<\/span><\/h2>\n\uc548\ub155\ud558\uc138\uc694. \uc624\ub298\uc740 \uc7ac\uacbd\uad00\ub9ac\uc0ac \uc6d0\uac00\uad00\ub9ac\ud68c\uacc4\uc5d0 \ub300\ud55c \ud3ec\uc2a4\ud305\uc744 \uc900\ube44\ud574\uc654\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n\uc7ac\uacbd\uad00\ub9ac\uc0ac\uac00 \ub2e4\ub8e8\ub294 \ubc94\uc704\uac00 \ub108\ubb34 \ub9ce\uc73c\ub2c8 \ud3ec\uc2a4\ud305\ub3c4 \uc544\uc8fc \uc798 \ub098\uc624\ub294 \uac70 \uac19\uc2b5\ub2c8\ub2e4.<\/span>
\n\uc55e\uc73c\ub85c\ub3c4 \uafb8\uc900\ud55c \uc815\ubcf4\uae00\uc744 \ud3ec\uc2a4\ud305\uc73c\ub85c \uc5ec\ub7ec\ubd84\uc758 \uace0\ubbfc\uc744 \uc870\uae08\uc774\ub098\ub9c8 \uc904\uc5ec\ub4dc\ub9ac\ub3c4\ub85d \ub178\ub825\ud558\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n\uc6d0\uac00\uad00\ub9ac\ud68c\uacc4\ub294 \uc5b4\ub5bb\uac8c \ubcf4\uba74 \uc815\ub9d0 \ub9c8\uc9c0\ub9c9 \uad00\ubb38\uc774\ub77c\uace0\ub4e4 \ud569\ub2c8\ub2e4.<\/span>
\n\uc5ec\uae30\uc11c \uc815\ub9d0 \ub9ce\uc740 \ubd84\ub4e4\uc774 \ud3ec\uae30\ud558\uc2dc\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span>
\n\uc774 \ud68c\uacc4\ub97c \uc218\ud559\uc801\uc73c\ub85c \ubc1b\uc544\ub4e4\uc774\uc2dc\ub294 \ubd84\ub4e4\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uc815\ud655\ud788 \ub9d0\uc500\ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4.<\/span>
\n\uc6d0\uac00\uad00\ub9ac\ud68c\uacc4\ub294 \uc218\ud559\uc774 \uc544\ub2cc \uad6d\uc5b4\uc785\ub2c8\ub2e4.<\/span><\/strong><\/span><\/p>\n\uae30\ubcf8\uc801\uc73c\ub85c, \uc5ec\uae30\uc11c \ub098\uc624\ub294 \uacc4\uc0b0\ub4e4\uc740 \uac04\ub2e8\ud55c \uacf5\uc2dd\uc815\ub3c4\ub9cc \uc54c\uace0 \uc788\uc73c\uba74 \ub098\uba38\uc9c0\ub294 \uacc4\uc0b0\uae30\uac00 \ud574\uacb0\ud574 \uc904 \uac83\uc785\ub2c8\ub2e4.
\n\uc989,\uc218\ud559\uc774\ub77c\uace0 \uc811\uadfc\ud558\uc9c0 \ub9c8\uc2dc\uace0 \uc678\uc6cc\uc57c\ud558\ub294 \ud37c\uc990\uc774\ub77c\uace0 \uc0dd\uac01\ud574\uc8fc\uc2dc\uba74 \uac10\uc0ac\ud560 \uac70 \uac19\uc2b5\ub2c8\ub2e4.
\n\ub298 \uadf8\ub7ac\ub4ef\uc774 \ud569\uaca9\uc758 \uae30\uc6b4\uc744 \ubc1b\uc544\uac00\uc2dc\ub77c\uace0 \ud569\uaca9\uc778\uc99d \uc0ac\uc9c4 \uc62c\ub9ac\uace0 \uc2dc\uc791\ud558\uaca0\uc2b5\ub2c8\ub2e4.
\n<\/strong>\uc6d0\uac00\uad00\ub9ac\ud68c\uacc4\ub294 \ud06c\uac8c \uc6d0\uac00\ud68c\uacc4\uc640 \uad00\ub9ac\ud68c\uacc4\ub85c \ubd84\ub958\ub429\ub2c8\ub2e4.<\/span><\/p>\n
<\/p>\n
<\/p>\n
<\/span>\ud569\uaca9\uc744 \uc704\ud55c \ub9c8\uc74c\uac00\uc9d0-\uc7ac\uacbd\uad00\ub9ac\uc0ac<\/strong><\/span><\/h2>\n\uc6d0\uac00\uad00\ub9ac\ud68c\uacc4\ub294 \uc5ec\ud0dc\uae4c\uc9c0 \ubd24\ub358 \uc7ac\ubb34\ud68c\uacc4\uc640 \uc138\ubb34\ud68c\uacc4\uc640\ub294 \uada4\ub97c \ub2ec\ub9ac\ud569\ub2c8\ub2e4.<\/span>
\n\uac00\uc7a5 \ud070 \uac74 \uc774 \ud68c\uacc4\ub97c \ud1b5\ud574 \ucd94\ub824\ub0b8 \uc815\ubcf4\ub97c \uc774\uc6a9\ud558\ub294 \uc0ac\ub78c\uc774 \ub2e4\ub974\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n\ub2e8 \uc6d0\uac00\uad00\ub9ac\ud68c\uacc4\uc758 \uc8fc\uc694\uc774\uc6a9\uc790\ub294 \ub0b4\ubd80 \uad00\ub9ac\uc790 \uc989, \uacbd\uc601\uc9c4\uacfc \uc2e4\ubb34\uc790\ub4e4\uc785\ub2c8\ub2e4.<\/strong><\/span><\/p>\n\uc989, \uad73\uc774 IFRS\uc758 \uac1c\ub150\uc744 \ub530\ub974\uc9c0 \uc54a\uace0 \ud68c\uc0ac \ub0b4\uaddc\uc5d0 \ub530\ub77c \ud68c\uacc4\ucc98\ub9ac\ub97c \ud574\ub3c4 \ud070 \uc9c0\uc7a5\uc774 \uc5c6\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span>
