trading transactions regularly. In case of doubtful authenthicity, investors should seek clarificatioin from the back office of such securities firm. It should be reminded also that money for trading

the auditor whether the doubtful transactions of land sales and purchases were in line with the normal course of business operation.Earlier, the auditor had reviewed, and expressed a qualified opinion

, related receipt and payment transactions, and the company’s accounting records practice. In addition, KC must examine the issue raised by the auditor whether the doubtful transactions of land sales and

because the subsidiary failed to set an allowance for doubtful accounts and had yet to improve the efficiency of its internal control with regard to the approval of invoice issuance, expenses, payments

doubtful accounts. Recurring accounting and auditing issues arising from the review of financial statements of initial public offering (IPOs) entities, e.g., revenue recognition, consignment and cost

of newly issued securities rejected by the SEC Office on a suspicious ground related to disclosure of information to the public and such information was incomplete, contrary to facts, insufficient for

of newly issued securities rejected by the SEC Office on a suspicious ground related to disclosure of information to the public and such information was incomplete, contrary to facts, insufficient for

776.6 738.1 5.2 715.7 8.5 3,005.2 2,768.1 8.6 Bad debts, doubtful accounts and impairment loss 72.9 450.0 (83.8) 60.0 21.5 1,092.9 570.2 91.7 Income tax expenses 182.6 153.6 18.9 135.0 35.3 591.2 613.5

776.6 738.1 5.2 715.7 8.5 3,005.2 2,768.1 8.6 Bad debts, doubtful accounts and impairment loss 72.9 450.0 (83.8) 60.0 21.5 1,092.9 570.2 91.7 Income tax expenses 182.6 153.6 18.9 135.0 35.3 591.2 613.5

1/2018 4/2018 1/2018 Bad debt and doubtful accounts 4,437 2,909 7,369 52.5% (39.8)% Loss on debt restructuring (reversal) 641 (144) (47) 545.1% 1,463.8% Total 5,078 2,765 7,322 83.7% (30.6