AhnLab employs a unique method of identifying sales in stages. It clearly shows AhnLab's principle for transparent management.

AhnLab reflects half of the sales to the account first, and then the other half by dividing it by 12 months. As an accounting method in contrast to the overstated appropriation of sales that has been a problem in the US in the past few years, our method reflects the fact that antivirus products, unlike any other software, require continuous services for a year after being sold. As a basic of accounting in which actual revenue and expense are reflected in the account, this conservative accounting method tends to identify fewer sales than the actual sales. For this reason, it is hard to compare AhnLab's sales with that of other companies. With this, investors must take heed, since comparing the sales only can lead to misunderstanding.

The cost of research and development is processed as current term expense- it is different from the general accounting process. In general, many companies process the development cost including the cost of labor as intangible asset. However, AhnLab processes the development cost every time it occurs. It makes the company look more stable if the development cost is included in the asset but AhnLab believes that it might come back as a burden in case the development fails. This also is a part of AhnLab's continuous effort for transparent accounting.

AhnLab emphasizes more on 'stockholder value' than 'stock price'. We consider 'stock price' and 'stock value' to be different. Stock price is determined by the stock market and there is actually no way for a company to manipulate the price. There are cases where companies get placed under arrest due to unreasonable price manipulation. Therefore, the best a company can do is to increase the company value and to let the market know about it. Increasing the company value also means increasing the 'stock value', and it is 'IR activity' that makes the company value known in the market. AhnLab believes that making known the company’s IR activities will bring the 'stock price' up. This is why AhnLab uses the word, 'stock value', rather than 'stock price'.

AhnLab will focus on maximizing the profit of stockholders by increasing our value.