Reinvestment of Unappropriated Earned Surplus
- Home
- Investment Guide
- Investment Process
- Investment Notification
- Reinvestment of Unappropriated Earned Surplus
- Foreign Investment Procedures by Type
- Incorporation
- Capital Increase
- Acquisition of Existing Stocks
- Long-Term Loan
- Reinvestment of Unappropriated Earned Surplus
Foreign Direct Investment Flowchart
- Conclusion of Contract
- Declaration of foreign direct investmentKOTRA
- Investment carried out
Preparation of investment plan
The foreign-invested business (declarant) should create a written plan for investment using unappropriated earned surplus.※ The notification form prepared based on the investment plan is examined by KOTRA in advance.
Notification of foreign direct investment
A notification of foreign direct investment should be made to the KOTRA Investment Service Center in advance .Execution of investment
The investment is carried out by the foreign-invested company as planned.※ Certified amount of invested retained earnings = Amount of retained earnings planned to be invested x Ratio of foreign direct investment
REQUIREMENTS
When notifying foreign investment through reinvestment of unappropriated earned surplus
-
2 copies of the notification formForm 2-2 attached to the Enforcement Rules of the Foreign Investment Promotion Act: Notification of foreign investment through reinvestment of unappropriated retained earnings and notification of change
- Plan for investment using unappropriated earned surplus;
- Audit report of financial statements (external audit report);
- Statement of appropriation of earned surplus for the most recent settlement period; and
- Copy of foreign investment registration certificate
※ For further information: KOTRA Investment Consulting Center (1600-7119)