BALANCE SHEETS
December 31, 19 X X and 19 X X
Company Name : (Unit : Korean Won)
DESCRIPTION |
CURRENT YEAR |
PRIOR YEAR | |||||
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AMOUNT |
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I. CURRENT ASSETS (1) Quick assets 1. Cash and bank deposit 2. Marketable security 3. Trade receivables Allowance for bad debts 4. Short-term loans Allowance for bad debts 5. Deferred income tax debits 6. .………………………………………… (2) Inventories 1. Merchandise 2. Finished goods 3. Semi-finished goods 4. Work-in process 5. Raw materials 6. Supplies 7. …………………………………………………
II. NON-CURRENT ASSETS (1) Investments 1. Long-term bank deposits 2. Restricted cash and bank deposits 3. Investment securities 4. Long-term loans Allowance for bad debts 5. Long-term trade receivables Present value discount account Allowance for bad debts 6. Investment Properties 7. Guarantee deposit 8. …………………………………………… (2) Tangible assets 1. Land 2. Buildings Accumulated depreciation 3. Structures Accumulated depreciation 4. Machinery depreciation Accumulated depreciation 5. Ships Accumulated depreciation 6. Vehicles and transportation equipment Accumulated depreciation 7. Construct in-progress 8. ………………………………………… (3)Intangible assets 1. Goodwill 2. Intellectual proprietary rights 3. Mining rights 4. Fishing rights 5. Land use rights (4)Deferred charges 1. Organization costs 2. Pre-operating costs 3. New stock issuance costs 4. Debenture issuance costs 5. Research and development costs
TOTAL ASSETS |
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X X X
X X X
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X X X
X X X
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XXX |
XXX | ||||||
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DESCRIPTION |
CURRENT YEAR |
PRIOR YEAR | |||||
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AMOUNT |
AMOUNT | ||||||
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LIABILITIES I. CURRENT LIABILITIES 1. Trade payable 2. Short-term borrowings 3. Income taxes payable 4. Dividends payable 5. Current portion of long-term debts 6. Liabilities provisions 7. Deferred income tax credits 8. ………………………………………… II. LONG-TERM LIABILITIES 1. Deventures Discount on deventures issued 2. Long-term borrowings 3.Long-term trade payable Present value discount account 4.Liabilities provisions 5.……………………………………………… TOTAL LIABLILITIES
STOCKHOLDER’S EQUITY I. CAPITAL STOCK 1. Common stock 2. Preferred stock
II. CAPITAL SURPLUS (1) Capital reserves 1. Paid-in capital in excess of par value 2. Gain on capital reduction 3. Gain on business combination 4. Other capital surplus (2) Asset reval!uation reserve III. RETAINED EARNINGS (OR ACCUMULATED DEFICIT) 1. Legal reserve 2. Reserve for business rationalization 3. Reserve form financial structure improvement 4. Reserve form ž ž ž ž ž ž ž ž ž ž 5. Unappropriated retained earnings carried over to subsequent year (or Undisposed accumulated deficit carried over to subsequent year) (Net income for the year or net loss for the year) IV. CAPITAL ADJUSTMENT 1. Discount stock issuance 2. Pre-operating dividends 3. Treasury stock 4. Consider for conversion Rights 5. Consider for stock warrants 6. Unissued stock dividends 7. Gain on valuation of investment in equity securities (or Loss on valuation of investment in equity securities) 8. Foreign exchange translation credit (or Foreign exchange translation debit) 9. Overseas operations translation credit (or Overseas operations translation debit)
TOTAL STOCKHOLDERS’ EQUITY
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUTIY |
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XXX
XXX
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XXX
XXX | |||
XXX |
XXX | ||||||
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XXX
XXX
XXX
XXX
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XXX
XXX
XXX
XXX
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XXX |
