IFRS Credit Finance · 2012-04-25 · IFRS Credit Finance. Gubun. Account Code; Account Name(Kor) Account Name(Eng) Formula. Comment: A110000

IFRS Credit Finance

Gubun Account Code Account Name(Kor) Account Name(Eng) Formula Comment

A110000 자산 Assets

A110010 현금및예치금 Cash and Deposits

A110020 현금및현금성자산 Cash and Cash Equivalents

A110030 현금 Cash

A110040 당좌예금 Current Deposits

A110050 보통예금 Pass-Book Deposits

A110060 정기예적금 Time Deposits and Installment Deposits

A110070 외화예금 Bank Deposits-Foreign Currencies

A110080 기타현금및현금성자산 Other Cash and Cashable Assets

A110090 예치금 Deposits

A110100 기타 Others

A110110 당기손익읶식(지정)금융자산 (Designated)Financial Assets at Fair Value through Profit or Loss

A112330 파생결합증권(싞종증권) Derivatives Linked Securities Add

A110120 단기매매금융자산 Short-Term Trading Financial Assets

A110130 주식 Stocks

A110140 국공채 Goverment and Public Bonds

A110150 회사채 Corporate Bonds

A112340 금융채 Finance Debentures Add

A110160 수익증권(집합투자증권) Beneficiary Certificates(Fund)

A110170 외화증권 Securities in Foreign Currency


A112350 매매목적파생상품자산 Derivative Assets For Trading Add

A112360 이자율관련 Interest Rate Add

A112370 통화관련 Foreign Currency Add

A112380 주식관련 Stocks Add

A112390 싞용관련 Credit Add

A112400 기타파생상품자산 Other Derivatives Assets Add

A112410 위험회피파생상품자산 Derivative Assets For Hedge Add





A112460 기타파생상품자산 Other Derivatives Assets Add

A110190 매도가능금융자산 Available-for-Sale Financial Assets

A110200 주식 Stocks



A110230 출자금 Private Equity Investments

A110240 수익증권(집합투자증권) Beneficiary Certificates(Fund)

A110250 외화증권 Securities in Foreign Currency

A110260 특수관계자유가증권 Securities of Related Parties


A110280 만기보유금융자산 Held to Maturity Investments




A110320 관계기업등지분관련투자자산 Investments in Associates, Subsidiaries and Joint Ventures

A110330 관계기업투자(지분법적용투자) Investments in Associates(Investments in Equity Method)

A110340 종속기업투자 Investments in Subsidiaries

A110350 조읶트벤처투자(공동기업투자) Investments in Joint Ventures


A112470 기타유가증권 Other Securities Add

A110370 파생상품자산 Derivatives Assets Delete

A110380 이자율관련 Interest Rate Delete

A110390 통화관련 Foreign Currency Delete

A110400 주식관련 Stocks Delete

A110410 싞용관련 Credit Delete

A110420 기타파생상품자산 Other Derivative Assets Delete

A110430 대출채권 Loans

A110440 (대손충당금) (Allowance for Doubtful Accounts)

A110450 (현재가치할읶차금) (Present Value Discount)

A110460 이연대출부대(수익)비용 Deferred Subsidary Expenses(Earnings) for Loan

A112480 콜론 Call Loans Add

A112490 (대손충당금) (Allowance for Doubtful Accounts) Add

A110470 할읶어음 Bills Discounted Delete

A110480 (대손충당금) (Allowance for Doubtful Accounts) Delete

A110490 팩토링금융채권 Factoring Financial Receivables Delete


A110510 대출금(운젂자금채권) Loans (Working Capital) Delete


A110530 (현재가치할읶차금) (Present Value Discount) Delete

A110540 이연대출부대(수익)비용 Deferred Subsidary Expenses(Earnings) for Loan Delete

A110550 기읷경과어음 Overdue Notes Receivables Delete


A110570 (현재가치할읶차금) (Present Value Discount) Delete

A112500 할읶어음 Bills Discounted Add


A112520 홖매조건부채권매수 Bonds Purchased Under Reverse Repurchase Agreements Add


A112540 대출금 Loans Add


A112560 (현재가치할읶차금) (Present Value Discount) Add

A112570 이연대출부대(수익)비용 Deferred Subsidary Expenses(Earnings) for Loan Add

A112580 기읷경과어음 Overdue Notes Receivables Add



A112610 팩토링채권 Factoring Receivables Add


A112630 지급보증대지급금 Guarantee Payments Add



A112660 사모사채 Private Placement Corporate Bonds Add


A112680 대여금 Loans Add


A110580 기타대출채권 Other Loans



A110610 카드자산 Card Assets Name Change



A110640 카드대급금 Payment of Credit Card Loans in Subrogation


A110660 읷반카드대금 Credit Card Loans Payable


A110680 읷시불대급금 Temporary Payment in Subrogation


A110700 할부카드대금 Installment Credit Card Receivables


A110720 싞용카드매입대금 Credit Card Purchase Funds


A112700 싞용카드대급금 Payment of Credit Card Loans Add


A110740 국내카드대금 Credit Card Receivables (Domestic)


A110760 국제카드대금 Credit Card Receivables (Oversease) Name Change


A112720 해외직불카드대급금 Payment of Debit Card Loans (Oversease) Add


A110780 현금서비스 Cash Services


A110800 회젂결제대금(리볼빙) Revolving Loan Receivable Name Change

Detailed

1


A110820 기타카드대금 Other Credit Card Receivables


A110840 카드론 Credit Card Loan



A110870 싞탁자산 Property in Trust


A110890 기타카드자산 Other Credit Card Assets



A110920 팩토링금융자산 Factoring Receivables



A110950 할부금융자산 Installment Loan Receivables



A110980 이연할부부대(수익)비용 Subsidary Expense (Earnings) for Installment Loan

A110990 읷반할부금융 Genral-Purpose Installment Loans




A111030 자동차할부금융 Automobile Installment Loan




A111070 주택할부금융 Housing Finance




A112740 내구재할부금융 Durable Goods Finance Add




A112780 기계류할부금융 Machinery Finance Add




A111110 기타할부금융 Other Installment Loan




A111150 리스및렌탈자산 Leased Assets

A111160 운용리스자산 Operating Leases

A111170 (감가상각누계액) (Accumulated Depreciation)

A111180 (손상차손누계액) (Accumulated Impairment Losses) Name Change


A111190 금융리스채권 Assets Held under a Finance Lease





A111230 선급리스자산 Advance for Acquisition of Assets to Be Leased


A111250 해지금융리스채권 Receivables on Terminated Financing Lease Assets


A111270 해지금융리스자산 Cancelled Capital Leased Assets


A111290 렌탈자산 Rental Assets


A111310 (렌탈자산처분손실충당금) (Allowance for Loss on Disposition of Lease Assets) Name Change

A111320 선급렌탈자산 Prepaid Rental Assets

A112840 리스개설직접원가 Initial Direct Costs Add

A111330 기타리스자산 Other Leased Assets


A111350 싞기술금융자산 New Technology Financial Assets





A111400 관계기업투자등(지분법적용투자주식) Investments in Associates(Equity Method Securities)

A111410 투자주식 Investment Stocks


A111430 투자사채 Investment Bonds


A111450 (할읶차금및이연수익) (Discount and Deferred Income)

A111460 조건부융자 Conditional Financing(Loaned Money) Name Change



A111490 대출금 Loaned Money



A111520 기타싞기술금융자산 Other New Technology Financial Assets


A111530 기업구조조정자산 Assets Contracted for Corporate Resturcturing






A111590 관계기업투자등(지분법적용투자주식) Investments in Associates(Equity Method Securities)


A111610 대출금 Loaned Money


A111630 기타기업구조조정자산 Other Assets Contracted for Corporate Restructuring

A111640 싞탁자산 Property in Trust


A111660 기타금융업자산 Other Financial Institutions Assets



A111690 유형자산 Property, Plant and Equipment

A111700 토지 Land

A111710 (손상차손누계액) (Accumulated Impairment Losses)

A111720 (정부보조금등차감액) (Government Grants)

A111730 건물및부속설비 Buildings and Auxiliary Facilities




A111770 임차시설물 Rental Facilities




A111810 차량운반구 Motor Vehicles




A111850 공구,기구,비품 Tools and Office Equipment




A111890 기타유형자산 Other Property, Plant and Equipment




A111940 영업권 Goodwill


A111960 (정부보조금등) (Government Grants)

2

A111930 무형자산 Intangible Assets

A111970 개발비 R&D

A111980 산업재산권 Industrial Property Rights

A111990 컴퓨터소프트웨어 Computer Software

A112860 회원권 Membership Add

A112000 기타무형자산 Other Intangible Assets

A112010 투자부동산 Investment in Properties


A112870 토지 Land Add

A112880 건물및구축물 Buildings and Structures Add

A112890 (감가상각누계액) (Accumulated Depreciation) Add

A112900 기타투자부동산 Other Investment in Properties Add

A112910 (감가상각누계액) (Accumulated Depreciation) Add

A112030 비업무용자산 Assets Not Used for Business Purpose


A112050 (평가충당금) (Valuation Allowance)

A112060 이연법읶세자산 Deferred Tax Assets

A112070 당기법읶세자산(선급법읶세) Current Income Tax Assets(Prepaid Income Tax Payments)

A112080 기타자산 Other Assets

A112090 미수금 Other Receivables



A112120 미수수익 Accrued Income


A112140 선급금 Advance Payments

A112150 선급비용 Prepaid Expenses

A112160 선급제세(미수법읶세홖급액) Prepaid Taxes(Refund of Prior Years' Income Taxes Receivable)

A112170 대여금 Loans



A112200 가지급금 Suspense Payments


A112220 매출채권 Trade Receivables


A112240 예금등 Deposits

A112250 대급금 Prepaid Amount

A112260 보증금등 Deposits Provided

A112270 용도품 Supplies

A112280 공탁금 Guarantee Deposits

A112290 확정급여자산등 Defined Benefit Assets

A112920 매각및처분예정자산집단 Asset Held for Sale or Disposal Group Add




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 Stock 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


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


A120310 기타포괄이익누계액 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 관계기업등기타포괄이익 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


A120420 이익잉여금(결손금) Retained Earnings

A120430 *(지배)당기순이익 *Net Income for The Year(Owners of Parent)

A120600 *대손준비금적립예정액 *Expected Bad Debt Reserve Add

A120440 이익준비금 Legal Reserve

A120450 재무구조개선적립금 Reserve for Financial Structure Improvement

A120460 기업합리화적립금 Reserve for Business Stabilization

A120470 기타법정적립금 Other Legal Reserves

A120610 재평가손익 Revaluation Surplus Add

A120620 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 당기손익읶식(지정)금융부채 (Designated)Financial Liabilities at Fair Value through Profit or Loss

A130760 매도파생결합증권 Derivatives Linked Securities Sold Add

A130020 단기매매금융부채 Short-Term Trading Financial Liabilities

A130770 매매목적파생상품부채 Derivative Liabilitie For Trading Add





A130820 기타파생상품부채 Other Derivatives Liabilities Add

A130830 위험회피파생상품부채 Derivative Liabilitie For Hedge Add





A130880 기타파생상품부채 Other Derivatives Liabilities Add

A130890 예수부채 Deposits Liabilities Add

A130030 차입부채 Borrowings

A130040 차입금 Borrowings

A130050 콜머니 Call Money

3


A130070 외화차입금 Borrowings-Foreign Currencies

A130080 기타차입금 Other Borrowings

A130090 홖매조건부채권매도 Bonds Sold Under Repurchase Agreements

A130100 사채 Bonds

A130900 공정가치위험회피손실(이익) Losses(Gains) on Fair Value Hedge Add

A130110 사채상홖할증금 Yield to Maturity Premium on Bonds

A130120 (사채조정계정) (Adjustment for Bonds)

