,611) (8,670) 1p81(f), IFRS5p34 32,215 16,248 12p81(b) 100 120 1p81(f) 32,315 16,368 1p82 1p82(b) 29,767 15,512 1p82(a) 2,548 856 32,315 16,368 33p66 33p66 33 1.26 0.75 33p68 0.01 0.01 1.27 0.76 33p66 33 1.15 0.71 33p68 0.01 0.01 1.16 0.72 Samil PricewaterhouseCoopers 91
1,96, 1p97, 1p36 1p104 1p97(c) 20,000 10,424 6,364 47,976 84,764 1,500 86,264 1p96(b) 16p77(f) 19 - - 759-759 - 759 IFRS7p20(a)(ii) 19 - - 48-48 - 48 1p96(b), 16p41 18, 19 - - (87) 87 - - - 1p96(b) 19 - - (3) - (3) - (3) 1p96(b), 39p102(a) 19 - - 40-40 - 40 1p96(b), 19 - - (116) - (116) (40) (156) 1p96(b) - - 641 87 728 (40) 688 1p96(a) - - - 15,512 15,512 856 16,368 1p96(c) - - 641 15,599 16,240 816 17,056 1p97(a) IFRS2p50 18 - - - 822 4 822-822 IFRS2p50 17 1,000 70 - - 1,070-1,070 197(b) 18 - - - 20 20-20 1p97(a) 34 - - - (15,736) (15,736) (550)(16,286) 1,000 70 - (14,894) (13,824) (550)(14,374) 1p97(c) 21,000 10,494 7,005 48,681 87,180 1,766 88,946 92 Samil PricewaterhouseCoopers
1p97(c) 21,000 10,494 7,005 48,681 87,180 1,766 88,946 1p96(b) IFRS7p20(a)(ii) 19 - - 350-350 - 350 1p96(b), 16p41 18, 19 - - (100) 100 - - - 1p96(b) 19 - - 64-64 - 64 1p96(b), 39p102(a) 19 - - (45) - (45) - (45 1p96(b),21p52(b) 19 - - 1,992-1,992 252 2,244 IFRS3p59 19 - - 850-850 - 850 12p80(d) 22 - - - (10) - - (10) 1p96(b) 19 - - 3,111 90 2,361 252 3,453 1p96(a) 19 - - - 29,767 29,767 2,548 32,315 1p96(c) - - 3,111 29,857 32,128 2,800 35,768 1p97(a) IFRS2p50 18 - - - 690 4 690-690 IFRS2p50 17 750 200 - - 950-950 197(b) 18 - - - 30 30-30 1p97(a) 17 3,550 6,450 - - 10,000-10,000 1p97(a) 18 - - - (2,564) (2,564) - (2,564) 1p97(a), 32p28 19 - - 5,433-5,433-5,433 1p97(a) 34 31 - - (10,102) (10,102) (1,920) (12,022) 1p97(a) 38 35 - - - - 4,542 4,542 4,300 6,650 5,433 (11,946) 4,437 2,622 7,059 1p97(c) 25,300 17,144 15,549 66,592 127,735 7,188 131,773 Samil PricewaterhouseCoopers 93
1p110 19p27, 19p25 19p7, 19p120A(b) 19p79 19p80, 19p64 19p92, 19p93 19p120A(a) 19p96 19p44 94 Samil PricewaterhouseCoopers
1p110 19p120A(a) 19p120A(b) 1p110 IFRS2p15(b) IFRS2p19 1p110 19p133 19p134 19p139 1p110 19p17 Samil PricewaterhouseCoopers 95
3,138 1,438 1,402 692 4,540 2,130 762 496 150 107 912 603 19p120A(d) (f) 6,155 2,943 (5,991) (2,797) 164 146 3,206 1,549 (87) (94) (145) (163) 3,138 1,438 19p120A(c) 4,492 3,479 751 498 431 214 55 30 (15) 495 (43) (103) (66) (121) 3,691-65 - - - 9,361 4,492 96 Samil PricewaterhouseCoopers
