37,711 45,815 490 452 591 Substandard 14,259 12,077 11,760 7,261 6,737 5,275 Doubtful 16,801 15,080 19,012 7,751 8,505 10,387 Doubtful of loss 52,437 65,092 56,681 29,017 41,044 36,471 Total 2,070,666

2018 December 2017 Normal 1,905,406 1,954,459 1,875,782 15,491 15,952 14,983 Special mentioned 37,087 32,710 45,815 572 490 591 Substandard 7,416 14,259 11,760 2,137 7,261 5,275 Doubtful 22,963 16,801

December 2019 December 2019 Normal 1,918,520 16,119 Special mentioned 67,596 848 Substandard 9,783 1,359 Doubtful 14,522 6,259 Doubtful of loss 54,901 30,087 Total 2,065,322 54,672 Add Excess allowance for

Normal 1,871,968 1,892,343 1,962,102 15,412 15,547 16,215 Special mentioned 47,660 48,013 46,501 558 596 591 Substandard 11,901 15,259 5,460 4,498 3,503 1,018 Doubtful 22,016 15,881 20,884 9,319 5,597

December 2017 Normal 1,962,102 1,905,406 1,875,782 16,215 15,491 14,983 Special mentioned 46,501 37,087 45,815 591 572 591 Substandard 5,460 7,416 11,760 1,018 2,137 5,275 Doubtful 20,884 22,963 19,012

September 2019 December 2018 December 2019 September 2019 December 2018 Normal 1,918,520 1,871,968 1,962,102 16,119 15,412 16,215 Special mentioned 67,596 47,660 46,501 848 558 591 Substandard 9,783 11,901

Substandard 11,760 11,955 9,495 5,275 5,364 2,589 Doubtful 19,012 20,487 16,050 10,387 10,766 10,140 Doubtful of loss 56,681 55,834 43,316 36,471 36,135 27,815 Total 2,009,050 1,943,380 1,945,746 67,707 67,431

debt doubtful accounts doubtful accounts settled surplus (deficit) doubtful debt xxx xxx xxx substandard account receivable xxx xxx xxx total xxx xxx xxx 4.7 Allowance for doubtful accounts It shall

period, as follows: level arrangement amount allowance for allowance for of debt doubtful accounts doubtful accounts settled surplus (deficit) doubtful debt xxx xxx xxx substandard account receivable xxx

xxx xxx substandard account receivable xxx xxx xxx total xxx xxx xxx 4.7 Allowance for doubtful accounts It shall disclose following detail: (Translation) -34- 20.. 20.. total amount at the beginning of