Korea taxes overseas stock gains at 22% after an annual deduction of 2.5 million won. A 10 million won gain costs 1.65 million won — an effective rate of 16.5%. The settlement date, not the trade date, decides the tax year.
To receive a Korean dividend you must have your trade executed two business days before the record date. Here is how T+2 settlement sets the real buy deadline, and why the theoretical ex-dividend drop always exceeds the after-tax payout.
A bond with a modified duration of 6.5 years gains roughly 6.5% when yields fall one percentage point. Here is why duration, not maturity, sets the swing — with coupon-by-coupon calculations.
The DRAM contract price is a monthly negotiated figure; the spot price clears daily. In June the contract price was $21 while the July 1 spot price hit $36.10 — 71.9% higher. How to read the two price tags in order.
Korea's individual investor treasury bonds pay their premium, compounding and tax carve-out only at maturity. Using February's rates, here is what 10 million won returns after tax across 5-, 10- and 20-year tranches.
Solid-state batteries are projected to launch at 5-6 times the cost of lithium-ion. On a 75kWh pack, that turns $7,875 into roughly $40,000. Two numbers matter more than the announced production year.
The theoretical ex-rights drop in a Korean shareholder-allocation rights offering equals allocation ratio × discount rate ÷ (1 + allocation ratio). Samsung Biologics' terms — 0.039 and 15% — produce 0.57%.
All three ISA types in Korea share the same tax break. What differs is who controls the portfolio — and the annual fee you pay for handing that control over. Here is what 0.10% and 0.50% cost over five years.
The ex-rights base price for a bonus issue is the last cum-rights close divided by (1 + allotment ratio). Here is why a 0.3-share ratio drops the base price 23.1%, with the decline rate calculated for every common ratio.
An order backlog is a contract total, not that year's revenue. Korea's big three shipbuilders hold roughly 3.5 years of work, and what lands on the income statement is set by cost incurred, not by the signing date.