°ú¸ñ | ÁÖ¼® | ´ç±â¸» | Àü±â¸» |
---|---|---|---|
III. À¯ÇüÀÚ»ê | |||
1. ÅäÁö | 1,000 | 1,000 | |
1. °Ç¹° | 1,000 | 500 | |
°¨°¡»ó°¢´©°è¾× | (200) | (100) | |
... | ... | ... | |
ÇÕ°è | 1,800 | 1,400 |
°ú¸ñ | ÁÖ¼® | ´ç±â¸» | Àü±â¸» |
---|---|---|---|
III. À¯ÇüÀÚ»ê | 10 | 1,800 | 1,400 |
±¸ºÐ | ÁÖ¼® °ø½Ã»çÇ× | ºñ°í |
---|---|---|
1. ±ÝÀ¶»óǰ ¹üÁÖº° °ø½Ã |
(1) ±ÝÀ¶»óǰ ¹üÁÖº° ÀåºÎ°¡¾× ¤ý±ÝÀ¶ÀÚ»ê (3°¡Áö): »ó°¢ÈÄ¿ø°¡ÃøÁ¤±ÝÀ¶ÀÚ»ê(AC)/´ç±â¼ÕÀÍ-°øÁ¤°¡Ä¡ÃøÁ¤±ÝÀ¶ÀÚ»ê(FVPL)/±âŸÆ÷°ý¼ÕÀÍ-°øÁ¤°¡Ä¡ÃøÁ¤±ÝÀ¶ÀÚ»ê(FVOCI) ¤ý±ÝÀ¶ºÎä(2°¡Áö): »ó°¢ÈÄ¿ø°¡ÃøÁ¤ ±ÝÀ¶ºÎä/´ç±â¼ÕÀÍ-°øÁ¤°¡Ä¡ÃøÁ¤ ±ÝÀ¶ºÎä |
¤ý2018³â K-IFRS 1109È£(±ÝÀ¶»óǰ) Á¦Á¤¿¡ µû¸¥ ¹üÁÖ º¯È |
(2) ±ÝÀ¶»óǰ ¹üÁÖº° ¼ø¼ÕÀÍ¾× ¤ý±ÝÀ¶»óǰ¿¡¼ ¹ß»ýÇÏ´Â ±ÝÀ¶¼öÀͰú ±ÝÀ¶ºñ¿ëÀ» ¹ß»ý¿øÃµº°·Î ±¸ºÐÇÏ¿© Ç¥½ÃÇÔ (±âŸÆ÷°ý¼ÕÀ͵µ Æ÷ÇÔ) ¤ýÆ÷°ý¼ÕÀͰè»ê¼»óÀÇ ±ÝÀ¶¼öÀÍ/±ÝÀ¶ºñ¿ë°ú ÀÏÄ¡ÇÏ¿©¾ß ÇÔ |
¤ý2018³â K-IFRS 1109È£(±ÝÀ¶»óǰ) Á¦Á¤¿¡ µû¸¥ ¹üÁÖ º¯È | |
2. °øÁ¤°¡Ä¡ ÃøÁ¤ | ¤ý°øÁ¤°¡Ä¡ ¼¿Ã¼°èº° (¼öÁØ1, ¼öÁØ2, ¼öÁØ3) °øÁ¤°¡Ä¡ ±¸ºÐ °ø½Ã ¤ý¼öÁØ2 ¹× ¼öÁØ3ÀÇ °¡Ä¡Æò°¡±â¹ý ¹× ÅõÀÔº¯¼ö °ø½Ã | ¤ýFVPL, FVOCI µî °øÁ¤°¡Ä¡·Î ÃøÁ¤µÇ´Â ±ÝÀ¶»óǰ¿¡ ´ëÇØ¼¸¸ Ãß°¡ °ø½ÃÇÔ |
3. ±ÝÀ¶À§Çè °ø½Ã | ¤ý½Å¿ëÀ§Çè, À¯µ¿¼ºÀ§Çè, ½ÃÀåÀ§Çè(ÀÌÀÚÀ², ȯÀ², °¡°Ý) °ø½Ã ¤ý½ÃÀåÀ§ÇèÀº ¹Î°¨µµºÐ¼® °ø½Ã ¤ýÀ§Çè°ü¸®¹æ¹ý °ø½Ã | |
4. ±ÝÀ¶ÀÚ»ê ¾çµµ °ø½Ã | ¤ý±ÝÀ¶ÀÚ»êÀÇ ¾çµµ °ü·Ã °ø½Ã | ¤ý¸ÅÃâä±Ç ÇÒÀÎ, ¼öÃâä±Ç ¾çµµ µî |
