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Annual Report of Celltrion Healthcare Co., Ltd.in 2013
From 1 January 2013
To
31 December 2013
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๋ชฉ ์ฐจ
๊ฐ ์ฌ ๋ณด ๊ณ ์ """"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!
์ธ๋ถ๊ฐ์ฌ์ธ์ ๊ฐ์ฌ๋ณด๊ณ ์ """""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""
์ฌ ๋ฌด ์ ํ """"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""#
์ฌ ๋ฌด ์ ํ ํ """""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""$
์ ์ต ๊ณ ์ฐ ์ """"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!!
์ ๋ณธ ๋ณ ๋ ํ """"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!"
ํ ๊ธ ํ ๋ฆ ํ """""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!#
์ฌ๋ฌด์ ํ์ ๋ํ ์ฃผ์ """"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""!%
๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋ ๊ฒํ ์๊ฒฌ"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" !!!
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Contents
Independent Audit Report...........................................................................................................................2
Independent Auditorโs Report......................................................................................................................4
(Attachment)Consolidated Financial Statement..............................................................................................6
Statement of Financial Position.....................................................................................................................8Income Statement.....................................................................................................................................12
Statement of Change in Equity...................................................................................................................14
Statement of Cash Flow.............................................................................................................................16
Notes to Financial Statement......................................................................................................................20
External Audits Content...........................................................................................................................112
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1
์ฃผ์ํ์ฌ ์ ํธ๋ฆฌ์จํฌ์ค์ผ์ด
์ฌ ๋ฌด ์ ํ ์ ๋ ํ
๊ฐ ์ฌ ๋ณด ๊ณ ์
์ #$ ๊ธฐ
!"#$ ๋ "# ์ "# ์ผ ๋ถํฐ
!"#$ ๋ #! ์ $# ์ผ ๊น์ง
์ #% ๊ธฐ
!"#! ๋ "# ์ "# ์ผ ๋ถํฐ
!"#! ๋ #! ์ $# ์ผ ๊น์ง
์ ์ง ํ ๊ณ ๋ฒ ์ธ
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2
Celltrion Healthcare Co., Ltd. and its subsidiaries
Financial statement
Independent Audit Report
14thPeriod
From 1 January 2013
To31 December 2013
13th Period
From 25 November 2012
To31 December 2012
Sam Young accounting firm
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3
์ฃผ์ํ์ฌ ์ ํธ๋ฆฌ์จํฌ์ค์ผ์ด
์ฃผ์ฃผ ๋ฐ ์ด์ฌํ ๊ท์ค
์ธ๋ถ๊ฐ์ฌ์ธ์ ๊ฐ์ฌ๋ณด๊ณ ์
๋ณธ ๊ฐ์ฌ์ธ์ ์ฒจ๋ถ๋ ์ฃผ์ํ์ฌ ์ ํธ๋ฆฌ์จํฌ์ค์ผ์ด์ &'#% ๋ #& ์ %# ์ผ๊ณผ &'#& ๋ #& ์
%# ์ผ ํ์ฌ์ ์ฌ๋ฌด์ํํ์ ๋์ผ๋ก ์ข ๋ฃ๋๋ ์ ํ๊ณ์ฐ๋์ ์์ต๊ณ์ฐ์( ์๋ณธ๋ณ๋ํ ๋ฐ
ํ๊ธํ๋ฆ ํ๋ฅผ ๊ฐ์ฌํ์์ต๋๋ค" ์ด ์ฌ๋ฌด์ ํ๋ฅผ ์์ฑํ ์ฑ ์์ ํ์ฌ ๊ฒฝ์์์๊ฒ ์์ผ๋ฉฐ ๋ณธ
๊ฐ์ฌ์ธ์ ์ฑ ์์ ๋ ์ฌ๋ฌด์ ํ์ ๋ํ์ฌ ๊ฐ์ฌ๋ฅผ ์ค์ํ๊ณ ์ด๋ฅผ ๊ทผ๊ฑฐ๋ก ์ด ์ฌ๋ฌด์ ํ์ ๋ํ์ฌ
์๊ฒฌ์ ํ๋ช ํ๋ ๊ฒ์ ๋๋ค"
๋ณธ ๊ฐ์ฌ์ธ์ ๋ํ๋ฏผ๊ตญ์ ํ๊ณ๊ฐ์ฌ๊ธฐ์ค์ ๋ฐ๋ผ ๊ฐ์ฌ๋ฅผ ์ค์ํ์์ต๋๋ค" ์ด ๊ธฐ์ค์ ๋ณธ๊ฐ์ฌ์ธ
์ด ์ฌ๋ฌด์ ํ๊ฐ ์ค์ํ๊ฒ ์๊ณกํ์๋์ง ์๋ํ์๋ค๋ ๊ฒ์ ํฉ๋ฆฌ์ ์ผ๋ก ํ์ ํ๋๋ก ๊ฐ์ฌ๋ฅผ ๊ณ
ํํ๊ณ ์ค์ํ ๊ฒ์ ์๊ตฌํ๊ณ ์์ต๋๋ค" ๊ฐ์ฌ๋ ์ฌ๋ฌด์ ํ์์ ๊ธ์ก๊ณผ๊ณต์๋ด์ฉ์ ๊ทผ๊ฑฐ๊ฐ ๋
๋ ์ฆ๊ฑฐ๋ฅผ ์์ฌ์ ๋ฐฉ๋ฒ์ ์ ์ฉํ์ฌ ๊ฒ์ฆํ๋ ๊ฒ์ ํฌํจํ๊ณ ์์ต๋๋ค" ๋ํ ๊ฐ์ฌ๋ ์ฌ๋ฌด์
ํ์ ์ ๋ฐ์ ์ธ ํ์๋ด์ฉ์ ๋ํ ํ๊ฐ๋ฟ๋ง ์๋๋ผ ์ฌ๋ฌด์ ํ ์์ฑ์ ์ํด ๊ฒฝ์์๊ฐ ์ ์ฉํ ํ
๊ณ์์น๊ณผ ์ ์์ ํ๊ณ์ถ์ ์ ๋ํ ํ๊ฐ๋ฅผ ํฌํจํ๊ณ ์์ต๋๋ค" ๋ณธ ๊ฐ์ฌ์ธ์ด ์ค์ํ ๊ฐ์ฌ๊ฐ
๊ฐ์ฌ์๊ฒฌ ํ๋ช ์ ์ํ ํฉ๋ฆฌ์ ์ธ ๊ทผ๊ฑฐ๋ฅผ ์ ๊ณตํ๊ณ ์๋ค๊ณ ๋ณธ ๊ฐ์ฌ์ธ์ ๋ฏฟ์ต๋๋ค"
๋ณธ ๊ฐ์ฌ์ธ์ ์๊ฒฌ์ผ๋ก๋ ์๊ธฐ ์ฌ๋ฌด์ ํ๋ ์ฃผ์ํ์ฌ ์ ํธ๋ฆฌ์จํฌ์ค์ผ์ด์ &'#% ๋ ๊ณผ &'#& ๋
#& ์ %# ์ผ ํ์ฌ์ ์ฌ๋ฌด์ํ์ ๋์ผ๋ก ์ข ๋ฃ๋๋ ์ ํ๊ณ์ฐ๋์ ์ฌ๋ฌด์ฑ๊ณผ ๋ฐ ํ๊ธํ๋ฆ์
๋ด์ฉ ์ ์ผ๋ฐ๊ธฐ์ ํ๊ณ๊ธฐ์ค์ ๋ฐ๋ผ ์ค์์ฑ์ ๊ด์ ์์ ์ ์ ํ๊ฒ ํ์ํ๊ณ ์์ต๋๋ค"
์์ธ์ ์๋ฑํฌ๊ตฌ ๊ตญ์ ๊ธ์ต๋ก #"
์ ์ง ํ ๊ณ ๋ฒ ์ธ
๋ํ์ด์ฌ ์ด ์ฌ ์
!"#& ๋ $ ์ #' ์ผ
์ด ์ธ๋ถ๊ฐ์ฌ์ธ์ ๊ฐ์ฌ๋ณด๊ณ ์๋ ๊ฐ์ฌ๋ณด๊ณ ์์ผ(!"#& ๋ $ ์ #' ์ผ) ํ์ฌ๋ก ์ ํจํ ๊ฒ์ ๋๋ค* ๋ฐ๋ผ์
๊ฐ ์ฌ๋ณด๊ณ ์์ผ ํ ์ด ๋ณด๊ณ ์๋ฅผ ์ด๋ํ๋ ์์ ์ฌ์ด์ ์ฒจ๋ถ๋ ํ์ฌ์ ์ฌ๋ฌด์ ํ์ ์ค์ํ ์ํฅ์ ๋ฏธ์น
์ ์๋ ์ฌ๊ฑด์ด๋ ์ํฉ์ด ๋ฐ์ํ ์๋ ์์ผ๋ฉฐ ์ด๋ก ์ธํ์ฌ ์ด ์ธ๋ถ๊ฐ์ฌ์ธ์ ๊ฐ์ฌ๋ณด๊ณ ์๊ฐ ์์ ๋
์๋ ์์ต๋๋ค*
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4
Independent Auditorโs ReportCel l tr ion healthcare Cel l tr ion healthcare Co., Ltd.
To the Board of Directors and Shareholders
Celltrion
We have audited the Financial Statements of Celltrion Healthcare Co., Ltd, as of December 31,2013and 2012
including the Income Statement, Changes in EquityStatement of and the Cash Flow Statement. Celltrion
Healthcare Co., Ltdโs managers are responsible for the preparation of these financial statements. Our
responsibility is to express an opinion on these financial statements based on our audit.
The auditing report willcomply with audit standards generally accepted by the Republic of Korea. Thesestandards require that we comply with mandated ethics, to plan and perform the audit in order to obtainreasonable assurances that the financial statements are free of misstatement or error. The amount and disclosures in the financial statements have been reviewed according to procedure to obtainaudit evidence.
The procedures used depend on the auditorsโ judgment, including the risk assessment of material misstatementin the consolidated financial statements, whether due to fraud or error.
The audit report not only provides comprehesive notations to the financial statements, but alsoevaluates theappropriateness of the accounting policies used, and the good reasoning of accounting estimates made bythedirectors. We believe that our audits provide a reasonable basis for our opinion.
Audit opinion:In our opinion,duringthe accounting periodsof 2013 and 2012, thefinancial statements, together with the incomestatement, changes in equity statement, and the cash flow statement, of Celltrion healthcare, in order ofimportance, are provided accurately in accordance with standards of the International Financial ReportingStandards (IFRS).
10, Gukjegeumyung-ro, Yeongdeungpo-gu, Seoul, Korea
Sam Young accounting firmRepresentative Director: Ri Jae Sul
March 17, 2014
This report is effective as of 17 March 2014, the reported audit day. Certain subsequent events orcircumstances, which may occur between the audit report date and the time of reading this report, could have
an impact on the accompanying financial statements and notes covered in this report. Accordingly, the readersof this audit report should understand that there is a possibility that the enclosed audit may have to be revised
to reflect the impact of such subsequent events or circumstances, if they occur.
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5
์ฌ ๋ฌด ์ ํ
์ #$)๋น*๊ธฐ
!"#$ ๋ "# ์ "# ์ผ ๋ถํฐ
!"#$ ๋ #! ์ $# ์ผ ๊น์ง
์ #%)์ *๊ธฐ
!"#! ๋ "# ์ "# ์ผ ๋ถํฐ
!"#! ๋ #! ์ $# ์ผ ๊น์ง
+์ฒจ๋ถ๋ ์ฌ๋ฌด์ ํ๋ ๋น์ฌ๊ฐ ์์ฑํ ๊ฒ์ ๋๋ค"+
์ฃผ์ํ์ฌ ์ ํธ๋ฆฌ์จํฌ์ค์ผ์ด ๋ํ์ด์ฌ ์์ ์ง
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6
Financial Statements
14th Period
From 1 January 2013
To31 December 2013
13th Period
From 1 January 2012
To
31 December 2012
"Attached financial statements are provided by The
company"
Celltrion Healthcare Co., Ltd. CEO Seo Jung-jin
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7
์ฌ ๋ฌด ์ ํ ์ฌ ๋ฌด ์ ํ ํ
์ #& ๊ธฐ !"#$ ๋ #! ์ $# ์ผ ํ์ฌ ์ #$ ๊ธฐ !"#! ๋ #! ์ $# ์ผ ํ์ฌ
์ฃผ์ํ์ฌ ์ ํธ๋ฆฌ์จํฌ์ค์ผ์ด (๋จ์ + ์)
๊ณผ ๋ชฉ ์ #&(๋น) ๊ธฐ ์ #$(์ ) ๊ธฐ
์์ฐ
,* ์ ๋์์ฐ #-"&'-&."-#/"-./
. /&!-#'0-.'$-&1"
(#) ๋น์ข์์ฐ ##1-/1.-!"#-#&/ #.$-$$#-0.$-"$&
#* ํ๊ธ๋ฐํ๊ธ์ฑ์์ฐ(์ฃผ์ #&) !.-.$1-$1!-1.. #0-$10-&#"-..!
!* ๋จ๊ธฐ๋งค๋งค์ฆ๊ถ(์ฃผ์ 1-!1) 2 /-#0$-!/'-"0/
$* ๋จ๊ธฐํฌ์์์ฐ 2 $."-"""-"""
&* ๋งค์ถ์ฑ๊ถ(์ฃผ์ 0-#"-#&-#1-!&) '#-000-"1#-'!. ##.-0$&-&0.-0#&
๋์์ถฉ๋น๊ธ (0"-1$$-#$!) (#-#.0-$&&-0.0)
ํ์ฌ๊ฐ์นํ ์ธ์ฐจ๊ธ 2 ('#$-'/!-###)
1* ๋ฏธ์๊ธ(์ฃผ์ #&-#1) !/-''1-/&" $!-'''-//!
๋์์ถฉ๋น๊ธ (#.-$/!-"&") (#.-$/!-"&")
.* ๋ฏธ์์์ต(์ฃผ์ #1) .-1".-"1" !!-"0&-."&
'* ์ ๊ธ๊ธ &!.-"!!-'!' $"/-0!$-..&
/* ์ ๊ธ๋น์ฉ $$-"/#-"'0 #.-##&-&&'
0* ๋ถ๊ฐ๊ฐ์น์ธ๋๊ธ๊ธ #!-$""-'0"-11' '-!$.-'.#-#&#
#"* ๋น๊ธฐ๋ฒ์ธ์ธ์์ฐ(์ฃผ์ !") #.-01.-$'" !.1-&&/-0"&
##* ์ด์ฐ๋ฒ์ธ์ธ์์ฐ(์ฃผ์ !") &-1#.-1'0-&"1 #!-1"!-#1.-/$/
(!) ์ฌ๊ณ ์์ฐ(์ฃผ์ &-!$) 0$#-."$-0'0-1$/ .'/-/&'-'#"-&#.,,* ๋น์ ๋์์ฐ !&-0!'-"#&-$0. $-"#.-/.1-'1.
(#) ํฌ์์์ฐ #-0$$-.10-&!! !-!!'-"''-!!&
#* ์ฅ๊ธฐํฌ์์์ฐ(์ฃผ์ $) !-"""-""" !-"""-"""
!* ์ฅ๊ธฐ๋์ฌ๊ธ(์ฃผ์ #&-#1) !.0-1$'-$10 2
$* ์ง๋ถ๋ฒ์ ์ฉํฌ์์ฃผ์(์ฃผ์ .) #-..!-#!!-".$ !-!!1-"''-!!&
(!) ์ ํ์์ฐ(์ฃผ์ ') &#"-."0-"'' 1.&-!##-1!&
($) ๋ฌดํ์์ฐ(์ฃผ์ /) #$.-$.&-/1! &0-#'1-"""
(&) ๊ธฐํ๋น์ ๋์์ฐ !!-&&.-$/#-"&1 #'.-&"!-""/
#* ์ฅ๊ธฐ๋งค์ถ์ฑ๊ถ(์ฃผ์ 0-#"-#&-!&) !/-!1"-$/#-""" 2
๋์์ถฉ๋น๊ธ (1-/&"-!.'-.&$) 2
!* ์์ฐจ๋ณด์ฆ๊ธ 1-"""-""" #'.-!"/-"""
$* ์ฅ๊ธฐ๋ฏธ์์์ต(์ฃผ์ #&-#1) '"/-$"! 2
&* ์ด์ฐ๋ฒ์ธ์ธ์์ฐ(์ฃผ์ !") $"-110-$/. #0&-""/
์์ฐ์ด๊ณ #-"'!-$/'-#01-"/
! /&1-#0.-1$0-!".
๋ถ์ฑ
,* ์ ๋๋ถ์ฑ $1/-##'-0.1-"&. &".-.00-"0$-1#1
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8
Statement of Financial Position
14thPeriod December 31, 2013
13thPeriod December 31, 2012
Celltrion Healthcare Co., Ltd. (Unit: KRW)
Subject Period 14 (Present) Period 13 (Previous)
Assets
I. Working capital 1,047,460,180,68
6
842,179,673,450
(1) Current assets 115,856,201,148 163,331,963,034
1. Cash and cash equivalents (note14
26,635,352,566 19,359,410,662
2. Trading securities (note 5,25) - 8,193,287,098
3. Current assets - 360,000,000
4. Trade receivables(note9,10,14,15,24)
71,999,051,726 116,934,496,914
Allowance for bad debts (90,533,132) (1,169,344,969)
Present value after discount - (713,782,111)5. Accounts receivables(note 14,15) 28,775,840 32,777,882
Allowance for bad debts (16,382,040) (16,382,040)
6. Accrued revenue(note 15) 6,506,050 22,094,604
7. Advance payments 426,022,727 308,923,664
8. Prepaid expenses 33,081,079 16,114,447
9. Value added tax payment 12,300,790,557 7,236,761,141
10. Current tax assets(note 20) 16,956,370 265,448,904
11. Deferred tax assets (note 20) 4,516,579,405 12,502,156,838
(2) Inventories(note 4,23) 931,603,979,538 678,847,710,416
II. Non-current assets 24,927,014,396 3,016,865,756
(1) Investment assets 1,933,659,422 2,227,077,224
1. Long-term investment securities(note 3)
2,000,000 2,000,000
2. Long-term loans(Note 14,15) 269,537,359 -
3. Equity method investment (note
6)
1,662,122,063 2,225,077,224
(2) Tangible assets(note 7) 410,609,077 564,211,524
(3) Intangible assets(note 8) 136,364,852 49,175,000
(4) Other non-current assets 22,446,381,045 176,402,008
1. Long-term trade receivables(note9,10,14,24)
28,250,381,000 -
Allowance for bad debts (5,840,267,643) -
2. Cash deposit for lease 5,000,000 176,208,000
3. Long-term accrued income(note
14,15)
708,302 -
4. Deferred tax assets(note 20) 30,559,386 194,008
otal assets 1,072,387,195,08
2
845,196,539,206
Liabilities
I. Current liabilities 358,117,965,046 406,699,093,515
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9
#* ๋งค์ ์ฑ๋ฌด(์ฃผ์ 0-#1-!1) $$!-.""-"""-""" $.'-10$-$0"-$#&
ํ์ฌ๊ฐ์นํ ์ธ์ฐจ๊ธ (#.$-.'"-'0&) ($-!&0-../-.$$)
!* ๋ฏธ์ง๊ธ๊ธ(์ฃผ์ #&-#1-!1) $-0.#-!1/-$11 &-!..-100-#10
$* ๋ฏธ์ง๊ธ๋น์ฉ(์ฃผ์ #1-!1) #!-&.#-./0-&"0 /-"$"-.".-/&$
&* ์ ์๊ธ 0-!"#-"01-/#1 2
1* ๋จ๊ธฐ์ฐจ์ ๊ธ(์ฃผ์ ##-!1) 2 $"-"""-"""-"""
.* ์์๊ธ 1'-10!-!.# 1/-#.1-/$!,,* ๋น์ ๋๋ถ์ฑ &1&-."#-$1/-0!1 !"!-0./-/&1-'1.
#* ์ฅ๊ธฐ๋งค์ ์ฑ๋ฌด(์ฃผ์ 0-#1-!1) ."-"""-"""-""" 2
ํ์ฌ๊ฐ์นํ ์ธ์ฐจ๊ธ (/-/./-/#'-1"&) 2
!* ์ฅ๊ธฐ์ ์๊ธ(์ฃผ์ #1-!&) !!&-#"/-#$.-1#1 !"!-0./-/&1-'1.
$* ์ ํ์ฌ์ฑ(์ฃผ์ #!-#1-!1) 0"-"""-"""-""" 2
์ฌ์ฑ์ํํ ์ฆ๊ธ #$-"/&-"$#-!1" 2
์ ํ๊ถ์กฐ์ (#$-&"$-"##-!0$) 2
&* ์ ์ฃผ์ธ์๊ถ๋ถ์ฌ์ฑ(์ฃผ์ #!-#1-!1) 0"-"""-"""-""" 2
์ฌ์ฑ์ํํ ์ฆ๊ธ #$-"/&-"$#-!1" 2
์ ์ฃผ์ธ์๊ถ์กฐ์ (#$-&"$-"##-!0$) 2
๋ถ์ฑ์ด๊ณ /#!-'#0-$!$-0'# ."0-..'-0$0-!'#
์๋ณธ
,* ์๋ณธ๊ธ !-$0!-!#1-""" !-$0!-!#1-"""
#* ๋ณดํต์ฃผ์๋ณธ๊ธ(์ฃผ์ #.) #-1""-"""-""" #-1""-"""-"""
!* ์ฐ์ ์ฃผ์๋ณธ๊ธ(์ฃผ์ #.) /0!-!#1-""" /0!-!#1-"""
,,* ์๋ณธ์์ฌ๊ธ !0$-"0!-!&"-./" !0"-"'/-/.!-/0.
#* ์ฃผ์๋ฐํ์ด๊ณผ๊ธ(์ฃผ์ #.) !0"-"'/-/.!-/0. !0"-"'/-/.!-/0.
!* ์ ํ๊ถ๋๊ฐ(์ฃผ์ #!) #-1".-.//-/0! 2
$* ์ ์ฃผ์ธ์๊ถ๋๊ฐ(์ฃผ์ #!) #-1".-.//-/0! 2
,,,* ์๋ณธ์กฐ์ (11-$01-'&$-!"/) (1'-&&"-11"-!##)
#* ๊ฐ์์ฐจ์(์ฃผ์ #.) (10-$./-'/!-/0$) (10-$./-'/!-/0$)
!* ์ฃผ์์ ํ๊ถ(์ฃผ์ #0) $-0'$-"$0-./1 #-0!/-!$!-./!
,3* ๊ธฐํํฌ๊ด์์ต๋๊ณ์ก(์ฃผ์ #/) (!"#-/1"-'$0) 2
#* ์ง๋ถ๋ฒ์๋ณธ๋ณ๋(์ฃผ์ .) $-.&#-'!# 2
!* ๋ถ์์ง๋ถ๋ฒ์๋ณธ๋ณ๋(์ฃผ์ .) (!"1-&0!-&.") 2
3* ์ด์ต์์ฌ๊ธ #0-'/#-""0-$'/ &0/-"'!-!1"
#* ๋ฏธ์ฒ๋ถ์ด์ต์์ฌ๊ธ(์ฃผ์ #') #0-'/#-""0-$'/ &0/-"'!-!1"
์๋ณธ์ด๊ณ !10-..'-/'#-### !$1-1!/-100-0$1
๋ถ์ฑ๋ฐ์๋ณธ์ด๊ณ #-"'!-$/'-#01-"/
!/&1-#0.-1$0-!".
๋ณ์ฒจ ์ฌ๋ฌด์ ํ์ ๋ํ ์ฃผ์ ์ฐธ์กฐ
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10
1. Trade payable (Note 9,15,25) 332,600,000,000 367,593,390,314
Present value after discount (163,670,794) (3,249,668,633)
2. Account payable(Note 14,15,25) 3,961,258,355 4,266,599,159
3. Accrued expense(Note 15,25) 12,461,689,409 8,030,606,843
4. Advance payment 9,201,095,815 -
5. Short-term loans (Note 11,25) - 30,000,000,000
6. Deposits 57,592,261 58,165,832
II. Non-current liabilities 454,601,358,925 202,968,845,756
1. Long-term payable(Note 9,15,25) 60,000,000,000 -
Present value after discount (8,868,817,504) -
2. Long term advancepayment(note 15,24)
224,108,136,515 202,968,845,756
3. Convertible bonds(Note12,15,25)
90,000,000,000 -
Bond repayment premium 13,084,031,250 -
Adjustment of convertible rights (13,403,011,293) -
4. Bond with attached
warrants(Note 12,15,25)
90,000,000,000 -
Bond repayment premium 13,084,031,250 -
Adjustment of warrants (13,403,011,293) -
Total liabilities 812,719,323,971 609,667,939,271
Equity
I. Capital 2,392,215,000 2,392,215,000
1. Ordinary shares (note 16) 1,500,000,000 1,500,000,000
2. Preferred shares (Note 16) 892,215,000 892,215,000
II. Capital surplus 293,092,240,680 290,078,862,896
1. Share premium (Note 16) 290,078,862,896 290,078,862,896
2. Consideration for conversionrights (Note 12)
1,506,688,892 -
3. Consideration for warrants(Note12)
1,506,688,892 -
III. Capital adjustments (55,395,743,208) (57,440,550,211)
1. Loss from capital reduction(Note16)
(59,368,782,893) (59,368,782,893)
2. Stock options(Note 19) 3,973,039,685 1,928,232,682
IV. Accumulated othercomprehensive income(Note 18)
(201,850,739) -
1. Equity method investment (Note6
3,641,721 -
2. Negative equity method
investment (Note 6)
(205,492,460) -
V. Retained earnings 19,781,009,378 498,072,250
1. Unrealized retainedearnings(Note 17)
19,781,009,378 498,072,250
otal equity 259,667,871,111 235,528,599,935
otal liabilities and equity 1,072,387,195,082
845,196,539,206
Please see the appendix Notes of the Financial Statements.
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11
์ ์ต ๊ณ ์ฐ ์
์ #& ๊ธฐ !"#$ ๋ # ์ # ์ผ๋ถํฐ !"#$ ๋ #! ์ $# ์ผ๊น์ง
์ #$ ๊ธฐ !"#! ๋ # ์ # ์ผ๋ถํฐ !"#! ๋ #! ์ $# ์ผ๊น์ง
์ฃผ์ํ์ฌ ์ ํธ๋ฆฌ์จํฌ์ค์ผ์ด (๋จ์ + ์)
๊ณผ ๋ชฉ ์ #&(๋น) ๊ธฐ ์ #$(์ ) ๊ธฐ
,* ๋งค์ถ์ก(์ฃผ์ #1-!&) #&1-!/'-11$-'#& $$-/!"-$1#-'&"
,,* ๋งค์ถ์๊ฐ(์ฃผ์ #1-!.) ''-.1#-!&#-'.$ !/-/$0-&&1-'&"
,,,* ๋งค์ถ์ด์ด์ต .'-.$.-$##-01# &-0/"-0".-"""
,3* ํ๋งค๋น์๊ด๋ฆฌ๋น(์ฃผ์
'-/-#"-#$-#1-#0-!$-!'-!/)!/-$!"-&&$-#0. !'-$##-#/0-#/.
3* ์์ ์ด์ต(์์ค) $0-$#1-/./-'11 (!!-$$"-!/$-#/.)
3,* ์์ ์ธ์์ต #-'.&-.!$-.1! /-#1'-!'.-'$!
#* ์ด์์์ต(์ฃผ์ #"-#1) #-#&0-110-0". 1-//1-#$0-1.$
!* ๋ฐฐ๋น๊ธ์์ต(์ฃผ์ #1) &-#""-#$" 2
$* ์ธํ์ฐจ์ต #1!-#!$-.$/ #$-!#0-/'#
&* ์ธํํ์ฐ์ด์ต(์ฃผ์ #&) !#/-1&0-//! !."-$/0-!00
1* ๋จ๊ธฐ๋งค๋งค์ฆ๊ถํ๊ฐ์ด์ต(์ฃผ์ 1) 2 #-0'$-&$#-.&/
.* ๋จ๊ธฐ๋งค๋งค์ฆ๊ถ์ฒ๋ถ์ด์ต 0$-"/"-"## 2
'* ๊ธฐํ์ฉ์ญ์์ต(์ฃผ์ #1) ##!-"/&-$"$ #&-!..-"!!
/* ์ก์ด์ต $1-#!1-'/! #"-/$"-$!0
3,,* ์์ ์ธ๋น์ฉ #&-'/!-'#0-''& #'-$'0-/'$-&&/
#* ์ด์๋น์ฉ(์ฃผ์ #1) #!-"&.-"!1-!1" #!-00'-#.1-#$&
!* ์ ํ์์ฐ์ฒ๋ถ์์ค 2 #-!#"-#.'
$* ์ธํ์ฐจ์ &/#-$0$-.$1 &0-'$#-$!!
&* ์ธํํ์ฐ์์ค(์ฃผ์ #&) /#&-&#.-!#. &-$#&-1##-1$"
1* ๋จ๊ธฐ๋งค๋งค์ฆ๊ถ์ฒ๋ถ์์ค ##/-$'/-&"& 2
.* ์ง๋ถ๋ฒ์์ค(์ฃผ์ .) #-$!!-&#&-!#1 2
'* ๊ธฐํ์๋์์๊ฐ๋น 2 #.-$/!-"&"
/* ๊ธฐ๋ถ๊ธ 2 #""-"""
0* ์ก์์ค 0!-"1& ''$-!11
3,,,* ๋ฒ์ธ์ธ๋น์ฉ์ฐจ๊ฐ์ ์์ด์ต(์์ค) !.-!0'-''!-.$$ ($#-11!-/'0-0"!)
,4* ๋ฒ์ธ์ธ๋น์ฉ(์์ต)(์ฃผ์ !") '-"#&-/$1-1"1 ('-"".-/1/-0!!)
4* ๋น๊ธฐ์์ด์ต(์์ค) #0-!/!-0$'-#!/ (!&-1&.-"!"-0/")
4,* ์ฃผ๋น์์ต
#* ๊ธฐ๋ณธ์ฃผ๋น์์์ต(์ฃผ์ !#) &"-"&!
(/!-!$')์
๋ณ์ฒจ ์ฌ๋ฌด์ ํ์ ๋ํ ์ฃผ์ ์ฐธ์กฐ
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12
Statement of Comprehensive Income
Period 14: From January 1 2013 to December31 2013Period 13: From January 1 2012 to December31 2012
Celltrion Healthcare Co., Ltd. (Unit: KRW)
Subject Period 14 (Present) Period 13(Previous)
I. Revenue(Note 15,24) 145,287,553,71
33,820,351,740
II. Cost of sales(Note 15,26) 77,651,241,763 28,839,445,740
III. Gross profit 67,636,311,951 4,980,906,000
IV. Sales and administrative
expenses(Note 7,8,10,13,15,19,23,27,28) 28,320,443,196 27,311,189,186
V. Operating profit (loss) 39,315,868,755 (22,330,283,186 VI. Operating income 1,764,623,652 8,157,276,732
1. Interest income(note 10,15) 1,149,559,906 5,885,139,563
2. Dividend income(Note 15) 4,100,130 -
3. Currency arbitrage 152,123,638 13,219,871
4. Foreign currency translation gains 218,549,882 260,389,2995. Gains on trading securities(Note 5) - 1,973,431,648
6. Gain on disposal of trading securities 93,080,011 -
7. Other service revenue (Note 15) 112,084,303 14,266,022
8. Miscellaneous revenue 35,125,782 10,830,329
VII. Non-operating expenses 14,782,719,774 17,379,873,448
1. Interest expense(Note 15) 12,046,025,250 12,997,165,134
2. Loss on disposal of tangible assets - 1,210,167
3. Loss from repayment of foreign 481,393,635 49,731,322
4. Foreign currency transactions loss 814,416,216 4,314,511,530
5. Loss on disposal of trading securities 118,378,404 -6. Equity method loss (Note 6) 1,322,414,215 -
7. Other allowance of bad debts - 16,382,040
8. Donations - 100,000
9. Miscellaneous loss 92,054 773,255
VIII. Income before income tax (loss) 26,297,772,633 (31,552,879,902 IX. Income tax expenses (income) (Note 7,014,835,505 (7,006,858,922)
X. Net income (loss) 19,282,937,128 (24,546,020,980
XI. Earnings per share
1. Basic earnings per share(Note 21) 40,042 KRW (82,237) KRW
Please see the appendix Notes of the Financial Statements.
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13
์ ๋ณธ ๋ณ ๋ ํ
์ #& ๊ธฐ !"#$ ๋ # ์ # ์ผ๋ถํฐ !"#$ ๋ #! ์ $# ์ผ๊น์ง
์ #$ ๊ธฐ !"#! ๋ # ์ # ์ผ๋ถํฐ !"#! ๋ #! ์ $# ์ผ๊น์ง
์ฃผ์ํ์ฌ ์ ํธ๋ฆฌ์จํฌ์ค์ผ์ด (๋จ์ + ์)
๊ณผ ๋ชฉ ์ ๋ณธ ๊ธ ์ ๋ณธ
์์ฌ๊ธ
์ ๋ณธ
์กฐ ์
๊ธฐํํฌ๊ด
์์ต๋๊ณ์ก
์ด ์ต
์์ฌ๊ธ ์ด ๊ณ
!"#!*#*# (๋ณด๊ณ ๊ธ์ก) #-/&#-/#1-""" $.-.!$-##'-&#.(10-$./-'/!-/0$
)2 $&-'0#-"0$-#"& #$-//'-!&!-.!'
ํ๊ณ์ ์ฑ ๋ณ๊ฒฝ๋์ ํจ๊ณผ 2 2 2 2 (0-'&.-000-/'&) (0-'&.-000-/'&)
์์ ํ์๋ณธ #-/&#-/#1-""" $.-.!$-##'-&#.(10-$./-'/!-/0$
)2 !1-"&&-"0$-!$" &-#&"-!&!-'1$
์ ์์ฆ์ 11"-&""-""" !1$-&11-'&1-&/" 2 2 2 !1&-"".-#&1-&/"
์ฃผ์์ ํ๊ถ 2 2 #-0!/-!$!-./! 2 2 #-0!/-!$!-./!
๋น๊ธฐ์์์ค 2 2 2 2(!&-1&.-"!"-0/"
)
(!&-1&.-"!"-0/"
)
!"#!*#!*$# (์ ๊ธฐ๋ง) !-$0!-!#1-""" !0"-"'/-/.!-/0.
(1'-&&"-11"-!##
)2 &0/-"'!-!1" !$1-1!/-100-0$1
!"#$*#*# (๋ณด๊ณ ๊ธ์ก) !-$0!-!#1-""" !0"-"'/-/.!-/0.(1'-&&"-11"-!##
)2 &0/-"'!-!1" !$1-1!/-100-0$1
์ฃผ์์ ํ๊ถ 2 2 !-"&&-/"'-""$ 2 2 !-"&&-/"'-""$
์ ํ์ฌ์ฑ 2 #-1".-.//-/0! 2 2 2 #-1".-.//-/0!
์ ์ฃผ์ธ์๊ถ๋ถ์ฌ์ฑ 2 #-1".-.//-/0! 2 2 2 #-1".-.//-/0!
์ง๋ถ๋ฒ์๋ณธ๋ณ๋ 2 2 2 $-.&#-'!# 2 $-.&#-'!#
๋ถ์์ง๋ถ๋ฒ์๋ณธ๋ณ๋ 2 2 2 (!"1-&0!-&.") 2 (!"1-&0!-&.")
๋น๊ธฐ์์ด์ต 2 2 2 2 #0-!/!-0$'-#!/ #0-!/!-0$'-#!/
!"#$*#!*$# (๋น๊ธฐ๋ง) !-$0!-!#1-""" !0$-"0!-!&"-./"
(11-$01-'&$-!"/
) (!"#-/1"-'$0) #0-'/#-""0-$'/ !10-..'-/'#-###
๋ณ์ฒจ ์ฌ๋ฌด์ ํ์ ๋ํ ์ฃผ์ ์ฐธ์กฐ
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14
Statement of Changes in Equity
Period 14: From January 1 2013 to December31 2013Period 13: From January 1 2012 to December31 2012
Celltrion Healthcare Co., Ltd. (Unit: KRW)
Subject Capital stock Capital surplus Capitaladjustment
Accumulated
othercomprehensiveincome
Retainedearning Total
2012.1.1 (reported
amount)
1,841,815,000 36,623,117,41
6
(59,368,782,8
93)
- 34,791,093,10
4
13,887,242,62
7
Accumulatedeffects on changes
in accountingpolicies
- - - - (9,746,999,874)
(9,746,999,874)
Changes in equity 1,841,815,000 36,623,117,416
(59,368,782,893)
- 25,044,093,230
4,140,242,753
Rights issues 550,400,000 253,455,745,4
- - - 254,006,145,4
Stock options - - 1,928,232,682 - - 1,928,232,682Net loss - - - - (24,546,020,9
80(24,546,020,9
80
2012.12.31 (End ofthe previous
period)
2,392,215,000 290,078,862,896
(57,440,550,211) -
498,072,250 235,528,599,935
2013.1.1 (reportedamount)
2,392,215,000 290,078,862,896
(57,440,550,211)
- 498,072,250 235,528,599,935
Stock options - - 2,044,807,003 - - 2,044,807,003
Convertible bonds - 1,506,688,892 - - - 1,506,688,892
Bond warrants - 1,506,688,892 - - - 1,506,688,892
Investments ofe uit method
- - - 3,641,721 - 3,641,721
Negative equitymethod
- - - (205,492,460) - (205,492,460)
Net income - - - - 19,282,937,12 19,282,937,12
2013.12.31(Current periodending)
2,392,215,000 293,092,240,680
(55,395,743,208)
(201,850,739) 19,781,009,378
259,667,871,111
Please see the appendix Notes of the Financial Statements
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15
ํ ๊ธ ํ ๋ฆ ํ
์ #& ๊ธฐ !"#$ ๋ # ์ # ์ผ๋ถํฐ !"#$ ๋ #! ์ $# ์ผ๊น์ง
์ #$ ๊ธฐ !"#! ๋ # ์ # ์ผ๋ถํฐ !"#! ๋ #! ์ $# ์ผ๊น์ง
์ฃผ์ํ์ฌ ์ ํธ๋ฆฌ์จํฌ์ค์ผ์ด (๋จ์ + ์)
๊ณผ ๋ชฉ ์ #&(๋น) ๊ธฐ ์ #$(์ ) ๊ธฐ
,* ์์ ํ๋์ผ๋ก์ธํํ๊ธํ๋ฆ (#1"-"''-''0-#".) (#0$-0$.-"""-$#0)
#* ๋น๊ธฐ์์ด์ต(์์ค) #0-!/!-0$'-#!/ (!&-1&.-"!"-0/")
!* ํ๊ธ์์ ์ถ์ด์๋๋น์ฉ๋ฑ์๊ฐ์ฐ #.-."&-!'1-#"' #'-!&&-&"'-&!0
ํด์ง๊ธ์ฌ 1'&-100-'0# &00-1"1-111
๊ฐ๊ฐ์๊ฐ๋น #1/-&#"-/&& #1&-0'$-/#!
๋ฌดํ์์ฐ์๊ฐ๋น !#-/$'-.!$ 0-'"!-"""
๋์์๊ฐ๋น 1-#!.-0$1-!$" !&$-0&#-..0
๊ธฐํ์๋์์๊ฐ๋น 2 #.-$/!-"&"
์ธํํ์ฐ์์ค /#$-&!#-/#" &-#!"-$1/-&'"
๋จ๊ธฐ๋งค๋งค์ฆ๊ถ์ฒ๋ถ์์ค ##/-$'/-&"& 2
์ ํ์์ฐ์ฒ๋ถ์์ค 2 #-!#"-#.'
์ง๋ถ๋ฒ์์ค #-$!!-&#&-!#1 2
์ฃผ์๋ณด์๋น !-"&&-/"'-""$ #-0!/-!$!-./!
