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Reinvestment of Unappropriated Earned Surplus

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Foreign Direct Investment Flowchart

Please refer to the information below Please refer to the information below
  1. Conclusion of Contract
  2. Declaration of foreign direct investmentKOTRA
  3. 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 form
    Form 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)