XXX | ||||||
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XXX |
XXX | ||||||
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STATEMENTS OF INCOME |
For the Years Ended December 31, 19×× and 19××
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Company Name: |
(Unit : Korean Won) |
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DESCRIPTION |
CURRENT YEAR |
PRIOR YEAR |
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AMOUNT |
AMOUNT |
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Ⅰ. SALES Ⅱ. COST OF SALES 1. Beginning inventory of Merchandise (of finished goods) 2. Purchases during the year (or Cost of goods manufactured) 3. Ending inventory of merchandise (or finished goods) Ⅲ.GROSS PROFIT (or GROSS LOSS) Ⅳ. SELLING AND ADMINISTRATIVE EXPENSES 1. Salaries 2. Retirement allowance 3. Other employee benefits 4. Rent 5. Entertainment 6. Depreciation 7. Taxes and dues 8. Advertising 9. Ordinary research and development expenses 10. Bad debt expenses 11. ‥‥‥‥‥‥‥‥‥‥‥‥ Ⅴ. OPERATING INCOME (or LOSS) Ⅵ. NON-OPERATING INCOME 1. Interest income 2. Dividend income 3. Rental income 4. Gain on disposition of marketable securities 5. Gain on valuation of marketable securities 6. Purchase discounts 7. Gain on foreign currency transactions 8. Gain on foreign currency translation 9. Gain on disposition of investment 10. Gain on disposition of tangible assets 11. Gain on recovery of bad debts 12. Gain on redemption of debentures 13. ‥‥‥‥‥‥‥‥‥‥‥‥ Ⅶ. NON-OPERATING EXPENSE 1. Interest expense 2. Amortization of deferred charges 3. Other bad debt expense 4. Loss on disposition of marketable securities 5. Loss on valuation of marketable securities 6. Loss on valuation of inventories 7. Sales discounts 8. Loss on foreign currency transactions 9. Loss on foreign currency translations 10. Donations 11. Loss on disposition of investments 12. Loss on disposition of tangible assets 13. Loss on redemption debentures 14. ‥‥‥‥‥‥‥‥‥‥‥‥ Ⅷ. ORDINARY INCOME (or ORDINARY LOSS) Ⅸ. EXTRAORDINARY GAIN 1. Gain from assets contributed 2. Gain on exemption of debts 3. Gain on insurance settlement 4. Gain on prior period error correction 5. ‥‥‥‥‥‥‥‥‥‥‥‥ Ⅹ. EXTRAORDINARY LOSSES 1. CASUALTY LOSSES 2. Loss on prior period error corrections 3. ‥‥‥‥‥‥‥‥‥‥‥‥ ⅩⅠ. INCOME BEFORE INCOME TAXES (or LOSS BEFORE INCOME TAXES) ⅩⅠⅠ . .INCOME TAX EXPENSE ⅩⅠⅠⅠ ..NET INCOME (or NET LOSS) (Ordinary income per share : ×××won) (Earning per share : ×××won) |
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STATEMENTS OF APPROPRIATIONS OF RETAINED EARNINGS |
For The Years Ended December 31, 19×× and 19××
Dates of Appropriations : December 31, 19×× and 19××
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Company Name: |
(Unit : Korean Won) |
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DESCRIPTION |
CURRENT YEAR |
PRIOR YEAR | |||||
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AMOUNT |
AMOUNT | ||||||
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Ⅰ. RETAINED EARNINGS BEFORE APPROPRIATIONS 1. Unappropriated retained earning carried over from prior years (or Undisposed accumulated deficit carried over from prior years) 2. Net income (or Net loss) Ⅱ. TRANSFER FROM VOLUNTARY RESERVES 1. Reserve for × × 2. Reserve for × × TOTAL Ⅲ. APPROPRIATIONS OF RETAINED EARNINGS 1. Legal reserve 2. Other statutory reserves 3. Dividends a. Cash dividends b. Stock dividends 4. Reserve for business expansion 5. Reserve for sinking funds 6. Reserve for dividend equalization 7. ‥‥‥‥‥‥‥‥‥‥‥‥‥ Ⅳ. UNAPPROPRIATED RETAINED EARNINGS TO BE CARRIED OVER TO SUBSEQUENT YEAR |
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× × ×
× × ×
× × ×
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× × ×
× × ×
× × ×
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STATEMENTS OF CASH FLOWS (INDIRECT METHOD) |
For The Years Ended December 31, 19×× and 19××
Company Name (Unit : Korean Won)
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DESCRIPTION |