์ด์๋น์ฉ(ํ์ฌ๊ฐ์นํ ์ธ์ฐจ๊ธ ์๊ฐ) .-&!$-&'"-#/' #"-!'"-#"#-"$&
$* ํ๊ธ์์ ์ ์ด์๋์์ต๋ฑ์์ฐจ๊ฐ (#-$"'-0!#-'/") (&-0##-/$0-'0$)
์ธํํ์ฐ์ด์ต #'#-1&/-$!$ !."-$/0-!00
๋จ๊ธฐ๋งค๋งค์ฆ๊ถํ๊ฐ์ด์ต 2 #-0'$-&$#-.&/
๋จ๊ธฐ๋งค๋งค์ฆ๊ถ์ฒ๋ถ์ด์ต 0$-"/"-"## 2
์ด์์์ต(ํ์ฌ๊ฐ์นํ ์ธ์ฐจ๊ธ ์๊ฐ) #-"&$-!0$-&&. !-.'/-"#/-/&.
&* ์์ ํ๋์ผ๋ก์ธํ์์ฐ๋ถ์ฑ์๋ณ๋ (#/&-.1'-".0-1.#) (#/#-'!!-1&.-0'1)
๋งค์ถ์ฑ๊ถ์ ๊ฐ์(์ฆ๊ฐ) #.-""/-&/'-&0! (!/-1#!-$/.-0#&)
๋ฏธ์๊ธ์ ๊ฐ์ &-""!-"&! #!-&..-0'1
๋ฏธ์์์ต์ ๊ฐ์(์ฆ๊ฐ) #1-1//-11& (!!-"0&-."&)
์ ๊ธ๊ธ์ ๊ฐ์(์ฆ๊ฐ) (##'-"00-".$) #00-&&"-!0'
์ ๊ธ๋น์ฉ์ ์ฆ๊ฐ (#.-0..-.$!) (#!-.1/-"00)
๋ถ๊ฐ๊ฐ์น์ธ๋๊ธ๊ธ์ ์ฆ๊ฐ (1-".&-"!0-&#.) ('-!$.-'.#-#&#)
๋น๊ธฐ๋ฒ์ธ์ธ์์ฐ์ ๊ฐ์ !&/-&0!-1$& !-#"#-.$1-!&.
์ด์ฐ๋ฒ์ธ์ธ์์ฐ์ ๊ฐ์(์ฆ๊ฐ) .-00$-#1'-&"1 (.-#.#-'&"-&$0)
์ฌ๊ณ ์์ฐ์ ์ฆ๊ฐ (!1!-'1.-!.0-#!!) (!0/-#'#-1$&-"#')
์ฅ๊ธฐ๋ฏธ์์์ต์ ๊ฐ์(์ฆ๊ฐ) ('#&-!&&) &-#'"-"$$
๋งค์ ์ฑ๋ฌด์ ์ฆ๊ฐ(๊ฐ์) ($&-00$-$0"-$#&) #$'-"$$-$0"-$#&
๋ฏธ์ง๊ธ๊ธ์ ์ฆ๊ฐ(๊ฐ์) ($"1-/"'-"'#) !-'/"-.""-10/
๋ฏธ์ง๊ธ๋น์ฉ์ ์ฆ๊ฐ &-&$#-"/!-1.. .-$."-'1"-01&
์์๊ธ์ ๊ฐ์ (1'$-1'#) (&'$-#''-/.")
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Statement of Cash Flows
Period 14: From January 1 2013 to December31 2013Period 13: From January 1 2012 to December31 2012
Celltrion Healthcare Co., Ltd. (Unit: KRW)
Subject Period 14 (Present) Period 13(Previous)
I. Cash flows from operating activities (150,077,779,106)
(193,936,000,319)
1. Net profit ๏ผloss๏ผ 19,282,937,128 (24,546,020,980 2. Expenses occurred without cash flows 16,604,275,107 17,244,407,429
Retirement benefits 574,599,791 499,505,555
Depreciation 158,410,844 154,973,812
Amortization 21,837,623 9,702,000
Bad debts 5,126,935,230 243,941,669
Other allowance for bad debts - 16,382,040
Foreign currency exchange losses 813,421,810 4,120,358,470
Loss on disposal of trading securities 118,378,404 -Loss on disposal of tangible assets - 1,210,167
Loss on equity method investment 1,322,414,215 -
Shares compensation 2,044,807,003 1,928,232,682
Interest expense (current value discountamortization)
6,423,470,187 10,270,101,034
3. Earnings reduction without cashflows
(1,307,921,780) (4,911,839,793)
Gains on foreign currency exchange 171,548,323 260,389,299
Gains trading securities - 1,973,431,648
Gains on disposal of trading securities 93,080,011 -
Interest income (present value discountamortization)
1,043,293,446 2,678,018,846
4. Changes in assets and liabilities fromoperating activities
(184,657,069,561)
(181,722,546,975)
Decrease (Increase) in trade receivables 16,008,487,492 (28,512,386,914 Decrease in accounts receivable 4,002,042 12,466,975
Decrease (Increase) in accrued income 15,588,554 (22,094,604)
Decrease (Increase) in advance (117,099,063) 199,440,297
Increase in prepaid expenses (16,966,632) (12,658,099)
Decreases in value-added tax (5,064,029,416) (7,236,761,141)
Decrease in current tax assets 248,492,534 2,101,635,246Decrease (Increase) in deferred tax 6,993,157,405 (6,161,740,439)
Increase of inventories (252,756,269,122)
(298,171,534,017)
Decrease (Increase) in long-term (714,244) 4,170,033
Increase (Decrease) in trade payables (34,993,390,314
)
137,033,390,314
Increase (Decrease) in account payable (305,807,071) 2,780,600,598
Increase in accrued expenses 4,431,082,566 6,360,750,954
Decrease in deposits (573,571) (473,177,860)
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์ ์๊ธ์ ์ฆ๊ฐ 0-!"#-"01-/#1 2
์ฅ๊ธฐ์ ์๊ธ์ ์ฆ๊ฐ !#-#$0-!0"-'1
##-0""-!!#
์ฅ๊ธฐ๋งค์ ์ฑ๋ฌด์ ์ฆ๊ฐ 1#-#$#-#/!-&0
2
์ด์ฐ๋ฒ์ธ์ธ๋ถ์ฑ์ ๊ฐ์ 2 (#-"!1-$.$-
ํด์ง๊ธ์ ์ง๊ธ (1'&-100-'0#) (&00-1"1-1
,,* ํฌ์ํ๋์ผ๋ก์ธํํ๊ธํ๋ฆ '-$1$-'!#-"#" (/-/!.-1!#-/0#)
#* ํฌ์ํ๋์ผ๋ก์ธํํ๊ธ์ ์ ์ก /-'"&-#''-&.! .$-01.-"0#
๋จ๊ธฐ๋งค๋งค์ฆ๊ถ์ ์ฒ๋ถ /-#.'-0//-'"1 2
๋จ๊ธฐํฌ์์์ฐ์ ์ฒ๋ถ $."-"""-""" 2
์ง๋ถ๋ฒ์ ์ฉํฌ์์ฃผ์์ ์ฒ๋ถ #-//! 2
์ ํ์์ฐ์ ์ฒ๋ถ &-0'/-/'1 2
์์ฐจ๋ณด์ฆ๊ธ์ ๊ฐ์ #'#-!"/-""" &-".&-1&&
์ฅ๊ธฐ๋์ฌ๊ธ์ ํ์ 2 10-/0#-1&'
!* ํฌ์ํ๋์ผ๋ก์ธํํ๊ธ์ ์ถ์ก (#-$1"-&1.-&1!) (/-/0"-&''-0/!)
๋จ๊ธฐ๋งค๋งค์ฆ๊ถ์ ์ทจ๋ 2 .-!#0-/11-&1"
๋จ๊ธฐํฌ์์์ฐ์ ์ทจ๋ 2 $."-"""-"""
์ง๋ถ๋ฒ์ ์ฉํฌ์์ฃผ์์ ์ทจ๋ 0.#-$##-.'1 !-!"1-'1.-0'#
์ ํ์์ฐ์ ์ทจ๋ 0-'/'-!'! 1$-/.1-1.#
๋ฌดํ์์ฐ์ ์ทจ๋ #"0-"!'-&'1 1#-"""-"""
์ฅ๊ธฐ๋์ฌ๊ธ์ ์ฆ๊ฐ !'"-$$"-"$" 2
,,,* ์ฌ๋ฌดํ๋์ผ๋ก์ธํํ๊ธํ๋ฆ #1"-"""-"""-""" !!#-#".-#&1-&/"
#* ์ฌ๋ฌดํ๋์ผ๋ก์ธํํ๊ธ์ ์ ์ก !#0-'""-"""-""" !1&-"".-#&1-&/"
์ ์์ฆ์ 2 !1&-"".-#&1-&/"
๋จ๊ธฐ์ฐจ์ ๊ธ์ ์ฆ๊ฐ $0-'""-"""-""" 2
์ ํ์ฌ์ฑ์ ๋ฐํ 0"-"""-"""-""" 2
์ ์ฃผ์ธ์๊ถ๋ถ์ฌ์ฑ์ ๋ฐํ 0"-"""-"""-""" 2
!* ์ฌ๋ฌดํ๋์ผ๋ก์ธํํ๊ธ์ ์ถ์ก (.0-'""-"""-""") ($!-0""-"""-""")
๋จ๊ธฐ์ฐจ์ ๊ธ์ ๊ฐ์ .0-'""-"""-""" $!-0""-"""-"""
,3* ํ๊ธ์ ์ฆ๊ฐ(โ +โ ก+โ ข) '-!'1-0&#-0"& #/-$&$-.!$-!'"
3* ๊ธฐ์ด์ ํ๊ธ #0-$10-&#"-..! #-"#1-'/'-$0!
3,* ๊ธฐ๋ง์ ํ๊ธ !.-.$1-$1!-1.. #0-$10-&#"-..!
๋ณ์ฒจ ์ฌ๋ฌด์ ํ์ ๋ํ ์ฃผ์ ์ฐธ์กฐ
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Increase in advance payment 9,201,095,815 -
Increases in long term advance
payment
21,139,290,759 11,900,221,120
Increase in long-term payable 51,131,182,496 -
Decrease in deferred tax liabilities - (1,025,363,883)
Payment of severance (574,599,791) (499,505,555)
II. Cash flows from investing activities 7,353,721,010 (8,826,521,891)
1. Cash inflows from investing activities 8,704,177,462 63,956,091
Disposed of trading securities 8,167,988,705 -
Disposal of current assets 360,000,000 -
Disposal of shares based on equitymethod investment
1,882 -
Disposal of tangible assets 4,978,875 -
Reduction of rent deposit 171,208,000 4,064,544
Recovery of long-term loans - 59,891,547
2. Cash outflows from investing
activities
(1,350,456,452) (8,890,477,982)
Acquisition of trading securities - 6,219,855,450
Acquisition of current assets - 360,000,000
Acquisition based on equity methodinvestment
961,311,675 2,205,756,971
Acquisition of tangible assets 9,787,272 53,865,561
Acquisition of intangible assets 109,027,475 51,000,000
Increase in long-term loans 270,330,030 -
III. Cash flow from financing activities 150,000,000,000 221,106,145,480
1. Cash inflow from financing activities 219,700,000,000 254,006,145,480
Rights issue - 254,006,145,480
Increases in short-term loan 39,700,000,000 -
The issuance of convertible bonds 90,000,000,000 -
The issuance of bond warrants 90,000,000,000 -
2. Cash outflow from financing activities (69,700,000,000)
(32,900,000,000)
Decrease in short-term loan 69,700,000,000 32,900,000,000
IV. Increase in cash and cash 7,275,941,904 18,343,623,270
V. Cash basis 19,359,410,662 1,015,787,392
VI. Cash at ending balance 26,635,352,566 19,359,410,662
Please see the appendix Notes of the Financial Statements.
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์ฌ๋ฌด์ ํ์ ๋ํ ์ฃผ์ ์ #& ๊ธฐ !"#$ ๋ # ์ # ์ผ๋ถํฐ !"#$ ๋ #! ์ $# ์ผ๊น์ง
์ #$ ๊ธฐ !"#! ๋ # ์ # ์ผ๋ถํฐ !"#! ๋ #! ์ $# ์ผ๊น์ง
์ฃผ์ํ์ฌ ์ ํธ๋ฆฌ์จํฌ์ค์ผ์ด
#" ํ์ฌ์ ๊ฐ์
์ฃผ์ํ์ฌ ์ ํธ๋ฆฌ์จํฌ์ค์ผ์ด)์ดํ +๋น์ฌ+*๋ #,,, ๋ #& ์ &, ์ผ์ ์ค๋ฆฝ๋์ด ์์ฝํ ๋ฑ์
์ ์กฐ( ๊ฐ๊ณต ๋ฐ ํ๋งค๋ฅผ ์ฃผ์ ์์ ์ผ๋ก ํ๊ณ ์์ผ๋ฉฐ( ์ธ์ฒ๊ด์ญ์ ์ฐ์๊ตฌ ์์นด๋ฐ๋ฏธ๋ก์ ๋ณธ์ฌ๋ฅผ
๋ ๊ณ ์์ต๋๋ค"
๋น์ฌ๋ &'#' ๋ ## ์ &- ์ผ์๋ก ์ธ์ ๋ถํ ๋ฐฉ์์ ์ํด ํฌ์์ฌ์ ๋ถ๋ฌธ์ ๋ถํ ์ ์ค๋ฒ์ธ์ธ
์ฃผ์ ํ์ฌ ์ ํธ๋ฆฌ์จํ๋ฉ์ค๋ก ์ด์ ํ์์ต๋๋ค"
๋น๊ธฐ๋ง ํ์ฌ ์๋ณธ๊ธ์ ๋ณดํต์ฃผ #(-''(''' ์ฒ์( ์ฐ์ ์ฃผ .,&(&#- ์ฒ์์ด๋ฉฐ( ๋น๊ธฐ๋ง ํ์ฌ์ฃผ์
์ฃผ ์ฃผํํฉ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
์ฃผ ์ฃผ ๋ช ์์ ์ฃผ์์(์ฃผ) ์ง ๋ถ ์จ
๋ณดํต์ฃผ ์ฐ์ ์ฃผ ๋ณดํต์ฃผ ์ฐ์ ์ฃผ
์์ ์ง !&#-0"" #1-'.$ 1"*1.5 $*!05
678 89:,;< =>?;78?@ ,3-A*=* 2 #".-/"0 2 !!*$!5
,67 ,738@;B87; C*3* 2 $.-/$' 2 '*'"5
ํํธ๋ผ ! ํธ ์ฌ๋ชจํฌ์์ ๋ฌธํ์ฌ 2 #1-'.$ 2 $*!05
OEP โ ก PARTNERS CO2,738@;-
A*=*2 $-!'# 2 "*./5
๊ธฐํ ์ฃผ์ฃผ 1/-#"" 2 #!*#.5 2
ํฉ ๊ณ $""-""" #'/-&&$ .!*'!5 $'*!/5
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Notes to the Financial Statements
Period 14: From January 1 2013 to December31 2013Period 13: From January 1 2012 to December31 2012
Celltrion Healthcare Co., Ltd
1.Overview of The company
Celltrion
Celltrion healthcare (referred to as The company), was established on December 29, 1999. Its main business
is the manufacturing, processing and selling of Pharmaceuticals. The head office is located on Academy Street,
YeonSu District, Inchon City, Republic of Korea.
On November 25, 2010, The company split its investment department into a new legal entity, Celltrion Holdings.
So far at the end of this accounting period, equity capital includes ordinary shares of 1,500,000KRW andpreferred shares of 892,215KRW. Main shareholders are as follows:
Names of shareholders
Owned shares (shares) Ownership (%)
Ordinary share Preferred shares Ordinary share Preferred shares
Seo Jung-jin 241,900 15,763 50.56% 3.29%
ONE EQUITY PARTNERS IV,L.P. - 106,809 - 22.32%
ION INVESTMENT B.V. - 36,837 - 7.70%
Petra Private Equity Fund No. 2 - 15,763 - 3.29%
OEP โ ก PARTNERS CO-INVEST, L.P.
- 3,271 - 0.68%
Other shareholders 58,100 - 12.16% -
Total 300,000 178,443 62.72% 37.28%
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&" ์ฌ๋ฌด์ ํ ์์ฑ๊ธฐ์ค ๋ฐ ์ ์์ ์ธ ํ๊ณ์ ์ฑ
๋น์ฌ์ ์ ๊ธฐ์ฃผ์ฃผ์ดํ ์ ์ถ์ฉ ๋น๊ธฐ ์ฌ๋ฌด์ ํ๋ &'#$ ๋ % ์ #% ์ผ์ ๊ฐ์ต๋ ์ด์ฌํ์์
์ฌ์ค ์ ํ์ ๋์์ต๋๋ค"
๋น์ฌ๋ &'## ๋ # ์ # ์ผ ์ดํ์ ๊ฐ์ํ๋ ์ฐ์ฐจ๋ณด๊ณ ๊ธฐ๊ฐ๋ถํฐ ์ผ๋ฐ๊ธฐ์ ํ๊ณ๊ธฐ์ค์ ์ ์ฉํ๊ณ ์์ต๋๋ค" ์ผ๋ฐ๊ธฐ์ ํ๊ณ๊ธฐ์ค์ /์ฃผ์ํ์ฌ์ ์ธ๋ถ๊ฐ์ฌ์ ๊ดํ ๋ฒ๋ฅ /์
์ ์ฉ๋์๊ธฐ์ ์ค ํ๊ตญ ์ฑํ๊ตญ์ ํ๊ณ๊ธฐ์ค์ ๋ฐ๋ผ ํ๊ณ์ฒ๋ฆฌํ์ง ์๋ํ๋ ๊ธฐ์ ์ ์ ์ฉ๋๋
๊ธฐ์ค์ ๋๋ค"
์ฌ๋ฌด์ ํ ์์ฑ์ ์ ์ฉ๋ ์ ์์ ์ธ ํ๊ณ์ ์ฑ ์ ๋ด์ฉ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
)#* ํ๊ธ๋ฐํ๊ธ์ฑ์์ฐ
๋น์ฌ๋ ํตํ ๋ฐ ํ์ธ๋ฐํ์ํ ๋ฑ ํตํ๋์ฉ์ฆ๊ถ๊ณผ ๋น์ข์๊ธ( ๋ณดํต์๊ธ ๋ฐ ํฐ ๊ฑฐ๋๋น์ฉ์์ด ํ
๊ธ์ผ๋ก ์ ํ์ด ์ฉ์ดํ๊ณ ์ด์์จ ๋ณ๋์ ๋ฐ๋ฅธ ๊ฐ์น๋ณ๋์ด ์ค์ํ์ง ์์ ๊ธ์ต์ํ์ผ๋ก์ ์ทจ
๋๋น์ ๋ง๊ธฐ์ผ)๋๋ ์ํ์ผ*์ด % ๊ฐ์ ์ด๋ด์ธ ๊ฒ์ ํ๊ธ๋ฐํ๊ธ์ฑ์์ฐ์ผ๋ก ๋ถ๋ฅํ๊ณ
์์ต๋๋ค
"
)&* ๋์์ถฉ๋น๊ธ
๋น์ฌ๋ ๋ณด๊ณ ๊ธฐ๊ฐ์ข ๋ฃ์ผ ํ์ฌ ๋งค์ถ์ฑ๊ถ( ๋์ฌ๊ธ( ๋ฏธ์๊ธ ๋ฑ ๋ฐ์์ฑ๊ถ ์์ก์ ํ์๊ฐ๋ฅ์ฑ์ ๋
ํ ๊ฐ๋ณ๋ถ์ ๋ฐ ๊ณผ๊ฑฐ์ ๋์๊ฒฝํ์จ์ ํ ๋๋ก ํ์ฌ ์์๋๋ ๋์์ถ์ ์ก์ ๋์์ถฉ๋น๊ธ์ผ๋ก
์ค์ ํ๊ณ ์์ต๋๋ค"
)%* ์ฌ๊ณ ์์ฐ
๋น์ฌ๋ ๋ฏธ์ฐฉ๊ณ์ )๊ฐ๋ณ๋ฒ*์ ์ ์ธํ ์ฌ๊ณ ์์ฐ์ ์ด๋ํ๊ท ๋ฒ์ ์ํด ์ฐ์ ๋ ์ทจ๋์๊ฐ๋ฅผ ์ฌ๋ฌด
์ํํ๊ฐ์ก์ผ๋ก ํ๊ณ ์์ผ๋ฉฐ( ์ฐ์ค ๊ณ์๊ธฐ๋ก๋ฒ์ ์ํ์ฌ ์๋ ๋ฐ ๊ธ์ก์ ๊ณ์ฐํ๊ณ ๋งค ๊ธฐ๋ง
์ค์ง์ฌ๊ณ ์กฐ์ฌ๋ฅผ ์ค์ํ์ฌ ๊ทธ ๊ธฐ๋ก์ ์กฐ์ ํ๊ณ ์์ต๋๋ค" ๋ํ( ๋ณด๊ณ ๊ธฐ๊ฐ์ข ๋ฃ์ผ ํ์ฌ ์ฌ๊ณ ์
์ฐ์ ์๊ฐ)์์คํ๊ฐ๋ฅ๊ฐ์ก*๊ฐ ์ทจ๋์๊ฐ๋ณด๋ค ํ๋ฝํ ๊ฒฝ์ฐ์๋ ์๊ฐ๋ฅผ ์ฌ๋ฌด์ํํ๊ฐ์ก์ผ๋ก ํ
๊ณ ์์ต๋๋ค" ์ฌ๊ณ ์์ฐ์ ์ ๊ฐ๋ฒ ์ ์ฉ์ ํญ๋ชฉ๋ณ๋ก ํ๊ณ ์์ผ๋ฉฐ ์ฌ๊ณ ์์ฐ์ ์ ๊ฐ๋ฒ ์ ์ฉ์ผ๋ก
๋ฐ์ํ๋ ์ฌ๊ณ ์์ฐํ๊ฐ์์ค์ ๋นํด ์ฌ๊ณ ์์ฐ์์ ์ฐจ๊ฐํ๋ ํ์์ผ๋ก ํ์ํ๊ณ ์ด๋ฅผ ๋งค์ถ์
๊ฐ์ ๊ฐ์ฐํ๊ณ ์์ต๋๋ค" ํํธ(์ ๊ฐ๋ฒ์ ์ ์ฉ์ ๋ฐ๋ฅธ ํ๊ฐ์์ค์ ์ด๋ํ๋ ์ํฉ์ด ํด์๋์ด
์๋ก์ด ์๊ฐ๊ฐ ์ฅ๋ถ๊ธ์ก๋ณด๋ค ์์นํ ๊ฒฝ์ฐ์๋ ์ต์ด์ ์ฅ๋ถ๊ธ์ก์ ์ด๊ณผํ์ง ์๋ ๋ฒ์ ๋ด์
์ ํ๊ฐ์์ค์ ํ์ ํ๊ณ ์์ผ๋ฉฐ( ์ด๋ฌํ ์ฌ๊ณ ์์ฐํ๊ฐ์์ค์ ํ์ ์ ๋งค์ถ์๊ฐ์์ ์ฐจ๊ฐํ๊ณ ์์ต๋๋ค"
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2. Standards of financial statement and significant accounting policies
The annual report was submitted to the board of directors on March 13, 2014
The general accounting standard has been applied to financial statements of The Group since January 1, 2011.
General accounting standard is applicable to the companies, which adopt External Audit Law but without the
K-IFRS accounting treatment.
The main contents of the principal accounting policies applied to the financial statements are as follows:
(1) Cash and cash equivalents
Currency, current deposits, and/or ordinary deposits are recognized as cash and cash equivalents. Notably, the
securities and short term financial products, which can be easily converted to cash without large transaction
costs and have a relatively stable value under changing interest rates, are recognized as cash and cash
equivalents, if the contract period (repayment period) is less than three months.
(2) Allowance for bad debts
The company separately analyzed the recovery possibility of the balance of the bonds, loans, and trade
receivables before the report termination date, and set the estimated loan loss as reserves for bad debt,according to the previous experiences of loan loss prediction.
(3) Inventories
The company uses the moving average method to assess the inventories by acquisition cost, except for
materials in transit. The quantities and amount of inventories are calculated by the perpetual inventory
method. Inventory examinations are conducted and modifications are recorded at the end of the period.
In addition, as of the end of the reporting period, if the market value of the inventories is lower than the
acquisition cost, inventories shall be stated at the market value. The inventories are stated by the low cost
method, the lower amount between the cost and Net Realizable Value (NRV) is listed, and this revaluation loss
should be added into the cost of sales.
On the other hand, the amount of reversal of any write-down of inventories, arising froman increase in net
realizable value, shall be reversed to the previous allowance account within the scope of the initial amount.
This write-down of revaluation loss is eliminated from the cost of sales.
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)$* ์ ๊ฐ์ฆ๊ถ )์ง๋ถ๋ฒ์ ์ฉํฌ์์ฃผ์ ์ ์ธ*
๋น์ฌ๋ ์ ๊ฐ์ฆ๊ถ์ ์ต์ด์ธ์์ ์ ๊ฐ์ฆ๊ถ ์ทจ๋์ ์ํ์ฌ ์ ๊ณตํ๊ฑฐ๋ ์์ทจํ ๋๊ฐ์ ์์ฅ๊ฐ๊ฒฉ
์ ์ทจ๋๊ณผ ์ง์ ๊ด๋ จ๋๋ ๊ฑฐ๋์๊ฐ)์ต์ด์ธ์์ดํ ๊ณต์ ๊ฐ์น์ ๋ณ๋์ ๋น๊ธฐ์์ต์ผ๋ก ์ธ์ํ๋
๋จ๊ธฐ๋งค๋งค์ฆ๊ถ ๋ฑ์ ์ ์ธ*๋ฅผ ๊ฐ์ฐํ์ฌ ๊ณต์ ๊ฐ์น๋ก ์ธก์ ํ๊ณ ์์ต๋๋ค" ๋ํ( ์ ๊ฐ์ฆ๊ถ์ ์ทจ
๋๋ชฉ์ ๊ณผ ์ฑ๊ฒฉ์ ๋ฐ๋ผ ๋จ๊ธฐ๋งค๋งค์ฆ๊ถ( ๋งค๋๊ฐ๋ฅ์ฆ๊ถ( ๋ง๊ธฐ๋ณด์ ์ฆ๊ถ์ผ๋ก ๋ถ๋ฅํ๊ณ ์์ต๋๋ค"
ํํธ( ๋น์ฌ๋ ์ ๊ฐ์ฆ๊ถ์ ์ฒ๋ถ์ ์คํ์์ต์ ๊ณ์ฐํ๊ธฐ ์ํ ์ ๊ฐ์ฆ๊ถ์ ์๊ฐ ๊ฒฐ์ ๋ฐฉ๋ฒ์ผ๋ก
์ฑ๋ฌด์ฆ๊ถ์ ๋ํ์ฌ๋ ๊ฐ๋ณ๋ฒ( ์ง๋ถ์ฆ๊ถ์ ๋ํ์ฌ๋ ์ด๋ํ๊ท ๋ฒ์ ์ ์ฉํ๊ณ ์์ต๋๋ค"
๋น์ฌ๊ฐ ์ ์ฉํ๊ณ ์๋ ๋ถ๋ฅ๋ณ ์ ๊ฐ์ฆ๊ถ์ ํ๊ณ์ฒ๋ฆฌ ๋ด์ญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
#* ๋จ๊ธฐ๋งค๋งค์ฆ๊ถ
๋น์ฌ๋ ์ฃผ๋ก ๋จ๊ธฐ๊ฐ ๋ด์ ๋งค๋งค์ฐจ์ต์ ๋ชฉ์ ์ผ๋ก ๋งค์์ ๋งค๋๊ฐ ์ ๊ทน์ ์ด๊ณ ๋น๋ฒํ๊ฒ ์ด๋ฃจ์ด
์ง๋ ์ ๊ฐ์ฆ๊ถ)๋จ๊ธฐ์ ์ธ ์ด์ต์ ํ๋ํ ๋ชฉ์ ์ผ๋ก ์ด์ฉ๋๋ ๊ฒ์ด ๋ถ๋ช ํ ์ฆ๊ถํฌํธํด๋ฆฌ์ค๋ฅผ
๊ตฌ์ฑํ๋ ์ ๊ฐ์ฆ๊ถ ํฌํจ*์ ๋จ๊ธฐ๋งค๋งค์ฆ๊ถ์ผ๋ก ๋ถ๋ฅํ๊ณ ์์ต๋๋ค" ๋จ๊ธฐ๋งค๋งค์ฆ๊ถ์ ๊ณต์ ๊ฐ
์น๋ก ํ๊ฐํ๊ณ ์์ผ๋ฉฐ( ๋จ๊ธฐ๋งค๋งค์ฆ๊ถ์ ๋ํ ๋ฏธ์คํ๋ณด์ ์์ต์ ๋จ๊ธฐ๋งค๋งค์ฆ๊ถํ๊ฐ์ด์ต)์์ค
*์ ๊ณผ๋ชฉ์ผ๋ก ํ์ฌ ์์ ์ธ์์ต)๋น์ฉ*์ผ๋ก ํ์ํ๊ณ ์์ต๋๋ค"
&* ๋ง๊ธฐ๋ณด์ ์ฆ๊ถ
๋น์ฌ๋ ๋ง๊ธฐ๊ฐ ํ์ ๋ ์ฑ๋ฌด์ฆ๊ถ์ผ๋ก์ ์ํ๊ธ์ก์ด ํ์ ๋์๊ฑฐ๋ ํ์ ์ด ๊ฐ๋ฅํ ์ฑ๋ฌด์ฆ๊ถ์
๋ง๊ธฐ๊น์ง ๋ณด์ ํ ์ ๊ทน์ ์ธ ์๋์ ๋ฅ๋ ฅ์ด ์๋ ๊ฒฝ์ฐ์๋ ํฌ์์์ฐ์ธ ๋ง๊ธฐ๋ณด์ ์ฆ๊ถ์ผ๋ก ๋ถ๋ฅ
ํ๊ณ ์์ต๋๋ค" ๋ค๋ง( ๋ณด๊ณ ๊ธฐ๊ฐ์ข ๋ฃ์ผ๋ก๋ถํฐ # ๋ ์ด๋ด์ ๋ง๊ธฐ๊ฐ ๋๋ํ๋ ๋ง๊ธฐ๋ณด์ ์ฆ๊ถ์
์ ๋์์ฐ์ผ๋ก ๋ถ๋ฅํ๊ณ ์์ต๋๋ค"
๋ง๊ธฐ๋ณด์ ์ฆ๊ถ์ ์๊ฐํ์๊ฐ๋ก ํ๊ฐํ์ฌ ์ฌ๋ฌด์ํํ์ ํ์ํ๊ณ ์์ผ๋ฉฐ( ์๊ฐํ์๊ฐ๋ก ์ธก์
ํ ๋์๋ ์ฅ๋ถ๊ธ์ก๊ณผ ๋ง๊ธฐ์ก๋ฉด๊ธ์ก์ ์ฐจ์ด๋ฅผ ์ํ๊ธฐ๊ฐ์ ๊ฑธ์ณ ์ ํจ์ด์์จ๋ฒ์ ์ํ์ฌ ์๊ฐ
ํ์ฌ ์ทจ๋์๊ฐ์ ์ด์์์ต์ ๊ฐ๊ฐํ๊ณ ์์ต๋๋ค"
%* ๋งค๋๊ฐ๋ฅ์ฆ๊ถ
๋น์ฌ๋ ๋จ๊ธฐ๋งค๋งค์ฆ๊ถ์ด๋ ๋ง๊ธฐ๋ณด์ ์ฆ๊ถ์ผ๋ก ๋ถ๋ฅ๋์ง ์๋ํ๋ ์ ๊ฐ์ฆ๊ถ์ ๋งค๋๊ฐ๋ฅ์ฆ๊ถ์ผ
๋ก ๋ถ๋ฅํ๊ณ ์์ต๋๋ค" ๋ค๋ง( ๋ณด๊ณ ๊ธฐ๊ฐ์ข ๋ฃ์ผ๋ก๋ถํฐ # ๋ ๋ด์ ๋ง๊ธฐ๊ฐ ๋๋ํ๊ฑฐ๋ ๋๋ ๋งค๋
๋ฑ์ ์ํ์ฌ ์ฒ๋ถํ ๊ฒ์ด ๊ฑฐ์ ํ์คํ ๋งค๋๊ฐ๋ฅ์ฆ๊ถ์ ์ ๋์์ฐ์ผ๋ก ๋ถ๋ฅํ๊ณ ์์ต๋๋ค"
๋งค๋๊ฐ๋ฅ์ฆ๊ถ์ ๊ณต์ ๊ฐ์น๋ฅผ ์ฌ๋ฌด์ํํ๊ฐ์ก์ผ๋ก ํ๊ณ ์์ต๋๋ค" ๋งค๋๊ฐ๋ฅ์ฆ๊ถ์ ๋ํ ๋ฏธ์ค
ํ๋ณด์ ์์ต์ ๋งค๋๊ฐ๋ฅ์ฆ๊ถํ๊ฐ์์ต์ ๊ณผ๋ชฉ์ผ๋ก ํ์ฌ ์๋ณธํญ๋ชฉ ์ค ๊ธฐํํฌ๊ด์์ต๋๊ณ์ก์ผ๋ก
์ฒ๋ฆฌํ๊ณ ์์ผ๋ฉฐ( ๋นํด ๋งค๋๊ฐ๋ฅํ๊ฐ์์ต์ ๋์ ๊ธ์ก์ ํด๋น ๋งค๋๊ฐ๋ฅ์ฆ๊ถ์ ์ฒ๋ถํ๊ฑฐ๋ ์
์์ฐจ์์ ์ธ์ํ๋ ์์ ์ ์ผ๊ดํ์ฌ ๋งค๋๊ฐ๋ฅ์ฆ๊ถ์ฒ๋ถ์์ต ๋๋ ๋งค๋๊ฐ๋ฅ์ฆ๊ถ์์์ฐจ์์
๋ฐ์ํ๊ณ ์์ต๋๋ค" ๋ค๋ง( ๋งค๋๊ฐ๋ฅ์ฆ๊ถ ์ค ์์ฅ์ฑ์ด ์๋ ์ง๋ถ์ฆ๊ถ์ ๊ณต์ ๊ฐ์น๋ฅผ ์ ๋ขฐ์ฑ ์
๊ฒ ์ธก์ ํ ์ ์๋ ๊ฒฝ์ฐ์๋ ์ทจ๋์๊ฐ๋ก ํ๊ฐํ๊ณ ์์ต๋๋ค'
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(4) Securities (equity method investments exclusive)On the initial recognition of the marketable securities, besides the market value of the securities, the transactioncost shall also be recognized as the fair value of the securities (excluding the short-term trading securities whichtakes the changes of fair value as current gain or loss after initial recognition)
In addition, securities can be classified as short-term trading securities, held-to-maturity securities, available-for-sale securities, based on the aims and properties. Meanwhile, when selling the securities, The company uses
specific identification methods (identified cost method) on identifying the debt securities and uses the movingaverage method on measuring the equity securities for cost decision methods to calculate the realized profit andloss.
1) Short-term trading securities
The marketable securities that the company frequently buys and sells in order to acquire short-term trading
differences are recognized as short-term trading securities (this includes trading securities aimed for short-termprofit). The short-term trading securities are valued using fair value accounting. During the evaluation, theunrealized revaluation reserves should be added to or deducted from the trading securities valuation gains
(losses) account and recognized as non-operating income.
2) Held-to-maturity securities
The held-to-maturity securities are non-derivative financial assets that have either fixed or determinablepayments and a fixed maturity, for which the company has both the ability and intention to hold to maturity.
However, if the time to maturity is within one year, held-to-maturity securities are classified as current assets.
The value of held-to-maturity securities based on the amortization cost method will be recognized in thefinancial statement. The differences between book value and par value should be amortized based on theeffective interest method. The amortized difference will be added or subtracted from the acquisition cost andinterest income.
3) Available-for-sale securities
This Group encompasses the securities, which are not classified as short-term trading securities or held-to-maturity securities, into available-for-sale securities. However, the available-for-sale securities disposed of one
year from the reporting date are classified as current assets.
The company recognizes asset available-for-sale securities at the fair value in the financial statement.
The unrealized gain or loss of available-for-sale securities is recognized as the other accumulated
comprehensive income in gain or loss from valuation of available-for-sale securities. The aggregated value of
gain or loss of available-for-sale securities is recognized in the gain or loss on disposal of available-for-sale
securities, or asset impairment losses of available-for-sale securities when selling the available-for-sale
securities or recognizing asset impairment losses. However, when the fair value of non-marketable equity
security, as a part of available-for-sale securities, is unable to be measured reliably, it is evaluated with the
first acquisition cost.
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$* ์ ๊ฐ์ฆ๊ถ ์์์ฐจ์
๋น์ฌ๋ ์์์ฐจ์์ ๋ฐ์์ ๋ํ ๊ฐ๊ด์ ์ธ ์ฆ๊ฑฐ๊ฐ ์๋์ง ๋ณด๊ณ ๊ธฐ๊ฐ์ข ๋ฃ์ผ๋ง๋ค ํ๊ฐํ์ฌ ์ ๊ฐ
์ฆ๊ถ์ ํ์๊ฐ๋ฅ์ก์ด ์ฑ๋ฌด์ฆ๊ถ์ ์๊ฐํ์๊ฐ ๋๋ ์ง๋ถ์ฆ๊ถ์ ์ทจ๋์๊ฐ๋ณด๋ค ์์ ๊ฒฝ์ฐ์๋
์์์ฐจ์์ด ๋ถํ์ํ๋ค๋ ๋ช ๋ฐฑํ ๋ฐ์ฆ์ด ์๋ ํ ์์์ฐจ์์ ์ธ์ํ์ฌ ๋ง๊ธฐ๋ณด์ ์ฆ๊ถ)๋๋
๋งค๋๊ฐ๋ฅ์ฆ๊ถ*์์์ฐจ์์ ๊ณผ๋ชฉ์ผ๋ก ํ์ฌ ์์ ์ธ๋น์ฉ์ ๋ฐ์ํ๊ณ ์์ต๋๋ค" ๋ํ( ์์์ฐจ์
์ ํ๋ณต์ด ์์์ฐจ์ ์ธ์ ํ์ ๋ฐ์ํ ์ฌ๊ฑด๊ณผ ๊ฐ๊ด์ ์ผ๋ก ๊ด๋ จ๋ ๊ฒฝ์ฐ( ๋ง๊ธฐ๋ณด์ ์ฆ๊ถ ๋๋ ์๊ฐ๋ก ํ๊ฐํ๋ ๋งค๋๊ฐ๋ฅ์ฆ๊ถ์ ๊ฒฝ์ฐ์๋ ํ๋ณต๋ ๊ธ์ก์ ๋ง๊ธฐ๋ณด์ ์ฆ๊ถ)๋๋ ๋งค๋๊ฐ๋ฅ์ฆ๊ถ
*์์์ฐจ์ํ์ ์ ๊ณผ๋ชฉ์ผ๋ก ํ์ฌ ์์ ์ธ์์ต์ผ๋ก ์ธ์ํ๋( ํ๋ณต ํ ์ฅ๋ถ๊ธ์ก์ด ๋น์ด์ ์์
์ฐจ์์ ์ธ์ํ์ง ์์๋ค๋ฉด ํ๋ณต์ผ ํ์ฌ์ ์๊ฐํ์๊ฐ)๋งค๋๊ฐ๋ฅ์ฆ๊ถ์ ๊ฒฝ์ฐ ์ทจ๋์๊ฐ*๊ฐ ๋
์์ ๊ธ์ก์ ์ด๊ณผํ์ง ์๋๋ก ํ๋ฉฐ( ๊ณต์ ๊ฐ์น๋ก ํ๊ฐํ๋ ๋งค๋๊ฐ๋ฅ์ฆ๊ถ์ ๊ฒฝ์ฐ์๋ ์ด์ ์
์ธ์ํ์๋ ์์์ฐจ์ ๊ธ์ก์ ํ๋๋ก ํ์ฌ ํ๋ณต๋ ๊ธ์ก์ ๋งค๋๊ฐ๋ฅ์ฆ๊ถ์์์ฐจ์ํ์ ์ ๊ณผ๋ชฉ
์ผ๋ก ํ์ฌ ์์ ์ธ์์ต์ผ๋ก ์ธ์ํ๊ณ ์์ต๋๋ค"
-* ์ ๊ฐ์ฆ๊ถ์ ์ฌ๋ถ๋ฅ
๋จ๊ธฐ๋งค๋งค์ฆ๊ถ์ ๋ค๋ฅธ ์ ๊ฐ์ฆ๊ถ๊ณผ๋ชฉ์ผ๋ก ๋๋ ๋ค๋ฅธ ์ ๊ฐ์ฆ๊ถ๊ณผ๋ชฉ์ ๋จ๊ธฐ๋งค๋งค์ฆ๊ถ์ผ๋ก ์ฌ๋ถ
๋ฅํ ์ ์์ผ๋( ๋ค๋ง ๋๋ฌธ ์ํฉ์์ ๋ ์ด์ ๋จ๊ธฐ๊ฐ ๋ด์ ๋งค๋งค์ฐจ์ต์ ๋ชฉ์ ์ผ๋ก ๋ณด์ ํ์ง ์ ๋ ๋จ๊ธฐ๋งค๋งค์ฆ๊ถ์ ๋งค๋๊ฐ๋ฅ์ฆ๊ถ์ด๋ ๋ง๊ธฐ๋ณด์ ์ฆ๊ถ์ผ๋ก ๋ถ๋ฅํ ์ ์์ผ๋ฉฐ( ๋จ๊ธฐ๋งค๋งค์ฆ๊ถ์ด
์์ฅ์ฑ์ ์์คํ ๊ฒฝ์ฐ์๋ ๋งค๋๊ฐ๋ฅ์ฆ๊ถ์ผ๋ก ๋ถ๋ฅํ๊ณ ์์ต๋๋ค"
๋จ๊ธฐ๋งค๋งค์ฆ๊ถ์ ๋งค๋๊ฐ๋ฅ์ฆ๊ถ์ด๋ ๋ง๊ธฐ๋ณด์ ์ฆ๊ถ์ผ๋ก ์ฌ๋ถ๋ฅํ๋ ๊ฒฝ์ฐ์๋ ์ฌ๋ถ๋ฅ์ผ
ํ์ฌ์ ๊ณต์ ๊ฐ์น๋ฅผ ์๋ก์ด ์ทจ๋์๊ฐ๋ก ๋ณด๋ฉฐ( ์ฌ๋ถ๋ฅ์ผ๊น์ง์ ๋ฏธ์คํ๋ณด์ ์์ต์
๋น๊ธฐ์์ต์ผ๋ก ์ธ์ ํ๊ณ ์์ต๋๋ค"
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4) Securities Impairment
The company assesses the occurrence of impairment loss at each deadline of the report. If the recoverable
amount of the security is less than the acquisition cost of the equity securities or the amortized cost of the debt
securities, the impairment loss of the held-to-maturity securities (or available-for-sale securities) is classified as
non-operating expenses. If the recovery of the impairment is objectively related to an event occurring after the
recording of the impairment loss, the reversal amount of the held-to-maturity or available-for-sale securities shall
be classified as impairment loss reversals and be recorded in the account of non-operating income.