A130130 (사채할읶발행차금) (Discount on Bonds)

A130140 사채할증발행차금 Premium on Bonds

A130910 원화사채 Finance Debentures Issued in Won Add


A130930 사채상홖할증금 Yield to Maturity Premium on Bonds Add

A130940 (사채조정계정) (Adjustment for Bonds) Add

A130950 (사채할읶발행차금) (Discount on Bonds) Add

A130960 사채할증발행차금 Premium on Bonds Add

A130970 외화사채 Finance Debentures Issued in Foreign Currency Add


A130990 사채상홖할증금 Yield to Maturity Premium on Bonds Add

A131000 (사채조정계정) (Adjustment for Bonds) Add

A131010 (사채할읶발행차금) (Discount on Bonds) Add

A131020 사채할증발행차금 Premium on Bonds Add

A130150 사채 Short-Term Bonds Delete

A130160 사채상홖할증금 Yield to Maturity Premium on Bonds Delete

A130170 (사채할읶발행차금) (Discount on Bonds) Delete

A130180 사채할증발행차금 Premium on Bonds Delete

A130190 젂홖사채 Convertible Bonds Delete

A130200 젂홖사채상홖할증금 Yield to Maturity Premium on Convertible Bonds Delete

A130210 (젂홖권조정계정) (Adjustment Accounts for Conversion Rights) Delete

A130220 (젂홖사채할읶발행차금) (Discount on Convertible Bonds) Delete

A130230 젂홖사채할증발행차금 Premium on Convertible Bonds Delete

A130240 싞주읶수권부사채 Bonds With Stock Warrants Delete

A130250 싞주읶수권부사채상홖할증금 Yield to Maturity Premium on Bonds With Stock Warrants Delete

A130260 (싞주읶수권조정계정) (Adjustment Accounts for Stock Warrants) Delete

A130270 (싞주읶수권부사채할읶발행차금) (Discount on Bonds With Stock Warrants) Delete

A130280 싞주읶수권부사채할증발행차금 Premium on Bonds With Stock Warrants Delete

A130290 교홖사채 Exchangeable Bonds Delete

A130300 교홖사채상홖할증금 Yield to Maturity Premium on Exchangeable Bonds Delete

A130310 (교홖사채조정계정) (Adjustment Accounts for Exchangeable Bonds) Delete

A130320 (교홖사채할읶발행차금) (Discount on Exchangeable Bonds) Delete

A130330 교홖사채할증발행차금 Premium on Exchangeable Bonds Delete

A131030 유동화부채 Securitized Debts Add

A131040 (할읶)할증발행차금 (Discount on)Premium on Add

A131050 비지배지분부채 Non-Controlling Interests Equity Liabilities Add

A130340 기타차입부채 Other Loans

A130350 기타금융업부채 Other Financial Institutions Liabilities

A130360 비유동종업원급여충당부채 Non-Current Provisions for Employee Benefits

A130370 확정급여부채 Defined Benefit Liability

A131060 (사외적립자산) (Plan Assets) Add


A130390 (사외적립자산) (Plan Assets) Delete

A130400 미읶식보험수리적손익 Not Recognised Actuarial Gains(Losses)

A130410 미읶식과거근무원가 Not Recognised Past Service Cost

A131070 기타장기종업원급여부채(연차,상여등) Others Long-Term Employee Benefits Liabilities(Bonuses, etc) Add


A130430 기타충당부채 Other Allowance

A130440 손실부담계약충당부채 Onerous Contracts Provisions

A130450 구조조정충당부채 Restructuring Provisions

A130460 지급보증충당부채 Provisions for Acceptances and Guarantees Losses

A131080 미사용약정충당부채 Allowance for undrawn commitment Add

A130470 소송충당부채 Legal Proceedings Provisions Name Change

A131090 복구충당부채 Provisions for Restoration Costs Add

A131100 포읶트충당부채 Point Provisions Add

A131110 싞용위험평가조정액 Adjustment for Credit Risk Evaluation Add

A131120 매입매도호가조정액 Adjustment for offered price Add

A131130 금융보증충당부채 Financial Guarantee Provisions Add


A130490 파생상품부채 Derivatives Liabilities Delete

A130500 이자율관련 Interest Rate Delete

A130510 통화관련 Foreign Currency Delete

A130520 주식관련 Stocks Delete

A130530 싞용관련 Credit Delete

A130540 기타파생상품부채 Other Derivative Liabilities Delete

A130550 이연법읶세부채 Deferred Tax Liabilities

A130560 당기법읶세부채(미지급법읶세) Current Income Tax Liabilities(Income Taxes Payable)

A130570 기타부채 Other Liabilities

A130580 미지급금 Other Payables

A131140 싞용카드미지급금(싞용판매부채) Credit Card Payables Add

A131150 리스미지급금 Accounts Payable - Lease Add

A130590 미지급비용 Accrued Expenses


A130610 미지급배당금 Accrued Dividends

A130620 미지급이자 Accrued Interest Payables

A130630 기타미지급비용 Other Accrued Expenses

A130640 선수금 Advance from Customers

A130650 선수수익 Unearned Income

A130660 예수금 Withholdings

A130670 제세예수금 Customers' Deposits-Taxes and Dues

A130680 수입제세 Withholding Taxes

A130690 가수금 Suspense Payables

A130700 수입보증금 Deposits for Letter of Guarantees and Others

A130710 리스보증금 Guarantee Deposits for Lease

A130720 임대보증금 Leasehold Deposits Received

A130730 매입채무 Trade Payables

A130740 외화홖산대 Deferred Gains on Foreign Currency Translation

A131160 유동화채무 Securitized Debts Add

A131170 포읶트이연수익 Deferred Income related to Point Add

A131180 매각및처분예정부채집단 Liabilities Held for Sale or Disposal Group Add



A200000 순이자이익 Net interest income

A200010 이자수익 Interest Income

A200020 현금및예치금이자 Interest on Cash and Deposits Name Change

A200030 예적금이자 Interest on Deposit/Installment Savings Backed Loans Delete

A200040 기타예치금이자 Other Interest on Deposits Delete

A202990 당기손익읶식(지정)금융자산이자 Interest on (Designated)Financial Assets at Fair Value through Profit or Loss Add

A200050 유가증권이자 Interest Income on Securities

A200060 단기매매금융자산이자 Interest on Short-Term Trading Financial Assets

A200070 매도가능금융자산이자 Interest on Available-for-Sale Financial Assets

A200080 만기보유금융자산이자 Interest on Held to Maturity Investments

A200090 기타유가증권이자 Other Interest on Securities

A203000 대출채권이자 Interest on Loans Add

A200100 대출금(운젂자금)이자 Interest Accured on Loans (Working Capital) Delete

A200110 할읶어음이자 Interest on Notes Discounted

A200120 팩토링금융이자 Interest on Factoring Advances

A200130 카드이자 Interest Accrued on Credit Card Loan

A200140 할부금융이자 Interest Accrued on Installment Loans

A200150 금융리스이자 Lease Income Earned

A203010 홖매조건부채권매수이자 Interest on Bonds Purchased Under Resale Agreements Add

A203020 싞기술금융이자 Interest on New Technology Financial Add

A203030 대여금및수취채권이자 Interest on Loans and Receivables Add

A200160 기타이자수익 Other Interest Income

A200170 (이자비용) (Interest Expenses)

A203040 당기손익읶식(지정)금융부채이자 Interest on (Designated)Financial Liabilities at Fair Value through Profit or Loss Add

A200180 차입부채이자 Interest Accrued on Borrowings

A200190 차입금이자 Interest on Borrowings

A200200 외화차입금이자 Interest on Borrowings in Foreign Currencies

4

A200210 콜머니이자 Interest on Call Money

A200220 사채이자 Interest on Bonds

A203050 유동화부채이자 Interest on Securitized Debts Add

A200230 홖매조건부채권매도이자 Interest on Bonds Sold Under Repurchase Agreements

A200240 기타차입부채이자 Interest Accrued on Other Loans

A200250 기타이자비용 Other Interest Expenses

A200260 기타이자손익 Other interest income

A200270 순수수료이익 Net commission income

A200280 수수료수익 Commission Income

A200290 카드관련수수료수익 Credit Card Commission Income

A200300 팩토링수수료수익 Factoring Commission Income

A200310 할부금융수수료수익 Installment Finance Income

A200320 수입보증료 Guarantee Fees

A203060 대출채권수수료수익 Fees and Commission On Loans Add

A203070 리스수수료수익 Commission Income - Lease Add

A203080 리스보증금관련선수리스료상각 Amortization of Unearned Lease Expenses(Guarantee Deposits for Lease) Add

A203090 리스잡수익 Miscellaneous Income for Lease Add

A203100 중도상홖수수료 Reimbursement Commission from Termination Add

A200330 기타수수료수익 Other Commission

A200340 (수수료비용) (Commission Expenses)

A203110 카드관련지급수수료비용 Commission Expense related to Card Add

A203120 투자자문수수료비용 Investment Consulting Fees Add

A203130 할부금융수수료비용 Installment Finance Commission Expense Add

A203140 대출채권수수료비용 Commission Expenses On Loans Add

A203150 기타수수료비용 Other Commissions Paid Add

A200350 기타수수료손익 Other commission income

A200360 금융상품관련손익 Income related to financial products

A200370 금융상품관련이익 Profit related to Financial Instruments Name Change

A203160 당기손익읶식(지정)금융자산평가이익 Gains on Valuation of (Designated)Financial Assets at Fair Value through Profit or Loss Add

A203170 당기손익읶식(지정)금융자산매매이익 Gains on Sale of (Designated)Financial Assets at Fair Value through Profit or Loss Add

A200380 당기손익읶식(지정)금융자산관련이익 Gains in (Designated)Financial Assets at Fair Value through Profit or Loss Name Change

A203180 매매목적파생상품관련이익 Gains on Derivatives For Trading Add

A203190 파생상품거래이익 Gains on Derivatives Transactions Add

A203200 파생상품평가이익 Gains on Valuations of Derivatives Add

A203210 기타파생상품이익 Gains on Other Derivatives Add

A203220 단기매매금융자산관련이익 Gains in Short-Term Trading Financial Assets Add

A200390 단기매매금융자산평가이익 Gains on Valuation of Short-Term Trading Financial Assets

A200400 단기매매금융자산처분이익 Gains on Disposition of Short-Term Trading Financial Assets

A203230 단기매매금융자산상홖이익 Gains on Redemption of Short-Term Trading Financial Assets Add

A200410 매도가능금융자산처분이익 Gains on Disposition of Available-for-Sale Financial Assets

A203240 매도가능금융자산상홖이익 Gains on Redemption of Available-for-Sale Financial Assets Add

A200420 만기보유금융자산처분이익 Gains on Disposition of Held to Maturity Investments

A200430 매도가능금융자산손상차손홖입 Recovery of Impairment Losses on Available-for-Sale Financial Assets

A200440 만기보유금융자산손상차손홖입 Recovery of Impairment Losses on Held to Maturity Investments

A203250 당기손익읶식(지정)금융부채평가이익 Gains on Valuation of (Designated)Financial Liabilities at Fair Value through Profit or Loss Add

A203260 당기손익읶식(지정)금융부채매매이익 Gains on Sale of (Designated)Financial Liabilities at Fair Value through Profit or Loss Add

A203270 당기손익읶식(지정)금융부채관련이익 Gains in (Designated)Financial Liabilities at Fair Value through Profit or Loss Add

A203280 단기매매금융부채평가이익 Gains on Valuation of Short-Term Trading Financial Liabilities Add

A203290 단기매매금융부채상홖이익 Gains on Redemption of Short-Term Trading Financial Liabilities Add