\n\ud68c\uacc4\uc758 \uae30\ubcf8\uc801\uc778 \uc6d0\uce59 \ucc28 \ub300\ubcc0, \uc774\ub7f0 \uac83\uc774 \ubcc0\ud558\ub294 \uac83\uc774 \uc544\ub2c8\uace0,<\/span>
\n\uc6d0\uac00\ub97c \uacc4\uc0b0\ud558\ub294\ub370 \uc788\uc5b4 \uc5ec\ub7ec\uac00\uc9c0 \ub2e4\uc591\ud55c \ubc29\ubc95\uc744 \uc0ac\uc6a9\ud560 \uc218 \uc788\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n\uc5ec\ub7ec\ubd84\uc774 \uc6d0\uac00\uad00\ub9ac\ud68c\uacc4\ub97c \uc2dc\uc791\ud558\uae30 \uc804 \uac00\uc7a5 \uc911\uc694\ud55c \ub9c8\uc74c\uac00\uc9d0\uc740, \uacc4\uc0b0\ubb38\uc81c\ub97c \ub450\ub824\uc6cc\ud558\uc9c0 \uc54a\ub294\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span>
\n\uadf8\ub9ac\uace0 \uc2dc\ud5d8\uc758 \uc2dc\uac04\uc774 \ucd09\ubc15\ud55c \uc7ac\uacbd\uad00\ub9ac\uc0ac\uc5d0\uc11c\ub294
\n\uc9c4\uc9dc \uc9c0\ub098\uce58\uac8c \ubcf5\uc7a1\ud55c \uc6d0\uac00\uad00\ub9ac\ud68c\uacc4 \uacc4\uc0b0\ubb38\uc81c\uac00 \ub098\uc624\uc9c0 \uc54a\ub294\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4.<\/strong><\/span><\/p>\n\ubd88\ud544\uc694\ud55c \uac71\uc815\uc744 \ud558\uc9c0\ub9d0\uace0 \uae30\uaecf\ud574\ubd10\uc57c \ud3d0\uc1c4\uc801\uc778 \ubc29\uc2dd\uc758 \ud68c\uacc4\uc778 \uac83\uc785\ub2c8\ub2e4. \uacc4\uc0b0\ub3c4 \ubc18\ubcf5\ud558\uba74 \uc26c\uc6cc\uc9d1\ub2c8\ub2e4.<\/span>
\n\uc124\uc0ac \uc2dc\ud5d8\uc7a5\uc5d0\uc11c \uc0dd\uc804 \ucc98\uc74c \ubcf4\ub294 \uacc4\uc0b0\ubb38\uc81c\ub97c \ubcf8\ub2e4\uba74,\ubc14\ub85c \ub118\uc5b4\uac00\uc2dc\uba74 \ub429\ub2c8\ub2e4<\/span>.<\/p>\n <\/p>\n
<\/span>\uc6d0\uac00\uad00\ub9ac\ud68c\uacc4 \ucd9c\uc81c\ubc94\uc704 \ubc0f \uacf5\ub7b5
\n<\/strong><\/span><\/h2>\n
<\/p>\n
<\/p>\n
\uc6d0\uac00\uad00\ub9ac\ud68c\uacc4\uc758 \ucd9c\uc81c\ubc94\uc704\ub294 \ud06c\uac8c \uc6d0\uac00\ud68c\uacc4 \uad00\ub9ac\ud68c\uacc4 2\uac00\uc9c0\uc758 \ubd84\ub958\ub85c \ub098\ub269\ub2c8\ub2e4.<\/span>
\n\uadf8\ub9ac\uace0 \ub09c\uc774\ub3c4\uc5d0 \ucc28\uc774\uac00 \uc788\uc73c\ub098, \ucd9c\uc81c\ubc94\uc704\ub294 \uadf8 \ub450 \ubd84\ub958\uc758 \uc804\ubc94\uc704\uc785\ub2c8\ub2e4.<\/span>
\n\ud2b9\ud788 \uc774\uacf3\uc740 \ube44\uc804\uacf5\uc790\ub4e4\uc5d0\uac8c\ub294 \uc815\ub9d0 \ubb34\ub364\uc5d0 \uac00\uae5d\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n\uc560\ucd08\uc5d0 \uc7ac\uacbd\uad00\ub9ac\uc0ac\ub294 \uc785\ubb38\uc790\uaca9\uc99d\uc0ac\uc774 \uc544\ub2c8\ub77c\ub294\uac70., \uc774\uc81c \uc5ec\ub7ec\ubd84\uc740 \uc544\uc2e4\uac70\ub77c \ubbff\uc2b5\ub2c8\ub2e4.
\n\uc0ac\uc2e4\uc0c1 \uc804\ubb38\uc9c1 \uc790\uaca9\uc99d(\ud68c\uacc4\uc0ac,\uc138\ubb34\uc0ac)\uc2dc\ud5d8\uc5d0\uc11c\ub3c4, \uc6d0\uac00\uad00\ub9ac\ud68c\uacc4\uc758 \ub300\ud55c \ubc94\uc704\ub294 \uc7ac\uacbd\uad00\ub9ac\uc0ac\uc640 \ub3d9\uc77c\ud569\ub2c8\ub2e4.
\n<\/strong><\/span>
\n\uadf8\ub0e5 \ub09c\uc774\ub3c4\uc640 \uacc4\uc0b0\uc758 \ud004\ub9ac\ud2f0\uac00 \ub2ec\ub77c\uc9c0\ub294 \uac83 \uc785\ub2c8\ub2e4.
