{
  "type": "account",
  "count": 200,
  "returned_of": 414,
  "entries": [
    {
      "korean": "자산총계",
      "english": "Total assets"
    },
    {
      "korean": "유동자산",
      "english": "Current assets"
    },
    {
      "korean": "비유동자산",
      "english": "Non-current assets"
    },
    {
      "korean": "현금및현금성자산",
      "english": "Cash and cash equivalents"
    },
    {
      "korean": "현금 및 현금성자산",
      "english": "Cash and cash equivalents"
    },
    {
      "korean": "매출채권",
      "english": "Trade receivables"
    },
    {
      "korean": "매출채권및기타채권",
      "english": "Trade and other receivables"
    },
    {
      "korean": "재고자산",
      "english": "Inventories"
    },
    {
      "korean": "유형자산",
      "english": "Property, plant and equipment"
    },
    {
      "korean": "무형자산",
      "english": "Intangible assets"
    },
    {
      "korean": "영업권",
      "english": "Goodwill"
    },
    {
      "korean": "영업권 및 기타무형자산",
      "english": "Goodwill and other intangible assets"
    },
    {
      "korean": "투자부동산",
      "english": "Investment property"
    },
    {
      "korean": "관계기업 및 공동기업 투자",
      "english": "Investments in associates and joint ventures"
    },
    {
      "korean": "관계기업및공동기업투자",
      "english": "Investments in associates and joint ventures"
    },
    {
      "korean": "관계기업투자주식",
      "english": "Investments in associates"
    },
    {
      "korean": "이연법인세자산",
      "english": "Deferred tax assets"
    },
    {
      "korean": "이연법인세부채",
      "english": "Deferred tax liabilities"
    },
    {
      "korean": "당기법인세자산",
      "english": "Current income tax assets"
    },
    {
      "korean": "당기법인세부채",
      "english": "Current income tax liabilities"
    },
    {
      "korean": "기타유동자산",
      "english": "Other current assets"
    },
    {
      "korean": "기타비유동자산",
      "english": "Other non-current assets"
    },
    {
      "korean": "기타자산",
      "english": "Other assets"
    },
    {
      "korean": "매각예정분류자산",
      "english": "Assets classified as held for sale"
    },
    {
      "korean": "매각예정자산",
      "english": "Assets held for sale"
    },
    {
      "korean": "매각예정처분자산집단",
      "english": "Disposal group classified as held for sale"
    },
    {
      "korean": "단기금융상품",
      "english": "Short-term financial instruments"
    },
    {
      "korean": "장기금융상품",
      "english": "Long-term financial instruments"
    },
    {
      "korean": "선급비용",
      "english": "Prepaid expenses"
    },
    {
      "korean": "선급금",
      "english": "Advance payments"
    },
    {
      "korean": "미수금",
      "english": "Other receivables"
    },
    {
      "korean": "미수수익",
      "english": "Accrued income"
    },
    {
      "korean": "당기손익-공정가치금융자산",
      "english": "Financial assets at fair value through profit or loss"
    },
    {
      "korean": "기타포괄손익-공정가치금융자산",
      "english": "Financial assets at fair value through other comprehensive income"
    },
    {
      "korean": "단기당기손익-공정가치금융자산",
      "english": "Short-term financial assets at fair value through profit or loss"
    },
    {
      "korean": "단기상각후원가금융자산",
      "english": "Short-term financial assets at amortized cost"
    },
    {
      "korean": "순확정급여자산",
      "english": "Net defined benefit asset"
    },
    {
      "korean": "확정급여자산",
      "english": "Defined benefit asset"
    },
    {
      "korean": "사용권자산",
      "english": "Right-of-use assets"
    },
    {
      "korean": "부채총계",
      "english": "Total liabilities"
    },
    {
      "korean": "유동부채",
      "english": "Current liabilities"
    },
    {
      "korean": "비유동부채",
      "english": "Non-current liabilities"
    },
    {
      "korean": "매입채무",
      "english": "Trade payables"
    },
    {
