Glossary of Korean filings and market terms

Korean companies file their reports on DART in Korean. This page explains the market terms and the filing types you will meet on this site, one sentence first and then the detail. Filing definitions are the same ones shown on each filing page.

Market terms

DART
DART is Korea's electronic disclosure system, where listed companies file their reports and the public can read them for free.
The name stands for Data Analysis, Retrieval and Transfer system, and it is operated by the Financial Supervisory Service. Every filing on this site links back to its original on DART (dart.fss.or.kr).
KRX (Korea Exchange)한국거래소
The Korea Exchange (KRX) is the operator of Korea's stock markets: KOSPI, KOSDAQ and KONEX.
Share prices, market capitalisation and trading status on this site come from KRX.
KOSPI코스피
KOSPI is the main board of the Korea Exchange, where the country's largest companies are listed.
KOSPI is also the name of the index that tracks the companies on this board.
KOSDAQ코스닥
KOSDAQ is the Korea Exchange's board for smaller and growth companies, with a high share of technology and biotech firms.
KOSDAQ is also the name of the index that tracks the companies on this board.
KONEX코넥스
KONEX is the Korea Exchange's market for early-stage small and medium-sized companies.
It has lighter listing requirements than KOSPI and KOSDAQ.
Chaebol재벌
A chaebol is a large business group in Korea, usually controlled by a founding family through cross-shareholdings.
Well-known examples include the Samsung, SK, Hyundai Motor and LG groups. Companies in a group often have transactions with each other, which Korean rules require them to disclose.
Treasury shares자기주식
Treasury shares are a company's own shares that it has bought back and holds itself.
A company announces a decision to buy back or sell treasury shares and later files a results report. Treasury shares do not carry voting rights.
Rights offering유상증자
A rights offering (paid-in capital increase) is when a company issues new shares for cash to raise money.
The new shares can be offered to existing shareholders, to the public or to specific investors, and the filing states which method is used and what the proceeds are for.
Convertible bond (CB)전환사채
A convertible bond is a bond that its holder can later exchange for the company's shares at a set conversion price.
Because conversion can add new shares, the filing sets out the amount, interest rate, conversion price and conditions in full.
Fair disclosure공정공시
Fair disclosure is the rule that a company releases certain important information, such as preliminary earnings, to all market participants at the same time.
Preliminary (unaudited) operating results are a common fair-disclosure filing and can differ from the final audited figures.
Preferred shares우선주
Preferred shares are a class of shares that usually pay dividends ahead of common shares and normally carry no voting rights.
A company with preferred shares has a separate ticker for them, so the same company can appear twice in market data.
Fiscal year (FY)
A fiscal year is the 12-month period a company reports on; most Korean listed companies end it on December 31.
On this site, FY2025 means the fiscal year reported in 2026 by a company with a December year-end.

Korean filing types (DART)

The Korean title is the report name on DART. Examples link to recent filings explained on this site.

