Procedures for Handling Deposits and Loans at the Bank of Korea

Enacted: February 21, 1994, Approved by Director, Business No. 5011-196 Amended: December 1, 1994, Approved by Director, Business No. 5011-1152 (Middle omitted) Amended: January 11, 2001, Approved by Bureau Chief, Finance Business No. 5011-12 Amended: March 23, 2002, Approved by Bureau Chief, Finance Business No. 5011-70 Amended: July 23, 2002, Approved by Bureau Chief, Finance Business No. 5011-224 Amended: August 14, 2002, Approved by Bureau Chief, Finance Business No. 5011-258 Amended: May 26, 2003, Approved by Bureau Chief, Finance Business No. 5011-152 Amended: May 31, 2004, Approved by Bureau Chief, Finance Business No. 5011-147 Amended: September 7, 2004, Approved by Bureau Chief, Finance Business No. 5011-257 Amended: December 24, 2004, Approved by Bureau Chief, Finance Business No. 5011-450 Amended: October 28, 2005, Approved by Bureau Chief, Finance Business No. 5011-362 Amended: May 22, 2006, Approved by Bureau Chief, Payment Business Team-431 Amended: June 20, 2006, Approved by Bureau Chief, Payment Business Team-538 Amended: November 2, 2006, Approved by Bureau Chief, Payment Business Team-1098 Amended: May 29, 2007, Approved by Bureau Chief, Payment Business Team-787 Amended: November 21, 2007, Approved by Bureau Chief, Payment Business Team-1772 Amended: November 23, 2007, Approved by Bureau Chief, Payment Business Team-1793 Amended: January 28, 2008, Approved by Bureau Chief, Payment Business Team-139 Amended: October 29, 2008, Approved by Bureau Chief, Payment Business Team-1620 Amended: January 28, 2009, Approved by Bureau Chief, Payment Business Team-134 Amended: March 31, 2009, Approved by Bureau Chief, Payment Business Team-484 Amended: April 6, 2009, Approved by Bureau Chief, Payment Business Team-524 Amended: April 22, 2009, Approved by Bureau Chief, Payment Business Team-616 Amended: May 25, 2009, Approved by Bureau Chief, Payment Business Team-782 Amended: December 17, 2009, Approved by Bureau Chief, Payment Business Team-2001 Amended: September 14, 2010, Approved by Bureau Chief, Payment Business Team-1657 Amended: July 27, 2012, Approved by Bureau Chief, Payment Business Team-1326 Amended: October 11, 2012, Approved by Bureau Chief, Payment Business Team-1857 Amended: May 16, 2013, Approved by Bureau Chief, Payment Business Team-911 Amended: February 7, 2014, Approved by Bureau Chief, Payment Business Team-269 Amended: March 27, 2014, Approved by Bureau Chief, Payment Policy Team-85 Amended: July 21, 2014, Approved by Bureau Chief, Payment Business Team-1375 Amended: November 24, 2014, Approved by Bureau Chief, Payment Business Team-2222 Amended: April 28, 2015, Approved by Bureau Chief, Payment Business Team-813 Amended: February 25, 2016, Approved by Bureau Chief, Payment Business Team-369 Amended: April 7, 2016, Approved by Bureau Chief, Payment Business Team-658 Amended:
April 5, 2017, Approved by Bureau Chief, Payment Business Team-615 Amended: September 21, 2017, Approved by Bureau Chief, Payment Business Team-1681

Amended: February 9, 2018, Approved by Bureau Chief, Payment Business Team-288 Amended: November 21, 2018, Approved by Bureau Chief, Payment Business Team-2009 Amended: October 17, 2019, Approved by Bureau Chief, Payment Business Team-1945 Amended: March 27, 2020, Approved by Bureau Chief, Payment Business Team-573 Amended: September 11, 2020, Approved by Bureau Chief, Payment Business Team-1792 Amended: October 12, 2020, Approved by Bureau Chief, Payment Business Team-1991 Amended: July 2, 2021, Approved by Bureau Chief, Payment Business Team-1298 Amended: April 15, 2022, Approved by Bureau Chief, Payment Business Team-737 Amended: February 20, 2023, Approved by Department Head, Payment Business Team-355 Amended: March 15, 2023, Approved by Department Head, Payment Business Team-531 Amended: July 10, 2023, Approved by Department Head, Payment Business Team-1372 Amended: January 28, 2023, Approved by Department Head, Payment Business Team-2597 Amended: January 19, 2024, Approved by Department Head, Payment Business Team-127 Amended: July 23, 2024, Approved by Department Head, Payment Business Team-1536 Amended: July 24, 2025, Approved by Bureau Chief, Deposit and Loan Business Team-1402 Amended: March 26, 2026, Approved by Bureau Chief, Deposit and Loan Business Team-569 Amended: May 27, 2026, Approved by Bureau Chief, Deposit and Loan Business Team-947 Amended: August 27, 2026, Approved by Bureau Chief, Deposit and Loan Business Team-1558

Chapter 1 General Provisions

Article 1 (Purpose) The purpose of these Procedures is to define the details necessary for the implementation of matters delegated in the "Bank of Korea Deposit and Loan Handling Guidelines" (hereinafter referred to as the "Guidelines") and other regulations of the Bank of Korea regarding loans to financial institutions and currency stabilization accounts.

Article 2 (Conclusion of Transaction Agreements) ① For deposit transactions, the Director of the Financial Business Bureau of the Bank of Korea (hereinafter referred to as the "Director of Financial Business Bureau") or the Head of a Bank of Korea Regional Headquarters shall be the Bank of Korea Deposit Handling Manager, and the Director of the Financial Settlement Bureau of the Bank of Korea (hereinafter referred to as the "Director of Financial Settlement Bureau") or the Head of a Bank of Korea Regional Headquarters shall be the Bank of Korea Large-Value Settlement Handling Manager. ② For loan transactions, the Director of the Financial Business Bureau or the Head of a Bank of Korea Regional Headquarters shall be the Bank of Korea Loan Handling Manager. However, for overnight current account loans related to payment-specific current accounts, the Director of the Financial Settlement Bureau or the Head of a Bank of Korea Regional Headquarters shall be the Bank of Korea Loan Handling Manager, and the Director of the Financial Settlement Bureau shall be the Bank of Korea Won International Settlement Handling Manager. ③ When requested by a transaction target institution to conclude a deposit transaction agreement or a loan transaction agreement (hereinafter referred to as the "Transaction Agreement"), the Bank of Korea Deposit and Loan Handling Manager, Large-Value Settlement Handling Manager, and Won International Settlement Handling Manager shall receive and approve the documents specified in each of the following items by transaction type. However, for Won International Current Account Transaction Agreements, documents in items 8 and 10 shall not be submitted.

1. Loan Transaction Agreement (limited to loan transaction cases) <Form No. 1-1>
2. General Current Account Transaction Agreement (limited to general current account transaction cases) <Form No. 1-2>
3. Payment-Specific Current Account Transaction Agreement (limited to payment-specific current account transaction cases) <Form No. 1-2-1>
4. Fund Adjustment Deposit Transaction Agreement (limited to fund adjustment deposit transaction cases) <Form No. 1-2-2>
5. Currency Stabilization Account Deposit Transaction Agreement (limited to currency stabilization account transaction cases) <Form No. 1-2-3>
6. Won International Current Account Transaction Agreement (limited to Won international current account transaction cases) <Form No. 1-2-4>
7. Certificate of Partial Registration of Corporate Affairs (if the transaction target institution is a branch, this refers to the Certificate of Partial Registration of Branch Manager Affairs and Certificate of Partial Registration of Branch Affairs)
8. Report on Representative's Seal Registration (if the transaction target institution is a branch, the representative refers to the branch manager registered in the Certificate of Partial Registration of Branch Manager Affairs) <Form No. 1-3>
9. Certificate of Representative's Seal Registration (if the transaction target institution is a branch, this refers to the Certificate of Branch Manager Seal Registration confirmed by the head office representative or issued by a court)
10. Agent's Seal Registration Report <Form No. 1-4>
    ④ If the content of the report in Article 3, Item 8 or Item 10 changes or the seal is lost, the transaction target institution must immediately report this to the Bank of Korea according to the respective report forms. ⑤ When requested by a transaction target institution to change the settlement head office, the Bank of Korea Deposit and Loan Handling Manager shall receive and approve the Application for Change of Settlement Head Office for Deposit and Loan Transactions <Form No. 1-5> and the documents in Article 3, Items 7 through 10.

Article 3 (Termination of Transaction Agreements) ① If a transaction target institution head intends to terminate a transaction agreement, they must submit a termination application stating the reason for termination and the termination date. ② The Bank of Korea Deposit, Large-Value Settlement, and Won International Settlement Handling Managers shall provide a notice period of at least one month when terminating a current account transaction agreement in accordance with Article 3, Paragraph 2 of the "Regulations on Current Account Transactions with Transaction Target Institutions of the Bank of Korea" (hereinafter referred to as the "Current Account Transaction Regulations"). ③ If a current account transaction agreement is terminated in accordance with Article 3, Paragraph 2 of the Current Account Transaction Regulations and Article 4, Paragraph 5 of the Guidelines, the Bank of Korea Deposit Handling Manager must also terminate the fund adjustment deposit transaction agreement and the currency stabilization account deposit transaction agreement with the relevant transaction target institution. ④ If a transaction target institution that has concluded a Won International Current Account Transaction Agreement intends to terminate a general current account transaction agreement, it must first terminate the Won International Current Account Transaction Agreement.

Chapter 2 Deposits

Article 4 (Opening and Closing of Current Account and Fund Adjustment Deposit Accounts) ① The Bank of Korea Deposit Handling Manager allows the opening of general current account and fund adjustment deposit accounts limited to one settlement head office for each transaction target institution in the jurisdiction. However, in unavoidable cases such as the acquisition or merger of another transaction target institution, multiple accounts may be allowed at one settlement head office. For transaction target institutions operating only one representative branch in Seoul Special City, the opening of general current account and fund adjustment deposit accounts may be allowed at the Bank of Korea Financial Business Bureau (hereinafter referred to as the "Financial Business Bureau") and the Bank of Korea Gangnam Headquarters, respectively. ② Transaction target institutions that may open general current account and fund adjustment deposit accounts at the Financial Business Bureau in accordance with Article 4, Paragraph 4 of the Guidelines are as follows:

1. Korea Depository & Clearing and Korea Exchange according to Article 2, Paragraph 3, Item A of the Current Account Transaction Regulations (limited to general current accounts)
2. Banks authorized to conduct banking business on the condition of conducting electronic financial transactions (as defined in Article 2, Paragraph 1 of the "Electronic Financial Transactions Act") among financial institutions according to Article 2, Paragraph 1 of the Current Account Transaction Regulations
   ③ The Director of the Financial Settlement Bureau may allow the opening of payment-specific current accounts for payment and settlement business in accordance with Article 16, Paragraph 3 of the "Payment and Settlement System Operation and Management Guidelines" (hereinafter referred to as the "Settlement Guidelines") for settlement head offices holding general current accounts at CLS Bank or the Financial Business Bureau. ④ The Director of the Financial Settlement Bureau may allow the opening of payment-specific current accounts in accordance with Article 16, Paragraph 3 of the Settlement Guidelines for settlement head offices holding general current accounts at regional headquarters if deemed necessary for the operation of the Bank of Korea Financial Settlement Network (hereinafter referred to as the "BOK Financial Network"). ⑤ The Director of the Financial Settlement Bureau may allow the opening of Won international current accounts for payment and settlement business in accordance with Article 15, Paragraph 1 of the "Bank of Korea Won International Settlement Network Operation and Management Guidelines" (hereinafter referred to as the "BOK International Network Guidelines") for settlement head offices holding general current accounts at the Financial Business Bureau and payment-specific current accounts at the Financial Settlement Bureau. ⑥ If the deposit transaction agreement or fund adjustment deposit transaction agreement of a deposit transaction institution is terminated upon application, the Bank of Korea Deposit Handling Manager, Large-Value Settlement Handling Manager, and Won International Settlement Handling Manager must close the corresponding deposit account of the institution.

Article 4-2 (Classification of Current Accounts) The Bank of Korea may classify and display current account names as follows when necessary, such as when concluding current account transaction agreements with participating institutions.

1. General Current Account: Current accounts opened by participating institutions in accordance with Article 4, Paragraphs 1 and 2.
2. Payment-Specific Current Account: Current accounts opened by participating institutions for payment and settlement business in accordance with Article 4, Paragraphs 3 and 4.
3. Won International Current Account: Current accounts opened by participating institutions for payment and settlement business in accordance with Article 4, Paragraph 5.

Article 4-3 (Opening and Closing of Currency Stabilization Accounts) ① The Director of the Financial Business Bureau allows the opening of currency stabilization accounts only at settlement head offices holding general current accounts at the Financial Business Bureau for each transaction target institution in the jurisdiction (including transaction target institutions according to Article 4, Paragraph 2). However, in unavoidable cases such as the acquisition or merger of another transaction target institution, multiple accounts may be allowed at one settlement head office. ② Notwithstanding Paragraph 1, if the Director of the Financial Business Bureau deems it necessary for a transaction target institution that does not hold a general current account at the Financial Business Bureau, they may allow the opening of a currency stabilization account at any one of the Bank of Korea Deposit Handling Managers holding a general current account at the settlement head office of the institution. In this case, the institution must apply to the Director of the Financial Business Bureau for approval to open a currency stabilization account through the Bank of Korea Deposit Handling Manager holding the general current account. ③ If the currency stabilization account deposit transaction agreement of a deposit transaction institution is terminated upon application, the Bank of Korea Deposit Handling Manager must close the corresponding deposit account of the institution.

Article 5 (Account Transfers) The application methods for account transfers of current accounts and fund adjustment deposits are as follows:

1. Application by Current Account Transfer Application Form for General Current Account and Payment-Specific Current Account Transaction Holders <Form No. 2-1>, <Form No. 2-1-1>, or <Form No. 2-1-3>
2. Application by Current Account Transfer Application Form for Won International Current Account Transaction Holders <Form No. 2-1-4> or <Form No. 2-1-5>
3. Application by Fund Adjustment Deposit Transfer Application Form for Fund Adjustment Deposit Transaction Holders <Form No. 2-2>
4. Application via the BOK Financial Network
5. Application via the Bank of Korea Won International Settlement Network (hereinafter referred to as the "BOK International Network")

Article 5-2 (Next-Day Application for Current Accounts) ① The application methods for next-day applications of current accounts for the deposit of currency stabilization account deposits are as follows:

1. Application via the BOK Financial Network
2. Application by Current Account Next-Day Application Form for Currency Stabilization Account Transaction Holders <Form No. 2-2-1>
   ② The payment of Won funds between institutions that have concluded a current account transaction agreement with the Bank of Korea may also apply Paragraph 1.

Article 6 (Payment of Current Accounts)
① The Bank of Korea Deposit and Large-Value Settlement Handling Managers shall maintain a registered seal file for current account transaction institutions and the Korea Financial Investment & Clearing Corporation, and upon receiving an application for deposit withdrawal or payment, they must process the payment by comparing the seal affixed to current checks, current account transfer application forms, etc., with the pre-registered seals. However, the processing of payments via current account transfer application forms according to Article 5, Item 2 and the seal comparison procedure shall be governed by the "Bank of Korea Won International Settlement Network Operation and Management Procedures" (hereinafter referred to as the "BOK International Network Procedures"). ② If a general current account transaction institution applies for cash payment via current checks or the BOK Financial Network, the Bank of Korea Deposit Handling Manager shall deduct the amount from the general current account after confirming the application details via the Cash Payment Application Fact Confirmation Form <Form No. 2-3>.

Article 7 (Issuance and Recall of Check Paper) ① When a general current account transaction institution applies for the issuance of check paper for use in general current account transactions, the Bank of Korea Deposit Handling Manager shall issue it in units of bundles or books per settlement head office of the institution. ② When issuing check paper, the Bank of Korea Deposit Handling Manager must receive the Check Paper Receipt Form <Form No. 2-8>, confirm that the seal affixed to the receipt matches the registered seal, and record the check issue number, institution name, and other check issue details. The fee for check paper is 2,400 Won per bundle (20 sheets) or 120 Won per book. ③ When a general current account transaction institution requests confirmation of unpaid check volume, the Bank of Korea Deposit Handling Manager shall receive the Unpaid Current Check Confirmation Request Form <Form No. 2-4>, compare it with relevant ledgers, and issue the confirmation. ④ If a general current account transaction agreement is terminated, the Bank of Korea Deposit Handling Manager must recall any unused check paper from the transaction target institution.

Article 8 (Collection of Fund Transfer Fees) ① The Bank of Korea Deposit Handling Manager, Large-Value Settlement Handling Manager, and Won International Settlement Handling Manager shall collect a fund transfer fee of 4,000 Won per transaction when transaction institutions apply for fund transfers according to the documents in Article 5, Items 1 through 3. However, for fund transfer applications for foreign currency simultaneous settlement, etc., according to Article 9, Paragraph 1 of the Settlement Guidelines <Table 1> <Form No. 2-1-1>, a fee of 5,500 Won per transaction shall be collected. ② For fund transfer applications according to Article 5, Item 3, the amount corresponding to the fee applied to participating institutions according to Article 9, Paragraph 1 of the Settlement Guidelines <Table 1> shall be collected as a fund transfer fee. ③ For fund transfer applications according to Article 5, Item 5, the amount corresponding to the fee applied to participating institutions according to Article 6, Paragraph 1 of the BOK International Network Guidelines shall be collected as a fund transfer fee. ④ The fund transfer fee in Paragraph 1 shall be collected by applying Article 8, Paragraph 1 of the "Payment and Settlement System Operation and Management Procedures". ⑤ Notwithstanding Paragraph 1, if a fund transfer application according to the documents in Article 5, Items 1 through 3 is deemed to have occurred unavoidably due to a malfunction of the BOK Financial Network or BOK International Network, the fund transfer fee may not be collected.

Article 9 (Reporting of Accidents)
① If a general current account transaction holder or a holder of a check drawn on oneself reports the occurrence of an accident such as loss or theft of a check or check paper, the Bank of Korea Deposit Handling Manager must receive the report in writing via the Check Accident Report Form <Form No. 2-5>. However, in urgent or unavoidable cases, a report may be received by telephone, etc., and the holder may be required to submit a written report by the next business day. ② Accident reports shall only be accepted if it is confirmed that the check has not been paid, and upon acceptance, the details must be entered into the computer system immediately. ③ In the case of a written accident report, a deposit of an accident report guarantee corresponding to the amount of the accident check must be deposited into a separate deposit account as funds to cover litigation costs and all other costs that the Bank of Korea may bear due to payment claim lawsuits by the holder. However, if the reporter holds a general current account at the Bank of Korea when reporting the loss or theft of a check, the accident report guarantee may not be collected separately, and the reporter may be required to deposit an amount equal to or greater than the accident report guarantee amount in their general current account.

Article 10 (Payment to Bona Fide Acquirers) If a reported check is presented for payment within the payment presentation period, and the reporter fails to submit documents confirming that legal procedures such as an application for public notice have been conducted within 5 business days from the submission of the accident report, payment of the check amount may be made to the holder.

Article 11 (Payment to Reporters) If a reporter obtains a judgment of exclusion of rights (De-权 Judgment) according to public notice, the Bank of Korea Deposit Handling Manager shall receive the certified copy of the judgment from the reporter and pay the check amount and the balance of the accident report guarantee upon a payment claim.

Article 12 (Disposal of Voided Check Paper) ① If a general current account transaction institution intends to dispose of check paper due to errors, damage, or loss, they must immediately report the check details via the Check Paper Return (Loss) Report Form <Form No. 2-6> and submit the error-damaged check paper together. ② Upon receiving the Check Paper Return (Loss) Report Form, the Bank of Korea Deposit Handling Manager must enter the report details into the computer system to prevent transactions via the check and may deduct the amount from the unused check volume of the transaction holder. ③ Check paper collected according to Paragraph 1 must be incinerated under the responsibility of the Bank of Korea Deposit Handling Manager, and the details must be recorded in the Voided Check Storage and Incineration Record Form <Form No. 2-7>.

