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K-IFRS 1001( ) 108 : ,
.
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issue

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2.
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, . (2011.4.14. )
. (2011.4.14. )
1 100 . (2011.4.14. )

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[ 330 ]
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(417 2 434
.)
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[ 451 ]
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_ K-IFRS :
_ :
()

: , , ,
:
K-IFRS : (1032 37)
:
(15.5)
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(ex, )
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_ (, watered stock)
(secret reserves)
(15.4) :

: , () ( )
(15.7) :
.

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1. 1.
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4. 4.

_

( ) K-IFRS 1032 (33)

(15.8)

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()

xx

xx

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xx

(15.14)
()

xx

() xx

xx

()

() 390,000(507,800)
() 390,000

>
() 250,000(505,000)
125,000(502,500)

() 130,000(206,500)

15,000

() 130,000

() 390,000(507,800)

<
() 100,000(205,000)
50,000(202,500)
() 130,000(206,500)
15,000
5,000

()

>

>

() 255,000(308,500)

() 255,000(308,500)

() 234,000(307,800)

() 150,000(305,000)

21,000

105,000

<

<

() 48,000(104,800)

() 48,000(104,800)

21,000

2,000

9,000

() 50,000(105,000)

() 78,000(107,800)

<

() 150,000(305,000)

() 150,000(305,000)

() 150,000(305,000)

75,000
(302,500)
() 208,000
(107,800+206,500)
17,000

(1005,000)

500,000

( (1002,500)
)

0
(-) 208,000
91,000
633,000

250,000

500,000

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350,000
180,000

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100,000

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DC(defined contribution plan)

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(12/31)

(3/15)

(4/30)

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13

3)
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,

( 4622) 1/2
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xx()


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14

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15

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