ࡱ> Root EntryRoot Entry &bQ@$FileHeaderDocInfoX BodyText bQbQ  !"#$%&'()*+,-./0123456789:HwpSummaryInformation.PPrvImage PrvTextDocOptions [&bQ &bQScripts &bQ &bQJScriptVersion DefaultJScript_LinkDoc  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOQRSTUVWYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~< 0 ) TF |X (6()> <̀ ̸ IFRS 16 ȩ X 8X\ D ) TF |XX |X D Ĭ0X lt Ȭ\ Ȳ. t ̸X @ Ĭ0X (| pX J@ t\ Ĭ0X XǬt DȲp mȌĬ0ƌ(IASB)X XǬij |XX JD  ǵȲ. (8 1) \mĬ0@ K-IFRS 11168   0| ȩ` L `  ǔ tLj| <\ |XX X 0t \ 0| | ȩX0 \ D D Xଐ ) TF| l1XƵȲ. ) TF| t 4ȩ tLj| tX |XǷX, tLj 0| mȌĬ0ƌ(IASB) ( 80l(IFRS tƌ ) LŬp, |X D ȬX ttĬ X  X ǵȲ. (8 2) ) TF Ht<\ X |XX$ 4ȩtLj ǔ \mĬ0 H֘t| t X |XX  ǵȲ.  ) TF |X\ ij H֘t ȍX UxX  ǵȲ. <`$ Ht  ) : www.kasb.or.kr ȍ !   mթ !  XǬpȌ mթ !  ) TF |XtLj Ȝ !  XǬ a$ |X Ux ) : www.kasb.or.kr ȍ !   mթ !  ) TF mթ !  11168  > [ ) TF } ] <><}> <Ĭ0><D l><6050-0163><$ƌ| l><6050-0184><@ l><6050-0167>> < 0 ) TF 6( X  Ht 10> <Ht 10><>< Ĭ0 $X| \ % ( Ĭ}X > 1. i % t< % Ĭ0| $XX0 X %X |ǀ tD (XՔ Ĭ} GIF89aɻxxxkkk]]]PPPCCC555((( d`LH00`Hذ̘`H0|pdXL@`0H `H0`dHL`H0xp`XH@0d LȰ``HH00dLؘȀ`H0xp`XH@d0L `H0d`LH`H0|pdXL@0`$H`dHL00`HذȘdL0xp`XH@0` HdH0ȳ``HHdL0xp`XH@`0H Ը̰ĠऀؘpȈXxHp@h@d8`8X0xT0pH dxddxd`d`p`|``x`p``x`!, H*\ȰÇ#JHŋ3jȱǏ CIɓ(S\ɲ˗0cʜI͛8sɳϟ@ JѣH*]ʴӧPJJSXjʵׯ`ÊKY!(X˶۷pʝKݻxV߿ /H*ka̕-eŒfᏈWnuqhƝ9C^tgך7kڴCb`m-upߥQ붋۳*/ߣamx6|wv.v=O_}/o5Fh&hU 6F(VHfdeaKj$$zx?b ".%42n5PW,bEW=~U;Id9Uȣ>.6ycQC.4JZ&U"y$<9eg&uTzE(E*bh|f'ZqTh1 'r)'a9VhgZYl٪iZtz&*^,D&7)+ eF(8ښ-J*frj*Ȫݪj"jJj ,Z/Z%JCg8;7mB_o29fI;[.J[er6-Щܐ ݲozqBK/WT,suZB_'P MtbĶm7p6LKnjcK}|]{.܆WvAN>ʐeO{;*Ɠرm*FxU[nkk2=rvZX_( O5*{x8:3ή+f9kL;k~ήՙMUǪ]u{^qnyֳ^2ȫ zW T(/y" }S`{..L@pN$Z ʫ~(Cх |+bhkzcݲ~_ȸ^3M 71!QtZp8ѪjTeF( #خQJ`?DmJ-h9i~;o {FN`ɒ_yGVQ} '&*Vrs+8I}B.);i| Ġ4Xf S޼4YqjJ]8XM-be&OV~淂EoYd'?