Chapter 3 Loans

Section 1 Collateral Acquisition and Management

Article 13 (Collateral Acquisition)
① When the Bank of Korea Loan Handling Manager intends to acquire collateral securities for a loan, they must receive the collateral securities and the documents in each of the following items from the applying financial institution and review the eligibility of the collateral securities. However, the documents in each of the following items and the Collateral Security Custody Receipt in Item 1 of Paragraph 2 may be submitted via electronic notification through the BOK Financial Network or electronic storage device.
1. Collateral Provision Application Form <Form No. 3-1>
2. Collateral Provision Schedule (Bills) <Form No. 3-2>
3. Collateral Provision Schedule (Securities, etc.) <Form No. 3-3>
② If the Bank of Korea Loan Handling Manager does not receive collateral securities according to Article 14 of the Guidelines, they must receive the following documents for each settlement head office of the financial institution applying for collateral provision instead:
1. Collateral Security Custody Receipt <Form No. 3-4>
2. Notification of Book Registration or Pledge Registration Notification for securities eligible for book (pledge) registration at the Financial Business Bureau (omitted if book registration is performed via the BOK Financial Network)
3. Pledge Establishment (Registration) Confirmation for securities deposited at depository institutions such as the Korea Depository & Clearing
③ The 'Deed of Assignment of Claims' according to Article 13, Paragraph 3 of the Guidelines shall be prepared using <Form No. 3-5>.
④ If the collateral provision application documents (including electronic notifications via the BOK Financial Network, etc.) contain errors too significant to review, they may be returned to the applying financial institution or the application may be rejected.

Article 13-2 (Minimum Amount of Credit Securities) The minimum amount of credit securities such as bills provided as collateral for loans by the Bank of Korea Loan Handling Manager to financial institutions shall be 100 million Won.

Article 14 (Results of Collateral Review)
① Collateral review results shall be notified to the applying financial institution, classified as collateral approval or collateral disapproval. The notification of collateral review results may be substituted by electronic notification via the BOK Financial Network. ② If collateral provision is approved, a Collateral Security Registration Book <Form No. 3-6> with registration numbers assigned to each collateral security shall be prepared and notified to the applying financial institution. ③ If collateral provision is disapproved, the details of the collateral securities and the reasons for disapproval shall be recorded in the Collateral Security Return Form <Form No. 3-7> and notified to the applying financial institution.

Article 15 (Collateral Management)
① The Bank of Korea Loan Handling Manager must manage the status of collateral securities and rediscounted bills acquired from financial institutions by identifying them by loan type, security type, and holding institution according to the Status of Acquired Collateral Securities and Rediscounted Bills <Form No. 3-8> on a monthly basis. ② The Bank of Korea Loan Handling Manager must manage separately the securities acquired as collateral for executing bill loans and the securities acquired as collateral for executing overnight current account loans and fund adjustment loans. ③ When a financial institution applies for a loan, the Bank of Korea Loan Handling Manager must confirm that the recognized value of the collateral securities according to Article 17 of the Guidelines is secured at an amount equal to or greater than the loan amount (including loan interest) before executing the loan. ④ The Bank of Korea Loan Handling Manager having jurisdiction over the head office of a financial institution must manage the recognized value of collateral securities to maintain an amount equal to or greater than the loan balance (including loan interest). ⑤ If the Bank of Korea Loan Handling Manager receives a Collateral (Pledge) Termination Application Form <Form No. 3-9> and Collateral (Pledge) Termination Application Schedule <Form No. 3-10> from the financial institution providing collateral, they may terminate the collateral registration mid-term within the range where the recognized value of the collateral securities maintains an amount equal to or greater than the loan balance (including loan interest). ⑥ If the Bank of Korea Loan Handling Manager receives a Collateral Bill Change Report <Form No. 3-11> from the financial institution providing collateral due to the repayment of all or part of the financial institution's claims related to the collateral bill, they must record and manage the changes to the collateral bill. ⑦ If the Bank of Korea Loan Handling Manager receives a Collateral Security Conversion Application Form <Form No. 3-12> and Collateral Security Conversion Application Schedule <Form No. 3-13> from a financial institution, they may allow the conversion of collateral securities within the range where the recognized value of the collateral securities maintains an amount equal to or greater than the relevant loan balance (including loan interest). ⑧ When returning collateral bills held by a financial institution to that financial institution, the Bank of Korea Loan Handling Manager may transfer them with an unsecured endorsement or allow the financial institution to directly cancel the endorsement of transfer to the Bank of Korea.

Article 15-2 (Evaluation of Collateral Securities) ① The Bank of Korea Loan Handling Manager evaluates the recognized value of collateral securities on each business day, considering market prices, etc. ② The market price in Paragraph 1 is calculated by taking the simple average of the prices provided by multiple credit rating companies registered with the supervisory authority on the business day prior to the evaluation day. However, if price information for the business day prior to the evaluation day cannot be used due to computer malfunctions, etc., the market price of the nearest business day shall be used as the basis.

Article 15-3 (Measures in Case of Insufficient Collateral) ① The Bank of Korea Loan Handling Manager having jurisdiction over the head office of a financial institution must immediately take measures to add collateral or convert from the surplus amount of other loan collateral for financial institutions whose recognized value of collateral securities is less than the loan balance (including loan interest) after the start of business on each business day. ② If a financial institution fails to supplement collateral by the end of the day according to Paragraph 1, the Bank of Korea Loan Handling Manager having jurisdiction over the head office of the financial institution may deduct the amount from the general current account of the financial institution at the Bank of Korea to recover the existing loan. However, if the general current account balance is insufficient, the existing loan may be recovered by disposing of collateral securities according to Article 17-2 of the Guidelines.

Article 15-4 (Notification of Credit Status of Credit Securities) Financial institutions that have provided credit securities such as bills as collateral must submit a Credit Status Report of Credit Securities <Form No. 3-14> regarding the lending status to the following persons to the Bank of Korea Loan Handling Manager by the 10th of the starting month of each quarter:

1. Major shareholders of the financial institution according to Article 2, Paragraph 1, Item 10 of the "Banking Act"
2. Subsidiaries, etc. according to Article 37 of the "Banking Act"
3. Companies in a affiliated relationship according to Article 2, Paragraph 3 of the "Monopoly Regulation and Fair Trade Act"

Article 16 (Inspection of Securities Held by Financial Institutions) ① If financial institutions hold collateral securities in physical form according to Article 19, Paragraph 2 of the Guidelines, the Bank of Korea Loan Handling Manager must conduct an inspection of the held securities at least once every six months and report the results to the Director of the Financial Business Bureau. ② The Director of the Financial Business Bureau may specify the timing of the inspection in Paragraph 1 to conduct inspections of held securities for all financial institutions simultaneously.

Section 2 Bill Loans

Article 17 (Execution of Bill Loans)
① When executing a bill loan, the Bank of Korea Loan Handling Manager must receive a Loan Bill <Form No. 3-15> and a Loan Application Form <Form No. 3-16> from the applying financial institution and verify their eligibility. However, the loan bill may be submitted as an electronic bill according to the "Act on Issuance and Distribution of Electronic Bills," and the loan application form may be submitted via electronic notification through the BOK Financial Network or an electronic storage device. ② The Bank of Korea Loan Handling Manager may simultaneously recover loan funds and execute loans if the sum of the general current account balance of the financial institution after executing the bill loan and the amount of overnight current account loans executable according to Article 19 is equal to or greater than the existing bill loan amount to be recovered (including loan interest).

Article 18 (Recovery of Bill Loans)
① The Bank of Korea Loan Handling Manager recovers bill loan funds by deducting them from the general current account of the financial institution on the maturity date. However, if the financial institution submits a Loan Fund Early Repayment Application Form <Form No. 3-17> to repay the bill loan funds before the maturity date, they are recovered immediately. ② If the Bank of Korea Loan Handling Manager receives partial repayment of bill loan funds, they must record and manage the changes in the loan bill. If full repayment of bill loan funds is received, they must clarify the exchange relationship of the bill via the Loan Bill Return Register, etc., and then return the loan bill.

Section 3 Overnight Current Account Loans

Article 19 (Execution of Overnight Current Account Loans) ① The Bank of Korea Loan Handling Manager automatically executes overnight current account loans if there is a request for payment or settlement exceeding the amount deposited in the general current account or payment-specific current account of a financial institution from the start time to the end time of fund transfers via the BOK Financial Network as defined in Article 13, Paragraph 1 of the Settlement Guidelines (including cases where the operation time of fund transfers is changed according to Paragraph 4 of the same Article). ② The initial utilization limit ratio of overnight current account loans for each current account of a financial institution is 0.5. If the utilization limit ratio is changed, a Change of Utilization Limit Ratio Application Form for Overnight Current Account Loans and Fund Adjustment Loans <Form No. 3-25> must be submitted to the Director of the Financial Business Bureau. However, the application documents may be submitted via electronic notification through the BOK Financial Network or an electronic storage device.

Article 20 (Recovery of Overnight Current Account Loans) ① If a deposit occurs in the current account of a financial institution that received overnight current account loan support, the Bank of Korea Loan Handling Manager recovers the overnight current account loan funds (including loan interest) by deducting them from the current account. ② If a financial institution fails to repay the overnight current account loan funds by 20:00, they must notify the Bank of Korea Loan Handling Manager of their repayment plan by 20:10 (including notification by telephone). ③ If a financial institution fails to repay the overnight current account loan funds by 20:00, the Director of the Financial Business Bureau and the Director of the Financial Settlement Bureau may recover the overnight current account loans by deducting them from the general current account or payment-specific current account of the institution. ④ If a financial institution that received overnight current account loan support fails to repay the overnight current account loan funds (including loan interest) by the end time of fund transfers for the repayment of overnight current account loans as defined in Article 13, Paragraph 2 of the Settlement Guidelines, the Bank of Korea Loan Handling Manager converts the unpaid amount into a fund adjustment loan to recover it. In this case, the processing result is notified to the financial institution, which may be done via electronic notification through the BOK Financial Network. ⑤ If the Bank of Korea Loan Handling Manager determines that the delay in repayment of overnight current account loan funds (including loan interest) is due to unavoidable circumstances such as delayed deposits from other financial institutions, they may request the Director of the Financial Settlement Bureau to extend the operation time of the BOK Financial Network.

Section 4 Fund Adjustment Loans

Article 21 (Execution of Fund Adjustment Loans) ① The Bank of Korea Loan Handling Manager executes fund adjustment loans from the general current account of financial institutions.
② When executing a fund adjustment loan, the Bank of Korea Loan Handling Manager must receive a Fund Adjustment Loan Application Form <Form No. 3-18>. However, if a fund adjustment loan is executed to recover overnight current account loan funds (including loan interest) according to Article 20, Paragraph 4, the Fund Adjustment Loan Application Form may not be received. ③ The Fund Adjustment Loan Application Form may be submitted via electronic notification through the BOK Financial Network or an electronic storage device. ④ The Fund Adjustment Loan Application Form must be received within 10 minutes after the end time of fund transfers for the repayment of overnight current account loans as defined in Article 13, Paragraph 2, Item 1 of the Settlement Guidelines. ⑤ If the general current account balance of a financial institution after executing a fund adjustment loan becomes equal to or greater than the existing fund adjustment loan amount to be recovered (including loan interest), the Bank of Korea Loan Handling Manager may simultaneously recover loan funds and execute loans.

Article 22 (Recovery of Fund Adjustment Loans) The Bank of Korea Loan Handling Manager recovers fund adjustment loan funds (including loan interest) by deducting them from the general current account of the financial institution on the maturity date. However, if the loan period is two or more business days and the financial institution submits a Loan Fund Early Repayment Application Form <Form No. 3-17> to repay the fund adjustment loan funds (including loan interest) before the maturity date, they are recovered immediately.

Section 5 Commercial Bill Rediscount

Article 23 (Execution of Rediscount)
① When executing a commercial bill rediscount, the Bank of Korea Loan Handling Manager must receive a Commercial Bill Rediscount Application Form <Form No. 3-20> attached with the rediscount target bill and the Commercial Bill Eligibility Recognition and Borrowing Security Schedule <Form No. 3-19> from the applying financial institution and review the eligibility of the rediscount target bill. However, the application documents may be substituted by electronic notification through the BOK Financial Network or magnetic tape. ② The Bank of Korea Loan Handling Manager stamps "Eligibility Recognized" on rediscount bills and keeps them, and returns ineligible bills to the applying financial institution via the Commercial Bill Rediscount Return Form <Form No. 3-21>.

Article 24 Deleted <October 11, 2012>

Article 25 (Recovery of Rediscount Bill Funds) The funds for rediscount bills are recovered through bill exchange on the maturity date of the rediscount bill. However, if the financial institution submits a Rediscount Bill Redemption Request Form <Form No. 3-23> to redeem the rediscount bill before the maturity date, they are recovered immediately.

Section 6 Loan Information Management

Article 26 (Classification and Collection of Loan Information) ① Loan information refers to information obtained by the Bank of Korea Loan Handling Manager from internal departments of the Bank of Korea or external institutions in connection with loan business to financial institutions, or information produced internally. ② Loan information is exchanged among Bank of Korea Loan Handling Managers and utilized for loan review business, classified as follows:

1. Loan Restriction Information: Information on persons subject to registration of overdue information and financial order disturbance information according to the "General Credit Information Management Regulations" of the Korea Credit Bureau, companies belonging to the main debtor group, large corporations, and other loan-restricted companies, which requires restrictive measures such as ineligibility, exclusion from loan records, or reduction of loan limits according to the content of the information.
2. Loan Caution Information: Information on companies that have violated regulations related to Bank of Korea loans and companies to which the SMEs deferral period applies, which requires careful review of the review business through methods such as requesting additional detailed data and confirmation from the relevant financial institution according to the content of the information.
   ③ Financial institutions intending to receive financial intermediary support loans from the Bank of Korea must frequently check for changes in the company size, company name, and business registration number of companies related to financial intermediary support loans and submit the results to the Director of the Financial Business Bureau by the 10th of each month via the Company Information Change Status Report Form <Form No. 3-24>.

Article 27 (Management of Loan Information) ① The Bank of Korea Loan Handling Manager must actively strive to collect and manage loan information within their jurisdiction, and to exchange and utilize it among loan handling managers. ② In addition to the business in Paragraph 1, the Director of the Financial Business Bureau is responsible for the following information management business:

1. Determination of the types of information to be collected and utilization standards
2. Determination of computer processing procedures for loan information
3. Determination of matters related to information provision, such as publication and distribution of information materials in book form
   ③ The Bank of Korea Loan Handling Manager must store information materials according to the "Regulations on Documents and Records," etc., and frequently inspect the information content to ensure that necessary information is not incorrect or missing.

Article 28 (Centralized Management of Loan Information) The Bank of Korea Loan Handling Manager must process loan information according to Article 26 in accordance with the Centralized Management Standards for Loan Information <Table 1>.

Article 29 (Utilization of Loan Information) ① When inspecting already handled loans, verifying the eligibility of applied loans and collateral securities, executing loans, or reviewing the loan handling records of financial institutions, the Bank of Korea Loan Handling Manager utilizes the loan information of the parties to collateral securities or rediscount target bills as follows:

1. Loan Restriction Information: Utilized according to the Loan Information Utilization Standards <Table 2> for measures such as ineligibility, exclusion from loan records, and reduction of loan limits.
2. Loan Caution Information: Utilized for detailed review by referencing information content automatically output or retrieved by computer.
   ② The Director of the Financial Business Bureau may utilize materials on loan information for information exchange with external institutions.

Article 30 (Prohibition of Use of Loan Information for Purposes Other Than Specified) The information centralized and utilized according to this Section shall not be used for other purposes unrelated to the loan business of the Bank of Korea. However, this does not apply if permitted by law or if the Director of the Financial Business Bureau deems it necessary.

Chapter 4 Calculation of Deposit and Loan Interest and Delayed Compensation

Article 31 (Receipt of Loan Interest)
① Loan interest is collected by deducting it from the general current account of the relevant financial institution according to each loan type as follows:

1. Bill Loans: Bill Loan Interest Calculation Form <Form No. 4-1>
2. Overnight Current Account Loans: Overnight Current Account Loan Interest Calculation Form <Form No. 4-2>
3. Fund Adjustment Loans: Fund Adjustment Loan Interest Calculation Form <Form No. 4-3>
   ② the Bill Loan Interest Calculation Form, Overnight Current Account Loan Interest Calculation Form, and Fund Adjustment Loan Interest Calculation Form shall be delivered to the relevant financial institution, but may be substituted by electronic notification via the BOK Financial Network.

Article 32 (Payment of Fund Adjustment Deposit Interest) ① Fund adjustment deposit interest is paid by depositing it into the general current account of the relevant financial institution according to the Fund Adjustment Deposit Interest Calculation Form by Financial Institution <Form No. 4-4>. ② The Fund Adjustment Deposit Interest Calculation Form shall be delivered to the relevant financial institution, but may be substituted by electronic notification via the BOK Financial Network.

Article 32-2 (Payment of Currency Stabilization Account Deposit Interest) ① Currency stabilization account deposit interest is paid by depositing it into the general current account of the relevant financial institution according to the Currency Stabilization Account Deposit Interest Calculation Form by Financial Institution <Form No. 4-4-1>. ② The Currency Stabilization Account Deposit Interest Calculation Form shall be delivered to the relevant financial institution, but may be substituted by electronic notification via the BOK Financial Network.

Article 33 (Imposition of Delayed Compensation) ① If a financial institution fails to repay loan funds by the prescribed deadline or if the recovery of loan funds according to Article 16, Paragraph 2 of the Guidelines is delayed, the Bank of Korea Loan Handling Manager imposes delayed compensation. ② The delayed compensation according to Article 23 of the Guidelines is calculated according to the following formula:
<Formula> Delayed Repayment Amount × (Interest Rate of Bank of Korea Fund Adjustment Loans + 1 percentage point) × Number of Delayed Days (Number of days from maturity date to actual repayment date, excluding the end date) ÷ 365 (366 in leap years) ③ If delayed compensation is related to fund adjustment loans, it is reflected in the fund adjustment loan interest account; if related to other loans, it is reflected in the bill loan interest account. ④ Delayed compensation is processed in the same manner as bill loan interest according to the Delayed Compensation Calculation Form by Financial Institution <Form No. 4-5>.

Chapter 5 Supplementary Provisions

Article 34 (Issuance of Balance Confirmation) When a transaction institution requests confirmation of the balance of deposits or loan funds, the Bank of Korea Deposit and Loan Handling Manager shall receive the Deposit/Loan Balance Confirmation Request Form <Form No. 5-1>, compare it with relevant ledgers or balance registers, and issue the confirmation.

Article 35 (Physical Inspection of Loan Bills) If the Bank of Korea Loan Handling Manager holds physical loan bills (excluding electronic bills) according to Article 17, they must inspect them at least twice a month according to the Loan Bill Physical Inspection Form <Form No. 5-2>. However, the number of inspections may include physical inspections conducted by the Audit Office.

Article 36 (Review of Loan Handling Records Subject to Calculation of Financial Intermediary Support Loan Limits) ① The Bank of Korea Loan Handling Manager shall receive the following loan handling record reports prepared according to the Writing Guidelines for New Loan Handling Records Subject to Calculation of Financial Intermediary Support Loan Limits <Table 3> from financial institutions, review whether they violate relevant regulations, and use the forms in Items 1 through 5 for reviews related to new handling records, and the forms in Items 6 and 7 for reviews related to changes in already reported handling records.