19p120A(e) 2,797 2,264 510 240 (15) (5) 25 (22) 908 411 55 30 (66) (121) 1,777-5,991 2,797 19p120A(g) 751 498 431 214 (510) (240) 7 8 18 16 65-762 496 19p120A(g) 19p120A(m) 19p120A(n) 19p120A(n) Euravia Euravia 6.0% 6.1% 5.5% 5.6% 3.6% 3.0% 3.3% 2.7% 8.5% 8.3% 8.7% 8.7% 5.0% 4.5% 4.5% 4.0% 3.6% 2.8% 3.1% 2.7% 19p120A(n)(vi) Samil PricewaterhouseCoopers 97
19p120A(n) Euravia Euravia 22 20 22 20 25 24 25 24 24 23 24 23 27 26 27 26 DV 19p122(b) 19p120A(n) 19p120A(d) 19p120A(f) 705 340 (620) (302) 85 38 1,325 663 (8) (9) 1,402 692 98 Samil PricewaterhouseCoopers
19p120A(c) 1,003 708 153 107 49 25 - - (2) 204 25 (41) - - 802 - - - - - 2,030 1,003 19p120A(e) 302 207 53 25 (2) (1) 5 (2) 185 73 - - - - 77-620 302 19p120A(g) 153 107 49 25 (53) (25) 1-150 302 19p120A(o) 19p120A(g) Samil PricewaterhouseCoopers 99
19p120A(m) 19p120A(j) 3,256 49% 1,224 40% 1,524 23% 571 18% 1,047 16% 943 30% 784 12% 361 12% 6,611 100% 3,099 100% DV 19p120A(k) 19p120A(l) 19p120(q) DV DV 100 Samil PricewaterhouseCoopers
19p120A(p) 2006 2005 1 11,391 5,495 4,187 3,937 6,611 3,099 2,471 2,222 4,780 2,396 1,716 1,715 (326) 125 55 - (17) (6) (197) - Samil PricewaterhouseCoopers 101
1p104, 7p10 212,847 114,451 (156,613) (72,675) 56,234 41,776 (7,835) (14,773) (14,317) (10,526) 34,082 16,477 38 (3,950) - 6 (9,755) (6,042) 35 6,354 2,979 7 (3,050) (700) 10 (2,781) (1,126) 39 (1,000) (50) 39 14 64 1,254 1,193 1,180 1,120 (11,734) (2,562) 17 950 1,070 17 (2,564) - 36 50,000-37 - 30,000 8,500 18,000 (78,117) (34,674) (10,102) (15,736) (1,950) (1,950) (1,920) (550) (35,203) (3,840) (12,855) 10,075 27,598 17,587 535 (64) 15 15,278 27,598 102 Samil PricewaterhouseCoopers
Samil PricewaterhouseCoopers 103
1(R)p81-83, 1(R)p103,1(R)p38 1p104 1(R)p82(a) 5 211,034 112,360 1(R)p103 (77,366) (46,682) 1(R)p103 133,668 65,678 1(R)p103 (52,140) (21,213) 1(R)p103 (28,778) (10,426) 1(R)p103 26 1,900 1,259 1(R)p85 25 (90) 63 1(R)p85 27 (1,117) - 1(R)p85 53,443 35,361 1(R)p85 30 1,730 1,609 1(R)p82(b) 30 (8,173) (12,197) 1(R)p85 30 (6,443) (10,588) 1(R)p82(c) 8 (174) 145 1(R)p103 46,826 24,918 1(R)p82(d), 12p77 31 (14,611) (8,670) 1(R)p82(f) 32,215 16,248 IFRS5p34 12p81(b) 100 120 1(R)p82(f) 32,315 16,368 1(R)p82(g), 91(a) 1(R)p82(g), 16p77(f) 19-1,133 1(R)p82(g), 91(a) 19 560 123 IFRS7p20(a)(ii) IAS28p39, 1(R)p82(h) 19 (12) (14) 1(R)p82(g), 19p93A - (705) 12p80(d) 22 (10) 1(R)p82(g), 19 97 (3) IFRS7p23(c) 1(R)p82(g) 19 (45) 40 1(R)p82(g) 19 2,244 (156) IFRS3p59 19 850 - (231) (224) 3,453 194 1(R)p82(i) 35,768 16,562 104 Samil PricewaterhouseCoopers