CURRENT YEAR |
PRIOR YEAR | ||
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AMOUNT |
AMOUNT | |||
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Ⅰ. CASH FLOWS FROM OPERATING ACTIVITIES 1. Net income(or loss) 2. Addition of expenses not involving Cash outflows a. Depreciation b. Retirement allowance c. ‥‥‥‥‥‥‥‥‥‥‥‥‥‥ 3. Deduction of revenues not involving Cash inflows a. Gain on redemption of debentures b. ‥‥‥‥‥‥‥‥‥‥‥‥‥‥ 4. Changes in assets and liabilities resulting from operations a. Decrease (or Increase) in inventories b. Decrease(or Increase)in trade receivables c. Decrease (or Increase) in deferred income tax debits d. Decrease (or Increase) in trade payables e. Decrease (or Increase) in income taxes payable f. Increase (or Decrease) in deferred income tax credits ‥‥‥‥‥‥‥‥‥‥‥‥‥‥ Ⅱ. CASH FLOWS FROM INVESTING ACTIVITIES 1. Cash inflows from investing activities a. Disposition of marketable securities b. Decrease in long-term bank deposits c. Disposition of land d. ‥‥‥‥‥‥‥‥‥‥‥‥‥‥ 2. Cash outflows for investing activities a. Short-term loans in cash b. Acquisition of marketable securities c. Acquisition of land d. Payment of research and development costs Ⅲ. CASH FLOWS FROM FINANCING ACTIVITIES 1. Cash inflows from financing activities a. Short-term borrowings b. Issuance of debentures c. Issuance of common stock d. ‥‥‥‥‥‥‥‥‥‥‥‥‥‥ 2. Cash outflows for financing activities a. Repayment of short-term borrowings b. Redemption of debentures c. Reduction of capital stock by payment in cash d. ‥‥‥‥‥‥‥‥‥‥‥‥‥‥ Ⅳ. INCREASE(or DECREASE) IN CASH (Ⅰ+Ⅱ+Ⅲ) Ⅴ. CASH AT BEGINNING OF YEAR Ⅵ. CASH AT END OF YEAR |
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×××
×××
×××
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×××
×××
×××
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×××
××× |
×××
××× | |||
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××× |
××× | |||
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SCHEDULES OF COST OF GOODS SOLD
(Unit : Korean Won)
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DESCRIPTION |
AMOUNT |
TOTAL | |
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DOMESTIC COST OF GOODS SOLD |
EXPORT COST OF GOODS SOLD | ||
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Ⅰ. BEGINNING INVENTORY 1. Merchandise 2. Finished goods 3. Semi-finished goods 4. ‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥ |
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Ⅱ. PURCHASES OF GOODS DURING THE YEAR 1. Net purchases of general merchandise a. Gross purchases of general merchandise b. Purchase allowances & returns of general merchandise 2. Purchase amounts from affiliated companies 3. Purchase-related expenses 4. ‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥ |
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Ⅲ. COST OF GOODS MANUFACTURED DURING THE YEAR |
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Ⅳ. INCREASE IN MERCHANDISE (or FINISHED GOODS) EXCEPT PURCHASE(or MANUFACTURING) |
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Ⅴ. ENDING INVENTORY 1. Merchandise 2. Finished goods 3. Semi-finished goods 4. ‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥ |
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Ⅵ. DECREASE IN MERCHANDISE (or FINISHED GOODS) EXCEPT SALES |
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Ⅶ. SERVICE COST 1. ‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥ 2. ‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥ |
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Ⅷ. ‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥ |
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Ⅸ. TOTAL COST OF GOODS SOLD URING THE YEAR |
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Matters to be considered when completing the above schedule.
When cost of sales cannot be presentated separately as domestic and export, may be presented in aggregate.