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       The Company offers a variety of asset management and
       administration services under trust arrangements in accordance
       with the Korean Trust&amp;#160;Law and the Korean Capital Market and
       Financial Investment Business Act. The trust accounts managed by
       the Company are classified into performance based trusts and
       guaranteed trusts in terms of the nature of the trusts, and the
       guaranteed trusts consist of Guaranteed Principal Money Trusts
       and Guaranteed Fixed Rate Money Trusts.
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       The Guaranteed Principal Money Trusts require the Company to
       guarantee the return of the principal amount invested at the
       termination of a fixed term deposit. Additionally, the Company
       guarantees a specified rate of return on the principal amount
       invested in Guaranteed Fixed Rate Money Trusts. Based on the
       Company&amp;#8217;s analysis of potential risk and reward generated
       from the guaranteed trusts, the Guaranteed Fixed Rate Money
       Trusts were consolidated in the Company&amp;#8217;s financial
       statements in accordance with FIN&amp;#160;46(R). For further
       discussion on the consolidation scope of the trust accounts,
       refer to Note&amp;#160;9.
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       With respect to the managing of the trust accounts, the Company
       charges investment management fees on the Guaranteed Principal
       Money Trusts and other performance based trusts, and receives
       commission income, including penalty charges for early
       withdrawal of fixed term deposits.
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