1. New Handling Record Report on Trade Finance, New Growth/Job Support Loans (Summary Table) <Form No. 5-3>
2. Trade Finance Handling Schedule <Form No. 5-4 to 5-9>
3. SME Loan Stabilization (Small/Small-scale) Loan Handling Record Schedule (T2) <Form No. 5-11>
4. New Growth/Job Support Loan Handling Record Report <Form No. 5-11-1>
5. SME Temporary Special Support Loan Handling Record Schedule (T0) <Form No. 5-11-4>
6. Change Report on Trade Finance, New Growth/Job Support, and SME Loan Stabilization (Equipment) Loan Handling Records <Form No. 5-12>
7. Change Schedule on Trade Finance, New Growth/Job Support, and SME Loan Stabilization (Equipment) Loan Handling Records <Form No. 5-13>
   ② In connection with the review in Paragraph 1, the Bank of Korea Loan Handling Manager may request the relevant financial institution to submit supplementary materials (including requests by telephone) or send the Trade Finance, New Growth/Job Support, and SME Loan Stabilization (Equipment) Loan Review Related Inquiry Form <Form No. 5-14-1> or the SME Loan Stabilization (Small/Small-scale) and Limit Retention Portion Loan Review Related Inquiry Form (T4) <Form No. 5-14-2> to request explanations, etc. ③ The Director of the Financial Business Bureau may request financial institutions to submit the Financial Intermediary Support Loan Handling Record Balance Report <Form No. 5-17> in connection with the review in Paragraph 1. ④ If a financial institution refuses the request in Paragraph 2 or delays the submission of the Action Result on Supplementary Materials or Inquiry Forms <Form No. 5-15-1 or Form No. 5-15-2>, the Bank of Korea Loan Handling Manager may exclude the relevant loan handling records from the loan handling records subject to the calculation of financial intermediary support loan limits. ⑤ The Bank of Korea Loan Handling Manager must notify the Bank of Korea Loan Handling Manager having jurisdiction over the head office of the financial institution of the final review result of the loan handling content of the financial institution, and the Bank of Korea Loan Handling Manager who receives this notification shall take measures according to Article 37 for loan funds that do not comply with relevant regulations.

Article 37 (Sanctions)
① The Bank of Korea Deposit and Loan Handling Managers may impose one or more sanctions for each sanction cause as defined in each of the following items on financial institutions. In addition, the Bank of Korea Deposit and Loan Handling Managers may request corrections or issue warnings to the financial institutions subject to sanctions.

1. Immediate recovery of loan funds supported excessively or improperly
2. Reduction of loan limits by multiples defined in <Table 4> for the amount of loan funds supported excessively or improperly
3. Reduction of the entire loan limit within 3 months if documents submitted to the bank regarding financial intermediary support loans are forged or altered
4. Imposition of delayed compensation according to the formula in Article 33 according to the period of use or disposal if collateral securities or rediscount bills entrusted for collection are used or disposed of for other purposes
5. Suspension of all or part of transactions for a period determined by the Bank of Korea Deposit and Loan Handling Manager if any of the following occurs (for loan transactions, transaction suspension may be distinguished by financial intermediary support loans, overnight current account loans, and fund adjustment loans):
   a. Violation of bank regulations, instructions, or transaction agreements b. Obstruction of the smooth performance of other bank deposit and loan business
6. Termination of all or part of the transaction agreement if any of the following occurs:
   a. Deterioration of management causing obstacles to the safety of the entire financial system b. Disturbance of financial order due to violation of bank regulations, instructions, or transaction agreements
   c. Occurrence of the causes in each item of Item 5 again within 3 years despite the sanction measures in Item 5
   ② If the Director of the Monetary Policy Bureau notifies the Bank of Korea Loan Handling Manager of the interest rate to be added to the "Interest Rates for Deposits and Loans to Financial Institutions of the Bank of Korea" along with the financial institution, loan type, and application period for the application of penalty interest rates according to Article 10, Paragraph 2 of the "Bank of Korea Financial Institution Loan Guidelines," the Bank of Korea Loan Handling Manager shall execute this. ③ If the Bank of Korea Loan Handling Manager imposes sanction measures according to Paragraphs 1 and 2 on a financial institution, they must report the sanction content of the previous quarter to the Director of the Financial Business Bureau by the 5th of the starting month of each quarter via the Sanction Measure Report Form <Form No. 5-16>. ④ The Director of the Financial Business Bureau notifies the Director of the Monetary Policy Bureau of the loan limit reduction amounts according to Items 2 and 3 of Paragraph 1 so that they can be reflected in the allocation of financial intermediary support loan limits for each program set for each financial institution according to Article 11 of the "Bank of Korea Financial Institution Loan Regulations" and Article 4 of the "Bank of Korea Financial Institution Loan Guidelines."

Supplementary Provisions <December 1, 1994> These Procedures shall take effect from January 1, 1995. However, Article 7 shall take effect from the operation date of the Bank of Korea Financial Settlement Network.

Supplementary Provisions <May 19, 1995>
These Procedures shall take effect from July 1, 1995.

Supplementary Provisions <July 14, 1995>
These Procedures shall take effect from August 1, 1995.

Supplementary Provisions <November 1, 1995> These Procedures shall take effect from November 1, 1995.

Supplementary Provisions <December 22, 1995> These Procedures shall take effect from January 1, 1996.

Supplementary Provisions <February 5, 1996> These Procedures shall take effect from March 2, 1996.

Supplementary Provisions <March 16, 1996> These Procedures shall take effect from March 25, 1996.

Supplementary Provisions <June 3, 1996>
These Procedures shall take effect from July 1, 1996.

Supplementary Provisions <December 20, 1996> ① (Effective Date) These Procedures shall take effect from December 31, 1996.
② (Transitional Measures) Transaction target institutions for current account and loan transactions with the Bank of Korea must submit the documents in Article 2, Paragraph 1, Items 3 through 6 within 3 months from the effective date of these Procedures.

Supplementary Provisions <December 22, 1998> These Procedures shall take effect from January 2, 1999.

Supplementary Provisions <July 27, 1999>
These Procedures shall take effect from August 2, 1999.

Supplementary Provisions <May 10, 2000>
These Procedures shall take effect from May 22, 2000.

Supplementary Provisions <September 22, 2000> These Procedures shall take effect from September 30, 2000.

Supplementary Provisions <December 29, 2000> These Procedures shall take effect from January 2, 2001.

Supplementary Provisions <January 11, 2001> These Procedures shall take effect from February 12, 2001.

Supplementary Provisions <March 23, 2002> These Procedures shall take effect from April 25, 2002. However, Article 2 shall take effect from April 1, 2002.

Supplementary Provisions <July 23, 2002>
These Procedures shall take effect from August 1, 2002.

Supplementary Provisions <August 14, 2002> These Procedures shall take effect from October 1, 2002.

Supplementary Provisions <May 26, 2003>
These Procedures shall take effect from October 15, 2002.

Supplementary Provisions <May 31, 2004>
① (Effective Date) These Procedures shall take effect from June 1, 2004.
② (Transitional Measures) Transaction agreements for deposit and loan transactions concluded between financial institutions trading with branches belonging to regional banks and the regional bank heads shall be deemed to have been concluded with the branch heads.

Supplementary Provisions <September 7, 2004> These Procedures shall take effect from September 8, 2004.

Supplementary Provisions <December 24, 2004> These Procedures shall take effect from January 3, 2005.

Supplementary Provisions <October 28, 2005> These Procedures shall take effect from November 1, 2005.

Supplementary Provisions <May 22, 2006>
These Procedures shall take effect from June 1, 2006.

Supplementary Provisions <June 20, 2006>
These Procedures shall take effect from September 1, 2006.

Supplementary Provisions <November 2, 2006> These Procedures shall take effect from November 6, 2006.

Supplementary Provisions <May 29, 2007>
Article 1 (Effective Date) These Procedures shall take effect from June 7, 2007.
Article 2 (Transitional Measures) For cases where the cause for issuance of the total limit target review related inquiry form occurred before May 31, 2007, the previous procedures shall apply.

Supplementary Provisions <November 21, 2007> These Procedures shall take effect from December 3, 2007.

Supplementary Provisions <November 23, 2007> These Procedures shall take effect from December 3, 2007.

Supplementary Provisions <January 28, 2008> ① (Effective Date) These Procedures shall take effect from March 7, 2008.
② (Transitional Measures) The previous procedures shall apply to loans handled before the effective date of these Procedures.

Supplementary Provisions <October 29, 2008> These Procedures shall take effect from November 3, 2008.

Supplementary Provisions <January 28, 2009> These Procedures shall take effect from February 9, 2009.

Supplementary Provisions <March 31, 2009> These Procedures shall take effect from April 1, 2009.

Supplementary Provisions <April 6, 2009>
① (Effective Date) These Procedures shall take effect from a date separately determined by the Director of the Financial Settlement Bureau.
<Effective from April 27, 2009, by Approval of Bureau Chief, Payment Business Team-600 (April 20, 2009)> ② (Transitional Measures) Fund adjustment deposit transaction agreements concluded between the Bank of Korea and transaction target institutions before the effective date of these Procedures shall be deemed to have been concluded according to these Procedures. ③ (Transitional Measures) Current account transactions with transaction target institutions that do not open payment-specific deposit accounts shall follow the previous current account transaction agreements notwithstanding the amendment of these Procedures. However, in the previous current account transaction agreements, "Bank of Korea Financial Settlement Network" in Articles 2, 4, 5, 7, and 11 shall be "Bank of Korea Financial Settlement Network," and "Securities Depository & Clearing" in Article 4 shall be "Korea Depository & Clearing."

Supplementary Provisions <April 22, 2009> These Procedures shall take effect from April 27, 2009.

Supplementary Provisions <May 25, 2009>
① (Effective Date) These Procedures shall take effect from June 1, 2009.
② (Transitional Measures) Current account transaction agreements concluded between the Bank of Korea and transaction target institutions before the effective date of these Procedures shall be deemed to have been concluded according to these Procedures.

Supplementary Provisions <December 17, 2009> These Procedures shall take effect from January 1, 2010.

Supplementary Provisions <September 14, 2010> ① (Effective Date) These Procedures shall take effect from October 1, 2010.
② (Transitional Measures) Current account transactions with transaction target institutions that do not open currency stabilization accounts shall follow the previous current account transaction agreements notwithstanding the amendment of these Procedures. However, Item 12 shall be added to Article 4, Paragraph 4 of the previous current account transaction agreements.

Supplementary Provisions <July 27, 2012>
These Procedures shall take effect from July 30, 2012.

Supplementary Provisions <October 11, 2012> These Procedures shall take effect from October 12, 2012.

Supplementary Provisions <May 16, 2013>
These Procedures shall take effect from May 20, 2013.

Supplementary Provisions <February 7, 2014> These Procedures shall take effect from February 10, 2014.

Supplementary Provisions <March 27, 2014> These Procedures shall take effect from April 1, 2014.

Supplementary Provisions <July 21, 2014>
These Procedures shall take effect from August 7, 2014. However, the amendment provisions regarding "Korea Depository & Clearing" in Article 4, Paragraph 2, Item 1 shall take effect from the date the Korea Depository & Clearing moves its head office to a local area.

Supplementary Provisions <November 24, 2014> These Procedures shall take effect from December 1, 2014.

Supplementary Provisions <April 28, 2015> These Procedures shall take effect from May 1, 2015.

Supplementary Provisions <February 25, 2016> These Procedures shall take effect from February 26, 2016.

Supplementary Provisions <April 7, 2016>
These Procedures shall take effect from April 11, 2016.

Supplementary Provisions <April 5, 2017>
These Procedures shall take effect from April 5, 2017.

Supplementary Provisions <September 21, 2017> These Procedures shall take effect from September 21, 2017.

Supplementary Provisions <February 9, 2018> These Procedures shall take effect from April 23, 2018.

Supplementary Provisions <November 21, 2018> These Procedures shall take effect from November 23, 2018.

Supplementary Provisions <October 17, 2019> These Procedures shall take effect from October 21, 2019. However, the amendment provisions of Article 36, Table 4, Form No. 5-11, Form No. 5-14-2, and Form No. 5-15-2 shall take effect from November 13, 2019.

Supplementary Provisions <March 27, 2020> These Procedures shall take effect from April 1, 2020. However, the amendment provisions of Article 36, Form No. 5-11-2, Form No. 5-14-2, and Form No. 5-15-2 shall take effect from April 10, 2020.

Supplementary Provisions <September 11, 2020>
Article 1 (Effective Date) These Procedures shall take effect from a date separately determined by the Director of the Financial Settlement Bureau.
Article 2 (Transitional Measures) Notwithstanding the amendment of Article 2, Paragraph 4, the previous regulations shall apply to institutions that have concluded current account transaction agreements at the time of the effective date of these Procedures.

Supplementary Provisions <October 12, 2020> These Procedures shall take effect from October 12, 2020.

Supplementary Provisions <2021. 7. 2>
These procedures shall take effect from July 5, 2021.

Supplementary Provisions <2022. 4. 15>
These procedures shall take effect from April 18, 2022.

Supplementary Provisions <2023. 2. 20>
These procedures shall take effect from February 27, 2023.

Supplementary Provisions <2023. 3. 15>
These procedures shall take effect from April 1, 2023.

Supplementary Provisions <2023. 7. 10>
These procedures shall take effect from July 11, 2023.

Supplementary Provisions <2023. 12. 28>
These procedures shall take effect from January 1, 2024.

Supplementary Provisions <2024. 1. 19>
These procedures shall take effect from February 1, 2024.

Supplementary Provisions <2024. 7. 23>
These procedures shall take effect from September 1, 2024.

Supplementary Provisions <2025. 7. 24>
These procedures shall take effect from July 24, 2025. However, the amendments regarding the application of penalty interest rates and enforcement under Article 37(2) shall take effect from January 1, 2026.

Supplementary Provisions <2026. 3. 26>
These procedures shall take effect from March 30, 2026.

Supplementary Provisions <2026. 5. 27>
These procedures shall take effect from June 1, 2026.

Supplementary Provisions <2026. 8. 27>
These procedures shall take effect from a date separately determined by the Director of the Financial Business Bureau.
<Effective from September 21, 2026, pursuant to approval by the Director of the Deposit and Loan Business Team-1690 (2026.9.17)>.

<Appendix 1> Standards for Centralized Management of Loan Information

Standards for Centralized Management of Loan Information

Category | Information Content | Information Manager | Information Source | Centralization Timing | Centralization Method --- | --- | --- | --- | --- | --- Loan Restriction Information | Credit transaction suspension information due to overdue payments, etc. (Target persons, Financial order violation information targets 1)) | Director of Financial Business Bureau, Bank of Korea | Korea Credit Information Inc. | Daily | Computer network transmission Current account suspension companies | Director of Handling Branch, Bank of Korea | Korea Financial Data Exchange | Daily | Computer network transmission Companies belonging to the main debtor group | Director of Financial Business Bureau, Bank of Korea | Financial Supervitory Service | As needed | Written Large enterprises 2) | Director of Handling Branch, Bank of Korea | Financial institutions, etc. 3) | As needed | Written Closed companies | Director of Financial Business Bureau, Bank of Korea | National Tax Service | Monthly | Written Other loan-restricted companies | Director of Handling Branch, Bank of Korea | Financial institutions | As needed | Written Loan Caution Information | Companies violating Bank of Korea loan-related regulations | Director of Handling Branch, Bank of Korea | Financial institutions | As needed | Written Companies applying for SME deferral period | Director of Handling Branch, Bank of Korea | Financial institutions | As needed | Written

Notes:

1. Classification according to the credit information management standards of the Korea Credit Information Inc.'s "General Credit Information Management Regulations"
2. Companies other than SMEs as defined in Article 2 of the "Small and Medium Business Act" and Article 3 of the Enforcement Decree of the same Act
3. Including the Small and Medium Business Promotion Service and the Fair Trade Commission

<Appendix 2> Standards for Utilization of Loan Information

Standards for Utilization of Loan Information

Category | Information Content | Utilization Standards --- | --- | --- Financial Intermediary Support Loan Related Financial Institution Loans | Bank of Korea Loan Collateral Securities Loan Restriction Information | Final Default Transaction Counterparties 1) (Current account suspension companies) | Loan performance excluded, loan limit reduced | Ineligible, Collateral release (Redemption measure) Credit transaction suspension information targets due to overdue payments, etc., who are not final default transaction counterparties, Financial order violation information targets 1) | No restriction | Ineligible Large enterprises 2)3) and companies belonging to the main debtor group 3) | Loan performance excluded, loan limit reduced | No restriction Closed companies | Loan performance excluded, loan limit reduced | Ineligible, Collateral release (Redemption measure) Other loan-restricted companies | Measures taken according to violation content | Measures taken according to violation content

Notes:

1. Classification according to the credit information management standards of the Korea Credit Information Inc.'s "General Credit Information Management Regulations"
2. Companies other than SMEs as defined in Article 2 of the "Small and Medium Business Act" and Article 3 of the Enforcement Decree of the same Act
3. Loans handled before being selected as a company belonging to the main debtor group or before converting to a large enterprise are recognized as loan performance

<Appendix 3> Guidelines for Preparing Reports on New Loan Handling Performance (Including Changes) Subject to Financial Intermediary Support Loan Limit Calculation

Guidelines for Preparing Reports on New Loan Handling Performance (Including Changes) Subject to Financial Intermediary Support Loan Limit Calculation

1. Application Method
   o The handling performance report shall be submitted to the Bank of Korea handling branch (however, for financial institutions submitting the handling performance report via M/T, to the Bank of Korea IT Strategy Bureau) by 09:30 on the third business day from the new loan handling date (for reporting changes in handling performance, from the change processing date). o In the case of submission via file transmission through the Bank of Korea Financial Network (BOK-Wire+), it may be submitted to the Bank of Korea IT Strategy Bureau by 08:30 on the third business day from the new loan handling (for reporting changes in handling performance, from the change processing date).

2. Preparation Method
   o A summary table and a detailed handling table shall be prepared for the new loan handling performance* subject to the financial intermediary support loan limit calculation. For loan categories with no new handling performance*, "0" shall be entered in the amount column of the "Report on New Loan Handling Performance* Subject to Financial Intermediary Support Loan Limit Calculation (Summary Table)" form, and the detailed handling table* shall not be prepared. o The detailed handling table* shall be prepared by fund type. o The summary table of the detailed handling table* form shall specify the total number of transactions and total amount for handling amounts under 10 million won and 10 million won or more, respectively; however, when transmitting the detailed handling table via the Bank of Korea Financial Network, the summary table shall not be prepared. The detailed handling table* form's detail section shall be prepared with reference to the footnotes of the respective form.

• Including changes

<Appendix 4> Limit Reduction Multipliers by Violation Cause

Limit Reduction Multipliers by Violation Cause

Violation Cause	Limit Reduction Multiplier
Missing or delayed reporting of mid-term repayment of loan	Within 3.5 times Loans to large enterprises 1) and companies belonging to the main debtor group

Notes:
1) Companies other than SMEs as defined in Article 2 of the "Small and Medium Business Act" and Article 3 of the Enforcement Decree of the same Act; however, in the case of medium-sized enterprises as defined in Article 2 of the "Special Act on the Growth and Competitiveness Enhancement of Medium-Sized Enterprises" and Article 2 of the Enforcement Decree thereof, the reduction is within 2 times.
2) In cases where the financial institution justifies the closure of micro/small self-employed persons who benefited from SME Loan Stabilization (Micro) Loans or the delay (or retroactive application) of closure reporting for companies, the reduction is within 1 time from the registered closure date with the National Tax Service to the delay (or retroactive application) reporting date.

<Appendix Form 1-1> Loan Transaction Agreement

LOAN TRANSACTION AGREEMENT

Year Month Day
To the Bank of Korea

Applicant: Address
Name
Representative (Seal)

I hereby covenant to comply with the Bank of Korea Act, the Enforcement Decree thereof, all loan-related regulations of the Bank of Korea, and the following clauses in my loan transactions with your bank.

Article 1 (Comprehensive Collateral) All collateral already provided by me to your bank and all collateral provided in the future shall be comprehensive collateral for all my debts, regardless of whether the collateral is provided before or after the debt it secures, other than the debt secured by that collateral.

Article 2 (Debt Recovery) Your bank shall immediately offset and recover my debts that have matured, excess loan amounts due to my fault, or charges related to my debts, against my claims such as current account deposits, even without my expression of intent. If your bank deems it necessary for the preservation of its claims, such as in cases where the benefit of time is lost, it may offset claims and debts regardless of their maturity. Your bank shall notify me in writing of the contents thereof.

Article 3 (Collateral Supplement) ① If the value of the collateral provided by me to your bank falls below the standard amount determined by your bank, or if your bank recognizes that it is insufficient due to depreciation and requests supplementation, I shall immediately supplement the corresponding collateral. If I fail to do so, your bank may immediately recover all or part of the loan, even before the loan maturity.
② If I fail to perform my debt to your bank, your bank may dispose of the collateral at any time without going through legal procedures, using the method, timing, and price determined by your bank, offset all costs from the proceeds, and apply the remainder to repayment. If the amount is insufficient, I shall immediately make additional repayment. ③ When I have repaid all or part of my claims related to bills provided as collateral to your bank, I shall immediately report this to your bank, and if the collateral becomes insufficient accordingly, I shall immediately repay the related loans.

