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H0 0c c2 $  `d @S" ?~H  0޽h ? ̙33XP___PPT100+#D' = @B D' = @BA?%,( < +O%,( < +D' =%(%(D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*D' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*D' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*D' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*D' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*D' =%(D' =4@BBBB%(D' =1:Bvisible*o3>+B#style.visibility<*!%(D' =+4 8?\CB#ppt_xBCB#ppt_xB*Y3>B ppt_x<*!D' =+4 8?dCB1+#ppt_h/2BCB#ppt_yB*Y3>B ppt_y<*!+     b (    65   F b |<    68  /I z`!. ȩƔ  ƴXBcc c  6@F L   Fr# |<  Z n 'jw # #" j'w>   fR 3 ))?"6@ NNN?N'w b 1.   ((̅DX Ĭ̬ X ܭ) - \ Ĭ̬ ! 0 D -  Ĭ̬ ! 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XՔ L)t$ Ĭ} (X |(̅ ( T `  ǔ (̅D@? ɜ|ǐ ɜa 20x5.1.1. 200 20x5.3.31. 600 20x5.9.30. 1,000 20x5.12.31. 200 2,000 20x5D й ֬ ֬X (̅ i a. 0й 責 10%, ̹0 4D (̅ 700(20x4.12.31 (̅) b. 0й 責 12.5% ̹0 10D |(̅ 1,000(20x4.1.1 (̅) c. 0й 責 10% ̹0 10D |(̅ 1,500(20x1.1.1 (̅) -ccQccccccF  3P @`4   f(33))?"6@ NNN?N'jw XȩƬ@e @`B  # lo ))?"0@NNN?N'jwjB    f1 ))?"0@NNN?N'wB   # lo ))?"0@NNN?N'wB   # lo ))?"0@NNN?N'j'B   # lo ))?"0@NNN?NwjwB   3 rD))?"0@NNN?N   B  3 rDo))?"0@NNN?N   H  0޽h ? ̙33y___PPT10Y+D=' = @B +4 44@13(    6_  F b |<    6t` /I n"b!.  Ĭ̬ - T0cc  6mL   Fr# |<  n 'jw # #" j'w   f3 ))?"6@ NNN?N'w  A. ļ(̅ T D 700 * 10% = 70 |(̅ T D 200 * 11% = 22 T tǐ( : 11%(=12.5%(1,000/2,500)+10%(1,500/2,500){-cccc8cccc3cc @`4   f~3))?"6@ NNN?N'jw XȩƬ@e @`B  # lo ))?"0@NNN?N'jwjB    f1 ))?"0@NNN?N'wB   # lo ))?"0@NNN?N'wB   # lo ))?"0@NNN?N'j'B   # lo ))?"0@NNN?Nwjw'x q9   #"*q9 -   f,3 ))?"6@`NNN?N| 9  Q900C  @`"   fX3 ))?"6@`NNN?N |  FC  @`/   f3 ))?"6@`NNN?Np   S2,000C  @`1   f3 ))?"6@`NNN?Nq p  UTotalc @`+   f3 ))?"6@`NNN?N| 9  O0C  @`0   fá3 ))?"6@`NNN?N |  T0C  @`-   f3 ))?"6@`NNN?Np   Q200C  @`6   fhܡ3 ))?"6@`NNN?Nq p  Z 20x5.12.31  c @`-   f3 ))?"6@`NNN?N|9  Q250C  @`0   f|3 ))?"6@`NNN?N |  T3C  @`/   f(3 ))?"6@`NNN?Np  S1,000C  @`5 ~  f3 ))?"6@`NNN?Nqp  Y 20x5.9.30  c @`- {  f 3 ))?"6@`NNN?N|9 Q450C  @`0 y  f3 ))?"6@`NNN?N | T9C  @`- w  f43 ))?"6@`NNN?Np  Q600C  @`5 u  f%3 ))?"6@`NNN?Nqp Y 20x5.3.31  c @`- r  f.3 ))?"6@`NNN?N|9 Q200C  @`2 p  f03 ))?"6@`NNN?N | V12C  @`- n  f@3 ))?"6@`NNN?Np  Q200C  @`4 l  fTI3 ))?"6@`NNN?Nqp X20x5.1.1  c @`8 C  fR3 ))?"6@ NNN?N | \ T 0C  @`6 V  fK3 ))?"6@ NNN?N|9 Z ɜaC  @`2 W  fc3 ))?"6@ NNN?Np  VɜaC  @`2 X  f m3 ))?"6@ NNN?Nqp V|ǐ c @`B Y # lo ))?"0@NNN?Nq9B Z  f1 ))?"0@NNN?Nq9B ` # lo ))?"0@NNN?Nq 9 B a # lo ))?"0@NNN?Nqq B b  f1 ))?"0@NNN?Npp B c  f1 ))?"0@NNN?N  B d # lo ))?"0@NNN?N99 B e  f1 ))?"0@NNN?N|| B m  f1 ))?"0@NNN?Nq9B v  f1 ))?"0@NNN?Nq9B   f1 ))?"0@NNN?Nq 9 B   f1 ))?"0@NNN?Nq 9 H  0޽h ? ̙33y___PPT10Y+D=' = @B + P 6(    6r  F b |<    6 /I n"b!.  