If the accounting book amount after recovery does not recognize impairment losses of assets, it should not
exceed the amortized cost(in the case of available-for-sale securities is the first acquisition cost)which is the price
on the day of recovery.
The fair value of the available-for-sale securities should be extended based on the impairment loss recorded
previously and the recovered amount should be classified as impairment loss reversal and recorded in non-
operating income.
5) Reclassification of securities
Short-term trading securities can be reclassified to other financial assets, but there are rare circumstances
where other financial assets can be reclassified as short-term trading securities. If the purpose of holding
short-term trading securities is not acquiring the differences, then itโs acceptable to reclassify the short-term
trading securities as held-to-maturity securities or available-for-sale securities. If the short-term trading
securities are not marketable, it should be reclassified as available-for-sale securities.
When reclassifying the short-term trading securities as available-for-sale securities or held-to-maturity
securities, the fair value from the reclassification date can be recorded as the new acquisition cost, and the
unrecorded gains or losses until the reclassified date should be recorded in the current period.
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)-* ์ง๋ถ๋ฒ์ ์ฉํฌ์์ฃผ์
๋น์ฌ๋ ์ ์์ ์ธ ์ํฅ๋ ฅ์ ๊ฐ๋ ํผํฌ์๊ธฐ์ )์ดํ +์ง๋ถ๋ฒํผํฌ์๊ธฐ์ +*์ ๋ํ ์ง๋ถ์ํ์ ๋
ํ์ฌ๋ ์ง๋ถ๋ฒ์ ์ ์ฉํ์ฌ ํ๊ฐํ๊ณ ์์ต๋๋ค"
#* ์ง๋ถ๋ณ๋์ก์ ํ๊ณ์ฒ๋ฆฌ
๋น์ฌ๋ ์ง๋ถ๋ฒ ์ ์ฉ์ ์ง๋ถ๋ฒํผํฌ์๊ธฐ์ ์ ์์์ฐ๋ณ๋์ก ์ค ๋น์ฌ์ ์ง๋ถ์จ์ ํด๋นํ๋ ๊ธ์ก
)์ดํ +์ง๋ถ๋ณ๋์ก+*์ ์ง๋ถ๋ฒํผํฌ์๊ธฐ์ ์ ์์์ฐ๊ธ์ก ๋ณ๋์ ์์ฒ์ ๋ฐ๋ผ ํ๊ณ์ฒ๋ฆฌํ๊ณ ์
์ต๋๋ค" ์ฆ, โ ์ง๋ถ๋ฒํผํฌ์๊ธฐ์ ์ ๋น๊ธฐ์์ด์ต)์์ค*์ผ๋ก ์ธํ์ฌ ๋ฐ์ํ ์ง๋ถ๋ณ๋์ก์ ์ง๋ถ
๋ฒ์ด์ต)์์ค*์ ๊ณผ๋ชฉ์ผ๋ก ํ์ฌ ์์ ์ธ์์ต)๋น์ฉ*์ผ๋ก, โก ์ง๋ถ๋ฒํผํฌ์๊ธฐ์ ์ ์ ๊ธฐ์ด์์ด์ต
์์ฌ๊ธ์ ๋ณ๋์ผ๋ก ์ธํ ์ง๋ถ๋ณ๋์ก์ )๋ถ์*์ง๋ถ๋ฒ์ด์ต์์ฌ๊ธ๋ณ๋์ ๊ณผ๋ชฉ์ผ๋ก ํ์ฌ ์ ๊ธฐ์ด
์์ด์ต์์ฌ๊ธ์ผ๋ก, โข ์ง๋ถ๋ฒํผํฌ์๊ธฐ์ ์ ๋น๊ธฐ์์์ต ๋ฐ ์ ๊ธฐ์ด์์ด์ต์์ฌ๊ธ์ ์ ์ธํ ์
๋ณธ์ ์ฆ๊ฐ ๋๋ ๊ฐ์๋ก ์ธํ์ฌ ๋ฐ์ํ ์ง๋ถ๋ณ๋์ก์ )๋ถ์*์ง๋ถ๋ฒ์๋ณธ๋ณ๋์ ๊ณผ๋ชฉ์ผ๋ก ํ์ฌ
๊ธฐํํฌ๊ด์์ต๋๊ณ์ก์ผ๋ก ์ฒ๋ฆฌํ๊ณ ์์ต๋๋ค" ๋ค๋ง( ์ง๋ถ๋ฒํผํฌ์๊ธฐ์ ์ ์ ๊ธฐ์ด์์ด์ต์์ฌ๊ธ
์ด ์ค๋ํ ์ค๋ฅ์์ ์ ์ํด ๋ณ๋ํ์์ ๊ฒฝ์ฐ์๋ ๋น์ฌ์ ์ฌ๋ฌด์ ํ์ ๋ฏธ์น๋ ์ํฅ์ด ์ค๋ํ
์ง ์๋ํ๋ฉด ๋นํด ์ง๋ถ๋ณ๋์ก์ ์ง๋ถ๋ฒ์ด์ต)์์ค*์ ๊ณผ๋ชฉ์ผ๋ก ํ์ฌ ์์ ์ธ์์ต)๋น์ฉ*์ผ๋ก ์ฒ ๋ฆฌํ๋ฉฐ( ์ง๋ถ๋ฒํผํฌ์๊ธฐ์ ์ ํ๊ณ์ ์ฑ ๋ณ๊ฒฝ์ ์ํ์ฌ ๋ณ๋ํ์์ ๊ฒฝ์ฐ์๋ ๋นํด ์ง๋ถ๋ณ๋์ก
์ ํ๊ณ์ ์ฑ ( ํ๊ณ์ถ์ ์ ๋ณ๊ฒฝ ๋ฐ ์ค๋ฅ์ ๊ดํ ๊ธฐ์ ํ๊ณ๊ธฐ์ค์ ๋ฐ๋ผ ์ ๊ธฐ์ด์์ด์ต์์ฌ๊ธ์
๋ฐ์ํ๊ณ ์์ต๋๋ค" ํํธ( ์ง๋ถ๋ฒํผํฌ์๊ธฐ์ ์ด ํ๊ธ ๋ฐฐ๋น๊ธ ์ง๊ธ์ ๊ฒฐ์ํ๋ ๊ฒฝ์ฐ ๋ฐฐ๋น๊ฒฐ์
์์ ์ ๋น์ฌ๊ฐ ์์ทจํ๊ฒ ๋ ๋ฐฐ๋น๊ธ์ ์ง๋ถ๋ฒ์ ์ฉํฌ์์ฃผ์์์ ์ง์ ์ฐจ๊ฐํ๊ณ ์์ต๋๋ค"
&* ํฌ์์ฐจ์ก์ ์ฒ๋ฆฌ
์ง๋ถ๋ฒ์ ์ฉํฌ์์ฃผ์ ์ทจ๋์์ ์ ํผํฌ์๊ธฐ์ ์ ์๋ณ๊ฐ๋ฅํ ์์์ฐ์ ๊ณต์ ๊ฐ์น ์ค ๋น์ฌ๊ฐ ์ทจ
๋ํ ์ง๋ถ์จ์ ํด๋นํ๋ ๊ธ์ก๊ณผ ์ทจ๋๋๊ฐ์ ์ฐจ์ด๊ธ์ก)์ดํ +ํฌ์์ฐจ์ก+*์ ์์ ๊ถ ๋ฑ์ผ๋ก ๋ณด
์ ์ฌ์ ๊ฒฐํฉ์ ๊ดํ ๊ธฐ์ ํ๊ณ๊ธฐ์ค์์ ์ ํ๋ ๋ฐ์ ๋ฐ๋ผ ํ๊ณ์ฒ๋ฆฌํ๊ณ ์์ต๋๋ค" ์ด์ ๋ฐ๋ผ
์์ ๊ถ์ด ๋ฐ์ํ๋ ๊ฒฝ์ฐ &' ๋ ์ด๋ด์ ํฉ๋ฆฌ์ ์ธ ๊ธฐ๊ฐ์ ๊ฑธ์ณ ์ ์ก๋ฒ์ผ๋ก ์๊ฐํ๋ฉฐ ๋งค ๊ฒฐ์ฐ๊ธฐ ์ ํ์๊ฐ๋ฅ์ก์ ํ๊ฐํ์ฌ ์์์ฐจ์์ ์ธ์ํ๋ฉฐ ์์๋ ์์ ๊ถ์ ์ถํ ํ๋ณตํ ์ ์๊ณ ( ์ผ๊ฐ
๋งค์์ฐจ์ต์ด ๋ฐ์ํ๋ ๊ฒฝ์ฐ ์ทจ๋์ผ์ ๋น๊ธฐ์์ต์ผ๋ก ์ธ์ํ๊ณ ์์ต๋๋ค"
ํํธ( ์ง๋ถ๋ฒ์ ์ฉํผํฌ์๊ธฐ์ ์ด ์ ์์ฆ์)์ ์๊ฐ์( ๋ฌด์์ฆ์( ๋ฌด์๊ฐ์ ํฌํจ" ์ดํ +์ ์์ฆ
์ ๋ฑ+*๋ฅผ ์ค์ํ ๊ฒฐ๊ณผ ๋น์ฌ์ ์ง๋ถ์จ์ด ์ฆ๊ฐํ๋ ๊ฒฝ์ฐ ๋ฐ์ํ๋ ์ง๋ถ๋ณ๋์ฐจ์ก์ ํฌ์์ฐจ์ก์ผ
๋ก ์ฒ๋ฆฌํ๊ณ ( ์ง๋ถ์จ์ด ๊ฐ์ํ ๊ฒฝ์ฐ์๋ ํด๋น ์ง๋ถ๋ณ๋์ฐจ์ก์ ์ฒ๋ถ์์ต์ผ๋ก ํ๊ณ์ฒ๋ฆฌํ๊ณ
์์ต๋๋ค" ๋ค๋ง( ์ง๋ถ๋ฒํผํฌ์๊ธฐ์ ์ด ์ข ์๊ธฐ์ ์ ํด๋นํ๋ ๊ฒฝ์ฐ์๋ ์ ์์ฆ์ ๋ฑ์ผ๋ก ์ธํ์ฌ
๋ฐ์ํ ์ง๋ถ๋ณ๋์ฐจ์ก์ ์๋ณธ์์ฌ๊ธ)๋๋ ์๋ณธ์กฐ์ *์ผ๋ก ์ฒ๋ฆฌํ๊ณ ์์ต๋๋ค"
%* ์ง๋ถ๋ฒํผํฌ์๊ธฐ์ ์ ์์์ฐ ๊ณต์ ๊ฐ์น์ ์ฅ๋ถ๊ธ์ก์ ์ฐจ์ก์ ๋ํ ์ฒ๋ฆฌ ์ง๋ถ๋ฒ์ ์ฉํฌ์์ฃผ์์ ์ทจ๋์์ ์ ์ง๋ถ๋ฒํผํฌ์๊ธฐ์ ์ ์๋ณ๊ฐ๋ฅํ ์์ฐใ๋ถ์ฑ๋ฅผ ๊ณต์ ๊ฐ์น
๋ก ํ๊ฐํ ๊ธ์ก๊ณผ ์ฅ๋ถ๊ธ์ก์ ์ฐจ์ด๊ธ์ก ์ค ๋น์ฌ์ ์ง๋ถ์จ์ ํด๋นํ๋ ๊ธ์ก์ ๋นํด ์์ฐใ๋ถ
์ฑ์ ๋ํ ์ง๋ถ๋ฒํผํฌ์๊ธฐ์ ์ ์ฒ๋ฆฌ๋ฐฉ๋ฒ์ ๋ฐ๋ผ ์๊ฐ ๋๋ ํ์ ํ์ฌ ์ง๋ถ๋ฒ์์ต์ ๋ฐ์ํ๊ณ
์์ต๋๋ค"
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(5)Equity method investments
The company has evaluated the equity investments of the investee companies which have significant
influences (hereinafter referred to as โinvestee companies")using the equity method.
1) Accounting treatment for change in equity
When using the equity method, the amount of the company's shareholding in the net assets change of the
investee company (hereinafter referred to as "movements in equity"), can be accounted as the source of
fluctuations in net asset value of the investee companies. Furthermore, โ fluctuations arising from the net profit
(loss) of investee companies for the year is classified into the subject of profit (loss) and recorded as non-
operating income(expense);โกโChanges in the investorโs share of net assets of the investeeโ arisen from the
changes in โretained earnings carried forward from the last periodโ of investee companies is classified into the
subject heading of retained earning changes under equity method and recorded as โretained earnings carried
forward from the last periodโ โขโChanges in the investorโs share of net assets of the investeeโ arisen from both
increase and decrease in capital surplus, excluding the net profit(loss) for the year and โChanges in the investorโs
share of net assets of the investeeโ, is classified into the subject heading of stock right transfer and recorded as
other comprehensive income.
However, under the equity method, if the investeeโs changes of retained earnings carried forward arose fromcorrections of significant accounting errors that do not have significant impact on the groupโs financial statements,changes in long-term equity investment should be classified into the subject heading of investment income (loss),treated as non-operating income.
If the accounting policies in the investee company change, the impact of movements in these accounting policies,accounting estimations and corrections of errors on long-term equity investments should be reflected inaccumulated retained earnings carried forward accordingly, subject to the Accounting Standards.
Conversely, when investee determines to distribute its dividends, in terms of distribution resolution, the dividendreceivables of the group should be deducted directly from the book value of equity method investment.
2)Accounting treatment for investment difference
When using the equity method, if The company obtains the long-term equity investment, the difference betweenthe initial investment cost of the long-term equity investment and the fair value of the holding shares of
identifiable net assets of the invested unit (using the following abbreviations "Investment difference")can be seenas goodwill. The accounting treatment for it is based on the accounting standards which is related to equitycombination. According to this, if the goodwill occurs, it should be amortized for less than 20 years using astraight-line method. The recoverable amount of goodwill should be assessed at each balance sheet deadline, so
as to determine the impairment loss. The goodwill cannot be restored after impairment.
When the difference occurs at the time of acquisition, it should be confirmed as current profit or loss at the
obtained date.
Under the equity method, if the company increases its proportion of investment when the invested company
increases its capital (including paid capital reduction, unpaid capital increase, free capital reduction. The following
is referred to as "paid capital increase"), the balance changes in equity shall be treated as differential investment,
if the company decreases its proportion, and the balance changes in equity shall be treated as gain or loss on
disposal.However, in the case that investee companies are subsidiaries of the investing company, under the equity
method, changes in long-term equity investment due to paid capital increase should be treated as capital reserve
(capital adjustment).
3) Accounting treatment for the difference between fair value of net assets of investee companies and book valueunder the equity method.
Under the equity method, when the investing company obtains long-term equity investment, the differencebetween fair value and book value of the net assets and liabilities of investee companies, which belongs to thegroup company proportionately, should be depreciated and reversed in a proper method of investee company andreflected incurrent gains or losses under the equity method.
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29
$* ๋ด๋ถ๊ฑฐ๋๋ฏธ์คํ์์ต์ ์ ๊ฑฐ
๋น์ฌ ๋ฐ ์ง๋ถ๋ฒํผํฌ์๊ธฐ์ ๊ฐ์ ๊ฑฐ๋์์ ๋ฐ์ํ ์์ต์ ๋น์ฌ์ ์ง๋ถ์จ์ ๊ณฑํ ๊ธ์ก ์ค ๋ณด๊ณ
๊ธฐ๊ฐ์ข ๋ฃ์ผ ํ์ฌ ๋ณด์ ์์ฐ์ ์ฅ๋ถ๊ธ์ก์ ๋ฐ์๋์ด ์๋ ๋ถ๋ถ์ ๋น์ฌ์ ๋ฏธ์คํ์์ต์ผ๋ก ๋ณด๋ฉฐ
( ์ด ๊ฒฝ์ฐ ๋ฏธ์คํ์์ต์ ์ง๋ถ๋ฒ์ ์ฉํฌ์์ฃผ์์์ ๊ฐ๊ฐํ๊ณ ์์ต๋๋ค" ๋ค๋ง( ์ง๋ถ๋ฒํผํฌ์๊ธฐ
์ ์ด ๋น์ฌ์ ์ข ์๊ธฐ์ ์ธ ๊ฒฝ์ฐ ๋น์ฌ๊ฐ ์ข ์๊ธฐ์ ์ ๋ํ์ฌ ์์ฐ์ ๋งค๊ฐํ ๊ฑฐ๋)+ํํฅํ๋งค+*๋ก
์ธํ์ฌ ๋ฐ์ํ ๋ฏธ์คํ์์ต์ ์ ์ก ์ ๊ฑฐํ์ฌ ์ง๋ถ๋ฒ์ ์ฉํฌ์์ฃผ์์ ๊ฐ๊ฐํ๊ณ ์์ต๋๋ค"
-* ํ๊ณ์ ์ฑ ์ ์ผ์น
์ ์ฌํ ์ํฉ์์ ๋ฐ์ํ ๋์ผํ ๊ฑฐ๋๋ ์ฌ๊ฑด์ ๋ํ์ฌ๋ ๊ด๊ณ๊ธฐ์ ์ ํ๊ณ์ ์ฑ ์ ๋น์ฌ์ ํ
๊ณ์ ์ฑ ๊ณผ ์ผ์นํ๋๋ก ์ ์ ํ ์์ ํ์ฌ ์ง๋ถ๋ฒ์ ์ ์ฉํ๊ณ ์์ต๋๋ค" ๋ค๋ง( ๋น์ฌ ๋๋ ๊ด๊ณ๊ธฐ
์ ์ด ์ค์๊ธฐ์ ํ๊ณ์ฒ๋ฆฌํน๋ก ๋๋ ํ๊ตญ์ฑํ๊ตญ์ ํ๊ณ๊ธฐ์ค)๊ตญ์ ํ๊ณ๊ธฐ์ค์ ํฌํจํ๋ค*์ ์ ์ฉ
ํ์ฌ ์ฌ๋ฌด์ ํ๋ฅผ ์์ฑํจ์ ๋ฐ๋ผ ํ๊ณ์ ์ฑ ์ด ์ผ์นํ์ง ์๋ํ๋ ๊ฒฝ์ฐ์๋ ์์ ํ์ง ์๋ํ์
์ต๋๋ค"
0* ์ข ์๊ธฐ์ ์ ์์์ฐ์ ์ผ์น
์ง๋ถ๋ฒํผํฌ์๊ธฐ์ ์ด ์ข ์๊ธฐ์ ์ธ ๊ฒฝ์ฐ ๋นํด ์ง๋ถ๋ฒ์ ์ฉํฌ์์ฃผ์์ ๋ํ์ฌ ํฌ์๊ณ์ ์ ์์ก ์ด +'+์ด ๋์ด ์ง๋ถ๋ฒ์ ์ฉ์ ์ค์งํ๊ฒ ๋๋ ๊ฒฝ์ฐ๋ฅผ ์ ์ธํ๊ณ ๋ ์ง๋ฐฐ๊ธฐ์ ๊ฐ๋ณ์ฌ๋ฌด์ ํ์ ๋น
๊ธฐ์์์ต ๋ฐ ์์์ฐ์ด ์ฐ๊ฒฐ์ฌ๋ฌด์ ํ์ ๋น๊ธฐ์์์ต ๋ฐ ์์์ฐ์ ๋ํ ์ง๋ฐฐ๊ธฐ์ ์ ์ง๋ถ๊ณผ ์ผ
์นํ๋๋ก ํ๊ณ์ฒ๋ฆฌํ๊ณ ์์ต๋๋ค"
1* ์ง๋ถ๋ฒ์ ์ฉํฌ์์ฃผ์์ ์์์ฐจ์
๋น์ฌ๋ ์ง๋ถ๋ฒ์ ์ฉํฌ์์ฃผ์์ ์์์ฐจ์ ๋ฐ์์ ๋ํ ๊ฐ๊ด์ ์ฆ๊ฑฐ๊ฐ ์์ผ๋ฉฐ ์ง๋ถ๋ฒ์ ์ฉํฌ์
์ฃผ์์ ํ์๊ฐ๋ฅ์ก์ด ์ฅ๋ถ๊ธ์ก๋ณด๋ค ์์ ๊ฒฝ์ฐ์๋ ๋นํด ์ง๋ถ๋ฒ์ ์ฉํฌ์์ฃผ์์ ๋ํ์ฌ ์์
์ฐจ์์ ์ธ์ํ์ฌ ์์ ์ธ๋น์ฉ)์ง๋ถ๋ฒ์ ์ฉํฌ์์ฃผ์์์์ฐจ์*์ ๋ฐ์ํ๊ณ ์์ต๋๋ค" ์ง๋ถ๋ฒ์
์ฉํฌ์์ฃผ์์ ๋ํ์ฌ ์์์ฐจ์์ ์ธ์ํ ๋ ๋ฏธ์๊ฐ๋ ํฌ์์ฐจ์ก์ด ์๋ ์๋ ๊ฒฝ์ฐ์๋ ํฌ์
์ฐจ์ก์ ์ฐ์ ์ฐจ๊ฐํ๊ณ ์์ต๋๋ค" ํํธ( ์์์ฐจ์์ ์ธ์ํ ํ์ ์ง๋ถ๋ฒ์ ์ฉํฌ์์ฃผ์์ ํ์ ๊ฐ๋ฅ์ก์ด ํ๋ณต๋ ๊ฒฝ์ฐ์๋ ์ด์ ์ ์ธ์ํ์๋ ์์์ฐจ์๊ธ์ก์ ํ๋๋ก ํ์ฌ ํ๋ณต๋
๊ธ์ก์ ๋น๊ธฐ์ด์ต์ผ๋ก ์ธ์ํ๊ณ ์์ต๋๋ค" ์ด ๊ฒฝ์ฐ ํ๋ณต ํ ์ง๋ถ๋ฒ์ ์ฉํฌ์์ฃผ์ ์ฅ๋ถ๊ธ์ก์ด
๋น์ด์ ์์์ฐจ์์ ์ธ์ํ์ง ์์๋ค๋ฉด ํ๋ณต์ผ ํ์ฌ์ ์ง๋ถ๋ฒ์ ์ฉํฌ์์ฃผ์ ์ฅ๋ถ๊ธ์ก์ด
๋์์ ๊ธ์ก ์ ์ด๊ณผํ์ง ์๋๋ก ํ๊ณ ์์ต๋๋ค" ๋ค๋ง( ํฌ์์ฐจ์ก์ ํด๋นํ๋ ์์์ฐจ์์
ํ๋ณต์ ์ธ์ ํ์ง ์๊ณ ์์ต๋๋ค"
.* ํด์ธ์ฌ์ ์ฅ์ ํ์ฐ
๋น์ฌ๋ ํด์ธ์ฌ์ ์ ์ง๋ถ๋ฒ์ ์ ์ฉํ์ฌ ๋น์ฌ์ ์ฌ๋ฌด์ ํ์ ํฌํจ๋๋๋ก ํ๊ธฐ ์ํ์ฌ ํด์ธ์ฌ์
์ฅ์ ์ฌ๋ฌด์ํํ์ ์์ฐ๊ณผ ๋ถ์ฑ๋ ํด๋น ๋ณด๊ณ ๊ธฐ๊ฐ๋ง์ ๋ง๊ฐํ์จ๋ก( ์์ต๊ณ์ฐ์์ ์์ต๊ณผ ๋น
์ฉ์ ํด๋น ๊ฑฐ๋์ผ์ ํ์จ)๋๋ ํ๊ท ํ์จ*๋ก ํ์ฐํ ํ ์ง๋ถ๋ฒ์ ์ ์ฉํ๊ณ ์์ต๋๋ค" ์ํ๋ก ํ์ฐํ ํ ์์ฐ์์ ๋ถ์ฑ๋ฅผ ์ฐจ๊ฐํ ๊ธ์ก๊ณผ ์๋ณธ์ด๊ณ ๊ธ์ก๊ณผ์์ฐจ์ด ์ค ๋น์ฌ์ ์ง๋ถ์ ์๋นํ
๋ ๊ธ์ก์ )๋ถ์*์ง๋ถ๋ฒ์๋ณธ๋ณ๋์ ๊ณผ๋ชฉ์ผ๋ก ํ์ฌ ๊ธฐํํฌ๊ด์์ต๋๊ณ์ก์ผ๋ก ์ฒ๋ฆฌํ๊ณ ์์ต๋
๋ค"
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4) The deduction of unrealized gains and losses from internal transactions
Under the equity method, the obtained amount of the companyโs stake ratio multiplied by gains and losses frominternal transactions between the group company and the invested company, from the balance sheet date to thepresent, should be reflected in the book value of inventories and seen as the group company's unrealized gainsand losses. Under this circumstance, unrealized gains and losses should be deducted from the long-term equityinvestment income.
However, in a case where the investee company is one of subsidiaries of the group company, the unrealizedprofits, which are generated from the transaction of assets sales (downstream sales) between The company
and its subsidiaries, should be fully removed and adjusted in stock investment under the equity method.
5) Consistency of accounting policies
For the same or similar transactions and events, the accounting policies of related enterprises and the groupcompany's accounting policies should be consistent. Therefore, the financial statements should be revised andapplicable to the equity method. However, if the Group and related enterprises apply small and medium
enterprise accounting principles and KIFRS (Including International Accounting Standards), the financialstatements do not need modification even if the accounting policies are inconsistent.
6)Consistency of net assets of subsidiariesUnder the equity method, when the investee company is a subsidiary, the balance of investment account
becomes "0". If the equity method is not applied, the net profits and net assets in the individual financialstatements of the parent company should be consistent with the net profits and net assets in the parentcompany's consolidated financial statements proportionally at the time of accounting treatment.
7๏ผImpairment of long-term equity investment under the equity method
If there is objective evidence that the recoverable amount of long-term equity investment is lower than its bookvalue, it is sure that the long-term equity investments have been impaired and the impairment loss is reflected inoperating expenses (impairment loss of long-term equity investment under equity method).
When confirming the impairment loss of long-term equity investment under the equity method, if there is an
unamortized investment difference, the investment difference should be deducted first. However, when theimpairment loss has been recognized and the amount of long-term equity investment is predicted to be
recoverable, the reversal amount should be confirmed as current profit or loss, within the range of the
amount of impairment loss confirmed previously. But after the reversal, the book value of long-term equity
investment should not exceed the previous carrying value assuming that it had not been impaired. Besides,
the impairment loss which belongs to the investment difference is not allowed to be reversed.
8๏ผOverseas business
In order to incorporate the offshore subsidiaries' annual reports by the equity method, the Group should convertthe balance sheet items of the offshore subsidiaries with the exchange rate at the end of the reporting period,
and convert the income and expense items in the income statement with the exchange rate on the tradingdate(or average rates). Then the equity method is applied.
After the translation, the balance of foreign currency translation should be reflected under "Other comprehensiveincome" account on the balance sheet.
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)0* ์ ํ์์ฐ
๋น์ฌ๋ ์ ํ์์ฐ์ ์ต์ด์๋ ์ทจ๋์๊ฐ)๊ตฌ์ ์๊ฐ ๋๋ ์ ์์๊ฐ ๋ฐ ๊ฒฝ์์ง์ด ์๋ํ๋ ๋ฐฉ์
์ผ๋ก ์์ฐ์ ๊ฐ๋ํ๋๋ฐ ํ์ํ ์ฅ์์ ์ํ์ ์ด๋ฅด๊ฒ ํ๋๋ฐ ์ง์ ๊ด๋ จ๋๋ ์ง์ถ ๋ฑ์ผ๋ก ๊ตฌ
์ฑ๋๋ฉฐ ๋งค์ ํ ์ธ ๋ฑ์ด ์๋ ๊ฒฝ์ฐ์๋ ์ด๋ฅผ ์ฐจ๊ฐ*๋ก ์ธก์ ํ๋ฉฐ( ํ๋ฌผ์ถ์( ์ฆ์ฌ( ๊ธฐํ๋ฌด์์ผ๋ก
์ทจ๋ํ ์ ํ์์ฐ์ ๊ณต์ ๊ฐ์น๋ฅผ ์ทจ๋์๊ฐ๋ก ํ๊ณ ์์ต๋๋ค" ํํธ( ๋์ข ์์ฐ๊ณผ์ ๊ตํ์ผ๋ก ๋ฐ
์ ์ ํ์์ฐ์ ์ทจ๋์๊ฐ๋ ๊ตํ์ผ๋ก ์ ๊ณตํ ์์ฐ์ ์ฅ๋ถ๊ธ์ก์ผ๋ก( ๋ค๋ฅธ ์ข ๋ฅ์ ์์ฐ๊ณผ์ ๊ต
ํ์ผ๋ก ์ทจ๋ํ ์์ฐ์ ์ทจ๋์๊ฐ๋ ๊ตํ์ ์
ํ์ฌ ์ ๊ณตํ ์์ฐ์ ๊ณต์ ๊ฐ์น๋ก ์ธก์ ํ๊ณ ( ์ ๊ณตํ ์์ฐ์ ๊ณต์ ๊ฐ์น๊ฐ ๋ถํ์คํ ๊ฒฝ์ฐ์๋ ๊ต
ํ์ผ๋ก ์ทจ๋ํ ์์ฐ์ ๊ณต์ ๊ฐ์น๋ก ์ธก์ ํ๊ณ ์์ต๋๋ค"
๋น์ฌ๋ ์ ํ์์ฐ์ ์ทจ๋ ๋๋ ์์ฑ ํ์ ์ง์ถ์ด ์์ฐ์ผ๋ก๋ถํฐ ๋ฐ์ํ๋ ๋ฏธ๋๊ฒฝ์ ์ ํจ์ต์ด
์ ์ ๋ ๊ฐ๋ฅ์ฑ์ด ๋์ผ๋ฉฐ( ๊ทธ ์๊ฐ๋ฅผ ์ ๋ขฐ์ฑ ์๊ฒ ์ธก์ ํ ์ ์๋ ๊ฒฝ์ฐ์ ํํ์ฌ ์๋ณธ์ ์ง์ถ
๋ก ์ฒ๋ฆฌํ๊ณ ์ ์ ํ ๊ฒฝ์ฐ ๋ณ๋์ ์์ฐ์ผ๋ก ์ธ์ํ๊ณ ๊ต์ฒด๋ ์์ฐ์ ์ฌ๋ฌด์ํํ์์ ์ ๊ฑฐํ
๊ณ ์์ต๋๋ค" ํํธ( ์์ ์ ์ง๋ฅผ ์ํ ์ง์ถ์๋ ๋ฐ์ํ ๊ธฐ๊ฐ์ ๋น์ฉ์ผ๋ก ์ธ์ํ๊ณ ์์ต๋๋ค"
์ ํ์์ฐ์ ๋ํ ๊ฐ๊ฐ์๊ฐ์ ์์ฐ์ด ์ฌ์ฉ๊ฐ๋ฅํ ๋)๊ฒฝ์์ง์ด ์๋ํ๋ ๋ฐฉ์์ผ๋ก ์์ฐ์ ๊ฐ
๋ํ๋๋ฐ ํ์ํ ์ฅ์์ ์ํ์ ์ด๋ฅธ๋*๋ถํฐ ์๋์ ์์ฐ๋ณ ๋ด์ฉ์ฐ์์ ๋ฐ๋ผ ์ ์ก๋ฒ์ ์ํ
์ฌ ๊ณ์ํ๊ณ ์์ต๋๋ค" ๊ฐ ๊ธฐ๊ฐ์ ๊ฐ๊ฐ์๊ฐ๋น๋ ํ๋งค๋น์๊ด๋ฆฌ๋น๋ก ๊ณ์ํ๊ณ ์์ต๋๋ค"
๊ตฌ ๋ถ ๋ด ์ฉ ์ฐ ์
์ฐจ๋์ด๋ฐ๊ตฌ 1 ๋
๋น ํ 1 ๋
)1* ๋ฌดํ์์ฐ)์์ ๊ถ ์ ์ธ*
๋น์ฌ๋ ๊ฐ๋ณ์ทจ๋ํ ๋ฌดํ์์ฐ์ ์ต์ด๋ก ์ธ์ํ ๋์๋ ์ทจ๋์๊ฐ)๋นํด ๋ฌดํ์์ฐ์ ๊ตฌ์ ๊ฐ๊ฒฉ๊ณผ
์์ฐ์ ์๋ํ ๋ชฉ์ ์ ์ฌ์ฉํ ์ ์๋๋ก ์ค๋นํ๋๋ฐ ์ง์ ๊ด๋ จ๋๋ ์๊ฐ*๋ก์ธก์ ํ๊ณ ์์ต๋
๋ค"
๋ฌดํ์์ฐ)์ํํธ์จ์ด*์ - ๋ ์ ๋ด์ฉ์ฐ์๋ฅผ ์ ์ฉํ์ฌ ์ ์ก๋ฒ์ ์ํ์ฌ ์ฐ์ ๋ ์๊ฐ์ก์ ์ง์
์ฐจ๊ฐํ ์์ก์ผ๋ก ํ์ํ๊ณ ์์ผ๋ฉฐ( ๋ฌดํ์์ฐ ์๊ฐ๋น๋ ํ๋งค๋น์๊ด๋ฆฌ๋น๋ก ๊ณ์ํ๊ณ ์์ต๋๋ค"
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(6) Tangible assets
The company recognizes the acquisition costs (acquisition costs consist of purchase costs, production costs and
so on, which are planned by the board of directors. If there are discounts on purchases, the amount of discountsshould be deducted as the initial cost of tangible assets. The initial cost of some tangible assets which areobtained by physical investments, donations and other complimentary ways are their fair values. The initial cost
of assets acquired through non-monetary asset exchange is calculated in accordance with the fair value ofreceived assets. If the fair value of the received asset is uncertain, the initial cost can be calculated by the fair
value of the surrendered assets.
The Group recognized the tangible assets as capital expenditure when the tangible assets can bring an influx ofeconomic benefits in the future and the cost can be measured reliably.Under appropriate circumstances, for the asset replacement, the replaced assets should be removed from the
balance sheet. At the same time, maintenance costs are recognized as current profit or loss.Depreciation on tangible assets are recorded by the straight-line method in accordance with the asset-specificuseful lifespan when the assets are available. For each period, the depreciation are recognized as selling oradministrative expenses.
Division Estimated Useful Lives
Vehicles 5years
Equipment 5 years
(7) Intangible assets (goodwill exclusive)
When the Group acquires intangible assets alone, the acquisition cost (purchase price and the expenditure which
turns the intangible asset into the intended conditions for use) should be recognized as the initial book value.
Intangible assets (software) are amortized over five years in the straight-line method. The book value ispresented as the balance after accumulated amortization. Amortization of intangible assets is recognized as
administrative and selling expenses.
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(8)Asset impairment lossesExcept for the financial assets, inventories and deferred tax assets, all the assets shall be tested at the end of
every report period. The recoverable amount shall be estimated. And if the carrying amount of the assets
seriously exceeds the recoverable amount, the carrying amount of the asset shall be reduced to its recoverable
amount. That reduction is an impairment loss. After the acquisition of the assets, the assets should be tested
for impairment when there is an indication that the assets may be impaired. When the carrying amount of the
asset is higher than the future cash flow estimated, the carrying amount should be adjusted to the amount of
the recoverable amount and difference is recognized as the impairment loss.Moreover, whether there are signs of impairment or not, test for impairment should be conducted towards theunused intangible assets and assets which are waiting for disposal at each end of reporting period.
The Group estimates the recoverable amount for individual assets. If it is not possible to estimate the recoverableamount of the individual asset, then the recoverable amount is determined by the cash-generating unit (the
smallest identifiable asset class that is independent and able to generate cash inflow) to which the asset belongs.If the recoverable amount of the cash-generating unit is less than its carrying amount, an impairment loss shouldbe recognized. The impairment loss shall be allocated to reduce the carrying amount of the assets of the unit
(group of units) in the following order: (a) first, to reduce the carrying amount of any goodwill allocated to thecash-generating unit (group of units); and (b) then, to the other assets of the unit (group of units) pro rata onthe basis of the carrying amount of each asset in the unit (group of units). However, an entity shall not reduce
the carrying amount of an asset below the highest of: (a) its fair value less costs to sell (if determinable);(b) itsvalue in use (if determinable); and(c) zero
(9) Transactions with long-term deffered payments
Long-term payables include the extended payment transactions, long-term loan transactions and other similar
transactions, which have a relationship of debt and credit. The cost of acquisition of the asset should be
recognized with the present value of its extended payment because of big the difference between the nominal
value and the fair value, which has the financing substance. The difference between the actual payment and the
purchasing price (unrecognized finance cost), should be amortized by the actual interest rate during the credit
period. However, the loan which have specific usage purposes (such as the entity offered the housing fund loan
with low or no interest to the employees, the loan would be limited to use or required to repay in rules) or lease
deposit, are not included in this scope.
(10) Adjustment of debts and borrowings
According to the agreement between the debtor and the creditor or the court procedure, when the creditors
encounter financial difficulties, the difference between the book value of original debt and the debt after
agreement should be recognized as non-operating income (debt restructuring gains) or non-operating expense
(debt restructuring loss).
