Samsung lectronics Co., Lad. and Subsidiaries CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (In milliovs of Korean Mn) December 31, 2017 December 31, 2016 Asets KRW KRW Current asets Cah and cash equivaknts Short-term financial itruments 30,545,130 49,447,696 3,191,375 32,111,442 52432,411 3,638,460 24,79,211 3,521,197 1,439,938 3,502083 18,353,503 1315,653 835,N06 Short lerm aailable-for-sale finuncial assets Trade Eceivables Non-trade eceivables Advance puyments 4,108,961 1,753,63 3,835,219 24,983,355 1,421,00 Prepuid expenses Imeniories Oder current asets Assets held-ar- sale Tdal current assets 146,82,464 141429704 Nam-current aseb Long-em avalabe-rale financial asets Held-o-maturity financial t Imestment in associales and joint ventures 7,752,180 6,804,216 106,751 Property, plant and oquipment Intangibie assets Long-em prepuidexpemes Net defined benefit assets Deered income tax e Oder non-curEnt assets 6,02351 111,665,648 14,760,AK3 3434.15 5,837,884 91,473041 5,344020 3,834,831 557091 5,321,450 825,892 5,061,687 4,360.259 1,572027 Tdd assets LubERs nd Equiky 301,752,90 262174324 Current ablk Trade puyables Short ierm borrowings Oder puyables Advances eceivad Withholdings Acredex penes Income tax puyable Cument portion of kng-krm liabilities Provisions Oder current liabilities Labilities held-ke-sale 9,08307 15,761,619 13,899,633 1,249,174 793,582 13,996,23 7,408,348 Z78,619 6,48S039 12746,789 11,525,910 1,358,878 685028 12,527,300 2837,353 1,232,817 4,294,820 403,139 4,597,417 351,176 356,388 Tdal current abks 7,175,114 5470495 Nom-current Iabkis Debentures 953,361 Long-em borwings Long-em other pay abies Net defined benefit liabilities Deered incom an liabitities 1,814,446 2,043,729 389,922 11,710,781 58,542 1,244,238 3317054 173,656 Provisions oder non-curent liabililies Ta Iub 7.293,514 358,126 2062066 464,324 69211291 Equly attrbutable le ownen of the parent Prekene shues 119,467 119,467 Ordnary shams Share premium Retainedearninas Oder componants of equity Acumulaled ocher comprehensive income atributable to asets held for-sale 4,403,893 215,811,00 (13,899,191) 778047 4,403,893 193p,317 (11,934,586) (28,810) 200,213,416 86424,328 Nan-controlling Inkerests 7,278,012 6,538,705 T equity Taa Iubs and equity 214,1,28 192963033 301,752,90 262174324 The above consolidated statemmnt of finuncial position should be ead in conjunction with the accompuny ing noles.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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Refer to Samsung’s balance sheet in Appendix A. If it made an adjustment for
unpaid wages at year-end, where would the accrued wages be reported on its balance sheet?

Samsung lectronics Co., Lad. and Subsidiaries
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
(In milliovs of Korean Mn)
December 31, 2017
December 31, 2016
Asets
KRW
KRW
Current asets
Cah and cash equivaknts
Short-term financial itruments
30,545,130
49,447,696
3,191,375
32,111,442
52432,411
3,638,460
24,79,211
3,521,197
1,439,938
3,502083
18,353,503
1315,653
835,N06
Short lerm aailable-for-sale finuncial assets
Trade Eceivables
Non-trade eceivables
Advance puyments
4,108,961
1,753,63
3,835,219
24,983,355
1,421,00
Prepuid expenses
Imeniories
Oder current asets
Assets held-ar- sale
Tdal current assets
146,82,464
141429704
Nam-current aseb
Long-em avalabe-rale financial asets
Held-o-maturity financial t
Imestment in associales and joint ventures
7,752,180
6,804,216
106,751
Property, plant and oquipment
Intangibie assets
Long-em prepuidexpemes
Net defined benefit assets
Deered income tax e
Oder non-curEnt assets
6,02351
111,665,648
14,760,AK3
3434.15
5,837,884
91,473041
5,344020
3,834,831
557091
5,321,450
825,892
5,061,687
4,360.259
1,572027
Tdd assets
LubERs nd Equiky
301,752,90
262174324