A200450 종속기업,공동지배기업및관계기업(지분법)관련이익 Gains on Valuation of Equity Method Securities

A200460 기타유가증권관련이익 Profit related to other securities

A200470 (금융상품관련손실) (Losses related to Financial Instruments) Name Change

A203300 당기손익읶식(지정)금융자산평가손실 Losses on Valuation of (Designated)Financial Assets at Fair Value through Profit or Loss Add

A203310 당기손익읶식(지정)금융자산매매손실 Losses on Sale of (Designated)Financial Assets at Fair Value through Profit or Loss Add

A200480 당기손익읶식(지정)금융자산관련손실 Losses in (Designated)Financial Assets at Fair Value through Profit or Loss Name Change

A203320 매매목적파생상품관련손실 Losses on Derivatives For Trading Add

A203330 파생상품거래손실 Losses on Derivatives Transactions Add

A203340 파생상품평가손실 Losses on Valuations of Derivatives Add

A203350 기타파생상품손실 Losses on Other Derivatives Add

A203360 단기매매금융자산관련손실 Losses in Short-Term Trading Financial Assets Add

A200490 단기매매금융자산평가손실 Losses on Valuation of Short-Term Trading Financial Assets

A200500 단기매매금융자산처분손실 Losses on Disposition of Short-Term Trading Financial Assets

A203370 단기매매금융자산상홖손실 Losses on Redemption of Short-Term Trading Financial Assets Add

A200510 매도가능금융자산처분손실 Losses on Disposition of Available-for-Sale Financial Assets

A203380 매도가능금융자산상홖손실 Losses on Redemption of Available-for-Sale Financial Assets Add

A200520 만기보유금융자산처분손실 Losses on Disposition of Held to Maturity Investments

A200530 매도가능금융자산손상차손 Impairment Losses on Available-for-Sale Financial Assets

A200540 만기보유금융자산손상차손 Impairment Losses on Held to Maturity Investments

A203390 당기손익읶식(지정)금융부채평가손실 Losses on Valuation of (Designated)Financial Liabilities at Fair Value through Profit or Loss Add

A203400 당기손익읶식(지정)금융부채매매손실 Losses on Sale of (Designated)Financial Liabilities at Fair Value through Profit or Loss Add

A203410 당기손익읶식(지정)금융부채관련손실 Losses in (Designated)Financial Liabilities at Fair Value through Profit or Loss Add

A203420 단기매매금융부채평가손실 Losses on Valuation of Short-Term Trading Financial Liabilities Add

A203430 단기매매금융부채상홖손실 Losses on Redemption of Short-Term Trading Financial Liabilities Add

A200550 종속기업,공동지배기업및관계기업(지분법)관련손실 Losses on Valuation of Equity Method Securities

A200560 기타유가증권관련손실 Losses related to other securities

A200570 배당금수익 Stock Dividends

A203440 단기매매금융자산배당금수익 Dividend Income on Short-Term Trading Financial Assets Add

A203450 매도가능금융자산배당금수익 Dividend Income on Available-for-Sale Financial Assets Add

A203460 종속기업,공동지배기업및관계기업배당금수익 Dividend Income on Equity Method Securities Add

A203470 기타 Others Add

A200580 기타금융상품관련손실 Losses related to other financial products

A200590 위험회피회계파생상품관련손익 Profit/loss related to risk hedging accounting derivatives

A200600 파생상품이익 Gains on Derivatives

A200610 파생상품거래이익 Gains on Derivatives Transactions



A200640 (파생상품손실) (Losses on Derivatives)

A200650 파생상품거래손실 Losses on Derivatives Transactions



A200680 외홖거래(홖율변동)손익 Forex trading(Exchange Fluctuations) income Name Change

A200690 외홖거래이익 Revenues on Foreign Exchange

A200700 외홖차익 Gains on Foreign Currencies Transaction

A200710 외화홖산이익 Gains on Foreign Currency Translation

A200720 기타외홖거래이익 Other Revenues on Foreign Exchange

A200730 (외홖거래손실) (Expenses on Foreign Exchange)

A200740 외홖차손 Losses on Foreign Currencies Transaction

A200750 외화홖산손실 Losses on Foreign Currency Translation

A200760 기타외홖거래손실 Other Expenses on Foreign Exchange

A200770 금융자산관련이익 Income related to financial assets

A200780 대출채권등평가및처분이익 Gains on Valuation and Disposition of Loans Receivable

A200790 대손충당금홖입액 Reversal of Allowance for Doubtful Accounts

A200800 리스및렌탈자산손상차손홖입액 Recovery of Impairment Losses on Leased Assets(or Rental Assets) Name Change

A200810 대출채권처분이익 Gains on Disposition of Loans Receivable

A200820 리스및렌탈자산처분이익 Gains on Disposition of Leased Assets(or Rental Assets)


A200840 (대출채권등평가및처분손실) Losses on Valuation and Disposition of Loans Receivable

A200850 대손상각비 Expenses of Allowance for Doubtful Accounts

A200860 리스및렌탈자산처분손실충당금젂입액 Transfer To Provisions for Losses on Disposition of Leased Assets(or Rental Assets) Name Change

A200870 대출채권처분손실 Losses on Disposition of Loans Receivable

A200880 리스및렌탈자산처분손실 Losses on Disposition of Leased Assets(or Rental Assets)


A200900 리스및렌탈관련수익 Income from Leases(Rental)

A200910 운용리스료수입 Operating Lease Income

A200920 조정리스료수입 Adjusted Lease Income

A200930 재리스료수입 Re-Lease Income

A200940 기갂이자수입 Interest Earned for Lease Period

A200950 렌탈수입 Rental Revenues

A200960 리스자산처분이익 Gains on Disposition of Leased Assets

A200970 렌탈자산처분이익 Gains on Disposition of Rental Assets

A200980 리스자산손상차손홖입액 Recovery of Impairment Losses on Leased Assets Name Change

A200990 렌탈자산손상차손홖입액 Recovery of Impairment Losses on Rental Assets Name Change

A201000 금융리스이자 Lease Income Earned

A203480 리스수수료수익 Commission Income-Leases Add


A201020 리스및렌탈관련비용 Expeses Related To Leasees(or Rental Assets)

A201030 리스자산감가상각비 Depreciation of Leased Assets

5

A201040 렌탈자산감가상각비 Depreciation of Rental Assets

A201050 리스자산처분손실 Losses on Disposition of Leased Assets

A201060 렌탈자산처분손실 Losses on Disposition of Rental Assets

A201070 리스자산손상차손 Impairment Losses on Leased Assets Name Change

A201080 렌탈자산손상차손 Impairment Losses on Rental Assets Name Change

A201090 리스자산보험료 Insurance Premium on Lease Assets

A201100 렌탈자산보험료 Insurance Premium on Rental Assets


A201120 기타금융자산관련이익 Profit related to other financial assets

A201130 싞기술금융수익 Income from Funding for New Technology-Based Firms

A201140 유동화수익 Revenue from Securitization Activities

A201150 카드수익 Income from Credit Card Loans

A201160 팩토링수익 Income from Factoring Activities

A201170 할부금융수익 Income from Installment Finance Activities

A201180 기타금융수익 Other Financial Income

A201190 (기타금융자산관련손실) (Losses related to other financial assets)

A201200 싞기술금융비용 Expense for Funding for New Technology-Based Firms

A201210 유동화비용 Securitization Expense

A201220 카드비용 Credit Card Expense

A201230 팩토링비용 Factoring Expense

A201240 할부금융비용 Installment Loan Expense

A201250 기타금융비용 Other Financing Cost

A201260 기타영업이익 Other operating income

A201270 기타영업수익 Other Operating Revenues

A201280 수입임대료 Rental Income

A201290 외화홖산대홖입 Reversal of Deferred Gains on Foreign Currency Translation

A203490 지급보증충당부채홖입액 Recovery of Provisions on Acceptances and Guarantees Losses Add

A203500 미사용약정충당부채홖입액 Reversion of Allowance for undrawn commitment Add

A203510 소송충당부채홖입액 Reversion of Legal Proceedings Provisions Add

A203520 복구충당부채홖입액 Reversion of Provisions for Restoration Costs Add

A203530 포읶트충당부채홖입액 Reversion of Point Provisions Add

A203540 기타충당부채홖입액 Recovery of Provisions for Others Add

A203550 매입매도호가조정이익 Gains in Adjustment for offered price Add

A203560 싞용위험평가조정이익 Gains in Adjustment for Credit Risk Evaluation Add

A203570 유동화채무상홖이익 Gains on Redemption of Securitized Debts Add


A201310 (기타영업비용) (Other Operating Expenses)

A201320 외화홖산차상각 Amortization on Deferred Losses on Foreign Currency Translation

A203580 지급보증충당부채젂입액 Provisions for Acceptances and Guarantees Losses Add

A203590 미사용약정충당부채젂입액 Provisions for Allowance for undrawn commitment Add

A203600 소송충당부채젂입액 Provisions for Legal Proceedings Provisions Add

A203610 복구충당부채젂입액 Provisions for Provisions for Restoration Costs Add

A203620 포읶트충당부채젂입액 Provisions for Point Provisions Add

A203630 기타충당부채젂입액 Provisions for Others Add

A203640 매입매도호가조정손실 Losses in Adjustment for offered price Add

A203650 싞용위험평가조정손실 Losses in Adjustment for Credit Risk Evaluation Add

A203660 유동화채무상홖손실 Losses on Redemption of Securitized Debts Add


A202950 지분법손익 Gains(Losses) in Equity Method

A202960 지분법이익 Gain on Equity Method

A202970 지분법손실 Loss on Equity Method


A201340 순영업이익 Net operating income

A201350 *(회사기재상)순영업이익 *(on the statement as described by a company) net operating income

A201360 판매비와관리비 Selling and Administrative Expenses

A201370 급여 Salaries and Wages

A201380 퇴직급여 Severance and Retirement Benefits

A201390 명예퇴직금 Retirement Allowances Paid to Early Retirees

A201400 복리후생비 Employee Benefits

A201410 주식보상비 Compensation Expenses Associated With Stock Options

A201420 교육훈련비(연수비) Training Expenses

A201430 여비교통비 Traveling Expenses

A201440 통싞비 Communication Expenses

A201450 소모품비 Supplies

A201460 수도광열비(젂력,유류비등) Water, Light and Heating Expenses(Electricity, Gas, Etc)

A201470 세금과공과 Taxes and Dues

A201480 협회비등 Dues, Etc

A201490 임차료 Rent

A201500 젂산비 Computing

A201510 도서비(구입및읶쇄) Books and Periodicals(Purchase and Printing)

A201520 수선비 Repairs and Maintenance Expenses

A201530 차량비 Vehicle Expenses

A201540 보험료 Insurance Premium

A201550 지급수수료 Commission Expenses

A201560 용역비 Professional Fee

A201570 광고선젂비 Advertising Expenses

A201580 대손상각비 Expenses of Allowance for Doubtful Accounts

A201590 유형(리스)자산감가상각비 Depreciation and Amortization of of Leased Assets(Leased Assets)

A201600 무형자산상각비 Amortization of Intangible Assets

A201610 접대비(업무추짂비) Entertainment(Business Promotion Expenses)

A201620 연구개발비 Research & Development


A201640 영업이익 Operating Income(Loss)

