┌───────────────────────┬──────┐ │Tittle of Accounting Statements and Vouchers │Preservation│ │ │Year │ ├───────────────────────┼──────┤ │1. Accounting Reports │ │ ├───────────────────────┼──────┤ │(1) Annual Financial Reports │10 │ ├───────────────────────┼──────┤ │(2) Interim Financial Reports │10 │ ├───────────────────────┼──────┤ │(3) Daily Reports │ │ ├───────────────────────┼──────┤ │I. Daily Account Lists │1 │ ├───────────────────────┼──────┤ │II. Delivery List │1 │ ├───────────────────────┼──────┤ │III. Dealer's daily Trading Reports │1 │ ├───────────────────────┼──────┤ │IV. Daily reports for Brokerage Trading │5 │ ├───────────────────────┼──────┤ │V. Summary for Payment and Receipt of │1 │ │ Settlement Money and Fees │ │ ├───────────────────────┼──────┤ │(4) Monthly Reports │ │ ├───────────────────────┼──────┤ │I. Monthly Accounting Summary │1 │ ├───────────────────────┼──────┤ │II. Reconciliation Statements for Brokerage │2 │ │ Trading │ │ ├───────────────────────┼──────┤ │III. Summary of Business Information │1 │ ├───────────────────────┼──────┤ │IV. Monthly Statement of Operating │1 │ │ Securities Inventory │ │ ├───────────────────────┼──────┤ │V. Income Statement │1 │ ├───────────────────────┼──────┤ │2. Account Books │ │ ├───────────────────────┼──────┤ │(1) Journal Books (including using Daily │10 │ │ Sheets instead of Daily Entry Book) │ │ ├───────────────────────┼──────┤ │(2) General Ledgers │10 │ ├───────────────────────┼──────┤ │(3) Subsidiary Ledgers │10 │ ├───────────────────────┼──────┤ │(4) Reference Books │5 │ ├───────────────────────┼──────┤ │3. Accounting Documents │ │ ├───────────────────────┼──────┤ │In accordance to Business Entity Accounting │same as left│ │Act │ │ ├───────────────────────┼──────┤ │4. Business Documents │ │ ├───────────────────────┼──────┤ │(1) Trade Reports │5 │ ├───────────────────────┼──────┤ │(2) Delivery Lists of the Securities │5 │ ├───────────────────────┼──────┤ │(3) Settlement Receipt Forms │5 │ ├───────────────────────┼──────┤ │(4) Application Forms │5 │ ├───────────────────────┼──────┤ │(5) Brokerage order ticket (executed │5 │ │ transactions) │ │ ├───────────────────────┼──────┤ │(6) Order Confirmation, Execution Reports │5 │ ├───────────────────────┼──────┤ │(7) Underwriting Contracts, Brokerage │At least 5 │ │ Contracts │years after │ │ │the │ │ │completion │ │ │or │ │ │termination │ │ │of the │ │ │contract │ ├───────────────────────┼──────┤ │(8) Other Vouchers in related to Securities │1 │ │ Trading │ │ ├───────────────────────┼──────┤ │5. The respective preservation year set out in│ │ │ this table shall start after the completion│ │ │ of annual closing procedures (shareholders'│ │ │ resolution required) or shall be longer if │ │ │ so required according to other laws. │ │ ├───────────────────────┼──────┤ │6. Securities firm's accounting Statements and│ │ │ vouchers that are damaged or lost by │ │ │ accidents or other force majeure shall │ │ │ report to the Company with list of │ │ │ documents within 15 days, which may, │ │ │ depending on the situation, dispatch │ │ │ personnel to conduct an on-site inspection.│ │ ├───────────────────────┼──────┤ │7. Securities firms processing accounting data│ │ │ electronically in accordance to Article 40 │ │ │ of the Business Entity Accounting Act and │ │ │ Rules for Electronic Accounting Data │ │ │ Processing may preserve their daily │ │ │ reports, monthly reports, account books, │ │ │ business documents, settlement receipt │ │ │ forms, order confirmations, execution │ │ │ reports, in electronic form, nonetheless │ │ │ shall be made or printed out in accordance │ │ │ to statutory provisions. Securities firms │ │ │ who did not process their accounting data │ │ │ electronically in accordance to Article 40 │ │ │ of the Business Entity Accounting Act and │ │ │ Rules for Electronic Accounting Data │ │ │ Processing may nevertheless preserve their │ │ │ business documents such as trading reports,│ │ │ settlement receipt forms, order │ │ │ confirmations and execution reports in │ │ │ electronic forms, in accordance to │ │ │ statutory format and print out accordingly.│ │ │ The preservation year for documents │ │ │ preserved in electronic form shall be │ │ │ handled in accordance to this table or │ │ │ shall be longer if so required according to│ │ │ other laws. Trading reports, settlement │ │ │ receipt forms, order confirmations and │ │ │ execution reports mentioned in the │ │ │ preceding paragraph which may be preserved │ │ │ in electronic forms must satisfy the │ │ │ following qualifications: │ │ │(1) Be stored in stored in an unchangeable and│ │ │ undeletable manner and must be completed │ │ │ on the closing date. │ │ │(2) Establish complete index and managing │ │ │ process for the preservation. │ │ │(3) Be managed by designated personnel and can│ │ │ be changed to other formats whenever │ │ │ necessary. │ │ └───────────────────────┴──────┘