      "korean": "매입채무및기타채무",
      "english": "Trade and other payables"
    },
    {
      "korean": "단기차입금",
      "english": "Short-term borrowings"
    },
    {
      "korean": "장기차입금",
      "english": "Long-term borrowings"
    },
    {
      "korean": "차입금",
      "english": "Borrowings"
    },
    {
      "korean": "차입금및사채",
      "english": "Borrowings and bonds"
    },
    {
      "korean": "차입부채",
      "english": "Borrowings"
    },
    {
      "korean": "사채",
      "english": "Bonds payable"
    },
    {
      "korean": "미지급금",
      "english": "Other payables"
    },
    {
      "korean": "장기미지급금",
      "english": "Long-term other payables"
    },
    {
      "korean": "미지급비용",
      "english": "Accrued expenses"
    },
    {
      "korean": "선수금",
      "english": "Advances received"
    },
    {
      "korean": "선수수익",
      "english": "Unearned revenue"
    },
    {
      "korean": "예수금",
      "english": "Deposits received"
    },
    {
      "korean": "충당부채",
      "english": "Provisions"
    },
    {
      "korean": "장기충당부채",
      "english": "Long-term provisions"
    },
    {
      "korean": "유동성장기부채",
      "english": "Current portion of long-term debt"
    },
    {
      "korean": "유동성리스부채",
      "english": "Current portion of lease liabilities"
    },
    {
      "korean": "리스부채",
      "english": "Lease liabilities"
    },
    {
      "korean": "순확정급여부채",
      "english": "Net defined benefit liability"
    },
    {
      "korean": "확정급여부채및기타장기급여채무",
      "english": "Defined benefit liability and other long-term employee benefit obligations"
    },
    {
      "korean": "기타유동부채",
      "english": "Other current liabilities"
    },
    {
      "korean": "기타비유동부채",
      "english": "Other non-current liabilities"
    },
    {
      "korean": "기타부채",
      "english": "Other liabilities"
    },
    {
      "korean": "자본총계",
      "english": "Total equity"
    },
    {
      "korean": "자본",
      "english": "Equity"
    },
    {
      "korean": "지배기업 소유주지분",
      "english": "Equity attributable to owners of the parent"
    },
    {
      "korean": "지배기업소유주지분",
      "english": "Equity attributable to owners of the parent"
    },
    {
      "korean": "지배기업주주지분",
      "english": "Equity attributable to owners of the parent"
    },
    {
      "korean": "지배기업의 소유주에게 귀속되는 자본",
      "english": "Equity attributable to owners of the parent"
    },
    {
      "korean": "지배주주지분",
      "english": "Equity attributable to owners of the parent"
    },
    {
      "korean": "자본금",
      "english": "Capital stock"
    },
    {
      "korean": "보통주자본금",
      "english": "Common stock"
    },
    {
      "korean": "우선주자본금",
      "english": "Preferred stock"
    },
    {
      "korean": "자본잉여금",
      "english": "Capital surplus"
    },
    {
      "korean": "주식발행초과금",
      "english": "Share premium"
    },
    {
      "korean": "이익잉여금",
      "english": "Retained earnings"
    },
    {
      "korean": "기타자본항목",
      "english": "Other components of equity"
    },
    {
      "korean": "기타불입자본",
      "english": "Other paid-in capital"
    },
    {
      "korean": "기타자본구성요소",
      "english": "Other components of equity"
    },
    {
      "korean": "기타포괄손익누계액",
      "english": "Accumulated other comprehensive income"
    },
    {
      "korean": "자기주식",
      "english": "Treasury shares"
    },
    {
      "korean": "자본조정",
      "english": "Capital adjustments"
    },
    {
      "korean": "신종자본증권",
      "english": "Hybrid securities (perpetual bonds)"
    },
    {
      "korean": "비지배지분",
      "english": "Non-controlling interests"
    },
    {
      "korean": "부채와자본총계",
      "english": "Total liabilities and equity"
    },
    {
      "korean": "부채및자본총계",