υsPM-MS/Ôh K-囗-wPCBR#8cm;9ảS@ʱ$.z$*u9?8Bԡ1h!+DrX,|*QASC)TK:nwqՈp"Q]-*^kjQ7gSٰU(RY=&3Mc8Ƈ-LVbY'W&,#  llcKڶns[Ԝdhs$8Yx,&LzMt1\r}7-pϞ7̬WOy]mi:VQNư]{M.% 4Ġʽi%NUր5RK?-yv>W#pkkZkh0]`!TY~[̶פ`=XRPN4yTp\%VjZ̻p4=kEU^y7"庭-&,Z<(3,:F[|Ӝ`SK׋qxȟ¶ikz* Z4"b*FoFRӀBS|Oߢj&1V"䉬~^iAdCV;lbd4sEJ[%;$9pIꕈx{$ukϢۿyfO,9Am[vfʐY#BozJg(}-_{|yk~OSȯx[ Wǧ凧X-8񄿺7eVn_> w5|K{ҋoGY u` .X{`NhOpNxϻOO;񐏼'O[ϼ7{* ;`a``a`0x  P \ ht|$ƌ|2018D 7 24| T֔| $ 5:32:53admin8, 0, 0, 466 WIN32LEWindows_7@ F(#@bQ@Section0~<WMhAvvv[#-ƤEA<b(( mmsh1^ݨ82Yxi& p=H(lag$ I0ܦ`L+s'o5DfS`xKY4&͡?P4:MBygf(;[ nm0 EiYr {!tC 9d@mv6,7$A$E,WӪkʮG9º]v?ְh9-2#_MO+hk--ۙeDƶ-iOմgsȬnL5~V>0i -|7UiΌVuaݳnw7X|YT7oeT7{FvxPrVzݢFg* 4ceu6٫g$}G&f-+Nδ;M\v%8L-$ɒhŒ&UL߃/ngj`꽺`=MAoVV;O0>;v<%FJT1L1e`/bܟ:3dW0vƻ97uRuOv.wϗHp  @jU@z=`Ւ*C lǙٴwپm1Qd;jYsMI"D5e@l@Oj75%vƃM=g_NeSڤ4ْ$!ڑڜl$m֎Dfv$6k:)Tsy &q;{M@d*{W'Wl`[^Zf2AQBjkڬly͇ڑ-_ќݻ,vDۊHlEpЀ+ښVہ1]e3lֽ'ZSk@s-1WoyʷFyQMyG X"o^OY"k2mK$7 .t-j׿Ka,+!"r+B")"[uqm:? $Zh3h(LH{ߓ/Uܗٽd0mON ːoyfO+f M |F1&S]RkLS) &9I2EVʴ$sMUM6BWe T}'(ϼR%JQeN,UYJdM&L)eJ"_L˦Hqn6YyC*Tpڷgos2m}xU<}?hqǿ.6~=k "Pp[ZдPtp$ RqRN6Щq("RjmCL҇7]>{.z}{zjl {/I7㥀kTTQT*U~GF<+WEsn_\rT`okR8[5Ty_C63Sκ2|,JsgTSE^Ͼx6q;hGG2^[ fQ(Ÿj~pqi:j%EpO\.617(MBl&qMCl6kESg`t`KSW`[bslHj6"޻xPNO 1iZUW.w1hԃVqZJ394 [ ) TF } ] <><}> <Ĭ0><D l><6050-0163><$ƌ| l><6050-0184><@ l><6050-0167>> < 0 ) TF 6( X  Ht 10> <Ht 10><>< Ĭ0 $X| \ % ( Ĭ}X > 1. i % t< % Ĭ0| $XX0 X %X |ǀ tD (XՔ Ĭ} WolSU?},.a&"leQn0PV)!jd&MPfD4,(J|]dctLR]b"I?LL0uAy^?