\n(\uc2dc\ud5d8\uc5d0\ub294 \ucd9c\uc81c \uc548\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.)<\/strong><\/span><\/p>\n\uadf8\ub9cc\ud07c \ubc94\uc704\uac00 \ub9ce\uc73c\ub2c8 \uc81c\uac00 \ud558\ub098\ud558\ub098 \uc5b4\ub5a0\ud55c \uc7a5\ub974\uc778\uc9c0 \uc124\uba85\ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<\/span>\uc6d0\uac00\ud68c\uacc4\uc758 \uae30\ucd08: \uc911\uc694\ud55c \ud30c\ud2b8, \ub09c\uc774\ub3c4\ub294 \ud3c9\uc774
\n<\/strong><\/span><\/h3>\n\uc6d0\uac00\ud68c\uacc4\ub294 \ucd5c\ucd08 \ud30c\ud2b8\uac00 \uc0ac\uc2e4\uc0c1 \uc804\uccb4 \uc6d0\uac00\ud68c\uacc4\uc758 \ubb38\uc81c 50%\uc5d0 \uad00\uc5ec\ud569\ub2c8\ub2e4.<\/span>
\n\uc774 \ubd80\ubd84\uc740 \uad49\uc7a5\ud788 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n\ub2e8, \uc774 \uacf3\uc758 \ub09c\uc774\ub3c4\ub294 \ud06c\uac8c \uc5b4\ub835\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span>
\n\uc5ec\ub7ec\ubd84\uc740 \uadf8\uc800 \uc6d0\uac00\ud68c\uacc4\uc758 \ud750\ub984\uc744 \uc815\ud655\ud788 \uc554\uae30\ud558\uc2dc\uba74 \ub429\ub2c8\ub2e4.
\n\uae30\ucd08\uc801\uc778 \ud750\ub984\uc740(\ub2f9\uae30\ucd1d\uc81c\uc870\ube44\uc6a9-\ub2f9\uae30\uc81c\ud488\uc81c\uc870\uc6d0\uac00-\ub9e4\ucd9c\uc6d0\uac00)
\n\uc704 3\uac1c\uc758 \uae08\uc561\uc744 \uad6c\ud558\ub294 \ud750\ub984\uc744 \ubc18\ub4dc\uc2dc \uc554\uae30\ud558\uc154\uc57c\ud569\ub2c8\ub2e4.
\n\uc800\ud76c\ub294 \uc774\uac78 \uacf5\ubd80 \ub05d\uae4c\uc9c0 \uc0ac\uc6a9\ud569\ub2c8\ub2e4.<\/strong><\/span><\/p>\n\ub2e4\ub9cc, \uc5ec\uae30\uc11c \ub3c5\uc790\ubb38\uc81c\ub85c \ub098\uc624\ub294 \uacbd\uc6b0 \ub09c\uc774\ub3c4\ub294 \ub9e4\uc6b0 \uc27d\uc2b5\ub2c8\ub2e4.<\/span>
\n\uc989, \uc800\ud76c\ub294 \ub2e8\uc21c\ud788 \uc26c\uc6b4\ubb38\uc81c\ub97c \ud2c0\ub9ac\uc9c0 \uc54a\uae30 \uc704\ud55c \uacf5\ubd80\ub97c \ud558\ub294\uac83\uc774 \uc544\ub2c8\uace0,<\/span>
\n\uc815\ub9d0 \ub514\ub524\ub3cc\uc744 \ub193\ub294\ub2e4\uace0 \uc0dd\uac01\ud558\uc2dc\uace0 \uc644\ubcbd\ud558\uac8c \uc774\ud574\ud558\uace0 \ub4e4\uc5b4\uac00\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n\uc0ac\uc2e4 \uc55e\uc73c\ub85c\uc758 \ubaa8\ub4e0 \uacc4\uc0b0\ubc29\ubc95\uc774 \uc55e\uc11c\ub9d0\ud568 \ud750\ub984\uc5d0 \uc788\ub294 \uae08\uc561\uc744 \uad6c\ud558\uae30 \uc704\ud574 \uc0ac\uc6a9\ub418\uae30 \ub584\ubb38\uc785\ub2c8\ub2e4.<\/span>
\n\uc5ec\ub7ec\ubd84\uc740 \uc544\ub9c8 \ubb38\uc81c\uc758 \ucc98\uc74c\ud480\uc774 \ud639\uc740 \ub9c8\uc9c0\ub9c9 \ub9c8\ubb34\ub9ac \uc2dc\uc810\uc5d0 \uc0ac\uc6a9\ud558\uac8c \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n <\/p>\n
<\/span>\uc0dd\uc0b0\ud615\ud0dc\uc758 \ub530\ub978 \uc6d0\uac00 \uacc4\uc0b0\ubc29\ubc95: \uac00\uc7a5 \uc911\uc694, \ub9e4\ud68c \ub2e4\ub7c9\ucd9c\uc81c<\/strong><\/span><\/h3>\n\ud3b8\uc758\uc810\uc5d0\uc11c \uc544\ub974\ubc14\uc774\ud2b8\ub97c \ud574\ubcf8 \uacbd\ud5d8\uc774 \uc788\uc73c\uc2dc\ub2e4\uba74 \uc120\uc785\uc120\ucd9c\uc774\ub77c\ub294 \ub9d0\uc744 \ub9ce\uc774 \ub4e4\uc5b4\ubcf4\uc168\uc744 \uac83\uc785\ub2c8\ub2e4.<\/span>
\n\ubc14\ub85c \uc5ec\uae30\uc11c \uadf8 \uc120\uc785\uc120\ucd9c\ubc95\uc744 \uc9c1\uc811 \uc0ac\uc6a9\ud574\uc11c \uc6d0\uac00\ub97c \uacc4\uc0b0\ud558\ub294 \uac81\ub2c8\ub2e4.<\/span><\/p>\n\uad6c\uc785\uc2dc\uc810\uc5d0 \ub530\ub77c, \uc6d0\uac00\uc758 \ud589\ud0dc\uac00 \ub2ec\ub77c\uc9d1\ub2c8\ub2e4<\/span>