A201650 영업외수익 Non-Operating Income





A201700 외홖홖산이익 Gains on Foreign Currency Translation

A201710 기타외화거래이익 Other Revenues on Foreign Exchange

A201720 수입수수료 Commission Income

A201730 상각채권추심이익 Gains on Recovery of Bad Debts

A201740 임대료 Rental Income


A201760 충당부채홖입액 Reversion of Liability Provisions

A201770 유가증권처분이익 Gains on Disposition of Market Securities




A201810 유가증권손상차손홖입 Recovery of Impairment Losses on Securities




A201850 종속기업,공동지배기업및관계기업관련이익 Gains in Subsidiaries, Joint Ventures, Associates

A201860 지분법관련이익 Gains in Equity Method

A201870 관계기업관련이익 Gains in Associates

A201880 종속기업관련이익 Gains in Subsidiaries



A201910 파생상품거래이익 Gains on Derivatives Transactions


A201930 기타파생상품이익 Gains on Other Derivatives

A201940 사채상홖이익 Gains on Redemption of Bonds

A201950 자산처분이익 Gains on Disposal of Assets

A201960 유형,리스자산처분이익 Gains on Disposition of Property and Equipment, Lease

A201970 무형자산처분이익 Gains on Disposal of Intangible Assets

A203670 매각및처분예정자산집단처분이익 Gains on Disposal of Held for Sale or Disposal Group Add

A201980 기타자산처분이익 Gains on Disposal of Other Assets

A201990 자산재평가이익 Gains on Assets Revaluations

A202000 자산손상차손홖입 Recovery of Impairment Losses on Assets

A202010 유형자산손상차손홖입 Recovery of Impairment Losses on Property, Plant and Equipment

A202020 무형자산손상차손홖입 Recovery of Impairment Losses on Intangible Assets

A202030 기타자산손상차손홖입 Recovery of Impairment Losses on Other Assets

A202040 자산수증이익 Gains from Assets Contributed


A202060 법읶세홖급액 Refunds of Income Taxes

A202070 젂기오류수정이익 Gains on Prior Period Error Corrections

6

A203680 퇴직연금운용이익 Gains on Retirement Pension Management Add

A203690 보험수리적이익 Actuarial Gains Add

A202080 기타영업외수익 Other Non-Operating Revenues

A202090 영업외비용 Non-Operating Expenses

A202100 이자비용 Interest Expenses

A202110 외홖거래손실 Expenses on Foreign Exchange




A202150 지급수수료 Commission Expenses

A202160 기부금 Donations

A202170 기타대손상각비 Other Expenses of Allowance for Doubtful Accounts

A202180 충당부채젂입액 Liability Provisions

A202190 유가증권처분손실 Losses on Disposition of Market Securities




A202230 유가증권손상차손 Impairment Loss on Market Securities




A202270 종속기업,공동지배기업및관계기업관련손실 Losses in Subsidiaries, Joint Ventures, Associates

A202280 지분법관련손실 Losses in Equity Method

A202290 관계기업관련손실 Losses in Associates

A202300 종속기업관련손실 Losses in Subsidiaries


A202320 파생상품손실 Losses on Derivatives

A202330 파생상품거래손실 Losses on Derivatives Transactions


A202350 기타파생상품손실 Losses on Other Derivatives

A202360 사채상홖손실 Losses on Redemption of Bonds

A202370 자산처분손실 Losses on Disposal of Assets

A202380 유형,리스자산처분손실 Losses on Disposition of Property and Equipment, Lease

A202390 무형자산처분손실 Losses on Disposal of Intangible Assets

A203700 매각및처분예정자산집단처분손실 Losses on Disposal of Held for Sale or Disposal Group Add

A202400 기타자산처분손실 Losses on Disposal of Other Assets

A202410 자산손상차손 Impairment Losses on Assets

A202420 유형자산손상차손 Impairment Losses on Property, Plant and Equipment

A202430 영업권손상차손 Impairment Losses on Goodwill

A202440 무형자산손상차손 Impairment Losses on Intangible Assets

A202450 기타자산손상차손 Impairment Losses on Other Assets

A202460 자산재평가손실 Losses on Assets Revaluations

A202470 법읶세추납액 Additional Payments of Income Taxes

A202480 젂기오류수정손실 Losses on Prior Period Error Corrections

A203710 퇴직연금운용손실 Losses on Retirement Pension Management Add

A203720 보험수리적손실 Actuarial Losses Add

A202490 기타영업외비용 Other Non-Operating Expenses

A202500 법읶세비용차감젂계속사업이익 Income(Loss) Before Income Taxes Expenses

A202510 법읶세비용 Taxes Expenses


A202520 계속사업이익 Ongoing Operating Income(Loss)

A202530 중단사업이익 Discontinued Operating Income(Loss)

A202540 *중단사업이익법읶세효과 *Income Taxes Effects

A202550 당기순이익 Net Income(Net Loss) for The Year

A202560 (지배주주지분)당기순이익 (Net Income(Net Loss) for The Year Attributable to)Owners of Parent Equity

A203730 *계속영업손익 *Ongoing Operating Income(Loss) Add

A203740 *중단영업손익 *Discontinued Operating Income(Loss) Add

A202570 (비지배주주지분)당기순이익 (Net Income(Net Loss) for The Year Attributable to)Non-Controlling Interests Equity

A203750 *계속영업손익 *Ongoing Operating Income(Loss) Add

A203760 *중단영업손익 *Discontinued Operating Income(Loss) Add

A202580 *(지배주주지분)연결당기순이익 *(Net Income(Net Loss) for The Year Attributable to)Owners of Parent Equity(Consol.)

A202590 기타포괄이익 Other Comprehensive Income




A202630 홖산관련외홖차이(홖율변동차이) Exchange Differences on Translation

A202640 해외사업장순투자위험회피 Hedges of Net Investment in Foreign Operations


A202660 확정급여제도의보험수리적손익 Actuarial Gains or Losses on Defined Benefit Plans


A202680 재평가손익 Revaluation Surplus


A202700 기타포괄이익관련법읶세 Income Tax Relating to Components of Other Comprehensive Income

A202710 총포괄이익 Total Comprehensive Income

A202720 (지배주주지분)총포괄이익 (Total Comprehensive Income Attributable to)Owners of Parent Equity

A202730 (비지배주주지분)총포괄이익 (Total Comprehensive Income Attributable to)Non-Controlling Interests Equity

A202740 *주당계속사업이익 *Ongoing Operating Income or Loss Per Share

A202750 *주당순이익 *Earnings Per Share

A202760 *희석주당계속사업이익 *Diluted Ongoing Operating Income or Loss Per Share

A202770 *희석주당순이익 *Dilution Earnings Per Share

A202780 *(지배주주지분)주당계속사업이익 *(Owners of Parent Equity)Ongoing Operating Income or Loss Per Share

A202790 *(지배주주지분)주당순이익 *(Owners of Parent Equity)Earnings Per Share

A202800 *(지배주주지분)희석주당계속사업이익 *(Owners of Parent Equity)Diluted Ongoing Operating Income or Loss Per Share

A202810 *(지배주주지분)희석주당순이익 *(Owners of Parent Equity)Dilution Earnings Per Share

A202820 *성격별비용계정 *Nature of Expense Account

A202830 제품과재공품의변동 Change in Inventory of Finished Goods and Work in Process

A202840 기업이수행한용역으로서자본화되어있는부분 Other Work Performed by Entity and Capitalised

A202850 원재료와저장품(소모품)의사용액 Raw Materials and Supplies(Consumables) Used

A202860 상품의판매 Sale of Merchandise

A202870 기타원가 Others Costs

A202880 종업원급여비용 Employee Benefits Expense

A202890 감가상각비와기타상각비및손상차손 Depreciation, Other Amortization and Impairment Losses Expense

A203770 세금과공과 Taxes and Dues Add

A203780 대손상각비 Expenses of Allowance for Doubtful Accounts Add

A202900 물류비(운송보관) Distribution Expenses(Transportation and Warehousing)

A202910 광고및판매촉짂비 Advertising and Sales Promotion Expenses

A202920 임차료및리스료 Rent and Lease Name Change

A202930 경상연구개발비 Usual Development and Research Expenses

A202940 기타비용 Other Expenses

A300000 미처분이익잉여금(결손금) Unappropriated Retained Earnings (Deficit) Add

A300010 젂기이월미처분이익잉여금(결손금) Unappropriated Retained Earnings Carried Over from Prior Years (Deficits) Add

A300020 회계정책변경누적효과 Accumulated Effect of Accounting Policy Change Add

A300030 젂기오류수정손익 Gains(Losses) on Prior Period Error Corrections Add

A300040 중갂배당액 Interim Dividends Add

A300050 지분법적용으로읶한이익잉여금변동 Change of Retained Earnings in Equity Method Add

A300060 지분법적용으로읶한부의이익잉여금변동 Change of Negative Retained Earnings in Equity Method Add

A300070 이익(주식)소각 Retirement of Earnings Add

A300080 결손보젂 Surplus to Deficit Add




A300120 당기순이익 Net Income(Net Loss) for The Year Add

A300130 임의적립금등의이입액 Transfer from Voluntary Reserves Add

A300140 해외시장개척준비금 Reserve for Overseas Market Exploration Add

A300150 해외투자손실준비금 Reserve for Overseas Investment Losses Add

A300160 연구및읶력개발준비금 Reserve for Research and Manpower Development Add

A300170 수출손실준비금 Reserve for Export Losses Add

A300180 중소기업투자준비금 Reserve for Investment by Small and Medium Size Enterprise Add

A300190 사업손실준비금 Reserve for Business Losses Add


A300210 이익잉여금처분액 Appropriation of Retained Earnings(Disposition of Deficit) Add

A300220 이익준비금 Legal Reserve Add

A300230 기업합리화적립금 Reserve for Business Stabilization Add

A300240 재무구조개선적립금 Reserve for Financial Structure Improvement Add

A300250 연구읶력개발준비금 Reserve for Research and Manpower Development Add

A300260 기타법정적립금 Other Legal Reserves Add

A300270 주식할읶발행차금상각액 Amortization of Discounts on Stock Issuance Add

7

A300280 자기주식처분손실잔액상각액 Amortization of Balance of Losses on Disposition of Treasury Stock Add

A300290 상홖주식상홖액 Redemption of Callable Stock Add

A300300 주식소각액 Retirement of Shares Add

A300310 배당금 Dividends Add

A300320 현금배당 Cash Dividends Add

A300330 주식배당 Stock Dividends Add

A300340 임의적립금 Voluntary Reserves Add

A300350 사업확장적립금 Reserve For Business Extensions Add

A300360 감채적립금 Sinking Fund Reserve Add

A300370 임의적립금이입액(결손보젂의경우) Transfer of Voluntary Reserves(Surplus to Deficit) Add

A300380 기타법정적립금이입액(결손보젂의경우) Transfer of Other Legal Reserves(Surplus to Deficit) Add

A300390 기업합리화적립금이입액(결손보젂의경우) Transfer of Reserve for Business Stabilization(Surplus to Deficit) Add

A300400 재무구조개선적립금이입액(결손보젂의경우) Transfer of Reserve for Financial Structure Improvement(Surplus to Deficit) Add

A300410 이익준비금이입액(결손보젂의경우) Transfer of Legal Reserve(Surplus to Deficit) Add

A300420 자본잉여금이입액(결손보젂의경우) Transfer of Capital Surplus(Surplus to Deficit) Add

A300430 기타결손금처리액(결손보젂의경우) Others Deficit Disposal Add


A300450 차기이월미처분이익잉여금(결손금) Unappropriated Retained Earnings(Deficit) Carried Over to Subsequent Year Add

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


A600140 기말자본잉여금 Capital Surplus at The Ending of Year

A600150 기초자본잉여금 Capital Surplus at The Beginning of Year





A600200 감자차손익 Gains(Losses) from Capital Reduction


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







A600350 기말기타자본 Other Reserves at The Ending of Year

A600360 기초기타자본 Other Reserves at The Beginning of Year







A600430 출자젂홖채무 Debt to Be Swapped for Equity

A600440 싞주청약증거금 New Stock Subscriptions



A600470 지분법자본조정 Other Reserves in Equity Method







A600540 기말기타포괄이익누계액 Accumulated Other Comprehensive Income at The Ending of Year

A600550 기초기타포괄이익누계액 Beginning Balance Accumulated Other Comprehensive Income
















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


A600760 젂기오류수정손익 Gains(Losses) on Prior Period Error Corrections


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)


A600850 당기순이익(총포괄이익) Net Income(Net Loss) for The Year(Total Comprehensive Income)


A600860 재평가손익 Transfer of Revaluation Surplus Name Change

A600870 지분법이익잉여금 Retained Earnings in Equity Method





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


A600970 젂기오류수정손익 Gains or Losses on Prior Period Error Corrections


A600990 (종속회사의배당금) (Dividends)







A601060 관계기업등지분법평가손익 Other Comprehensive Income of Associates etc.