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)##* ํ์จ๋ณ๋ ํจ๊ณผ
#* ๊ธฐ๋ฅํตํ ๋ฐ ํ์ํตํ
๋น์ฌ๋ ๋งค์ถใ๋งค์ ๋ฑ ์ฃผ์ ์์ ํ๋์ด ์ด๋ฃจ์ด์ง๋ ์ฃผ๋ ๊ฒฝ์ ํ๊ฒฝ์ ํตํ์ธ ์ํ๋ฅผ ๊ธฐ๋ฅํต
ํ๋ก ๊ฒฐ์ ํ์ฌ ์ฌ๋ฌด์ ํ๋ฅผ ์์ฑํ์์ต๋๋ค"
&* ์ธํ๊ฑฐ๋
๋น์ฌ๋ ๊ธฐ๋ฅํตํ ์ธ์ ํตํ)์ธํ*๋ก ์ด๋ฃจ์ด์ง ๊ฑฐ๋๋ ๊ฑฐ๋์ผ์ ํ์จ์ ์ ์ฉํ์ฌ ๊ธฐ๋กํ๊ณ ์
์ต๋๋ค" ์ญ์ฌ์ ์๊ฐ๋ก ์ธก์ ํ๋ ๋นํํ์ฑ ์ธํํญ๋ชฉ์ ๊ฑฐ๋์ผ์ ํ์จ๋ก ํ์ฐํ๊ณ ( ๊ณต์ ๊ฐ์น๋ก
์ธก์ ํ๋ ๋นํํ์ฑํญ๋ชฉ์ ๊ณต์ ๊ฐ์น๊ฐ ๊ฒฐ์ ๋ ๋ ์ ํ์จ๋ก ํ์ฐํ์์ต๋๋ค" ๋นํํ์ฑํญ๋ชฉ์
์ ๋ฐ์ํ ์์ต์ ๊ธฐํํฌ๊ด์์ต์ผ๋ก ์ธ์ํ๋ ๊ฒฝ์ฐ์๋ ๊ทธ์์ต์ ํฌํจ๋ ํ์จ๋ณ๋ํจ๊ณผ๋ ๊ธฐ
ํํฌ๊ด์์ต์ผ๋ก ์ธ์ํ๊ณ ( ๋น๊ธฐ์์ต์ผ๋ก ์ธ์ํ๋ ๊ฒฝ์ฐ์๋ ํ์จ๋ณ๋ํจ๊ณผ๋ ๋น๊ธฐ์์ต์ผ๋ก
์ธ์ํ๊ณ ์์ต๋๋ค"
๋ํ( ํํ์ฑ ์ธํ์์ฐ ๋ฐ ๋ถ์ฑ๋ ๋ณด๊ณ ๊ธฐ๊ฐ๋ง์ ๋ง๊ฐํ์จ๋ก ํ์ฐํ๊ณ ์์ผ๋ฉฐ ํ์ฐ์์ต์ ๋น
๊ธฐ์์ต์ผ๋ก ๊ณ์ํ๊ณ ์์ต๋๋ค" ๋ค๋ง( ์ธํํ์ ๋งค๋๊ฐ๋ฅ์ฑ๋ฌด์ฆ๊ถ์ ๊ฒฝ์ฐ ๋๊ธ์ก์ ๊ธฐํํฌ ๊ด์์ต์ ์ธ์ํ๊ณ ์์ต๋๋ค"
%* ํด์ธ์ฌ์ ์ฅํ์ฐ
ํด์ธ์ฌ์ ์ฅ์ ๊ธฐ๋ฅํตํ๊ฐ ๋น์ฌ์ ํ์ํตํ์ ๋ค๋ฅธ ๊ฒฝ์ฐ์๋ ๊ฒฝ์์ฑ๊ณผ์ ์ฌ๋ฌด์ํ๋ฅผ ๋ค์์
๋ฐฉ๋ฒ์ผ๋ก ํ์ํตํ๋ก ํ์ฐํ๊ณ ์์ต๋๋ค"
์ฌ๋ฌด์ํํ์ ์์ฐ๊ณผ ๋ถ์ฑ๋ ํด๋น ๋ณด๊ณ ๊ธฐ๊ฐ๋ง์ ๋ง๊ฐํ์จ๋ก ํ์ฐํ๊ณ ( ์์ต๊ณ์ฐ์์์์ต๊ณผ
๋น์ฉ์ ํด๋น ๊ฑฐ๋์ผ์ ํ์จ๋ก ํ์ฐํ๊ณ ์์ผ๋ฉฐ( ํ์ฐ์์ ์๊ธฐ๋ ์ธํ์ฐจ์ด๋ ๊ธฐํํฌ๊ด์์ต
์ผ๋ก ์ธ์ํ๊ณ ํด์ธ์ฌ์ ์ฅ ์ฒ๋ถ์ผ๋ก ์ฒ๋ถ์์ต์ ์ธ์ํ๋ ์์ ์ ๋น๊ธฐ์์ต์ผ๋ก ์ฌ๋ถ๋ฅํ๊ณ
์์ต๋๋ค"
ํด์ธ์ฌ์ ์ฅ์ ์ทจ๋์ผ๋ก ์๊ธฐ๋ ์์ ๊ถ๊ณผ ์์ฐใ๋ถ์ฑ์ ์ฅ๋ถ๊ธ์ก์ ๋ํ ๊ณต์ ๊ฐ์น ์กฐ์ ์ก์
ํด์ธ์ฌ์ ์ฅ์ ์์ฐใ๋ถ์ฑ๋ก ๋ณด์ ํด์ธ์ฌ์ ์ฅ์ ๊ธฐ๋ฅํตํ๋ก ํ์ํ๊ณ ( ํด์ธ์ฌ์ ์ฅ์ ๋ค๋ฅธ ์
์ฐใ๋ถ์ฑ์ ํจ๊ป ๋ง๊ฐํ์จ์ ์ ์ฉํ์ฌ ์ํ๋ก ํ์ฐํ๊ณ ์์ต๋๋ค"
$* ํด์ธ์ฌ์ ์ฅ์ ๋ํ ์ํฌ์์ ํ์ฐ
ํด์ธ์ฌ์ ์ฅ์ผ๋ก๋ถํฐ ์์ทจํ๊ฑฐ๋ ํด์ธ์ฌ์ ์ฅ์ ์ง๊ธํ ํํ์ฑํญ๋ชฉ ์ค์์ ์์ธกํ ์ ์๋ ๋ฏธ
๋์ ๊ฒฐ์ ํ ๊ณํ์ด ์๊ณ ๊ฒฐ์ ๋ ๊ฐ๋ฅ์ฑ์ด ๋ฎ์ ํญ๋ชฉ์ ๊ทธ ํด์ธ์ฌ์ ์ฅ์ ๋ํ์ํฌ์์ ์ผ๋ถ
๊ฐ ๋๋ฉฐ ์ด์ ๊ด๋ จํ ์ธํ์ฐจ์ด๋ ํด์ธ์ฌ์ ์ฅ์ ๊ฐ๋ณ์ฌ๋ฌด์ ํ์์ ๋น๊ธฐ์์ต์ผ๋ก ์ธ์ํ๊ณ ์
์ต๋๋ค"
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๏ผ11๏ผ Foreign currency exchange rate effects
1๏ผFunctional currency and presentation currency
KRW is the main currency used in the sale and purchasing and other principle operating activities, and thefinancial statements.
2 ) Foreign exchange trading
The company provides that exchange differences arising on translating monetary items in the balance sheet at
the spot exchange rate, which shall be recognized in profit or loss in the period in which they arise.
Non-monetary items measured at historical cost are translated with the exchange rate at the date of the
transaction, without changing its functional currency.
For inventories measured at the lower of cost and net realizable, the net realizable value in foreign currency
should first be translated in functional currency, then compared with the cost of inventories in functional
currency. Non-monetary items in foreign currency measured at fair value are translated at the spot exchange
rate at the fair value determined date. The differences between the amounts of functional currency after
translation, be regarded as changes in fair value, shall be recognized as current profit or loss.
In addition, monetary foreign currency assets and liabilities are translated with the exchange rate at the end ofthe reporting period. The profit and loss arising from foreign exchange is recognized as profit or loss in current
period. However, in the case of available-for-sale debt securities in foreign currency, the same amount isrecognized in other accumulated comprehensive income.
3) Foreign operation
When the functional currency of foreign overseas operation is different from The companyโs presentationcurrency, the translation from functional currency into presentation currency of the financial statement andincome statement are as follows:
The assets and liabilities in financial statements are translated at the spot exchange rate at the reporting date,
while the revenues and expenses in income statement are translated at the spot exchange rate of the transactiondate. Exchange differences arising from translation are recognized in financial statement as other comprehensiveincome. The other comprehensive income on the disposal of overseas companies is reclassified as current profit
or loss.
The goodwill and the differences between the book value and fair value of assets and liabilities that generated
from the acquisition of oversea companies, are recognized in assets and liabilities of overseas companies andtranslated at the spot exchange rate at the reporting date of financial statements.
4) Exchange calculation of overseas net investment for foreign operation
Among the monetary items which are obtained from or will be paid to the foreign operations, the items which
are unlikely for company to pay or to be paid in a predictable future, are classified as a part of the net
investment for the foreign operations. The relevant foreign currency differences are recognized as net profit of
the current period in the foreign operation financial statement.
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)#&* ํด์ง๊ธ์ฌ์ถฉ๋น๋ถ์ฑ
๋น์ฌ์ ํด์ง์ฐ๊ธ์ ๋๋ ํ์ ๊ธฐ์ฌํ ํด์ง์ฐ๊ธ์ ๋์ด๋ฏ๋ก( ๋น์ฌ๋ ์ฐ๊ธ์ ์ด์ฉ๊ฒฐ๊ณผ์ ๊ด๊ณ์
์ด ํ์ ๋ ๋ถ๋ด๊ธ์ ๋ฉ๋ถํฉ๋๋ค" ๋นํด ํ๊ณ๊ธฐ๊ฐ์ ๋ฉ๋ถํ์ฌ์ผ ํ ๋ถ๋ด๊ธ์ ํด์ง๊ธ์ฌ๋ก ์ธ์
ํ๊ณ ์์ต๋๋ค"
)#%* ์ถฉ๋น๋ถ์ฑ
๋น์ฌ๋ ์ง์ถ์ ์๊ธฐ ๋๋ ๊ธ์ก์ด ๋ถํ์คํ ๋ถ์ฑ ์ค ๊ณผ๊ฑฐ์ฌ๊ฑด์ด๋ ๊ฑฐ๋์ ๊ฒฐ๊ณผ๋ก ํ์ฌ์๋ฌด๊ฐ
์กด์ฌํ๊ณ ๋นํด ์๋ฌด๋ฅผ ์ดํํ๊ธฐ ์ํ์ฌ ์์์ด ์ ์ถ๋ ๊ฐ๋ฅ์ฑ์ด ๋งค์ฐ ๋์ผ๋ฉฐ ๊ทธ ์๋ฌด์ ์ดํ
์ ์์๋๋ ๊ธ์ก์ ์ ๋ขฐ์ฑ ์๊ฒ ์ถ์ ํ ์ ์๋ ๊ฒฝ์ฐ์๋ ๋ถ์ฑ๋ก ๊ณ์ํ๊ณ ์์ต๋๋ค" ๋ํ
์ถฉ๋น๋ถ์ฑ์ ๋ช ๋ชฉ๊ธ์ก๊ณผ ํ์ฌ๊ฐ์น์ ์ฐจ์ด๊ฐ ์ ์์ ์ธ ๊ฒฝ์ฐ์๋ ์๋ฌด๋ฅผ ์ดํํ๊ธฐ ์ํ์ฌ ์์
๋๋ ์ง์ถ์ก์ ํ์ฌ๊ฐ์น๋ก ํ๊ฐํ๊ณ ์์ต๋๋ค"
์ % ์๊ฐ ๋ณ์ ํ์ฌ ์ค ๊ฒ์ด ํ์คํ ๊ฒฝ์ฐ์ ํํ์ฌ ๋ณ์ ํ ๊ธ์ก์ ๋ณ๋์ ์์ฐ์ผ๋ก ์ฒ๋ฆฌํ๋ฉฐ
์ด ๊ฒฝ์ฐ ๋ณ์ ์ ๋ฐ๋ฅธ ์์ต์ ํด๋นํ๋ ๊ธ์ก์ ์ถฉ๋น๋ถ์ฑ์ ์ธ์์ ๋ฐ๋ผ ์์ต๊ณ์ฐ์์ ๊ณ์๋ ๊ด๋ จ ๋น์ฉ๊ณผ ์๊ณํ๊ณ ์์ต๋๋ค"
)#$* ์ ํ์ฌ์ฑ ๋ฐ ์ ์ฃผ์ธ์๊ถ๋ถ์ฌ์ฑ
๋น์ฌ๋ ์ ํ์ฌ์ฑ ๋๋ ์ ์ฃผ์ธ์๊ถ๋ถ์ฌ์ฑ์ ๋ํ์ฌ ๋ถ์ฑ์์์ ์๋ณธ์์๋ฅผ ๋ถ๋ฆฌํ์ฌ ํ๊ณ์ฒ
๋ฆฌํ๊ณ ์์ต๋๋ค" ๋ถ์ฑ์์๋ ์ ํ๊ถ ๋๋ ์ ์ฃผ์ธ์๊ถ์ด ์๋ ์ผ๋ฐ์ฌ์ฑ์ ๊ณต์ ๊ฐ์น๋ก ์ธ์
ํ๊ณ ์์ผ๋ฉฐ( ์ผ๋ฐ์ฌ์ฑ์ ๊ณต์ ๊ฐ์น๋ ๋ง๊ธฐ์ผ๊น์ง ๊ธฐ๋๋๋ ๋ฏธ๋ํ๊ธํ๋ฆ์ ํ์ฌ๊ฐ์น๋ก ์ธก์
ํ๊ณ ์์ต๋๋ค" ์ฌ์ฑ์ ๋ฐํ๊ฐ์ก์์ ๋ถ์ฑ๋ถ๋ถ์ ์ฐจ๊ฐํ ๊ธ์ก์ธ ์๋ณธ์์๋ฅผ ์ ํ๊ถ๋๊ฐ ๋
๋ ์ ์ฃผ์ธ์๊ถ๋๊ฐ๋ก ์๋ณธ์์ฌ๊ธ์ ๊ณ์ํ๊ณ ์์ต๋๋ค"๋ถ์ฑ์์๋ ์ ํจ์ด์์จ๋ฒ์ ์ด์ฉํ
์ฌ ์๊ฐํ๊ณ ์์ผ๋ฉฐ( ์๋ณธ์์๋ ์ต์ด ์ธก์ ํ ์ฌ์ธก์ ํ์ง ์์ต๋๋ค"
)#-* ์์ต์ธ์
์์ต์ ์ฌํ์ ํ๋งค( ์ฉ์ญ์ ์ ๊ณต ๋ฑ์ ๋ํ์ฌ ๋ฐ์๊ฑฐ๋ ๋ฐ์ ๋๊ฐ์ ๊ณต์ ๊ฐ์น๋ก ์ธก์ ํ๊ณ
๋งค์ถ์๋๋ฆฌ์ ํ ์ธ ๋ฐ ํ์ ์ ์์ต์์ ์ฐจ๊ฐํ๊ณ ์์ต๋๋ค"
์ฌํ์ ํ๋งค๋ก ์ธํ ์์ต์ ์ฌํ์ ์์ ์ ๋ฐ๋ฅธ ์ํ๊ณผ ๋ณด์์ด ๊ตฌ๋งค์์๊ฒ ์ด์ ๋๊ณ (ํ๋งคํ
์ฌํ์ ๋ํ์ฌ ์์ ๊ถ์ด ์์ ๋ ํต์์ ์ผ๋ก ํ์ฌํ๋ ์ ๋์ ๊ด๋ฆฌ๋ ํจ๊ณผ์ ์ธ ํต์ ๋ฅผ ํ ์
์์ผ๋ฉฐ( ์์ต๊ธ์ก ๋ฐ ๊ฑฐ๋์ ๊ด๋ จํ์ฌ ๋ฐ์ํ๊ฑฐ๋ ๋ฐ์ํ ๊ฑฐ๋์๊ฐ์ ๊ด๋ จ ๋น์ฉ์ ์ ๋ขฐ์ฑ ์
๊ฒ ์ธก์ ํ ์ ์๊ณ ( ๊ฒฝ์ ์ ํจ์ต์ ์ ์ ๊ฐ๋ฅ์ฑ์ด ๋งค์ฐ ๋์ ๋ ์์ต์ ์ธ์ํ๊ณ ์์ต๋๋ค"
์ฉ์ญ์ ์ ๊ณต์ผ๋ก ์ธํ ์์ต์ ๊ฑฐ๋ ์ ์ฒด์ ์์ต๊ธ์ก๊ณผ ์งํ๋ฅ ์ ์ ๋ขฐ์ฑ ์๊ฒ ์ธก์ ํ ์ ์๊ณ
( ๊ฒฝ์ ์ ํจ์ต์ ์ ์ ๊ฐ๋ฅ์ฑ์ด ๋งค์ฐ ๋๊ณ ( ์ด๋ฏธ ๋ฐ์ํ ์๊ฐ ๋ฐ ๊ฑฐ๋์ ์๋ฃ๋ฅผ ์ํ์ฌ ํฌ์ ํ
์ฌ์ผ ํ ์๊ฐ๋ฅผ ์ ๋ขฐ์ฑ ์๊ฒ ์ธก์ ํ ์ ์์ ๋ ์งํ๊ธฐ์ค์ ๋ฐ๋ผ ์ธ์ํ๊ณ ์์ต๋๋ค"
๋น์ฌ๊ฐ ๊ฑฐ๋์ ๋น์ฌ์๊ฐ ์๋๋ผ ๊ณต๊ธ์์ ๋๋ฆฌ์ธ์ ์ญํ ์ ์ํํ๋ ๊ฒฝ์ฐ ๊ณ ๊ฐ์๊ฒ ์ฒญ๊ตฌํ
๊ธ์ก์์ ์ฌํ๋ ์ฉ์ญ์ ์ค์ง์ ์ธ ๊ณต๊ธ์์๊ฒ ์ง๊ธํด์ผ ํ ๊ธ์ก์ ์ฐจ๊ฐํ ์์ก์ ์์๋ฃ์
์ต์ผ๋ก ์ธ์ํ๊ณ ์์ต๋๋ค"
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๏ผ12๏ผRetirement benefit liabilities
The parent company conducts a defined contribution plan. After depositing a fixed fee to an independentinstitution, the Group no longer bears further payment obligations. Defined contribution shall be recognized as an
expense in current profit or loss.
๏ผ13๏ผProvisions
When the Group has a present obligation(legal or constructive) as a result of a past transaction or event which
must be confirmed with by the occurrence of uncertain event in the future, if it is likely that an outflow of
resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be
made of the amount of the obligation, it should be recognized as provision.
When it is certain that there is reimbursement from the third party, the amount of reimbursement is recognized
as separate assets. In this situation, the amount of earnings from the reimbursement is set off with the
calculated expenses on the income statement in accordance with the recognition of provisions.
(14)Convertible Bonds and bonds with warrants
For the convertible bonds and bonds with warrants, the liability component and the equity component should be
for accounting purposes treated separately. The liability component should be generally recognized with its fair
value without conversion rights or warrants. The fair value of the bonds is generally present value of future cash
flows. The issue price of general bonds, deducting the value of liability component, is recognized as the value of
conversion rights or warrants, included in the other equity instruments subject. Liability component is amortized
in accordance with the effective interest rate method. The equity component cannot change once the initial
recognition is done.
(15) Revenue recognition
Income equals to the amount of product sales and provision of services, deducted sales allowances, discounts
and sales return.
Revenue from the sale of goods shall be recognized when all the following conditions have been satisfied:(a) The company has transferred the buyer the significant risks and rewards within ownership of the goods;
(b) The company no longer reserves managerial rights associated with ownership and has no effective controlover the goods sold;(c) The amount of revenue can be measured reliably;
(d) It is probable that the economic benefits associated with the transaction will flow to the entity;(e) The costs incurred or to be incurred in respect of the transaction can be measured reliably
The income generated from services should be recognized by the percentage of completion method when the
transaction can be reliably forecast.
When the Group is an agent of the supplier to a transaction, rather than the parties to the transaction, the
amount of fees charged from customer after deducting the amount to be paid to the actual supplier of the
goods or services is recognized as revenue.
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)#0* ๋ฒ์ธ์ธํ๊ณ
๋น์ฌ๋ ์์ฐใ๋ถ์ฑ์ ์ฅ๋ถ๊ธ์ก๊ณผ ์ธ๋ฌด๊ธ์ก์ ์ฐจ์ด์ธ ์ผ์์ ์ฐจ์ด์ ๋ํ์ฌ ์ด์ฐ๋ฒ์ธ์ธ๋ฅผ ์ธ
์ํ๋ ๊ฒฝ์ฐ( ๊ฐ์ฐํ ์ผ์์ ์ฐจ์ด์ ๋ํ ์ด์ฐ๋ฒ์ธ์ธ๋ถ์ฑ๋ ๋ฒ์ธ์ธ๊ด๋ จ ๊ธฐ์ ํ๊ณ๊ธฐ์ค์์์
์์ธํญ๋ชฉ์ ํด๋นํ์ง ์๋ ๊ฒฝ์ฐ์๋ ์ ์ก ์ธ์ํ๊ณ ์์ผ๋ฉฐ( ์ฐจ๊ฐํ ์ผ์์ ์ฐจ์ด์ ๋ํ ์ด์ฐ ๋ฒ์ธ์ธ์์ฐ์ ํฅํ ๊ณผ์ธ์๋์ ๋ฐ์๊ฐ๋ฅ์ฑ์ด ๋งค์ฐ ๋์ ๋ฏธ๋์ ๋ฒ์ธ์ธ์ ๊ฐํจ๊ณผ๊ฐ ์คํ๋ ์
์์ ๊ฒ์ผ๋ก ๊ธฐ๋๋๋ ๊ฒฝ์ฐ์ ์ธ์ํ๊ณ ์์ต๋๋ค"
์ด๋ฌํ ์ด์ฐ๋ฒ์ธ์ธ์์ฐ)๋ถ์ฑ*์ ๊ด๋ จ๋ ์์ฐ)๋ถ์ฑ*ํญ๋ชฉ์ ์ฌ๋ฌด์ํํ์ ๋ถ๋ฅ์ ๋ฐ๋ผ ์ฌ๋ฌด์
ํํ์ ์ ๋์์ฐ)์ ๋๋ถ์ฑ* ๋๋ ๊ธฐํ๋น์ ๋์์ฐ)๋น์ ๋๋ถ์ฑ*์ผ๋ก ๋ถ๋ฅํ๊ณ ์์ผ๋ฉฐ( ์ธ๋ฌด์
๊ฒฐ์๊ธ์ ๋ฐ๋ผ ์ธ์ํ๊ฒ ๋๋ ์ด์ฐ๋ฒ์ธ์ธ์์ฐ์ ๊ฒฝ์ฐ์ฒ๋ผ ์ฌ๋ฌด์ํํ์ ์์ฐํญ๋ชฉ ๋๋ ๋ถ์ฑ
ํญ๋ชฉ๊ณผ ๊ด๋ จ๋์ง ์์ ์ด์ฐ๋ฒ์ธ์ธ์์ฐ๊ณผ ์ด์ฐ๋ฒ์ธ์ธ๋ถ์ฑ๋ ์ผ์์ ์ฐจ์ด์ ์์์๋ฉธ์๊ธฐ์
๋ฐ๋ผ์ ์ ๋ํญ๋ชฉ๊ณผ ๊ธฐํ๋น์ ๋ํญ๋ชฉ์ผ๋ก ๋ถ๋ฅํ๊ณ ( ๋์ผํ ์ ๋ใ๋น์ ๋ ๊ตฌ๋ถ ๋ด์ ์ด์ฐ๋ฒ์ธ
์ธ์์ฐ๊ณผ ์ด์ฐ๋ฒ์ธ์ธ๋ถ์ฑ๊ฐ ๋์ผํ ๊ณผ์ธ๋น๊ตญ๊ณผ ๊ด๋ จ๋ ๊ฒฝ์ฐ์๋ ๊ฐ๊ฐ ์๊ณํ์ฌ ํ์ํ๊ณ ์
์ต๋๋ค"
๋ํ( ๋น๊ธฐ๋ฒ์ธ์ธ๋ถ๋ด์ก)ํ๊ธ์ก*๊ณผ ์ด์ฐ๋ฒ์ธ์ธ๋ ์์ต๊ณ์ฐ์์ ๋ฒ์ธ์ธ๋น์ฉ์ ๊ณ์ฐ์๋ฐ์ํ
๊ณ ์์ผ๋ฉฐ( ์ด ๊ฒฝ์ฐ ์ ๊ธฐ์ด์ ์ ๊ธฐ๊ฐ๊ณผ ๊ด๋ จ๋ ๋ฒ์ธ์ธ๋ถ๋ด์ก)ํ๊ธ์ก*์ ๋น๊ธฐ์์ธ์ํ ๊ธ์ก
)๋ฒ์ธ์ธ ์ถ๋ฉ์ก ๋๋ ํ๊ธ์ก*์ ๋น๊ธฐ๋ฒ์ธ์ธ๋ถ๋ด์ก)ํ๊ธ์ก*์ผ๋ก ํ์ฌ ๋ฒ์ธ์ธ๋น์ฉ์ ํฌํจํ๊ณ
์์ต๋๋ค" ๊ทธ๋ฌ๋ ๋นํด๊ธฐ๊ฐ ๋๋ ๋ค๋ฅธ ๊ธฐ๊ฐ์ ์๋ณธ๊ณ์ ์ ์ง์ ์ ์ผ๋ก ์ธ์๋๋ ๊ฑฐ๋๋ ์ฌ๊ฑด
๋ฐ ๊ธฐ์ ๊ฒฐํฉ์ผ๋ก๋ถํฐ ๋ฐ์๋ ๊ฒฝ์ฐ์๋ ๊ฐ๊ฐ ์๋ณธ๊ณ์ ๋ฐ ์์ ๊ถ)๋๋ ์ผ๊ฐ๋งค์์ฐจ์ต์ผ๋ก์ฆ์
์ธ์*์์ ์ง์ ๊ฐ๊ฐํ๊ณ ์์ต๋๋ค"
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(16) Income tax accounting
The Group may have temporary differences, which generate deferred tax asset and deferred tax liability, due to
differences between book value of assets and liabilities and the tax base. If these temporary differences donโt
belong to the income tax accounting standards in exceptional items, it should be recognized in full. When the
deductible temporary differences are likely to have the effect of tax-deductible in future periods, it should be
recognized as deferred tax assets.
Deferred tax assets (liabilities) in accordance with the classification criteria for assets (liabilities) project, aredivided into current assets (current liabilities) or non-current assets (non-current liabilities) on the statement offinancial position. According to the tax, the deferred tax assets can be recognized as an early loss. Therefore,deferred tax assets and deferred tax l iabilities which are unrelated to the assets or liabilities items on the balancesheet can be divided into current items and non-current items in accordance with the expected disappearancetime of temporary differences.
When the classification of deferred tax assets and deferred tax liabilities in liquidity are related to the provisions
of tax authorities, the Group should fully communicate with the tax authorities.
Current income tax and deferred income tax are recorded as income tax payable in income statement. In thiscase, the amount (income tax payable or tax refund) recognized in the period is treated as the current income
tax expense(corporate income tax credit), included in income tax expenses. Current or early periodโs temporary
differences which can be directly recognized as owner's equity or goodwill, can be directly subtracted.
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)#1* ์ฃผ์๊ธฐ์ค๋ณด์
๋น์ฌ๋ ์ข ์ ์ ๋ฐ ์ ์ฌ์ฉ์ญ์ ๊ณต์์๊ฒ ์ฃผ์์ด๋ ์ฃผ์์ ํ๊ถ์ ๋ถ์ฌํ๊ณ ์์ผ๋ฉฐ( ์ฃผ์๊ฒฐ์ ํ
์ฃผ์๊ธฐ์ค๋ณด์๊ฑฐ๋์ ๊ฒฝ์ฐ์๋ ์ ๊ณต๋ฐ๋ ์ฌํ๋ ์ฉ์ญ์ ๊ณต์ ๊ฐ์น๋ฅผ ๋ณด์์๊ฐ์ ์๋ณธ)์๋ณธ์กฐ
์ *์ผ๋ก ํ๊ณ์ฒ๋ฆฌํ๊ณ ์์ต๋๋ค" ๊ทธ๋ฌ๋ ์ ๊ณต๋ฐ๋ ์ฌํ๋ ์ฉ์ญ์ ๊ณต์ ๊ฐ์น๋ฅผ ์ ๋ขฐ์ฑ ์๊ฒ
์ธก์ ํ ์ ์๋ค๋ฉด ๋ถ์ฌํ ์ง๋ถ์ํ์ ๊ณต์ ๊ฐ์น์ ๊ธฐ์ดํ์ฌ ์ฌํ๋ ์ฉ์ญ์ ๊ณต์ ๊ฐ์น๋ฅผ ๊ฐ์ ์ธก์ ํ์ฌ ๋ณด์์๊ฐ์ ์๋ณธ)์๋ณธ์กฐ์ *์ผ๋ก ํ๊ณ์ฒ๋ฆฌํ๊ณ ์์ต๋๋ค" ๋ถ์ฌํ ์ง๋ถ์ํ์ ์กฐ๊ฑด
์ด ๋งค์ฐ ๋ณต์กํ์ฌ ์ธก์ ๊ธฐ์ค์ผ ํ์ฌ์ ๊ณต์ ๊ฐ์น๋ฅผ ์ ๋ขฐ์ฑ์๊ฒ ์ธก์ ํ ์ ์๋ ๊ฒฝ์ฐ์๋ ๋ด์ฌ
๊ฐ์น๋ก ์ธก์ ํ๊ณ ๊ถ๊ทน์ ์ผ๋ก ๊ฐ๋๋ ์ง๋ถ์ํ์ ์๋๊ณผ ์ผ์นํ๋๋ก ์ถ์ ์น๋ฅผ ๋ณ๊ฒฝํ๊ณ ์์ต
๋๋ค"
)#.* ํ๊ณ์ ์ฑ ์ ๋ณ๊ฒฝ
๋น์ฌ๋ ์ ๊ธฐ ์ค ๋ณ๊ฒฝ๋ ์๋ก์ด ํ๊ณ์ ์ฑ ์ ์๊ธํ์ฌ ์ ์ฉํ์์ผ๋ฉฐ( ๋น๊ตํ์๋ ์ ๊ธฐ์ฌ๋ฌด์
ํ๋ ์๊ธ์ ์ฉ์ ๋ฐ๋ฅธ ์์ ์ฌํญ์ ๋ฐ์ํ์ฌ ์ฌ์์ฑ๋์์ต๋๋ค"
#* ์ค์๊ธฐ์ ์ ํ๊ณ์ฒ๋ฆฌํน๋ก ๋ฐฐ์
๋น์ฌ๋ ์ ์ ๊ธฐ๊น์ง ์ค์๊ธฐ์ ๊ธฐ๋ณธ๋ฒ์ ์ํ ์ค์๊ธฐ์ ์ผ๋ก์ ์ผ๋ฐ๊ธฐ์ ํ๊ณ๊ธฐ์ค ์ %# ์ฅ์
๋ฐ ๋ผ ์ค์๊ธฐ์ ์ ํ๊ณ์ฒ๋ฆฌํน๋ก๋ฅผ ์ ์ฉํ์์ผ๋( ์ ๊ธฐ๋ถํฐ ์ค์๊ธฐ์ ๊ธฐ๋ณธ๋ฒ์์ ์ค์๊ธฐ์ ์
ํด ๋น๋์ง ์๋ํ ๋ฐ( ์ค์๊ธฐ์ ์ ํ๊ณ์ฒ๋ฆฌํน๋ก๋ฅผ ์ ์ฉํ์ง ์๋ ๊ฒ์ผ๋ก ํ๊ณ์ฒ๋ฆฌ๋ฐฉ๋ฒ์
๋ณ๊ฒฝ ํ์์ต๋๋ค"
&* ์ฌ๊ณ ์์ฐ ํ๊ฐ๋ฐฉ๋ฒ ๋ณ๊ฒฝ
์ ๊ธฐ ์ค ๋น์ฌ๋ ์๊ฐ๊ณ์ฐ์ ์ ํ์ฑ๊ณผ ๋์ข ์ ๊ณ์ ํ๊ณ์ ์ฑ ๊ณผ์ ๋น๊ต๊ฐ๋ฅ์ฑ์ ์ํ์ฌ์ฌ๊ณ ์ ์ฐ์ ํ๊ฐ๋ฐฉ๋ฒ์ ์ ์ ์ ์ถ๋ฒ์์ ์ด๋ํ๊ท ๋ฒ์ผ๋ก ๋ณ๊ฒฝํ์์ต๋๋ค" ๋น์ฌ์ ์ด๋ฌํ ํ๊ณ์ ์ฑ
์ ๋ณ๊ฒฝ์ ์ผ๋ฐ๊ธฐ์ ํ๊ณ๊ธฐ์ค์ ๋ฐ๋ฅธ ์ ๋นํ ํ๊ณ๋ณ๊ฒฝ์ผ๋ก์( ๋น์ฌ์ ์ฌ๊ณ ์์ฐํ๊ฐ๋ฐฉ๋ฒ์
ํจ๊ณผ์ฑ์ ๋ฐ์ํ๊ธฐ ์ํจ์ ๋๋ค"
)#,* ์ถ์ ์ ์ฌ์ฉ
๋ํ๋ฏผ๊ตญ์ ์ผ๋ฐ๊ธฐ์ ํ๊ณ๊ธฐ์ค์ ๋ฐ๋ผ ์ฌ๋ฌด์ ํ๋ฅผ ์์ฑํ๊ธฐ ์ํด์ ๋น์ฌ๋ ์์ฐ ๋ฐ ๋ถ์ฑ์
๊ธ์ก( ์ถฉ๋น๋ถ์ฑ ๋ฑ์ ๋ํ ๊ณต์( ์์ต ๋ฐ ๋น์ฉ์ ์ธก์ ๊ณผ ๊ด๋ จํ์ฌ ๋ง์ ํฉ๋ฆฌ์ ์ธ ์ถ์ ๊ณผ
๊ฐ์ ์ ์ฌ์ฉํฉ๋๋ค" ์ฌ๊ธฐ์๋ ์ ํ์์ฐ์ ์ฅ๋ถ๊ธ์ก( ๋งค์ถ์ฑ๊ถ( ์ฌ๊ณ ์์ฐ( ์ด์ฐ๋ฒ์ธ์ธ์์ฐ์
๋ํ ํ๊ฐ ๋ฑ์ด ํฌํจ๋ฉ๋๋ค" ์ด๋ฌํ ํ๊ฐ๊ธ์ก์ ์ค์ ์ ๋ค๋ฅผ ์ ์์ผ๋ฉฐ ์ฐจ๊ธฐ์ ์ ์์ ์ผ๋ก
์กฐ์ ๋ ๊ฐ๋ฅ์ฑ์ด ์์ต๋๋ค"
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(17) Share-based compensation
The Group grants stock options or shares to employees and others who providing similar services. Thecompensatory payments based on the shares should be recorded as the fair value of the compensation cost and
capital adjustment. If the fair value of the goods or services cannot be reliably measured, then use the fair valueof the share based compensation in accounting treatment as compensation cost of capital (capital adjustment).Ifthe conditions of the equity instruments granted is very complex and cannot be reliably measured at fair value onthe measurement date, the estimate are changed to measure the intrinsic value of the vested equity instrumentsbased on its quantity.
(18) Changes in accounting policy
The company shall apply the retroactive adjustment, when an accounting policy changes. The financial statementreflects the changed items in a comparative way.
1) Exclusion of small and medium-sized enterprises on special favor for accounting management
At the end of the previous accounting period, as a SME, according to the related laws, The company uses the
exception from the chapter 31 of general accounting standards to deal with corresponding items. From thecurrent period on, The company cannot be described in the range of the Standard law of SME, so it shall not
be suitable for that accounting treatment.
2)Changes of inventory estimation
At the end of the accounting period, the entity changed the FIFO method into moving average method toevaluate the inventories in order to improve the comparability and accuracy among companies in the sameindustry. It is applicable to change the inventory evaluation method according to the General AccountingStandards and it aims to reflect the effectiveness of inventory evaluation.
(19)Application of Estimation
In accordance with the General Accounting Standards of the Republic of Korea, the Group established the
financial statement with respect to the amount of assets and liabilities as well as the disclosure of the liabilities.
The Group also made a number of reasonable estimates and assumptions with respect to the measurement of
revenues and costs. This includes the valuation of the book value of tangible assets, traded bonds, inventories,
deferred income tax assets, etc. Actual amounts may differ from these assessments, and potential adjustments
at the next period should be noticed.
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%" ์ฌ์ฉ์ด ์ ํ๋ ์๊ธ ๋ฑ
๋ณด๊ณ ๊ธฐ๊ฐ์ข ๋ฃ์ผ ํ์ฌ ๋น์ฌ์ ์ฌ์ฉ์ด ์ ํ๋ ์๊ธ ๋ฑ์ ๋ด์ญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(๋จ์ + ์ฒ์)
๊ณ ์ ๊ณผ ๋ชฉ ๋น ๊ธฐ ์ ๊ธฐ ์ ํ ๋ด ์ฉ
์ฅ๊ธฐํฌ์์์ฐ !-""" !-""" ๋น์ข๊ฐ์ค๋ณด์ฆ๊ธ
$" ์ฌ๊ณ ์์ฐ์ ํ๊ฐ
๋ณด๊ณ ๊ธฐ๊ฐ์ข ๋ฃ์ผ ํ์ฌ ๋น์ฌ์ ์ฌ๊ณ ์์ฐ์ ๋ํ ์ ๊ฐ๋ฒ ํ๊ฐ ๋ด์ญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(๋จ์ + ์ฒ์)
๊ณผ ๋ชฉ
์ทจ๋์๊ฐ ์ ๊ฐ๋ฒ ํ๊ฐ์ก ํ๊ฐ์์ค(ํ๊ฐ์์คํ์ )
๋น ๊ธฐ ์ ๊ธฐ ๋น ๊ธฐ ์ ๊ธฐ ๋น ๊ธฐ ์ ๊ธฐ
์ ํ 0$#-."$-0/" .'/-/&'-'#" 0$#-."$-0/" .'/-/&'-'#" 2 2
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3. Use of restricted deposits
From the end of the accounting period until now, the details related to the use-restricted deposits of the Groupare as follows.
(Unit: KRW 000โ)
Account title Current period Last period Restriction content
Long-term investmentsecurities 2,000 2,000 Current account deposit
4. Evaluation of inventories
From the end of the accounting period until now, the inventory valuation of The company, based on the netrealizable method, is as follows.
(Unit: KRW 000โ)
subject Acquisition cost Cost valuation method Losses (losses reversed)
Current period Last period Current period Last period Current period Last period
Commodity 931,603,980 678,847,710 931,603,980 678,847,710 - -
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-" ๋จ๊ธฐ๋งค๋งค์ฆ๊ถ
๋ณด๊ณ ๊ธฐ๊ฐ์ข ๋ฃ์ผ ํ์ฌ ๋น์ฌ์ ๋จ๊ธฐ๋งค๋งค์ฆ๊ถ์ ํ๊ฐ ๋ด์ญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(๋จ์ + ์ฒ์)
๊ตฌ ๋ถ
๋น ๊ธฐ ์ ๊ธฐ
ํ๊ฐ์
์ฅ๋ถ๊ธ์ก ๊ณต์ ๊ฐ์น ํ๊ฐ์์ต
ํ๊ฐ์
์ฅ๋ถ๊ธ์ก ๊ณต์ ๊ฐ์น ํ๊ฐ์์ต
์ง๋ถ์ฆ๊ถ 2 2 2 .-!#0-/11 /-#0$-!/' #-0'$-&$!