Article 4 (Cost Burden) I shall bear the costs necessary for the storage and management of the collateral provided by me.

Article 5 (Risk Burden) ① If a bill issued, accepted, or endorsed by me is invalid as a bill because it does not meet the requirements for a bill, or if the bill is lost or destroyed due to reasons not attributable to your bank, such as natural disasters, I shall bear the responsibility for payment of the debt and interest.
② If your bank conducts transactions after recognizing that the signature, seal, or nameplate of a bill or other document matches the pre-reported one, I shall bear any losses arising from forgery, alteration, or other accidents, even if they occurred. ③ I shall bear any losses arising from computer failures, electronic notification errors, etc., in connection with loan transactions, provided that your bank has no intent or gross negligence.

Article 6 (Loss of Benefit of Time) ① If your bank recognizes that I have failed to perform any of my debts to your bank or that there is a concern that I will fail to perform, the benefit of time for that debt, as well as other debts, shall be lost, and I shall immediately repay the debts even without a separate claim from your bank.
② The case "where your bank recognizes that there is a concern that I will fail to perform the debt" specified in Paragraph 1 includes any of the following:

1. When an application for rehabilitation or bankruptcy proceedings against me is filed, or a transaction suspension order is issued by the Bill Exchange.
2. When I am recognized as having suspended payment of deposits, etc., due to business closure or other reasons.
3. When I am subject to loan restriction measures according to your bank's loan-related regulations.
4. When my credit is significantly deteriorated due to the commencement of liquidation proceedings, merger with a loss-making company, bankruptcy of a trading company, or occurrence of legal disputes affecting company management.
   ③ Even if I lose the benefit of time for my debts to your bank according to Paragraphs 1 and 2, if your bank clearly expresses its intent or continues normal transactions such as the execution of similar loans or receipt of interest/late damages, the benefit of time for that debt or debts designated by your bank shall be restored from that time.

Article 7 (Interest and Discount Fees, etc.) I shall pay interest, discount fees, and commissions to your bank in the manner determined by your bank in connection with my loan transactions with your bank.

Article 8 (Late Damages) If I fail to repay my debts to your bank by the prescribed deadline, I shall pay late damages at the rate determined by your bank.

Article 9 (Redemption) If your bank recognizes that the drawee of a bill provided as collateral or entrusted for rediscount, or other bill parties, has suspended or is likely to suspend payment, I shall provide substitute collateral or redeem the bill as requested by your bank. If I fail to comply, your bank may handle it according to Article 2, even before the bill maturity.

Article 10 (Exemption from Drawing Protest) I am exempt from drawing a protest even if acceptance or payment is refused for bills issued or endorsed by me.

Article 11 (Reporting Matters) ① I shall pre-report the name, representative, address, and seal to be used for loan transactions in the format determined by your bank. This also applies to transactions conducted by an agent.
② If there are changes to the reported contents in Paragraph 1, I shall immediately report the changes in writing, and until such written report is received, your bank may process them as if no changes occurred.

Article 12 (Repayment and Recovery) ① If I have provided bills acquired through loans or discounts to your bank as collateral or for rediscount, and I have repaid all or part of my claims against those bills, I shall immediately deposit the corresponding amount of your bank's claims or allow your bank to deduct it from my current account deposit account.
② If I fail to repay the one-day current account loan supported by your bank by the prescribed repayment deadline, your bank may convert the unpaid amount into a fund adjustment loan and recover it according to your bank's regulations, even without my separate request. ③ When unpaid one-day current account loans are converted into fund adjustment loans according to Paragraph 2, all collateral already provided or subsequently provided by me to your bank to secure my debts shall also secure the converted fund adjustment loan amount.

Article 13 (Termination or Suspension of Transaction Agreement) ① If I wish to terminate this agreement, I shall apply in writing to your bank in advance.
② Your bank may terminate this agreement or suspend transactions for a period determined by your bank if I violate this agreement or your bank's loan-related regulations, or fail to comply with your bank's measures according to your bank's loan transaction-related regulations. ③ Your bank may terminate this agreement after notifying me in writing in advance if your bank determines that I have not conducted transactions according to this agreement for a considerable period or have no intention to continue transactions.

Article 14 (Reporting Obligations and Confirmation, etc.) ① If your bank requests, I shall immediately submit business conditions such as my liquidity situation, fund raising/usage status, management soundness, collateral status, and other relevant materials that your bank deems necessary for the execution and post-management of loans to me.
② Your bank may directly confirm facts with me if it deems it necessary to verify the submitted materials specified in Paragraph 1, compliance with all your bank's loan-related regulations/instructions, and fulfillment of this agreement. I shall do my best to cooperate to allow your bank to directly confirm with bill parties. ③ I shall respond to inspections and joint inspections requested by your bank from the Financial Supervitory Service according to Article 88 of the Bank of Korea Act. ④ If there is a significant change or risk of significant change in my assets and business conditions, such as rapid deterioration of liquidity or capital impairment, I shall immediately notify your bank. ⑤ If your bank determines, based on the results of notifications, confirmations, or inspections under Paragraphs 1 to 4, that there is a risk of inability to recover claims due to rapid deterioration of my business conditions, etc., and takes necessary measures such as claim preservation or recovery, I shall comply therewith.

Article 15 (Others) Matters not specified in this agreement shall be handled according to your bank's regulations.

Article 16 (Litigation) The court having jurisdiction over the address of your bank shall be the court of jurisdiction for lawsuits related to this agreement.

<Appendix Form 1-2> Current Account Transaction Agreement (General Current Account)

CURRENT ACCOUNT TRANSACTION AGREEMENT (General Current Account)

Year Month Day
To the Bank of Korea

Applicant: Address
Name
Representative (Seal)

I hereby covenant to comply with the Bank of Korea Act, the Enforcement Decree thereof, all deposit and currency stabilization account-related regulations of the Bank of Korea, and the following clauses in my general current account transactions with your bank.

Article 1 (Issuance of Check Paper) I shall receive check paper from your bank for general current account transactions and pay the check paper fee as determined by your bank.

Article 2 (Deposit) ① Deposits into general current accounts shall be made in the form of Bank of Korea notes, checks payable to your bank, or account transfers (current account transfer application, fund adjustment current account transfer application, Bank of Korea Financial Network application, or Bank of Korea Won International Payment Network application).
② When depositing by check, necessary procedures such as endorsement or receipt signature shall be completed.

Article 3 (Cancellation of Deposit for Bounced Checks) If a check among those in Article 2 is bounced after verification on the payment day and a request for recovery is made, your bank may return it to me as is without going through rights preservation or other procedures, and cancel the deposit corresponding to the amount.

Article 4 (Payment) ① Payments from general current accounts shall be made by presenting current checks issued by me using check paper issued by your bank, applying for payment through the Bank of Korea Financial Network, applying for current account deduction, or submitting a current account transfer application form or current account deduction application form.
② I may install a dedicated terminal through the Bank of Korea Financial Network or connect my main computer directly to your bank's main computer, and withdraw my general current account to my main branch's general current account, my payment-dedicated current account, my won international current account, or my fund adjustment current account opened at the same Bank of Korea handling branch (Financial Business Bureau or Regional Headquarters). However, transfers to general current accounts of other transaction target institutions shall be handled according to your bank's regulations. ③ In any of the following cases, your bank may collect the amount by deducting it from my general current account. However, in cases 8 and 9, your bank shall notify me of its intent in advance.

1. When recovering claims against me according to loan transaction agreements, etc.
2. When repaying or paying my transferred funds, deposited funds, or insurance premiums to relevant funds according to the methods prescribed in the relevant regulations of the "Public Fund Management Fund," "Public Fund Repayment Fund," "Agricultural and Fishermen Lump-Sum Savings Promotion Fund," and "National Pension Fund."
3. When paying the sales price of revenue stamps according to the methods prescribed in the relevant regulations of the "Revenue Stamp Handling Procedures."
4. When repaying the principal and interest of government bonds, etc., deposited in my name with the Korea Depository & Securities.
5. When paying government funds collected by me to your bank in advance by written report or according to the procedure for recovery notice, as prescribed in the "Government Fund Handling Regulations."
6. When settling won amounts for foreign exchange swap transactions and foreign exchange sales/purchase transactions with your bank according to the methods prescribed in the "Domestic Utilization Regulations for Foreign Exchange Assets."
7. When repaying won short-term loans from the Foreign Exchange Stabilization Fund and settling won amounts for foreign exchange sales/purchase transactions with the Foreign Exchange Stabilization Fund, according to the methods prescribed in the "Handling Guidelines for Foreign Exchange Stabilization Fund Operations."
8. When failing to pay fines for insufficient won and foreign exchange deposit reserve requirements within the prescribed deadline, according to the methods prescribed in the "Bank of Korea Act."
9. When failing to repay won or foreign currency-denominated debts and advance payment costs to your bank within the prescribed deadline.
10. When paying the check paper fee in Article 1, the transfer fee in Article 5, and the communication line usage fee in Article 8(5) of the "Payment and Settlement System Operation and Management Procedures."
11. When paying the shortage amount generated from the verification of currency deposited by me, according to the methods prescribed in the "Issuance Regulations Implementation Procedures."
12. When paying the amount of presentation errors for self-drawn checks issued to your bank.

Article 5 (Transfer Fee) I shall bear the transfer fee determined by your bank when applying for foreign and won fund transfers in the form of written documents, the Bank of Korea Financial Network, or the Bank of Korea Won International Payment Network.

Article 6 (Check Payment) ① Your bank may pay checks even if the statutory presentation period has expired, unless I make a separate request.
② If a check for which an accident report has been received in writing is presented for payment within the presentation period, and the reporter fails to submit documents confirming that legal procedures such as public notice application are in progress within 5 business days after submitting the accident report, your bank may pay the check amount to the holder, and your bank shall not be responsible for any losses arising therefrom.

Article 7 (Partial Payment Processing, etc.) If the amount of a presented check or transfer application form exceeds the deposit balance and cannot be paid in full, your bank may refuse to pay the applied amount without notifying me. If multiple checks or transfer application forms are presented at once, your bank may freely select and pay some of them. However, in the case of cash payment applications or fund transfers via the Bank of Korea Financial Network, your bank's separate regulations shall apply.

Article 8 (Securing Payment Funds) I shall prepare payment funds in advance when your bank determines a certain time for processing tasks related to loan and government fund payments, etc., to ensure that such payment tasks are not delayed.

Article 9 (Seal Registration) ① I shall register the seal, signature, and nameplate to be used for general current account transactions in the format determined by your bank.
② This also applies to transactions conducted by an agent.

Article 10 (Accident Report, Change of Reported Matters) ① If I lose, steal, destroy, or damage checks, seals, or check paper, I shall immediately report the contents in writing. However, in urgent or unavoidable cases, I may report by telephone during business hours, in which case I shall report in writing on the next business day.
② If I change my address, transaction name, seal, nameplate, or other reported matters, I shall report in writing.
③ The reports in Paragraphs 1 and 2 shall take effect after the time normally required for your bank to receive them and take necessary measures such as computer entry.
④ Withdrawal of the report in Paragraph 1 shall be made by me in writing.

Article 11 (Exemption from Liability) ① If your bank pays or processes checks or all reported documents in my name after visually carefully comparing the seal impression with the registered seal and deeming them identical, your bank shall not be responsible for any losses arising from forgery, alteration, or theft (盗用) of the seal or any other accidents.
② If your bank pays cash payment applications through the Bank of Korea Financial Network after confirming the application number, password, etc., and deeming them correct, your bank shall not be responsible for any losses arising therefrom. ③ Your bank shall not be responsible for losses arising from computer failures, electronic notification errors, etc., in connection with general current account transactions, provided that your bank has no intent or gross negligence. ④ If I submit the current account transfer application form in Article 4(1) by fax and your bank processes it accordingly, I shall bear all losses arising from discrepancies between the original form and the fax content. ⑤ Your bank shall not be responsible for losses arising from delays in reports or procedures in Article 10(1), (2), and (4).

Article 12 (Termination or Suspension of Transaction Agreement) ① If I wish to terminate this agreement, I shall apply in writing to your bank in advance.
② Your bank may terminate this agreement or suspend transactions for a period determined by your bank if I violate this agreement or your bank's deposit-related regulations, or fail to comply with your bank's measures according to your bank's deposit transaction-related regulations. ③ Your bank may terminate this agreement after notifying me in writing in advance if your bank determines that I have not conducted transactions according to this agreement for a considerable period or have no intention to continue transactions. ④ If this agreement is terminated according to Paragraphs 1 to 3, I shall return unused check paper to your bank and ensure there are no unpaid checks.

Article 13 (Damages) If I cause damage to your bank by violating this agreement, I shall bear it.

Article 14 (Submission of Materials) I shall respond if your bank requests the submission of materials according to Article 87 of the "Bank of Korea Act" and regulations based thereon.

Article 15 (Others) Matters not specified in this agreement shall be handled according to relevant regulations determined by your bank.

Article 16 (Litigation) The court having jurisdiction over the address of your bank shall be the court of jurisdiction for lawsuits related to this agreement.

<Appendix Form 1-2-1> Current Account Transaction Agreement (Payment-Dedicated Current Account)

CURRENT ACCOUNT TRANSACTION AGREEMENT (Payment-Dedicated Current Account)

Year Month Day
To the Bank of Korea

Applicant: Address
Name
Representative (Seal)

I hereby covenant to comply with the Bank of Korea Act, the Enforcement Decree thereof, all deposit-related regulations of the Bank of Korea, and the following clauses in my payment-dedicated current account transactions with your bank.

Article 1 (Deposit) ① Deposits into payment-dedicated current accounts shall be made via account transfers from payment-dedicated current accounts of other transaction target institutions or my general current accounts opened at the same Bank of Korea handling branch (Financial Business Bureau or Regional Headquarters) (current account transfer application or Bank of Korea Financial Network application), from my won international current accounts opened at the Bank of Korea handling branch (Financial Settlement Bureau) (current account transfer application or Bank of Korea Won International Payment Network application), or through various netting payment claims of the Korea Financial Data Exchange.

Article 2 (Payment) ① Payments from payment-dedicated current accounts shall be made via account transfers to payment-dedicated current accounts of other transaction target institutions or my general current accounts opened at the same Bank of Korea handling branch (Financial Business Bureau or Regional Headquarters), or my won international current accounts opened at the Bank of Korea handling branch (Financial Settlement Bureau), by applying for payment through the Bank of Korea Financial Network or submitting a current account transfer application form.
② Payments made in response to claims from the Korea Financial Data Exchange, such as netting payments and linked payments, shall be deemed as payments made at my request.
③ I shall not raise objections if your bank processes the payment of my payment-dedicated current account simultaneously with the payment of payment-dedicated current accounts of other transaction target institution(s) according to the processing procedures determined by your bank to improve the efficiency of transaction target institutions' payment operations.

Article 3 (Transfer Fee) ① I shall bear the transfer fee determined by your bank when applying for won fund transfers to other transaction target institutions in the form of written documents or via the Bank of Korea Financial Network.
② The transfer fee in Paragraph 1 shall be paid by deducting it from my general current account opened at the Bank of Korea handling branch (Financial Business Bureau or Regional Headquarters).

Article 4 (Partial Payment Processing, etc.) If the amount of a presented transfer application form exceeds the deposit balance and cannot be paid in full, your bank may refuse to pay the applied amount without notifying me. If multiple transfer application forms are presented at once, your bank may freely select and pay some of them. However, in the case of fund transfers via the Bank of Korea Financial Network, your bank's separate regulations shall apply.

Article 5 (Securing Payment Funds) I shall prepare payment funds in advance when your bank determines a certain time for processing tasks related to interbank netting payments and call transaction fund payments, etc., to ensure that such payment tasks are not delayed.

Article 6 (Seal Registration) ① I shall register the seal, signature, and nameplate to be used for payment-dedicated current account transactions in the format determined by your bank.
② This also applies to transactions conducted by an agent.

Article 7 (Change of Reported Matters) ① If I change my address, transaction name, seal, nameplate, or other reported matters, I shall report in writing to your bank.
② The report in Paragraph 1 shall take effect after the time normally required for your bank to receive it and take necessary measures such as computer entry.

Article 8 (Exemption from Liability) ① If your bank pays account transfer applications through the Bank of Korea Financial Network after confirming the application number, password, etc., and deeming them correct, your bank shall not be responsible for any losses arising therefrom.
② Your bank shall not be responsible for losses arising from computer failures, etc., in connection with payment-dedicated current account transactions, provided that your bank has no intent or gross negligence. ③ If I submit the current account transfer application form in Article 2 by fax and your bank processes it accordingly, I shall bear all losses arising from discrepancies between the original form and the fax content. ④ Your bank shall not be responsible for losses arising from delays in reports or procedures in Article 6.

Article 9 (Termination or Suspension of Transaction Agreement) ① If I wish to terminate this agreement, I shall apply in writing to your bank in advance.
② Your bank may terminate this agreement or suspend transactions for a period determined by your bank if I violate this agreement or your bank's deposit-related regulations, or fail to comply with your bank's measures according to your bank's deposit transaction-related regulations. ③ Your bank may terminate this agreement after notifying me in writing in advance if your bank determines that I have not conducted transactions according to this agreement for a considerable period or have no intention to continue transactions. ④ If the general current account transaction agreement between your bank and me is terminated, the payment-dedicated current account transaction agreement shall also be deemed automatically terminated.

Article 10 (Damages) If I cause damage to your bank by violating this agreement, I shall bear it.

Article 11 (Submission of Materials) I shall respond if your bank requests the submission of materials according to Article 87 of the "Bank of Korea Act" and regulations based thereon.

Article 12 (Others) Matters not specified in this agreement shall be handled according to relevant regulations determined by your bank.

Article 13 (Litigation) The court having jurisdiction over the address of your bank shall be the court of jurisdiction for lawsuits related to this agreement.

<Appendix Form 1-2-2> Fund Adjustment Deposit Transaction Agreement

FUND ADJUSTMENT DEPOSIT TRANSACTION AGREEMENT

Year Month Day
To the Bank of Korea

Applicant: Address
Name
Representative (Seal)

I hereby covenant to comply with the Bank of Korea Act, the Enforcement Decree thereof, all deposit-related regulations of the Bank of Korea, and the following clauses in my fund adjustment deposit transactions with your bank.

Article 1 (Maturity) The maturity of fund adjustment deposits shall be one business day.

Article 2 (Deposit) Deposits into fund adjustment deposits shall be made via account transfers from my general current accounts opened at the same Bank of Korea handling branch (Financial Business Bureau or Regional Headquarters) (current account transfer application or Bank of Korea Financial Network application).

Article 3 (Payment) Payments from fund adjustment deposits shall be made via account transfers to my general current accounts opened at the same Bank of Korea handling branch (Financial Business Bureau or Regional Headquarters) by applying for payment through the Bank of Korea Financial Network or submitting a fund adjustment deposit transfer application form. However, maturity payments shall be made by transferring to the general current account at the business opening time on the maturity date.

Article 4 (Interest Payment) Your bank shall pay interest to me on the balance of fund adjustment deposits; however, matters regarding interest payment, such as the interest rate, payment method, and calculation method, shall be handled according to relevant regulations and your bank's determinations.

Article 5 (Transfer Fee) ① I shall bear the transfer fee determined by your bank when applying for won fund transfers in the form of written documents or via the Bank of Korea Financial Network.
② The transfer fee in Paragraph 1 shall be collected by your bank deducting it from my general current account.

Article 6 (Partial Payment Processing) If the amount of a presented transfer application form exceeds the deposit balance and cannot be paid in full, your bank shall refuse to pay the applied amount without notifying me.

Article 7 (Seal Registration) ① I shall register the seal, signature, and nameplate to be used for fund adjustment deposit transactions in the format determined by your bank.
② This also applies to transactions conducted by an agent.

Article 8 (Change of Reported Matters) ① If I change my address, transaction name, seal, nameplate, or other reported matters, I shall report in writing to your bank.
② The report in Paragraph 1 shall take effect after the time normally required for your bank to receive it and take necessary measures such as computer entry.