1(R)p83(a) 1(R)p83(a)(ii) 29,767 15,512 1(R)p83(a)(i) 2,548 856 32,315 16,368 1(R)p83(b) 1(R)p83(b)(i) 32,968 15,746 1(R)p83(b)(i) 2,800 816 35,768 16,562 33p66 33 1.26 0.75 33p68 0.01 0.01 1.27 0.76 33p66 33 1.15 0.71 33p68 0.01 0.01 1.16 0.72 Samil PricewaterhouseCoopers 105
1(R)p90 1(R)p90 1(R)p90 - - - 1,133 (374) 759 1(R)p90 560 (198) 362 123 (61) 62 1(R)p90 (12) - (12) (14) - (14) 1(R)p90 - - - (705) 211 (494) 1(R)p90 1(R)p90 - (10) (10) - - - 1(R)p90 97 (33) 64 (3) - (3) 1(R)p90 (45) - (45) 40-40 1(R)p90 2,244-2,244 (156) (156) IFRS3p59 850-850 - - - 3,694 (241) 3,453 418 (224) 194 106 Samil PricewaterhouseCoopers
1(R)p90 1(R)p90-1,133 1(R)p90 678 261 (130) (152) 548 109 1(R)p90 - (705) 1(R)p90 368 300 (151) (67) (120) (236) 97 (3) 1(R)p90 (45) 40 1(R)p90 2,244 (156) IFRS3p59 850 - (241) (224) 3,453 194 Samil PricewaterhouseCoopers 107
40p5 1p110 40p75(a)(d) 40p6, 25 108 Samil PricewaterhouseCoopers
1p51 1p68(a) 155,341 98,670 1p68(b) 18,108 15,690 40p76 15,690 16,043 40p76(e) 748 (1,396) 40p76(d) 1,670 1,043 40p76 18,108 15,690 40p75(d)(e) 40p75(f)(i) 770 620 40p75(f)(ii) (640) (550) 40p75(f)(ii) (40) (20) 16p74(c) 3,593 40p75(h) 290 40p75(h) 140 11p3 11p39(b)(c) Samil PricewaterhouseCoopers 109
11p31 1p51 1p68(h) 12 23,303 20,374 13 24,885 18,481 1p51 1p68(j) 19 18,667 13,629 1p81-83 11p39(a) 58,115 39,212 11p16 (54,729) (37,084) 1p92 3,386 2,128 1p92 (386) (128) 1p92 (500) (400) IFRS7p36, 1p75(b) 18,174 16,944 (109) (70) 18,065 16,874 11p42(a) 984 788 11p40(c) 232 132 1,300 1,146 1p74, 24p17 54 46 1p74, 24p17 2,668 1,388 23,303 20,374 110 Samil PricewaterhouseCoopers
11,983 9,391 24p17 2,202 1,195 11p42(b) 855 900 11p40(b) 142 355 2,002 960 1,483 828 18,667 13,629 7,622 7,612 1,810 1,796 15,268 8,774 185 299 24,885 18,481 11p40(a) 69,804 56,028 (69,585) (56,383) 219 (355) 17p4 1p110 17p20 17p27 1p110 Samil PricewaterhouseCoopers 111
17p49 17p50 17p57 70,234 - (14,818) - (5,058) - 50,358-1p75(b) 17p47(a) 1,810 630 17p47(b) (222) (98) 1,588 532 1p75(b) 17p47(a) 1,336 316 17p47(b) (300) (98) 1,036 218 1p75(a) 17p47(a) 1,336 316 1,810 630 - - 3,146 946 1p75(b), 17p47(b) (522) (196) 2,624 750 1p75(a) 17p47(a) 1,036 218 1,588 532 - - 2,624 750 112 Samil PricewaterhouseCoopers
17p56(a) 12,920-41,800-840 - 55,560-17p56(b) 17p56(c) 1p110, 39p9 1p51 1p68(d) 3,999 1,099 IFRS7p27(b) 39AG71-73 4,018 984-160 (19) (45) 3,999 1,099 Samil PricewaterhouseCoopers 113
