One line item, several Korean spellings
If you read Korean company filings by machine, you match line items by name. That works until the same item is written a different way. In the sample we hold, 414 Korean line-item names map onto 349 English terms — and 45 of those terms carry more than one Korean spelling. Stripping whitespace fixes 8 of them. The other 37 are different words for the same thing.
Different words, not different spacing
The distinction matters if you are building anything on top of this. Whitespace you can normalise away in one line of code. A filing that writes 수익 where another writes 매출액 is not a formatting problem — both are ordinary Korean for the same IFRS line, and no amount of string cleaning joins them. 37 of the 45 split terms are of that second kind.
| English term | Spellings | As written in the filings |
|---|---|---|
| Equity attributable to owners of the parent | 5 | 지배기업 소유주지분 · 지배기업소유주지분 · 지배기업의 소유주에게 귀속되는 자본 · 지배기업주주지분 · 지배주주지분 |
| Cash and cash equivalents at beginning of period | 4 | 기초 현금 및 현금성자산 · 기초 현금및현금성자산 · 기초의 현금및현금성자산 · 기초현금및현금성자산 |
| Revenue | 4 | 매출 · 매출액 · 수익 · 수익(매출액) |
| Cash and cash equivalents at end of period | 3 | 기말 현금 및 현금성자산 · 기말의 현금및현금성자산 · 기말현금및현금성자산 |
| Cash flows from financing activities | 3 | 재무활동으로 인한 현금흐름 · 재무활동으로부터의 현금흐름 · 재무활동현금흐름 |
| Cash flows from investing activities | 3 | 투자활동으로 인한 현금흐름 · 투자활동으로부터의 현금흐름 · 투자활동현금흐름 |
| Cash flows from operating activities | 3 | 영업활동으로 인한 현금흐름 · 영업활동으로부터의 현금흐름 · 영업활동현금흐름 |
| Cash generated from operations | 3 | 영업에서 창출된 현금 · 영업에서 창출된 현금흐름 · 영업으로부터 창출된 현금흐름 |
| Dividends received | 3 | 배당금 수입 · 배당금수취 · 배당금의 수취 |
| Exchange differences on translation of foreign operations | 3 | 해외사업장환산손익 · 해외사업장환산외환차이 · 해외사업환산손익 |
| Income taxes paid | 3 | 법인세 납부액 · 법인세납부 · 법인세의 납부 |
| Investments in associates | 3 | 관계기업에 대한 투자자산 · 관계기업투자 · 관계기업투자주식 |
| Net increase (decrease) in cash and cash equivalents | 3 | 현금 및 현금성자산의 순증감 · 현금및현금성자산의 순증감 · 현금및현금성자산의순증가(감소) |
| Other payables | 3 | 기타지급채무 · 기타채무 · 미지급금 |
| Other receivables | 3 | 기타수취채권 · 기타채권 · 미수금 |
| Total liabilities and equity | 3 | 부채 및 자본 총계 · 부채및자본총계 · 부채와자본총계 |
| Acquisition of financial assets at fair value through profit or loss | 2 | 당기손익-공정가치측정금융자산의 취득 · 당기손익인식금융자산의 취득 |
| Acquisition of treasury shares | 2 | 자기주식 취득 · 자기주식의 취득 |
| Borrowings | 2 | 차입금 · 차입부채 |
| Disposal of financial assets at fair value through profit or loss | 2 | 당기손익-공정가치측정금융자산의 처분 · 당기손익인식금융자산의 처분 |
| Disposal of treasury shares | 2 | 자기주식 처분 · 자기주식의 처분 |
| Dividends paid | 2 | 배당금의 지급 · 배당금지급 |
| Effect of exchange rate changes on cash and cash equivalents | 2 | 현금및현금성자산에 대한 환율변동효과 · 현금및현금성자산의 환율변동효과 |
| Finance costs | 2 | 금융비용 · 금융원가 |
| Financial assets at fair value through other comprehensive income | 2 | 기타포괄손익-공정가치금융자산 · 기타포괄손익-공정가치측정금융자산 |
| Financial assets at fair value through profit or loss | 2 | 당기손익-공정가치금융자산 · 당기손익-공정가치측정금융자산 |
| Interest paid | 2 | 이자의 지급 · 이자지급 |
| Interest received | 2 | 이자수취 · 이자의 수취 |
| Investments in subsidiaries | 2 | 종속기업에 대한 투자자산 · 종속기업투자 |
| Net income attributable to owners of the parent | 2 | 지배기업주주지분순이익 · 지배주주지분순이익 |
| Other components of equity | 2 | 기타자본구성요소 · 기타자본항목 |
| Other operating income (expenses) | 2 | 기타영업손익 · 기타의영업손익 |
| Profit (loss) before income tax | 2 | 법인세비용차감전순이익(손실) · 법인세비용차감전이익(손실) |
| Profit before income tax | 2 | 법인세비용차감전순이익 · 법인세차감전순이익 |
| Retirement of treasury shares | 2 | 자기주식 소각 · 자기주식의 소각 |
| Selling, general and administrative expenses | 2 | 관리비및판매비 · 판매비와관리비 |
| Total comprehensive income | 2 | 총포괄손익 · 총포괄이익 |
The ones whitespace explains
For completeness, here are the 8 terms whose Korean spellings are identical once spaces are removed. These are the easy half.
| English term | Spellings | As written in the filings |
|---|---|---|
| Cash and cash equivalents | 2 | 현금 및 현금성자산 · 현금및현금성자산 |
| Current lease liabilities | 2 | 유동 리스부채 · 유동리스부채 |
| Investments in associates and joint ventures | 2 | 관계기업 및 공동기업 투자 · 관계기업및공동기업투자 |
| Non-current lease liabilities | 2 | 비유동 리스부채 · 비유동리스부채 |
| Other current liabilities | 2 | 기타 유동부채 · 기타유동부채 |
| Other non-current liabilities | 2 | 기타 비유동 부채 · 기타비유동부채 |
| Trade and other payables | 2 | 매입채무 및 기타채무 · 매입채무및기타채무 |
| Trade and other receivables | 2 | 매출채권 및 기타채권 · 매출채권및기타채권 |
The five statements
The same holds one level up. These are the statement headings the filings use.
| As written | English |
|---|---|
| 재무상태표 | Statement of Financial Position |
| 손익계산서 | Income Statement |
| 포괄손익계산서 | Statement of Comprehensive Income |
| 현금흐름표 | Statement of Cash Flows |
| 자본변동표 | Statement of Changes in Equity |
How this was counted
Source: a hand-built map from Korean K-IFRS statement line-item names to standard IFRS English terms — not machine translation. Grouped by English term; each distinct Korean string counts once. A term is marked whitespace-only when removing every space leaves a single string. Nothing here says which spelling is correct: all of them are in use, which is the point. No company is named, because the spread is a property of Korean filing practice rather than of any one filer. Counted 2026-10-13 00:48:33. The figures on this page are written by scripts/measure-account-name-variants.mjs and read straight from src/data/account-name-variants.json; none of them are typed by hand.