INTERIM CONSOLIDATED FINANCIAL STATEMENTS OF …
INTERIM CONSOLIDATED FINANCIAL STATEMENTS OF SAMSUNG ELECTRONICS CO., LTD. AND ITS SUBSIDIARIES
INDEX TO FINANCIAL STATEMENTS
Independent Auditor's Review Report....................................................................... Interim Consolidated Financial Statements Interim Consolidated Statements of Financial Position................................................. Interim Consolidated Statements of Profit or Loss........................................................ Interim Consolidated Statements of Comprehensive Income........................................ Interim Consolidated Statements of Changes in Equity................................................. Interim Consolidated Statements of Cash Flows............................................................ Notes to the Interim Consolidated Financial Statements................................................
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INDEPENDENT AUDITOR'S REVIEW REPORT
To the Board of Directors and Shareholders of Samsung Electronics Co., Ltd.
Reviewed Financial Statements We have reviewed the accompanying interim consolidated financial statements of Samsung Electronics Co., Ltd. and its subsidiaries (collectively referred to as the "Group"). These interim consolidated financial statements consist of the interim consolidated statements of financial position of the Group as at March 31, 2017, and the related interim consolidated statements of profit or loss, comprehensive income, changes in equity and cash flows for the three months ended March 31, 2017 and 2016, and a summary of significant accounting policies and other explanatory information.
Management's responsibility for the financial statements Management is responsible for the preparation and fair presentation of the interim consolidated financial statements in accordance with International Financial Reporting Standards as adopted by the Republic of Korea ("Korean IFRS") 1034, Interim Financial Reporting, and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.
Auditor's responsibilities Our responsibility is to issue a report on these interim consolidated financial statements based on our reviews.
We conducted our reviews in accordance with the quarterly and semi-annual review standards established by the Securities and Futures Commission of the Republic of Korea. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with auditing standards generally accepted in the Republic of Korea and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
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Conclusion Based on our reviews, nothing has come to our attention that causes us to believe the accompanying interim consolidated financial statements are not presented fairly, in all material respects, in accordance with the Korean IFRS 1034, Interim Financial Reporting. Other Matters We have audited the consolidated statement of financial position of the Group as at December 31, 2016, and the related consolidated statements of profit or loss, comprehensive income, changes in equity and cash flows for the year then ended, in accordance with Korean Standards on Auditing. We expressed an unqualified opinion on those financial statements in our audit report dated February 27, 2017. The consolidated statement of financial position as at December 31, 2016, presented herein for comparative purposes, is consistent, in all material respects, with the above mentioned audited consolidated statement of financial position as at December 31, 2016. Review standards and their application in practice vary among countries. The procedures and practices used in the Republic of Korea to review such financial statements may differ from those generally accepted and applied in other countries.
May 12, 2017 Seoul, Korea
This report is effective as at May 12, 2017, the review report date. Certain subsequent events or circumstances, which may occur between the review report date and the time of reading this report, could have a material impact on the accompanying interim consolidated financial statements and notes thereto. Accordingly, the readers of the review report should understand that there is a possibility that the above review report may have to be revised to reflect the impact of such subsequent events or circumstances, if any.
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Samsung Electronics Co., Ltd. and its subsidiaries INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
(In millions of Korean won, in thousands of US dollars (Note 2.3))
Assets Current assets Cash and cash equivalents Short-term financial instruments Short-term available-for-sale
financial assets Trade receivables Non-trade receivables Advances Prepaid expenses Inventories Other current assets Assets held-for-sale Total current assets
Non-current assets Long-term available-for-sale
financial assets Investment in associates and joint
ventures Property, plant and equipment Intangible assets Long-term prepaid expenses Net defined benefit assets Deferred income tax assets Other non-current assets Total assets
Notes
3 3 3 3 3
5 3 28
3, 4 6 7 8 11 3
March 31, 2017 KRW
27,562,938 41,775,404
4,063,945
22,340,688 3,557,039 1,662,898 4,149,992
21,857,598 1,512,919 800,783
129,284,204
6,967,149
5,701,362
95,322,418 14,775,930
3,586,776 469,696
5,277,254 2,832,583 264,217,372
December 31, 2016 KRW
32,111,442 52,432,411
3,638,460
24,279,211 3,521,197 1,439,938 3,502,083
18,353,503 1,315,653 835,806
141,429,704
6,804,276
5,837,884
91,473,041 5,344,020 3,834,831 557,091 5,321,450 1,572,027
262,174,324
March 31, 2017 USD
December 31, 2016 USD
23,871,272 36,180,180
3,519,637
19,348,469 3,080,624 1,440,176 3,594,159
18,930,082 1,310,286 693,529
111,968,414
27,810,569 45,409,831
3,151,140
21,027,354 3,049,582 1,247,079 3,033,029
15,895,311 1,139,439 723,862
122,487,196
6,033,998
4,937,745
82,555,329 12,796,903
3,106,378 406,787
4,570,440 2,453,200 228,829,194
5,892,940
5,055,982
79,221,521 4,628,264 3,321,210 482477 4,608,717 1,361,476
227,059,783
The above interim consolidated statement of financial position should be read in conjunction with the accompanying notes. 3
Samsung Electronics Co., Ltd. and its subsidiaries INTERIM CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
(In millions of Korean won, in thousands of US dollars (Note 2.3))
Liabilities and Equity Current liabilities Trade payables Short-term borrowings Other payables Advances received Withholdings Accrued expenses Income tax payable Current portion of long-term
liabilities Provisions Other current liabilities Liabilities held-for-sale Total current liabilities
Non-current liabilities Debentures Long-term borrowings Long-term other payables Net defined benefit liabilities Deferred income tax liabilities Provisions Other non-current liabilities Total liabilities
Notes
3 3, 9
3
3
3, 9, 10 12 3 28
3, 10 3, 9
3 11 12 3
March 31, 2017 KRW
9,569,549 9,519,010 16,072,700 1,101,841
551,452 9,214,385 3,422,182
1,139,042
5,535,077 344,821 373,073
56,843,132
950,273 1,640,979 2,580,785
469,855 8,981,421
412,552 2,520,420 74,399,417
December 31, 2016 KRW
6,485,039 12,746,789 11,525,910
1,358,878 685,028
12,527,300 2,837,353
1,232,817
4,597,417 351,176 356,388
54,704,095
58,542 1,244,238 3,317,054
173,656 7,293,514
358,126 2,062,066 69,211,291
March 31, 2017 USD
December 31, 2016 USD
8,287,843 8,244,073 13,919,989
954,265 477,593 7,980,249 2,963,829
986,483
4,793,732 298,638 323,105
49,229,799
5,616,460 11,039,537
9,982,177 1,176,876
593,278 10,849,445
2,457,330
1,067,699
3,981,658 304,140 308655
47,377,255
822,997 1,421,193 2,235,125
406,925 7,778,487
357,296 2,182,846
64,434,668
50,701 1,077,590 2,872,782
150,397 6,316,651
310,160 1,785,882
59,941,418
The above interim consolidated statement of financial position should be read in conjunction with the accompanying notes. 4
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