^}s9߹5CP`%] _W{; ίj`C5̄5lwlPle'gEazNV5h~^SٴfQ|mtmǯԦs\>qq&G ZzsY=z67;NTzZUP(Fe&jFqA񨲬州-2 O[ \ㆍzL:ҚԬ1{n_͎2L Кk w 3 0a6|tvxt}Ģg wGvD/D;svLNQ}ۇxl2+( ߽\ڋaC1]ZC*wW?q>/-Bݑ[[-%?u֤K]hkc1uqW SG} 6b¶6tЀbgS$3qȯ2<-:O5\I%ܟj nF%D7t*d1[s~TdjaxǻtjK1wL @~]vK<@cH-UO'ufuԔ6-K_g/Z\q?Mϣ,C }>MGbTLZ,;aupjI~uNS}!I+/Zhbe (aafP8NXk,1wEzʞENS- dDr8"|m- `2q,c0:OAw{?j_Sҏ'Hx Xns\z‚dr2F5⁁XKX}3 T0rzD+q 6Y4/HI4BC)7{pHT 91זּՓs 7vDX2 F|@Vۓ`]"6lJ YP"ؔFf"ª[m\gOky_yfKe+lImJI.0\eG, !ٚ|}-8Fn#Q$ IV^Тh%hk -c9&2&6'{wLѨ[uB,3GK5gFgwmbi77K|wg.t ҅Y!q5`!Y#&> Fy1bRjV+f0;K$ ,/&</zϽwؙف.ܳw{,|ڥrB/<WvU1s1{yo[* P=#aS^J8:h f'cާU-`۫˻k6^{Lyv@|L)PUPp}r.6rtÅP6 8~!^}DŐ&Õ!fؘ='a ^=oqUE&0H'N'O0B݁oCO`0 .DS0 < " ϞBP6͗(W%7.l┓l$_ٶhf Z$DB{(ƪS1~3O c3K 1esuoR t @{{=VdC{&. [b/" ' ?X@DlQYeՌܓu%V* By X*FVC:G)nm0JO g6Uzog))Ϣq$`]KM@؋} @~|bέ4Uq+cL[ANj4 { 2)1wiD$+ 7X zIG+tPV*XTI%d)}h5dM ~!C&LPGL舆I-ҿX~I{I ],竹L >ri@c8#b=dsU f/26xyL(Vpҳ3~얫+2E "JwHB__9#(L/kfW櫓?: F6!Z4>EVi70]$*BZ/,_GJ| 02*UIo69>Żw|bpԦޤoZyq\C8"*i m=j |u6ʬEj)5 ngW({m輎 Fu,|WahSW>yFgu8vvkGVbSt:,Qc"C!7 HL^G&%){2"d?dlcBd:si^4޻{=ι ?\Qu8ݝpEtA"sJ} C?ؓVj{^]EںU6_5vL)}:SUWIkBw@x; (NUky}Q?π4|S4)} S1}R-?~oD0v~.%tD:c?~1QK{ގIysoAaz|y cs>bc)bqI;Ni@l<2r<gH@$^KW5;c |&` O`p괆&r-#OGjr4> i$f/0ycuq\d$01/w4ِ-aiD(!.(:zD={Ŏ̰m[N[rXa`tcF\Ibck>DL(o 6Ӱ*pئ\CuPڂՂZsӠ Nz `ǰE ғAS˓2le:9TЉlI l!s Sc˶eB7xȍGzZJʹI+ SyBVgYZn,Wv}lq9OQNUjc6A/1cj6v+Bn`ϥ xCj{vdpp73(JuT4èxT-fsș##(%HTYUl=GE/`]Fe-J {sU:k_OٓFvn׆2U Ky@5Hr1&t.Ou\#Kx|\ieiaM[[Yۥn+U'Uk` y Q#G|!Ljebߛ\ЉmCYMܛhX{*&3!C4qj}m~|rɏjfv9NF;w-ܯ$WmzÊ%'t~@l bq7?W_h[U>7ڙuRg鴕ee κMO&=A L "aD*m,6-7ɹuH9a>8`jw9Mhʹ;|ɠԱڵ~΀K$bulh.L5;Nv'Tcri%g0 N3mt^#腔FFt^L""kDIU ӊ%G:3e<ڽF33--5g$kUjt^c0rGQ'7k5"j҅LiBa(1m9చ&$ +GYyoE4B*/댜Qs忌gc1s}ya17* g>T~ַ7h}T 'cH 04KHK3-w5K9CZUC\V*:p'Jn}1e{{ƴJ|tO}>'ہFC;»9u/rj_^t(+3 1k}3}v-qHgl!