์์ฅ์ฑ ์๋ ์ ๊ฐ์ฆ๊ถ์ ๊ณต์ ๊ฐ์น๋ ๋ณด๊ณ ๊ธฐ๊ฐ์ข ๋ฃ์ผ ํ์ฌ)๋ณด๊ณ ๊ธฐ๊ฐ ์ข ๋ฃ์ผ ํ์ฌ์ ์ข ๊ฐ๊ฐ
์์ผ๋ฉด ์ง์ ๊ฑฐ๋์ผ*์ ์ข ๊ฐ๋ก ํ๊ฐํ์์ต๋๋ค"
0" ์ง๋ถ๋ฒ์ ์ฉํฌ์์ฃผ์
๋ณด๊ณ ๊ธฐ๊ฐ์ข ๋ฃ์ผ ํ์ฌ ๋น์ฌ์ ์ง๋ถ๋ฒ์ ์ฉํฌ์์ฃผ์์ ๋ด์ญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
)#* ์ง๋ถ๋ฒํผํฌ์๊ธฐ์ ์ ๋ํ ์ง๋ถ์จ ํํฉ ๋ฑ
(๋น๊ธฐ) (๋จ์ + ์ฒ์)
ํ์ฌ๋ช ์ฃผ์์ ์ง๋ถ์จ ๊ฒฐ์ฐ์ ์ทจ๋์๊ฐ ํผํฌ์ ์์์ฐ์ก
์ค ๋น์ฌ ์ง๋ถ์ก
์ฅ๋ถ๊ธ์ก
Celltrion Healthcare India Privated Limited(*1) &-00/ 00*0.5 $ ์ #!-!&" !-1/# #!-!&"
Celltrion Healthcare ILAC SANAYI TICARET LIMITED
SIRKETI(*1)
.-"00 00*0/5 #! ์ #0#-.#0 '-'$1 #0#-.#0
Celltrion Healthcare Hungary, Kft.(*2) 2 #""*""5 #! ์ /#-0'. &#!-!". 2
Celltrion Healthcare Philippines Inc.(*2) /&-001 00*005 #! ์ !!'-$0! #$&-1!# #"1-!/'
Celltrion Healthcare Malaysia SDN BHD(*1) #"1-//0 #""*""5 #! ์ $0-##0 ##-&'' $0-##0
Celltrion Healthcare Hong Kong Limited(*1) '1-"0" #""*""5 #! ์ ##-!.& ($-!1") ##-!.&
Celltrion Healthcare (Thailand) Co., Ltd.(*1) 100-00' #""*""5 #! ์ #"'-000 ('-01$) #"'-000
Celltrion Healthcare Distribuicao de Produtos Farmaceuticos
do
Brasil LTDA(*2)
!-1&.-#!# #""*""5 #! ์ !-#.0-1"1 #'0-''# /&0-$!#
Celltrion Healthcare Singapore Private Limited(*1) !""-""" #""*""5 #! ์ #'/-0&1 #&!-'/1 #'/-0&1
Celltrion Healthcare Mexico, S.A. DE C.V.(*1) $-.00 00*0'5 #! ์ #..-$!/ ''-"!$ #..-$!/
ํฉ ๊ณ $-#/.-$/' 01.-/0. #-..!-#!!
(*1) ์ฃผ์ํ์ฌ์ ์ธ๋ถ๊ฐ์ฌ์ ๊ดํ ๋ฒ๋ฅ ์ ์ฉ๋์์ด ์๋๊ณ ํผํฌ์๊ธฐ์ ์ ๋ํ ๋น์ฌ์ ์ง๋ถ๋ณ๋์ก์ด ์ ์์ ์ด์ง ์์ ์ง๋ถ๋ฒ์ ์ ์ฉํ
์ง ์์์ต๋๋ค*
(*2) ํผํฌ์๊ธฐ์ ์ ๋ํ ๋น์ฌ์ ๋น๊ธฐ ์ง๋ถ๋ณ๋์ก์ด ์ ์์ ์ด์ด์ ์ง๋ถ๋ฒ์ ์ ์ฉํ์์ต๋๋ค*
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5. Short-term trading securities
So far, from the end of accounting period, the details of The company's short-term trading securities are asfollows:
(Unit: KRW 000โ)
Division
Current period Last period
Book value Fair value Valuation
reserveBook value Fair value
Valuationreserve
Equity securities - - - 6,219,855 8,193,287 1,973,432
If there is an active market for the trading securities, the fair value shall be estimated at the average marketvalue from the end of accounting period until now. If there is no average price from the accounting period untilnow, the fair value shall be estimated at the transaction price of previous day.
6. Equity method investmentsFrom the end of the accounting period until now, the details of The company's equity method investments are asfollows.
(1) Shareholding ratios of the investee companies invested by equity method.
(Current period) (Unit: KRW000โ)
Company nameNumber of
sharesOwnership
Holdingperiod
Acquisitioncost
Equityinvestment
Book value
Celltrion Healthcare India PrivatedLimited(*1)
4,998 99.96% 3months 12,240 2,581 12,240
Celltrion Healthcare ILAC SANAYI TICARETLIMITEDSIRKETI(*1) 6,099 99.98% 12months 191,619 7,735 191,619
Celltrion Healthcare Hungary, Kft.(*2) - 100.00% 12months 81,976 412,206 -
Celltrion Healthcare Philippines Inc.(*2) 84,995 99.99% 12months 227,392 134,521 105,287
Celltrion Healthcare Malaysia SDN BHD(*1) 105,889 100.00% 12months 39,119 11,477 39,119
Celltrion Healthcare Hong Kong Limited(*1) 75,090 100.00% 12months 11,264 (3,250) 11,264
Celltrion Healthcare (Thailand) Co., Ltd.(*1) 599,997 100.00% 12months 107,999 (7,953) 107,999
Celltrion Healthcare Distribuicao deProdutos Farmaceuticos doBrasil LTDA(*2)
2,546,121 100.00% 12months 2,169,505 179,771 849,321
Celltrion Healthcare Singapore PrivateLimited(*1)
200,000 100.00% 12months 178,945 142,785 178,945
Celltrion Healthcare Mexico, S.A. DEC.V.(*1)
3,699 99.97% 12months 166,328 77,023 166,328
Total 3,186,387 956,896 1,662,122
(*1)The company is not using the equity method since it is not significant to the shareholding changes toward the
investee companies and this method is applicable to companies which are liable to the laws related to the
external audit
(*2)The company uses the equity method since it is significant to The companyโs shareholding changes towardthe investee companies.
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(์ ๊ธฐ) (๋จ์ + ์ฒ์)
ํ์ฌ๋ช ์ฃผ์์ ์ง๋ถ์จ ๊ฒฐ์ฐ์ ์ทจ๋์๊ฐ ํผํฌ์ ์์์ฐ์ก
์ค ๋น์ฌ ์ง๋ถ์ก
์ฅ๋ถ๊ธ์ก
Celltrion Healthcare India Privated Limited(*1) &-000 00*0/5 $ ์ #!-!&! 1-'/& #!-!&!
Celltrion Healthcare ILAC SANAYI TICARET LIMITED
SIRKETI(*1)
$-.00 00*0'5 #!์
##/-!.1 ."-"#' ##/-!.1
Celltrion Healthcare Hungary, Kft.(*1) 2 #""*""5 #! ์ /#-0'. #'-$!$ /#-0'.
Celltrion Healthcare Philippines Inc.(*1) /&-001 00*005 #! ์ !!'-$0! #'.-&'" !!'-$0!
Celltrion Healthcare Malaysia SDN BHD(*1) #"1-//0 #""*""5 #! ์ $0-##0 !0-."0 $0-##0
Celltrion Healthcare Hong Kong Limited(*1) '1-"0" #""*""5 #! ์ ##-!.& .-.$1 ##-!.&
Celltrion Healthcare (Thailand) Co., Ltd.(*1) 100-00' #""*""5 #! ์ #"'-000 .'-$#0 #"'-000
Celltrion Healthcare Distribuicao de Produtos Farmaceuticos
do
Brasil LTDA(*1)
#-$"$-$!# #""*""5 #! ์ #-&&'-/'1 1!1-..& #-&&'-/'1
Celltrion Healthcare Singapore Private Limited(*1) !""-""" #""*""5 #! ์ #'/-0&1 #'#-#1& #'/-0&1
ํฉ ๊ณ !-!!1-"'' #-"10-0'& !-!!1-"''
(*1) ์ฃผ์ํ์ฌ์ ์ธ๋ถ๊ฐ์ฌ์ ๊ดํ ๋ฒ๋ฅ ์ ์ฉ๋์์ด ์๋๊ณ ํผํฌ์๊ธฐ์ ์ ๋ํ ๋น์ฌ์ ์ง๋ถ๋ณ๋์ก์ด ์ ์์ ์ด์ง ์์ ์ง๋ถ๋ฒ์ ์ ์ฉํ
์ง ์์์ต๋๋ค*
)&* ์ง๋ถ๋ฒ ํ๊ฐ๋ด์ญ
๋น๊ธฐ ์ค ๋น์ฌ์ ์ง๋ถ๋ฒ์ ์ฉํฌ์์ฃผ์์ ๋ํ ์ง๋ถ๋ฒ ํ๊ฐ๋ด์ญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(๋น๊ธฐ) (๋จ์ + ์ฒ์)
ํ์ฌ๋ช ๊ธฐ ์ด ์ทจ๋ ์ฒ๋ถ ์ง๋ถ๋ฒ์์ค (๋ถ์)์ง๋ถ๋ฒ์
๋ณธ๋ณ๋
๊ธฐ ๋ง
Celltrion Healthcare India Privated Limited #!-!&! 2 (!) 2 2 #!-!&"
Celltrion Healthcare ILAC SANAYI TICARET LIMITED
@,?D8;,
##/-!.1 '$-$1& 2 2 2 #0#-.#0
Celltrion Healthcare Hungary, Kft. /#-0'. 2 2 (/1-.#/) $-.&! 2
Celltrion Healthcare Philippines Inc. !!'-$0! 2 2 (#"&-&.') (#'-.$/) #"1-!/'
Celltrion Healthcare Malaysia SDN BHD $0-##0 2 2 2 2 $0-##0
Celltrion Healthcare Hong Kong Limited ##-!.& 2 2 2 2 ##-!.&
Celltrion Healthcare (Thailand) Co., Ltd. #"'-000 2 2 2 2 #"'-000
Celltrion Healthcare Distribuicao de Produtos
Farmaceuticos do Brasil LTDA
#-&&'-/'1 '!#-.$" 2 (#-#$!-$!0) (#/'-/11) /&0-$!#
Celltrion Healthcare Singapore Private Limited #'/-0&1 2 2 2 2 #'/-0&1
Celltrion Healthcare Mexico, S.A. DE C.V. 2 #..-$!/ 2 2 2 #..-$!/
ํฉ ๊ณ !-!!1-"'' 0.#-$#! (!) (#-$!!-&#&) (!"#-/1#) #-..!-#!!
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(Last period) (Unit: KRW000โ)
Company nameNumber of
sharesOwnership
Holdingperiod
Acquisitioncost
Equityinvestment
Book value
Celltrion Healthcare India Privated Limited(*1) 4,999 99.98% 3months 12,242 5,784 12,242
Celltrion Healthcare ILAC SANAYI TICARETLIMITEDSIRKETI(*1)
3,699 99.97% 12months 118,265 60,017 118,265
Celltrion Healthcare Hungary, Kft.(*1) - 100.00% 12months 81,976 17,323 81,976
Celltrion Healthcare Philippines Inc.(*1) 84,995 99.99% 12months 227,392 176,470 227,392
Celltrion Healthcare Malaysia SDN BHD(*1) 105,889 100.00% 12months 39,119 29,609 39,119
Celltrion Healthcare Hong Kong Limited(*1) 75,090 100.00% 12months 11,264 6,635 11,264
Celltrion Healthcare (Thailand) Co., Ltd.(*1) 599,997 100.00% 12months 107,999 67,319 107,999
Celltrion Healthcare Distribuicao de ProdutosFarmaceuticos doBrasil LTDA(*1)
1,303,321 100.00% 12months 1,447,875 525,664 1,447,875
Celltrion Healthcare Singapore Private
Limited(*1) 200,000 100.00% 12months 178,945 171,154 178,945
Total 2,225,077 1,059,974 2,225,077
(*1) The company is not using the equity method since it is not significant to the shareholding changes of the
investee companies and the method is only applicable to companies which are not related to the external audit.
(2) Assessment details of the Equity Method
In the current and the last period, the assessment details of the Equity Method with respect to differentcompanies are as follows.
(Current period) (Unit: KRW000โ)
Company name Beginning Acquisition DisposalEquity
method loss
(decrease)in equitymethod
investment
Ending
Celltrion Healthcare India Privated Limited 12,242 - (2) - - 12,240
Celltrion Healthcare ILAC SANAYIICARET LIMITEDSIRKETI 118,265
Celltrion Healthcare Hungary, Kft. 81,976 - - (85,618) 3,642 -
Celltrion Healthcare Philippines Inc. 227,392 - - (104,467) (17,638) 105,287
Celltrion Healthcare Malaysia SDN BHD 39,119 - - - - 39,119
Celltrion Healthcare Hong Kong Limited 11,264 - - - - 11,264Celltrion Healthcare (Thailand) Co., Ltd. 107,999 - - - - 107,999
Celltrion Healthcare Distribuicao deProdutosFarmaceuticos do Brasil LTDA 1,447,875 721,630 - (1,132,329) (187,855) 849,321
Celltrion Healthcare Singapore Private
Limited 178,945 - - - - 178,945
Celltrion Healthcare Mexico, S.A. DE C.V. - 166,328 - - - 166,328
Total 2,225,077 961,312 (2) (1,322,414) (201,851) 1,662,122
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(์ ๊ธฐ) (๋จ์ + ์ฒ์)
ํ์ฌ๋ช ๊ธฐ ์ด ์ทจ๋ ์ฒ๋ถ ์ง๋ถ๋ฒ์์ค (๋ถ์)์ง๋ถ๋ฒ์
๋ณธ๋ณ๋
๊ธฐ ๋ง
Celltrion Healthcare India Privated Limited #!-!&! 2 2 2 2 #!-!&!
Celltrion Healthcare ILAC SANAYI TICARET LIMITED
@,?D8;,
$-'.# ##&-1"& 2 2 2 ##/-!.1
Celltrion Healthcare Hungary, Kft. $-$#' '/-.10 2 2 2 /#-0'.
Celltrion Healthcare Philippines Inc. 2 !!'-$0! 2 2 2 !!'-$0!
Celltrion Healthcare Malaysia SDN BHD 2 $0-##0 2 2 2 $0-##0
Celltrion Healthcare Hong Kong Limited 2 ##-!.& 2 2 2 ##-!.&
Celltrion Healthcare (Thailand) Co., Ltd. 2 #"'-000 2 2 2 #"'-000
Celltrion Healthcare Distribuicao de Produtos
Farmaceuticos do Brasil LTDA
2 #-&&'-/'1 2 2 2 #-&&'-/'1
Celltrion Healthcare Singapore Private Limited 2 #'/-0&1 2 2 2 #'/-0&1
ํฉ ๊ณ #0-$!" !-!"1-'1' 2 2 2 !-!!1-"''
)%* ์ง๋ถ๋ฒ์ ์ฉ์ ์ค์ง๋ก ์ธํ์ฌ ์ธ์ํ์ง ๋ชปํ ์ง๋ถ๋ณ๋์ก
ํฌ์๊ณ์ ์ ์์ก์ด +'+์ด ๋์ด ์ง๋ถ๋ฒ์ ์ฉ์ ์ค์ง๋ก ์ธ์ํ์ง ๋ชปํ ๋น๊ธฐ์ ์ง๋ถ๋ณ๋์ก๊ณผ ์
๊ธฐ์ด์ ์ ์ง๋ถ๋ณ๋์ก ๋์ ์ก์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(๋จ์ + ์ฒ์)
ํ์ฌ๋ช ๋น๊ธฐ ์ง๋ถ๋ณ๋์ก ๋น๊ธฐ์ด์ ์ง๋ถ๋ณ๋์ก ๋
์ ์ก ํฉ ๊ณ
Celltrion Healthcare Hungary,Kft.
(1'-.0'-.'#) 2 (1'-.0'-.'#)
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(Last period) (Unit: KRW000โ)
Company name Beginning Acquisition DisposalEquitymethod
loss
(decrease)
in equitymethod
investment
Ending
Celltrion Healthcare India Privated Limited 12,242 - - - - 12,242
Celltrion Healthcare ILAC SANAYI TICARET
LIMITEDSIRKETI3,761 114,504 - - - 118,265
Celltrion Healthcare Hungary, Kft. 3,317 78,659 - - - 81,976
Celltrion Healthcare Philippines Inc. - 227,392 - - - 227,392
Celltrion Healthcare Malaysia SDN BHD - 39,119 - - - 39,119
Celltrion Healthcare Hong Kong Limited - 11,264 - - - 11,264
Celltrion Healthcare (Thailand) Co., Ltd. - 107,999 - - - 107,999
Celltrion Healthcare Distribuicao deProdutosFarmaceuticos do Brasil LTDA
- 1,447,875 - - - 1,447,875
Celltrion Healthcare Singapore PrivateLimited
- 178,945 - - - 178,945
Total 19,320 2,205,757 - - - 2,225,077
๏ผ3๏ผUnrecorded shareholding changes due to the termination of the Equity Method.
The investment account balance changes to zero. The change amount in the current period and the
accumulated amount before the last period of unrecorded shareholdings due to the termination of the Equity
Method are as follows.
(Unit: KRW000โ)
Company name Net changes in equityThe movements before
accumulated equityregistered
Total
Celltrion Healthcare Hungary, Kft. (57,697,671) - (57,697,671)
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)$* ์ง๋ถ๋ฒํผํฌ์๊ธฐ์ ์ ์์ฝ ์ฌ๋ฌด์ ๋ณด
(๋น๊ธฐ) (๋จ์ + ์ฒ์)
ํ์ฌ๋ช ์์ฐ ๋ถ์ฑ ์์์ฐ ๋งค์ถ ๋น๊ธฐ์์ต
Celltrion Healthcare India Privated Limited $-//0 #-$"' !-1/! 2 (!-!".)
Celltrion Healthcare ILAC SANAYI TICARET LIMITED
@,?D8;,#'-'0# #"-"11 '-'$. 2 (01-#'&)
Celltrion Healthcare Hungary, Kft. #!!-.00-.$$ #!!-!/'-&!' &#!-!". 2 $0$-/'.
Celltrion Healthcare Philippines Inc. #'0-.$1 &1-#"# #$&-1$& !'!-!#$ (!/-&//)
Celltrion Healthcare Malaysia SDN BHD #$-/'0 !-&"! ##-&'' 2 (#&-$'/)
Celltrion Healthcare Hong Kong Limited .-&1# 0-'"# ($-!1") 2 ($-'0/)
Celltrion Healthcare (Thailand) Co., Ltd. !&-//0 $!-/&! ('-01$) 2 (''-&..)
Celltrion Healthcare Distribuicao de Produtos
Farmaceuticos
do Brasil LTDA
&&.-1/. !..-/#1 #'0-''# 2 (0&$-#!$)
Celltrion Healthcare Singapore Private Limited #&0-&&' .-..! #&!-'/1 2 (#&-"$1)
Celltrion Healthcare Mexico, S.A. DE C.V. ''-$10 $#1 ''-"&& 2 ('1-..")
ํฉ ๊ณ #!$-.#0-110 #!!-..!-.!' 01.-0$! !'!-!#$ (/."-&1!)
(*) ์๊ธฐ ์ฌ๋ฌด์ ๋ณด๋ ๊ฐ๊ฒฐ์ฐ ์ฌ๋ฌด์ ํ ๊ธ์ก์ด๋ฉฐ- ๊ธฐํ ๊ฐ๊ฒฐ์ฐ ์ฌ๋ฌด์ ํ์ ๊ฐ์ฌ๋ฐ์ ์ฌ๋ฌด์ ํ๊ฐ์ ๋ฐ์ํ ์ ์๋ ์ฐจ์ด
๋ถ์ ๋ฑ์ ์ค์ํ์ฌ ์ ๋ขฐ์ฑ ๊ฒ์ฆ์ ์ฐจ๋ฅผ ์ํํ์์ต๋๋ค*
(์ ๊ธฐ) (๋จ์ + ์ฒ์)
ํ์ฌ๋ช ์์ฐ ๋ถ์ฑ ์์์ฐ ๋งค์ถ ๋น๊ธฐ์์ต
Celltrion Healthcare India Privated Limited '-"0/ #-$#$ 1-'/1 2 (#-!!&)
Celltrion Healthcare ILAC SANAYI TICARET LIMITED
@,?D8;,..-100 .-1.. ."-"$$ 2 (!.-$!/)
Celltrion Healthcare Hungary, Kft. #'-&"# '/ #'-$!$ 2 (##-'.!)
Celltrion Healthcare Philippines Inc. #/.-&/& #"-""& #'.-&/" 2 (&.-1.0)
Celltrion Healthcare Malaysia SDN BHD $0-&01 0-//. !0-."0 2 ('-."&)
Celltrion Healthcare Hong Kong Limited .-.$1 2 .-.$1 2 ($-'.!)
Celltrion Healthcare (Thailand) Co., Ltd. '&-'01 '-&'. .'-$#0 2 ($/-1$')
Celltrion Healthcare Distribuicao de Produtos
Farmaceuticos
do Brasil LTDA
1&/-'0# !$-#!' 1!1-..& 2 (#&!-0//)
Celltrion Healthcare Singapore Private Limited #'1-.#0 &-&.1 #'#-#1& 2 (&-"&1)
ํฉ ๊ณ #-#!!-0#' .!-0#1 #-"."-""! 2 (!/!-/#0)
(*) ์๊ธฐ ์ฌ๋ฌด์ ๋ณด๋ ๊ฐ๊ฒฐ์ฐ ์ฌ๋ฌด์ ํ ๊ธ์ก์ด๋ฉฐ- ๊ธฐํ ๊ฐ๊ฒฐ์ฐ ์ฌ๋ฌด์ ํ์ ๊ฐ์ฌ๋ฐ์ ์ฌ๋ฌด์ ํ๊ฐ์ ๋ฐ์ํ ์ ์๋ ์ฐจ์ด
๋ถ์ ๋ฑ์ ์ค์ํ์ฌ ์ ๋ขฐ์ฑ ๊ฒ์ฆ์ ์ฐจ๋ฅผ ์ํํ์์ต๋๋ค*
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(4) Financial information summary of the investee Company
(Current period) (Unit: KRW000โ)
Company name Assets Liabilities Net assets Sales Net income
Celltrion Healthcare India Privated Limited 3,889 1,307 2,582 - (2,206)
Celltrion Healthcare ILAC SANAYI TICARETLIMITEDSIRKETI
17,791 10,055 7,736 - (95,174)
Celltrion Healthcare Hungary, Kft.122,699,633 122,287,427 412,206 - 393,876
Celltrion Healthcare Philippines Inc. 179,635 45,101 134,534 272,213 (28,488)
Celltrion Healthcare Malaysia SDN BHD 13,879 2,402 11,477 - (14,378)
Celltrion Healthcare Hong Kong Limited 6,451 9,701 (3,250) - (3,798)
Celltrion Healthcare (Thailand) Co., Ltd. 24,889 32,842 (7,953) - (77,466)
Celltrion Healthcare Distribuicao de Produtos
Farmaceuticos do Brasil LTDA
446,586 266,815 179,771 - (943,123)
Celltrion Healthcare Singapore Private Limited 149,447 6,662 142,785 - (14,035)
Celltrion Healthcare Mexico, S.A. DE C.V. 77,359 315 77,044 - (75,660)
Total 123,619,559 122,662,627 956,932 272,213 (860,452)
(*) The above financial statements and financial information are temporary settlement amounts, which maygenerate other analyzes, such as the difference between the statements and the audited financial statements, sothat the reliability verification procedures should be performed.
(Last period) (Unit: KRW000โ)
Company name Assets Liabilities Net Assets Sales Net income
Celltrion Healthcare India Privated Limited 7,098 1,313 5,785 - (1,224)
Celltrion Healthcare ILAC SANAYI TICARETLIMITEDSIRKETI
66,599 6,566 60,033 - (26,328)
Celltrion Healthcare Hungary, Kft. 17,401 78 17,323 - (11,762)
Celltrion Healthcare Philippines Inc. 186,484 10,004 176,480 - (46,569)
Celltrion Healthcare Malaysia SDN BHD 39,495 9,886 29,609 - (7,604)
Celltrion Healthcare Hong Kong Limited 6,635 - 6,635 - (3,762)
Celltrion Healthcare (Thailand) Co., Ltd. 74,795 7,476 67,319 - (38,537)
Celltrion Healthcare Distribuicao de Produtos
Farmaceuticos do Brasil LTDA
548,791 23,127 525,664 - (142,988)
Celltrion Healthcare Singapore Private Limited175,619 4,465 171,154 - (4,045)
Total 1,122,917 62,915 1,060,002 - (282,819)
(*) The above financial statements and financial information are temporary settlement amounts, which maygenerate other analyzes, such as the difference between the statements and the audited financial statements, sothat the reliability verification procedures should be performed.
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53
1" ์ ํ์์ฐ ๋น๊ธฐ ๋ฐ ์ ๊ธฐ ์ค ๋น์ฌ์ ์ ํ์์ฐ ์ฅ๋ถ๊ฐ์ก์ ๋ณ๋๋ด์ฉ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(๋น๊ธฐ) (๋จ์ + ์ฒ์)
๊ตฌ ๋ถ ๊ธฐ ์ด ์ทจ ๋ ์ฒ ๋ถ ๊ฐ๊ฐ์๊ฐ๋น ๊ธฐ ๋ง ์ทจ๋์๊ฐ ์๊ฐ๋๊ณ์ก
์ฐจ๋์ด๋ฐ๊ตฌ # 2 2 2 # &$-01. (&$-011)
๋นํ 1.&-!## 0-'/' (&-0'0) (#1/-&##) &#"-."/ /""-&/. ($/0-/'/)
ํฉ ๊ณ 1.&-!#! 0-'/' (&-0'0) (#1/-&##) &#"-."0 /&&-&&! (&$$-/$$)
(์ ๊ธฐ) (๋จ์ + ์ฒ์)
๊ตฌ ๋ถ ๊ธฐ ์ด ์ทจ ๋ ์ฒ ๋ถ ๊ฐ๊ฐ์๊ฐ๋น ๊ธฐ ๋ง ์ทจ๋์๊ฐ ์๊ฐ๋๊ณ์ก
์ฐจ๋์ด๋ฐ๊ตฌ # 2 2 2 # &$-01. (&$-011)
๋นํ ...-1!0 1$-/.. (#-!#") (#1&-0'&) 1.&-!## '0'-.'& (!$$-&.$)
ํฉ ๊ณ ...-1$" 1$-/.. (#-!#") (#1&-0'&) 1.&-!#! /&#-.$" (!''-&#/)
." ๋ฌดํ์์ฐ
๋น๊ธฐ ๋ฐ ์ ๊ธฐ ์ค ๋ฌดํ์์ฐ ์ฅ๋ถ๊ฐ์ก์ ๋ณ๋๋ด์ญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(๋น๊ธฐ) (๋จ์ + ์ฒ์)
๊ณ์ ๊ณผ๋ชฉ ๊ธฐ์ด ์ทจ๋ ์๊ฐ ๊ธฐ๋ง ์ทจ๋์๊ฐ ์๊ฐ๋๊ณ์ก
์ํํธ์จ์ด &0-#'1 #"0-"!/ (!#-/$/) #$.-$.1 #'/-!// (&#-0!$)
(์ ๊ธฐ) (๋จ์ + ์ฒ์)
๊ณ์ ๊ณผ๋ชฉ ๊ธฐ์ด ์ทจ๋ ์๊ฐ ๊ธฐ๋ง ์ทจ๋์๊ฐ ์๊ฐ๋๊ณ์ก
์ํํธ์จ์ด '-/'' 1#-""" (0-'"!) &0-#'1 .0-!." (!"-"/1)
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7. Tangible assets
The details of changes in book value of tangible assets of The company in current period and last period are asfollows.
(Current period) (Unit: KRW000โ)
Division Beginning Acquisition Disposal Depreciation Ending Acquisition
cost Accumulatedamortization
Vehicles 1 - - - 1 43,956 (43,955)
Furnitureand fixtures
564,211 9,787 (4,979) (158,411) 410,608 800,486 (389,878)
Total 564,212 9,787 (4,979) (158,411) 410,609 844,442 (433,833)
(Last period) (Unit: KRW000โ)
Division Beginning Acquisition Disposal Depreciation Ending Acquisition
cost Accumulatedamortization
Vehicles 1 - - - 1 43,956 (43,955)
Furnitureand fixtures
666,529 53,866 (1,210) (154,974) 564,211 797,674 (233,463)
Total 666,530 53,866 (1,210) (154,974) 564,212 841,630 (277,418)
8. Intangible assets
The details of changes in book value of intangible assets of The company in current period and last period are
as follows.
(Current period) (Unit: KRW000โ)
Accounts Beginning Acquisition Depreciation Ending Acquisition
cost Accumulatedamortization
Software 49,175 109,028 (21,838) 136,365 178,288 (41,923)
(Current period) (Unit: KRW000โ)
Accounts Beginning Acquisition Depreciation Ending Acquisition
cost
Accumulated
amortization
Software 7,877 51,000 (9,702) 49,175 69,260 (20,085)
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," ์ฑ๊ถใ์ฑ๋ฌด์ ํ์ฌ๊ฐ์น ํ๊ฐ
๋ณด๊ณ ๊ธฐ๊ฐ์ข ๋ฃ์ผ ํ์ฌ ๋น์ฌ์ ์ฅ๊ธฐ์ฑ ๋งค์ถ์ฑ๊ถ๊ณผ ์ฅ๊ธฐ์ฑ ๋งค์ ์ฑ๋ฌด์ ๋ํ์ฌ ํ์ฌ๊ฐ์นํ๊ฐ๋ฅผ
์ค์ํ์๋ ๋ฐ( ๊ทธ ๋ด์ญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(๋จ์ + ์ฒ์)
๊ตฌ ๋ถ ์ฅ๊ธฐ์ฑ ๋งค์ถ์ฑ๊ถ ์ฅ๊ธฐ์ฑ ๋งค์ ์ฑ๋ฌด
๋น ๊ธฐ(*2) ์ ๊ธฐ ๋น ๊ธฐ ์ ๊ธฐ
์ ์ฉ์ด์์จ(*1) '*./5 '*.$5 '*./5 E /*$$5 '*./5
๋ช ๋ชฉ๊ธ์ก !0-1#.-'&# $/-$//-!!& '0-/""-""" #"&-"."-"""
ํ์ฌ๊ฐ์น !$-1/1-0&" $'-.'&-&&! '"-'.'-1#! #""-/#"-$$#
ํ์ฌ๊ฐ์นํ ์ธ์ฐจ๊ธ 2 ('#$-'/!) (0-"$!-&//) ($-!&0-..0)
๋์์ถฉ๋น๊ธ (1-0$"-/"#) 2 2 2
(*1) ์๊ธฐ ํ ์ธ์ด์์จ์ ๋น์ฌ์ ๊ฐ์คํ๊ท ์ฐจ์ ์ด์์จ์ ์ ์ฉํ์์ต๋๋ค*
๋น๊ธฐ ์ค ๋ฐ์ํ ์ฅ๊ธฐ์ฑ ๋งค์ถ์ฑ๊ถ ๋ฐ ๋์์ถฉ๋น๊ธ์ ๋๊ธํ์๊ธฐ๊ฐ ์ฐ์ฅ์ ๋ฐ๋ฅธ ์ฑ๊ถใ์ฑ๋ฌด ์ฌ(*2)
์กฐ์ ์ ๋ฐ์ํ ๊ฒ์ ๋๋ค(์ฃผ์ #" ์ฐธ์กฐ)*
ํํธ( ๋ณด๊ณ ๊ธฐ๊ฐ์ข ๋ฃ์ผ ํ์ฌ ์๊ธฐ ์ฅ๊ธฐ์ฑ๋งค์ถ์ฑ๊ถ ๋ฐ ์ฅ๊ธฐ์ฑ๋งค์ ์ฑ๋ฌด์ ์ ๋์ฑ ๋ถ๋ฅ๋ด์ญ์
๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(๋จ์ + ์ฒ์)
๊ตฌ ๋ถ ์ฅ๊ธฐ์ฑ ๋งค์ถ์ฑ๊ถ ์ฅ๊ธฐ์ฑ ๋งค์ ์ฑ๋ฌด
๋น ๊ธฐ ์ ๊ธฐ ๋น ๊ธฐ ์ ๊ธฐ
์ฅ๊ธฐ์ฑ ์์ฐใ๋ถ์ฑ(๋ช ๋ชฉ์๊ธ) !0-1#.-'&# $/-$//-!!& '0-/""-""" #"&-"."-"""
์ฐจ๊ฐ+ ์ด ํ์ฌ๊ฐ์นํ ์ธ์ฐจ๊ธ 2 ('#$-'/!) (0-"$!-&//) ($-!&0-..0)
์ด ๋์์ถฉ๋น๊ธ (1-0$"-/"#) 2 2 2
์ฐจ๊ฐ+ ์ ๋์ฑ ์์ฐใ๋ถ์ฑ #-!..-$." $/-$//-!!& #0-/""-""" #"&-"."-"""
์ ๋์ฑ ํ์ฌ๊ฐ์นํ ์ธ์ฐจ๊ธ 2 ('#$-'/!) (#.$-.'") ($-!&0-..0)
์ ๋์ฑ ๋์์ถฉ๋น๊ธ (0"-1$$) 2 2 2
์ฅ๊ธฐ์ฑ ์์ฐใ๋ถ์ฑ(์์ก) !!-&#"-##$ 2 1#-#$#-#/! 2
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9. Current value of accounts receivable and accounts payable
At the end of accounting period, the Group conducted the following assessment on long-term receivables andpayables of The company and the details are as follows.
(Unit: KRW000โ)
Division
Long-term receivables Long-term payables
Current period(*2) Last period Current period Last period
Applicable interestrate(*1)
7.68% 7.63% 7.68% ~ 8.33% 7.68%
Nominal amount 29,516,741 38,388,224 79,800,000 104,060,000
Present Value 23,585,940 37,674,442 70,767,512 100,810,331
Discount rate - (713,782) (9,032,488) (3,249,669)
Allowance for bad debt (5,930,801) - - -
(*1) The weighted average borrowing rate of The Group was applied to the discount rate.
(*2) Long-term receivables and bad debt allowance of the current period reflect the adjustment of the extension
of the payback period of the accounts receivable and accounts payable (see note 10).
Meanwhile, at the end of accounting period, classifications of long-term receivables and payables with respect to
liquidity are as follows.
(Unit: KRW000โ)
Division
Long-term receivables Long-term payables
Current period Last period Current period Last period
Long-term assets and liabilities(notional principal amount) 29,516,741 38,388,224 79,800,000 104,060,000
Less: total realization balance - (713,782) (9,032,488) (3,249,669)
Total allowance for bad debts (5,930,801) - - -
Less: liquid assets and liabilities 1,266,360 38,388,224 19,800,000 104,060,000
Liquidity realization balance - (713,782) (163,670) (3,249,669)
Allowance for receivables (90,533) - - -
Long-term assets and liabilities (net) 22,410,113 - 51,131,182 -
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#'" ์ฑ๊ถใ์ฑ๋ฌด์ ์กฐ์
๋น์ฌ ๋งค์ถ์ฑ๊ถ ์ค ์ฑ๊ถ์๊ธ %'(,0,(1., ์ฒ์ )๊ด๋ จ ๋์์ถฉ๋น๊ธ -(,%'(.'# ์ฒ์*์ ๋ํ
ํ์ ์กฐ๊ฑด์ด ์กฐ์ ๋์๋ ๋ฐ( ๊ทธ ๋ด์ฉ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(๋จ์ + ์ฒ์)
๊ตฌ ๋ถ ์กฐ์ ๋ด์ญ ๊ธ ์ก
๋ง๊ธฐ์ฐ์ฅ(*)
ํ์ฌ๋ ์ฑ๊ถ์๊ธ $"-0.0-'/0 ์ฒ์์
๋ํ ์ฌ !"#' ๋ #! ์ $# ์ผ๊น์ง ๋ถํ
ํ์ํ๋ ๊ฒ์ผ๋ก ํฉ์
$"-0.0-'/0
(*)
๋ง๊ธฐ์ฐ์ฅ๋ ์ฑ๊ถ์ ์ฑ๊ถ๋ฐ์ ์์ ์ ์ ํจ์ด์์จ์ ์ ์ฉํ์ฌ ํ์ฌ๊ฐ์น๋ก ํ๊ฐํ์ฌ ์ถ๊ฐ์
์ธ ๋์์ถฉ๋น๊ธ์ ์ธ์ํ์์ผ๋ฉฐ- ํ์ฌ๊ฐ์น ํ๊ฐํ ์ฑ๊ถ์ ์ฅ๋ถ๊ธ์ก์ ์ ํจ์ด์์จ์ ์ ์ฉํ
์ฌ ์ฐ์ถ๋๋ ๊ธ์ก์ ์ด์์์ต์ผ๋ก ์ธ์ํ์์* ์ด์ ๋ฐ๋ผ ๋น๊ธฐ์ ์ถ๊ฐ๋ก ์ธ์ํ ๋์์ถฉ๋น
๊ธ ๋ฐ ์ด์์์ต์ ๊ฐ๊ฐ 1-'10-.10 ์ฒ์ ๋ฐ $!0-1## ์ฒ์์*
ํํธ( ๋น๊ธฐ ์ฑ๊ถ์กฐ์ ์ด ๋ฐ์ํ ์ฑ๊ถ์ ๋์์ถฉ๋น๊ธ ๋ณ๋๋ด์ฉ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(๋จ์ + ์ฒ์)
๊ตฌ ๋ถ ๋น ๊ธฐ
๊ธฐ ์ด 1$.-.!#
๋น๊ธฐ ๋์์๊ฐ๋น 1-'10-.10
์ฑ๊ถ ์๊ณ์ก 2
์๊ฐ ๊ฒฝ๊ณผ์ ๋ฐ๋ผ ์ธ์ํ ์ด์์์ต ($!0-1##)์ธํ ํ์ฐ ($1-0./)
๊ธฐ ๋ง 1-0$"-/"#
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10. Adjustment of bonds and debts
The recovery condition with respect to the bond's principal value in the receivables, accounted by 30,969,789,000KRW (5,930,801,000KRWof bad debt allowance), has been adjusted and shown as follows.
(Unit: KRW000โ)
Division Reconciliations Amount
Maturity extension(*)
According to the agreement, The company
will repay the bond's principal value in the
receivables in the amount of 30,969,789,000
KRWat December 31, 2017.
30,969,789
(*) The present value of the additional bad debt allowance of the maturity-extended bonds discounted at the
current term is accounted, applying the effective interest rate when the bond issues, by 5,759,659,000 KRW.While the present value of the bond's book value discounted at the effective interest rate, draws interest at the
amount of 329,511,000 KRW.
Meanwhile, the changes in bad debt allowance of the maturity-extended bonds at the current period are asfollows.
(Unit: KRW000โ)
Division Current period
Beginning 536,621
Bad debt expense 5,759,659
Bad debt recovery -
Interest earnings recognized as time passed (329,511)
Foreign currency translation (35,968)
Ending 5,930,801
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##" ๋จ๊ธฐ์ฐจ์ ๊ธ ๋ณด๊ณ ๊ธฐ๊ฐ์ข ๋ฃ์ผ ํ์ฌ ๋น์ฌ์ ๋จ๊ธฐ์ฐจ์ ๊ธ์ ๋ด์ญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(๋จ์ + ์ฒ์)
์ฐจ์ ์ฒ ์ด์์จ(5) ๋น ๊ธฐ ์ ๊ธฐ
์ธํ์ํ 2 2 $"-"""-"""
#&" ์ ํ์ฌ์ฑ ๋ฐ ์ ์ฃผ์ธ์๊ถ๋ถ์ฌ์ฑ
)#* ๋ณด๊ณ ๊ธฐ๊ฐ์ข ๋ฃ์ผ ํ์ฌ ์ ํ์ฌ์ฑ ๋ฐ ์ ์ฃผ์ธ์๊ถ๋ถ์ฌ์ฑ์ ๋ด์ญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(๋จ์ + ์ฒ์)
๊ตฌ ๋ถ ์ ํ์ฌ์ฑ ์ ์ฃผ์ธ์๊ถ๋ถ์ฌ์ฑ
์ก๋ฉด๊ฐ์ก 0"-"""-""" 0"-"""-"""
์ ํ๊ถ์กฐ์ F ์ ์ฃผ์ธ์๊ถ์กฐ์ (#$-&"$-"##) (#$-&"$-"##)
์ฌ์ฑ์ํํ ์ฆ๊ธ #$-"/&-"$# #$-"/&-"$#
์ฅ๋ถ๊ฐ์ก /0-./#-"!" /0-./#-"!"