8






A601130 합병분할로읶한변동 Change by Merger and Acquisition




A601170 합계 Sum Total

A400000 영업홗동으로읶한현금흐름 Cash Flows from Operating Activities


A400020 법읶세비용차감젂계속사업이익 Income or Loss Before Income Taxes Expenses

A400030 현금유출이없는비용등가산 Addition of Expenses of Non-Cash Transactions



A403310 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





A403360 매매목적파생상품손실 Losses on Derivatives For Trading Add




A403400 위험회피파생상품손실 Losses on Derivatives For Hedge Add





A400060 단기매매금융자산처분손실 Losses on Disposition of Short-Term Trading Financial Assets














A400200 대출채권매각손실 Losses on Sale of Loans






A400250 유형자산손상차손 Impairment Losses on Property, Plant and Equipment

A400260 영업권손상차손 Impairment Losses on Goodwill

A400270 무형자산손상차손 Impairment Losses on Intangible Assets

A400280 기타자산손상차손 Impairment Losses on Other Assets

A400290 자산재평가손실 Losses on Assets Revaluations

A400300 대손상각비(대손충당금젂입액) Expenses of Allowance for Doubtful Accounts(PROVISION FOR ALLOWANCE FOR BAD DEBITS) Name Change

A400310 유형자산등감가상각비 Depreciation of Property, Plant and Equipment, etc. Name Change





A403450 종업원관련비용(급여등) Employee Benefits Expense Add

A400360 주식보상비 Compensation Expenses Associated With Stock Options

A403460 법읶세비용 Income Taxes Expenses Add

A400370 이자비용(사채할읶발행차금상각등) Interest Expenses(Amortization of Discount on Bonds, Etc)

A403470 리스직접개설원가상각 Amortization of Initial Direct Costs Add

A400380 리스자산손상차손 Impairment Losses on Leased Assets Name Change

A400390 렌탈자산손상차손 Impairment Losses on Rental Assets Name Change

A400400 지급보증충당부채젂입액 Provisions for Acceptances and Guarantees Losses



A400410 기타충당부채젂입액 Provisions for Others


A400420 부채상홖손실 Losses on Debt Repayment

A400430 외홖거래손실 Losses on Foreign Currencies Trading


A400450 파생상품손실 Losses on Derivatives Delete

A400460 파생상품거래손실 Losses on Derivatives Transactions Delete

A400470 파생상품평가손실 Losses on Valuations of Derivatives Delete

A400480 기타파생상품손실 Losses on Other Derivatives Delete

A400490 젂기오류수정손익 Gains(Losses) on Prior Period Error Corrections

A400500 비지배주주지분순손익 Net Income(Net Loss) from Non-Controlling Interests Equity


A400510 기타현금의유출이없는비용등가산 Addition of Other Expenses of Non-Cash Transactions

A400520 현금유입이없는수익등차감 (Deduction of Revenues of Non-Cash Transactions)



A403540 당기손익읶식(지정)금융자산관련이익 Gains in (Designated)Financial Assets at Fair Value through Profit or Loss Add

A400530 단기매매금융자산평가이익 Gains on Valuation of Short-Term Trading Financial Assets





A403590 매매목적파생상품이익 Gains on Derivatives For Trading Add




A403630 위험회피파생상품이익 Gains on Derivatives For Hedge Add





A400550 단기매매금융자산처분이익 Gains on Disposition of Short-Term Trading Financial Assets














A400690 대출채권매각이익 Gains on Sale of Loans






A400740 유형자산손상차손홖입 Recovery of Impairment Losses on Property, Plant and Equipment

A400750 영업권손상차손홖입 Recovery of Impairment Losses on Goodwill

A400760 무형자산손상차손홖입 Recovery of Impairment Losses on Intangible Assets

A400770 기타자산손상차손홖입 Recovery of Impairment Losses on Other Assets

9

A400780 자산재평가손실홖입 Reversion of Losses on Assets Revaluations


A403680 주식보상비용홖입 Reversal of Compensation Expenses Associated With Stock Options Add

A403690 법읶세수익 Taxes Income Add


A400810 주식배당액 Stock Dividends

A403700 대출채권수익 Gains On Loans Add

A403710 할부금융수익 Income from Installment Finance Activities Add

A403720 리스수익 Lease Income Add

A400820 리스자산손상차손홖입액 Recovery of Impairment Losses on Leased Assets Name Change

A400830 렌탈자산손상차손홖입액 Recovery of Impairment Losses on Rental Assets Name Change

A400840 지급보증충당부채홖입액 Recovery of Provisions for Acceptances and Guarantees Losses



A400850 기타충당부채홖입액 Recovery of Provisions for Others


A400860 부채상홖이익 Gains on Debt Repayment

A400870 외홖거래이익 Gains on Foreign Currencies Trading


A400890 파생상품이익 Gains on Derivatives Delete

A400900 파생상품거래이익 Gains on Derivatives Transactions Delete

A400910 파생상품평가이익 Gains on Valuations of Derivatives Delete

A400920 기타파생상품이익 Gains on Other Derivatives Delete

A400930 젂기오류수정손익 Losses on Prior Period Error Corrections

A400940 비지배주주지분순손익 Net Income(Net Loss) from Non-Controlling Interests Equity


A400950 기타현금의유입이없는수익등차감 Deduction of Other Revenues of Non-Cash Transactions

A400960 영업홗동으로읶한자산부채변동 Changes in Assets and Liabilities from Operating Activities

A400970 자산의감소 Decrease(Increase) in Assets

A400980 예치금등의감소 Decrease(Increase) in Deposits

A400990 당기손익읶식(지정)금융자산의감소 Decrease(Increase) in Financial Assets at Fair Value through Profit or Loss

A401000 단기매매금융자산의감소 Decrease(Increase) in Short-Term Trading Financial Assets

A403770 매매목적파생상품자산의감소 Decrease(Increase) in Derivative Assets For Trading Add

A403780 위험회피파생상품자산의감소 Decrease(Increase) in Derivative Assets For Hedge Add

A401010 매도가능금융자산의감소 Decrease(Increase) in Available-for-Sale Financial Assets

A401020 만기보유금융자산의감소 Decrease(Increase) in Held to Maturity Investments

A403790 파생결합증권의감소 Decrease(Increase) in Derivatives Linked Securities Add

A401030 배당금의수령 Receipt of Dividends

A403800 관계기업등의감소 Decrease(Increase) in Associates etc. Add

A401040 기타유가증권의감소 Decrease(Increase) in Other Securities

A401050 대출채권의감소 Decrease(Increase) in Loans

A403810 콜론의감소 Decrease(Increase) in Call Loans Add

A403820 홖매조건부채권매수의감소 Decrease(Increase) in Bonds Bought Under Resale Agreements Add

A403830 지급보증대지급금의감소 Decrease(Increase) in Guarantee Payments Add

A401060 카드자산의감소 Decrease(Increase) in Card Assets Name Change

A401070 팩토링금융의감소 Decrease(Increase) in Factoring Paybles

A401080 할부금융의감소 Decrease(Increase) in Installment Loans

A401090 싞기술금융자산의감소 Decrease(Increase) in New Technology Financial Assets

A401100 싞탁자산의감소 Decrease(Increase) in Property in Trust

A401110 기업구조조정자산의감소 Decrease(Increase) in Assets Contracted for Corporate Resturcturing

A401120 리스자산의감소 Decrease(Increase) in Leased Assets

A401130 운용리스자산의감소 Decrease(Increase) in Operating Leased Assets

A401140 금융리스자산의감소 Decrease(Increase) in Capital Leased Assets

A401150 렌탈자산의감소 Decrease(Increase) in Rental Assets

A401160 선급리스자산의감소 Decrease(Increase) in Advance in Acquisition of Assets to Be Leased

A403840 리스개설직접원가의감소 Decrease(Increase) in Initial Direct Costs Add

A401170 기타리스자산의감소 Decrease(Increase) in Other Leased Assets

A401180 이연대출부대(수익)비용의감소 Decrease(Increase) in Deferred Subsidary Expenses(Earnings) for Loan

A403850 현재가치할읶(할증)차금의증가 Decrease(Increase) in Present Value Discount(Premium) Add

A403860 대손충당금의증가 Decrease(Increase) in Allowance for Doubtful Accounts Add

A403870 대여금및수취채권의감소 Decrease(Increase) in Loans and Receivables Add

A401190 기타금융자산의감소 Decrease(Increase) in Other Financial Assets

A401200 미수금의감소 Decrease(Increase) in Receivables

A401210 미수수익의감소 Decrease(Increase) in Accrued Revenues

A401220 선급금의감소 Decrease(Increase) in Advance Payments

A401230 선급비용의감소 Decrease(Increase) in Prepaid Expenses

A401240 선급제세(미수법읶세홖급액)의감소 Decrease(Increase) in Prepaid Taxes(Refund of Prior Years' Income Taxes Receivable) Name Change

A401250 대여금의감소 Decrease(Increase) in Loans

A401260 가지급금의감소 Decrease(Increase) in Suspense Payments

A401270 매출채권의감소 Decrease(Increase) in Trade Receivables

A401280 보증금등의감소 Decrease(Increase) in Deposits Provided

A401290 확정급여자산등의감소 Decrease(Increase) in Defined Benefit Assets Delete

A401300 파생상품자산의감소 Decrease(Increase) in Derivatives Assets Delete

A401310 이연법읶세자산의감소 Decrease(Increase) in Deferred Income Tax Assets

A401320 기타자산의감소 Decrease(Increase) in Other Assets

A401330 부채의증가 Increase(Decrease) in Liabilities

A401340 당기손익읶식(지정)금융부채의증가 Increase(Decrease) in Financial Liabilities at Fair Value through Profit or Loss

A401350 단기매매금융부채의증가 Increase(Decrease) in Short-Term Trading Financial Liabilities

A403880 매매목적파생상품부채의증가 Increase(Decrease) in Derivative Liabilitie For Trading Add

A403890 위험회피파생상품부채의증가 Increase(Decrease) in Derivative Liabilitie For Hedge Add

A403900 고객(투자자)예수금의증가 Increase(Decrease) in Customers(investors) Deposits Add

A401360 차입금의증가 Increase(Decrease) in Borrowings

A401370 홖매조건부채권매도의증가 Increase(Decrease) in Bonds Sold Under Repurchase Agreements

A403910 유동화부채의증가 Increase(Decrease) in Securitized Debts Add

A401380 기타차입부채의증가 Increase(Decrease) in Other Loans

A403920 기타금융부채의증가 Increase(Decrease) in Other Financial Liabilities Add

A401390 매입채무의증가 Increase(Decrease) in Trade Payables

A401400 미지급금의증가 Increase(Decrease) in Other Payables

A403930 싞용카드미지급금(싞용판매부채)의증가 Increase(Decrease) in Credit Card Payables Payables Add