꽢r~]xGDx=rڰz~%$V7,ZgeZYوwaL}K+BͰ_ODw:V^Z+nD;vB'kW6G W7G#giBB5{ Y;@ sN0̘GO\{x?G(8_M-Lux1I d]C5􈿚B iividNHwro2hl݆Zv)xb NhO)&rqVcCـ?v磃=}6Ğ}>k&]^{Fxc-5x}EՑ:olj$\NΝJdܡfblB ;2*x<(hMhFxU>, [΂\}GL`+YZ59i`'Ig)a3 VXe9b\JDK8W+aU;Ogw5or[}yW5 {Nz>7ymXmUn*+k5~HDk<7}o1gn&M-",ۑEbRCVc޿7p#Vo'AD |b_fFӘWYܪy֓KP5MSɇ@`ŀfM| h[gg6p ɵ[aPK^Qvp{HĻ=D T}kcB/ g_~." <9wܥ P o>o|#W|>睷Oɳ ߃-~$K'Y#`[>m{Jp6d2ǷTeaoM=uxMoE*Ȼ܊ET}B?Gʉ}cum|7W_L[e?\ Z"d˂il,/Ԥ=AeIQTn !|dH..[ronAeu|ؒ-qYΥ`};w:bd4:&Š.0)3Yqo 45O) R& @ԯ-nRY63)dha&lSU vtVJ} $4$xlDa3sk@vx5 ?;ȱ˵̊H(&YqjSa7~m+1.#vpV;"{r=FFؑ&Oft`R 8Vitu$*\ *E|ig=g#Oi\O=Nžڳz <f-/C:D7aSjML ~p9&0]B=CL)"Tym/hS†EۢdԦ6}#ļDtdR=;:eů!_+ȜxrlCK8DY qxe,^g(>)9s)|2w4eR-c%7]3C}٫AÛGM|ʌV7ԙZJ @̌pntg ^6g*IsqB㪼WR}jlEC@Z"Ƽa3%f `r$PXx,L6P"$}9B@׼(2n8*zUqt>`("\Sd)""%J-ifsb)`%D}&K#@U%6L^~_XuD09`4PeKR Kۓ&Js֕}-ߧR,c(.D(X&z!댶g.4MWЄ[%1NZm`s½'2ڍGx<ĶA^ѓF4y\]fuG$Ұ#\{qMn!l&nWhr9rQAu)X?H0Vqι% f@F Xٓ=,ns7./XehcL0iiZg{h짱Lf#۬V}aE[;}9Mh(FVe`YPYV+*2åLnN8C_nsIϬw)}/ SԀ5yxmk5Amޚ7M6}&YBQ\0K1^L`>Ǭo<~eGo%`sOLmg,g"-ֵݰ:"%\oΈf}Xغ>?Ea#7( FpF'Qx~Y%__ah ddUGkf^+іNU1̈́howœzvuZӗ8nZE㫮Z_k#~Lj_w'oWoh[U?i߶n{†vlnNk7ݰ(&VX v8Ed_R4$%{*#eCx~g^jH#sϻw~3!V%C-R:@=PAE]^j{f f8* T $*j3Otf8h /ǚyveL$yd&Q4ļߜ7h5u(b{20d2f~U9bnXe%:%Jn]&/`z$RiPs @Ri߲=/~ jFvOaY xfTg2ie"'9FMt/OqlnRZؠ]mI)~GLmvTSI-mg|^=Z)Wo{*ʹvF^aͶt!Q栎BSCEPz g}ODlCZhx˸^qouyυFhE8>HtdALw^TAEawn4"}FQ9L?X蒺@E)kDLFfblb%OWSx;s?||}/>~_|뮨ViGfSՎ)G-NZD_ҠЌnm Kkk%.&T14|p4#ϱSqm>KQmIGj!*-uTNvrI}RIMCR9P>yC:˱Wf6i]VVfy2*Od?-_|qQ r6mwj۸3^sg<9x?oV1v\dw.εNeË%\yD#qScux׺lbO.V0b[bށGř#3vGDϙ6.5Z޽Rj(ztGq4ZW D\^+XK9@68ei]^.&W֓S}0U oG.Ik gDC>nbbc )D4'~tZPJyߤ`Yij%԰ ,+,}R+$ȯ:](y tU*X\.WJ#*_W_lSUnwed8p#lF(Hj2uN0<,:L13b0EL|D 3gKtaZε6Ȕ5&{,f!~=rǃn9;:Xkq̧%Iup:N1HO!U ڦnbW^C:@a07e8ɀ'~bpQ73Bxx\&MTNܵm4o$LPaP뾱hAp:mPccOt6;,Ks$5pKHi/~sK4u_ 'FQӠH"5"=//H!tL,RhiJA?jEg+okwtFR$A0gZz;ھ=A䑾X}H z: jѢ}Q([zЋùùPa1+b\8y;ɿ Ro(kw2+fcv"gvVsqϫ3gU&|_xrE -CIH2H4J*E3,Źe;:tgqAs]sfUӫOT\˜6{^(jVX9*@qGwy>_榵4]]-Me`]all?