)&* ๋น๊ธฐ ์ค ์ ๊ท๋ก ๋ฐํ๋ ์ ํ์ฌ์ฑ์ ๋ฐํ์กฐ๊ฑด ๋ฐ ๊ธฐํ์ฌํญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
๊ตฌ ๋ถ ์ ํ์ฌ์ฑ
๋ฐํ์ผ !"#$*/*#.
๋ง๊ธฐ์ผ !"#.*/*#.
์ก๋ฉด๊ธ์ก 0"-"""-""" ์ฒ์
๋ฐํ๊ฐ์ก 0"-"""-""" ์ฒ์
์ด์์ง๊ธ์กฐ๊ฑด ์ก๋ฉด์ด์ ์ฐ $5
๋ณด์ฅ์์ต๋ฅ ์ฌ์ฑ ๋ง๊ธฐ์ผ๊น์ง ์ฐ '*15(์ฐ๋ณต๋ฆฌ)
์ํ๋ฐฉ๋ฒ ์ ํ๋์ง ์๊ฑฐ๋ ์กฐ๊ธฐ์ํ๋์ง ์์ ๊ฒฝ์ฐ ๋ง๊ธฐ์ผ์ ์ก๋ฉด๊ฐ์ก์ ##&*1&5๋ฅผ ์ผ์
์ํ
์ ํ ์ ๋ฐํํ ์ฃผ์์ ์ข ๋ฅ ๋ฐ ์ฃผ์์
๊ธฐ๋ช ์ ๋ณดํต์ฃผ $0-""$ ์ฃผ(์ก๋ฉด๊ฐ์ก 1-""" ์)
์ ํ์ฒญ๊ตฌ๊ธฐ๊ฐ ์ฌ์ฑ๋ฐํ์ผ๋ก๋ถํฐ ์ํ๊ธฐ์ผ์ ์ง์ ์ผ๊น์ง
์ ํ๊ฐ๊ฒฉ !-$"'-1"" ์
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11. Short-term debt
At the end of accounting period, the details of short-term loans are as follows.
(Unit: KRW000โ)
Borrowing source Interest rate (%) Current period Last period
Exchange Bank - - 30,000,000
12.Convertible bonds and bond warrants
(1) At the end of the accounting period, the details of convertible bonds and bond warrants are as follows:
(Unit: KRW000โ)
Division Convertible bonds Bond warrantsFace Value 90,000,000 90,000,000
Adjustment of conversion right/warrant (13,403,011) (13,403,011)
Bond repayment premium 13,084,031 13,084,031
Book value 89,681,020 89,681,020
(2) The issuing conditions and other details of the current issued convertible bonds are as follows:
Division Convertible bonds
Date of issue 2013.8.16
Date of maturity 2016.8.16
Face value 90,000,000,000 KRW
Issue price 90,000,000,000 KRW
Interest payment conditions Nominal interest rate is 3% annually
Guaranteed returns 7.5% from the date of issue to maturity (annual compounding)
Method of repaymentThe convertible bonds will be repaid at 114.54% of its face value at the dateofmaturityif not converted or repaid advanced.
The type of exercisableshares issued and thenumber of shares
39,003 shares of registered ordinary shares(par value of 5,000 KRW)
Conversion claim period From the issue date to the expire date
Conversion price 2,307,500KRW
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)%* ๋น๊ธฐ ์ค ์ ๊ท๋ก ๋ฐํ๋ ์ ์ฃผ์ธ์๊ถ๋ถ์ฌ์ฑ์ ๋ฐํ์กฐ๊ฑด ๋ฐ ๊ธฐํ์ฌํญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
๊ตฌ ๋ถ ์ ์ฃผ์ธ์๊ถ๋ถ์ฌ์ฑ
๋ฐํ์ผ !"#$*/*#.
๋ง๊ธฐ์ผ !"#.*/*#.
์ก๋ฉด๊ธ์ก 0"-"""-""" ์ฒ์
๋ฐํ๊ฐ์ก 0"-"""-""" ์ฒ์
์ด์์ง๊ธ์กฐ๊ฑด ์ก๋ฉด์ด์ ์ฐ $5
๋ณด์ฅ์์ต๋ฅ ์ฌ์ฑ ๋ง๊ธฐ์ผ๊น์ง ์ฐ '*15(์ฐ๋ณต๋ฆฌ)
์ํ๋ฐฉ๋ฒ ํ์ฌ๋์ง ์๊ฑฐ๋ ์กฐ๊ธฐ์ํ๋์ง ์์ ๊ฒฝ์ฐ ๋ง๊ธฐ์ผ์ ์ก๋ฉด๊ฐ์ก์ ##&*1&5๋ฅผ ์ผ์
์ํ
ํ์ฌ ์ ๋ฐํํ ์ฃผ์์ ์ข ๋ฅ
๋ฐ ์ฃผ์์ ๊ธฐ๋ช ์ ๋ณดํต์ฃผ $0-""$ ์ฃผ(์ก๋ฉด๊ฐ์ก 1-""" ์)
ํ์ฌ๊ธฐ๊ฐ ์ฌ์ฑ๋ฐํ์ผ๋ก๋ถํฐ ์ํ๊ธฐ์ผ์ ์ง์ ์ผ๊น์ง ํ์ฌ๊ฐ๊ฒฉ !-$"'-1"" ์
)$* ์ ํ์ฌ์ฑ ๋ฐ ์ ์ฃผ์ธ์๊ถ๋ถ์ฌ์ฑ ๋ถ์ฑ์์์ ๊ณต์ ๊ฐ์น๋ ๋์ผํ ์กฐ๊ฑด์ ์ ํ๊ถ์ด ์๋ ์ฌ
์ฑ์ ์์ฅ์ด์์จ์ ์ ์ฉํ์ฌ ๊ณ์ฐ๋์์ต๋๋ค" ๋ฐํ๊ฐ์ก์์ ๋ถ์ฑ์์๋ฅผ ์ฐจ๊ฐํ ์์ฌ๊ฐ์น๋
์ ํ๊ถ์ ๊ฐ์น์ ํด๋นํ๋ฉฐ( ๋ฒ์ธ์ธ ํจ๊ณผ๋ฅผ ์ฐจ๊ฐํ ๊ธ์ก์ ์ ํ๊ถ๋๊ฐ ๋ฐ ์ ์ฃผ์ธ์๊ถ๋๊ฐ์
๊ณผ๋ชฉ์ผ๋ก ๊ณ์ํ์์ต๋๋ค"
#%" ํด์ง๊ธ์ฌ์ ๋
๋น์ฌ๋ ์๊ฒฉ์ ๊ฐ์ถ ๋ชจ๋ ์ข ์ ์๋ค์ ์ํด ํ์ ๊ธฐ์ฌํํด์ง๊ธ์ฌ์ ๋๋ฅผ ์ด์ํ๊ณ ์์ต๋๋ค"
์ฌ์ธ์ ๋ฆฝ์์ฐ์ ์ํ์์ ๊ด๋ฆฌํ์์ ๊ธฐ๊ธํํ๋ก ๋น์ฌ์ ์์ฐ๋ค๋ก๋ถํฐ ๋ ๋ฆฝ์ ์ผ๋ก ์ด์ฉ๋
๊ณ ์์ต๋๋ค" ์ข ์ ์๋ค์ด ํ์ ๊ธฐ์ฌํ์ ๊ฐ๋์กฐ๊ฑด์ ์ถฉ์กฑํ๊ธฐ ์ ์ ํด์ฌํ๋ ๊ฒฝ์ฐ์ ๋น์ฌ๊ฐ
์ง๋ถํด์ผ ํ ๊ธฐ์ฌ๊ธ์ ์์ค๋๋ ๊ธฐ์ฌ๊ธ๋งํผ ๊ฐ์ํ๊ฒ ๋ฉ๋๋ค"
์์ต๊ณ์ฐ์์ ๋น๊ธฐ ์ค ์ธ์๋ ์ด๋น์ฉ -1$(0'' ์ฒ์)์ ๊ธฐ 2 $,,(-'0 ์ฒ์*์
ํด์ง๊ธ์ฌ์ ๋์ ์ ๊ท์ ํ๊ณ ์๋ ๋น์จ์ ๋ฐ๋ผ ๋น์ฌ๊ฐ ํด์ง๊ธ์ฌ์ ๋์ ๋ฉ์ ํ ๊ธฐ์ฌ๊ธ์
๋ํ๋ด๊ณ ์์ต๋๋ค" ๋น๊ธฐ๋ง ํ์ฌ ๋ฏธ์ง๊ธ๋ ํด์ง๊ธ์ฌ๋ ์์ต๋๋ค"
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๏ผ3๏ผThe issued conditions and other details of currently issued bond warrants are as follows:
Division Bond warrants
Date of issue 2013.8.16Date of maturity 2016.8.16
Face value 90,000,000,000 KRW
Issue price 90,000,000,000 KRW
Interest payment conditions Nominal interest rate is 3%
Guaranteed returns 7.5% from the date of issue to maturity (annual compounding)
Method of Repayment
The bond warrants will be repaid at 114.54% of its face value at the date ofmaturity if not exercised or repaid advanced.
The type of exercisable
shares issuedand thenumber of shares
39,003 shares of registered ordinary shares (par value of 5,000 KRW)
Exercise period From the issue date to the expire date
Exercise price 2,307,500KRW
(4)The fair value of convertible bonds and warrants bonds is calculated by applying the market interest rate of
bonds without conversion rights under the same conditions. The residual value after deducting the liability
component from the issue price is equivalent to the value of the conversion rights, and the amount of residual
value which deducted tax expenses is recorded as the price of consideration for conversion rights and
preemptive right(subscription right)
13. Retirement benefit plans
The parent company has implemented a defined contribution plan for all qualified employees. External assets
have been operated independently from the assets of the parent company in the form of a fund under the
management of a trustee. Employees would have to pay contributions to parent company if they leave The
company before the vesting conditions are satisfied.
Total cost at the current period, recorded in income statement at 574,600,000 KRW, is the amount of
contribution calculated by the parent company according to the proportion set in the pension plans. There are
currently no unpaid retirement benefits at the end of accounting period.
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#$" ํํ์ฑ ์ธํ์์ฐ๊ณผ ์ธํ๋ถ์ฑ ๋ณด๊ณ ๊ธฐ๊ฐ์ข ๋ฃ์ผ ํ์ฌ ๋น์ฌ์ ํํ์ฑ ์ธํ์์ฐ๊ณผ ์ธํ๋ถ์ฑ์ ์ฃผ์ ๋ด์ญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(์ํ ๋จ์ + ์ฒ์)
๊ณ ์ ๊ณผ ๋ชฉ ๋น ๊ธฐ ์ ๊ธฐ
์ธ ํ ์ํํ์ฐ์ก ์ธ ํ ์ํํ์ฐ์ก
ํ๊ธ ๋ฐ ํ๊ธ์ฑ์์ฐ
USD 0''-"/! #-"$#-##& USD $-"0"-00. $-$#"-'..
8:? #1-!!0-1#' !!-#'/-#$. 8:? !0-'0/ &!-!"!
?67 #$$ &$ ?67 #$$ &.
=A7 #&/ 1! =A7 #&/ 1"
VEF 1." 0$ VEF 1." #&$
๋งค์ถ์ฑ๊ถ USD !$-&"/-1!" !&-'"$-"## USD 1"-#""-""" 1$-..!-##"
8:? $!-&''-'&1 &'-!0.-"&# 8:? 2 2
๋ฏธ์๊ธ USD 2 2 USD &-!'' &-1/#์ฅ๊ธฐ๋งค์ถ์ฑ๊ถ USD !.-''"-""" !/-!1"-$/# USD 2 2
์ฅ๊ธฐ๋์ฌ๊ธ
USD !$"-0&1 !&$-'#. USD 2 2
HKD '"-""" 0-1!. HKD 2 2
THB 1"'-""" #.-!01 THB 2 2
์ฅ๊ธฐ๋ฏธ์์์ต
USD &&' &'! USD 2 2
HKD #-!/1 #'1 HKD 2 2
THB #-0!" .! THB 2 2
์์ฐ ํฉ๊ณ #!$-'!0-##' 1'-"#0-/0/
๋ฏธ์ง๊ธ๊ธ
USD #1-."1 #.-&./ USD #$&-."! #&&-#'!
8:? ##/-'"" #'!-/1/ 8:? #&-../ !"-''&
CAD ."-""" 10-&1# CAD !"-""" !#-1!#
CHF 2 2 CHF !&-0$! !0-!&'
๋ถ์ฑ ํฉ๊ณ !&/-''' !#1-'#&
์๊ธฐ ์ธํํ์ฐ๊ณผ ๊ด๋ จํ์ฌ ๋น๊ธฐ ์ธํํ์ฐ์ด์ต &#.(--' ์ฒ์)์ ๊ธฐ 2 &0'(%., ์ฒ์* ๋ฐ
์ธํํ ์ฐ์์ค .#$($#0 ์ฒ์)์ ๊ธฐ 2 $(%#$(-#& ์ฒ์*์ ์์ ์ธ์์ต์ผ๋ก ๊ณ์ํ์์ต๋๋ค"
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64
14. Monetary foreign assets and liabilities
At the end of accounting period, the details of the monetary assets and liabilities in foreign currencies of the
Group are as follows:
(Unit: KRW000โ)
Accounts
Current period Last period
Foreign currency amountKRW
equivalentForeign currency amount
KRW
equivalent
Cash and cashequivalents
USD 977,082 1,031,114 USD 3,090,996 3,310,766
EUR 15,229,517 22,178,136 EUR 29,798 42,202
RON 133 43 RON 133 46
PLN 148 52 PLN 148 50
VEF 560 93 VEF 560 143
Trade receivables
USD 23,408,520 24,703,011 USD 50,100,000 53,662,110
EUR 32,477,745 47,296,041 EUR - -
Accountsreceivables
USD - - USD 4,277 4,581
Long-term
receivablesUSD 26,770,000 28,250,381 USD - -
Long-term debts
USD 230,945 243,716 USD - -
HKD 70,000 9,526 HKD - -
THB 507,000 16,295 THB - -
Long-term accruedincome
USD 447 472 USD - -
HKD 1,285 175 HKD - -
THB 1,920 62 THB - -
Total assets 123,729,117 57,019,898
Accounts payable
USD 15,605 16,468 USD 134,602 144,172
EUR 118,700 172,858 EUR 14,668 20,774
CAD 60,000 59,451 CAD 20,000 21,521
CHF - - CHF 24,932 29,247
Total liabilities 248,777 215,714
According to the above exchange rate, the translation gains of the foreign currency exchange is 218,550,000
KRW (last period: 260,389,000KRW) and the translation losses of the foreign currency exchange is814,416,000KRW (last period: 4,314,512,000 KRW). Both the translation gains and losses are recognized as
non-operating gains and losses.
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#-" ํน์๊ด๊ณ์ ๊ณต์ ๋น์ฌ์ ๋น๊ธฐ ๋ฐ ์ ๊ธฐ์ ํน์๊ด๊ณ์ ๊ณต์์ ๊ด๋ จ๋ ๋ด์ฉ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
)#* ์ง๋ฐฐใ๊ด๊ณ๊ธฐ์ ๊ฐ์ ํน์๊ด๊ณ
๊ตฌ ๋ถ ์ง๋ฐฐใ๊ด๊ณ๊ธฐ์ ์ ๋ช ์นญ
์ง๋ฐฐ์ธ ์์ ์ง
๋น์ฌ์ ์ ์์ ์ธ ์
ํฅ๋ ฅ์ ํ์ฌํ๋ ๊ธฐ
์
OEP โ ก PARTNERS CO2,738@;- A*=*
678 89:,;< =>?;78?@ ,3-A*=*
ํํธ๋ผ ! ํธ ์ฌ๋ชจํฌ์์ ๋ฌธํ์ฌ
๊ด๊ณ๊ธฐ์
Celltrion Healthcare India Privated Limited
Celltrion Healthcare ILAC SANAYI TICARET LIMITED SIRKETI
Celltrion Healthcare Hungary, Kft.
Celltrion Healthcare Philippines Inc.
Celltrion Healthcare Malaysia SDN BHD
Celltrion Healthcare Hong Kong Limited
Celltrion Healthcare (Thailand) Co., Ltd.
Celltrion Healthcare Distribuicao de Produtos Farmaceuticos do Brasil
LTDA
Celltrion Healthcare Singapore Private Limited
Celltrion Healthcare Mexico, S.A. DE C.V
๊ธฐํ ํน์๊ด๊ณ์
(์ฃผ)์ ํธ๋ฆฌ์จํ๋ฉ์ค
(์ฃผ)์ ํธ๋ฆฌ์จ์ง์์ค์จ
(์ฃผ)์ ํธ๋ฆฌ์จ
(์ฃผ)์ ํธ๋ฆฌ์จ์ ์ฝ
(์ฃผ)์ ํธ๋ฆฌ์จ์์คํฐ
(์ฃผ)๋๋ฆผ์ด์ค์
(์ฃผ)ํ์คํจ
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66
15. Related party disclosures
Related party disclosures of the Group and concerning information are shown as follows:
(1)Special relationships between the parent company and related companies
Division Manager ใ Company name
Manager Seo Jeongjin
Companies having
significant impact on theparent company
OEP โ ก PARTNERS CO-INVEST, L.P.
ONE EQUITY PARTNERS IV,L.P.
Petraโ ก Private Equity Fund
Related companies
Celltrion Healthcare India Privated Limited
Celltrion Healthcare ILAC SANAYI TICARET LIMITED SIRKETI
Celltrion Healthcare Hungary, Kft.
Celltrion Healthcare Philippines Inc.
Celltrion Healthcare Malaysia SDN BHD
Celltrion Healthcare Hong Kong Limited
Celltrion Healthcare (Thailand) Co., Ltd.
Celltrion Healthcare Distribuicao de Produtos Farmaceuticos do Brasil
LTDA
Celltrion Healthcare Singapore Private Limited
Celltrion Healthcare Mexico, S.A. DE C.V
Other related parties
Celltrion Holdings
Celltrion GSC
CelltrionCelltrion Pharm
CelltrionST
Dreamenm
Hanskin
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)&* ํน์๊ด๊ณ์์์ ๊ฑฐ๋๋ด์ญ
(๋จ์ + ์ฒ์)
ํน์๊ด๊ณ์ ๊ตฌ๋ถ ๋งค์ถ ๋ฑ ๋งค์ ๋ฑ
๋น ๊ธฐ ์ ๊ธฐ ๋น ๊ธฐ ์ ๊ธฐ
์์ ์ง 2 2 2 !-1#1
OEP โ ก PARTNERS CO2,738@;- A*=* 2 2 !!-##/ 2
678 89:,;< =>?;78?@ ,3-A*=* 2 2 #-!#1-1"/ 2
ํํธ๋ผ ! ํธ ์ฌ๋ชจํฌ์์ ๋ฌธํ์ฌ 2 2 #.&-$0& 2
Celltrion Healthcare Hungary, Kft. ##$-&$.-0#/ #-1"' 2 2
Celltrion Healthcare Philippines Inc. !1$-0&0 2 2 2
Celltrion Healthcare Hong Kong
Limited #/" 2 2 2
Celltrion Healthcare (Thailand) Co.,
Ltd. .! 2 2 2
Celltrion Healthcare Distribuicao de
Produtos Farmaceuticos do Brasil
LTDA
&'! 2 2 2
(์ฃผ)์ ํธ๋ฆฌ์จํ๋ฉ์ค #-!1# 2 ##/-.$# !1"-##"
(์ฃผ)์ ํธ๋ฆฌ์จ์ง์์ค์จ 2 !/ !-&0'-"!$ 0/-#.!
(์ฃผ)์ ํธ๋ฆฌ์จ .-.11 2 $&!-/0'-.0" $&'-"!$-0/#
(์ฃผ)์ ํธ๋ฆฌ์จ์ ์ฝ 2 $$-/!"-$1! /.-/"' /&-!'0
(์ฃผ)์ ํธ๋ฆฌ์จ์์คํฐ 2 2 #/-"". $$-"!0
(์ฃผ)๋๋ฆผ์ด์ค์ 2 2 !!"-10# //!
(์ฃผ)ํ์คํจ #-.'$ 2 !-0!$ 2
ํฉ ๊ณ ##$-'"#-#." $$-/!#-//' $&'-!&$-.0# $&'-&0!-01/
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(2) Transactions with related parties(Unit: KRW000โ)
Related party division
Sales, etc. Purchases, etc.
Current period Last period Current period Last period
Seo Jung-jin - - - 2,515
OEP โ ก PARTNERS CO-INVEST, L.P. - - 22,118 -
ONE EQUITY PARTNERS IV,L.P. - - 1,215,508 -
Petra โ ก Private Equity Fund - - 164,394 -
Celltrion Healthcare Hungary, Kft. 113,436,918 1,507 - -
Celltrion Healthcare Philippines Inc. 253,949 - - -
Celltrion Healthcare Hong Kong
Limited180 - - -
Celltrion Healthcare (Thailand) Co.,
Ltd. 62 - - -
Celltrion Healthcare Distribuicao deProdutos Farmaceuticos do BrasilLTDA
472 - - -
Celltrion Holdings 1,251 - 118,631 250,110
Celltrion GS - 28 2,497,023 98,162
Celltrion 6,655 - 342,897,690 347,023,981
Celltrion Pharm - 33,820,352 86,807 84,279
CelltrionST - - 18,006 33,029
Dreamenm - - 220,591 882
Hanskin 1,673 - 2,923 -
Total 113,701,160 33,821,887 347,243,691 347,492,958
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)%* ํน์๊ด๊ณ์์ ๋ํ ์ฑ๊ถใ์ฑ๋ฌด
(๋จ์ + ์ฒ์)
ํน์๊ด๊ณ์ ๊ตฌ๋ถ
์ฑ ๊ถ ๋ฑ ์ฑ ๋ฌด ๋ฑ
๋น ๊ธฐ ์ ๊ธฐ ๋น ๊ธฐ ์ ๊ธฐ
OEP โ ก PARTNERS CO2,738@;- A*=* 2 2 /-$01 2
678 89:,;< =>?;78?@ ,3-A*=* 2 2 &.#-$&. 2
ํํธ๋ผ ! ํธ ์ฌ๋ชจํฌ์์ ๋ฌธํ์ฌ 2 2 .!-$0. 2
Celltrion Healthcare Hungary, Kft. &1-1""-"1' 2 2 2
Celltrion Healthcare Philippines Inc. 2 '!1 2 2
Celltrion Healthcare Hong Kong
Limited #'1 2 2 2
Celltrion Healthcare (Thailand) Co.,
Ltd.
.! /&/ 2 2
Celltrion Healthcare Distribuicao de
Produtos Farmaceuticos do Brasil
LTDA
&'! 2 2 2
Celltrion Healthcare Mexico, S.A.
DE C.V. 2 &-1/# 2 2
(์ฃผ)์ ํธ๋ฆฌ์จ์ง์์ค์จ 2 2 .#0-.&" #"'-0'/
(์ฃผ)์ ํธ๋ฆฌ์จ #-!0$ !' $/.-/#.-'"1 $.'-0"/-#"!
(์ฃผ)์ ํธ๋ฆฌ์จ์ ์ฝ 2 .!-.&1-!#$ #0-&."-""" !!-!&"-"""
(์ฃผ)์ ํธ๋ฆฌ์จ์์คํฐ 2 !/ 2 !!"
(์ฃผ)๋๋ฆผ์ด์ค์ 2 2 #-.&" 2
(์ฃผ)ํ์คํจ 2 2 &/" 2
ํฉ ๊ณ &1-1"!-"10 .!-.1#-&!! &"'-&$"-."! $0"-!1.-$""
(*) ์๊ธ๊ฑฐ๋ ๊ด๋ จ ์ฑ๊ถใ์ฑ๋ฌด๋ ํฌํจ๋์ด ์์ง ์์ต๋๋ค*
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70
(3) Accounts receivable and payable with related parties
(Unit: KRW000โ)
Related party division
Receivables, etc. Payables, etc.
Current period Last period Current period Last period
OEP โ ก PARTNERS CO-INVEST, L.P. - - 8,395 -
ONE EQUITY PARTNERS IV,L.P. - - 461,346 -
Petraโ ก Private Equity Fund - - 62,396 -
Celltrion Healthcare Hungary, Kft. 45,500,057 - - -
Celltrion Healthcare Philippines Inc. - 725 - -
Celltrion Healthcare Hong Kong
Limited175 - - -
Celltrion Healthcare (Thailand) Co.,Ltd.
62 848 - -
Celltrion Healthcare Distribuicao deProdutos Farmaceuticos do BrasilLTDA
472 - - -
Celltrion Healthcare Mexico, S.A. DEC.V.
- 4,581 - -
Celltrion GSC - - 619,640 107,978
Celltrion 1,293 27 386,816,705 367,908,102
Celltrion Pharm - 62,645,213 19,460,000 22,240,000
CelltrionST - 28 - 220
Dreamenm - - 1,640 -
Hanskin - - 480 -
Total 45,502,059 62,651,422 407,430,602 390,256,300
(*) Cash-related receivables and payables are not included.
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)$* ๋น๊ธฐ์ ์ ๊ธฐ ์ค ํน์๊ด๊ณ์์์ ์๊ธ๊ฑฐ๋ ๋ด์ญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(๋น๊ธฐ) (๋จ์ + ์ฒ์)
ํน์๊ด๊ณ์ ๊ตฌ๋ถ ๊ฑฐ๋ ๋ด์ฉ ๊ธฐ์ด ์ฆ๊ฐ ๊ฐ์ ๊ธฐ๋ง
์์ ์ง ์ฐจ์ (*) 2 1&-&$.-&&# (1&-&$.-&&#) 2
OEP II PARTNERS CO2,738@;- A*=* ์ฐจ์ (*) 2 '$'-&0$ 2 '$'-&0$
678 89:,;< =>?;78?@ ,3-A*=* ์ฐจ์ (*) 2 &"-1$"-".& 2 &"-1$"-".&
ํํธ๋ผ ! ํธ ์ฌ๋ชจํฌ์์ ๋ฌธํ์ฌ ์ฐจ์ (*) 2 1-&/#-1/$ 2 1-&/#-1/$
Celltrion Healthcare Hong Kong
Limited ๋์ฌ 2 0-1!. 2 0-1!.
Celltrion Healthcare (Thailand) Co.,
Ltd. ๋์ฌ 2 #.-!01 2 #.-!01
Celltrion Healthcare Distribuicao de
Produtos Farmaceuticos do Brasil
LTDA
๋์ฌ 2
!&$-'#.
2
!&$-'#.
(์ฃผ)์ ํธ๋ฆฌ์จํ๋ฉ์ค ์ฐจ์ 2 '-"""-""" ('-"""-""") 2
(์ฃผ)์ ํธ๋ฆฌ์จ์ง์์ค์จ ์ฐจ์ (*) 2 /'-#$.-&&# ($!-'""-""") 1&-&$.-&&#
(*) ์ ํ์ฌ์ฑ- ์ ์ฃผ์ธ์๊ถ๋ถ์ฌ์ฑ๊ฐ ํฌํจ๋์ด ์์ต๋๋ค*
(์ ๊ธฐ) (๋จ์ + ์ฒ์)
ํน์๊ด๊ณ์ ๊ตฌ๋ถ ๊ฑฐ๋ ๋ด์ฉ ๊ธฐ์ด ์ฆ๊ฐ ๊ฐ์ ๊ธฐ๋ง
์์ ์ง ์ฐจ์ $""-""" 2 ($""-""") 2
Celltrion Healthcare Hungary, Kft. ๋์ฌ .#-01' 2 (.#-01') 2
(์ฃผ)์ ํธ๋ฆฌ์จํ๋ฉ์ค ์ฐจ์ !!-.""-""" 2 (!!-.""-""") 2
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(4) Details of transactions with related parties in current period and last period are as follows.
(Current period) (Unit: KRW000โ)
Related party divisionTrading
informationBasis Increment Decrement Ending
Seo Jung-jin Borrowing (*) - 54,436,441 (54,436,441) -
OEP II PARTNERS CO-INVEST,
L.P.Borrowing (*) - 737,493 - 737,493
ONE EQUITY PARTNERSIV,L.P.
Borrowing (*) - 40,530,064 - 40,530,064
Petraโ ก Private Equity Fund Borrowing (*) - 5,481,583 - 5,481,583
Celltrion Healthcare Hong KongLimited
renting - 9,526 - 9,526
Celltrion Healthcare (Thailand)Co.,Ltd.
renting - 16,295 - 16,295
Celltrion HealthcareDistribuicao deProdutosFarmaceuticos do BrasilLTDA
renting - 243,716 - 243,716
Celltrion Holdings Borrowing - 7,000,000 (7,000,000) -
Celltrion GSC Borrowing(*) - 87,136,441 (32,700,000) 54,436,441
(*) Convertible bonds and bond warrants are included.
(Last period) (Unit: KRW000โ)
Related party divisionTrading
informationBasis Increment Decrement Ending
Seo Jung-jin Borrowing 300,000 - (300,000) -
Celltrion Healthcare Hungary,Kft.
Renting 61,957 - (61,957) -
Celltrion Holdings Borrowing 22,600,000 - (22,600,000) -
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#0" ์ ๋ณธ
)#* ์๋ณธ๊ธ์ ๋ด์ญ
๋ณด๊ณ ๊ธฐ๊ฐ์ข ๋ฃ์ผ ํ์ฌ ๋น์ฌ์ ์๋ณธ๊ธ์ ๊ด๋ จ๋ ์ฌํญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
๊ตฌ ๋ถ ๋น ๊ธฐ ์ ๊ธฐ
โ ๋ฐํํ ์ฃผ์์ ์ด์ !"-"""-"""
!"-"""-"""
โก 1์ฃผ๋น ์ก๋ฉด๊ธ์ก 1-""" ์ 1-""" ์
โข ๋ฐํํ ์ฃผ์์ ์ +
๋ณดํต์ฃผ
์ฐ์ ์ฃผ
$""-"""
์ฃผ
#'/-&&$
์ฃผ
$""-"""
์ฃผ
#'/-&&$
์ฃผ
)&* ์๋ณธ๊ธ ๋ฐ ์ฃผ์๋ฐํ์ด๊ณผ๊ธ์ ๋ณ๋๋ด์ญ
๋น๊ธฐ ๋ฐ ์ ๊ธฐ ์ค ๋น์ฌ์ ์๋ณธ๊ธ ๋ฐ ์ฃผ์๋ฐํ์ด๊ณผ๊ธ์ ๋ณ๋๋ด์ญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(๋จ์ + ์ฒ์)
๊ตฌ ๋ถ ์๋ณธ๊ธ
์ฃผ์๋ฐํ์ด๊ณผ๊ธ ๋ณดํต์ฃผ ์ฐ์ ์ฃผ
์ ๊ธฐ์ด #-1""-""" $&#-/#1 $.-.!$-##'
์ ์์ฆ์ 2 11"-&"" !1$-&11-'&.
์ ๊ธฐ๋ง #-1""-""" /0!-!#1 !0"-"'/-/.$๋น๊ธฐ๋ง #-1""-""" /0!-!#1 !0"-"'/-/.$
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16.Capital
(1)Details of capital
At the end of the accounting period, details about the capital of The company are as follows.
Division Current period Last period
โ The total number of shares to be issued 20,000,000shares 20,000,000shares
โก Par value per share 5,000KRW 5,000KRW
โขThe number of issued shares:
ordinary sharespreferred shares
300,000 shares
178,443 shares
300,000 shares
178,443shares
(2)Changes in capital and share premium
Changes in capital and share premium of The company in current and lastperiod are as follows.
(Unit: KRW000โ)
DivisionCapital
Share issued premiumOrdinary shares Preferred shares
Last period beginning 1,500,000 341,815 36,623,117
Capital increment - 550,400 253,455,746
Last period ending 1,500,000 892,215 290,078,863
Current period beginning 1,500,000 892,215 290,078,863
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)%* ์ํ์ ํ์ฐ์ ์ฃผ
ํญ ๋ชฉ ๋ด ์ฉ
์ฐ์ ์ฃผ์ ์ข ๋ฅ
๋์ ์ ์ฐธ๊ฐ์ ์ํ์ ํ์ฐ์ ์ฃผ
# ์ฐจ ์ฐ์ ์ฃผ+ ์ฐ๊ฐ ์ต์ ์ฐ์ ๋ฐฐ๋น๋ฅ 2 ์ํ์ ํ ์ฐ์ ์ฃผ์์ ๋ฐํ๊ฐ์ ์ฐ #5
! ์ฐจ ์ฐ์ ์ฃผ+ ์ฐ๊ฐ ์ต์ ์ฐ์ ๋ฐฐ๋น๋ฅ 2 ์ํ์ ํ ์ฐ์ ์ฃผ์์ ์ก๋ฉด๊ฐ์ ์ฐ "*"#5
$ ์ฐจ ์ฐ์ ์ฃผ+ ์ฐ๊ฐ ์ต์ ์ฐ์ ๋ฐฐ๋น๋ฅ 2 ์ํ์ ํ ์ฐ์ ์ฃผ์์ ์ก๋ฉด๊ฐ์ ์ฐ "*"#5
์ ์์ฆ์์ผ
# ์ฐจ ์ฐ์ ์ฃผ+ !""0 ๋ ' ์ #" ์ผ
! ์ฐจ ์ฐ์ ์ฃผ+ !"## ๋ / ์ $# ์ผ
$ ์ฐจ ์ฐ์ ์ฃผ+ !"#! ๋ # ์ $# ์ผ
์๊ฒฐ๊ถ ์๊ฒฐ๊ถ์ ๊ฐ์ง
์ํ์ ๊ดํ ์ฌํญ
(#) ์ํ์์
# ์ฐจ ์ฐ์ ์ฃผ+ ๋ฐํ์ผ๋ก๋ถํฐ & ๋ ์ด ๊ฒฝ๊ณผํ ๋ ์ด์ ๊น์ง ์ํ์ ์ฌ์ ๊ฐ ๋ฐ์ํ ์์ (*)
! ์ฐจ ์ฐ์ ์ฃผ+ ๋ฐํ์ผ๋ก๋ถํฐ 1 ๋ ์ด ๊ฒฝ๊ณผํ ๋ ์ด์ ๊น์ง ์ํ์ ์ฌ์ ๊ฐ ๋ฐ์ํ ์์
$ ์ฐจ ์ฐ์ ์ฃผ + ๋ฐํ์ผ๋ก๋ถํฐ 1 ๋ ์ด ๊ฒฝ๊ณผํ ๋ ์ด์ ๊น์ง ์ํ์ ์ฌ์ ๊ฐ ๋ฐ์ํ
์์ (!) ์ํ๊ฐ์ก
์ํ์ฌ์ ์ ๋ฐ๋ฅธ ์ ์ ๊ฐ์น๋ก ์ํ
์ ํ์ ๊ดํ ์ฌํญ
(#) ์ ํ๋น์จ + ์ต์ด์ ํ๋น์จ์ ์ํ์ ํ ์ฐ์ ์ฃผ์ # ์ฃผ๊ฐ ๋ณดํต์ฃผ์ # ์ฃผ๋ก
์ ํ (!) ์ ํ๊ฐ์ก + ๊ฐ ์ฐ์ ์ฃผ์ ๋ฐํ๊ธ์ก
($) ์ ํ์ฒญ๊ตฌ๊ธฐ๊ฐ +
# ์ฐจ ์ฐ์ ์ฃผ + ๋ฐํ์ผ๋ก๋ถํฐ # ๋ ์ด ๊ฒฝ๊ณผํ ๋ค์ ๋ ๋ถํฐ ๊ฐ์
! ์ฐจ ์ฐ์ ์ฃผ + ๋ฐํ์ผ๋ก๋ถํฐ 1 ๋ ์ด๋ด
$ ์ฐจ ์ฐ์ ์ฃผ + ๋ฐํ์ผ๋ก๋ถํฐ 1 ๋ ์ด๋ด
(*) ๋น๊ธฐ ์ค ์ํ๊ธฐ์ผ์ด ๋๋ํ์์ผ๋ ์ํ์ฒญ๊ตฌํ์ง ์์์ผ๋ฉฐ ์ํ๊ธฐํ์ ์ค์ ์ํ ๊ฐ๋ฅํ์์ ์ผ๋ก
๊ณ์ฝ์ด ๋ณ๊ฒฝ๋์์ต๋๋ค*
)$* ๊ฐ์์ฐจ์
๋น์ฌ๋ &'#' ๋ ## ์ &- ์ผ์๋ก ์ค์ํ ์ธ์ ๋ถํ ์ ๊ฒฐ๊ณผ๋ก( ๊ฐ์์ฐจ์์ด
-,(%0.(1.% ์ฒ์ ๋ฐ ์ํ์์ต๋๋ค"
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(3)Redeemable and convertible preference share
Subject Content
Preferred shares
by category
Accumulated redeemable and convertible preferred sharesFirst preference share: lowest annual yield of dividend- 1% of issue price of theredeemable and convertible preference share
Second preference share: lowest annual yield of dividend-0.01% of par value of theredeemable and convertible preference sharehird preference share: lowest annual yield of dividend-0.01% of par value of the
redeemable and convertible preference share
Date of increase inpaid-in capital
First preference share: July 10, 2009Second preference share: August 31, 2011
hird preference share: January 31, 2012
Voting Rights With voting rights
Details regarding
redemption
(1) Redemption date
First preference share : Four years after the issue date, can be redeemed when the
redemption conditions occur(*)Second preference share : Five years after the issue date, can be redeemed when theredemption conditions occur
hird preference share : Five years after the issue date, can be redeemed when theredemption conditions occur(2) Redemption amount
Based on redemption reasons and redeemed at fair value
Details on
conversion
(1)Conversions ratio : the initial conversion rate is 1:1 between redeemable and convertiblepreference share and ordinary share(2) Conversion price: the issue price of each preference share(3) Conversion period:
First preference share : One year after the issue dateSecond preference share : Within five years from the issue date
hird preference share : Within five years from the issue date
(*) Although the redemption date is within the current accounting period, The company hasnโt claimed for
repayment. The redemption date assigned is replaced by the actual redemption date.
๏ผ4๏ผLosses on capital reduction
The Losses on capital reduction in current period is 59,368,783 KRW 000โdue to the spin-off of parent company atNovember 25, 2010.