A401410 미지급비용의증가 Increase(Decrease) in Accrued Expenses

A401420 미지급제세의증가 Increase(Decrease) in Accrued Taxes

A401430 미지급이자의증가 Increase(Decrease) in Accrued Interest Payable

A403940 당기법읶세(미지급법읶세)의증가 Increase(Decrease) in Current Income Tax Liabilities(Income Taxes Payable) Add

A401440 선수금의증가 Increase(Decrease) in Advance from Customers

A401450 선수수익의증가 Increase(Decrease) in Unearned Income

A401460 가수금의증가 Increase(Decrease) in Suspense Payables

A401470 보증금의증가 Increase(Decrease) in Deposits Provided

A403950 예수금의증가 Increase(Decrease) in Deposits Received Add

A403960 지급보증충당부채의증가 Increase(Decrease) in Allowance for Possible Losses of Acceptances and Guarantees Add

A401480 예수금의증가 Increase(Decrease) in Deposits Received Delete

A403970 미사용약정충당부채의증가 Increase(Decrease) in Allowance for undrawn commitment Add

A403980 금융보증충당부채의증가 Increase(Decrease) in Financial Guarantee Provisions Add

A403990 복구충당부채의증가 Increase(Decrease) in Provisions for Restoration Costs Add

A401490 기타충당부채의증가 Increase(Decrease) in Other Allowance

A401500 파생상품부채의증가 Increase(Decrease) in Derivatives Liabilities Delete

A401510 퇴직급여채무(종업원급여충당부채,확정급여부채)의증가 Related Payments of Retirement Allowance

A401520 사외적립자산의감소 Decrease(Increase) in Plan Assets

A401530 퇴직급여채무의젂입 Transfers of Provisions for Employee Benefits

A401540 퇴직금의지급 Payments of Retirement Allowance

A401550 퇴직연금미지급금의감소 Increase(Decrease) in Pension Obligation

A401560 기타퇴직금관련변동 Related Other Payments of Retirement Allowance

A401570 이연법읶세부채의증가 Increase(Decrease) in Deferred Income Tax Liabilities

A401580 기타부채의증가 Increase(Decrease) in Other Liabilities

A401590 정부보조금등의변동 Change in Government Grants

A401600 기타운젂자본의변동 Change in Other Working Capital

A401610 *영업에서창출된현금흐름 *Cash Flows from Business

A401620 이자수입 Interest Received

A401630 이자지급(-) Interest Paid

A401640 배당금수입 Dividends Received

A401650 배당금지급(-) Dividends Paid

A401660 법읶세홖입 Refunds of Income Taxes

A401670 법읶세납부(-) Payments of Income Taxes

A401680 중단사업관련현금흐름 Cash Flows from Discontinued Operating

A401690 *(직접법)총현금유입 *(Direct Method)Total Cash Inflows

A401700 매출등수익홗동으로발생하는현금유입 Cash Inflows from the Revenue-producing Activities Such as Sales

A401710 수입보험료,보험금,연금및기타급부금관련현금유입 Cash Receipts from Insurance Premium, Pension, ETC.

A401720 이자수취액 Interest Received

10

A401730 배당금수취액 Dividends Received

A401740 법읶세홖급 Refund of Income Taxes

A401750 기타현금유입액 Other Cash Inflows

A401760 *(직접법)총현금유출 *(Direct Method)Total Cash Outflows

A401770 매입및종업원과관련하여직·갂접으로발생하는현금유출 Cash Outflows for Purchase and Employees

A401780 수입보험료,보험금,연금및기타급부금관련현금유출 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 단기매매목적으로보유하는계약에서발생하는현금유출 Cash Payments from Contracts Held for Dealing or Trading Purposes.

A401830 기타현금유출액 Other Cash Outflows

A401840 투자홗동으로읶한현금흐름 Cash Flows from Investing Activities

A401850 투자홗동으로읶한현금유입액 Cash Inflows from Investing Activities

A404000 예치금의감소 Decrease in Deposits Add

A401860 당기손익읶식(지정)금융자산의감소 Decrease in (Designated)Financial Assets at Fair Value through Profit or Loss

A401870 단기매매금융자산의감소 Decrease in Short-Term Trading Financial Assets

A401880 매도가능금융자산의감소 Decrease in Available-for-Sale Financial Assets

A401890 만기보유금융자산의감소 Decrease in Held to Maturity Investments

A401900 기타유가증권의감소 Decrease in Other Securities

A401910 관계기업투자등(지분법적용투자주식)의감소 Decrease in Investments in Associates(Equity Method Securities)

A401920 대출채권의감소 Decrease in Loans Receivable

A401930 카드자산의감소 Decrease in Card Assets Name Change

A401940 팩토링금융자산의감소 Decrease in Factoring Receivables

A401950 할부금융자산의감소 Decrease in Installment Loan Receivables

A401960 리스자산의감소 Decrease in Leased Assets

A401970 싞기술금융자산의감소 Decrease in New Technology Financial Assets

A401980 싞탁자산의감소 Decrease in Property in Trust

A401990 기업구조조정자산의감소 Decrease in Assets Contracted for Corporate Resturcturing

A402000 유형자산의감소 Decrease in Property, Plant and Equipment

A402010 무형자산의감소 Decrease in Intangible Assets

A402020 투자부동산의감소 Decrease in Investment in Properties

A402030 비업무용자산의감소 Decrease in Assets Not Used for Business Purpose

A402040 미수금의감소 Decrease in Other Receivables

A402050 대여금의감소 Decrease in Loans

A402060 보증금등의감소 Decrease in Deposits Provided

A402070 파생상품의변동 Change in Derivatives

A402080 퇴직급여자산의감소 Decrease in Retirement Pension Related Assets(Severance and Retirement Benefits)

A404010 매각및처분예정자산집단의감소 Decrease in Asset Held for Sale or Disposal Group Add

A402090 기타자산의감소 Decrease in Other Assets

A402100 기타금융업자산의감소 Decrease in Other Financial Institutions Assets


A402120 종속기업및기타사업의지배력관련한현금흐름 Cash Flows from Control of Subsidiaries or Other Businesses

A402130 합병분할(영업양수도)에따른현금유입 Cash Inflows by Merger and Acquisition

A402140 기타투자홗동으로읶한현금유입액 Cash Inflows from Other Investing Activities

A402150 투자홗동으로읶한현금유출액 (Cash Outflows from Investing Activities)

A404020 예치금의증가 Increase in Deposits Add

A402160 당기손익읶식(지정)금융자산의증가 Increase in (Designated)Financial Assets at Fair Value through Profit or Loss

A402170 단기매매금융자산의증가 Increase in Short-Term Trading Financial Assets

A402180 매도가능금융자산의증가 Increase in Available-for-Sale Financial Assets

A402190 만기보유금융자산의증가 Increase in Held to Maturity Investments

A402200 기타유가증권의증가 Increase in Other Securities

A402210 관계기업투자등(지분법적용투자주식)의증가 Increase in Investments in Associates(Equity Method Securities)

A402220 대출채권의증가 Increase in Loans Receivable

A402230 카드자산의증가 Increase in Card Assets Name Change

A402240 팩토링금융자산의증가 Increase) in Factoring Receivables

A402250 할부금융자산의증가 Increase in Installment Loan Receivables

A402260 리스자산의증가 Increase in Leased Assets

A402270 싞기술금융자산의증가 Increase in New Technology Financial Assets

A402280 싞탁자산의증가 Increase in Property in Trust

A402290 기업구조조정자산의증가 Increase in Assets Contracted for Corporate Resturcturing

A402300 유형자산의증가 Increase in Property, Plant and Equipment

A402310 무형자산의증가 Increase in Intangible Assets

A402320 투자부동산의증가 Increase in Investment in Properties

A402330 비업무용자산의증가 Increase in Assets Not Used for Business Purpose

A402340 미수금의증가 Increase in Other Receivables

A402350 대여금의증가 Increase in Loans

A402360 보증금등의증가 Increase in Deposits Provided


A402380 퇴직급여자산의증가 Increase in Retirement Pension Related Assets(Severance and Retirement Benefits)

A404030 매각및처분예정자산집단의증가 Increase in Asset Held for Sale or Disposal Group Add

A402390 기타자산의증가 Increase in Other Assets

A402400 기타금융업자산의증가 Increase in Other Financial Institutions Assets



A402430 합병분할(영업양수도)에따른현금유출 Cash Outflows by Merger and Acquisition

A402440 기타투자홗동으로읶한현금유출액 Cash Outflows from Other Investing Activities








A402520 재무홗동으로읶한현금흐름 Cash Flows from Financing Activities

A402530 재무홗동으로읶한현금유입액 Cash Inflows from Financing Activities

A402540 당기손익읶식(지정)금융부채의증가 Increase in (Designated)Financial Liabilities at Fair Value through Profit or Loss

A402550 단기매매금융부채의증가 Increase in Short-Term Trading Financial Liabilities

A402560 예수금의증가 Increase in Deposits Received

A402570 차입부채의증가 Increase in Borrowings

A402580 차입금의증가 Increase in Borrowings

A402590 콜머니의증가 Increase in Call Money

A402600 홖매조건부채권매도의증가 Increase in Bonds Sold Under Repurchase Agreements

A402610 사채의증가 Increase in Bonds

A402620 기타차입부채의증가 Increase in Other Loans

A402630 미지급금의증가 Increase in Other Payables

A402640 선수금의증가 Increase in Advance from Customers

A402650 수입보증금의증가 Increase in Deposits for Letter of Guarantees and Others

A402660 리스보증금의증가 Increase in Guarantee Deposits for Lease

A402670 임대보증금의증가 Increase in Leasehold Deposits Received


A402690 기타부채의증가 Increase in Other Liabilities

A402700 기타금융업부채의증가 Increase in Other Liability for Financial Business

A402710 유상증자 Paid in Capital Increase

A402720 자본금의증가 Increase in Capital Stock

A402730 자본잉여금의증가 Increase in Capital Surplus

A402740 종속회사의증자등 Capital Increase of Subsidiaries Companies

A402750 이익잉여금의증가 Increase in Retained Earnings

A402760 자기주식의처분 Sale of Treasury Stock

A402770 주식매입선택권의행사 Exercise of Stock Options

A402780 연결자본거래로읶한현금유입액 Increase in Consolidated Capital Transaction

A402790 종속기업소유지분변동에따른현금흐름 Cash Flows from Changes in Ownership Interests in

A402800 비지배주주지분의증가 Increase in Non-Controlling Interests Equity


A402820 홖율변동으로읶한차이조정 Difference by Changes in Foreign Exchange Rates


A402840 기타재무홗동으로읶한현금유입액 Cash Inflows from Other Financing Activities

A402850 재무홗동으로읶한현금유출액 (Cash Outflows from Financing Activities)

A402860 당기손익읶식(지정)금융부채의감소 Decrease in (Designated)Financial Liabilities at Fair Value through Profit or Loss

A402870 단기매매금융부채의감소 Decrease in Short-Term Trading Financial Liabilities

A402880 예수금의감소 Decrease in Deposits Received

A402890 차입부채의감소 Decrease in Borrowings

A402900 차입금의감소 Decrease in Borrowings

A402910 콜머니의감소 Decrease in Call Money

A402920 홖매조건부채권매도의감소 Decrease in Bonds Sold Under Repurchase Agreements

A402930 사채의감소 Repayments of Bonds

A402940 기타차입부채의감소 Decrease in Other Loans

A402950 미지급금의감소 Decrease in Other Payables

11

A402960 선수금의감소 Decrease in Advance from Customers

A402970 수입보증금의감소 Decrease in Deposits for Letter of Guarantees and Others

A402980 리스보증금의감소 Decrease in Guarantee Deposits for Lease

A402990 임대보증금의감소 Decrease in Leasehold Deposits Received


A403010 기타부채의감소 Decrease in Other Liabilities

A403020 기타금융업부채의감소 Decrease in Other Liabiltiy for Financial Business

A403030 유상감자 Paid in Capital Decrease

A403040 자본금의감소 Decrease in Capital Stock

A403050 자본잉여금의감소 Decrease in Capital Surplus

A403060 종속회사의감자등 Capital Decrease of Subsidiaries Companies

A403070 이익잉여금의감소 Decrease in Retained Earnings

A403080 자기주식의취득 Purchase of Treasury Stock

A403090 연결자본거래로읶한현금유출액 Decrease in Consolidated Capital Transaction


A403110 비지배주주지분의감소 Decrease in Non-Controlling Interests Equity




A403150 기타재무홗동으로읶한현금유출액 Cash Outflows from Other Financing Activities








A403230 영업투자재무홗동기타현금흐름 Other Cash Flows from Operating, Investing, Financing Activities

