POLARIS KOREA

LESSON 03 · 9 min

Reading DART filings

Navigate Korea's official disclosure system without fluent Korean.

DART is the authoritative filing source

OpenDART is operated by Korea's Financial Supervisory Service. Earnings, material events, ownership reports, and securities filings should be checked against the original filing.

Translation is a research aid

English summaries can accelerate review, but legal meaning comes from the Korean filing and its attachments.

  • Start with filing date, report type, and reporting entity.
  • Check whether figures are consolidated or separate.
  • Follow amendments: a corrected filing can supersede an earlier one.