|
|
|
|
|
|
|
ȸ(IFRS) Կ 繫 м
- ȹ, 2011. 5. -
1 |
м |
м ǥ ۰ Ϻα 繫ǥ ƴ 繫ǥ мϿ ü Ϲȭϱ Ѱ谡 |
2011 IFRS * 2010 IFRS û** ʷ IFRS 繫ǥ ġ , ̽ мϿ
* IFRS ǹ('11.4) : 1,770, ȸ 202 1,972
** ȣ IFRS 1 2010 IFRS Կ 繫 , '11 1б⺸ ý
, ī, ڵ, , 18 ֿ Ͽ 2~10縦 Ͽ 65縦 * ǽ
(17) |
(5), (4), ī(3), ijŻ(3), εŹ(2) |
Ϲ(48) |
ڵ(3), (2), (3), (3), ȭ(5), (5), ݼ(5), ؿ(2), װ(2), (2), (3), ķ(3), ұ(10) |
, 2010 IFRS 47 10 '09 帧ǥ * IFRS Կ 帧 мϿ
* IFRS ÿ 帧 õ ʰ, IFRS 1 繫ǥ IFRS K-GAAP õǹǷ '09 帧ǥ м
2 |
IFRS · 繫 |
1) (17) Ȳ м
, ֻ IFRS Կ ū ݸ ī, ijŻ, εŹ ũ ʾ
繫ǥ |
(ں *) |
ֿ |
繫ǥ ġ |
|
** |
|
|||
(9) |
(13.3%), (13.6%) () |
ں ںз |
ں ä ں зԿ ں |
|
|
ּؿ սǸ Կ Ͽ ں |
|||
ڻ ġ (ֿ) |
IFRS äý ڻ ں |
|||
(8) |
ī(帲) 2.7% |
|
ҷ ں |
|
̻ ä |
ſȯ ä |
|||
ijŻ(帲) 2.9% |
|
ں |
||
εŹ (帲) 5.6% |
|
ҷ ں |
* ں = (IFRS ں ÷ K-GAAP ںѾ) × 100
** : , 帲 : ų Ȳ ٸ, :
ں ں з : 8.3%, 7.2% ں
ȸ ÿ ϰ ڸ ִ ̺긮 ä ä ں з
: 5.2%, 4.6%, ī 3.0%, εŹ 8.7% ں , ijŻ 6.5% ں
ַ ּ ϴ Ŀ IFRS սǸ ȯԿ *(ijŻ **)
* ȸ ȭ IFRS Ҿ 'غ'
** ijŻ Һäǿ Ͽ , ī纸 ȭ Ǿ ־ IFRS
Ÿ ڻ ǰ ġ , ̻ ä νĹ *
* K-GAAP( ȸ) ڻ з ּ ̻ Ͽ, IFRS ſȯ, ε Կ ä
2)
Ϲݾ(48) Ȳ м
Ư IFRS Կ ̰ , , ؿ, װ ū ݸ, ŷ ܼ ұ ̹
繫ǥ |
(ں ) |
ֿ |
繫ǥ ġ |
|
|
||||
(5) |
ڵ() 5.6% |
|
Ը ȸ ܷ ں |
|
ڻ ġ (ֿ) |
IFRS äý ں |
|||
() 37.3% |
ڻ ġ (ֿ) |
IFRS äý ں |
||
νı |
Ǹż ħؿ Ͽ ں |
|||
(43) |
() 2.5% |
й ֽ |
췮ȸ й ҷ ں |
|
ڻ 뿬 |
ҷ ں |
|||
(0.4%), ȭ(2.7%), ݼ(2.9%) () |
й ֽ |
췮ȸ й ҷ ں |
||
ڻ ġ (ֿ) |
IFRS äý ں |
|||
() 2.6% |
ڻ |
濡 ں |
||
ä ȸó |
ä ں |
|||
ؿ() 9.7% |
й ֽ ȯ |
ȸ й ҷ ں |
||
뿬 |
ҷ ں |
|||
װ() 24.6% |
ϸ ȸó ȭ |
ϸ ġ ں |
||
װ 뿬 |
ں |
|||
() 0.5% |
ڻ ġ (ֿ) |
IFRS äý ں |
||
Ժ ̿ ν |
ν ̿ ں |
|||
|
ҷ ں |
|||
() 2.4% |
ڻ 뿬 |
ں |
||
ķ() 4.7% |
ڻ |
濡 ں |
||
ұ() 1.2% |
߿ |
