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º¹±Ç 1µî¿¡ ´ç÷µÈ ¹Ú°úÀåÀº ´ç÷±Ý 11¾ï¿ø Áß ¿øõ¡¼ö¼¼¾× 363¹é¸¸¿ø(´ç÷±ÝÀÇ 33%, Áֹμ¼ Æ÷ÇÔ)À» Â÷°¨ÇÑ 737¹é¸¸¿øÀ» ¼ö·ÉÇÏ¿´À¸¸ç, À̸¦ 2³â µ¿¾È ±ÝÀ¶±â°üÀÇ Á¤±â¿¹±Ý¿¡ ÀúÃàÇϱâ·Î °áÁ¤ÇÏ¿´´Ù. ±ÝÀ¶±â°üÀ» ãÀº ¹Ú°úÀåÀº '(Á¤±â¿¹±Ý A) 1³â ÈÄ 4.8%ÀÇ ÀÌÀÚ¸¦ Áö±ÞÇÏ´Â Á¤±â¿¹±Ý'°ú '(Á¤±â¿¹±Ý B) 2³â ÈÄ 10%ÀÇ ÀÌÀÚ¸¦ Áö±ÞÇÏ´Â Á¤±â¿¹±Ý'ÀÌ ÀÖÀ½À» È®ÀÎÇÏ°í 2³â ÈÄ ¾à 125¸¸¿øÀÇ ÀÌÀÚ¸¦ ´õ ¹ÞÀ» ¼ö ÀÖ´Â Á¤±â¿¹±Ý B¿¡ °¡ÀÔÇÏ¿´´Ù.
¨ç Á¤±â¿¹±Ý AÀÇ 2³â ÈÄ ÀÌÀÚ¼öÀÍ = 737,000,000 ¬· (1+4.8%)^2-737,000,000 = 72,450,048¿ø ¨è Á¤±â¿¹±Ý BÀÇ 2³â ÈÄ ÀÌÀÚ¼öÀÍ = 737,000,000 ¬· 10% = 73,700,000¿ø ¨é ÀÌÀÚ¼ÒµæÀÇ Â÷ÀÌ = ¨è - ¨ç = 1,249,952¿ø(Á¤±â¿¹±Ý B°¡ À¯¸®) ÇÏÁö¸¸, ´ÙÀ½³¯ °øÀÎȸ°è»ç¿¡°Ô ÀÌ¿Í °°Àº »ç½ÇÀ» À̾߱â ÇÑ ÈÄ ÀÚ½ÅÀÇ ÀÇ»ç°áÁ¤ÀÌ À߸ø µÇ¾úÀ½À» ¾Ë¾Ò´Ù. °øÀÎȸ°è»ç´Â ±Ù·Î¼Òµæ±Ý¾×ÀÌ 5õ¸¸¿ø, Á¾ÇÕ¼Òµæ°øÁ¦¾×ÀÌ 3¹é¸¸¿øÀÎ ¹Ú°úÀåÀÇ °æ¿ì Á¾Çռҵ漼±îÁö °í·ÁÇÒ ¶§ 'Á¤±â¿¹±Ý B'º¸´Ù 'Á¤±â¿¹±Ý A'°¡ ¾à 3¹é¸¸¿ø Á¤µµ ¼¼ºÎ´ãÃø¸é¿¡¼ À¯¸®ÇÏ´Ù¸ç ´ÙÀ½°ú °°Àº °è»ê°á°ú¸¦ Á¦½ÃÇÏ¿´´Ù.
¨ê Á¤±â¿¹±Ý A¿¡ °¡ÀÔÇÑ °æ¿ì 2³â°£ ºÎ´ãÇÒ Á¾Çռҵ漼¾× = ¨Í + ¨Î = 25,583,000¿ø ¨Í 2³â°£ ³³ºÎÇÒ Á¾Çռҵ漼¾× = {(50,000,000-3,000,000)¬·26%-4,500,000}¬·2 = 15,440,000¿ø ¨Î 2³â°£ ³³ºÎÇÒ ¿øõ¡¼ö¼¼¾× = 72,450,048 ¬· 14% = 10,143,000¿ø ¨ë Á¤±â¿¹±Ý B¿¡ °¡ÀÔÇÑ °æ¿ì 2³â°£ ºÎ´ãÇÒ Á¾Çռҵ漼¾× = ¨Ï + ¨Ð = 29,865,000¿ø ¨Ï 1³â ÈÄ ³³ºÎÇÒ Á¾Çռҵ漼¾× = (50,000,000 - 3,000,000) ¬· 26% - 4,500,000 = 7,720,000¿ø ¨Ð 2³â ÈÄ ³³ºÎÇÒ Á¾Çռҵ漼¾× = {(50,000,000 + 33,700,000 - 3,000,000) ¬· 35% -11,700,000} + 40,000,000 ¬· 14% = 22,145,000¿ø ¨ì Á¾Çռҵ漼¾×ÀÇ Â÷ÀÌ = ¨ë - ¨ê = 4,282,000¿ø(Á¤±â¿¹±Ý A°¡ À¯¸®) ¨í ÀÇ»ç°áÁ¤ = ¨ì - ¨é = 3,032,048¿ø(Á¤±â¿¹±Ý A°¡ À¯¸®)
ÇÑÆí, °øÀÎȸ°è»ç´Â ¹Ú°úÀå¿¡°Ô Á¤±â¿¹±ÝÀÇ °æ¿ì ÀϹÝÀûÀ¸·Î 'ÀÌÀÚ¸¦ Áö±Þ¹Þ´Â ¶§'¿¡ ÀÌÀÚ¼ÒµæÀ» ÀνÄÇÏ°Ô µÇ¸ç, °ú¼¼±â°£ µ¿¾È °³Àκ°±ÝÀ¶¼Òµæ(ÀÌÀÚ¼Òµæ ¡¤ ¹è´ç¼Òµæ)ÀÌ 4õ¸¸¿øÀ» ÃÊ°úÇÏ´Â °æ¿ì ±ÝÀ¶¼ÒµæÁ¾ÇÕ°ú¼¼°¡ Àû¿ëµÇ¹Ç·Î ¾î´À ÇÑ °ú¼¼¿¬µµ¿¡ ±ÝÀ¶¼ÒµæÀÌ ÁýÁßµÇ¸é ¸Å³â ±ÕµîÇÏ°Ô ÀÌÀÚ¸¦ ¹Þ´Â °æ¿ìº¸´Ù ºÒ¸®ÇÑ °æ¿ì°¡ ¹ß»ýÇÒ ¼ö ÀÖ´Ù°í Á¶¾ðÇØ ÁÖ¾ú´Ù.
DATE : 2006-06-09 00:00 |
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