Current ablk
Trade puyables
Short ierm borrowings
Oder puyables
Advances eceivad
Withholdings
Acredex penes
Income tax puyable
Cument portion of kng-krm liabilities
Provisions
Oder current liabilities
Labilities held-ke-sale
9,08307
15,761,619
13,899,633
1,249,174
793,582
13,996,23
7,408,348
Z78,619
6,48S039
12746,789
11,525,910
1,358,878
685028
12,527,300
2837,353
1,232,817
4,294,820
403,139
4,597,417
351,176
356,388
Tdal current abks
7,175,114
5470495
Nom-current Iabkis
Debentures
953,361
Long-em borwings
Long-em other pay abies
Net defined benefit liabilities
Deered incom an liabitities
1,814,446
2,043,729
389,922
11,710,781
58,542
1,244,238
3317054
173,656
Provisions
oder non-curent liabililies
Ta Iub
7.293,514
358,126
2062066
464,324
69211291
Equly attrbutable le ownen of the parent
Prekene shues
119,467
119,467
Ordnary shams
Share premium
Retainedearninas
Oder componants of equity
Acumulaled ocher comprehensive income atributable to asets held for-sale
4,403,893
215,811,00
(13,899,191)
778047
4,403,893
193p,317
(11,934,586)
(28,810)
200,213,416
86424,328
Nan-controlling Inkerests
7,278,012
6,538,705
T equity
Taa Iubs and equity
214,1,28
192963033
301,752,90
262174324
The above consolidated statemmnt of finuncial position should be ead in conjunction with the accompuny ing noles.
Transcribed Image Text:Samsung lectronics Co., Lad. and Subsidiaries CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (In milliovs of Korean Mn) December 31, 2017 December 31, 2016 Asets KRW KRW Current asets Cah and cash equivaknts Short-term financial itruments 30,545,130 49,447,696 3,191,375 32,111,442 52432,411 3,638,460 24,79,211 3,521,197 1,439,938 3,502083 18,353,503 1315,653 835,N06 Short lerm aailable-for-sale finuncial assets Trade Eceivables Non-trade eceivables Advance puyments 4,108,961 1,753,63 3,835,219 24,983,355 1,421,00 Prepuid expenses Imeniories Oder current asets Assets held-ar- sale Tdal current assets 146,82,464 141429704 Nam-current aseb Long-em avalabe-rale financial asets Held-o-maturity financial t Imestment in associales and joint ventures 7,752,180 6,804,216 106,751 Property, plant and oquipment Intangibie assets Long-em prepuidexpemes Net defined benefit assets Deered income tax e Oder non-curEnt assets 6,02351 111,665,648 14,760,AK3 3434.15 5,837,884 91,473041 5,344020 3,834,831 557091 5,321,450 825,892 5,061,687 4,360.259 1,572027 Tdd assets LubERs nd Equiky 301,752,90 262174324 Current ablk Trade puyables Short ierm borrowings Oder puyables Advances eceivad Withholdings Acredex penes Income tax puyable Cument portion of kng-krm liabilities Provisions Oder current liabilities Labilities held-ke-sale 9,08307 15,761,619 13,899,633 1,249,174 793,582 13,996,23 7,408,348 Z78,619 6,48S039 12746,789 11,525,910 1,358,878 685028 12,527,300 2837,353 1,232,817 4,294,820 403,139 4,597,417 351,176 356,388 Tdal current abks 7,175,114 5470495 Nom-current Iabkis Debentures 953,361 Long-em borwings Long-em other pay abies Net defined benefit liabilities Deered incom an liabitities 1,814,446 2,043,729 389,922 11,710,781 58,542 1,244,238 3317054 173,656 Provisions oder non-curent liabililies Ta Iub 7.293,514 358,126 2062066 464,324 69211291 Equly attrbutable le ownen of the parent Prekene shues 119,467 119,467 Ordnary shams Share premium Retainedearninas Oder componants of equity Acumulaled ocher comprehensive income atributable to asets held for-sale 4,403,893 215,811,00 (13,899,191) 778047 4,403,893 193p,317 (11,934,586) (28,810) 200,213,416 86424,328 Nan-controlling Inkerests 7,278,012 6,538,705 T equity Taa Iubs and equity 214,1,28 192963033 301,752,90 262174324 The above consolidated statemmnt of finuncial position should be ead in conjunction with the accompuny ing noles.
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