[Form No. 2]

BALANCE SHEETS

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19XX and 19XX

19XX and 19XX

Company Name :                                                                                                           (Unit : Korea Won)

DESCRIPTION	CURRENT YEAR		PRIOR YEAR		DESCRIPTION	CURRENT YEAR		PRIOR YEAR
	AMOUNT		AMOUNT			AMOUNT		AMOUNT
ASSETS					LIABILITIES
Ⅰ. CURRENT ASSETS				XXX	Ⅰ. CURRENT LIABILITIES		XXX		XXX
(1) Quick assets					1. Trade payable
1. Cash and bank deposit					2. Short-term borrowings
2. Marketable security					3. Income taxes payable
3. Trade receivables					4. Dividends payable
Allowance for bad debts					5. Current portion of
4. Short-term loans					long-term debts
Allowance for bad debts					6. Liabilities provision
5. Deferred income tax debits					7. Deferred income tax credits
6. ………………					8. ………………
(2) Inventories					Ⅱ. LONG-TERM LIABILITIES
1. Merchandise					1. Debentures
2. Finished goods					Discount on debentures issued
3. Semi-finished					2. Long-term borrowings
4. Workinprocess					3. Long-term trade payable
					Present value discount account

DESCRIPTION	CURRENT YEAR		PRIOR YEAR		DESCRIPTION	CURRENT YEAR		PRIOR YEAR
	AMOUNT		AMOUNT			AMOUNT		AMOUNT
5. Raw materials					STOCKHOLDER'S EQUITY		XXX		XXX
6. Supplies					Ⅰ. CAPITAL STOCK		XXX		XXX
7. ………………					1. Common stock		XXX		XXX
Ⅱ. NON-CURRENT ASSETS		XXX		XXX	2. Preferred stock
(1) Investments					Ⅱ. CONSULIDATED CAPITAL
1. Long-term bank deposits					SURPLUS
2. Restricted cash and bank					Ⅲ. CONSULIDATED RETAINED		XXX		XXX
deposits					EARNINGS		XXX		XXX
3. Investment securities					(OR CONSULIDATED DEFICIT)
4. Long-term loans					(Consolidated net income or
Allowance for bad debts					Consolidated net loss : XXX)
5. Long-term trade receivables					(Loss in excess of minority
Present value discount					interest : XXX)
account Allowance for					Ⅳ. CAPITAL ADJUSTMENT
bad debts					1. Discount stock issuance
6. Investment Properties					2. Pre-operating dividends
7. Guarantee deposit					3. Treasury stock
8. ………………					4. Consolidation for conversion
(2) Tangible assets					nigts
1. Land					5. Consolidation for stock warants
2. Buildings
Accumulated depreciation

DESCRIPTION	CURRENT YEAR		PRIOR YEAR		DESCRIPTION	CURRENT YEAR		PRIOR YEAR
	AMOUNT		AMOUNT			AMOUNT		AMOUNT
3. Structures					6. Unissued stock dividends
Accumulated depreciation					7. Gain on investment securities
4. Machinery depreciation					(or Loss on investment
Accumulated depreciation		XXX		XXX	securities)
5. Ships					8. Overseas operations translation
Accumulated depreciation					credit
6. Vehicles & transportation					(or Overseas operations
equipment Accumulated					translation credit)
depreciation					9. Contulling company's stocks
7. Construct in-progress					owned by subsidiaries
8. ………………					10. ………………
(3) Intangible assets					Ⅴ. CONSULIDATION		XXX		XXX
1. Goodwill					ADJUSTMENT CREDIT
2. Intellectual proprietary rights					TOTAL STOCKHOLDER'S EQUITY		XXX		XXX
3. Mining rights
4. Fishing rights
5. Land use rights
6. ………………
(4) Deferred charges
1. Organization costs
2. Pre-operating costs
3. New stock issuance costs
4. Debentureissuancecosts
5. Research&developmentcosts
Ⅲ. CONSULIDATION ADJUSTMENT DEBIT		XXX		XXX
TOTAL ASSETS		XXX		XXX	TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY		XXX		XXX