\n\uc2dc\ud5d8\uc5d0\uc11c\ub294 \ud06c\uac8c \ub124 \uac00\uc9c0\uc758 \ubc29\ubc95\uc744 \uc0ac\uc6a9\ud569\ub2c8\ub2e4(\uc120\uc785\uc120\ucd9c\ubc95,\ud6c4\uc785\uc120\ucd9c\ubc95,\ucd1d\ud3c9\uade0\ubc95,\uc774\ub3d9\ud3c9\uade0\ubc95)
\n<\/strong><\/span>
\n\ud558\uc9c0\ub9cc \uc704 \ub124 \uac00\uc9c0 \uc911 \uc2dc\ud5d8\uc5d0 \uc808\ub300 \uc548\ub098\uc624\ub294 \uac83\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span>
\n\ubc14\ub85c \ud6c4\uc785\uc120\ucd9c\ubc95\uc785\ub2c8\ub2e4.\u00a0\ud6c4\uc785\uc120\ucd9c\ubc95\uc740 IFRS\uc5d0\uc11c \ub354\ub294 \uc778\uc815\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/strong><\/span><\/p>\n\uc5ec\ub7ec\ubd84\uc740 \uc5ec\uae30\uc11c \uc120\uc785\uc120\ucd9c\ubc95\uacfc \uac1c\ubcc4\ubc95\uc774\ub780 \uac83\uc758 \ucc28\uc774\ub97c \uac00\uc7a5 \ub9ce\uc774 \uacc4\uc0b0\ud558\uc2e4\ud150\ub370 \uac00\ubcbc\uc6b4 \ud301\uc744 \ub4dc\ub9ac\uc790\uba74,<\/span>
\n\ubc18\ub4dc\uc2dc \uae30\ucd08\uc7ac\uacf5\ud488\uc774 \uc788\uc5b4\uc57c\ub9cc \ucc28\uc774\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.
\n\uae30\ucd08\uc7ac\uacf5\ud488\uc774 0\uc774\ub77c\uba74 \ucc28\uc774\uac00 \uc5c6\uc73c\ub2c8 \ub118\uc5b4\uac00\uc2dc\uba74 \ub429\ub2c8\ub2e4.<\/strong><\/span><\/p>\n\uc774\ub807\uac8c \ucc28\uc774\ub97c \uad6c\ud558\ub294 \ubb38\uc81c\uac00 \ubaa8\ub4e0 \uc2dc\ud5d8\uc5d0\uc11c \ucd9c\uc81c\ub418\ub2c8 \uae30\ucd08\uc7ac\uacf5\ud488\uc774 \uc5c6\ub294\uac78 \ucd08\ubc18\uc5d0 \ud30c\uc545\ud558\uba74
\n\uc5ec\ub7ec\ubd84\uc740 5\ucd08\uc548\uc5d0 \ub2e4\uc74c \ubb38\uc81c\ub85c \ub118\uc5b4\uac00\uc2e4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n\uc885\uc885 \ub2f9\uae30\uc81c\ud488\uc81c\uc870\uc6d0\uac00\ub97c \uad6c\ud558\uae30 \uc704\ud558\uc5ec \uc120\uc785\uc120\ucd9c\ubc95\uc744 \uad6c\ud560 \ub54c \uc885\uc885 \uacf5\uc190\uc744 \uad6c\ud558\ub77c\ub294 \ubb38\uc81c\ub4e4\uc774 \ub098\uc635\ub2c8\ub2e4.<\/strong><\/span><\/p>\n\uc5ec\ub7ec\ubd84\uc774 \uc544\ubb34\ub9ac \uacc4\uc0b0\uc744 \ubc18\ubcf5\ud558\uc154\uc11c \uc5f0\uc2b5\ud558\ub354\ub77c\ub3c4,<\/span>
\n\uacf5\uc190\uc2dc\uc810\uc744 \uae30\ub9d0\uc7ac\uacf5\ud488\uacfc \ub3d9\uc2dc\uc5d0 \uad6c\ud558\ub294 \ubb38\uc81c\ub4e4\uc774 \ub098\uc624\uba74 \uc2dc\uac04\uc774 \uc624\ub798 \uac78\ub9b4 \uc218 \ubc16\uc5d0 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span>
\n\uacf5\uc190\uc774 \ucd9c\uc5f0\ud558\ub294 \uc6d0\uac00\uacc4\uc0b0\ubb38\uc81c\ub294 \uc808\ub300 \ud480\uc9c0 \ub9c8\uc2dc\uace0 \ubc14\ub85c \ub2e4\uc74c\ubb38\uc81c\ub85c \ub118\uc5b4\uac00\uc2dc\ub294\uac8c \ud604\uba85\ud55c \ubc29\ubc95\uc785\ub2c8\ub2e4.<\/strong><\/span><\/p>\n\uacf5\uc190\uc774 \uc788\uc73c\uba74 \uc2e0\uacbd\uc368\uc57c\ud558\ub294 \ubcc0\uc218\uac00 \uc5ec\ub7ec\uac1c \ub298\uc5b4\ub098\ub294\ub370, \uc774 \ubcc0\uc218\ub97c \uc9e7\uc740\uc2dc\uac04\uc5d0 \ubaa8\ub450 \ud30c\uc545\ud558\uae30\uac00 \uc5b4\ub835\uc2b5\ub2c8\ub2e4.<\/span>