      "english": "Total liabilities and equity"
    },
    {
      "korean": "자본과부채총계",
      "english": "Total equity and liabilities"
    },
    {
      "korean": "부채 및 자본 총계",
      "english": "Total liabilities and equity"
    },
    {
      "korean": "매출액",
      "english": "Revenue"
    },
    {
      "korean": "매출",
      "english": "Revenue"
    },
    {
      "korean": "수익",
      "english": "Revenue"
    },
    {
      "korean": "매출원가",
      "english": "Cost of sales"
    },
    {
      "korean": "매출총이익",
      "english": "Gross profit"
    },
    {
      "korean": "판매비와관리비",
      "english": "Selling, general and administrative expenses"
    },
    {
      "korean": "관리비및판매비",
      "english": "Selling, general and administrative expenses"
    },
    {
      "korean": "일반관리비",
      "english": "General and administrative expenses"
    },
    {
      "korean": "영업이익",
      "english": "Operating profit"
    },
    {
      "korean": "영업손익",
      "english": "Operating profit or loss"
    },
    {
      "korean": "영업손실",
      "english": "Operating loss"
    },
    {
      "korean": "기타영업손익",
      "english": "Other operating income (expenses)"
    },
    {
      "korean": "기타의영업손익",
      "english": "Other operating income (expenses)"
    },
    {
      "korean": "기타수익",
      "english": "Other income"
    },
    {
      "korean": "기타비용",
      "english": "Other expenses"
    },
    {
      "korean": "금융수익",
      "english": "Finance income"
    },
    {
      "korean": "금융비용",
      "english": "Finance costs"
    },
    {
      "korean": "금융손익",
      "english": "Net finance income (costs)"
    },
    {
      "korean": "지분법이익",
      "english": "Share of profit of associates"
    },
    {
      "korean": "지분법손익",
      "english": "Share of profit or loss of associates"
    },
    {
      "korean": "지분법손실",
      "english": "Share of loss of associates"
    },
    {
      "korean": "영업외수익",
      "english": "Non-operating income"
    },
    {
      "korean": "영업외비용",
      "english": "Non-operating expenses"
    },
    {
      "korean": "영업외손익",
      "english": "Non-operating income (expenses)"
    },
    {
      "korean": "기타영업외수익",
      "english": "Other non-operating income"
    },
    {
      "korean": "기타영업외비용",
      "english": "Other non-operating expenses"
    },
    {
      "korean": "기타영업외손익",
      "english": "Other non-operating income (expenses)"
    },
    {
      "korean": "법인세비용차감전순이익",
      "english": "Profit before income tax"
    },
    {
      "korean": "법인세비용차감전이익(손실)",
      "english": "Profit (loss) before income tax"
    },
    {
      "korean": "법인세비용(수익)",
      "english": "Income tax expense (benefit)"
    },
    {
      "korean": "법인세비용",
      "english": "Income tax expense"
    },
    {
      "korean": "법인세수익(비용)",
      "english": "Income tax benefit (expense)"
    },
    {
      "korean": "당기순이익",
      "english": "Net income"
    },
    {
      "korean": "당기순이익(손실)",
      "english": "Net income (loss)"
    },
    {
      "korean": "당기순손익",
      "english": "Net profit or loss"
    },
    {
      "korean": "당기순손실",
      "english": "Net loss"
    },
    {
      "korean": "연결당기순이익",
      "english": "Consolidated net income"
    },
    {
      "korean": "연결당기순손실",
      "english": "Consolidated net loss"
    },
    {
      "korean": "계속영업당기순이익",
      "english": "Net income from continuing operations"
    },
    {
      "korean": "계속영업당기순손실",
      "english": "Net loss from continuing operations"
    },
    {
      "korean": "지배기업주주지분순이익",
      "english": "Net income attributable to owners of the parent"
    },
    {
      "korean": "지배주주지분순이익",
      "english": "Net income attributable to owners of the parent"
    },
    {
      "korean": "비지배지분순이익",