°ú¸ñ | ´ç±â¸» | Àü±â¸» |
---|---|---|
±âÃÊ È®Á¤±Þ¿©Ã¤¹«ÀÇ ÇöÀç°¡Ä¡ | 1,000 | 900 |
´ç±â±Ù¹«¿ø°¡ | 100 | 200 |
ÀÌÀÚ¿ø°¡ | 200 | 100 |
ÀçÃøÁ¤ | ||
- Àα¸Åë°èÇÐÀû °¡Á¤ÀÇ º¯µ¿À¸·Î ÀÎÇÑ º¸Çè¼ö¸®Àû¼ÕÀÍ | (100) | (50) |
- À繫Àû °¡Á¤ÀÇ º¯µ¿À¸·Î ÀÎÇÑ º¸Çè¼ö¸®Àû¼ÕÀÍ | 200 | (50) |
- ±âŸ º¯µ¿À¸·Î ÀÎÇÑ È¿°ú | 100 | - |
±Þ¿©Áö±Þ¾× | (300) | (100) |
±â¸» È®Á¤±Þ¿©Ã¤¹«ÀÇ ÇöÀç°¡Ä¡ | 1,200 | 1,000 |
±¸ºÐ | ´ç±âÃÊ | À繫Çö±ÝÈ帧 | ºñÇö±Ýº¯µ¿ | ´ç±â¸» | ||
---|---|---|---|---|---|---|
Ãëµæ | »ç¾÷°áÇÕ | ȯÀ²º¯µ¿ | ||||
´Ü±âÂ÷ÀÔ±Ý | 10,000 | (500) | - | 500 | - | 10,000 |
±ÝÀ¶¸®½ººÎä | 4,000 | (800) | 30 0 |
- | - | 3,500 |
¿ÜÈ»çä | 1,600 | (300) | - | - | 100 | 1,400 |
Àå±âÂ÷ÀÔ±Ý | - | 1,000 | - | - | - | 1,000 |
À繫Ȱµ¿ °ü·Ã ÃѺÎä | 15,600 | (600) | 30 0 |
500 | 100 | 15,900 |
À¯Çüº° ±¸ºÐ | 2012 | 2013 | 2014 | 2015 | 2016 |
---|---|---|---|---|---|
C. ÁÖ¼® ¹Ì±âÀç | 28 | 27 | 41 | 24 | 25 |
1. Ư¼ö°ü°èÀÚ µî°úÀÇ °Å·¡³»¿ª µî | 7 | 8 | 21 | 9 | 15 |
2. Áö±Þº¸Áõ ¹× ´ãº¸Á¦°ø | 16 | 19 | 18 | 12 | 9 |
3. °ßÁú¾îÀ½¼öÇ¥ ¹× ¹ÌÈ®ÀÎ ¾îÀ½¼öÇ¥ | - | - | - | - | - |
4. ¸ÅÃâä±Ç ÇÒÀÎ ¹× ¾çµµ | - | - | - | - | - |
5. ÅõÀÚÀ¯°¡Áõ±Ç °ü·Ã | 1 | - | - | - | - |
6. ±âŸ ÁÖ¼® ¹Ì±âÀç | 4 | - | 2 | 3 | 1 |
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