\n\ub9cc\uc57d \uc624\ub79c\uc2dc\uac04\uc744 \ud22c\uc785\ud574 \uadf8 \ubb38\uc81c\ub97c \ud480\uace0 \ud2c0\ub9ac\uba74 \uc190\ud574\uac00 \ub450\ubc30\uac00 \ub418\ub294 \uac83\uc774\ub2c8 \ub2e4\uc74c\ubb38\uc81c\ub85c \ub118\uc5b4\uac00\uc2dc\ub294\uac78 \uad8c\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n\uac1c\ubcc4\uc6d0\uac00\uacc4\uc0b0\uacfc \uc885\ud569\uc6d0\uac00\uacc4\uc0b0 \ubaa8\ub450 \uafb8\uc900\ud788 \ubc18\ubcf5\ud558\uba74 \uc804\ud600 \uc5b4\ub835\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span>
\n\uac1c\ub150\uc774 \ub3c4\uc800\ud788 \uc774\ud574\uac00 \uc548\ub418\uc2e0\ub2e4\uba74 \uadf8\ub0e5 \uae30\ucd9c\ubb38\uc81c\uc758 \ud480\uc774\ub97c \uc678\uc6cc\uc11c \ud480\uc5b4\ub3c4 \uc2dc\ud5d8\uc5d0 \uc544\ubb34 \uc9c0\uc7a5\uc774 \uc5c6\uc2b5\ub2c8\ub2e4!<\/span><\/strong><\/p>\n\ub2e8, \uacf5\uc190\uc740 \uc9c4\uc9dc \uadf8\ub0e5 \ubb34\uc870\uac74 \uc9c0\ub098\uac00\uc2dc\ub294\uac8c \ub9de\ub294\uac81\ub2c8\ub2e4<\/span>
\n.\uc815\uc0c1\uacf5\uc190\ud488\uc6d0\uac00\ub97c \uac01 \uae30\ub9d0\uc7ac\uacf5\ud488\uacfc \ub2f9\uae30\uc81c\ud488\uc6d0\uac00\uc5d0 \ubc30\ubd84\ud558\uc2dc\uc624=5\ubd84\uc774 \ubb34\uc870\uac74 \ub118\uc5b4\uac11\ub2c8\ub2e4<\/span>.<\/p>\n <\/p>\n
<\/span>\uc6d0\uac00 \uce21\uc815\ubc29\ubc95: \ud45c\uc900\uc6d0\uac00\uacc4\uc0b0 \uc774\ud574\uac00 \uc548\ub418\uba74 \ubc84\ub824\ub3c4 \uc88b\uc74c<\/strong><\/span><\/h3>\n\ubc84\ub824\ub3c4 \uc88b\uc2b5\ub2c8\ub2e4, \ub2e4\ub9cc \uc8fc\uc694 \uac1c\ub150\uc778 \ud45c\uc900\uc6d0\uac00\uacc4\uc0b0\uc740 \ucd9c\uc81c\uac00 \uc5b4\ub290\uc815\ub3c4 \ub429\ub2c8\ub2e4.<\/span>
\n\uc644\ubcbd\ud558\uac8c \ud3ec\uae30\ud558\uc9c0\ub9c8\uc2dc\uace0 \uae30\ubcf8\uc801\uc778 \uac1c\ub150\ubd80\ubd84\uc740 \uc54c\uace0\uac00\uc154\uc11c\u00a0<\/strong><\/span>
\n\uc27d\uac8c \ub098\uc624\ub294 \ub9d0\ubb38\uc81c\uc815\ub3c4\ub294 \ub9de\ud600\uc8fc\uc2dc\ub294 \uac78 \ucd94\ucc9c\ub4dc\ub9bd\ub2c8\ub2e4.<\/strong><\/span><\/p>\n\uadf8\ub9ac\uace0 \ud558\ub098 \ub354, \ub9cc\uc57d \uc5ec\ub7ec\ubd84\uc774 \ub354 \uc5b4\ub824\uc6b4 \uc790\uaca9\uc99d, \uc989 \uc804\ubb38\uc9c1 \uc790\uaca9\uc99d\uc744 \uc6d0\ud558\uc2e0\ub2e4\uba74, \ubc18\ub4dc\uc2dc \uc219\uc9c0\ud558\uc2ed\uc2dc\uc624.<\/span>
\n\ub09c\uc774\ub3c4\uac00 \uc5b4\ub824\uc6b4 \uc790\uaca9\uc99d\uc77c\uc218\ub85d \uc774\ubd80\ubd84\uc774 \uad49\uc7a5\ud788 \uc5b4\ub835\uac8c \ub098\uc635\ub2c8\ub2e4.<\/span><\/p>\n\uc885\ud569,\uac1c\ubcc4\uc6d0\uac00\uacc4\uc0b0\uc758 \uc5b4\ub824\uc6cc\ub3c4 \uc5b4\ub290\uc815\ub3c4 \uacf5\uc2dd\uc774 \uc874\uc7ac\ud558\uc9c0\ub9cc,<\/span>
\n\ud45c\uc900\uc6d0\uac00\uac8c\uc0b0\uc740 \uadf8\ub7f0\uac70 \uc5c6\uc2b5\ub2c8\ub2e4. \uad00\ub9ac\ud68c\uacc4\ub85c \ub118\uc5b4\uac00\uba74 \ud55c \ubc88\ub354 \uaf2c\uc544\uc11c \ub098\uc624\ub294 \ud30c\ud2b8\uac00 \uc788\uc73c\uba70,<\/span>
\n\uc774\ubd84\ubc95 \uc0bc\ubd84\ubc95 \uc0ac\ubd84\ubc95 \uac1c\ub150\uc774 \uc7ac\uacbd\uad00\ub9ac\uc0ac\uc5d0\ub294 \uc790\uc8fc \ub098\uc624\uc9c0 \uc54a\uc73c\ub2c8 \ud06c\uac8c \uc9d1\uc911\ud558\uc2e4 \ud544\uc694 \uc5c6\uc2b5\ub2c8\ub2e4.<\/strong><\/span><\/p>\n\ub2e8, \uc5ec\ub7ec\ubd84\uc774 \uc138\ubb34\uc0ac \ud639\uc740 \ud68c\uacc4\uc0ac\ub97c \uc900\ube44\ud558\uc2e0\ub2e4\uba74 \uc774\ucc38\uc5d0 \uc644\ubcbd\ud788 \uc219\uc9c0\ud558\uc2dc\ub294 \uac83\uc774 \uc0c1\ucc45\uc785\ub2c8\ub2e4.<\/span>
\n\uc0ac\uc2e4 \uc774 \ubd80\ubd84\uc740 \uc81c\uac00 \ub4dc\ub9b4 \ud301\uc774 \uc5c6\uc2b5\ub2c8\ub2e4.