1,009 390 81 56 3,093 888 (210) (312) 26 (13) 3,999 1,009 1p57 (3,999) (1,009) 1p57 - - IFRS7p16 45 30 IFRS7p20(e) - 16 (26) (3) - 2 19 45 IFRS7p12(b) IFRS7p20(a)(iii) IFRS7p25 IFRS7p34(c) 2,190 990 1,809 109 3,999 1,099 IFRS7p36(a) 114 Samil PricewaterhouseCoopers
20p39(a) 20p12 20p39(b) 20p39(c) 31p57 Samil PricewaterhouseCoopers 115
31p56 2,730 2,124 803 717 3,533 2,841 1,114 1,104 355 375 1,469 1,479 2,064 1,362 5,276 5,618 (3,754) (4,009) 1,522 1,609 31p55(b) 90 92 31p54 IFRS3 IFRS6p24 116 Samil PricewaterhouseCoopers
Samil PricewaterhouseCoopers 117
218 12,450 12,668 58,720 3,951 75,339 (33) - (33) (5,100) (77) (5,210) 185 12,450 12,635 53,620 3,874 70,129 185 12,450 12,635 53,620 3,874 70,129 17 346 363 1,182 325 1,870-386 386 125 4 515 45 1,526 1,571 5,530 95 7,196 (9) (958) (967) 1,712-745 (12) (1,687) (1,699) - - (1,699) - - - (725) (42) (767) (7) (36) (43) (250) (3) (296) 219 12,027 12,246 61,194 4,253 77,693 264 12,027 12,291 67,019 4,330 83,640 (45) - (45) (5,825) (77) (5,947) 219 12,027 12,246 61,194 4,253 77,693 118 Samil PricewaterhouseCoopers
5,192 750 5,942 3,412 9,475 545 19,374 (924) - (924) (852) (75) (19) (1,870) 4,268 750 5,018 2,560 9,400 526 17,504 4,268 750 5,018 2,560 9,400 526 17,504 152 8 160 195 423 28 806 26 32 58 5-5 68 381 8 389 15-86 490 (548) 548 - - - - - - (850) (850) 105 - - (745) - (28) (28) (15) - - (43) - - - (98) - (42) (140) (45) - (45) - (175) (5) (225) 4,234 468 4,702 2,767 9,648 598 17,715 5,203 468 5,671 3,717 9,898 659 19,945 (969) - (969) (950) (250) (61) (2,230) 4,234 468 4,702 2,767 9,648 598 17,715 25 22 32 34 Samil PricewaterhouseCoopers 119
IFRS7p18 120 Samil PricewaterhouseCoopers
IFRS7p19 Samil PricewaterhouseCoopers 121
1p116 1p113 122 Samil PricewaterhouseCoopers
IAS8p28 Samil PricewaterhouseCoopers 123
1p110 27p12 27p14 27p30 IFRS3p5 IFRS3p37 IFRS3p39 IFRS3p53 IFRS3p18 IFRS3p19 IFRS3p32 IFRS3p34 27p20,21 27p30,31 IFRS3pB64(a-d) 124 Samil PricewaterhouseCoopers
IFRS3pB64(e) IFRS3pB64(k) IFRS3pB64(f)(i) 4,050 IFRS3pB64(f)(iv) 10,000 IFRS3pB64(f)(iii); 1,000 IFRS3pB64(g)(i) IFRS3pB64(f) 15,050 (1,000) IFRS3pB64(p)(i) 2,000 16,050 IFRS3pB64(m) 200 IFRS3pB64(i) 300 67,784 2,000 1,000 1,000 389 473 1,122 585 (12,461) (1,914) (725) (41,459) (1,000) (1,953) 15,141 IFRS3pB64(o)(i) (4,542) 5,451 16,050 Samil PricewaterhouseCoopers 125
IFRS3pB64(f)(iv) IFRS3pB64(f)(iii) IFRS3pB64(g) IFRS3B67(b) IFRS3pB64(h) IFRS3pB67(a) IFRS3pB64(j), B67(c) IAS37p84, 85 IFRS3pB64(g),p57 126 Samil PricewaterhouseCoopers