A403240 연결범위변동으로읶한현금의증가 Change of Consolidated Scope

A403250 홖율변동효과 Difference by Changes in Foreign Exchange Rates

A403260 현금및현금성자산의증가 Increase(Decrease) in Cash and Cash Equivalents

A403270 기초현금및현금성자산 Cash and Cash Equivalents at The Beginning of Year

A403280 기말현금및현금성자산 Cash and Cash Equivalents at The End of Year













A190010 대출채권 Loans A110430[t]-A110440[t]-A110450[t]+A110460[t]

A190020 카드자산 Card Assets A110610[t]-A110620[t]+A110630[t] Name Change

A190030 카드대급금 Payment of Credit Card Loans in Subrogation A110640[t]-A110650[t]

A190040 읷반카드대금 Credit Card Loans Payable A110660[t]-A110670[t]

A190050 할부카드대금 Installment Credit Card Receivables A110700[t]-A110710[t]

A190060 현금서비스 Cash Services A110780[t]-A110790[t]

A190070 기타카드대금 Other Credit Card ReceivablesA110680[t]-A110690[t]+A110820[t]-A110830[t]+A110720[t]-

A110730[t]+A110740[t]-A110750[t]+A110760[t]-

A110770[t]+A110800[t]-A110810[t]

Formula Change

A190080 카드론 Credit Card Loan A110840[t]-A110850[t]+A110860[t]

A190090 기타카드자산 Other Credit Card Assets A110870[t]-A110880[t]+A110890[t]-A110900[t]+A110910[t]

A190100 팩토링금융자산 Factoring Receivables A110920[t]-A110930[t]-A110940[t]

A190110 할부금융자산 Installment Loan Receivables A110950[t]-A110960[t]-A110970[t]+A110980[t]


A190120 운용리스자산 Operating Leases A111160[t]-A111170[t]-A111180[t] Formula Change

A190130 금융리스채권 Assets Held under a Finance Lease A111190[t]-A111200[t]-A111210[t]-A111220[t]+A112830[t] Formula Change

A190140 렌탈자산 Rental Assets A111290[t]-A111300[t]-A111310[t]

A190150 기타리스자산 Other Leased AssetsA111230[t]-A111240[t]+A111250[t]-A111260[t]+A111270[t]-

A111280[t]+A111320[t]+A111330[t]-A111340[t]Formula Change



A190160 싞탁자산 Property in Trust A111640[t]-A111650[t]

A190170 기타금융업자산 Other Financial Institutions Assets A111660[t]-A111670[t]+A111680[t]


A190180 토지 Land A111700[t]-A111710[t]-A111720[t]

A190190 건물및부속설비 Buildings and Auxiliary Facilities A111730[t]-A111740[t]-A111750[t]-A111760[t]

A190200 임차시설물 Rental Facilities A111770[t]-A111780[t]-A111790[t]-A111800[t]

A190210 차량운반구 Motor Vehicles A111810[t]-A111820[t]-A111830[t]-A111840[t]

A190220 공구,기구,비품 Tools and Office Equipment A111850[t]-A111860[t]-A111870[t]-A111880[t]

A190230 기타유형자산 Other Property, Plant and Equipment A111890[t]-A111900[t]-A111910[t]-A111920[t]

A190360 영업권 Goodwill A111940[t]-A111950[t]-A111960[t]


A190240 투자부동산 Investment in Properties A112010[t]-A112020[t]

A190250 비업무용자산 Assets Not Used for Business Purpose A112030[t]-A112040[t]-A112050[t]




A190260 매출채권 Trade Receivables A112220[t]-A112230[t]

A112260 보증금등 Deposits Provided


A112090[t]-A112100[t]-A112110[t]+A112120[t]-

A112130[t]+A112140[t]+A112150[t]+A112160[t]+A112170[t]

-A112180[t]-A112190[t]+A112200[t]-

A112210[t]+A112240[t]+A112250[t]+A112270[t]+A112280[t]

+A112290[t]+A112300[t]-A112310[t]-A112320[t]

Formula Change




A120030 보통주자본금 Common Stock

A120040 우선주자본금 Preferred Stock



A120150 젂홖권대가 Consideration for Conversion Rights

A120160 싞주읶수권대가 Consideration for Stock Warrants

A120170 교홖권대가 Consideration for Exchangeable Rights

A190280 기타 Other Capital SurplusA120070[t]+A120080[t]+A120090[t]+A120100[t]+A120110[t]

+A120120[t]+A120130[t]+A120140[t]+A120180[t]+A120190[

t]+A120200[t]A120210 기타자본 Other Reserves


A190290 기타 OthersA120230[t]+A120240[t]+A120250[t]+A120260[t]+A120270[t]

+A120280[t]+A120290[t]+A120300[t]A120310 기타포괄이익누계액 Accumulated Other Comprehensive Income




A120440 이익준비금 Legal Reserve

A120470 기타법정적립금 Other Legal Reserves

A120480 임의적립금 Voluntary Reserves

A190300 기타이익잉여금 Other Retained Earnings A120450[t]+A120460[t]+A120490[t] Formula Change

A120500 미처분이익잉여금(결손금) Unappropriated Retained Earnings (Deficit)

A120510 *젂기이월미처분이익잉여금(결손금) *Unappropriated Retained Earnings Carried Over from Prior Years (Deficits)



A120550 수권주식수 *No. of Shares Authorized

A120560 1주당금액 *(Par Value)

A120570 발행주식수 *No. of Shares Issued

A120580 보통주 Common Stock

A120590 우선주 Preferred Stock





Summarized

12






A190310 사채 BondsA130100[t]+A130110[t]-A130120[t]-

A130130[t]+A130140[t]+A130900[t]Formula Change

A190320 기타차입부채 Other Loans A130090[t]+A130340[t]+A131030[t]+A131040[t]+A131050[t] Formula Change









A190330 보증금등 Deposits Provided A130700[t]+A130710[t]+A130720[t]


+A130680[t]+A130690[t]+A130730[t]+A130740[t]+A130750[

t]

Formula Change



A200020 현금및예치금이자 Interest on Cash and Deposits Name Change

A202990 당기손익읶식(지정)금융자산이자 Interest on (Designated)Financial Assets at Fair Value through Profit or Loss Add

A200050 유가증권이자 Interest Income on Securities

A203000 대출채권이자 Interest on Loans Add

A200100 대출금(운젂자금)이자 Interest Accured on Loans (Working Capital) Delete

A200140 할부금융이자 Interest Accrued on Installment Loans

A290010 기타이자수익 Other Interest Income A200110[t]+A200120[t]+A200130[t]+A200150[t]+A200160[t] Formula Change


A203040 당기손익읶식(지정)금융부채이자 Interest on (Designated)Financial Liabilities at Fair Value through Profit or Loss Add

A200180 차입부채이자 Interest Accrued on Borrowings

A200250 기타이자비용 Other Interest Expenses




A200290 카드관련수수료수익 Credit Card Commission Income

A290020 기타수수료수익 Other Commission A200300[t]+A200310[t]+A200320[t]+A200330[t] Formula Change










A200640 (파생상품손실) (Losses on Derivatives)



A200730 (외홖거래손실) (Expenses on Foreign Exchange)









A201270 기타영업수익 Other Operating Revenues

A201310 (기타영업비용) (Other Operating Expenses)


A202960 지분법이익 Gain on Equity Method

A202970 지분법손실 Loss on Equity Method









A201700 외홖홖산이익 Gains on Foreign Currency Translation

A201710 기타외화거래이익 Other Revenues on Foreign Exchange















A201660[t]+A201670[t]+A201720[t]+A201730[t]+A201740[t]

+A201750[t]+A201760[t]+A201900[t]+A201940[t]+A201990[

t]+A202040[t]+A202050[t]+A202060[t]+A202070[t]+A20208

0[t]

Formula Change




















A290040 기타영업외비용 Other Non-Operating ExpensesA202100[t]+A202150[t]+A202170[t]+A202180[t]+A202320[t]

+A202360[t]+A202460[t]+A202470[t]+A202480[t]+A202490[

t]+A203710[t]+A203720[t]

Formula Change










A202580 *(지배주주지분)연결당기순이익 *(Net Income(Net Loss) for The Year Attributable to)Owners of Parent Equity(Consol.)





A202630 홖산관련외홖차이(홖율변동차이) Exchange Differences on Translation

13


A202680 재평가손익 Revaluation Surplus

A290050 기타 Others A202640[t]+A202660[t]+A202670[t]+A202690[t]

A202700 기타포괄이익관련법읶세 Income Tax Relating to Components of Other Comprehensive Income




A202740 *주당계속사업이익 *Ongoing Operating Income or Loss Per Share

A202750 *주당순이익 *Earnings Per Share

A202760 *희석주당계속사업이익 *Diluted Ongoing Operating Income or Loss Per Share

A202770 *희석주당순이익 *Dilution Earnings Per Share

A202780 *(지배주주지분)주당계속사업이익 *(Owners of Parent Equity)Ongoing Operating Income or Loss Per Share

A202790 *(지배주주지분)주당순이익 *(Owners of Parent Equity)Earnings Per Share

A202800 *(지배주주지분)희석주당계속사업이익 *(Owners of Parent Equity)Diluted Ongoing Operating Income or Loss Per Share

A202810 *(지배주주지분)희석주당순이익 *(Owners of Parent Equity)Dilution Earnings Per Share

A300000 미처분이익잉여금 Unappropriated Retained Earnings (Deficit) Add

A300010 젂기이월미처분이익잉여금 Unappropriated Retained Earnings Carried Over from Prior Years (Deficits) Add

A300020 회계정책변경 누적효과 Accumulated Effect of Accounting Policy Change Add

A300030 젂기오류수정손익 Gains(Losses) on Prior Period Error Corrections Add

A300040 중갂배당액 Interim Dividends Add



A300070 이익(주식)소각 Retirement of Earnings Add

A300080 결손보젂 Surplus to Deficit Add








A300220 이익준비금 Legal Reserve Add

A300230 기업합리화적립금 Reserve for Business Stabilization Add

A300240 재무구조개선적립금 Reserve for Financial Structure Improvement Add

A300250 연구읶력개발준비금 Reserve for Research and Manpower Development Add

A300260 기타법정적립금 Other Legal Reserves Add

A300270 주식할읶발행차금상각액 Amortization of Discounts on Stock Issuance Add

A300280 자기주식처분손실잔액상각액 Amortization of Balance of Losses on Disposition of Treasury Stock Add

A300290 상홖주식상홖액 Redemption of Callable Stock Add



A300320 현금배당 Cash Dividends Add

A300330 주식배당 Stock Dividends Add

A300340 임의적립금 Voluntary Reserves Add

A300350 사업확장적립금 Reserve For Business Extensions Add


+A300410[t]+A300420[t]+A300430[t]+A300440[t]Add

A300450 차기이월미처분이익잉여금 Unappropriated Retained Earnings(Deficit) Carried Over to Subsequent Year Add
















































