      "english": "Net income attributable to non-controlling interests"
    },
    {
      "korean": "기본주당이익",
      "english": "Basic earnings per share"
    },
    {
      "korean": "희석주당이익",
      "english": "Diluted earnings per share"
    },
    {
      "korean": "기본주당이익(손실)",
      "english": "Basic earnings (loss) per share"
    },
    {
      "korean": "희석주당이익(손실)",
      "english": "Diluted earnings (loss) per share"
    },
    {
      "korean": "기본주당순이익",
      "english": "Basic net income per share"
    },
    {
      "korean": "총포괄손익",
      "english": "Total comprehensive income"
    },
    {
      "korean": "총포괄이익",
      "english": "Total comprehensive income"
    },
    {
      "korean": "당기총포괄이익",
      "english": "Total comprehensive income for the period"
    },
    {
      "korean": "기타포괄손익",
      "english": "Other comprehensive income"
    },
    {
      "korean": "법인세비용차감후 기타포괄손익",
      "english": "Other comprehensive income, net of tax"
    },
    {
      "korean": "지배기업주주지분총포괄손익",
      "english": "Total comprehensive income attributable to owners of the parent"
    },
    {
      "korean": "비지배지분총포괄손익",
      "english": "Total comprehensive income attributable to non-controlling interests"
    },
    {
      "korean": "해외사업장환산외환차이",
      "english": "Exchange differences on translation of foreign operations"
    },
    {
      "korean": "해외사업장환산손익",
      "english": "Exchange differences on translation of foreign operations"
    },
    {
      "korean": "해외사업환산손익",
      "english": "Exchange differences on translation of foreign operations"
    },
    {
      "korean": "순확정급여부채(자산) 재측정요소",
      "english": "Remeasurements of net defined benefit liability (asset)"
    },
    {
      "korean": "순확정급여부채의 재측정요소",
      "english": "Remeasurements of net defined benefit liability"
    },
    {
      "korean": "확정급여제도의 재측정요소",
      "english": "Remeasurements of defined benefit plans"
    },
    {
      "korean": "순이자손익",
      "english": "Net interest income"
    },
    {
      "korean": "이자수익",
      "english": "Interest income"
    },
    {
      "korean": "이자비용",
      "english": "Interest expense"
    },
    {
      "korean": "순수수료손익",
      "english": "Net fee and commission income"
    },
    {
      "korean": "수수료수익",
      "english": "Fee and commission income"
    },
    {
      "korean": "수수료비용",
      "english": "Fee and commission expense"
    },
    {
      "korean": "영업활동현금흐름",
      "english": "Cash flows from operating activities"
    },
    {
      "korean": "영업활동으로 인한 현금흐름",
      "english": "Cash flows from operating activities"
    },
    {
      "korean": "영업활동으로부터의 현금흐름",
      "english": "Cash flows from operating activities"
    },
    {
      "korean": "투자활동현금흐름",
      "english": "Cash flows from investing activities"
    },
    {
      "korean": "투자활동으로 인한 현금흐름",
      "english": "Cash flows from investing activities"
    },
    {
      "korean": "투자활동으로부터의 현금흐름",
      "english": "Cash flows from investing activities"
    },
    {
      "korean": "재무활동현금흐름",
      "english": "Cash flows from financing activities"
    },
    {
      "korean": "재무활동으로 인한 현금흐름",
      "english": "Cash flows from financing activities"
    },
    {
      "korean": "재무활동으로부터의 현금흐름",
      "english": "Cash flows from financing activities"
    },
    {
      "korean": "영업에서 창출된 현금흐름",
      "english": "Cash generated from operations"
    },
    {
      "korean": "영업활동에서 창출된 현금",
      "english": "Cash generated from operating activities"
    },
    {
      "korean": "영업활동에서 창출된 현금흐름",
      "english": "Cash flows generated from operating activities"
    },
    {
      "korean": "이자의 지급",
      "english": "Interest paid"
    },
    {
      "korean": "이자의 수취",
      "english": "Interest received"