10 ں Ϳ ġ 1% Ÿ, Ϻȸ Ʈ ȸó 濡 ں ϴ ŭ |
(繫ǥ ) : ڵ 9.5% ں , 1.4% ں
K-GAAP 30% ʰ ִ ӱ Ͽ, IFRS 50% ʰ ϰ ־ ῡ
* ڵ K-GAAP ڵ( 33.8%) Ͽ, IFRS ῡ ϰ й 濵 ݿ
K-GAAP ȸ翡 ܵǾ ڻ 100 ̸ , Ư(SPE) űԷ
м 48 36簡 IFRSϿ 繫ǥ ۼϸ, ӱ ȸ 27, ȸ 8, 1 Ÿ
(繫ǥ ) й ֽ ȯ : 4.9%, ȭ 4.6%, 1.4% ں , ؿ 4.9% ں
IFRS ȸ 繫ǥ ·ȸ ֽ й *Կ ·ȸ 濵 ̹ݿ**
* IFRSϿ 繫ǥ 繫ǥ̹Ƿ ·ȸ 濵 繫ǥ ݿ
** й 췮 ·ȸ縦 ȸ ں ݸ, 췮 ·ȸ縦 ݴ
ڻ ġ : 39.8%, ڵ 4.9%, ȭ 3.1%, ݼ 3.3%, 3.5% ں
IFRS ȯ('10.1.1) ڻ ġ Կ ڻ
νı : װ 20.6%, 4.5% ں , 2.4% ں
װ : K-GAAP ȭ Ǵ 뿪 밡 νϰ Ǵ ϸ ä ݸ, IFRS ϸ ġ Ϳ Ͽ ̿(ä) óԿ
: Ͻÿ νϴ Ժ ԱⰣ νԿ
: ° ν ħؿ Կ
ڻ : ķ 6.6%, 3.6% ں
K-GAAP ġ Ͽ κ Ͽ, IFRS * Ͽ
* ڻ ̷ ȿ ҺǴ ¸ ݿ
ڻ 뿬 : ؿ 3.0%, 2.8% ں , װ 3.5%, 0.9% ں
K-GAAP κ 뿬 , IFRS 뿬 ġ Ⱓ ϵ 䱸Ͽ Ϲ 뿬 *
* ٸ, װ K-GAAP װ ü 뿬 Ͽ, IFRS κк(component) 뿬 뿬 Ǿ
Ÿ *, ȸó
* K-GAAP 20 ̳ Ⱓ ϳ IFRS ʰ ջ ó
3) 帧 м
'10 IFRS '09 K-GAAP 帧ǥ* IFRS 帧ǥ м ,
* 帧ǥ 繫ǥ̿ڿ âɷ, ɷ, 帧 뵵 ϴµ
帧ǥ ·⸻ ݾ ··繫 Ȱ 帧
- м 10 7 Ȱ 帧 Ͽ 繫Ȱ 帧
* LG Ȱ 帧 2.6(0.53.1) Ͽ ̴ ä Ű (2.5) K-GAAP IFRS ȸó ̿
帧ǥ IFRS Կ ·⸻ ݾ Ǿ, Ȱ 帧 帧ǥ ũ
3 |
û ȹ |
1) û
IFRS Կ Ҹ Ÿ, ̴ ݴŻ ƴϹǷ ̿ڴ ںм
IFRS Կ ȸ躯ȿ 繫 ȿ Ȯ 繫ǥ ּ IFRS û * мϿ Ǵܽ Ȱ
* '11 1б⺸ õǴ K-GAAP 繫ǥ IFRS 繫ǥ
߽ ü ȯǹǷ 繫ǥ м ʿ
- ڻ ġ ̿ 繫 , 繫ǥ Ѿ ̿Ͽ, 繫ǥ Ѿ и ̿Ͽ *
* 繫ǥ а ǥõǹǷ ְͺ(PER), ڱں(ROE) 繫 Ȱ
繫ǥ м ('11.5.3) 'IFRS ̿ ǻ'
, '11~'12 ·ݱ ڻ 2 ̻ 繫ǥ õǴ ݸ, ڻ 2 ̸ 繫ǥ õǹǷ м
- Ⱓ ڻ 2 ̸ й ߰ϹǷ ̸ ɼ Ȯ
2) ȹ
м û ̿ڵ Ȱؼ ùٸ Ǵ ֵ ȸ, IFRS Ȩ
ؼ
սǸ : ̷ ս ƴ äǿ ս ϴ . K-GAAP ȸ ַ ڻ зؿ ּ ʷ
̻ ä : ſī ݼ Ͽ ̻ ݾκ տ Ͽ ä
ֿ : ġ Ǵ ݾ ο
ȸó : ݱ ȸó ĪǴ 帧 ݵ ʴ Ͱ νϴ ȸó
* ) 20×1 100,000 ᰡ Ͽ, ̸ ʾҴ 100,000 νϰ ä
: ڻ 뿬 Ⱓ ݾ
: ڻ ̻ܾ(ΰ=-) Ͽ . Ͽ ʱ ν
: K-GAAP ⸻ Ͻ Ͽ Ͽ, IFRS ӱλ, Ͽ ̷ 簡ġ ȯ
繫ǥ : · 迡 ִ 2 ̻ ȸ縦 繫ǥ Ͽ ۼϴ 繫ǥ. ڻ, ä, ܼջ ΰŷ ݾ Ͽ
й : ȸ翡 濵 ֽ ݿϴ ȸó . ȸ 濵 ̹ݿ
, : ӱ Ǵ ͼӵ ʴ '', ''
̷а ǹ ο âϴ |
ȸ |
ȣ> |
|
Ǿȳ Tel. 02 - 2234 - 0760 Fax. 02 - 6442 - 0760
|