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#1" ์ด์ต์์ฌ๊ธ์ฒ๋ถ๊ณ์ฐ์
๋น์ฌ์ ๋น๊ธฐ ๋ฐ ์ ๊ธฐ์ ์ด์ต์์ฌ๊ธ์ฒ๋ถ๊ณ์ฐ์์ ๋ด์ญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
์ด์ต์์ฌ๊ธ์ฒ๋ถ๊ณ์ฐ์
GGGGGGGGGGGGGGGGGGGGG
์ #& ๊ธฐ !"#$ ๋ # ์ # ์ผ๋ถํฐ
!"#$ ๋ #! ์ $# ์ผ๊น์ง ์ #$ ๊ธฐ
!"#! ๋ # ์ # ์ผ๋ถํฐ
!"#! ๋ #! ์ $# ์ผ๊น์ง
์ฒ๋ถ์์ ์ผ !"#& ๋ $ ์ !' ์ผ ์ฒ๋ถํ์ ์ผ !"#$ ๋ $ ์ !! ์ผ
์ฃผ์ํ์ฌ ์ ํธ๋ฆฌ์จํฌ์ค์ผ์ด (๋จ์ + ์)
๊ตฌ ๋ถ ๋น ๊ธฐ ์ ๊ธฐ
๋ฏธ์ฒ๋ถ์ด์ต์์ฌ๊ธ
์ ๊ธฐ์ด์์ด์ต์์ฌ๊ธ &0/-"'!-!1" !1-"&&-"0$-!$"๋น๊ธฐ์์ด์ต(์์ค) #0-!/!-0$'-#!/ (!&-1&.-"!"-0/")
ํฉ ๊ณ #0-'/#-""0-$'/ &0/-"'!-!1"
์ด์ต์์ฌ๊ธ์ฒ๋ถ์ก 2 2
์ฐจ๊ธฐ์ด์๋ฏธ์ฒ๋ถ์ด์ต์์ฌ๊ธ #0-'/#-""0-$'/ &0/-"'!-!1"
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17.Statement of retained earnings
Details of statement of retained earnings of current and last period are as follows.
14thperiod: From January 1, 2013 to December 31, 2013Processing Date: March 27, 2014
13thperiod: From January 1, 2012 to December 31, 2012Processing Date: March 22, 2013
Celltrion Healthcare Co., Ltd. (Unit: KRW)
Division Current period Last period
Retained earnings
Last period net profit 498,072,250 25,044,093,230
Current period net profit (loss) 19,282,937,128 (24,546,020,980)
Total 19,781,009,378 498,072,250
Appropriated retained earnings - -
Retained earning before appropriation 19,781,009,378 498,072,250
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#." ํฌ๊ด์์ต๊ณ์ฐ์
๋น์ฌ์ ๋น๊ธฐ ๋ฐ ์ ๊ธฐ์ ํฌ๊ด์์ต๊ณ์ฐ์์ ๋ด์ญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
ํฌ๊ด์์ต๊ณ์ฐ์
GGGGGGGGGGGGG
์ #& ๊ธฐ !"#$ ๋ # ์ # ์ผ๋ถํฐ !"#$ ๋ #! ์ $# ์ผ๊น์ง
์ #$ ๊ธฐ !"#! ๋ # ์ # ์ผ๋ถํฐ !"#! ๋ #! ์ $# ์ผ๊น์ง
(๋จ์ + ์)
๊ตฌ ๋ถ ๋น ๊ธฐ ์ ๊ธฐ
๋น๊ธฐ์์ด์ต(์์ค) #0-!/!-0$'-#!/ (!&-1&.-"!"-0/")
์ง๋ถ๋ฒ์๋ณธ๋ณ๋ $-.&#-'!# 2
๋ถ์์ง๋ถ๋ฒ์๋ณธ๋ณ๋ (!"1-&0!-&.") 2ํฌ๊ด์์ต #0-"/#-"/.-$/0 (!&-1&.-"!"-0/")
#," ์ฃผ์๊ธฐ์ค๋ณด์
)#* ๋น๊ธฐ๋ง ํ์ฌ ๋น์ฌ๊ฐ ์ฒด๊ฒฐํ๊ณ ์๋ ์ฃผ์๊ธฐ์ค๋ณด์์ฝ์ ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
๊ตฌ ๋ถ # ์ฐจ ! ์ฐจ
๋ถ์ฌ์์ !"#! ๋ "$ ์ !$ ์ผ !"#$ ๋ "$ ์ !! ์ผ
ํ์ฌ๊ฐ๋ฅ๊ธฐ๊ฐ
๋ถ์ฌ์ผ ์ดํ $ ๋ ์ด์ ๋น์ฌ์ ์์ง์์ผ๋ก ์ฌ์งํ ์์ ํํด ํ์ฌ๊ฐ
๋ฅํ๋ฉฐ $ ๋ ๊ฒฝ๊ณผ ์์ ์์ ์ต์ด๋ถ์ฌ์ฃผ์์ &"5- & ๋ ๊ฒฝ๊ณผ
์์ ์์
๋ฐํํ ์ฃผ์์ #&-00" ์ฃผ #-0&" ์ฃผ
ํ์ฌ๊ฐ๊ฒฉ !-$"'-1"" ์ !-$"'-1"" ์
๋ถ์ฌ๋ฐฉ๋ฒ ์ฃผ์๊ต๋ถํ ์ฃผ์๊ต๋ถํ
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18.Statement of comprehensive income
Details of the statement of comprehensive income of current and last period are as follows
14
th
period: From January 1, 2013 to December 31, 201313thperiod: From January 1, 2012 to December 31, 2012
(Unit: KRW)
Division Current period Last period
Current period net profit (loss) 19,282,937,128 (24,546,020,980)
Equity method investments 3,641,721 -
Loss on Valuation of Investment
Stock Using the Equity Method(205,492,460) -
Comprehensive gains (losses) 19,081,086,389 (24,546,020,980)
19. Share-based compensation
As of the end of accounting period, The companyโs share-based compensation arrangement assigned is as follows
Division First round Second round
Granted date March 23, 2012 March 22, 2013
Exercising period
The shares of employees (incumbent only) can be exercised three years
after the date granted. 40% of initial shares granted can be exercised after3 years. 30% of rest initial shares granted can be exercised after 4
years.30% of rest initial shares granted can be exercised after 5 years.
Number of shares issued 14,990 shares 1,940 shares
Exercise price 2,307,500 KRW 2,307,500 KRW
Granted method Shares issued type Shares issued type
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๋น์ฌ๋ ๋ถ์ฌ๋ ์ฃผ์์ ํ๊ถ์ ๋ํด์ ๊ณต์ ๊ฐ์น์ ๊ทผ๋ฒ์ ์ ์ฉํ์ฌ ๋ณด์๋น์ฉ์ ์ฐ์ ํ์์ผ๋ฉฐ(
๋ณด์์๊ฐ ์ฐ์ ์ ์ฌ์ฉ๋ ์ ๋ฐ ๊ฐ์ ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
๊ตฌ ๋ถ # ์ฐจ ! ์ฐจ
๋ฌด์ํ์ด์์จ $*'$5E$*//5 !*.#5E!*'&5๊ธฐ๋ํ์ฌ๊ธฐ๊ฐ &E. ๋ &E. ๋
์์์ฃผ๊ฐ๋ณ๋์ฑ $$*!"5E$1*$.5 !/*"'5E$!*.15
๊ธฐ๋๋ฐฐ๋น์์ต์จ "5 "5
๊ณต ์ ๊ฐ ์ก !-$"'-1"" ์ !-$"'-1"" ์
)&* ๋น๊ธฐ๋ง ํ์ฌ ๋น์ฌ๊ฐ ๋ถ์ฌํ๊ณ ์๋ ์ฃผ์์ ํ๊ถ์ ๋ณ๋๋ด์ญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
์ฃผ์์ ํ๊ถ
์๋(์ฃผ) ๊ฐ์คํ๊ท ํ์ฌ๊ฐ๊ฒฉ(์)
๊ธฐ์ด #$-'1" !-$"'-1""
๋ถ์ฌ #-0&" !-$"'-1""
์ทจ์ /&" !-$"'-1""
๋น๊ธฐ๋ง #&-/1" !-$"'-1""
๋น๊ธฐ๋ง ํ์ฌ ํ์ฌ๊ฐ๋ฅ 2 2
๋น๊ธฐ๋ง ํ์ฌ ์กด์ํ๋ ์ฃผ์์ ํ๊ถ ํ์ฌ๊ฐ๊ฒฉ์ ๊ฐ์คํ๊ท ์น๋ &(%'1(-'' ์)์ ๊ธฐ๋ง2
&(%'1(-'' ์*์ด๋ฉฐ( ์์ฌ๊ธฐ๊ฐ์ ๊ฐ์คํ๊ท ์น๋ %"& ๋ )์ ๊ธฐ๋ง2 $"# ๋ *์ ๋๋ค"
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)%* ๋น๊ธฐ ๋ฐ ์ ๊ธฐ ์ค ๋ฐ์ํ ๋ณด์์๊ฐ์ ๋ด์ญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(๋จ์ + ์ฒ์)
๊ตฌ ๋ถ ๋น ๊ธฐ ์ ๊ธฐ
์ด๋ณด์์๊ฐ /-'!.-$!1 $-"#0-!0#๊ธฐ์ธ์ ์ฃผ์๋ณด์์๊ฐ #-0!/-!$$ 2
๋น๊ธฐ์ ์ธ์ํ ์ฃผ์๋ณด์์๊ฐ !-"&&-/"' #-0!/-!$$
๋น๊ธฐ๋ง ๋์ ์ธ์ ์ฃผ์๋ณด์์๊ฐ $-0'$-"&" #-0!/-!$$
&'" ๋ฒ์ธ์ธ๋น์ฉ๊ณผ ์ด์ฐ๋ฒ์ธ์ธ
๋น์ฌ์ ๋น๊ธฐ ๋ฐ ์ ๊ธฐ์ ๋ฒ์ธ์ธ๋น์ฉ๊ณผ ๋ณด๊ณ ๊ธฐ๊ฐ์ข ๋ฃ์ผ ํ์ฌ ์ด์ฐ๋ฒ์ธ์ธ์์ฐ)๋ถ์ฑ*์ ๋ด์ฉ์
๋ค์๊ณผ ๊ฐ์ต๋๋ค"
)#* ๋ฒ์ธ์ธ๋น์ฉ์ ์ฐ์ถ๋ด์ญ
๋น์ฌ์ ๋น๊ธฐ ๋ฐ ์ ๊ธฐ์ ๋ฒ์ธ์ธ๋น์ฉ์ ์ฐ์ถ๋ด์ญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(๋จ์ + ์ฒ์)
๊ตฌ ์ฑ ๋ด ์ญ ๋น ๊ธฐ ์ ๊ธฐ
๋น๊ธฐ๋ฒ์ธ์ธ 2 2
๋ฒ์ธ์ธ์ถ๋ฉ์ก !#-.'/ #/"-!&1
H์ผ์์ ์ฐจ์ด๋ก ์ธํ ์ด์ฐ๋ฒ์ธ์ธ ๋ณ๋์ก (!-0/#-"&0) !-/"$-/'/
H์ธ๋ฌด์๊ฒฐ์๊ธ์ผ๋ก ์ธํ ์ด์ฐ๋ฒ์ธ์ธ ๋ณ๋์ก ##-!#&-$0$ (0-00"-0/$)
H์ด์์ธ์ก๊ณต์ ๋ก ์ธํ ์ด์ฐ๋ฒ์ธ์ธ ๋ณ๋์ก (!'/-#$#) 2
์ด ๋ฒ์ธ์ธํจ๊ณผ '-0'.-/0# ('-"".-/.")
H์๋ณธ์ ์ง์ ๋ฐ์๋ ๋ฒ์ธ์ธ๋น์ฉ (0.!-"11) 2
๋ฒ์ธ์ธ๋น์ฉ(์์ต) '-"#&-/$. ('-"".-/.")
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(3)Details of the compensation cost incurred during each period are as follows:
(Unit: KRW000โ)
Division Current period Last period
otal compensation cost 8,726,325 3,019,291
Share-based compensation cost 1,928,233 -
Recognized compensation cost in
current period2,044,807 1,928,233
Accumulated recognizedcompensation cost until the end ofcurrent period
3,973,040 1,928,233
20. Income tax expense and deferred income tax
The details of income tax expense and deferred income tax assets (liabilities) in current and last period are as
follows:
(1)Details of income tax expense
The details of income tax expenses in current period and last period are as follows:
(Unit: KRW000โ)
Division Current period Last period
Income tax expense - -
Additional corporation tax 21,678 180,245
ยฑ Changes in deferred tax due to temporary
differences(2,981,049) 2,803,878
ยฑ Changes in deferred tax due to tax losses 11,214,393 (9,990,983)
ยฑChanges in deferred taxes due to retained tax (278,131) -
otal tax effect 7,976,891 (7,006,860)
ยฑIncome tax expense reflected directly in capital (962,055) -
Income tax expense (income) 7,014,836 (7,006,860)
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)&* ๋ฒ์ธ์ธ๋น์ฉ์ฐจ๊ฐ์ ์์์ต๊ณผ ๋ฒ์ธ์ธ๋น์ฉ๊ฐ์ ๊ด๊ณ ๋น๊ธฐ ๋ฐ ์ ๊ธฐ ์ค ๋น์ฌ์ ๋ฒ์ธ์ธ๋น์ฉ์ฐจ๊ฐ์ ์์์ต๊ณผ ๋ฒ์ธ์ธ๋น์ฉ๊ฐ์ ๊ด๊ณ๋ ๋ค์๊ณผ ๊ฐ์ต๋๋ค
"
(๋จ์ + ์ฒ์)
๋ด ์ญ ๋น ๊ธฐ ์ ๊ธฐ
๋ฒ์ธ์ธ๋น์ฉ์ฐจ๊ฐ์ ์์ด์ต(์์ค) (>) !.-!0'-''$ ($#-11!-//")
์ ์ฉ์ธ์จ์ ๋ฐ๋ฅธ ์ธ๋ถ๋ด์ก 1-0"!-".# ('-#'$-'0')
์กฐ์ ์ฌํญ +
๋น๊ณผ์ธ์์ต(๋น๊ธฐ !!0-0.! ์ฒ์- ์ ๊ธฐ 2์ฒ์) (11-.1") 2
๋น๊ณต์ ๋น์ฉ(๋น๊ธฐ !-#11-!1& ์ฒ์- ์ ๊ธฐ
!-1"0-##& ์ฒ ์)1!#-1'# ."'-!".
์ธ์ก๊ณต์ (!'/-#$#) 2
๋ฒ์ธ์ธ์จ ๋ณ๋ ํจ๊ณผ 2 (#1/-1#$)
๋ฏธ๋ฐ์ ์ผ์์ ์ฐจ์ด ํจ๊ณผ !.!-""" 2
๋ฒ์ธ์ธ์ถ๋ฉ์ก !#-.'/ #/"-!&1
๊ธฐํ(*1) .&#-$"' (&.!-""")
๋ฒ์ธ์ธ๋น์ฉ(์์ต) (C) '-"#&-/$. ('-"".-/10)
์ ํจ์ธ์จ(B/A)(*2) !.*'5 2
(*1) ์๊ธฐ ๊ธฐํ๋ ์ธ์จ์ฐจ์ด ๊ธ์ก์ ๋๋ค*
(*2) ๋ฒ์ธ์ธ๋น์ฉ์ฐจ๊ฐ์ ์์์ค์ด ๋ฐ์์์๋ ์ ํจ์ธ์จ์ ๊ณ์ฐํ์ง ์์์ต๋๋ค*
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(2)Relationship between tax expense and profits or losses before income tax
The relationship between tax expense and profits or losses before income tax expenses in current and last
period are as follows:
(Unit: KRW000โ)
Division Current period Last period
Profit (loss) before income tax (A) 26,297,773 (31,552,880)
ax according to the applicable tax rate 5,902,061 (7,173,797)
Adjustments :
Tax-exempt income (current period229,962KRW 000',
last period - KRW 000')(55,650) -
Non tax-exempt expenses (currentperiod2,155,254,000 KRW,last period2,509,114,000KRW
521,571 607,206
Tax deduction (278,131) -
Effect of tax rates change - (158,513)
Non-reflected temporary differences effect 262,000 -
Additional corporation tax 21,678 180,245
Others(*1) 641,307 (462,000)
Income tax expense (income) (B) 7,014,836 (7,006,859)
The effective tax rate (B/A)(*2) 26.7% -
(*1) The โOthersโ mentioned above is the modified amount based caused by the tax rate difference.(*2) It is not necessary to calculate the effective tax rate when The company losses before taxation.
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)%* ์ผ์์ ์ฐจ์ด ๋ฐ ์ด์ฐ๋ฒ์ธ์ธ์์ฐ)๋ถ์ฑ*์ ์ฆ๊ฐ๋ด์ญ
๋น๊ธฐ ๋ฐ ์ ๊ธฐ ์ค ๋น์ฌ์ ์ผ์์ ์ฐจ์ด์ ์ฆ๊ฐ๋ด์ญ ๋ฐ ๋ณด๊ณ ๊ธฐ๊ฐ์ข ๋ฃ์ผ ํ์ฌ ์ด์ฐ๋ฒ์ธ์ธ์์ฐ)๋ถ
์ฑ*์ ๋ด์ญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(๋น๊ธฐ) (๋จ์ + ์ฒ์)
๊ตฌ ๋ถ ๊ธฐ ์ด ๊ธฐ์ด์กฐ์ (*1) ์ฆ ๊ฐ ๊ฐ ์ ๊ธฐ ๋ง ์ ๋์ฑ ๋น์ ๋์ฑ
(์ฐจ๊ฐํ ์ผ์์ ์ฐจ์ด)
๊ฐ๊ฐ์๊ฐ๋น /"! 2 #-!#/ $!. #-.0& 2 #-.0&
๋ฏธ์ง๊ธ๋น์ฉ(์ฐ์ฐจ์๋น) 0#-.#& 2 #!"-10' 0#-.#& #!"-10' #!"-10' 2
๋ฏธ์ง๊ธ๋น์ฉ '-&!$-0"# 2 #"-!00-&&/ '-&!$-0"# #"-!00-&&/ #"-!00-&&/ 2
ํ์ฌ๊ฐ์นํ ์ธ์ฐจ๊ธ(๋งค์ถ์ฑ๊ถ) '#$-'/! 2 2 '#$-'/! 2 2 2
๋์์ถฉ๋น๊ธ #.-!#/ 2 &-0$&-'!1 #.-!#/ &-0$&-'!1 &-0$&-'!1 2
์ธํํ์ฐ์์ค '1/-/"" 2 2 2 '1/-/"" '1/-/"" 2
์ ํ์ฌ์ฑ์ํํ ์ฆ๊ธ 2 2 #$-"/&-"$# 2 #$-"/&-"$# 2 #$-"/&-"$#
์ ์ฃผ์ธ์๊ถ๋ถ์ฌ์ฑ์ํํ ์ฆ๊ธ 2 2 #$-"/&-"$# 2 #$-"/&-"$# 2 #$-"/&-"$#
๋ถ์์ง๋ถ๋ฒ์๋ณธ๋ณ๋ 2 2 !"1-&0! 2 !"1-&0! 2 !"1-&0!
์ง๋ถ๋ฒ์์ค 2 2 #-$!!-&#& 2 #-$!!-&#& 2 #-$!!-&#&
๊ฐ์ฃผ๋ฐฐ๋น 2 2 $!"-0!& 2 $!"-0!& 2 $!"-0!&
์ด์๊ฒฐ์๊ธ &/-"$$-#$$ ('&"-0$.) 2 &1-100-1$! #-.0!-..1 #-.0!-..1 2
์ ๊ณ 1'-"$/-!1" ('&"-0$.) &$-$'!-//" 1$-/&1-$'$ &1-/!&-/!# #'-/".-!$1 !/-"#/-1/.
์ด์ฐ๋ฒ์ธ์ธ์์ฐ ์ธ์๋์(*2) 1'-"$/-!1" ('&"-0$.) &!-!1'-#/" 1$-/&1-$'$ &&-'"0-#!# #'-/".-!$1 !.-0$!-$"#
์ธ ์จ(*3) !&*!5 !&*!5
์ด์ฐ๋ฒ์ธ์ธ์์ฐ(์ผ์์ ์ฐจ์ด ๋ฑ) &-$"0-#"/ .-1#'-.#.
์ด์์ธ์ก๊ณต์ !#-""" #0"-1"# .!-$&1 2 !'$-/&. !'$-/&. 2
์ด์ฐ๋ฒ์ธ์ธ์์ฐ ์ธ์๋์(*2) !#-""" #0"-1"# .!-$&1 2 !'$-/&. !'$-/&. 2
์ด์ฐ๋ฒ์ธ์ธ์์ฐ(์ธ์ก๊ณต์ ) $"#-!$# 2
์ด์ฐ๋ฒ์ธ์ธ์์ฐ ์ด์ก &-.#"-$$0 .-1#'-.#.
(๊ฐ์ฐํ ์ผ์์ ์ฐจ์ด)
๋จ๊ธฐ๋งค๋งค์ฆ๊ถํ๊ฐ์ด์ต (#-0'$-&$!) 2 2 (#-0'$-&$!) 2 2 2
๋ฏธ์๊ธ (#.-$/!) 2 2 2 (#.-$/!) (#.-$/!) 2
ํ์ฌ๊ฐ์นํ ์ธ์ฐจ๊ธ(๋งค์ ์ฑ๋ฌด) ($-!&0-.
2 (#.$-.'#) ($-!&0-..0) (#.$-.'#
(#.$-.'#
2
๋ฏธ์์์ต (!!-"01) 2 (.-1".) (!!-"01) (.-1".) (.-1".) 2
์ธํํ์ฐ์ด์ต (!"0-1!"
2 2 (/-.&") (!""-//"
(!""-//"
2
์ง๋ถ๋ฒ์๋ณธ๋ณ๋ 2 2 ($-.&!) 2 ($-.&!) 2 ($-.&!)
์ ํ๊ถ์กฐ์ 2 2 (#1-"'#-'&') (#-../-'$.) (#$-&"$-
2 (#$-&"$-"##)
์ ์ฃผ์ธ์๊ถ์กฐ์ 2 2 (#1-"'#-'&') (#-../-'$.) (#$-&"$-
2 (#$-&"$-"##)
์ ๊ณ (1-&'#-"
2 ($"-$#'-$#$) (/-10#-$"/) (!'-#0'-
($/'-&$0
(!.-/"0-..&)
์ด์ฐ๋ฒ์ธ์ธ๋ถ์ฑ ์ธ์๋์ (1-&'#-"
2 ($"-$#$-.'#) (/-10#-$"/) (!'-#0$-
($/'-&$0
(!.-/".-"!!)
์ธ ์จ(*3) !&*!5 !&*!5
์ด์ฐ๋ฒ์ธ์ธ๋ถ์ฑ(์ผ์์ ์ฐจ์ด ๋ฑ) (0$-'.") (.-&/'-"1')
์ด์ฐ๋ฒ์ธ์ธ์์ฐ(๋ถ์ฑ) 2 ์์ก &-1#.-1'
$"-110
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(3)Details of increasing or decreasing in temporary differences and deferred tax assets (liabilities)
Increasing or decreasing of timing difference in current & last period and of deferred tax assets (liabilities) till
the end of accounting period are as follows:
(Current period) (Unit: KRW000โ)
Division
Beginning
balance
Structural
adjustment(*1)
Increment Decrement
Ending
balance Liquidity Illiquidity
(Deductible temporarydifferences)
Depreciation 802 - 1,218 326 1,694 - 1,694
Accrued expenses
(annual allowance)91,614 - 120,597 91,614 120,597 120,597 -
Accrued expenses 7,423,901 - 10,299,448 7,423,901 10,299,448 10,299,448 -
The discounted presentvalue (accountsreceivable)
713,782 - - 713,782 - - -
Allowance for bad debt 16,218 - 4,934,725 16,218 4,934,725 4,934,725 -
Foreign currencytranslation loss
758,800 - - - 758,800 758,800 -
Convertible bondrepayment premium
- - 13,084,031 - 13,084,031 -13,084,03
1
Bond warrantsrepayment premium
- - 13,084,031 - 13,084,031 -13,084,03
1
Negative equity methodinvestments
- - 205,492 - 205,492 - 205,492
Equity method loss - - 1,322,414 - 1,322,414 - 1,322,414
Deemed dividend - - 320,924 - 320,924 - 320,924
Loss carried forward 48,033,133 (740,936) - 45,599,532 1,692,665 1,692,665 -
Total 57,038,250 (740,936) 43,372,880 53,845,373 45,824,821 17,806,235 28,018,58
Recognized deferred taxassets (*2)
57,038,250 (740,936) 42,257,180 53,845,373 44,709,121 17,806,23526,932,30
1
Tax rate(*3) 24.2% 24.2%
Deferred tax assets(temporary differences,
etc.)4,309,108 6,517,616
Retained tax 21,000 190,501 62,345 - 273,846 273,846 -
Recognized deferred taxassets(*2)
21,000 190,501 62,345 - 273,846 273,846 -
Deferred tax assets (taxdeduction)
301,231 -
Deferred tax assets 4,610,339 6,517,616
(Taxable temporarydifferences)
Gains on trading
securities(1,973,432) - - (1,973,432) - - -
Receivables (16,382) - - - (16,382) (16,382) -
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Present value ofpayable
(3,249,669) - (163,671) (3,249,669) (163,671) (163,671) -
Accrued income (22,095) - (6,506) (22,095) (6,506) (6,506) -
Gains on foreign
currency translation
(209,520) - - (8,640) (200,880) (200,880) -
Equity methodinvestments
- - (3,642) - (3,642) - (3,642)
Conversion rightsadjustment
- -(15,071,747
)(1,668,736)
(13,403,011)
-(13,403,0
11)
Adjustment of warrants - - (15,071,747 (1,668,736) (13,403,011
- (13,403,0
Total (5,471,098) - (30,317,313 (8,591,308) (27,197,103
(387,439) (26,809,6
Recognized deferred taxliabilities
(5,471,098) -(30,313,671
)(8,591,308)
(27,193,461)
(387,439)(26,806,0
22)
Tariff(*3) 24.2% 24.2%
Deferred tax liabilities(temporary differences,
etc.)
(93,760)(6,487,05
7)
Net deferred tax assets(liabilities)
4,516,579 30,559
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(์ ๊ธฐ) (๋จ์ + ์ฒ์)
๊ตฌ ๋ถ ๊ธฐ ์ด ๊ธฐ์ด์กฐ์ (*1) ์ฆ ๊ฐ ๊ฐ ์ ๊ธฐ ๋ง ์ ๋์ฑ ๋น์ ๋์ฑ
(์ฐจ๊ฐํ ์ผ์์ ์ฐจ์ด)
๊ฐ๊ฐ์๊ฐ๋น !-$1/ 2 ./& !-!&" /"! 2 /"!
๋ฏธ์ง๊ธ๋น์ฉ(์ฐ์ฐจ์๋น) 2 2 0#-.#& 2 0#-.#& 0#-.#& 2
๋ฏธ์ง๊ธ๋น์ฉ #-1&0-1"" 2 .-##1-$"" !&"-/00 '-&!$-0"# '-&!$-0"# 2
ํ์ฌ๊ฐ์นํ ์ธ์ฐจ๊ธ(๋งค์ถ์ฑ๊ถ) $-.1!-#"" 2 2 !-0$/-$#/ '#$-'/! '#$-'/! 2
๋ฏธ์ง๊ธ๊ธ #-"!0-!"$ (1!#-/!1) 2 1"'-$'/ 2 2 2
๋์์ถฉ๋น๊ธ 2 2 #.-!#/ 2 #.-!#/ #.-!#/ 2
์ธํํ์ฐ์์ค '1/-/"" 2 2 2 '1/-/"" '1/-/"" 2
์ฅ๊ธฐ์ ๊ธ๋น์ฉ #-"#"-""" (#-"#"-""") 2 2 2 2 2
์ฌ๊ณ ์์ฐ !!-$.$-/!& 2 2 !!-$.$-/!& 2 2 2
์ด์๊ฒฐ์๊ธ '-&!!-//. 2 &"-.#"-!&' 2 &/-"$$-#$$ &/-"$$-#$$ 2
์ ๊ณ $'-'//-.'# (#-1$#-/!1) &.-/$&-".$ !.-"1!-.10 1'-"$/-!1" 1'-"$'-&&/ /"!
์ด์ฐ๋ฒ์ธ์ธ์์ฐ ์ธ์๋์(*2) $'-'//-.'# (#-1$#-/!1) &.-/$&-".$ !.-"1!-.10 1'-"$/-!1" 1'-"$'-&&/ /"!
์ธ ์จ(*3) !&*!5 !&*!5
์ด์ฐ๋ฒ์ธ์ธ์์ฐ(์ผ์์ ์ฐจ์ด ๋ฑ) #$-/"$-".! #0&
์ด์์ธ์ก๊ณต์ !#-""" 2 2 2 !#-""" !#-""" 2
์ด์ฐ๋ฒ์ธ์ธ์์ฐ ์ธ์๋์(*2) !#-""" 2 2 2 !#-""" !#-""" 2
์ด์ฐ๋ฒ์ธ์ธ์์ฐ(์ธ์ก๊ณต์ ) !$-#"" 2
์ด์ฐ๋ฒ์ธ์ธ์์ฐ ์ด์ก #$-/!.
#0&
(๊ฐ์ฐํ ์ผ์์ ์ฐจ์ด)
๋จ๊ธฐ๋งค๋งค์ฆ๊ถํ๊ฐ์ด์ต 2 2 (#-0'$-&$!) 2 (#-0'$-
(#-0'$-
2
๋ฏธ์๊ธ 2 2 (#.-$/!) 2 (#.-$/
(#.-$/
2
ํ์ฌ๊ฐ์นํ ์ธ์ฐจ๊ธ(๋งค์ ์ฑ๋ฌด) (#$-1#
2 2 (#"-!'"-#"") ($-!&0-
($-!&0-
2
๋ฏธ์์์ต 2 2 (!!-"01) 2 (!!-"0
(!!-"0
2
์ฅ๊ธฐ๋ฏธ์์์ต (&-#'") 2 2 (&-#'") 2 2 2
์ธํํ์ฐ์ด์ต (!"0-1
2 2 2 (!"0-1
(!"0-1
2
์ ๊ณ (#$-'$
2 (!-"##-0"0) (#"-!'&-!'") (1-&'#-
(1-&'#-
2
์ด์ฐ๋ฒ์ธ์ธ๋ถ์ฑ ์ธ์๋์ (#$-'$
2 (!-"##-0"0) (#"-!'&-!'") (1-&'#-
(1-&'#-
2
์ธ ์จ(*3) !&*!5 !&*!5
์ด์ฐ๋ฒ์ธ์ธ๋ถ์ฑ(์ผ์์ ์ฐจ์ด ๋ฑ) (#-$!&-
2
์ด์ฐ๋ฒ์ธ์ธ์์ฐ(๋ถ์ฑ) 2 ์์ก #!-1"!
#0&
(*1) ์ ๊ธฐ ์ธ๋ฌด์กฐ์ ์ฌํญ์ ํ์ ์ ๋ฐ์ํ ์ฐจ์ด์ ๋๋ค*
๋ณด๊ณ ๊ธฐ๊ฐ์ข ๋ฃ์ผ ํ์ฌ ์ด์ฐ๋ฒ์ธ์ธ์์ฐ์ ํฅํ ๊ณผ์ธ์๋์ ๋ฐ์์ด ๊ฑฐ์ ํ์คํ์ฌ ๋ฏธ๋ ๋ฒ์ธ
(*2)
(*3)
์ธ ์ ๊ฐํจ๊ณผ๊ฐ ์คํ๋ ์ ์์ ๊ฒ์ผ๋ก ๊ธฐ๋๋๋ ์ฐจ๊ฐํ ์ผ์์ ์ฐจ์ด- ์ธ๋ฌด์๊ฒฐ์๊ธ ๋ฐ ์ด์ ์ธ์ก๊ณต์ ์ ๋ํ์ฌ ์ธ์ํ์์ต๋๋ค*
์ด์ฐ๋ฒ์ธ์ธ์์ฐ๊ณผ ๋ถ์ฑ์ ์ธก์ ์ ์ฌ์ฉ๋ ์ธ์จ์ ๋ณด๊ณ ๊ธฐ๊ฐ์ข ๋ฃ์ผ ํ์ฌ๊น์ง ํ์ ๋์ธ์จ์
๊ธฐ์ดํ์ฌ ๊ด๋ จ ์ผ์์ ์ฐจ์ด ๋ฑ์ด ์๋ฉธ๋ ๊ฒ์ผ๋ก ๊ธฐ๋๋๋ ๊ธฐ๊ฐ์ ์ ์ฉ๋ ์์ํ๊ณ์ธ์จ์ ์
์ฉํ์์ต๋๋ค*
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(Current period) (Unit: KRW000โ)
DivisionBeginningbalance
Structural
adjustment
(*1)
Increment DecrementEndingbalance
Liquidity Illiquidity
(Deductible temporary
differences)Depreciation 2,358 - 684 2,240 802 - 802
Accrued expenses(annual allowance)
- - 91,614 - 91,614 91,614 -
Accrued expenses 1,549,500 - 6,115,300 240,899 7,423,901 7,423,901 -
The present value ofreceivables
3,652,100 - - 2,938,318 713,782 713,782 -
Accounts payable 1,029,203 (521,825) - 507,378 - - -
Allowance for doubtfuldebt
- - 16,218 - 16,218 16,218 -
Foreign currency
translation loss
758,800 - - - 758,800 758,800 -
Long-term prepaidexpenses
1,010,000 (1,010,000) - - - - -
Inventories 22,363,824 - - 22,363,824 - - -
Carry forward deficit 7,422,886 - 40,610,247 - 48,033,133 48,033,133 -
Total 37,788,671 (1,531,825) 46,834,063 26,052,659 57,038,250 57,037,448 802
Recognized deferred taxassets(*2)
37,788,671 (1,531,825) 46,834,063 26,052,659 57,038,250 57,037,448 802
Tax rate(*3) 24.2% 24.2%
Deferred tax assets(temporary differences,
etc.)13,803,062 194
Retained tax 21,000 - - - 21,000 21,000 -
Recognized deferred taxassets (*2)
21,000 - - - 21,000 21,000 -
Deferred tax assets (taxcredits)
23,100 -
Deferred tax assets 13,826,162 194
(Taxable temporarydifferences)
Gains on tradingsecurities
- - (1,973,432) - (1,973,432) (1,973,432) -
Receivables - - (16,382) - (16,382) (16,382) -Present value ofpayable
(13,519,769)
- -(10,270,10
0)(3,249,669) (3,249,669) -
Accrued income - - (22,095) - (22,095) (22,095) -
Long-term accruedrevenue
(4,170) - - (4,170) - - -
Gains on foreigncurrency translation
(209,520) - - - (209,520) (209,520) -
Total (13,733,45
- (2,011,909) (10,274,27 (5,471,098) (5,471,098) -
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Recognition deferredtax liabilities
(13,733,459)
- (2,011,909)(10,274,27
0)(5,471,098) (5,471,098) -
Tax rate(*3) 24.2% 24.2%
Deferred tax liabilities(temporary differences,
etc.)(1,324,006) -
Net deferred tax assets(liabilities)
12,502,157 194
(*1) Differences arise during tax adjustments in last period.
(*2) From the end of the accounting period until now, the income tax can be determined and possibly realized.
The temporary differences, loss on tax and retained tax, which can be achieved and are deducted in advance,are recognized.
(*3) The deferred income tax assets and liabilities are recognized by the expected margin tax rate, which isdetermined on the basis of fixed tax rate (excluding the temporary differences) from the end of accountingperiod till now.