\n\uc81c \uc124\uba85\uc5d0 \ud63c\ub780\uc744 \ub290\ub07c\uc2dc\ub294 \uac70 \ubcf4\ub2e4\ub294 \ub4e4\uc73c\uc2dc\ub294 \uac15\uc0ac\ub2d8\uc758 \uc218\uc5c5\uc744 \uacbd\uccad\ud558\uc2dc\ub294\uac8c \ucd5c\uc120\uc785\ub2c8\ub2e4.<\/strong><\/span><\/p>\n <\/p>\n
<\/span>\uc6d0\uac00\uacc4\uc0b0\uc758 \ubc94\uc704: \uc804\ubd80\uc6d0\uac00\uacc4\uc0b0\uacfc (\ucd08)\ubcc0\ub3d9\uc6d0\uac00\uacc4\uc0b0, \ub09c\uc774\ub3c4 \ud3c9\uc774
\n<\/strong><\/span><\/h3>\n\ub9d0\uc740 \uc5b4\ub824\uc6b0\ub098 \uc0ac\uc2e4\uc0c1\uc758 \uae30\ubcf8\uac1c\ub150\uc740 \uc815\ub9d0 \uc27d\uc2b5\ub2c8\ub2e4.<\/span>
\n\uc0b0\uc5c5\uc774 \ub2e4\uc591\ud574\uc9c0\uace0 \ubcc0\ub3d9\uc131\uc774 \ucee4\uc9c0\uba74\uc11c \ucde8\ub4dd\uc6d0\uac00 \uc989 \uc6d0\uac00\ub97c \uc5b4\ub514\uae4c\uc9c0 \ubcfc \uac74\uc9c0 \ubb3c\uc5b4\ubcf4\ub294 \uac1c\ub144\uc785\ub2c8\ub2e4.<\/span>
\n\ud06c\uac8c 3\uac00\uc9c0\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc804\ubd80\uc6d0\uac00\uacc4\uc0b0\uc740 \ub9d0 \uadf8\ub300\ub85c \ubaa8\ub4e0\ube44\uc6a9\uc744 \uc6d0\uac00\ub85c \ucc98\ub9ac\ud558\ub294 \uac83\uc744 \uc758\ub9c8\ud569\ub2c8\ub2e4.
\n<\/strong><\/span>
\n\ubcc0\ub3d9\uc6d0\uac00\uacc4\uc0b0\uc740 \uace0\uc815\uc81c\uc870\uac04\uc811\uc6d0\uac00(FOH)\ub97c \uc6d0\uac00\ub85c \ucde8\uae09\ud558\uc9c0 \uc54a\uace0 \ub2f9\uae30 \ube44\uc6a9\uc73c\ub85c \ud68c\uacc4\ucc98\ub9ac\ud569\ub2c8\ub2e4.<\/strong><\/span>
\n\ucd08\ubcc0\ub3d9\uc6d0\uac00\uacc4\uc0b0\uc740 \uc9c1\uc811\uc7ac\ub8cc\ube44(DH)\ub97c \uc81c\uc678\ud55c \ubaa8\ub4e0 \uc6d0\uac00\ub97c \uc778\uc815\ud558\uc9c0 \uc54a\uace0 \ube44\uc6a9\uc73c\ub85c \ucc98\ub9ac\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/strong><\/span><\/p>\n\uc554\uae30\ud558\uc168\uc73c\uba74 50% \ub2ec\uc131, \ub2e4\ub978 50%\ub294 \uae30\ucd08\uc7ac\uacf5\ud488\uc6d0\uac00\ub97c \ube7c\uace0 \uae30\ub9d0\uc7ac\uacf5\ud488\uc744 \uc6d0\uac00\ub97c \ub354\ud558\ub294 \ucc28\uc774\ubd84\uc11d\uc785\ub2c8\ub2e4.<\/span><\/p>\n\uc704\uc758 \uc138 \ubc29\ubc95\uc758 \ucc28\uc774\uc810\uc744 \uc815\ud655\ud788 \ud558\uc168\uc73c\uba74 \uc804\ud600 \uc5b4\ub835\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span>
\n\uc5ec\uae30;\uc11c\ub3c4 \uafb8\uc900\ud788 \uc2dc\ud5d8\ubb38\uc81c\uac00 \ucd9c\uc81c\ub418\ub2c8 \uac00\uc131\ube44\uac00 \uc544\uc8fc \uc88b\ub2e4\uace0 \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc810\uc218 \ucc59\uae30\uc2dc\ub294 \ubd80\ubd84\uc785\ub2c8\ub2e4.<\/span><\/p>\n<\/span>\uacc4\ud68d\uacfc \ud1b5\uc81c-CVP \ubd84\uc11d\ub9cc \uc798\ud558\uba74 \ub05d
\n<\/strong><\/span><\/h3>\n\uc774\uc81c\ubd80\ud130 \ubcf8\uaca9\uc801\uc778 \uad00\ub9ac\ud68c\uacc4\uc758 \uc2dc\uac04\uc785\ub2c8\ub2e4.<\/span>
\n\uacc4\ud68d\uacfc \ud1b5\uc81c\ub294 \uad00\ub9ac\ud68c\uacc4\uc5d0\uc11c \uac00\uc7a5 \uc911\uc694\ud55c \ubd80\ubd84\uc785\ub2c8\ub2e4.
