Remark 1: The IFRSs are applicable to listed companies, listed companies at over-the-counter market, listed company at emerging stock market, and financial institutes under the jurisdiction of the Financial Supervisory Commission as at year 2013.
Remark 2: In accordance with the implementation of the IFRSs, operating income must be reported under  the consolidated operating income. In the event that there is no subsidiary, individual operating income may be reported. It is further applicable to parties that volunteer to comply with the IFRSs earlier than the mandated period.