    },
    {
      "korean": "이자지급",
      "english": "Interest paid"
    },
    {
      "korean": "이자수취",
      "english": "Interest received"
    },
    {
      "korean": "배당금 수입",
      "english": "Dividends received"
    },
    {
      "korean": "배당금수취",
      "english": "Dividends received"
    },
    {
      "korean": "배당금의 지급",
      "english": "Dividends paid"
    },
    {
      "korean": "배당금지급",
      "english": "Dividends paid"
    },
    {
      "korean": "법인세 납부액",
      "english": "Income taxes paid"
    },
    {
      "korean": "법인세의 납부",
      "english": "Income taxes paid"
    },
    {
      "korean": "법인세 부담액",
      "english": "Income tax paid"
    },
    {
      "korean": "감가상각비",
      "english": "Depreciation"
    },
    {
      "korean": "감가상각비 및 상각비",
      "english": "Depreciation and amortization"
    },
    {
      "korean": "무형자산상각비",
      "english": "Amortization of intangible assets"
    },
    {
      "korean": "유형자산의 취득",
      "english": "Acquisition of property, plant and equipment"
    },
    {
      "korean": "유형자산의 처분",
      "english": "Disposal of property, plant and equipment"
    },
    {
      "korean": "무형자산의 취득",
      "english": "Acquisition of intangible assets"
    },
    {
      "korean": "무형자산의 처분",
      "english": "Disposal of intangible assets"
    },
    {
      "korean": "현금및현금성자산의 증가(감소)",
      "english": "Increase (decrease) in cash and cash equivalents"
    },
    {
      "korean": "현금 및 현금성자산의 순증감",
      "english": "Net increase (decrease) in cash and cash equivalents"
    },
    {
      "korean": "현금및현금성자산의 순증감",
      "english": "Net increase (decrease) in cash and cash equivalents"
    },
    {
      "korean": "기초 현금 및 현금성자산",
      "english": "Cash and cash equivalents at beginning of period"
    },
    {
      "korean": "기말 현금 및 현금성자산",
      "english": "Cash and cash equivalents at end of period"
    },
    {
      "korean": "기초의 현금및현금성자산",
      "english": "Cash and cash equivalents at beginning of period"
    },
    {
      "korean": "기말의 현금및현금성자산",
      "english": "Cash and cash equivalents at end of period"
    },
    {
      "korean": "기초현금및현금성자산",
      "english": "Cash and cash equivalents at beginning of period"
    },
    {
      "korean": "기말현금및현금성자산",
      "english": "Cash and cash equivalents at end of period"
    },
    {
      "korean": "자기주식의 취득",
      "english": "Acquisition of treasury shares"
    },
    {
      "korean": "자기주식의 처분",
      "english": "Disposal of treasury shares"
    },
    {
      "korean": "자기주식 취득",
      "english": "Acquisition of treasury shares"
    }
  ],
  "coverage": {
    "source": "Hand-mapped from DART fnlttSinglAcntAll account_nm to standard K-IFRS English terms",
    "account_count": 414,
    "statement_count": 5,
    "note": "Hand-mapped from standard K-IFRS statement line-item names (계정명, DART fnlttSinglAcntAll account_nm) to standard IFRS English terms. Not machine translation.",
    "coverage": "Core line items shared across most listed companies, built 2026-09-10 from a 9-company sample (Samsung Electronics, KB Financial Group, POSCO Holdings, Lotte Shopping, Hyundai Motor Securities, Shinhan Financial Group, Korean Air) across five statements. Sample of 677 distinct account names found across those 9 filings; this file covers the recurring core, not the long tail of company-specific one-off lines.",
    "unmeasured": "Real coverage (붙은 수/전체 수) cannot be measured until 6번's F1 collector (fnlttSinglAcntAll sweep, target 2026-09-13) runs across all 2,765 listed companies. Expand this file by frequency once that data exists — do not guess ahead of it.",
    "fallback": "Any account_nm not in this file returns \"unmapped:<원문>\" — never a guessed translation."
  }
}