\n\ubc14\ub85c \uad00\ub9ac\ud68c\uacc4\uc758 \ub05d\uc778 CVP \ubd84\uc11d\uc774 \uc788\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4..<\/span>
\n\ub09c\uc774\ub3c4\uac00 \uc5b4\ub290\uc815\ub3c4 \uc788\ub294 \ud3b8\uc774\uc9c0\ub9cc \uacc4\uc0b0\ud558\ub294 \uac83\uc774 \uc544\ub2cc \uc5ec\ub7ec \uacf5\uc2dd\ub4e4\uc744 \uc554\uae30\ud558\uba74 \uc544\uc8fc \uc27d\uac8c \ud480 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n\ud2b9\ud788 \uc7ac\uacbd\uad00\ub9ac\uc0ac\ub294 \uad00\ub9ac\ud68c\uacc4\uc5d0\uc11c \uc5b4\ub824\uc6b4 \uacc4\uc0b0\ubb38\uc81c\ub97c \ubb3c\uc5b4\ubcf4\uc9c0 \uc54a\ub294 \uacbd\ud5a5\uc774 \uc788\uc2b5\ub2c8\ub2e4.\u00a0<\/span>
\n\uadf8\uac74 \ub2e4 \uc6d0\uac00\ud68c\uacc4\uc5d0 \uc788\uc73c\ub2c8 \uac71\uc815\ud558\uc9c0\ub9c8\uc2dc\uace0<\/span><\/p>\n\uacf5\ud5cc\uc774\uc775(CM-\ubcc0\ub3d9\uc6d0\uac00\uacc4\uc0b0\uc5d0\uc11c \uc790\uc138\ud558\uac8c \ub2e4\ub8f9\ub2c8\ub2e4)\uc758 \uac1c\ub150\uc774 \uc798 \uc7a1\ud600\uc788\uace0
\n\uc190\uc775\ubd84\uae30\uc810\uc758 \ub73b\uc744 \uc54c\uace0 \uc788\uc73c\uba74 \ud55c\uacb0 \uc218\uc6d4\ud574\uc9c8 \uac83\uc785\ub2c8\ub2e4<\/strong>.<\/span><\/p>\n\uc774 \ubd80\ubd84\uc740 \uad00\ub9ac\ud68c\uacc4 \uc2dc\ud5d8\uc5d0\uc11c \uac00\uc7a5 \ub9ce\uc774 \ub098\uc635\ub2c8\ub2e4.<\/span>
\n \uc870\uae08 \uc5b4\ub824\uc6cc\ub3c4 \ub048\uae30\ub97c \uac00\uc9c0\uace0 \ubc30\uc6cc\uc8fc\uc2dc\uba74, \uc2dc\ud5d8 \ub584 \ud070 \ud798\uc774 \ub418\uc5b4\uc904 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n <\/p>\n
<\/span>\uc758\uc0ac\uacb0\uc815\uc744 \uc704\ud55c \uc6d0\uac00\uc815\ubcf4 \ud65c\uc6a9-CVP\ubd84\uc11d\uc758 \uc5f0\uc7a5\uc120<\/strong><\/span><\/h3>\n\uc5ec\uae30\uc11c \ub9d0\ud558\ub294 \uc6d0\uac00\uc815\ubcf4\uac00 \ubc14\ub85c CVP\ubd84\uc11d\uc744 \uc758\ub9c8\ud558\ub294 \uac83\uc785\ub2c8\ub2e4<\/strong>.<\/span>
\nCVP \ubd84\uc11d\uc744 \ud1b5\ud574 \uc5bb\uc740 \uacf5\ud5cc\uc774\uc775\uacfc \uc190\uc775\ubd84\uae30\uc810\uc744 \ud30c\uc545\ud558\uc5ec<\/span>
\n\uacfc\uc5f0 \uc774 \uc0c1\ud488 \uc0dd\uc0b0\uc744 \uc720\uc9c0\ud558\ub294\uc9c0\u00a0 \uc88b\uc740\uc9c0, \ud2b9\ubcc4\uc8fc\ubb38\uc744 \uc218\ub77d\ud574\ub3c4 \ub418\ub294\uc9c0 \ud310\ub2e8\ud558\ub294 \ubb38\uc81c\uc785\ub2c8\ub2e4.<\/span><\/p>\n\uc5ec\uae30\uc11c \uac00\uc7a5 \uc5b4\ub824\uc6b4 \ubb38\uc81c\ub294, \ud2b9\ubcc4\uc8fc\ubb38\uc744 \uc218\ub77d\ud588\uc744\uc9c0 \ub2e8\uc704\ub2f9 \uc6d0\uac00\ub97c \uc5bc\ub9c8\ub098 \ub0b4\uc57c \ud558\ub294\uc9c0 \uad6c\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span>
\n\ud558\uc9c0\ub9cc CVP \ubd84\uc11d\uc744 \uc798 \uc900\ube44\ud558\uc168\ub2e4\uba74 \uc774 \ubd80\ubd84\uc740 \uc624\ud788\ub824 \uc27d\uac8c \ub290\uaef4\uc9c0\uc2e4 \uac81\ub2c8\ub2e4.<\/span>
\n\uc5ec\uae30\uc5d0 \uc2dc\uac04\uc744 \uc4f0\uc9c0\ub9c8\uc2dc\uace0 CVP\uc5d0 \ud22c\uc790\ud558\uc138\uc694!<\/span><\/p>\n<\/span>\ucc45\uc784\ud68c\uacc4\uc640 \uc131\uacfc\ud3c9\uac00-\ud45c\uc900\uc6d0\uac00\uacc4\uc0b0 \ub9c8\uc2a4\ud130\ub9cc \ub3c4\uc804\ud569\ub2c8\ub2e4.<\/strong><\/span><\/h3>\n\uc544\uae4c \ud45c\uc900\uc6d0\uac00\uacc4\uc0b0 \ub54c \uc7a0\uae50 \ub098\uc628 \uaf2c\uc544\uc11c \ud478\ub294 \uacf3\uc774 \ubc14\ub85c \uc5ec\uae30\uc785\ub2c8\ub2e4.<\/span>