Article 9 (Exemption from Liability) ① If your bank pays account transfer applications through the Bank of Korea Financial Network after confirming the application number, password, etc., and deeming them correct, your bank shall not be responsible for any losses arising therefrom.
② Your bank shall not be responsible for losses arising from computer failures, etc., in connection with fund adjustment deposit transactions, provided that your bank has no intent or gross negligence. ③ If I submit the fund adjustment deposit transfer application form in Article 3 by fax and your bank processes it accordingly, I shall bear all losses arising from discrepancies between the original form and the fax content. ④ Your bank shall not be responsible for losses arising from delays in reports or procedures in Article 7.

Article 10 (Termination or Suspension of Transaction Agreement) ① If I wish to terminate this agreement, I shall apply in writing to your bank in advance.
② Your bank may terminate this agreement or suspend transactions for a period determined by your bank if I violate this agreement or your bank's deposit-related regulations, or fail to comply with your bank's measures according to your bank's deposit transaction-related regulations. ③ Your bank may terminate this agreement after notifying me in writing in advance if your bank determines that I have not conducted transactions according to this agreement for a considerable period or have no intention to continue transactions.

Article 11 (Damages) If I cause damage to your bank by violating this agreement, I shall bear it.

Article 12 (Submission of Materials) I shall respond if your bank requests the submission of materials according to Article 87 of the "Bank of Korea Act" and regulations based thereon.

Article 13 (Others) Matters not specified in this agreement shall be handled according to relevant regulations determined by your bank.

Article 14 (Litigation) The court having jurisdiction over the address of your bank shall be the court of jurisdiction for lawsuits related to this agreement.

<Appendix Form 1-2-3> Currency Stabilization Account Deposit Transaction Agreement

CURRENCY STABILIZATION ACCOUNT DEPOSIT TRANSACTION AGREEMENT

Year Month Day
To the Bank of Korea

Applicant: Address
Name
Representative (Seal)

I hereby covenant to comply with the Bank of Korea Act, the Enforcement Decree thereof, all currency stabilization account-related regulations of the Bank of Korea, and the following clauses in my currency stabilization account transactions with your bank.

Article 1 (Deposit) Deposits into currency stabilization account deposits shall be made by withdrawing from my general current accounts opened at the same Bank of Korea handling branch (Financial Business Bureau or Regional Headquarters) by applying for current account deduction through the Bank of Korea Financial Network or submitting a current account deduction application form.

Article 2 (Payment) Payments from currency stabilization account deposits shall be made by transferring to my general current accounts opened at the same Bank of Korea handling branch (Financial Business Bureau or Regional Headquarters). However, maturity payments shall be made by transferring the principal and interest to the general current account at the business opening time on the maturity date.

Article 3 (Interest Payment) Your bank shall pay interest to me on the balance of currency stabilization account deposits; however, matters regarding interest payment, such as the interest rate, payment method, and calculation method, shall be handled according to relevant regulations and your bank's determinations.

Article 4 (Seal Registration) ① I shall register the seal, signature, and nameplate to be used for currency stabilization account transactions in the format determined by your bank.
② This also applies to transactions conducted through an agent.

Article 5 (Change of Reported Matters) ① If I change my address, transaction name, seal, nameplate, or other reported matters, I shall report in writing to your bank.
② The report in Paragraph 1 shall take effect after the time normally required for your bank to receive it and take necessary measures such as computer entry.

Article 6 (Exemption from Liability) ① If your bank pays current account deduction applications through the Bank of Korea Financial Network after confirming the application number, password, etc., and deeming them correct, your bank shall not be responsible for any losses arising therefrom.
② Your bank shall not be responsible for losses arising from computer failures, etc., in connection with currency stabilization account transactions, provided that your bank has no intent or gross negligence. ③ If I submit the current account deduction application form in Article 1 by fax and your bank processes it accordingly, I shall bear all losses arising from discrepancies between the original form and the fax content. ④ Your bank shall not be responsible for losses arising from delays in reports or procedures in Articles 4 and 5.

Article 7 (Termination or Suspension of Transaction Agreement) ① If I wish to terminate this agreement, I shall apply in writing to your bank in advance.
② Your bank may terminate this agreement or suspend transactions for a period determined by your bank if I violate this agreement or your bank's currency stabilization account-related regulations, or fail to comply with your bank's measures according to your bank's currency stabilization account transaction-related regulations. ③ Your bank may terminate this agreement after notifying me in writing in advance if your bank determines that I have not conducted transactions according to this agreement for a considerable period or have no intention to continue transactions.

Article 8 (Damages) If I cause damage to your bank by violating this agreement, I shall bear it.

Article 9 (Submission of Materials) I shall respond if your bank requests the submission of materials according to Article 87 of the "Bank of Korea Act" and regulations based thereon.

Article 10 (Others) Matters not specified in this agreement shall be handled according to relevant regulations determined by your bank.

Article 11 (Litigation) The court having jurisdiction over the address of your bank shall be the court of jurisdiction for lawsuits related to this agreement.

<Appendix Form 1-2-4> Current Account Transaction Agreement (Won International Current Account)

CURRENT ACCOUNT TRANSACTION AGREEMENT (Won International Current Account)

Year Month Day
To the Director of the Financial Settlement Bureau, Bank of Korea

Applicant: Address
Name
Representative (Seal)

I hereby covenant to comply with the Bank of Korea Act, the Enforcement Decree thereof, all deposit and payment settlement system-related regulations of the Bank of Korea, and the following clauses in my won international current account transactions with your bank.

Article 1 (Deposit) Deposits into won international current accounts shall be made via account transfers from won international current accounts of other transaction target institutions (current account transfer application or Bank of Korea Won International Payment Network application) or from my general current accounts and payment-dedicated current accounts opened at the Bank of Korea handling branch (Financial Business Bureau, Financial Settlement Bureau, or Regional Headquarters) (current account transfer application or Bank of Korea Financial Network application).

Article 2 (Payment) Payments from won international current accounts shall be made via account transfers to won international current accounts of other transaction target institutions or my general current accounts and payment-dedicated current accounts opened at the Bank of Korea handling branch (Financial Business Bureau, Financial Settlement Bureau, or Regional Headquarters), by applying for payment through the Bank of Korea Won International Payment Network or submitting a current account transfer application form.

Article 3 (Transfer Fee) ① I shall bear the transfer fee determined by your bank when applying for won fund transfers to other transaction target institutions in the form of written documents or via the Bank of Korea Won International Payment Network.
② The transfer fee in Paragraph 1 shall be paid by deducting it from my general current account opened at the Bank of Korea handling branch (Financial Business Bureau).

Article 4 (Partial Payment Processing, etc.) If the amount of a presented transfer application form exceeds the deposit balance and cannot be paid in full, your bank may refuse to pay the applied amount without notifying me. If multiple transfer application forms are presented at once, your bank may freely select and pay some of them. However, in the case of fund transfers via the Bank of Korea Won International Payment Network, your bank's separate regulations shall apply.

Article 5 (Seal Registration) ① I shall register the seal, English signature list, signature, and nameplate to be used for won international current account transfer applications in the form of written documents in the format determined by your bank.
② This also applies to transactions conducted by an agent.

Article 6 (Change of Reported Matters) ① If I change my address, transaction name, seal, English signature list, nameplate, or other reported matters, I shall report in writing to your bank.
② The report in Paragraph 1 shall take effect after the time normally required for your bank to receive it and take necessary measures such as computer entry.

Article 7 (Exemption from Liability) ① If your bank pays account transfer applications through the Bank of Korea Won International Payment Network after confirming the application number, etc., and deeming them correct, your bank shall not be responsible for any losses arising therefrom.
② Your bank shall not be responsible for losses arising from computer failures, etc., in connection with won international current account transactions, provided that your bank has no intent or gross negligence. ③ If I submit the current account transfer application form in Article 2 by fax, etc., and your bank processes it accordingly, I shall bear all losses arising from discrepancies between the original form and the fax content. ④ Your bank shall not be responsible for losses arising from delays in reports or procedures in Article 5.

Article 8 (Termination or Suspension of Transaction Agreement) ① If I wish to terminate this agreement, I shall apply in writing to your bank in advance.
② Your bank may terminate this agreement or suspend transactions for a period determined by your bank if I violate this agreement or your bank's deposit-related regulations, or fail to comply with your bank's measures according to your bank's deposit transaction-related regulations. ③ Your bank may terminate this agreement after notifying me in writing in advance if your bank determines that I have not conducted transactions according to this agreement for a considerable period or have no intention to continue transactions. ④ If the general current account transaction agreement between your bank and me is terminated, the won international current account transaction agreement shall also be deemed automatically terminated.

Article 9 (Damages) If I cause damage to your bank by violating this agreement, I shall bear it.

Article 10 (Submission of Materials) I shall respond if your bank requests the submission of materials according to Article 87 of the "Bank of Korea Act" and regulations based thereon.

Article 11 (Others) Matters not specified in this agreement shall be handled according to relevant regulations determined by your bank.

Article 12 (Litigation) The court having jurisdiction over the address of your bank shall be the court of jurisdiction for lawsuits related to this agreement.

<Appendix Form 1-3> Representative Seal Registration Form

REPRESENTATIVE SEAL REGISTRATION FORM

REPRESENTATIVE SEAL REGISTRATION FORM
To the Director of the Bank of Korea (Regional Headquarters)

Transaction Type
(Place an ○ mark for the applicable transaction type) Effective Date [Loan, Current Account (General, Payment-Dedicated), Fund Adjustment Deposit, Currency Stabilization Account] . . .
I hereby register the representative seal of our institution to be used for the above transaction.

SEAL
Address
Institution Name
Position
Name
Date of Birth . . .
Telephone ( ) -
. . .
Institution Name
Representative (Seal)
Handler Verification Seal Comparison

Category
(Place a ∨ mark in the applicable □)

1. New Agreement □
   According to the conclusion of a new agreement with your bank, I hereby register the seal (official seal, hereinafter the same) to be used by our institution's representative as shown on the front.
2. Change of Address, Name, Representative □
   Our institution has changed (address, name, representative), and to continue transactions for all claims, debts, and agreement matters with your bank by succeeding to the new address, name, and representative shown on the front, I hereby register as shown on the front, and confirm that the valid agent appointed by the previous representative (manager) is an agent of the same person with the same authority. Attachment: Extract of Corporate Registration Matters (Extract of Manager Registration Matters) 1 copy Address Name Representative Seal
3. Change of Seal □
   Our institution has changed the representative seal registered with your bank for the following reason, and I hereby register the new seal to be used as shown on the front.
   Reason:
   Attachment: Representative (Manager) Seal Certificate 1 copy
4. Loss of Seal □
   Our institution has lost the representative seal registered with your bank for the following reason, and I request that transactions using that representative seal be suspended from . . .
   Reason:
   (Front) (84mm×192mm) (Back) (Retention period for discarded seal registration form: 3 years)

<Appendix Form 1-4> Agent Seal Registration Form

AGENT SEAL REGISTRATION FORM

AGENT SEAL REGISTRATION FORM
To the Director of the Bank of Korea (Regional Headquarters)

Transaction Type
(Place an ○ mark for the applicable transaction type) Effective Date [Loan, Current Account (General, Payment-Dedicated), Fund Adjustment Deposit, Currency Stabilization Account] . . .
I hereby register the agent seal of our institution to be used for the above transaction.

SEAL
Address
Institution Name
Position
Name
Date of Birth . . .
Telephone ( ) -
. . .
Institution Name
Representative (Seal)
Handler Verification Seal Comparison

Category
(Place a ∨ mark in the applicable □)

1. New Agreement □
   I hereby designate the person listed on the front as our institution's agent, delegate all authority for transactions with your bank specified on the front, and register the seal (official seal, hereinafter the same) to be used by the agent as shown on the front.
2. Revocation of Agency Power □
   I hereby revoke the agency power for the agent listed below, who was previously designated as our institution's agent.
   Agent whose agency power is revoked
   Position/Name
   Reason for Revocation
   Revocation Date . . .
3. Change of Seal □
   Our institution has changed the agent seal registered with your bank for the following reason, and I hereby register the new seal to be used as shown on the front.
   Reason:
4. Loss of Seal □
   Our institution has lost the agent seal registered with your bank for the following reason, and I request that transactions using that agent seal be suspended from . . .
   (Change, Loss) Reason
   Position/Name
   (Front) (84mm×192mm) (Back) (Retention period for discarded seal registration form: 3 years)

<Appendix Form 1-5> Application for Change of Settlement Main Branch for Deposit and Loan Transactions

APPLICATION FOR CHANGE OF SETTLEMENT MAIN BRANCH FOR DEPOSIT AND LOAN TRANSACTIONS

To the Director of the Bank of Korea (Regional Headquarters)

Our bank wishes to change the settlement main branch for deposit and loan transactions currently conducted with your bank, and requests to succeed all agreement matters and claims/debts related to deposit and loan transactions with your bank concluded by the previous settlement main branch manager to the new settlement main branch manager as of . . ., to continue transactions.

― Details of Succession of Claims/Debts o General Current Account: ₩ o Payment-Dedicated Current Account: ₩ o Won International Current Account: ₩ o Fund Adjustment Deposit: ₩ o Currency Stabilization Account: ₩\o Commercial Bill Rediscount: ₩ o Bill Loan: ₩ o Fund Adjustment Loan: ₩ . . . Previous Settlement Main Branch Manager: Bank Branch Manager (Seal) New Settlement Main Branch Manager: Bank Branch Manager (Seal)

Attachments:

1. Extract of Corporate Registration Matters (If the transaction target institution is a branch, Extract of Manager Registration Matters and Extract of Branch Registration Matters)
2. Representative Seal Registration Form (If the transaction target institution is a branch, the representative refers to the manager according to the Extract of Manager Registration Matters)
3. Representative Seal Certificate (If the transaction target institution is a branch, the representative is the manager confirmed by the representative or the manager seal certificate issued by the court)
4. Agent Seal Registration Form

<Appendix Form 2-1> Current Account Transfer Application Form (General/Payment-Dedicated Current Account)

CURRENT ACCOUNT TRANSFER APPLICATION FORM (General/Payment-Dedicated Current Account)

Year Month Day
To the Director of the Bank of Korea (Regional Headquarters)

Please transfer from our bank's (company's) current account as follows:
(Application Institution Code # )

---

1. Transfer to Current Accounts of Other Banks (Companies)
   Current Account Opening Place 1) | Transfer Type 2) | Fund Purpose 3) | Payee | Transfer Amount | Transfer Fee 4) | Institution Code | Institution Name | Current Account Opening Place 1) | Account
2. Transfer to Our Bank's (Company's) Main/Branch Current Accounts
   Current Account Opening Place 1) | Transfer Type 2) | Fund Purpose 3) | Payee | Transfer Amount | Transfer Fee 4) | Main/Branch Name | Current Account Opening Place 1) | Account
3. Transfer to Our Bank's (Company's) Fund Adjustment Deposit Accounts
   Current Account Opening Place 1) | Transfer Type 2) | Transfer Amount | Transfer Fee 4) | Account

-------------------------------------------------------------------------------------------------------------------------------------------------------------- Notes:
1) Enter the 4-digit Bank of Korea handling branch code.
2) Enter the code for fee-charged targets (1) or fee-exempt targets (0).
3) Enter the 4-digit code from the "Won Fund Transfer System Fund Code List."
4) Included in the Bank of Korea Financial Network usage fee and withdrawn from the institution's general current account in the following month.

Applicant (Seal)
Seal Comparison
Handler
Responsible Person
Processing Account
Verification Seal

<Appendix Form 2-1-1> Current Account Transfer Application Form (For Foreign Exchange Simultaneous Settlement Fund Payment)

CURRENT ACCOUNT TRANSFER APPLICATION FORM (For Foreign Exchange Simultaneous Settlement Fund Payment)

Year Month Day
To the Director of the Financial Settlement Bureau, Bank of Korea

Please transfer from our bank's payment-dedicated current account as follows:
(Application Institution Code # , BIC # )

Transfer Type 1) | Transaction Type 2) | Transfer Amount | Transfer Fee 3) | Ordering Institution BIC 4) | Beneficiary Institution BIC 4) | Ordering Institution Name | Beneficiary Institution Name

Notes:
1) Enter the code for fee-charged targets (1) or fee-exempt targets (0).
2) Enter the code for Pay-In (1), Liquidity Supply (2), or Bulking (3).
3) Included in the Bank of Korea Financial Network usage fee and withdrawn from the institution's general current account in the following month.
4) Enter the BIC of the relevant financial institution. That is, for Pay-In, enter the BIC of the clearing member bank for both the Ordering Institution and the Beneficiary Institution; for Liquidity Supply, enter the BIC of the liquidity supply institution for the Ordering Institution and the BIC of CLS Bank for the Beneficiary Institution; for Bulking, enter the BIC of the Nostro account for the Ordering Institution and the BIC of CLS Bank for the Beneficiary Institution.

Applicant (Seal)
Seal Comparison
Handler
Responsible Person
Processing Account
Verification Seal

<Appendix Form 2-1-2> <Deleted>
Deleted <2020. 9.11>

<Appendix Form 2-1-3> Current Account Transfer Application Form (For Securities and Payment Simultaneous Settlement)

CURRENT ACCOUNT TRANSFER APPLICATION FORM (For Securities and Payment Simultaneous Settlement)

Year Month Day
To the Director of the Bank of Korea (Regional Headquarters)

Please transfer from our bank's (company's) payment-dedicated current account as follows:
(Application Institution Code # )

Transfer Type 1) | Settlement Number | Payee | Transfer Amount | Transfer Fee 2) | Institution Code | Institution Name | Account

Notes:
1) Enter the code for fee-charged targets (1) or fee-exempt targets (0).
2) Included in the Bank of Korea Financial Network usage fee and withdrawn from the institution's general current account in the following month.

Applicant (Seal)
Seal Comparison
Handler
Responsible Person
Processing Account
Verification Seal

---

<Appendix Form No. 2-1-4> Demand Deposit Transfer Application Form (KRW International Demand Deposit) Demand Deposit Transfer Application Form (KRW International Demand Deposit) (Specified Account Fund Transfer, Participating Institution Fund Transfer, Demand Deposit Account Fund Transfer) Year Month Day To the Director of Financial Settlement, Bank of Korea Please transfer the following funds from our KRW International Demand Deposit account. (Application Institution Name, Institution Code) -------------------------------------------------------------------------------------------------------------------------------- 1. Payment Information End to End ID1) UETR2) Payment Amount (Interbank Settlement Amount) Payment Date (Interbank Settlement Date) Instructed Amount3)4) (Charge Bearer)3)5) Account Type2)6)
2. Transfer and Receiving Institution Information
3. Payer and Payee Information
Category BICFI / Any BIC7)
Institution Name / Name7)
(Name)
Town Name7)
(Country)7)
Address8)
(Address Line)
Account Number9)
Deposit Account Type10)
(Type /Proprietary)
Payer
(Debtor)
Payee
(Creditor)
Payer's Transaction Bank11)
(Debtor Agent)
Payee's Transaction Bank11)
(Creditor Agent)

------------------------------------------------------------------------------------------------------------------------------------------- Note: 1) Enter NOTPROVIDED if not provided
2) Limited to specified account fund transfers
3) Only to be completed for specified account fund transfers (non-financial institutions)
4) Include currency code
5) Select one of CRED, DEBT, SLEV, SHAR
6) Select one of OMNI, RFIA, IEAC, FWAC, OTRS, OTNR for the transfer application institution's previous-stage financial institution account information
7) Select one of BIC or (Name + Town Name + Country)
8) Optional item
9) Include account type (IBAN or other)
10) Limited to demand deposit account fund transfers, select one of GACC (General Demand Deposit Account), SACC (Payment-Specific Demand Deposit Account)
11) Limited to specified account fund transfers
Applicant (Seal)
Seal
Verification
Person in Charge
Processing Clerk
Verification
Category Bank of Korea Financial Network Institution Code Transfer Institution (Instructing Agent) Receiving Institution (Instructed Agent)

<Appendix Form No. 2-1-5> Demand Deposit Transfer Application Form (KRW International Demand Deposit Return Transaction) Demand Deposit Transfer Application Form (KRW International Demand Deposit Return Transaction) (Return of Erroneous Transfer Funds and Unpayable Funds) Year Month Day To the Director of Financial Settlement, Bank of Korea Please transfer the following funds from our KRW International Demand Deposit account. (Application Institution Name, Institution Code)

---

1. Original Transaction Payment Information
   Original Transaction Payment Date Original Transaction Transfer Institution Fund Transfer Serial Number1) Original Transaction UETR
2. Return Payment Information
   Return Payment Amount (Returned Interbank Settlement Amount) Return Instructed Amount2) (Returned Instructed Amount)
3. Transfer and Receiving Institution Information
4. Return Information
   Return Reason Code
   Description3)

----------------------------------------------------------------------------------------------------------------------------------------- Note: 1) Enter the five-digit serial number assigned by the Bank of Korea International Network for the original transaction
2) Include currency code, must be equal to or greater than the return payment amount, and may include payment fees
3) If the return reason is NARR (Other), additional content must be entered
Applicant (Seal)
Seal
Verification
Person in Charge
Processing Clerk
Verification
Category Bank of Korea Financial Network Institution Code Transfer Institution (Instructing Agent) Receiving Institution (Instructed Agent)

<Appendix Form No. 2-2> Fund Adjustment Deposit Transfer Application Form Fund Adjustment Deposit Transfer Application Form Year Month Day To the Director (Regional Headquarters), Bank of Korea Please transfer the following funds from our Fund Adjustment Deposit account to the General Demand Deposit account. (Application Institution Code #) Transfer Category1) Transfer Amount Transfer Fee2) Total Note: 1) Enter the fee-bearing target (1) or fee-exempt target (0) as a code
2) Included in the Bank of Korea Financial Network usage fee, to be withdrawn from the institution's General Demand Deposit account in the following month
Applicant (Seal)
Seal
Verification
Person in Charge
Processing Clerk
Verification

<Appendix Form No. 2-2-1> Demand Deposit Next-Step Application Form Demand Deposit Next-Step Application Form Year Month Day To the Director (Regional Headquarters), Bank of Korea Please proceed with the following next-step transaction from our General Demand Deposit account. (Application Institution Code #) Next-Step Business1) Application Amount Description Category Code Business Name Total Note: 1) Enter the next-step business category code and business name as follows Applicant (Seal) Seal Verification Person in Charge Processing Clerk Verification Category Code Business Name Category Code Business Name 7001 Currency Stabilization Account Deposit

<Appendix Form No. 2-3> Cash Payment Application Fact Verification Sheet Cash Payment Application Fact Verification Sheet Date Institution Name Application Number (Check Number) Amount (KRW) Person to Verify Verification Time Contact Verification Affiliation Title Name Note: The deposit manager must verbally verify the cash payment application contents with the relevant financial institution.

