[From No. 7]

STATEMENT OF APPROPRIATION OF RETAINED EARNINGS

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For The Year Ended(Month) (Date)          19XX and 19XX

Dates of Appropriations : (Month) (Date)    19XX and 19XX

Company Name :                                                                 (Unit : Korean Won)

DESCRIPTION	CURRENT YEAR		PRIOR YEAR
	AMOUNT		AMOUNT
Ⅰ. RETAINED EARNINGS BEFORE APPROPRIATIONS		XXX		XXX
1. Unappropriated retained earnings
carried over from prior years
(or Undisposed accumulated deficit carried over from prior years)
2. Cumulative effect of accounting changes
3. Gain(Loss) on prior period error correction
4. Interim dividends
5. Net income(or Net loss)
Ⅱ. TRANSFER FROM VOLUNTARY RESERVES		XXX		XXX
1. Reserve for XX
2. Reserve for XX
T O T A L
Ⅲ. APPROPRIATIONS OF RETAINED EARNINGS		XXX		XXX
1. Legal reserve
2. Other statutory reserves
3. Amortization of stock discount
4. Dividends
a. Cash dividends
Dividend(rate) per stock common stock :
current year XX\(%)
prior year XX\(%)
preferred stock : current year XX\(%)
prior year XX\(%)
b. stock dividends
Dividend(rate) per stock common stock :
current year XX\(%)
prior year XX\(%)
preferred stock : current year XX\(%)
prior year XX\(%)
5. Reserve for business expansion
6. Reserve for sinking funds
7. ·············		XXX		XXX
Ⅳ. UNAPPROPRIATED RETAINED EARNINGS TO BE CARRIED OVER FORWARD TO SUBSEQUENT YEAR