*A;qX/ZfzovcިTwPy\ MxyHC&%) iFsf9P fTZe2'zzw=fQDV"3g(RΚ%rQ+W+N$TsơNUHWЕ*_*x,T&Woh[U/yiӦUǬꝮM3X$B]S:V CuN R16aE&UK]M6}/ID?l|?8<{/M %sb:DoV Q|lc%幡8@.3p6u9ygp{ Ճ5.faZuH\Yqݡf0' vL1Vv_9;pBy+ӽVci/Wf[D;FxX:Zob9dyaxGS5d!,)s>|BC8:^VVodźVAu-&7Q-8b VFub!"tIr4ZLrMɟv"ݦt9sa¾XaPYb#-zQ3zY8[y_[rIy') ryعB6Wyq9羦cyڥTj{)BG;Tj-nFOZp`MnsKr U@UGoVW9 6}=lƱQ +jk9f'uvv [ߚ5E2ధRFl("z{wD 8D_fOFl "p Xdoo0xõ.a}q NCHՉ:ي 9h- )Jtv-: H?WMhG~r6bQBT&)MJ)UBI!l CBuAz-1زZ FtzH C;ogǻǴzflxyf  Gp5RB|p\a[9]=kyvz F&ŸfS[UNW*}%@]]T6鎊ˮ!]n);d{3Mg =~z'4I"%Mght48IfVO@e%1XN9m\!($MFџi#(T0,l\+"bpYY 3gX(^G$9g36[/7s b8CN|#rU\o6HLQozYC Xo\@dՔ4/,+QcwyqHذݑ&>(I#ǟ[ax0˞cTJFݔ$=ޢc(mqWpz> P 1k~̤Y,5cNoςT!Yy8nba1]wWSvpu]lĻ]9vyjH]*%!}\3xߐ+x^i yySGCg&㕙nǐU AjLYPm/Ǹc-"*c[H}5oiA΅mľ@n]%&>}w9YWMλirN½7pC&g"p]ήA &+:sdnAzWU+ncSاٱnW-٧<]wGsZ~ýQ'餭`o 60V{ł51Nj:FZz)u\*v%HcZxX;* qv?4XWu5?3e/icw~w!U=7e'g'`[#W˹T7dBG-:/r/?$N7xF̛w&a?x 8odw:gO`FVsKy9W_h[U:[xyH18aja8BEL|pH>T}axM34prDč![`Pa*x{zoͽ$;9]g! a#d(NHοq6^}]= K||h;mᎶR.>)8 "@1~m4peL`ƐՌA {yXja$۷Ii{5Y(\w* 5YB}+t _1P+VPs]yz>"0a~fl֟"?w'2(wJ)=P!>%hFZ'0B Lb[۾7QMʗ ׻:l3[挵u[8}ǜe7կ0+:VCZ[]3QۼA &KSw۷/[Z?LzQ;N#K:cu\_U5 t&?}!}LY 1{\?Q 2wR_es5,YSL&L0C B~7!>! F!R 2lYmaGo/,7><^' rqV ]t JnX.g8<Ivٵɹ=ޭ4Bw4$}sl }3W{{׆`OUhҏ4`6cڭ!3˰ǡ~H_kmsb'׳yz[;i; \ЄWpoptՄG2&u<2c1nl7<5~Ń{ѿ~dIm!큊.C'-{=aZ hzB$rw(_/0GBR[d2znk=^A?n3VkNƘ,Xݑ%bҫ'1\U~ fBF@bDi^kwU!6CfobUOH2c4X#^d3F,ƫ2e:E~cUSNv) m㶙r~0}AYq~ i;l4sAi*&Q[λ4R1D:H1:BurG bE{ d[(k17Љ"ol9VU쀦 7B nQ) Ih5-ԭڏp{t"\NPRP2t8 .if2Tl jMX)?lx@/բϑ/.Շ8S_dpa7[UN*z'b\|kHң Cn:ԴKflb1ЧqH;ONHn%,=K Y‰ƲPnT5U>5 8]S,į`|hȚG_m+Op=4!w穵dԲMAqh˙ ѵJ'J_># opqPSay7[ݨAL