[Form 7]

CONSOLIDATED STATEMENT OF CHANGES

IN CAPITAL SUPLUS AND RETAINED EARNINGS

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For the Years Ended[Month][Date] 19XX and 19XX

Company Name :                                                           (Unit : Korean Won)

DESCRIPTION	CURRENT YEAR		PRIOR YEAR
	AMOUNT		AMOUNT
Ⅰ. CONSOLIDATED CAPITAL SURPLUS
1. Consolidated capital surplus at the		XXX		XXX
beginning of the year
2. Increases in consolidated suplus of the year		XXX		XXX
a. Transfer of retained earnings of
subsidiaries to capital stock
b. Assets revaluation surplus
c. ………………
3. Decreases in consolidated capital surplus		XXX		XXX
of the year
a. Transfer of capital stock
b. Appropriations to reduce undisposed
accumulated deficit
c. Changes in controling company's interests
d. ………………
4. Consolidated capital surplus at the end
of the year
Ⅱ. CONSOLIDATED CAPITAL SURPLUS		XXX		XXX
1. Unappropriated retained earnings at the
beginning of the year
2. Increase in consolidated retained earnings
a. Consolidated net income
b. Reversal of losses in excess
of minority interest
c. ………………
3. Decrease in consolidated retained earnings
a. Consolidated net loss
b. Dividends
1) Cash dividends
2) Stock dividends
c. Transfer to capital stock
d. Loss in excess of minority interest
e. ………………
4. Consolidated retained earnings at the end of		XXX		XXX
the year
Ⅲ. CONSOLIDATED CAPITAL SURPLUS		XXX		XXX
AND RETAINED EARNINGS AT THE
END OF THE YEAR