Report on securities held by executives/major shareholders임원ㆍ주요주주특정증권등소유상황보고서
An insider ownership report: a director, executive or major shareholder (10% or more) reports a change in their holdings of the company's shares or share-linked securities.
Why it is filed: Korean law requires insiders to report each change within 5 business days, so these filings show when insiders buy or sell.
Report on large shareholdings (5% rule)주식등의대량보유상황보고서(일반)
A 5% ownership report: an investor holding 5% or more of the company's voting shares reports its stake, a change of 1 percentage point or more, or a change in its purpose (for example, seeking to influence management).
Why it is filed: The 5% rule makes significant stakes and their purpose public within 5 business days.
Change in shares held by the largest shareholder최대주주등소유주식변동신고서
A report of changes in the shares held by the largest shareholder and its related parties.
Why it is filed: Exchange rules require the company to disclose movements in its controlling shareholders' stake.
Change of largest shareholder최대주주변경
A notice that the company's largest shareholder has changed.
Why it is filed: A change of the controlling shareholder is a mandatory, immediate disclosure.
Examples: KRX 010950, 2026-10-01 · KRX 036810, 2026-10-01 · KRX 101000, 2026-10-01
Annual report사업보고서
The annual report: audited financial statements, business overview, governance and shareholder information for the full fiscal year.
Why it is filed: Listed companies must file it within 90 days of the fiscal year end.
Half-year report반기보고서
The half-year report: reviewed financial statements and a business update for the first six months of the fiscal year.
Why it is filed: Listed companies must file it within 45 days of the half-year end.
Quarterly report분기보고서
The quarterly report: reviewed financial statements and a business update for the quarter.
Why it is filed: Listed companies must file it within 45 days of each quarter end (Q1 and Q3).
Cash/in-kind dividend decision현금ㆍ현물배당결정
A dividend decision: the amount per share, the total payout, the record date and the payment date.
Why it is filed: Dividend decisions are disclosed when the board approves them.
Examples: KRX 078520, 2026-10-15 · KRX 086900, 2026-10-14 · KRX 002840, 2026-10-14
Treasury share acquisition or disposal decision자기주식취득결정
A decision to buy back the company's own shares or to sell treasury shares, with the number, value and period.
Why it is filed: Buybacks and disposals are disclosed when the board decides them.
Examples: KRX 336060, 2026-10-19 · KRX 039840, 2026-10-19 · KRX 064350, 2026-10-19
Treasury share acquisition: results report자기주식취득결과보고서
The results of a share buyback: shares actually purchased, total cost and the buyback period.
Why it is filed: Filed after a buyback programme ends.
Examples: KRX 268280, 2026-10-02 · KRX 086790, 2026-10-01 · KRX 102370, 2026-09-29
Treasury share disposal: results report자기주식처분결과보고서
The results of a treasury share sale or transfer: shares disposed of, total value and to whom (for example, employees or a block buyer).
Why it is filed: Filed after the disposal completes.
Examples: KRX 069640, 2026-10-02 · KRX 081150, 2026-09-30 · KRX 036810, 2026-09-30
Rights offering and other share issue decisions유상증자결정
A decision to issue new shares (for cash, or free to existing shareholders), with the number of shares, the method and the use of proceeds.
Why it is filed: Share issues are disclosed because they change the share count.
Examples: KRX 061040, 2026-10-21 · KRX 096690, 2026-10-21 · KRX 095700, 2026-10-16
Convertible bond and other share-linked bond issue decisions전환사채권발행결정
A decision to issue share-linked bonds (convertible, with warrants, or exchangeable), with the amount, interest, conversion price and conditions.
Why it is filed: These bonds can later become shares, so their terms are disclosed in full.
Examples: KRX 061040, 2026-10-21 · KRX 061040, 2026-10-21 · KRX 397810, 2026-10-21
Supply contract signed단일판매ㆍ공급계약체결
A single sale or supply contract: the counterparty, contract amount, its size relative to recent annual revenue, and the contract period.
Why it is filed: Contracts above set size thresholds must be disclosed.
Examples: KRX 051600, 2026-10-21 · KRX 086390, 2026-10-21 · KRX 003010, 2026-10-21
Operating results (preliminary) (fair disclosure)연결재무제표기준영업(잠정)실적(공정공시)
Provisional (unaudited) results for the period: revenue, operating profit and net income, compared with the previous period and the same period a year earlier.
Why it is filed: Companies publish these ahead of the audited report; final figures can differ.
Examples: KRX 060370, 2026-10-21 · KRX 010120, 2026-10-21 · KRX 064850, 2026-10-21
Change of 30% or more in revenue or profit/loss structure매출액또는손익구조30%(대규모법인15%)이상변경
A notice that revenue or profit has changed by 30% or more from the prior year (15% for large companies), with the figures and the main reasons.
Why it is filed: Large swings in results must be disclosed before the audited report.
Examples: KRX 093380, 2026-10-12 · KRX 900120, 2026-10-08 · KRX 900290, 2026-10-01
Notice of general shareholders' meeting주주총회소집공고
A call for a shareholders' meeting, with the date, place and the items shareholders will vote on (for example, financial statements, director appointments or charter changes).
Why it is filed: Shareholders must be notified of the agenda in advance of the meeting.
Shareholder register closure / record date주주명부폐쇄기간또는기준일설정
Sets the record date (or register-closing period) that decides which shareholders are entitled to a dividend, new shares or a vote.
Why it is filed: Investors need to know the cut-off date to be on the register for that right.
Investor relations (IR) meeting기업설명회(IR)개최
Notice of an investor relations event (earnings call, conference or company presentation): date, audience and topics.
Why it is filed: Under fair-disclosure rules, information shared with analysts or investors must also be made public.
Trading suspension주권매매거래정지
Trading in the company's shares has been suspended on the exchange; the filing gives the reason and the period (common reasons include a pending major announcement, a share consolidation or split, or a listing review).
Why it is filed: The exchange halts trading to protect investors while key information is pending.
Examples: KRX 205100, 2026-10-02 · KRX 215790, 2026-10-02 · KRX 037330, 2026-10-02
Securities registration statement증권신고서
A securities registration statement for a public offering: what is being offered, the terms, the use of proceeds and risk factors.
Why it is filed: Public offerings must be registered before they are sold.
Prospectus투자설명서
Offering documents under a shelf registration. For securities firms these are typically structured products (equity-linked or derivative-linked securities) sold to investors; they describe that product's terms rather than the company's own business results.
Why it is filed: Each product issued under a shelf registration needs its own supplement.
Decision to acquire shares or equity in another company타법인주식및출자증권취득결정
A decision to buy or sell a business, a major asset or shares in another company, with the counterparty and price.
Why it is filed: Large acquisitions and disposals relative to the company's size are mandatory disclosures.
Examples: KRX 013580, 2026-10-21 · KRX 069260, 2026-10-21 · KRX 038060, 2026-10-21
Capital reduction decision감자결정
A decision to reduce share capital (for example, by cancelling shares or reducing par value), often to cover accumulated losses.
Why it is filed: A capital reduction changes the share count and must be approved and disclosed.
Merger decision회사합병결정
A decision to merge with or split off a company, with the ratio, the schedule and the rationale.
Why it is filed: Mergers and splits are disclosed when the board decides them.
Share exchange or transfer decision주식교환ㆍ이전결정
A share exchange or transfer: typically making another company a wholly owned subsidiary by swapping its shares for the company's own shares, at a set ratio.
Why it is filed: These restructurings are disclosed when the board decides them.
Other market notice기타시장안내
A notice from the exchange about the company (for example, a warning that its market value has fallen below a listing threshold, or that it may be designated for an administrative issue).
Why it is filed: The exchange flags these risks to investors before any designation.
Corporate governance report기업지배구조보고서
The annual corporate governance report: board structure, shareholder rights and compliance with Korea's governance code (comply-or-explain).
Why it is filed: Required for larger listed companies once a year.