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Corporate Governance
Chapter 7: Accounting
Article 35 (Fiscal Year)
01 The Company's fiscal year shall commence on January 1 and end on December 31 each year.
02 The Company's first fiscal year shall commence on the Company's establishment registration date and end on December 31 of that year.
Article 36 (Accounting Books and Records)
The Company must keep one set of accounting books reflecting its financial condition at its head office.
Article 37 (Financial Statements)
(1) Balance sheet (statement of financial position)
(2) Income statement
(3) Other documents prescribed by the Enforcement Decree of the Commercial Act as indicating the Company's financial condition and business performance
02 After receiving the documents in each item of Article 37.1, the Audit Committee must submit an audit report to the CEO at least one week before the regular general shareholders' meeting date.
03 The CEO must keep the audit report and documents in each item of Article 37.1 at the Company's head office for 5 years starting one week before the regular general shareholders' meeting date, and keep copies at the Company's branches for 3 years.
04 The CEO must submit the documents in each item of Article 37.1 to the regular general shareholders' meeting for approval.
Article 38 (Disposal of Profits)
Profits of the fiscal year shall be disposed of according to the resolution of the general shareholders' meeting.
Article 39 (Payment of Dividends)
01 Dividends shall be paid to the Company's shareholders and pledgees recorded in the shareholder registry as of the date set in Article 13.
02 Unless otherwise determined at the regular general shareholders' meeting approving such dividends, dividends shall be paid within one month from the approval date of the regular general shareholders' meeting.
03 Claims for dividends shall expire if not exercised within 5 years from the general shareholders' meeting resolution date determining them.
04 Dividends may be paid in cash, shares, or other property.
Article 40 (Quarterly Dividends)
01 The Company may pay quarterly dividends under Article 165-12 of the Financial Investment Services and Capital Markets Act to shareholders as of the end of March, June, and September from the fiscal year commencement date. Quarterly dividends shall be in cash.
02 Quarterly dividends under Article 40.1 shall be by Board resolution, and such resolution must be made within 45 days after the record date in Article 40.1.
(1) Capital amount of the immediately preceding settlement period
(2) Sum of capital reserves and earned reserves accumulated until the immediately preceding settlement period
(3) Unrealized gains prescribed by the Enforcement Decree of the Commercial Act
(4) Amount determined to be distributed as profit dividends at the regular general shareholders' meeting for the immediately preceding settlement period
(5) Voluntary reserves accumulated for specific purposes until the immediately preceding settlement period by Articles of Incorporation provisions or general shareholders' meeting resolutions
(6) Earned reserves to be accumulated for the settlement period according to quarterly dividends
(7) If there were quarterly dividends during the business year, the sum of such amounts
04 When new shares are issued after the business year commencement date but before the record date in Article 40.1 (including capital increase from reserves, stock dividends, convertible bond conversion requests, and warrant exercise of bonds with warrants), regarding quarterly dividends, Article 8.5 provisions shall apply mutatis mutandis to such new shares.
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