IFRS3pB64(o) IFRS3pB64(p)(ii) IFRS3pB64(q)(i) IFRS3pB64(q)(ii) International Financial Reporting Standards - Illustrative Consolidated Corporate Financial Statements 2007 is designed for the information of readers. While every effort has been made to ensure accuracy, information contained in this publication may not be comprehensive, or some information may have been omitted that may be relevant to a particular reader. This publication is not intended to cover all aspects of IFRS, or as a substitute for reading the actual Standards and Interpretations when dealing with specific issues. No responsibility for loss to any person acting or refraining from acting as a result of any material in this publication can be accepted by PricewaterhouseCoopers. Recipients should not act on the basis of this publication without seeking professional advice. Samil PricewaterhouseCoopers 127
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PricewaterhouseCoopers IFRS and corporate governance publications and tools 2008 IFRS surveys Presentation of income measures IFRS 재무제표에서일반적인회계기준이아닌수익측정의사용과공시의추세 IFRS: The European investor s view IFRS 에따른보고가펀드매니저관점에서의투자대상회사의가치및투자의사결정에미치는영향 Business review has it made a difference? FTSE 350 개회사를대상으로한 IFRS 보고실무에대한조사 (survey) IFRS market issues IFRS 7: Ready or not 금융상품관련공시요구사항및핵심이슈 IFRS7: Potential impact of market risks IFRS 7 의공시요구사항중하나인시장위험의계산에대한사례 IFRS transition case studies 여러다른산업에속한회사들이 IFRS 로전환하는과정에서의경험을공유한사례연구 IFRS for SMEs Is it relevant for your business? 유럽에서적지않은비상장중소기업들이 IFRS 로전환하는이유및전환과관련하여적용되는절차등에대한지침 Making the change to IFRS 회사들이 IFRS 로의전환시필요한주요이슈들을담고있는 12 페이지책자 각각의산업분야에따른실제기업의 IFRS 변화관련예시포함 Korea publications Similarities and Differences 2008 한국 GAAP 에익숙한실무자및회계전문가의 IFRS 에대한이해를돕기위한 IFRS 와한국 GAAP 의유사점및차이점설명 IFRS 핵심해설 2008 증보판 IFRS 전반에대한개괄적인이해를돕기위해 IFRS 의핵심내용을주요주제별로관련기준을총괄하여설명한국내최초의 IFRS 한국어해설서 위험회피회계실무적용해설위험회피회계의이론적정리, 실무적용에서자주제기되는질문에대한 Q&A 및대표적인사례를통한실제문서화, 회계처리등에대한내용을설명 IFRS 기준서별해설 IFRS 기준서별원칙과적용예를포함삼일의 IFRS 온라인교육과정의교재로사용 IFRS training tools COMPERIO Your Path to Knowledge Comperio IFRS 전문적인재무보고와감사관련규정을종합적으로정리한 Website IFRS 관련질의에대한빠르고효율적인해답제시 Visit www.pwccomperio.com P2P IFRS from principle to practice 실제업무와관련된모든 IFRS 주요부분을 37 개모듈을통해 20 시간의학습을할수있는 IFRS 의빠른적응을위한 PwC 의 electronic learning Tool 삼일의 IFRS 온라인교육과정 IFRS I( 중급과정으로다소범용적인부분 ), IFRS II( 심화과정으로보다회사별또는 case 별로특수한부분 ) 로각각 2 개월과정으로구성 삼일회계법인의 IFRS 전담팀과관련업무에참여하는회계사들이직접강의를맡아 IFRS 기준서및해석의내용을심도있게다루고, 현행한국기업회계기준과의차이를분석하여실무적용시유용한정보제공
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