Ĭ̬ - T0cc  6hL   Fr# |<   h 'jw 6 #" j'w   f3 ))?"6@ NNN?N'w  ȩǰX a(ǰ) - ȩǰX ǀa 9@ \ͅ0(expected ultimate cost) atǘ aD ` , ǰ 0 0| ̬ - ǰt Xij (̅DX T֔ Ĭ t踴 ex) T t 0ĬX ǀat 300,000t T`  ǔ (̅ Dt 10,000. 0ĬX at 280,000| Ĭ̬? B/S 0Ĭ 310,000 aŐĬa (30,000) 280,000W-cccgcc #cc ccc    !   @`H   f3))?"6@ NNN?N'jw l Ĭ̬ - Te @`B  # lo ))?"0@NNN?N'jwjB    f1 ))?"0@NNN?N'wB   # lo ))?"0@NNN?N'wB   # lo ))?"0@NNN?N'j'B   # lo ))?"0@NNN?NwjwH  0޽h ? ̙33y___PPT10Y+D=' = @B + D<` (    6  F b |<    6ó /I n"b!.  Ĭ̬ - T0cc  6ϳL   Fr# |<   h 'jw  #" j'w   f 3 ))?"6@ NNN?N'w  TX  - ǰ \ ɜt X, - (̅DX X TX (Suspension) - ǰD Xij ij\ Xp X0 \ \ٳt  (interrupted) Ŕ (̅DX T|  TX ̸(Cessation) - (̅DX T֔ ǰD Xij ij\ Xp  X0 \ \ٳt <\ D̸D L ̸ - ȩǰX t$\ٳ  |ǀ t D1 t ` , t@ T| ̸X x ̹ T  -cccMccc.cc cc Jcc c @`H   fF3))?"6@ NNN?N'jw l Ĭ̬ - Te @`B  # lo ))?"0@NNN?N'jwjB    f1 ))?"0@NNN?N'wB   # lo ))?"0@NNN?N'wB   # lo ))?"0@NNN?N'j'B   # lo ))?"0@NNN?NwjwH  0޽h ? ̙33y___PPT10Y+D=' = @B +}  4(    6XK  F b |<    6tN /I n"b!.  Ĭ̬ - T0cc  6x\L   Fr# |<  8 n 'jw # #"Q j'wY$   fg3 ))?"6@ NNN?N'w H (Disclosure) - 0X (̅D X ȩ\ ĬED - Ĭ0 ٳH T\ (̅DX a - T`  ǔ (̅DX aD XՔ p \ T tǐ( ; m 0 T tǐ( DŘ@ @ D <\ ` D l a. xT(̅ t tǐDX p<\ \ X(ٳuX a b. 5DD T\ , t| 0D<\ Ĭ̬D L@ DPX uĬ@ (p\X Ȕ mթ XΌ ƥ --ccccc cc 0c5cccc260  4 @`H   f3))?"6@ NNN?N'jw l Ĭ̬ - Te @`B  # lo ))?"0@NNN?N'jwjB    f1 ))?"0@NNN?N'wB   # lo ))?"0@NNN?N'wB   # lo ))?"0@NNN?N'j'B   # lo ))?"0@NNN?NwjwH  0޽h ? ̙33y___PPT10Y+D=' = @B +) PH`(    6  F b |<    6Ў /I dc!. m0X (t0 c c  6`L   Fr# |<  h 'Y  #"u 'Y   f3 ))?"6@ NNN?N@ Y  (̅DX  : lx ܭ L ȩǰ  0 : substantial period of time X(ٳuX T  : lx ܭ L  c ccc ccccc @`   f3 ))?"6@ NNN?N'@  r 5DX  : (̅ tǐ(Ռ<ՌĬ ȩ Ռ<X u pu Tǰ  0 : 1D tX 0 X(ٳuX T  : Ǭ\ ptX T(̅ \ tǐ(  T(̅X wacc| ȩX Ĭ\ tǐD   ;Cc c:ccccccCccc\ 8 $ @`C   fL3))?"6@ NNN?N@ Y gIAS 23-Borrowing cost e @`9   f3))?"6@ NNN?N'@  ] KOREAN GAAP  e @`B  # lo ))?"0@NNN?N'YB   f1 ))?"0@NNN?N'YB  # lo ))?"0@NNN?N'YB  # lo ))?"0@NNN?N''B   f1 ))?"0@NNN?N@ @ B  # lo ))?"0@NNN?NYYH  0޽h ? ̙33y___PPT10Y+D=' = @B +) PH!(    6|  F b |<    6z /I dc!. m0X (t0 c c  6.L   Fr# |<  h 'YJ ! #"| 'Y   fDp3 ))?"6@ NNN?N@ YJ  ȩǰX ǰ : ǀat a ` ǰ Ĭ̬ T Ĭ ȩ ȩǰ  0 : DT` ij 0X Ĭ E . T` T tǐ( .  8 8c c7cc c8cc @`   f(3 ))?"6@ NNN?N'@ J  TǰX a : ܭ L (Disclosure) : DT` ¬m L. T` t| 0D<\ Ĭ̬D L@ DPX I/S@ B/SX Ȕmթ XΌ ƥ. xT(̅ t tǐDX p<\  ǔ X(ٳu a . c c ccccc  < @`C   f!3))?"6@ NNN?N@ Y gIAS 23-Borrowing cost e @`9    f3))?"6@ NNN?N'@  ] KOREAN GAAP  e @`B   # lo ))?"0@NNN?N'YB    f1 ))?"0@NNN?N'YB   # lo ))?"0@NNN?N'JYJB   # lo ))?"0@NNN?N''JB   f1 ))?"0@NNN?N@ @ JB  # lo ))?"0@NNN?NYYJH  0޽h ? ̙33y___PPT10Y+D=' = @B + ^ V  70 (  0 0 6`´  F b |<   0 6Lô /I Zd!. 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