<Appendix Form No. 2-4> Unpaid Demand Check Verification Request Unpaid Demand Check Verification Request To the Bank of Korea Please verify that the following demand check is currently unpaid. Year Month Day Applicant Address:
Institution Name:
Representative Name: (Seal)
Quantity Check Number Remarks
Verified
Year Month Day
Bank of Korea
...Unpaid Verified
Verifier (Seal)

<Appendix Form No. 2-5> Check Loss Report
Check Loss Report
To the Bank of Korea
Check Type Check Number Check Amount Issue Date Issuer We report that the above check was lost on Year Month Day ( ) and hereby pledge to comply with the following matters. Please refuse payment if presented to your bank.

1. Even if your bank receives our check loss report, if it is subsequently confirmed that the check was already paid at another branch before receipt, we will immediately withdraw the loss report and public notice procedures without raising any objections to your bank.
2. If the lost check is presented within the payment presentation period after submitting the loss report, and we fail to submit documents to your bank confirming that public notice or other legal procedures are in progress within 5 business days, we will not raise any objections even if we pay the amount to the final holder.
3. We will bear all litigation costs, delay interest, and other expenses that your bank may incur due to the holder's payment claim lawsuit, etc. We will deposit a security deposit of KRW to your bank until this matter is resolved to cover such costs, and if costs exceed this amount, we will immediately pay the excess.
4. We will bear full responsibility for any litigation or other disputes arising between your bank and third parties due to our submission of the loss report, and will not cause any damage to your bank.
5. If your bank is sued due to our submission of the loss report and receives notice of auxiliary participation from your bank or litigation notice from the court, we will definitely participate in the litigation, and we will bear all responsibility for any damages arising from failure to participate.
   Year Month Day
   Reporter Address: (Telephone: )
   Date of Birth:
   Name: (Seal)

---

<Appendix Form No. 5-6> Trade Finance Handling Details (Letter of Credit-based Raw Material Import Funds) Trade Finance Handling Details (Letter of Credit-based Raw Material Import Funds) (Year Month Day) Bank Branch (Sub-branch) Manager

1. Summary Table

	Less than 10 million KRW	10 million KRW or more	Total
Number of Cases	Amount	Number of Cases	Amount	Number of Cases	Amount
Pure Credit
Guaranteed Credit 1)
Non-Credit
Total

Notes:
1) Partnership guarantee loans and personal guarantee loans
2) Calculate the sum separately for cases with amounts less than 10 million KRW and cases with amounts of 10 million KRW or more per case.
However, when transmitting the handling details form via the Bank of Korea Financial Network, the creation of the summary table may be omitted.

2. Details Table 1)

Application Info	Loan Handling Details	Loan Additional Info	Loan Target Evidence & Limit Details	Domestic LC & Current Limit Details
Fund Type	Company Name	Representative	Bill Amount	Loan Interest Rate	Interest Rate Change	Evidence Type 5)	Establishment Date	Display Currency 8)	LC Number	Presentation Date
Application No. 2)	Industry	Main Item	Issue Date	Base Rate	Rate Change Cycle	Evidence No.	Shipment Date	Evidence Amount	Issuance Date	Presentation Amount
Each Bank 2)	Management No.	Handling Branch 2)	Business Registration No.	Bill Due Date	Spread Rate	Enterprise Size	Applicant	Validity Period	Previous Handling Amount 9)	LC Amount	Loan Unit Price
Corporate Registration No.	Credit Loan Yes/No 3)	Loan Interest Rate 4)	Reduction Amount	Delivery Terms 6)	Export Goods 7)	Loan Limit 10)	Import Goods 7)	Current Limit 11)
21202	₩	%	%	US$	US$	%	US$	US$	₩	%p	US$	₩

Subtotal 12) Cases Amount ₩

Notes:
1) Record the handling results for all letter of credit-based raw material import funds for supported SMEs on a case-by-case basis.
2) Application No., Each Bank Management No., and Handling Branch should record the unique ID numbers assigned by each bank.
3) Credit Loan Yes/No should be recorded as codes: Pure Credit (3), Guaranteed Credit (4), and Non-Credit (5).
4) Reduction amount of loan interest rate due to the effect of financial intermediary support loans.
5) Evidence Type of Loan Target Evidence: Export L/C (1), D/P (2), D/A (3), Export Contract (4), Domestic L/C (5), Other (6) recorded as codes.
6) Delivery Terms of Loan Target Evidence: FOB, C&F, CIF, C/R (CARGO RECEIPT), etc.
7) Display Currency: Record the display currency of the loan target evidence as US$ (1), KRW (2), Other (3) as codes.
8) Export Goods and Import Goods should be recorded briefly.
9) Previous Handling Amount should be recorded by summing the following:

1. Loan amount handled for the loan target evidence.
2. Trade bill acceptance handling amount.
3. Amount of import LC and domestic LC issued or settled based on the loan target evidence.
   10) Loan Limit is calculated by deducting the Previous Handling Amount from the Evidence Amount.
   11) Current Limit is calculated by multiplying the smaller of the LC Amount and Presentation Amount by the Loan Unit Price.
   12) When transmitting the handling details form via the Bank of Korea Financial Network, the creation of the subtotal may be omitted.

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<Appendix Form No. 5-7> Trade Finance Handling Details (Letter of Credit-based Raw Material Purchase Funds and Finished Product Purchase Funds) Trade Finance Handling Details (Letter of Credit-based Raw Material Purchase Funds and Finished Product Purchase Funds) (Year Month Day) Bank Branch (Sub-branch) Manager

1. Summary Table

	Less than 10 million KRW	10 million KRW or more	Total
Number of Cases	Amount	Number of Cases	Amount	Number of Cases	Amount
Pure Credit
Guaranteed Credit 1)
Non-Credit
Total

Notes:
1) Partnership guarantee loans and personal guarantee loans
2) Calculate the sum separately for cases with amounts less than 10 million KRW and cases with amounts of 10 million KRW or more per case.
However, when transmitting the handling details form via the Bank of Korea Financial Network, the creation of the summary table may be omitted.

2. Details Table 1)

Application Info	Loan Handling Details	Loan Additional Info	Loan Target Evidence & Limit Details	Domestic LC & Current Limit Details
Fund Type 2)	Company Name	Representative	Bill Amount	Loan Interest Rate	Interest Rate Change	Evidence Type 6)	Establishment Date	Display Currency 9)	LC Number	Goods
Application No. 3)	Industry	Main Item	Issue Date	Base Rate	Rate Change Cycle	Evidence No.	Shipment Date	Evidence Amount	LC Beneficiary Name	Issuance Date
Each Bank 3)	Management No.	Handling Branch 3)	Business Registration No.	Bill Due Date	Spread Rate	Enterprise Size	Applicant	Validity Period	Previous Handling Amount 10)	Business Registration No.	Delivery Date	NEGO Date	Current Limit 13)
Corporate Registration No.	Credit Loan Yes/No 4)	Loan Interest Rate 5)	Reduction Amount	Delivery Terms 7)	Export Goods 8)	Loan Limit 11)	LC Amount 12)	Validity Period	Supply Goods 8)	Display Currency 9)
21302	₩	%	%	US$	₩	%	US$	₩	%p	US$
21502	₩	%	%	US$	₩	%	US$	₩	%p	US$

Subtotal 14) Cases Amount ₩

Notes:
1) Record the handling results for all letter of credit-based raw material purchase funds and finished product purchase funds for supported SMEs on a case-by-case basis.
2) Fund Type: Record Letter of Credit-based Raw Material Purchase Funds (21302) and Letter of Credit-based Finished Product Purchase Funds (21502) as codes.
3) Application No., Each Bank Management No., and Handling Branch should record the unique ID numbers assigned by each bank.
4) Credit Loan Yes/No should be recorded as codes: Pure Credit (3), Guaranteed Credit (4), and Non-Credit (5).
5) Reduction amount of loan interest rate due to the effect of financial intermediary support loans.
6) Evidence Type of Loan Target Evidence: Export L/C (1), D/P (2), D/A (3), Export Contract (4), Domestic L/C (5), Other (6) recorded as codes.
7) Delivery Terms of Loan Target Evidence: FOB, C&F, CIF, C/R (CARGO RECEIPT), etc.
8) Display Currency: Record the display currency of the loan target evidence as US$ (1), KRW (2), Other (3) as codes.
9) Export Goods and Supply Goods should be recorded briefly.
10) Previous Handling Amount should be recorded by summing the following:

1. Loan amount handled for the loan target evidence.
2. Trade bill acceptance handling amount.
3. Amount of import LC and domestic LC issued or settled based on the loan target evidence.
   11) Loan Limit is calculated by deducting the Previous Handling Amount from the Evidence Amount.
   12) Current Limit is calculated by multiplying the Acceptance Amount by the Loan Unit Price.
   13) If the display currency of the domestic LC is pure KRW, display in KRW; otherwise, display in US$.
   14) When transmitting the handling details form via the Bank of Korea Financial Network, the creation of the subtotal may be omitted.

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<Appendix Form No. 5-8> Trade Finance Handling Details (Performance-based Raw Material Import Funds) Trade Finance Handling Details (Performance-based Raw Material Import Funds) (Year Month Day) Bank Branch (Sub-branch) Manager

1. Summary Table

	Less than 10 million KRW	10 million KRW or more	Total
Number of Cases	Amount	Number of Cases	Amount	Number of Cases	Amount
Pure Credit
Guaranteed Credit 1)
Non-Credit
Total

Notes:
1) Partnership guarantee loans and personal guarantee loans
2) Calculate the sum separately for cases with amounts less than 10 million KRW and cases with amounts of 10 million KRW or more per case.
However, when transmitting the handling details form via the Bank of Korea Financial Network, the creation of the summary table may be omitted.

2. Details Table 1)

Application Info	Loan Handling Details	Loan Additional Info	Loan Limit Details
Fund Type	Company Name	Representative	Bill Amount	Loan Interest Rate	Interest Rate Change	Loan Target Export Performance	Raw Material Fund Loan Limit	LC Number	Presentation Date
Application No. 2)	Industry	Main Item	Issue Date	Base Rate	Rate Change Cycle	Issuance Date	Presentation Amount
Each Bank 2)	Management No.	Handling Branch 2)	Business Registration No.	Bill Due Date	Spread Rate	Enterprise Size	Target Period 5)	Previous Handling Amount 6)	LC Amount	Loan Unit Price
Corporate Registration No.	Credit Loan Yes/No 3)	Loan Interest Rate 4)	Reduction Amount	Available Limit 7)	Import Goods 8)	Current Limit 9)
21201	₩	%	US$	US$	%	US$	%	US$	US$	₩	%p	US$	₩

Subtotal 10) Cases Amount ₩

Notes:
1) Record the handling results for all performance-based raw material import funds for supported SMEs on a case-by-case basis.
2) Application No., Each Bank Management No., and Handling Branch should record the unique ID numbers assigned by each bank.
3) Credit Loan Yes/No should be recorded as codes: Pure Credit (3), Guaranteed Credit (4), and Non-Credit (5).
4) Reduction amount of loan interest rate due to the effect of financial intermediary support loans.
5) Target Period should be displayed up to the month (e.g., 202301-202312).
6) Previous Handling Amount is the amount of import LC and domestic LC issued and settled for the company's raw material purchases.
7) Available Limit is calculated by deducting the Previous Handling Amount from the Raw Material Fund Loan Limit.
8) Import Goods should be recorded briefly.
9) Current Limit is calculated by multiplying the Presentation Amount by the Loan Unit Price.
10) When transmitting the handling details form via the Bank of Korea Financial Network, the creation of the subtotal may be omitted.

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<Appendix Form No. 5-9> Trade Finance Handling Details (Performance-based Raw Material Purchase Funds and Finished Product Purchase Funds) Trade Finance Handling Details (Performance-based Raw Material Purchase Funds and Finished Product Purchase Funds) (Year Month Day) Bank Branch (Sub-branch) Manager

1. Summary Table

	Less than 10 million KRW	10 million KRW or more	Total
Number of Cases	Amount	Number of Cases	Amount	Number of Cases	Amount
Pure Credit
Guaranteed Credit 1)
Non-Credit
Total

Notes:
1) Partnership guarantee loans and personal guarantee loans
2) Calculate the sum separately for cases with amounts less than 10 million KRW and cases with amounts of 10 million KRW or more per case.
However, when transmitting the handling details form via the Bank of Korea Financial Network, the creation of the summary table may be omitted.

2. Details Table 1)

Application Info	Loan Handling Details	Loan Additional Info	Loan Limit Details	Domestic LC & Current Limit Details
Fund Type 2)	Company Name	Representative	Bill Amount	Loan Interest Rate	Interest Rate Change	Loan Target Export Performance	Loan Limit 7)	LC Number	Goods Acceptance Date	Acceptance Amount 10)
Application No. 3)	Industry	Main Item	Issue Date	Base Rate	Rate Change Cycle	LC Beneficiary Name	Issuance Date	Acceptance Certificate Issue Date	Loan Unit Price 12)
Each Bank 3)	Management No.	Handling Branch 3)	Business Registration No.	Bill Due Date	Spread Rate	Enterprise Size	Target Period 6)	Previous Handling Amount 8)	Business Registration No.	Delivery Date	NEGO Date	Current Limit 13)
Corporate Registration No.	Credit Loan Yes/No 4)	Loan Interest Rate	Reduction Amount 5)	Available Limit 9)	LC Amount 10)	Validity Period	Supply Goods 11)	Display Currency 14)
21301	₩	%	US$	US$	%	₩	%	US$	₩	%p	US$
21501	₩	%	US$	US$	%	₩	%	US$	₩	%p	US$

Subtotal 15) Cases Amount ₩

Notes:
1) Record the handling results for all performance-based raw material purchase funds and finished product purchase funds for supported SMEs on a case-by-case basis.
2) Fund Type: Record Performance-based Raw Material Purchase Funds (21301) or Performance-based Finished Product Purchase Funds (21501) as codes.
3) Application No., Each Bank Management No., and Handling Branch should record the unique ID numbers assigned by each bank.
4) Credit Loan Yes/No should be recorded as codes: Pure Credit (3), Guaranteed Credit (4), and Non-Credit (5).
5) Reduction amount of loan interest rate due to the effect of financial intermediary support loans.
6) Target Period should be displayed up to the month (e.g., 202301-202312).
7) Loan Limit: If the code in the Fund Type column is 21301, record "Performance-based Raw Material Fund Limit"; if 21501, record "Performance-based Finished Product Purchase Fund Limit".
8) Previous Handling Amount: If the code in the Fund Type column is 21301, record the sum of "Performance-based Raw Material Import and Purchase Fund Handling Amount"; if 21501, record "Finished Product Purchase Fund Handling Results".
9) Available Limit is calculated by deducting the Previous Handling Amount from the Loan Limit.
10) LC Amount and Acceptance Amount: If the display currency of the domestic LC is pure KRW, display in KRW; otherwise, display in US$.
11) Supply Goods should be recorded briefly.
12) Loan Unit Price: If the code for Display Currency is 1 or 3, record the average exchange rate of the month prior to the loan handling date; if 2, record 1.
13) Current Limit is recorded in KRW by multiplying the Acceptance Amount by the Loan Unit Price.
14) Display Currency: Record the display currency of the domestic LC as US$ (1), KRW (2), Other (3) as codes.
15) When transmitting the handling details form via the Bank of Korea Financial Network, the creation of the subtotal may be omitted.

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<Appendix Form No. 5-10> <Deleted>
Deleted <2016.2.26>

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<Appendix Form No. 5-11> SME Loan Stabilization (Small-scale) Loan Handling Results Details (T2) SME Loan Stabilization (Small-scale) Loan Handling Results Details (T2)

• T2-Summary
• Message Type: Credit – SME Loan Stabilization (Small-scale) Loan Details
• Message Path: Financial Institution → Bank of Korea

Item	Length	Cumulative	Content
Giro Code	X(3)	3	Financial Institution Giro Code
Financial Institution	9(4)	7
Processing Date	9(8)	15	Bank of Korea Receipt Date (Business Day)
Business Classification	9(4)	19	Anytime 9999
Blank 1	X(1)	20	Anytime Space
Loan Handling Year/Month	9(6)	26	Previous Month
Total Number of Loans	9(7)	33	Must match the total number of records in T2-Details
Total Loan Balance	9(15)	48	Must match the total loan balance in T2-Details
Blank 2	X(202)	250	Anytime Space
Total	X(250)

• T2-Details
• Message Type: Credit – SME Loan Stabilization (Small-scale) Loan Details
• Message Path: Financial Institution → Bank of Korea

Item	Length	Cumulative	Content
Giro Code	X(3)	3	Financial Institution Giro Code
Financial Institution	9(4)	7
Processing Date	9(8)	15	Bank of Korea Receipt Date (Business Day)
Business Classification	9(4)	19	Anytime 2402
Blank 1	X(1)	20	Anytime Space
Loan Handling Year/Month	9(6)	26	Previous Month
Each Bank Management No.	X(20)	46	Each Financial Institution Management No. (Identifier), Number or English Capital Letter
Company Info
- Business Registration No.	9(10)	56
- Industry	X(5)	61	Korea Standard Industry Classification Code, 5-digit Number
- Corporate Credit Rating	X(8)	69	Each Financial Institution's Own Credit Rating
- Company Name	X(40)	109	2Byte Korean
Blank 2	X(1)	110	Anytime Space
- Company Location	X(20)	130	2Byte Korean
Blank 3	X(1)	131
Loan Info
- Handling Branch Location	X(20)	151	2Byte Korean
Blank 4	X(1)	152	Anytime Space
- Loan Interest Rate	9(4)	156	E.g., 1.25% is "0125"
- Loan Execution Date	9(8)	164
- Loan Maturity Date	9(8)	172
- Loan Amount	9(15)	187	Error if 0
- Loan Balance	9(15)	202	Error if 0
Blank 5	X(48)	250	Anytime Space
Total	X(250)

• Writing Standard: Each Bank Management No. should record the "Loan Ledger" number for each individual loan of each financial institution.