\n\uc774 \ubd80\ubd84\uc740 \uc81c\uac00 \ub9ce\uc774 \ub4dc\ub9b4 \ub9d0\uc500\uc774 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span>
\n\ud45c\uc900\uc6d0\uac00\uacc4\uc0b0\uc744 \ub9c8\uc2a4\ud130 \ud558\uc168\uc73c\uba74\u00a0 \uc774\ubbf8 \uc5ec\ub7ec\ubd84\uc740 \ucc9c\ucc9c\ud788 \uc5ec\uae30\ub97c \ud480\uace0 \uacc4\uc2e4\uac81\ub2c8\ub2e4. \uac74\ud22c\ub97c \ube55\ub2c8\ub2e4!<\/span>
\n\ub2e4\ub9cc \uc2dc\ud5d8\uc5d0\ub294 \ub9ce\uc774 \ub098\uc624\uc9c0 \uc54a\uc73c\ub2c8, \uc774\uac78 \uc219\ub2ec\ud558\uc2dc\ub294 \ubd84\ub4e4\uc740 \ub354 \ub192\uc740 \uacf3\uc744 \ubc14\ub77c\ubcf4\uc154\ub3c4 \uc88b\uc744 \uac70 \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<\/span>\ub9c8\uce58\uba70<\/strong><\/span><\/h2>\n\uc774\uc81c \uc7ac\uacbd\uad00\ub9ac\uc0ac 3\ubd80\uc791 \uc2dc\ub9ac\uc988\uac00 \ubaa8\ub450 \ub05d\uc774 \ub0ac\uc2b5\ub2c8\ub2e4. \uaf64 \uae34 \ud3ec\uc2a4\ud305\uc774\uc5c8\ub124\uc694.<\/span>
\n\uc6d0\uac00\uad00\ub9ac\ud68c\uacc4\ub294 \uc815\ub9d0 \uc774\ud574\uac00 \uc548\ub418\uc2e0\ub2e4\uba74
\n\uac1c\ub150\uc744 \uc77c\ud68c\ub3c5\ub9cc \ud558\uc2dc\uace0 \ubc14\ub85c \uae30\ucd9c\ubb38\uc81c\ub97c \ub4e4\uc5b4\uac00\uc154\uc11c \ubd80\ub52b\ud788\uc2dc\ub294\uac8c \uac00\uc7a5 \uc88b\uc740 \uc804\ub7b5\uc785\ub2c8\ub2e4.<\/strong><\/span><\/p>\n\ubc18\ub4dc\uc2dc \uc774\ub860\uc744 \uc790\uc8fc \ub4e3\ub294 \uac83\uc774 \ud569\uaca9\uc744 \uc2dc\ucf1c\uc8fc\ub294 \uac83\uc740 \uc544\ub2d9\ub514\ub2e4.<\/span>
\n\ud2b9\ud788 \uc6d0\uac00\uad00\ub9ac\ud68c\uacc4\uc5d0\uc11c\ub294 \uc774 \ub9d0\uc774 \ub354 \ud06c\uac8c \uc640\ub2ff\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n\ubb38\uc81c\uc740\ud589 \uc2dc\ud5d8\uc774\uae30 \ub54c\ubb38\uc5d0 \uc5b4\ub290\uc815\ub3c4 \uc815\ud615\ud654\ub41c \ubb38\uc81c\ub4e4\uc774 \ub098\uc624\uae30 \ub54c\ubb38\uc5d0 \uac71\uc815\ud558\uc9c0 \uc54a\uc73c\uc154\ub3c4 \uc88b\uc2b5\ub2c8\ub2e4.<\/span>
\n\ub2e8 \uc804\ubb38\uc9c1\uc744 \uc900\ube44\ud558\uc2e4 \uacc4\ud68d\uc774 \uc788\ub2e4\uba74<\/strong><\/span>
\n\ubaa8\ub4e0 \ubd80\ubd84\uc744 \ub2e4 \uc219\ub2ec\ud558\uc5ec \uc644\ubcbd\ud788 \uc5ec\ub7ec\ubd84\uc758 \uac83\uc73c\ub85c \ub9cc\ub4dc\ub294 \uac83\uc774 \ub9de\uc73c\ub2c8 \uc870\uae09\ud558\uc2dc\uc9c0 \ub9c8\uc2dc\uae38 \ubc14\ub78d\ub2c8\ub2e4.<\/strong><\/span><\/p>\n\uc774\ub807\uac8c \uc7ac\uacbd\uad00\ub9ac\uc0ac\uc758 \ubaa8\ub4e0 \uacfc\ubaa9\ub4e4\uc744 \uc790\uc138\ud788 \uc54c\uc544\ubd24\uc73c\ub2c8<\/span>
\n\ub2e4\uc74c\uc740 \uc7ac\uacbd\uad00\ub9ac\uc0ac \ucde8\ub4dd \uc2dc\uc758 \uc7a5\uc810\uc73c\ub85c \ud3ec\uc2a4\ud305\uc744 \ud558\uaca0\uc2b5\ub2c8\ub2e4.<\/span>
\n\uc77d\uc5b4\uc8fc\uc154\uc11c \uac10\uc0ac\ud558\uace0 \ub2e4\uc74c\uc5d0\ub3c4 \ub354 \uc88b\uc740 \uc815\ubcf4\ub85c \ucc3e\uc544\uc624\uaca0\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n