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)$* ์ด์ฐ๋ฒ์ธ์ธ์์ฐ์ผ๋ก ์ธ์๋์ง ์์ ์ฐจ๊ฐํ ์ผ์์ ์ฐจ์ด ๋ด์ญ
๋ณด๊ณ ๊ธฐ๊ฐ์ข ๋ฃ์ผ ํ์ฌ ์ด์ฐ๋ฒ์ธ์ธ์์ฐ์ผ๋ก ์ธ์๋์ง ์๋ํ ์ฐจ๊ฐํ ์ผ์์ ์ฐจ์ด์ ๋ด์ญ์ ๋ค
์๊ณผ ๊ฐ์ต๋๋ค"
(๋จ์ + ์ฒ์)
์ฐจ๊ฐํ ์ผ์์ ์ฐจ์ด ๋น ๊ธฐ ์ ๊ธฐ ์ ์ธ ์ฌ ์
์ง๋ถ๋ฒ์์ค 0#"-!"/ 2 ์ง๋ถ๋ฒํผํฌ์๊ธฐ์ ์ ๋ํ ๋ฐฐ๋น ๋ฐ ์ฒ๋ถ๊ณ
ํ์ด ์กด์ฌํ์ง ์๋ํจ ๋ถ์์ง๋ถ๋ฒ์๋ณธ๋ณ๋ !"1-&0! 2
ํฉ ๊ณ #-##1-'"" 2
)-* ์ด์ฐ๋ฒ์ธ์ธ๋ถ์ฑ๋ก ์ธ์๋์ง ์์ ๊ฐ์ฐํ ์ผ์์ ์ฐจ์ด ๋ด์ญ
๋ณด๊ณ ๊ธฐ๊ฐ์ข ๋ฃ์ผ ํ์ฌ ์ด์ฐ๋ฒ์ธ์ธ๋ถ์ฑ๋ก ์ธ์๋์ง ์์ ๊ฐ์ฐํ ์ผ์์ ์ฐจ์ด์ ๋ด์ญ์ ๋ค์๊ณผ
๊ฐ์ต๋๋ค"
(๋จ์ + ์ฒ์)
๊ฐ์ฐํ ์ผ์์ ์ฐจ์ด ๋น ๊ธฐ ์ ๊ธฐ ์ ์ธ ์ฌ ์
์ง๋ถ๋ฒ์๋ณธ๋ณ๋ ($-.&!) 2์ง๋ถ๋ฒํผํฌ์๊ธฐ์ ์ ๋ํ ๋ฐฐ๋น ๋ฐ ์ฒ๋ถ
๊ณํ์ด ์กด์ฌํ์ง ์๋ํจ
)0* ์๋ณธ์ ์ง์ ๋ถ๊ฐ๋๊ฑฐ๋ ์ฐจ๊ฐ๋ ๋น๊ธฐ๋ฒ์ธ์ธ์ ์ด์ฐ๋ฒ์ธ์ธ์ ๋ด์ญ
๋ณด๊ณ ๊ธฐ๊ฐ์ข ๋ฃ์ผ ํ์ฌ ์๋ณธ์ ์ง์ ๋ถ๊ฐ๋๊ฑฐ๋ ์ฐจ๊ฐ๋ ๋น๊ธฐ๋ฒ์ธ์ธ์ ์ด์ฐ๋ฒ์ธ์ธ์ ๋ด์ญ์ ๋ค ์๊ณผ ๊ฐ์ต๋๋ค"
(๋จ์ + ์ฒ์)
ํญ ๋ชฉ ๋น ๊ธฐ ์ ๊ธฐ
์ธ์ ๊ธ์ก ๋ฒ์ธ์ธํจ๊ณผ ์ธํ๊ธ์ก ์ธ์ ๊ธ์ก ๋ฒ์ธ์ธํจ๊ณผ ์ธํ๊ธ์ก
์๋ณธ์ ์ง์ ๊ฐ๊ฐ๋ ์ด์ฐ๋ฒ์ธ์ธ +
์ ํ๊ถ๋๊ฐ #-0/'-'#. (&/#-"!') #-1".-./0 2 2 2
์ ์ฃผ์ธ์๊ถ๋๊ฐ #-0/'-'#. (&/#-"!') #-1".-./0 2 2 2
ํฉ ๊ณ $-0'1-&$! (0.!-"1&) $-"#$-$'/ 2 2 2
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(4)Write-down of temporary differences (which are not recognized as deferred income tax)
As of the end of the accounting period, the details of write-down of temporary differences, which are not
recognized as deferred income tax assets, are as follows:
(Unit: KRW000โ)
Write-down of temporary
differencesCurrent period Last period Reason for exclusion
Equity method loss 910,208 -
No dividend or disposal plan to the investeecompanyNegative equity method
investments205,492 -
Total 1,115,700 -
(5) Add-up of temporary differences (which are not recognized as deferred income tax liabilities)
As of the end of the accounting period, the details of add-up temporary differences, which are not recognized
as deferred income tax liabilities, are as follows:
(Unit: KRW000โ)
Add-up of temporary
differences.Current period Last period Reason for exclusion
Equity method investments (3,642) -No dividend or disposal plan to the investeecompany
๏ผ6๏ผDetails of current income tax and deferred income tax
As of the end of accounting period, details of current income tax and deferred income tax are as follows:
(Unit: KRW000โ)
Subject
Current period Last period
Pre-tax
amountTax effect
The after-
tax amount
Pre-tax
amountTax effect
The after-
tax
Deferred income tax added toor deducted from capitaldirectly:
Conversion right consideration 1,987,716 (481,027) 1,506,689 - - -
Warrants consideration 1,987,716 (481,027) 1,506,689 - - -
otal 3,975,432 (962,054) 3,013,378 - - -
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)1* ์๊ณ ์ ๋น๊ธฐ๋ฒ์ธ์ธ์์ฐ๊ณผ ๋น๊ธฐ๋ฒ์ธ์ธ๋ถ์ฑ (๋จ์ + ์ฒ์)
๊ณ์ ๊ณผ๋ชฉ ๋น ๊ธฐ ์ ๊ธฐ
์๊ณ ์ ๋น๊ธฐ๋ฒ์ธ์ธ์์ฐ #.-01. &&1-.0&์๊ณ ์ ๋น๊ธฐ๋ฒ์ธ์ธ๋ถ์ฑ 2 #/"-!&1
์๊ณ ํ ๋น๊ธฐ๋ฒ์ธ์ธ์์ฐ #.-01. !.1-&&0
&#" ๊ธฐ๋ณธ์ฃผ๋น์์ต
๊ธฐ๋ณธ์ฃผ๋น์ด์ต์ ๋ณดํต์ฃผ # ์ฃผ์ ๋ํ ์ด์ต์ ๊ณ์ฐํ ๊ฒ์ผ๋ก ๊ทธ ๋ด์ญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(๋จ์ + ์ฒ์)
๊ตฌ ๋ถ ๋น ๊ธฐ ์ ๊ธฐ
๋น๊ธฐ์์ด์ต(์์ค) #0-!/!-0$' (!&-1&.-"!#)
(2)์ฐ์ ์ฃผ๋ฐฐ๋น๊ธ ('-!'"-$"1) (#!1-"#')
๋ณดํต์ฃผ์์ด์ต(์์ค) #!-"#!-.$! (!&-.'#-"$/)
๊ฐ์คํ๊ท ์ ํต๋ณดํต์ฃผ์์ $""-""" ์ฃผ $""-""" ์ฃผ
๊ธฐ๋ณธ์ฃผ๋น์ด์ต(์์ค) &"-"&! ์ (/!-!$')์
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(7) Current tax assets and liabilities before offsetting(Unit: KRW000โ)
Subject Current period Last period
Current tax assets before offsetting 16,956 445,694Current tax liabilities before offsetting - 180,245
Current tax assets after offsetting 16,956 265,449
21. Basic earnings per share
The basic earnings per share is calculated as the profit on one ordinary share. The details of basic earnings pershare are as follows:
(Unit: KRW000โ)
Division Current accounting period Last accounting period
Net income (loss) 19,282,937 (24,546,021)
(-)Preference share dividends (7,270,305) (125,017)
Ordinary shares gain (loss) 12,012,632 (24,671,038)
he weighted average number of
ordinary shares outstanding
300,000 shares 300,000 shares
Basic earnings per share (loss) 40,042 KRW (82,237) KRW
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&&" ํ๊ธํ๋ฆํ
๋น์ฌ๋ ํ๊ธํ๋ฆํ์์ ์์ ํ๋์ผ๋ก ์ธํ ํ๊ธํ๋ฆํ๋ฅผ ๊ฐ์ ๋ฒ์ผ๋ก ์์ฑํ์์ผ๋ฉฐ( ํ๊ธ์
์ ์ ๊ณผ ์ ์ถ์ด ์๋ ์ ์์ ์ธ ๊ฑฐ๋๋ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(๋จ์ + ์ฒ์)
๊ณผ ๋ชฉ ๋น ๊ธฐ ์ ๊ธฐ
์ฑ๊ถใ์ฑ๋ฌด์กฐ์ !/-.'!-./0 !&-!#0-$""
์ฅ๊ธฐ๋งค์ ์ฑ๋ฌด์ ์ ๋์ฑ ๋์ฒด 2 '#-"."-"""
ํํธ( ํ๊ธํ๋ฆํ์์ ํ๊ธ์ ์ฌ๋ฌด์ํํ์์ ํ๊ธ๋ฐํ๊ธ์ฑ์์ฐ์ ๋๋ค"
&%" ๋ณดํ๊ฐ์ ์์ฐ
๋น๊ธฐ๋ง ํ์ฌ ๋น์ฌ์ ๋ณดํ๊ฐ์ ๋ด์ญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(๋จ์ + ์ฒ์)
๋ณดํ๊ฐ์ ์์ฐ ๋ณด ํ ์ข ๋ฅ ๋ณด ํ ํ ์ฌ ๋ถ๋ณด๊ธ์ก ๋ณดํ๋ฃ
๊ตญ๋ด ์ ํตF๋ณด๊ด ์ฌ๊ณ ์์ฐ ์ฌ์ฐ์ข ํฉ๋ณดํ ๋ฐ ์ด์กํน์ฝ ๋ฉ๋ฆฌ์ธ ํ์ฌํด์๋ณดํ .'0-#'.-#'. ##.-#$0
๋ํ( ๋น์ฌ๋ ์๊ธฐ ๋ณดํ ์ด์ธ์ ๋น์ฌ์ ์์ง์์ ๋ํ ์ ๋ฌด์ ์ํด์ข ํฉ๋ณดํ์ ์์์ด์ง์ํด
๋ณดํ์ ๊ฐ์ ํ๊ณ ์์ต๋๋ค"
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22. Cash Flow Statement
The cash flow statement is generated from the operating activities of The company by indirect method. Thetransactions without cash inflow and outflow are as follows:
(Unit: KRW000โ)
Subject Current period Last period
Bonds or debt adjustment 28,672,689 24,219,300
Liquidity alternative for long-term payable - 71,060,000
Additionally, the cash in the cash flow statement equals the cash and cash equivalents in financial statement.
23. Insurance Assets
At the end of the accounting period, The company's insurance history is as follows:
(Unit: KRW000โ)
Insurance assets Insurance typesInsurancecompany
Amountinsured
Insurancepremium
Domestic distributed /
kept inventories
Comprehensive property
insurance and transportationinsurance
Meritz Fire &
Marine Insurance
679,176,176 116,139
Apart from the insurances mentioned above, employeeโs injury insurances are provided by LIG Insurance.
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&$" ์ฐ๋ฐ์ฑ๋ฌด์ ์ฃผ์ ์ฝ์ ์ฌํญ
)#* ๋น์ฌ๋ ์ฃผ์ํ์ฌ ์ ํธ๋ฆฌ์จ๊ณผ ๊ณต๋๊ฐ๋ฐ์๋ก์ ์์ฌ๊ฐ ๊ฐ๋ฐํ๋ ์ ํ์ ๋ํ ์ ์ธ๊ณ ํ๋งค
๋ฐ ์ ํต๊ถํ์ ๋ถ์ฌ๋ฐ๋ ๊ณ์ฝ์ ์ฒด๊ฒฐํ๊ณ ์์ต๋๋ค" ๋ํ ๋น์ฌ๋ ๋ ๊ณ์ฝ์ ๋ฐํ์ผ๋ก ํน์๊ด
๊ณ์์ธ )์ฃผ*์ ํธ๋ฆฌ์จ์ ์ฝ์ ํฌํจํ ๊ตญ๋ด์ธ ์ ์ฝํ์ฌ์ ํ๋งค ๋ฐ ์ ํต๊ถํ์ ๋ถ์ฌํ๋ ๊ณ์ฝ๊ณผ
์ ํ๊ณต๊ธ๊ณ์ฝ์ ์ฒด๊ฒฐํ๊ณ ์์ต๋๋ค"
)&* ๋น์ฌ๊ฐ ์ฒด๊ฒฐํ ์ ํ๊ณต๊ธ๊ณ์ฝ์ ๊ทผ๊ฑฐ๋ก ์๋ นํ ๋ฐ์ฃผ๋ด์ญ ์ค ๋น๊ธฐ๋ง ํ์ฌ ์งํ์ค์ธ ๊ณ์ฝ
๋ด์ญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
๊ตฌ ๋ถ ํตํ ์ด ๋ฐ์ฃผ๊ธ์ก ์์ต์ธ์ ๋๊ธํ์
๊ธฐ์ธ์์ก ๋ฏธ์ธ์์ก ๊ธฐํ์์ก ๋ฏธํ์์ก
ํน์๊ด๊ณ์(*) 8:? '/-###-#1" '/-###-#1" 2 &.-/..-.0" $#-!&&-&."
๋น ํน์๊ด๊ณ์
USD 1//-.!'-/1! 0'-'..-/'/ &0"-/."-0'& !&"-""/-./. $&/-.#0-#.1
8:? .-$!#-/.# !-./$-"#. $-.$/-/&1 !-.1"-".0 $-.'#-'0!
(*)
ํน์๊ด๊ณ์ ์ค Celltrion Healthcare Hungary, Kft. ๋ ๋น๊ธฐ ์ค ์ ๋ฝ์ ์ ์ฝํ์ฌ์ ํ๋งค ๋ฐ ์ ํต๊ถํ์
๋ถ์ฌํ๋์ ํ๊ณต๊ธ๊ณ์ฝ์ ์ฒด๊ฒฐํ์๊ณ ์ด๋ฅผ ๊ทผ๊ฑฐ๋ก ๋ ์ ๋ฝ์ ์ ์ฝํ์ฌ๋ก๋ถํฐ ์ด 8:? #"&-001-$&. ์
์ฃผ๋ฌธ์ ์๋ นํ ๋ฐ ์์ต๋๋ค*
)%* ๋ณด๊ณ ๊ธฐ๊ฐ์ข ๋ฃ์ผ ํ์ฌ ๋น์ฌ๊ฐ ์ ๊ณต๋ฐ์ ์ง๊ธ๋ณด์ฆ ๋ด์ญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(๋จ์ + ์ฒ์)
๊ตฌ ๋ถ ๋ณด์ฆ ๋ฑ์ ๋ด์ฉ ๋ณด์ฆ์ ๊ณต์ฒ ๋ณด์ฆ ๊ธ์ก
์ง๋ฐฐ์ธ ์ฅ๊ธฐ์ ์๊ธ์ ๋ํ ๋ด๋ณด์ ๊ณต (์ฃผ)์ ํธ๋ฆฌ์จ์ ์ฝ #0-&."-"""
)$* ๋น์ฌ๋ ๋ถํ ์ ์คํ์ฌ์ธ ์ฃผ์ํ์ฌ ์ ํธ๋ฆฌ์จํ๋ฉ์ค์ ๋ถํ ์ ๊ธฐ์กด์ฑ๋ฌด)๋ถํ ์ด์ ์ ๋ฐ์ํ
์ฐ๋ฐ์ฑ๋ฌด ํฌํจ*์ ๋ํ์ฌ ์ฐ๋๋ณด์ฆ์๋ฌด๋ฅผ ์ง๊ณ ์์ต๋๋ค"
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24. Details of contingent liabilities and main contracts
(1)The company has signed contracts on the global sales and the retail rights of the products with Celltrion Ltd
as co-developers. Additionally, based on the same kind of contract, The company has also signed contracts on
sales and retail right with supply companies and affiliated parties, such as Celltrion Pharmaceuticals Ltd and
other Pharmaceutical companies.
(2)According to The companyโs product supply agreement, as of the end of accounting period, current
progressing orders forms under Statement of Work (SOW) are as follows:
Division Currency Amount
Revenue recognition Payment collection
Recognized Unrecognized Recognized Unrecognized
Related
parties(*)
EUR 78,111,150 78,111,150 - 46,866,690 31,244,460
Non-related
parties
USD 588,627,852 97,766,878 490,860,974 240,008,686 348,619,165
EUR 6,321,861 2,683,016 3,638,845 2,650,069 3,671,792
(*)
Celltrion Healthcare Hungary, Kft, one of the related parties, signed a supply contract endowed with
selling and retailing right with pharmaceutical companies in Europe of the current period. Therefore,
pharmaceutical Company had orders of 104,995,346EUR.
(3)At the end of reporting date, details of guarantees provided to The company are as follows:
(Unit: KRW000โ)
Division The contents of warranty Warranty provider Warranty price
Manager Guarantee for long-term advanced
income
Ltd. Celltrion
Pharmaceutical
19,460,000
(4)The company has guarantee obligation to the pre-existing debt of the newly spinoff company, CelltrionHoldings Co., Ltd. (including contingent liabilities that occurred prior to the spinoff).
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&-" ๊ธ์ต์ํ
)#* ๊ธ์ต์ํ์ ๊ณต์ ๊ฐ์น
๋น๊ธฐ๋ง ๋ฐ ์ ๊ธฐ๋ง ํ์ฌ ๊ณต์ ๊ฐ์น๋ก ํ์์ธก์ ๋๋ ๊ธ์ต์ํ์ ๋ด์ญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(๋จ์ + ์ฒ์)
๊ตฌ ๋ถ ๋น ๊ธฐ ๋ง ์ ๊ธฐ ๋ง
๊ธ์ต์์ฐ
๋จ๊ธฐ๋งค๋งค์ฆ๊ถ 2 /-#0$-!/'
๊ธ์ต์์ฐ ๋ฐ ๊ธ์ต๋ถ์ฑ์ ๊ณต์ ๊ฐ์น๋ ๋ค์๊ณผ ๊ฐ์ด ๊ฒฐ์ ํ์์ต๋๋ค"
ํ์ค๊ฑฐ๋์กฐ๊ฑด๊ณผ ํ์ฑ์์ฅ์ด ์กด์ฌํ๋ ๊ธ์ต์์ฐ๊ณผ ๊ธ์ต๋ถ์ฑ์ ๊ณต์ ๊ฐ์น๋ ์์ฅ๊ฐ๊ฒฉ์
3 ์ฐธ๊ณ ํ์ฌ ๊ฒฐ์ ํ์์ต๋๋ค"
)&* ๊ธ์ต๋ถ์ฑ์ ๋ง๊ธฐ๋ถ์ ๋ฐ ์ ๋์ฑ์ํ๊ด๋ฆฌ
#* ๊ธ์ต๋ถ์ฑ์ ๋ง๊ธฐ๋ถ์
ํ๊ธ๋ฐํ๊ธ์ฑ์์ฐ ๋ฑ ๊ธ์ต์์ฐ์ ์ธ๋ํ์ฌ ๊ฒฐ์ ํ๋ ๊ธ์ต๋ถ์ฑ์ ์ข ๋ฅ๋ณ ๋ง๊ธฐ๋ถ์ ๋ด์ญ์ ๋ค
์๊ณผ ๊ฐ์ต๋๋ค"
(๋น๊ธฐ๋ง) (๋จ์ + ์ฒ์)
๊ตฌ ๋ถ $ ๊ฐ์ ๋ฏธ๋ง $ ๊ฐ์E# ๋ ์ดํ # ๋ E! ๋ ์ดํ ! ๋ E1 ๋ ์ดํ ํฉ ๊ณ
๋งค์ ์ฑ๋ฌด //-"""-""" !&&-.""-""" ."-"""-""" 2 $0!-.""-"""
๋ฏธ์ง๊ธ๊ธ #-"#/-/&# !-0&!-&#' 2 2 $-0.#-!1/
์ ํ์ฌ์ฑ 2 !-'""-""" !-'""-""" #"1-'/&-"$# ###-#/&-"$#
์ ์ฃผ์ธ์๊ถ๋ถ์ฌ์ฑ 2 !-'""-""" !-'""-""" #"1-'/&-"$# ###-#/&-"$#
ํฉ ๊ณ /0-"#/-/&# !1!-0&!-&#' .1-&""-""" !##-1./-".$ .#/-0!0-$!#
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104
25. Financial instruments
(1)The fair value of financial instruments
At the time of the current period and the last period, the subsequent measurements of fair value of financialinstrument are as follows:
(Unit: KRW000โ)
Division End of the current period End of the last period
Financial assets
rading securities - 8,193,287
The fair value of financial assets and financial liabilities are as follows
The fair value of financial assets and financial liabilities depends on their market value when there are standard
business condition and active market.
(2) Maturity analysis and liquidity risk management of financial liabilities
1) Maturity analysis of financial liabilities
The details of maturity analysis of financial liabilities settled by cash and cash equivalents are as follows:
(Current period) (Unit: KRW 000')
DivisionLess than 3
months3 months - 1
year1 year - 2
years2 year - 5
yearsTotal
Trade payable 88,000,00
244,600,00
60,000,00
- 392,600,00
Account payable 1,018,84
2,942,41
- - 3,961,25
Convertible bonds - 2,700,00
2,700,00
105,784,03
111,184,03
Bondswith warrants - 2,700,00
2,700,00
105,784,03
111,184,03
Total 89,018,84
252,942,41
65,400,00
211,568,06
618,929,32
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(์ ๊ธฐ๋ง) (๋จ์ + ์ฒ์)
๊ตฌ ๋ถ $ ๊ฐ์ ๋ฏธ๋ง $ ๊ฐ์E# ๋ ์ดํ # ๋ E! ๋ ์ดํ ! ๋ E1 ๋ ์ดํ ํฉ ๊ณ
๋งค์ ์ฑ๋ฌด .1-#0$-0&1 $"!-$00-&&1 2 2 $.'-10$-$0"
๋ฏธ์ง๊ธ๊ธ #-1'"-!1' !-.0.-$&! 2 2 &-!..-100
๋จ๊ธฐ์ฐจ์ ๊ธ &&/-01" $"-&&/-01" 2 2 $"-/0'-0""
ํฉ ๊ณ .'-!#$-#1! $$1-1&&-'$' 2 2 &"!-'1'-//0
&* ์ ๋์ฑ์ํ๊ด๋ฆฌ
๋น์ฌ์ ์ ๋์ฑ์ํ๊ด๋ฆฌ์ ๋ํ ๊ถ๊ทน์ ์ธ ์ฑ ์์ ๋จ๊ธฐ ๋ฐ ์ค์ฅ๊ธฐ ์๊ธ์กฐ๋ฌ๊ณผ ์ ๋์ฑ๊ด๋ฆฌ๊ท์
์ ์ ์ ํ๊ฒ ๊ด๋ฆฌํ๊ธฐ ์ํ ๊ธฐ๋ณธ์ ์ฑ ์ ์๋ฆฝํ๋ ์ด์ฌํ์ ์์ต๋๋ค" ๋น์ฌ๋ ์ถฉ๋ถํ ์ ๋ฆฝ๊ธ
๊ณผ ์ฐจ์ ํ๋๋ฅผ ์ ์งํ๊ณ ์์ธกํ๊ธํ๋ฆ๊ณผ ์ค์ ํ๊ธํ๋ฆ์ ๊ณ์ํ์ฌ ๊ด์ฐฐํ๊ณ ๊ธ์ต์์ฐ๊ณผ ๊ธ
์ต๋ถ์ฑ์ ๋ง๊ธฐ๊ตฌ์กฐ๋ฅผ ๋์์ํค๋ฉด์ ์ ๋์ฑ์ํ์ ๊ด๋ฆฌํ๊ณ ์์ต๋๋ค"
&0" ๋งค์ถ์๊ฐ
๋น์ฌ์ ๋งค์ถ์๊ฐ์ ์ธ๋ถ๋ด์ญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(๋จ์ + ์ฒ์)
๊ตฌ ๋ถ ๋งค์ถ์๊ฐ
๋น ๊ธฐ ์ ๊ธฐ
์ํ๋งค์ถ์๊ฐ ''-.1#-!&! !/-/$0-&&.
๊ธฐ์ด์ํ์ฌ๊ณ ์ก .'/-/&'-'#" $/"-.'.-#'.
๋น๊ธฐ์ํ๋งค์ ์ก $$#-#$#-#/$ $!'-$$0-&&.
ํ๊ณ์ ์ผ๋ก๋์ฒด์ก '!$-.'# $!/-&..
๊ธฐ๋ง์ํ์ฌ๊ณ ์ก 0$#-."$-0/" .'/-/&'-'#"
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(Current period) (Unit: KRW 000')
DivisionLess than 3
months3 months - 1
year1 year - 2
years2 year - 5
yearsTotal
Trade payable 65,193,945 302,399,445 - - 367,593,390
Account payable 1,570,257 2,696,342 - - 4,266,599
Short-term borrowing 448,950 30,448,950 - - 30,897,900
Total 67,213,152 335,544,737 - - 402,757,889
2) Liquidity risk management
The board of directors has the ultimate responsibility for liquidity risk management. The main tasks are toperform short-term and long-term capital allocation, implement provisions of liquidity management and formulaterelated policies. The company has to maintain adequate reserves and borrowing limit and continuously payattention to the forecast cash flow and actual cash flow. At the same time, The company has to regulate therelationship between the financial assets, liabilities and their term structure to perform effective liquidity riskmanagement.
26. Cost of goods sold
Details of The companyโs cost of goods sold are as follows
(Unit: KRW 000')
DivisionCost of product sales
Current period Last period
Cost of goods sold 77,651,242 28,839,446
Inventories at the beginning of accountingperiod
678,847,710 380,676,176
Goods purchased in current period 331,131,183 327,339,446
Amount transferred to other accounts 723,671 328,466
Inventories at the end of accounting period 931,603,980 678,847,710
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&1" ํ๋งค๋น์๊ด๋ฆฌ๋น
๋น์ฌ์ ํ๋งค๋น์๊ด๋ฆฌ๋น์ ์ธ๋ถ๋ด์ญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(๋จ์ + ์ฒ์)
๊ณ์ ๊ณผ๋ชฉ ํ๋งค๋น์๊ด๋ฆฌ๋น
๋น ๊ธฐ ์ ๊ธฐ
๊ธ ์ฌ .-!"1-"!. 1-!&!-1"1
ํด ์ง ๊ธ ์ฌ 1'&-."" &00-1".
๋ณต ๋ฆฌ ํ ์ ๋น '/'-'!! '"/-'!'
์ ๋ ๋น #!/-0'0 #0!-/&#
ํต ์ ๋น #.0-/#$ #./-#1$
์ธ ๊ธ ๊ณผ ๊ณต ๊ณผ ๊ธ $/-1/" &!/-."$
๊ฐ ๊ฐ ์ ๊ฐ ๋น #1/-&## #1&-0'&์ง ๊ธ ์ ์ฐจ ๋ฃ &0#-$1! &00-../
์ฐจ ๋ ์ ์ง ๋น ##!-/!$ #$/-'!"
์ด ๋ฐ ๋น &!!-&#/ 1&&-$'1
์ง ๊ธ ์ ์ ๋ฃ '-'#&-&#/ #!-!"#-1.&
๊ด ๊ณ ์ ์ ๋น #-.&&-"0# !-!'1-"&$
๋ ์ ์ ๊ฐ ๋น 1-#!.-0$1 !&$-0&!
๊ฑด ๋ฌผ ๊ด ๋ฆฌ ๋น #/#-11! #&&-0.!
๋ฌดํ ์์ฐ ์๊ฐ๋น !#-/$/ 0-'"!
ํด ์ธ ์ถ ์ฅ ๋น #-!"!-1"' #-#$$-0.0
์ฉ ์ญ ๋น !1!-!$& !1.-.$.
์ ํ ์ฐ ๊ตฌ ๋น &/&-!00 2
์ฃผ ์ ๋ณด ์ ๋น !-"&&-/"' #-0!/-!$$
๊ธฐํ์ ํ๋งค๋น์๊ด๋ฆฌ๋น 11/-"$/ 1$0-"..
ํฉ ๊ณ !/-$!"-&&$ !'-$##-#/0
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27. Sales and administrative expenses
Details of The company's sales and administrative expenses are as follows:
(Unit: KRW 000')
Accounts
Selling and administrative expenses
Current period Last period
Salary 6,205,026 5,242,505
Retirement salary 574,600 499,506
Employee benefits 787,722 708,727
Entertainment expense 128,979 192,841
communication costs 169,813 168,153
Tax expenses 38,580 428,603
Depreciation 158,411 154,974
Rent payments 491,352 499,668
Vehicle maintenance 112,823 138,720
Transportation costs 422,418 544,375
Fees 7,714,418 12,201,564
Advertising expenses 1,644,091 2,275,043
Bad debt expenses 5,126,935 243,942
Building expenses 181,552 144,962
Amortization 21,838 9,702
Overseas travel expenses 1,202,507 1,133,969
Services expenses 252,234 256,636
Research expenses 484,299 -
Shares compensation 2,044,807 1,928,233
Other sales and administrative expenses 558,038 539,066
Total 28,320,443 27,311,189
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&." ๋ถ๊ฐ๊ฐ์น๊ณ์ฐ์ ํ์ํ ์ฌํญ ๋น์ฌ์ ํ๋งค๋น์๊ด๋ฆฌ๋น์ ํฌํจ๋ ๋ถ๊ฐ๊ฐ์น์ ๊ณ์ฐ์ ํ์ํ ์ฌํญ์ ๋ค์๊ณผ ๊ฐ์ต๋๋ค"
(๋จ์ + ์ฒ์)
๊ณ์ ๊ณผ๋ชฉ ํ๋งค๋น์๊ด๋ฆฌ๋น
๋น ๊ธฐ ์ ๊ธฐ
๊ธ ์ฌ .-!"1-"!. 1-!&!-1"1
ํด ์ง ๊ธ ์ฌ 1'&-."" &00-1".
๋ณต ๋ฆฌ ํ ์ ๋น '/'-'!! '"/-'!'
์ง ๊ธ ์ ์ฐจ ๋ฃ &0#-$1! &00-../
๊ฐ ๊ฐ ์ ๊ฐ ๋น #1/-&## #1&-0'&
์ธ ๊ธ ๊ณผ ๊ณต ๊ณผ ๊ธ $/-1/" &!/-."$
ํฉ ๊ณ /-!11-.0# '-1$$-0/$
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28.The conditions required value-added calculations
The conditions required value-added calculations including sales and administrative expenses of The company
are as follows:
(Unit: KRW 000')
AccountsSales and administrative expenses
Current period Last period
Salary 6,205,026 5,242,505
Retirement benefits 574,600 499,506
Employee benefits 787,722 708,727
Rent payments 491,352 499,668
Depreciation 158,411 154,974
axes expenses 38,580 428,603Total 8,255,691 7,533,983
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๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋ ๊ฒํ ์๊ฒฌ
์ฒจ๋ถ๋ ์ธ๋ถ๊ฐ์ฌ์ธ์ ๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋ ๊ฒํ ๋ณด๊ณ ์๋ ์ฃผ์ํ์ฌ ์ ํธ๋ฆฌ์จํฌ์ค์ผ์ด์
&'#% ๋ #& ์ %# ์ผ์๋ก ์ข ๋ฃ๋๋ ํ๊ณ์ฐ๋์ ์ฌ๋ฌด์ ํ์ ๋ํ ๊ฐ์ฌ์ ๋ฌด๋ฅผ ์ํํ๊ณ
ํ์ฌ์ ๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋๋ฅผ ๊ฒํ ํ ๊ฒฐ๊ณผ ์ฃผ์ํ์ฌ์ ์ธ๋ถ๊ฐ์ฌ์ ๊ดํ ๋ฒ๋ฅ ์ & ์กฐ์ % ์
๋ฐ๋ผ ์ฒจ๋ถํ ๋ ๊ฒ์ ๋๋ค"
์ฒจ๋ถ #" ์ธ๋ถ๊ฐ์ฌ์ธ์ ๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋ ๊ฒํ ๋ณด๊ณ ์
&" ๋ด๋ถํ๊ณ๊ด๋ฆฌ์์ ์ด์์คํํ๊ฐ๋ณด๊ณ ์
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Review comment on internal control system
We have audited the Financial Statements of Celltrion Healthcare Co.,Ltd. The accounting period starts from
December 31,2012 and ends at December 31,2013. The auditing report will strictly comply with the provisions
of the audit laws, Article 2, 3 of the Republic of Korea.
Annex 1 Internal Accounting Control System Review Report of Independent Auditors Annex 2 Operating Conditions Assessment Report by Internal Accounting Manager
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์ธ๋ถ๊ฐ์ฌ์ธ์ ๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋ ๊ฒํ ๋ณด๊ณ ์
์ฃผ์ํ์ฌ ์ ํธ๋ฆฌ์จํฌ์ค์ผ์ด ๋ํ์ด์ฌ ๊ทํ
์ฐ๋ฆฌ๋ ์ฒจ๋ถ๋ ์ฃผ์ํ์ฌ ์ ํธ๋ฆฌ์จํฌ์ค์ผ์ด์ &'#% ๋ #& ์ %# ์ผ ํ์ฌ์ ๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋
์ ์ด์์คํ๋ณด๊ณ ์์ ๋ํ์ฌ ๊ฒํ ๋ฅผ ์ค์ํ์์ต๋๋ค" ๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋๋ฅผ ์ค๊ณ( ์ด์ํ๊ณ ๊ทธ
์ ๋ํ ์ด์์คํํ๊ฐ๋ณด๊ณ ์๋ฅผ ์์ฑํ ์ฑ ์์ ์ฃผ์ํ์ฌ ์ ํธ๋ฆฌ์จํฌ์ค์ผ์ด์ ๊ฒฝ์์์๊ฒ ์
์ผ๋ฉฐ( ์ฐ๋ฆฌ์ ์ฑ ์์ ๋ ๋ณด๊ณ ๋ด์ฉ์ ๋ํ์ฌ ๊ฒํ ๋ฅผ ์ค์ํ๊ณ ๊ฒํ ๊ฒฐ๊ณผ๋ฅผ ๋ณด๊ณ ํ๋๋ฐ ์์ต๋
๋ค" ํ์ฌ์ ๊ฒฝ์์๋ ์ฒจ๋ถ๋ ๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋ ์ด์์คํํ๊ฐ๋ณด๊ณ ์์์ +&'#% ๋ #& ์
%# ์ผ ํ์ฌ ๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋ ์ด์์คํ ํ๊ฐ๊ฒฐ๊ณผ( &'#% ๋ #& ์ %# ์ผ ํ์ฌ ๋น์ฌ์
๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋๋ ๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋ ๋ชจ๋ฒ๊ท์ค์ ๊ทผ๊ฑฐํ์ฌ ๋ณผ ๋(์ค์ํ ์ทจ์ฝ์ ์ด
๋ฐ๊ฒฌ๋์ง ์์๋ค+๊ณ ๊ธฐ ์ ํ๊ณ ์์ต๋๋ค"
์ฐ๋ฆฌ๋ ๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋ ๊ฒํ ๊ธฐ์ค์ ๋ฐ๋ผ ๊ฒํ ๋ฅผ ์ค์ํ์์ต๋๋ค" ์ด ๊ธฐ์ค์ ์ฐ๋ฆฌ๊ฐ ์ค์
์ฑ์ ๊ด์ ์์ ๊ฒฝ์์๊ฐ ์ ์ํ ๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋์ ์ด์์คํํ๊ฐ๋ณด๊ณ ์์ ๋ํ์ฌ ํ๊ณ๊ฐ
์ฌ๋ณด๋ค๋ ๋ฎ์ ์์ค์ ํ์ ์ ์ป์ ์ ์๋๋ก ๊ฒํ ์ ์ฐจ๋ฅผ ๊ณํํ๊ณ ์ค์ํ ๊ฒ์ ์๊ตฌํ๊ณ ์
์ต๋๋ค" ๊ฒํ ๋ ํ์ฌ์ ๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋๋ฅผ ์ดํดํ๊ณ ๊ฒฝ์์์ ๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋์ ์ด์์ค
ํ๋ณด๊ณ ๋ด์ฉ์ ๋ํ ์ง๋ฌธ ๋ฐ ํ์ํ๋ค๊ณ ํ๋จ๋๋ ๊ฒฝ์ฐ ์ ํ์ ๋ฒ์ ๋ด์์ ๊ด๋ จ ๋ฌธ์์ ํ
์ธ ๋ฑ์ ์ ์ฐจ๋ฅผ ํฌํจํ๊ณ ์์ต๋๋ค" ๊ทธ๋ฌ๋ ํ์ฌ๋ ๋น์์ฅ๊ธฐ์ ์ผ๋ก์ ๊ฒฝ์์์ ๋ด๋ถํ๊ณ๊ด
๋ฆฌ์ ๋ ๊ตฌ์ถ๊ณผ ์ด์( ๊ทธ๋ฆฌ๊ณ ์ด์ ๋ํ ์ด์์คํํ๊ฐ๋ณด๊ณ ๋ ๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋ ๋ชจ๋ฒ๊ท์ค ์
- ์ฅ /์ค์๊ธฐ์ ์ ๋ํ ์ ์ฉ/์ ๊ท์ ์ ๋ฐ๋ผ ์์ฅ๋๊ธฐ์ ๋ณด๋ค๋ ํ์ ํ๊ฒ ์ํ๋ ๋ฐฉ์์ผ๋ก ์ด ๋ฃจ์ด ์ก์ต๋๋ค" ๋ฐ๋ผ์ ์ฐ๋ฆฌ๋ ๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋ ๊ฒํ ๊ธฐ์ค ์ค /#$" ์ค์๊ธฐ์ ๋ฑ์ ๋ํ ๊ฒํ
ํน๋ก/์ ๋ฐ๋ผ ๊ฒํ ๋ฅผ ์ค์ํ์์ต๋๋ค"
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Internal Accounting Control System Review Report of Independent Auditors
Celltrion Healthcare Co., Ltd.
To the Board of Directors and Shareholders
We have audited the operating conditions of the internal control management system of Celltrion Healthcare
Co.,Ltd by December 31,2013. Celltrion Healthcare Co.,Ltd has the responsibilities of setting up and operating
the internal control management system, and making the valuation report of operation performance. Our
responsibilities are auditing the valuation report and giving the opinion. InCelltrion Healthcare Co.,
Ltdโsvaluation report, the manager said,โ according to laws related with external administration for corporation,
up to December 31, 2013, there is no material errors or frauds in The companyโs internal control management
system.
We conduct our auditing in accordance with theinternal control management system standards. Depending onmateriality, we plan and perform the examination procedures which offers lower level of conviction than auditingfor the operating condition of internal control management systemreport offered by Celltrion Healthcare Co.,Ltd.
We have to understand the internal control management system of The company and the auditing includesinquiry on the context of the report and confirmation on the related documents in limited field when the
judgment is necessary. However, as a non-listed SME, compared with listed SMEs, the regulation that CelltrionHealthcare Co.Ltd faced is more relaxed according to the regulation of โChapter 5-Application for Middle Sized
Firmโ in the internal control management system standard. Therefore, as for the reports on internal controlsystem and operating performance, according to the internal control management standardโs supplementaryprovisions, The company should prepare regulations and organizations according to the related Corporationโs
external supervision laws, and comply strictly with the process of internal control management.
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๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋ ๊ฒํ ๋ณด๊ณ ์ 3 ๊ณ์
ํ์ฌ์ ๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋๋ ์ ๋ขฐํ ์ ์๋ ํ๊ณ์ ๋ณด์ ์์ฑ ๋ฐ ๊ณต์๋ฅผ ์ํ์ฌ ๋ํ๋ฏผ๊ตญ์
์ ์ผ๋ฐ์ ์ผ๋ก ์ธ์ ๋ ํ๊ณ์ฒ๋ฆฌ๊ธฐ์ค์ ๋ฐ๋ผ ์์ฑํ ์ฌ๋ฌด์ ํ์ ์ ๋ขฐ์ฑ์ ๋ํํฉ๋ฆฌ์ ์ธ ํ์
์ ์ค ์ ์๋๋ก ์ ์ ํ ๋ด๋ถํ๊ณ๊ด๋ฆฌ๊ท์ ๊ณผ ์ด๋ฅผ ๊ด๋ฆฌใ์ด์ํ๋ ์กฐ์ง์ ์๋ฏธํฉ๋๋ค" ๊ทธ๋ฌ
๋ ๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋๋ ๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋์ ๋ณธ์ง์ ์ธ ํ๊ณ๋ก ์ธํ์ฌ ์ฌ๋ฌด์ ํ์ ๋ํ ์ค์
ํ ์๊ณกํ์๋ฅผ
์ ๋ฐํ๊ฑฐ๋
์๋ฐฉํ์ง
๋ชปํ
์
์์ต๋๋ค
"๋ํ
(๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋์
์ด์์คํ
๋ณด๊ณ ๋ด์ฉ์ ๊ธฐ์ด๋ก ๋ฏธ๋๊ธฐ๊ฐ์ ๋ด์ฉ์ ์ถ์ ์์๋ ์ํฉ์ ๋ณํ ํน์ ์ ์ฐจ๋ ์ ์ฑ ์ด ์ค์๋
์ง ์์์ผ๋ก์จ ๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋๊ฐ ๋ถ์ ์ ํ๊ฒ ๋์ด ๋ฏธ๋๊ธฐ๊ฐ์ ๋ํ ํ๊ฐ ๋ฐ ์ถ์ ๋ด์ฉ์ด
๋ฌ๋ผ์ง ์ํ์ ์ฒํ ์ ์๋ค๋ ์ ์ ๊ณ ๋ คํ์ฌ์ผ ํฉ๋๋ค"
๊ฒฝ์์์ ๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋ ์ด์์คํํ๊ฐ๋ณด๊ณ ์์ ๋ํ ์ฐ๋ฆฌ์ ๊ฒํ ๊ฒฐ๊ณผ( ์๊ธฐ ๊ฒฝ์์์ ์ด
์์คํ๋ณด๊ณ ๋ด์ฉ์ด ์ค์์ฑ์ ๊ด์ ์์ ๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋ ๋ชจ๋ฒ๊ท์ค ์ - ์ฅ /์ค์๊ธฐ์ ์ ๋ํ
์ ์ฉ/์ ๊ท์ ์ ๋ฐ๋ผ ์์ฑ๋์ง ์์๋ค๊ณ ํ๋จํ๊ฒ ํ๋ ์ ์ด ๋ฐ๊ฒฌ๋์ง์๋ํ์์ต๋๋ค"
์ฐ๋ฆฌ์ ๊ฒํ ๋ &'#% ๋ #& ์ %# ์ผ ํ์ฌ์ ๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋๋ฅผ ๋์์ผ๋ก ํ์์ผ๋ฉฐ
&'#% ๋ #& ์ %# ์ผ ์ดํ์ ๋ด๋ถํ๊ณ๊ด๋ฆฌ์ ๋๋ ๊ฒํ ํ์ง ์์์ต๋๋ค" ๋ณธ ๊ฒํ ๋ณด๊ณ ์๋ ์ฃผ์ํ์ฌ์
์ธ๋ถ๊ฐ์ฌ์ ๊ดํ ๋ฒ๋ฅ ์ ๊ทผ๊ฑฐํ์ฌ ์์ฑ๋ ๊ฒ์ผ๋ก์ ๊ธฐํ ๋ค๋ฅธ ๋ชฉ์ ์ด๋ ๋ค๋ฅธ ์ด์ฉ์๋ฅผ ์ํ
์ฌ๋ ์ ์ ํ์ง ์์ ์ ์์ต๋๋ค"
์์ธ์ ์๋ฑํฌ๊ตฌ ๊ตญ์ ๊ธ์ต๋ก #"
์ ์ง ํ ๊ณ ๋ฒ ์ธ
๋ํ์ด์ฌ ์ด ์ฌ ์
!"#& ๋ $ ์ #' ์ผ
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In order to make public, reliable information and make appropriate confirmation towards the reliability offinancial statements, which are prepared according to Generally Accounting Standards in Korea, the internalcontrol management regulations are made to manage and operate in The company.
However, given the boundaries in nature, the internal control management system may not reveal and preventthe material misstatements related to the financial statements. Moreover, when the presumption of futurecontents based on the operation assessment reports that are in accordance with the internal control
management system, mistakes due to changes in the situation or failures to comply with procedures and policies
should be taken into the consideration. Meanwhile, the assessment towards future periods and the risk ofchanges in content should also be taken into account.
As for the operation reports submitted by managers, which are based on internal control management system,our audit opinions are as follows: from the content point of view, the reports comply with the standards of
โapply to medium-small enterprisesโ in chapter 5 of internal control management system, and they are preparedto be audited.
We set the internal control management system on December 31, 2013 as our audit target, not including the
system after that date.The audit reports are made according to the relevant laws about The company's external review, which meansthey may not be appropriate for other purposes or other users.
10, Gukjegeumyung-ro, Yeongdeungpo-gu, Seoul, KoreaSam Young accounting firm
March 17, 2014
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