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<Appendix Form No. 5-11-1> New Growth & Job Creation Support Loan Handling Results Report New Growth & Job Creation Support Loan Handling Results Report ◆ Message No. T5-Detail

• Message Type: Credit – New Growth & Job Creation Support Loan New Handling Results Details
• Message Path: Financial Institution → Bank of Korea
• Transmission Time: 09:00

Item	Length	Cumulative	Content
Giro Code	X(3)	3
Financial Institution	9(4)	7
Report Date	9(8)	15
Handling Branch	9(4)	19
Fund Classification	9(5)	24	26100
Business Classification	9(4)	28	2310
Statement Serial No.	9(5)	33
Each Bank Management No.	X(20)	53
Bill Details
- Business Registration No.	9(10)	63
- Corporate Registration No.	9(13)	76
- Company Name	X(20)	96	Korean (Full-width characters)
- Industry	9(5)	101	Korea Standard Industry Classification Code (KSIC), 5-digit Number
- Representative	X(10)	111	Korean (Full-width characters)
- Bill Amount	9(15)	126	Loan Amount (KRW), Error if 0
- Bill Issue Date	9(8)	134	Loan Execution Date, yyyymmdd
- Bill Due Date	9(8)	142	Loan Maturity Date, yyyymmdd
- Security Period	9(3)	145	Days (Bill Due Date - Bill Issue Date), Single Line
Loan Info
- Establishment Date	9(8)	153	yyyymmdd
- Financial Institution Handling Branch	9(7)	160	7-digit Giro Code
- Sales Amount (KRW)	9(15)	175	Mandatory if support section is '4. Enterprise with R&D expenses exceeding 2% of sales'
- Sales Amount can be received as 0
- R&D Expenses (KRW)	9(15)	190	If Sales Amount is 0, can be received if R&D Expenses > 0
- Check if Sales Amount > 0 and exceeds 2%, 0.5%
- Loan Interest Rate (bp)	9(4)	194	4-digit Number, 1.25% is '0125'
- Change Flag	X(1)	195	Mark "A" when message changes
- Technology Holding Grade	9(1)	196	Mandatory if support section requires it for startup loans
- 1: Excellent, 2: Good, 3: Average, 4: Excluded from Support
- Detailed Technology Holding Grade	X(3)	199
- 1) If support section is '3. R&D-based Startup Enterprise' and sub-section is '4. Guarantee with Technology Evaluation Result Average or Above', OR 2) If support section is '6. Technology Credit Evaluation-based Startup Enterprise', mandatory as follows (otherwise blank):
1) If 1), Technology Evaluation Grade (AAA~D, K1~K15, 000) on guarantee issued by Credit Guarantee Fund or Technology Guarantee Fund.
2) If 2), Technology Grade (T1~T10) issued by Technology Credit Evaluation Institution or equivalent bank.

• Up to 3 characters of English and Number combination allowed |
  | - Support Section Classification | X(1) | 200 | |
  | --- | --- | --- | --- |
  | - 1. Enterprise with Patent/Utility Model Rights, 2. Enterprise with Govt/Govt-Authorized Certified Tech, 3. R&D-based Startup Enterprise, 4. Enterprise with R&D Expenses > 2% of Sales, 5. Financial Institution Additional Selection Section, 6. Technology Credit Evaluation-based Startup Enterprise, 7. General Startup Enterprise, 8. New Growth Engine Enterprise, 9. Job Creation Enterprise (until Oct 18), A. Job Creation Enterprise (until Dec 23), B. Materials/Components/Equipment Enterprise, C. Job Creation Enterprise (from Jan 24) | | | |
  | - Support Target Classification | X(1) | 201 | |
  | - 1. Guarantee Collateral, 2. Physical Collateral, 3. Credit Loan, 4. Patent/Utility Model Collateral Loan, 5. Re-entrepreneur Enterprise, 6. General Startup Enterprise (Operation, until Sep 19), 7. Job Creation Enterprise (Operation, until Oct 18), 8. General Startup Enterprise (Operation, from Oct 19), A. Job Creation Enterprise (until Dec 23), B. Materials/Components/Equipment Enterprise (Operation, General), C. Materials/Components/Equipment Enterprise (Operation, Special Requirements), D. Materials/Components/Equipment Enterprise (Facility, General), E. Materials/Components/Equipment Enterprise (Facility, Special Requirements), F. Tech-type Startup Enterprise (Facility), G. General Startup Enterprise (Facility), H. Job Creation Enterprise (Facility), I. Job Creation Enterprise (from Jan 24) | | | |
  | - Credit Loan Sub-classification | 9(1) | 202 | Mandatory only if Support Target Classification is '3. Credit Loan' |
  | - 1. Pure Credit Loan, 2. Partnership Guarantee Loan, 3. Personal Guarantee Loan | | | |
  | - Existing Loan Conversion | 9(1) | 203 | 1. New, 2. Mid-term Conversion, 3. Maturity Conversion, 4. Refinancing |
  | - Comprehensive Mortgage Setup | 9(1) | 204 | 1. Setup, 2. Not Setup |
  | - Limited Mortgage Setup | 9(1) | 205 | 1. Setup, 2. Not Setup |
  | - Overlap with Credit Loan | 9(1) | 206 | Overlap with "Credit Loan" among financial intermediary support loan types |
  | - 1. Target, 2. Non-target | | | |
  | - Flexible Deposit/Withdrawal | 9(1) | 207 | 1. Possible, 2. Not Possible |
  | - Enterprise Size | 9(1) | 208 | 0. SME, 1. Large Enterprise, 2. Affiliated Enterprise, 3. Group Enterprise |
  | - New Customer | 9(1) | 209 | 1. New, 2. Existing |
  | - Company Location | X(14) | 223 | Korean (Full-width characters) 7 digits, Administrative Region Upper 2 Levels (e.g., Seoul Dongjak, Gyeongnam Tongyeong, Gyeongbuk Andong) |
  | - Permanent Employees (No.) | 9(5) | 228 | 5-digit Number, 123 people is 00123 |
  | - Total Assets (100M KRW) | 9(5) | 233 | 5-digit Number, 12.3B KRW is 00123 |
  | - Equity (100M KRW) | 9(5) | 238 | 5-digit Number, 12.3B KRW is 00123 |
  | - Total Borrowings (100M KRW) | 9(5) | 243 | 5-digit Number, 12.3B KRW is 00123 |
  | - Corporate Credit Rating | X(8) | 251 | 8-digit Number or English Capital Letter, Each Bank's Own Credit Rating |
  | - Guarantee Ratio | 9(3) | 254 | 3-digit Number, 50% is 050 |
  | - Interest Rate Change | 9(1) | 255 | 1. Variable, 2. Fixed |
  | - Base Rate | X(14) | 269 | Korean (Full-width characters), Number, English Letter (e.g., MOR, KORIBOR, Tech Rate, 2.77) |
  | - Spread Rate | 9(4) | 273 | 4-digit Number, 1.23% is 0123 |
  | - Loan Interest Rate Reduction | 9(4) | 277 | Reduction amount due to financial intermediary support loan effect |
  | - 4-digit Number, 1.23% is 0123 | | | |
  | - Interest Change Cycle (Months) | 9(3) | 280 | 3-digit Number, 12 months is 012 |
  | - R&D-based Startup Enterprise Sub-section | 9(1) | 281 | |
  | - Mandatory only if Support Section is '3. R&D-based Startup Enterprise' | | | |
  | - 1: R&D Success Tech Certificate, 2: R&D Special Zone Evidence, 3: Tech Holding Co. Establishment Evidence, 4: Guarantee with Tech Eval Result Average+, 5: Re-enterprise Support Guarantee | | | |
  | - Technology Guarantee Fund Secondary Guarantee | 9(1) | 282 | 1. Guaranteed, 2. Not Guaranteed |
  | - New Growth Engine Enterprise Sub-section | X(1) | 283 | |
  | - Mandatory only if Support Section is '8. New Growth Engine Enterprise' (0 otherwise) | | | |
  | - 1: Enterprise eligible for tax credit for New Growth Engine Research & Original Tech Dev, 2: Venture Enterprise Certified | | | |
  | - Job Creation Enterprise Sub-section | X(1) | 284 | |
  | - Mandatory only if Support Section is '9. Job Creation Enterprise (until Oct 18), A. Job Creation Enterprise (until Dec 23)' or 'C. Job Creation Enterprise (from Jan 24)' (0 otherwise) | | | |
  | - 1. Youth Employment Increase Tax Credit, 2. Employment Creation Investment Tax Credit, 3. Employment Increase Tax Credit, 4. Regular Worker Conversion Tax Credit, 5. SME Social Insurance Premium Tax Credit, 6. Integrated Employment Tax Credit | | | |
  | - Permanent Employee Decrease | X(1) | 285 | |
  | - Mandatory only if Job Creation Sub-section is '2. Employment Creation Investment Tax Credit' (0 otherwise) | | | |
  | - 1. Decrease, 2. No Decrease | | | |
  | - Technology Credit Evaluation-based Startup Enterprise Sub-section | X(1) | 286 | |
  | - Mandatory only if Support Section is '6. Technology Credit Evaluation-based Startup Enterprise' (blank otherwise) | | | |
  | - 1. Evaluation with Tech Grade Average+ from Tech Credit Eval Institution, 2. Evaluation with Tech Grade Average+ from Equivalent Bank | | | |
  | - Tech Credit Eval Institution Code | X(4) | 290 | |
  | - Mandatory if Tech Credit Eval Sub-section is '1...' or '2...' | | | |
  | - Code of institution issuing the evaluation | | | |
  | - Up to 4 characters of English and Number combination allowed | | | |
  | - Materials/Components/Equipment Enterprise Sub-section | X(1) | 291 | |
  | - Mandatory only if Support Section is 'B. Materials/Components/Equipment Enterprise' (blank otherwise) | | | |
  | - 1. Materials/Components & Production Equipment Mfg, 2. Materials/Components Specialist, 3. Materials/Components Tech Dev Specialist | | | |
  | - Special Requirements Compliance | X(1) | 292 | |
  | - Mandatory only if Support Target is 'C. Materials/Components/Equipment (Operation, Special)' or 'E. Materials/Components/Equipment (Facility, Special)' (blank otherwise) | | | |
  | - 1. Export Restricted Item Importer, 2. Export Restricted Item Purchaser, 3. Export Restriction Tax Support Enterprise | | | |
  | - Business Plan | X(1) | 293 | |
  | - Mandatory only if Support Target is 'D. Materials/Components/Equipment (Facility, General)', 'E. ... (Facility, Special)', 'F. Tech-type (Facility)', 'G. General (Facility)', or 'H. Job Creation (Facility)' (blank otherwise) | | | |
  | - 1. Factory Construction/Expansion, 2. New Purchase of Machinery/Equipment, 3. Replacement due to Aging, 4. Factory/Land Purchase | | | |
  | - If one loan corresponds to multiple items, record the number of the item with the highest amount proportion | | | |
  | Blank | X(7) | 300 | |
  | Total | X(300) | | |

• Terminology Explanation
  ① Each Bank Management No. should record the "Loan Ledger" number for each individual loan of each financial institution.
  ② 'Technology Holding Grade' is classified based on 'Technology Evaluation' by Credit Guarantee Institutions, Technology Credit Evaluation Institutions, or 'Technology Grade' by Technology Credit Evaluation Institutions as follows:

  Grade	Excellent	Good	Average	Excluded
  Credit Guarantee Fund Eval Grade	K1, K2	K3~K5	K6~K10	K11 or below
  Technology Guarantee Fund Eval Grade	AAA, AA, A, BBB	BB, B	CCC or below
  Tech Credit Eval Institution Grade	T1, T2	T3, T4	T5	T6 or below
  ③ 'Special Requirements Compliance' items are classified as follows:

  1. Export Restricted Item Importer: Import Declaration Certificate issued by Customs Office after 2018.1.1
  2. Export Restricted Item Purchaser: 1. Import Declaration Certificate (copy allowed) from Customs Office, 2. Purchase Contract or Tax Invoice (including HSK Code)
  3. Export Restriction Tax Support Enterprise: 1. Application Form for Japanese Export Restriction Damage, 2. Tax Benefit Notice or Certificate from Customs Office

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<Appendix Form No. 5-11-2> <Deleted>
Deleted <2023.12.28.>

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<Appendix Form No. 5-11-3> <Deleted>
Deleted <2023.12.28.>

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<Appendix Form No. 5-11-4> SME Temporary Special Support Loan Handling Results Details (T0) SME Temporary Special Support Loan Handling Results Details (T0) ◆ T0-Details

• Message Type: Credit – SME Temporary Special Support Loan Handling Results Details ◦ Message Path: Financial Institution → Bank of Korea
• Transmission Time: 09:00

Item	Length	Cumulative	Content
Giro Code	X(3)	3	Financial Institution Giro Code
Financial Institution	9(4)	7
Processing Date	9(8)	15	Bank of Korea Receipt Date (Business Day)
Business Classification	9(4)	19	Anytime 1029
Blank 1	X(1)	20	Anytime Space
Loan Handling Year/Month	9(6)	26	Previous Month
Each Bank Management No.	X(20)	46	Each Financial Institution Management No. (Identifier), Number or English Capital Letter
Company Info
- Business Registration No.	9(10)	56
- Corporate Registration No.	9(13)	69
- Industry	X(5)	74	Korea Standard Industry Classification Code, 5-digit Number
- Corporate Credit Rating	X(2)	76	FSS Front Report 10-grade standard, 00 if no grade
- Company Name	X(40)	116	2Byte Korean
- Company Location	9(1)	117	1: Seoul, 2: Outside Seoul
Loan Info
- Handling Branch Location Code	9(1)	118	1: Seoul, 2: Outside Seoul
- Loan Interest Rate	9(4)	122	E.g., 1.25% is "0125", rounded at 3rd decimal
- Loan Execution Date	9(8)	130	yyyymmdd
- Loan Maturity Date	9(8)	138	yyyymmdd
- Loan Execution Amount	9(15)	153	Error if 0
- Loan Balance	9(15)	168	Error if 0
- Loan Interest Rate Reduction	9(4)	172	E.g., 1.25% is "0125", rounded at 3rd decimal
Existing Loan Info
- Conversion	9(1)	173	1: New, 2: Maturity Extension, 3: Refinancing
- Existing Interest Rate	9(4)	177	E.g., 1.25% is "0125", rounded at 3rd decimal
- Existing Loan Balance	9(15)	192	Error if 0
Secondary Guarantee
- Conversion	9(1)	193	1: Applicable, 2: Not Applicable
- Interest Rate Reduction due to Secondary Guarantee	9(4)	197	E.g., 1.25% is "0125", rounded at 3rd decimal
Blank 2	X(53)	250	Anytime Space
Total	X(250)

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<Appendix Form No. 5-12> Trade Finance, New Growth & Job Creation Support, and SME Loan Stabilization (Equipment) Loan Handling Results Change Report Trade Finance, New Growth & Job Creation Support, and SME Loan Stabilization (Equipment) Loan Handling Results Change Report ◆ Message No. R1-Detail

• Message Type: Credit – Trade Finance, New Growth & Job Creation Support, and SME Loan Stabilization (Equipment) Loan Handling Results Change Report
• Message Path: Financial Institution → Bank of Korea
• Transmission Time: 09:00

Item	Length	Cumulative	Content
Giro Code	X(3)	3	Financial Institution Giro Code
Financial Institution	9(4)	7	Bank of Korea Financial Institution Code
Report Date (Change Processing Date)	9(8)	15
Handling Branch	9(4)	19	Bank of Korea Branch Code
Business Classification	9(4)	23	5100
Change Reason	X(1)	24	1. Mid-term Repayment, 2. Business Closure, 3. Final Default, 4. Maturity Extension, 5. Transaction Cancellation, 6. Other, 7. Support Target Classification Change, 8. Support Section Classification Change, 9. (Trade Finance) Credit Loan Yes/No Change
Blank 1	9(40)	64
Trade Finance-SME-Less than 10M Cases	9(5)	69
Trade Finance-SME-Less than 10M Amount	9(15)	84
Trade Finance-SME-10M or More Cases	9(5)	89
Trade Finance-SME-10M or More Amount	9(15)	104
Trade Finance-Large-Less than 10M Cases	9(5)	109
Trade Finance-Large-Less than 10M Amount	9(15)	124
Trade Finance-Large-10M or More Cases	9(5)	129
Trade Finance-Large-10M or More Amount	9(15)	144
Blank 2	9(40)	184
New Growth/Job Loan-SME-Less than 10M Cases	9(5)	189
New Growth/Job Loan-SME-Less than 10M Amount	9(15)	204
New Growth/Job Loan-SME-10M or More Cases	9(5)	209
New Growth/Job Loan-SME-10M or More Amount	9(15)	224
New Growth/Job Loan-Large-Less than 10M Cases	9(5)	229
New Growth/Job Loan-Large-Less than 10M Amount	9(15)	244
New Growth/Job Loan-Large-10M or More Cases	9(5)	249
New Growth/Job Loan-Large-10M or More Amount	9(15)	264
Blank 3	X(40)	304
SME Loan Stabilization (Equipment Investment)-SME-Less than 10M Cases	9(5)	309
SME Loan Stabilization (Equipment Investment)-SME-Less than 10M Amount	9(15)	324
SME Loan Stabilization (Equipment Investment)-SME-10M or More Cases	9(5)	329
SME Loan Stabilization (Equipment Investment)-SME-10M or More Amount	9(15)	344
SME Loan Stabilization (Equipment Investment)-Large-Less than 10M Cases	9(5)	349
SME Loan Stabilization (Equipment Investment)-Large-Less than 10M Amount	9(15)	364
SME Loan Stabilization (Equipment Investment)-Large-10M or More Cases	9(5)	369
SME Loan Stabilization (Equipment Investment)-Large-10M or More Amount	9(15)	384
Blank 4	X(16)	400
Total	400)

• Writing Standard: Refinancing, renewal, etc., are reported as new handling results. Only time extensions are reported as maturity extensions. In case of time extension with partial repayment conditions, the partially repaid amount is reported as mid-term repayment, and the extended amount is reported as maturity extension, each as 1 case.

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<Appendix Form No. 5-13> Trade Finance, New Growth & Job Creation Support, and SME Loan Stabilization (Equipment) Loan Handling Results Change Details Table Trade Finance, New Growth & Job Creation Support, and SME Loan Stabilization (Equipment) Loan Handling Results Change Details Table ◆ Message No. R2-Detail

• Message Type: Credit – Trade Finance, New Growth & Job Creation Support, and SME Loan Stabilization (Equipment) Loan Handling Results Change Details
• Message Path: Financial Institution → Bank of Korea
• Transmission Time: 09:00

Item	Length	Cumulative	Content
Giro Code	X(3)	3	Financial Institution Giro Code
Financial Institution	9(4)	7	Bank of Korea Financial Institution Code
Report Date (Change Processing Date)	9(8)	15
Handling Results-Report Date	9(8)	23	Handling Results Report Date
Handling Results-Handling Branch	9(4)	27	Bank of Korea Branch Code where new handling results were reported
Handling Results-Fund Classification	9(5)	32	Fund Code if Trade Finance
Business Classification	9(4)	36	5101
Handling Results-Application No.	9(5)	41	Application No. entered when reporting new handling results
Loan Type	X(1)	42	2: Trade Finance, 6: New Growth/Job Loan, 7: SME Loan Stabilization (Equipment Investment)
Blank 1	9(2)	44
Change Report Serial No.	9(3)	47	Each Bank's Own Unique No.
Change Details
- Change Reason	X(1)	48	1: Mid-term Repayment, 2: Business Closure, 3: Final Default, 4: Maturity Extension, 5: Transaction Cancellation, 6: Other (Increase, etc.), 7: Support Target Classification Change, 8: Support Section Classification Change, 9: (Trade Finance) Credit Loan Yes/No Change
- Change Date	9(8)	56	Date Change Reason Occurred
- Extended Maturity Date	9(8)	64	Only if Change Reason is '4: Maturity Extension'
- Change Amount	9(15)	79	"0" for Maturity Extension. For partial repayment, repaid portion reported separately as mid-term repayment
- Post-Change Balance	9(15)	94	Amount extended for Maturity Extension
Change Flag	X(1)	95	Mark 'A' when message changes
Post-Change Tech Holding Grade	9(1)	96
- Mandatory if:
1) Post-Change Support Section is '3. R&D-based Startup Enterprise' and sub-section is '4: Tech Eval Result Average+ Guarantee'
2) Post-Change Support Section is '6. Tech Credit Eval-based Startup Enterprise'

• 1: Excellent, 2: Good, 3: Average, 4: Excluded |
  | Post-Change Detailed Tech Holding Grade | X(3) | 99 | |
  | --- | --- | --- | --- |
  | - Mandatory if Post-Change Tech Holding Grade is entered (otherwise blank): | | | |
  1) If Post-Change Support Section is '3. R&D-based Startup Enterprise' and sub-section is '4. Tech Eval Result Average+ Guarantee': Tech Eval Grade (AAA~D, K1~K15, 000) on guarantee from Credit/Tech Guarantee Fund.
  2) If Post-Change Support Section is '6. Tech Credit Eval-based Startup Enterprise': Tech Grade (T1~T10) from Tech Credit Eval Institution or equivalent bank.