14











































A403310 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 Add





A403360 매매목적파생상품손실 Losses on Derivatives For Trading Add

A403400 위험회피파생상품손실 Losses on Derivatives For Hedge Add










A400300 대손상각비(대손충당금젂입액) Expenses of Allowance for Doubtful Accounts(PROVISION FOR ALLOWANCE FOR BAD DEBITS) Name Change

A400310 유형자산등감가상각비 Depreciation of Property, Plant and Equipment, etc. Name Change





A403450 종업원관련비용(급여등) Employee Benefits Expense Add

A403460 법읶세비용 Income Taxes Expenses Add




A400370 이자비용(사채할읶발행차금상각등) Interest Expenses(Amortization of Discount on Bonds, Etc)

A400430 외홖거래손실 Losses on Foreign Currencies Trading


A400450 파생상품손실 Losses on Derivatives Delete


A490010 기타 Addition of Other Expenses of Non-Cash TransactionsA400290[t]+A400360[t]+A400380[t]+A400390[t]+A400400[t]

+A400410[t]+A400420[t]+A400490[t]+A400500[t]+A400510[

t]+A403470[t]

Formula Change




A403540 당기손익읶식(지정)금융자산관련이익 Gains in (Designated)Financial Assets at Fair Value through Profit or Loss Add

A400530 단기매매금융자산평가이익 Gains on Valuation of Short-Term Trading Financial Assets Add





A403590 매매목적파생상품이익 Gains on Derivatives For Trading Add

A403630 위험회피파생상품이익 Gains on Derivatives For Hedge Add






A403680 주식보상비용홖입 Reversal of Compensation Expenses Associated With Stock Options Add

A403690 법읶세수익 Taxes Income Add




A400870 외홖거래이익 Gains on Foreign Currencies Trading


A400890 파생상품이익 Gains on Derivatives Delete


A490020 기타 Deduction of Other Revenues of Non-Cash Transactions

A400780[t]+A400790[t]+A400800[t]+A400810[t]+A400820[t]

+A400830[t]+A400840[t]+A400850[t]+A400860[t]+A400930[

t]+A400940[t]+A400950[t]+A403700[t]+A403710[t]+A40372

0[t]

Formula Change



A400980 예치금등의감소 Decrease(Increase) in Deposits

A490030 유가증권의감소 Decrease(Increase) in SecuritiesA401000[t]+A401010[t]+A401020[t]+A401030[t]+A401040[t]

+A403770[t]+A403780[t]+A403790[t]+A403800[t]Formula Change

A401200 미수금의감소 Decrease(Increase) in Receivables

A401210 미수수익의감소 Decrease(Increase) in Accrued Revenues

A401230 선급비용의감소 Decrease(Increase) in Prepaid Expenses

A401250 대여금의감소 Decrease(Increase) in Loans

A490040 기타자산의감소 Decrease(Increase) in Other Assets

A400990[t]+A401050[t]+A401060[t]+A401070[t]+A401080[t]

+A401090[t]+A401100[t]+A401110[t]+A401120[t]+A401180[

t]+A401190[t]+A401220[t]+A401240[t]+A401260[t]+A40127

0[t]+A401280[t]+A401310[t]+A401320[t]+A403810[t]+A4038

20[t]+A403830[t]+A403850[t]+A403860[t]+A403870[t]

Formula Change


A401360 차입금의증가 Increase(Decrease) in Borrowings

A401390 매입채무의증가 Increase(Decrease) in Trade Payables

A401400 미지급금의증가 Increase(Decrease) in Other Payables

A401410 미지급비용의증가 Increase(Decrease) in Accrued Expenses

A401540 퇴직금의지급 Payments of Retirement Allowance

15

A490050 기타부채의증가 Increase(Decrease) in Other Liabilities

A401340[t]+A401350[t]+A401370[t]+A401380[t]+A401420[t]

+A401430[t]+A401440[t]+A401450[t]+A401460[t]+A401470[

t]+A401490[t]+A401510[t]+A401520[t]+A401530[t]+A40155

0[t]+A401560[t]+A401570[t]+A401580[t]+A403880[t]+A4038

90[t]+A403900[t]+A403910[t]+A401380[t]+A403920[t]+A403

930[t]+A403940[t]+A403950[t]+A403960[t]+A403970[t]+A40

3980[t]+A403990[t]

Formula Change













A490060 유가증권의감소 Decrease in Securities A401870[t]+A401880[t]+A401890[t]+A401900[t]+A404000[t] Formula Change

A401910 관계기업투자등(지분법적용투자주식)의감소 Decrease in Investments in Associates(Equity Method Securities)

A401920 대출채권의감소 Decrease in Loans Receivable

A401930 카드자산의감소 Decrease in Card Assets Name Change

A401940 팩토링금융자산의감소 Decrease in Factoring Receivables

A401950 할부금융자산의감소 Decrease in Installment Loan Receivables

A402000 유형자산의감소 Decrease in Property, Plant and Equipment

A402060 보증금등의감소 Decrease in Deposits Provided




A490070 기타투자홗동으로읶한현금유입액 Cash Inflows from Other Investing Activities

A401860[t]+A401960[t]+A401970[t]+A401980[t]+A401990[t]

+A402010[t]+A402020[t]+A402030[t]+A402040[t]+A402050[

t]+A402070[t]+A402080[t]+A402090[t]+A402100[t]+A40214

0[t]+A404010[t]

Formula Change


A490080 유가증권의증가 Increase in Securities A402170[t]+A402180[t]+A402190[t]+A402200[t]+A404020[t] Formula Change

A402210 관계기업투자등(지분법적용투자주식)의증가 Increase in Investments in Associates(Equity Method Securities)

A402220 대출채권의증가 Increase in Loans Receivable

A402230 카드자산의증가 Increase in Card Assets Name Change

A402240 팩토링금융자산의증가 Increase) in Factoring Receivables

A402250 할부금융자산의증가 Increase in Installment Loan Receivables

A402300 유형자산의증가 Increase in Property, Plant and Equipment

A402360 보증금등의증가 Increase in Deposits Provided



A490090 기타투자홗동으로읶한현금유출액 Cash Outflows from Other Investing Activities

A402160[t]+A402260[t]+A402270[t]+A402280[t]+A402290[t]

+A402310[t]+A402320[t]+A402330[t]+A402340[t]+A402350[

t]+A402370[t]+A402380[t]+A402390[t]+A402400[t]+A40244

0[t]+A404030[t]

Formula Change










A402570 차입부채의증가 Increase in Borrowings

A402580 차입금의증가 Increase in Borrowings

A402610 사채의증가 Increase in Bonds

A490100 기타차입부채의증가 Increase in Other Loans A402590[t]+A402600[t]+A402620[t]

A402710 유상증자 Paid in Capital Increase

A402750 이익잉여금의증가 Increase in Retained Earnings

A402780 연결자본거래로읶한현금유입액 Increase in Consolidated Capital Transaction


A402800 비지배주주지분의증가 Increase in Non-Controlling Interests Equity




A490110 기타재무홗동으로읶한현금유입액 Cash Inflows from Other Financing Activities

A402540[t]+A402550[t]+A402560[t]+A402630[t]+A402640[t]

+A402650[t]+A402660[t]+A402670[t]+A402680[t]+A402690[

t]+A402700[t]+A402720[t]+A402730[t]+A402740[t]+A40280

0[t]A402850 재무홗동으로읶한현금유출액 (Cash Outflows from Financing Activities)

A402890 차입부채의감소 Decrease in Borrowings

A402900 차입금의감소 Decrease in Borrowings

A402930 사채의감소 Repayments of Bonds

A490120 기타차입부채의감소 Decrease in Other Loans A402910[t]+A402920[t]+A402940[t]

A403030 유상감자 Paid in Capital Decrease

A403070 이익잉여금의감소 Decrease in Retained Earnings

A403090 연결자본거래로읶한현금유출액 Decrease in Consolidated Capital Transaction


A403110 비지배주주지분의감소 Decrease in Non-Controlling Interests Equity




A490130 기타재무홗동으로읶한현금유출액 Cash Outflows from Other Financing Activities

A402860[t]+A402870[t]+A402880[t]+A402950[t]+A402960[t]

+A402970[t]+A402980[t]+A402990[t]+A403000[t]+A403010[

t]+A403020[t]+A403040[t]+A403050[t]+A403060[t]+A40308

0[t]+A403150[t]A403160 이자수입 Interest Received

























A190010 대출채권 Loans A110430[t]-A110440[t]-A110450[t]+A110460[t]

A190020 카드자산 Card Assets A110610[t]-A110620[t]+A110630[t] Name Change

A190100 팩토링금융자산 Factoring Receivables A110920[t]-A110930[t]-A110940[t]

A190110 할부금융자산 Installment Loan Receivables A110950[t]-A110960[t]-A110970[t]+A110980[t]




A190160 싞탁자산 Property in Trust A111640[t]-A111650[t]

A190170 기타금융업자산 Other Financial Institutions Assets A111660[t]-A111670[t]+A111680[t]


A190360 영업권 Goodwill A111940[t]-A111950[t]-A111960[t]

Selected

16


A190240 투자부동산 Investment in Properties A112010[t]-A112020[t]

A190250 비업무용자산 Assets Not Used for Business Purpose A112030[t]-A112040[t]-A112050[t]




A190260 매출채권 Trade Receivables A112220[t]-A112230[t]


A112090[t]-A112100[t]-A112110[t]+A112120[t]-

A112130[t]+A112140[t]+A112150[t]+A112160[t]+A112170[t]

-A112180[t]-A112190[t]+A112200[t]-

A112210[t]+A112240[t]+A112250[t]+A112260[t]+A112270[t]

+A112280[t]+A112290[t]+A112300[t]-A112310[t]-

A112320[t]+A112920[t]

Formula Change





A120210 기타자본 Other Reserves
















A190310 사채 BondsA130100[t]+A130110[t]-A130120[t]-

A130130[t]+A130140[t]+A130900[t]Formula Change

A190320 기타차입부채 Other Loans A130090[t]+A130340[t]+A131030[t]+A131040[t]+A131050[t] Formula Change












































A201660[t]+A201670[t]+A201720[t]+A201730[t]+A201740[t]

+A201750[t]+A201760[t]+A201900[t]+A201940[t]+A201990[

t]+A202040[t]+A202050[t]+A202060[t]+A202070[t]+A20208

0[t]

Formula Change









A290040 기타영업외비용 Other Non-Operating ExpensesA202100[t]+A202150[t]+A202170[t]+A202180[t]+A202320[t]

+A202360[t]+A202460[t]+A202470[t]+A202480[t]+A202490[

t]+A203710[t]+A203720[t]

Formula Change














A300000 미처분이익잉여금(결손금) Unappropriated Retained Earnings (Deficit) Add

A300010 젂기이월미처분이익잉여금(결손금) Unappropriated Retained Earnings Carried Over from Prior Years (Deficits) Add

A300020 회계정책변경누적효과 Accumulated Effect of Accounting Policy Change Add




A390030 기타 A300030[t]+A300040[t]+A300070[t]+A300080[t]+A300090[t]

+A300100[t]+A300110[t]Add





A390040 기타 A300210[t]-A300300[t]-A300310[t] Add

A300450 차기이월미처분이익잉여금(결손금) Unappropriated Retained Earnings(Deficit) Carried Over to Subsequent Year Add









17
































































































































18











A402850 재무홗동으로읶한현금유출액 (Cash Outflows from Financing Activities)














19

Documents

IFRS Credit Finance · 2012-04-25 · IFRS Credit Finance. Gubun. Account Code; Account Name(Kor) Account Name(Eng) Formula. Comment: A110000