• Up to 3 characters of English and Number combination allowed |
  | Post-Change Support Target Classification | X(1) | 100 | |
  | --- | --- | --- | --- |
  | - 1. Guarantee Collateral, 2. Physical Collateral, 3. Credit Loan, 4. Patent/Utility Model Collateral Loan, 5. Re-entrepreneur Enterprise, 6. General Startup (Op, until Sep 19), 7. Job Creation (Op, until Oct 18), 8. General Startup (Op, from Oct 19), A. Job Creation (Op, until Dec 23), B. Mat/Comp/Equip (Op, General), C. Mat/Comp/Equip (Op, Special), D. Mat/Comp/Equip (Fac, General), E. Mat/Comp/Equip (Fac, Special), F. Tech-type (Fac), G. General (Fac), H. Job Creation (Fac), I. Job Creation (Op, from Jan 24) | | | |
  | Post-Change Support Section Classification | X(1) | 101 | |
  | - Mandatory if Change Reason is '7: Support Target Classification Change' | | | |
  | - 1. Patent/Utility Model Enterprise, 2. Govt Certified Tech Enterprise, 3. R&D-based Startup, 4. R&D > 2% Sales, 5. Fin Inst Additional, 6. Tech Credit Eval-based Startup, 7. General Startup, 8. New Growth Engine, 9. Job Creation (until Oct 18), A. Job Creation (until Dec 23), B. Mat/Comp/Equip, C. Job Creation (from Jan 24) | | | |
  | - If existing reported section is '6. Tech Credit Eval-based Startup' and Change Reason is '4: Maturity Extension', enter '6. Tech Credit Eval-based Startup'. | | | |
  | - If existing reported section is '3. R&D-based Startup' and Change Reason is '4: Maturity Extension', enter '3. R&D-based Startup'. | | | |
  | Post-Change Sales Amount (KRW) | 9(15) | 116 | Mandatory if Post-Change Support Section is '4. R&D > 2% Sales' |
  | Post-Change R&D Expenses (KRW) | 9(15) | 131 | Mandatory if Post-Change Support Section is '4. R&D > 2% Sales' |
  | Post-Change Support Section 'R&D-based Startup' Sub-section | 9(1) | 132 | |
  | - Mandatory only if Post-Change Support Section is '3. R&D-based Startup' | | | |
  | - 1: R&D Success Tech Certificate, 2: R&D Special Zone Evidence, 3: Tech Holding Co. Establishment Evidence, 4: Tech Eval Result Average+ Guarantee, 5: Re-enterprise Support Guarantee | | | |
  | Post-Change Support Section '8. New Growth Engine' Sub-section | X(1) | 133 | |
  | - Mandatory only if Post-Change Support Section is '8. New Growth Engine' (0 otherwise) | | | |
  | - 1: Enterprise eligible for tax credit for New Growth Engine Research & Original Tech Dev, 2: Venture Enterprise Certified | | | |
  | Post-Change Job Creation Enterprise Sub-section | X(1) | 134 | |
  | - Enter if Job Creation Sub-section changes or requested by Financial Business Dept (0 otherwise) | | | |
  | - 1. Youth Employment Increase Tax Credit, 2. Employment Creation Investment Tax Credit, 3. Employment Increase Tax Credit, 4. Regular Worker Conversion Tax Credit, 5. SME Social Insurance Premium Tax Credit, 6. Integrated Employment Tax Credit | | | |
  | Post-Change Job Creation Sub-section '2. Employment Creation Investment Tax Credit' Permanent Employee Decrease | X(1) | 135 | |
  | - Mandatory only if Post-Change Job Creation Sub-section is '2. Employment Creation Investment Tax Credit' (0 otherwise) | | | |
  | - 1. Decrease, 2. No Decrease | | | |
  | Post-Change Support Target '3. Credit Loan' Credit Loan Sub-classification | X(1) | 136 | |
  | - Mandatory only if Post-Change Support Target is '3. Credit Loan' (0 otherwise) | | | |
  | - 1. Pure Credit, 2. Partnership Guarantee, 3. Personal Guarantee | | | |
  | Post-Change Support Section '6. Tech Credit Eval-based Startup' Sub-section | X(1) | 137 | |
  | - Mandatory only if Post-Change Support Section is '6. Tech Credit Eval-based Startup' (blank otherwise) | | | |
  | - 1. Evaluation with Tech Grade Average+ from Tech Credit Eval Institution, 2. Evaluation with Tech Grade Average+ from Equivalent Bank | | | |
  | Post-Change Tech Credit Eval-based Startup Sub-section '1...' or '2...' Evaluation Issuing Institution Code | X(4) | 141 | |
  | - Mandatory only if Post-Change Tech Credit Eval-based Startup Sub-section is '1...' or '2...' (blank otherwise) | | | |
  | - Code of institution issuing the evaluation | | | |
  | - Up to 4 characters of English and Number combination allowed | | | |
  | Post-Change (Trade Finance) Credit Loan Yes/No | X(1) | 142 | |
  | - Mandatory only if Change Reason is '9: (Trade Finance) Credit Loan Yes/No Change' (0 otherwise) | | | |
  | - 3: Pure Credit, 4: Guaranteed Credit (Personal, Partnership), 5: Non-Credit | | | |
  | Post-Change Permanent Employees (No.) | 9(5) | 147 | 5-digit Number, 123 people is 00123 |
  | Post-Change Loan Interest Rate (bp) | 9(4) | 151 | 4-digit Number, 1.25% is 0125 |
  | Post-Change Interest Rate Change | 9(1) | 152 | 1. Variable, 2. Fixed |
  | Post-Change Base Rate | X(14) | 166 | Korean (Full-width), Number, English Letter (e.g., MOR, KORIBOR, Tech Rate, 2.77) |
  | Post-Change Spread Rate | 9(4) | 170 | 4-digit Number, 1.23% is 0123 |
  | Post-Change Loan Interest Rate Reduction | 9(4) | 174 | Reduction amount due to financial intermediary support loan effect |
  | - 4-digit Number, 1.23% is 0123 | | | |
  | Post-Change Interest Change Cycle (Months) | 9(3) | 177 | 3-digit Number, 12 months is 012, 000 if Interest Rate Change is '2. Fixed' |
  | Post-Change Industry | 9(5) | 182 | Number, Korea Standard Industry Classification Code |
  | - Mandatory if Change Reason is '4: Maturity Extension' | | | |
  | Blank 2 | X(18) | 200 | |
  | Change Details-Remarks | X(30) | 230 | Korean |
  | Blank 3 | X(70) | 300 | Korean |
  | Total | X(300) | | |

• Terminology Explanation

• 'Technology Holding Grade' is classified based on 'Technology Evaluation' by Credit Guarantee Institutions, Technology Credit Evaluation Institutions, or 'Technology Grade' by Technology Credit Evaluation Institutions as follows:
  | Grade | Excellent | Good | Average | Excluded |
  | :--- | :--- | :--- | :--- | :--- |
  | Credit Guarantee Fund Eval Grade | K1, K2 | K3~K5 | K6~K10 | K11 or below |
  | Technology Guarantee Fund Eval Grade | AAA, AA, A, BBB | BB, B | CCC or below | |
  | Tech Credit Eval Institution Grade | T1, T2 | T3, T4 | T5 | T6 or below |

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<Appendix Form No. 5-14-1> Trade Finance, New Growth & Job Creation Support, and SME Loan Stabilization (Equipment) Loan Review Inquiry Form Trade Finance, New Growth & Job Creation Support, and SME Loan Stabilization (Equipment) Loan Review Inquiry Form ◆ Message No. M2-Detail

• Message Type: Credit – Trade Finance, New Growth & Job Creation Support, and SME Loan Stabilization (Equipment) Loan Inquiry Form Issuance
• Message Path: Bank of Korea → Financial Institution
• Transmission Time: 20:00 (Credit Business Closing)

Item	Length	Cumulative	Content
Giro Code	X(3)	3	Financial Institution Giro Code
Financial Institution	9(4)	7	Bank of Korea Financial Institution Code
Inquiry Form Creation Date	9(8)	15
Bank of Korea Handling Branch	9(4)	19	Bank of Korea Branch Code
Inquiry Form No.	9(5)	24
Loan Type	9(1)	25	2: Trade Finance, 6: New Growth/Job Loan, 7: SME Loan Stabilization (Equipment Investment)
Business Classification	9(4)	29	6101
Handling Results-Statement Serial No.	9(5)	34
Handling Results-Business Registration No.	X(10)	44
Handling Results-Enterprise Size	X(1)	45	0: SME, 1: Large Enterprise, 4: Medium Enterprise (Equipment Investment Only)
Handling Results-Fund Classification	9(5)	50	Trade Finance Only
Handling Results-Report Date	9(8)	58
Handling Results-Loan (Bill) Amount	9(15)	73
Handling Results-Each Bank Management No.	X(20)	93
Blank 1	X(107)	200
Incompatibility Reason 1	X(20)	220	Korean
Incompatibility Reason 2	X(20)	240
Incompatibility Reason 3	X(20)	260
Incompatibility Reason 4	X(20)	280
Blank 2	X(20)	300
Total	X(300)

• Writing Standard: ① Submit explanation or action results to the bank within 5 business days. If submission of explanation materials for this inquiry form is delayed by more than 1 month from the issuance date without special reason, the Bank of Korea handling branch manager may exclude the loan handling results from the calculation target of financial intermediary support loan limits without separate notice.
  ② Default, Main Debtor Group, and Large Enterprise (including Affiliated Enterprises) cases were excluded from the limit calculation target loan handling results. If there is an objection, please submit with explanation materials. ③ If the inquiry form is for the same case as a previously sanctioned case discovered through Bank of Korea joint inspection as irregular handling, please explain this fact to avoid double sanction.

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<Appendix Form No. 5-14-2> SME Loan Stabilization (Small-scale) and Limit Retention Loan Review Inquiry Form (T4) SME Loan Stabilization (Small-scale) and Limit Retention Loan Review Inquiry Form (T4)

• T4-Summary
• Message Type: Credit – SME Loan Stabilization (Small-scale) and Limit Retention Loan Inquiry Form Issuance
• Message Path: Bank of Korea → Financial Institution

Item	Length	Cumulative	Content
Giro Code	X(3)	3	Financial Institution Giro Code
Financial Institution	9(4)	7
Processing Date	9(8)	15	Bank of Korea Issuance Date (Business Day)
Business Classification	9(4)	19	Anytime 9999
Blank 1	X(1)	20	Anytime Space
Loan Handling Year/Month	9(6)	26	Previous Month
Total Number of Inquiry Forms	9(5)	31	Must match total number of records in T4-Details
Total Loan Balance	9(15)	46	Must match total loan balance in T4-Details
Blank 2	X(104)	150	Anytime Space
Total	X(150)

• T4-Details
• Message Type: Credit – SME Loan Stabilization (Small-scale) and Limit Retention Loan Inquiry Form Issuance
• Message Path: Bank of Korea → Financial Institution

Item	Length	Cumulative	Content
Giro Code	X(3)	3	Financial Institution Giro Code
Financial Institution	9(4)	7
Processing Date	9(8)	15	Bank of Korea Issuance Date (Business Day)
Business Classification	9(4)	19	Anytime 2404
Blank 1	X(1)	20	Anytime Space
Loan Handling Year/Month	9(6)	26	Previous Month
Inquiry Form No.	9(5)	31	Bank of Korea Assigned Inquiry Form Serial No.
Loan Type	9(1)	32	1: Credit Loan, 2: SME Loan Stabilization (Small-scale) Loan, 3: Limit Retention (Corona 19 Affected Enterprise), 4: Limit Retention (Small Business Support), 5: Limit Retention (SME Temporary Special Support)
Statement Serial No.	X(20)	52	Each Financial Institution Management No. (Identifier), Number or English Capital Letter
Business Registration No.	9(10)	62
Loan Balance	9(15)	77
Incompatibility Reason 1	X(1)	78	Y:Default, 1:Trade Result Overlap, 2:Trade Credit Overlap, 3:New Growth/Job Overlap, 4:Equipment Investment Overlap, 6:Small-scale Self-employed Overlap, 7:Limit Retention (Corona 19) Overlap, 8:Limit Retention (Small Business) Overlap, 9:Limit Retention (SME Temp Special Support) Overlap
Incompatibility Reason 2	X(1)	79	Y:Closure, 1:Trade Result Overlap, 2:Trade Credit Overlap, 3:New Growth/Job Overlap, 4:Equipment Investment Overlap, 6:Small-scale Self-employed Overlap, 7:Limit Retention (Corona 19) Overlap, 8:Limit Retention (Small Business) Overlap, 9:Limit Retention (SME Temp Special Support) Overlap
Incompatibility Reason 3	X(1)	80	Y:Large Enterprise, 1:Trade Result Overlap, 2:Trade Credit Overlap, 3:New Growth/Job Overlap, 4:Equipment Investment Overlap, 6:Small-scale Self-employed Overlap, 7:Limit Retention (Corona 19) Overlap, 8:Limit Retention (Small Business) Overlap, 9:Limit Retention (SME Temp Special Support) Overlap
Incompatibility Reason 4	X(1)	81	Y:Group Enterprise, 1:Trade Result Overlap, 2:Trade Credit Overlap, 3:New Growth/Job Overlap, 4:Equipment Investment Overlap, 6:Small-scale Self-employed Overlap, 7:Limit Retention (Corona 19) Overlap, 8:Limit Retention (Small Business) Overlap, 9:Limit Retention (SME Temp Special Support) Overlap
Blank 2	X(69)	150	Anytime Space
Total	X(150)

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<Appendix Form No. 5-15-1> Trade Finance, New Growth & Job Creation Support, and SME Loan Stabilization (Equipment) Loan Inquiry Form Action Results Trade Finance, New Growth & Job Creation Support, and SME Loan Stabilization (Equipment) Loan Inquiry Form Action Results ◆ Message No. R3-Detail

• Message Type: Credit – Trade Finance, New Growth & Job Creation Support, and SME Loan Stabilization (Equipment) Loan Inquiry Form Action Results Answer
• Message Path: Financial Institution → Bank of Korea
• Transmission Time: 09:00

Item	Length	Cumulative	Content
Giro Code	X(3)	3	Financial Institution Giro Code
Financial Institution	9(4)	7	Bank of Korea Financial Institution Code
Answer Date	9(8)	15	Action Date
Bank of Korea Handling Branch	9(4)	19	Bank of Korea Branch Code
Loan Type*	9(1)	20	2: Trade Finance, 6: New Growth/Job Loan, 7: SME Loan Stabilization (Equipment Investment)
Business Classification	9(4)	24	6102
Inquiry Form No.	9(5)	29
Handling Results-Fund Classification	X(5)	34	Trade Finance Only
Handling Results-Report Date	9(8)	42
Handling Results-Statement Serial No.	9(5)	47
Action Results-Irregularity	X(1)	48	0: Normal, 1: Irregular (Attach Explanation Materials)
Calculation Start Date (Handling Date)	X(8)	56	Default: Occurrence Date, Others: New Handling Date
End Date (Expiry Date)	X(8)	64
Excess Average Balance Count	9(15)	79
Blank 1	X(121)	200
Action Content	X(30)	230	Korean
Blank 2	X(70)	300	Korean
Total	X(300)

• Writing Standard:
  ① Action Content should be recorded as codes: Explanation Material Submission (FAX) (1), Explanation Material Submission (Mail) (2), Non-target Conversion (3), Other (4).
  ② Excess Average Balance Count is calculated by multiplying the Loan Amount by the period from Calculation Start Date to Average Balance Reflection Date (single line).

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<Appendix Form No. 5-15-

<Appendix Form No. 5-16> Sanction Measures Report

Sanction Measures Report

(Year / Quarter)

To: Director of Financial Affairs Bureau, from: Head of Department (Unit: Million KRW)

Financial Institution Loan Type 1)	Sanction Period	Sanction Type 2)	Sanction Content 3)	Sanction Reason 5)	Loan Amount	Recovery of Existing Loans	Limit Reduction (Based on Coverage Ratio) 4)	Other
						1x	1.5x	2x	2.5x	3.5x
(. . . ～ . . .)						(. . . ～ . . .)	(. . . ～ . . .)	(. . . ～ . . .)	(. . . ～ . . .)	(. . . ～ . . .)

Notes:
1) Loan types are classified as C1 (Trade Finance, etc.), C2, etc.
2) Sanction types are recorded as recovery of existing loans, reduction of loan limits, imposition of late payment penalties, and cancellation of loan agreements, etc.
3) Sanction content must be detailed: for recovery of existing loans, the recovered amount; for limit reduction, the limit reduction coverage amount; for imposition of late payment penalties, the amount and applied interest rate, etc.
4) Sanction reasons are classified as loans to large corporations and affiliated companies of the main creditor group, failure to report or delayed reporting of mid-term loan repayment, loans to closed companies, and others (e.g., loans to final default counterparties).

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<Appendix Form No. 5-17> Financial Intermediation Support Loan Handling Performance and Balance Report

Financial Intermediation Support Loan Handling Performance and Balance Report

• R4-Summary
• Message Type: Handling Performance and Balance Report
• Transmission Path: Financial Institution → Bank of Korea
• Reception Time: 9:00 AM

Item	Length	Cumulative	Content
Message Code	X(3)	3
Financial Institution	9(4)	7
Report Date	9(8)	15	- yyyymmdd
Business Classification	9(4)	19	- 5102
Number of Reports	9(5)	24
Blank	X(376)	400
Total	X(400)

• R4-Detail
• Message Type: Handling Performance and Balance Report
• Transmission Path: Financial Institution → Bank of Korea
• Reception Time: 9:00 AM

Item	Length	Cumulative	Content
Message Code	X(3)	3
Financial Institution	9(4)	7
Report Date	9(8)	15	- yyyymmdd
Handling Branch	9(4)	19	- Bank of Korea Regional Headquarters Code
Loan Type Code	9(1)	20	- 2 (Trade Finance), 6 (New Growth Jobs), 7 (Equipment Investment)
Business Classification	9(4)	24	- 5102
Financial Institution Application Number	9(5)	29
Fund Type Code	9(5)	34
			- Fund type by loan type (Input only if loan type code is 2; leave blank otherwise)
			Trade Finance Fund Type Codes:
			21101 (Performance-based Production Funds)
			21102 (Letter of Credit-based Production Funds)
			21201 (Performance-based Raw Material Import Funds)
			21202 (Letter of Credit-based Raw Material Import Funds)
			21301 (Performance-based Raw Material Purchase Funds)
			21302 (Letter of Credit-based Raw Material Purchase Funds)
			21401 (Performance-based Comprehensive Finance)
			21402 (Letter of Credit-based Comprehensive Finance)
			21501 (Performance-based Finished Product Purchase Funds)
			21502 (Letter of Credit-based Finished Product Purchase Funds)
New Handling Date	9(8)	42	- yyyymmdd
Each Bank Management Number	9(20)	62	- Initial loan handling performance Each Bank management number (remove blanks)
Loan Balance	9(15)	77	- Actual ledger balance at reference point
Business Registration Number	9(10)	87
Reference Point	9(8)	95	- Balance reporting reference point (end of previous month)
Blank	X(305)	400
Total	X(400)