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증권을 모집 또는 매출하고자 하는 경우 해당 증권의 발행인은 증권신고서를 금융위원회에 제출하여야 함(자본시장법 제119조)

증권신고서 내용을 바탕으로 작성하여 증권을 취득하고자 하는 투자자에게 청약권유문서로서 교부되는 서류가 투자설명서임

증권신고의 대상이 되는 증권의 모집·매출 등을 위하여 청약의 권유를 하고자 하는 경우에는 ① 예비투자설명서 ② 투자설명서 ③ 간이투자설명서 중 한 가지를 반드시 사용하여야 함(자본시장법 제142조 제2항)

투자설명서에 증권신고서에 기재된 내용과 다른 내용을 표시하거나 그 기재사항을 누락하여서는 아니됨(자본시장법 제123조 제2항)

따라서, 현행 투자설명서는 효력이 발생한 증권신고서의 표지만 투자설명서로 변경될 뿐 증권신고서의 내용과 동일한 내용으로 교부됨

청약의 승낙 이전 단계에는 투자설명서 대신 예비투자설명서 또는 간이투자설명서를 이용하여 청약의 권유행위를 하는 것은 가능하나, 증권 취득의 청약 이후 승낙이 이루어지기 전까지 반드시 투자설명서를 사전에 교부하여야 함. 곧, 자본시장법상 투자설명서 교부 의무가 부과되는 것은 투자설명서에 한정됨

투자설명서의 교부방법은 ① 서면에 의한 교부 ② 전자문서에 의한 교부 방법이 있으며, 전자문서에 의한 교부는 자본시장법상 규정하고 있는 전자문서교부 인정요건을 모두 충족하여 교부한 때에 한하여 투자설명서의 전자적 교부를 인정함(자본시장법 제124조 제1항)

주식회사의 외부감사에 관한 법률 제7조 제3항에 의거하여, 회사는 외부감사인에게 재무제표 제출시 증권선물위원회에 동시 제출하여야 한다.

제출시한은 정기주주총회 개최일을 기준으로 별도재무제표 6주전, 연결재무제표 4주전이다. 회사의 정기주주총회 개최예정일, 외부감사 일정에 맞추어 적절한 시기로 계획하도록 한다. (외부감사인의 재무제표 기말감사를 위한 현장 감사착수일이 법정 제출기한보다 빠른 경우, 재무제표 작성책임을 명확히 하기 위해 제출기한 이전이라도 감사인에게 재무제표를 제출할 때 증선위에도 동시에 제출하여야 한다는 점)

제출하는 파일의 형식은 DART 편집기를 사용하여 작성한 DSD파일이어야 하며, 상장법인은 한국거래소 KIND SYSTEM을 이용하여 제출한다. (비상장법인은 금융감독원 DART SYSTEM을 이용하여 제출한다.)

제출 시 외부감사인에게 제출한 재무제표임을 확인하는 공문을 작성하여 첨부하도록 한다. 이 때, 수신처를 증권선물위원회로 기입하고 수신 및 참조에 한국거래소를 기재하지 않는다. 또한 공문의 날인은 사용인감으로 진행하도록 한다.

주주총회 개최를 위한 첫걸음

상법 제354조(주주명부의 폐쇄, 기준일) 등에 의거하여 주주총회에 참석할 주주, 배당을 받을 주주 등을 결정하기 위해 본 업무를 진행한다. 일반적으로 기준일은 결산일과 같다고 보면 된다.

주주명부폐쇄 기간은 3월을 초과할 수 없고, 기준일은 권리 행사일로부터 3월내의 날로 정하여야 한다. (주주총회가 결산일로부터 3개월 내에 진행되어야 한다는 점은 상법상 기준일과 관련이 있다.) 

회사는 주주명부폐쇄 또는 기준일 2주간전에 이를 공고하여야 하나, 정관에 이러한 사항을 기재되어 있는 경우 공고를 할 필요는 없다. (대부분의 회사는 정관에 기준일 및 주주명부 폐쇄기간에 관한 규정을 두고 있다.)

보통의 상장법인은 유가증권시장 상장규정 제79조 제1항 제1호에 의거하여 이를 거래소에 신고한다. 신고 시, 회사 정관의 주주명부폐쇄 및 기준일 관련 조항을 첨부 제출한다. 신고 완료 시, DART에서는 조회가 되지 않으며 KIND를 통해 확인할 수 있다. 

1. 개정내용 (2013년 12월 30일)

 1) 일부 회사가 재무제표 작성업무를 외부감사인에게 의존하는 잘못된 관행으로 외부감사를 통한 회계오류 검증기능을 약화시켜 회계정보의 신뢰성에 대한 우려가 제기됨

 2) 이에 2013년 12월 30일 「주식회사의 외부감사에 관한 법률」(이하 '외감법') 개정을 통해 '회사의 재무제표 작성책임'을 명시하였고, 회사의 재무제표 작성책임을 명확히 하기 위해 감사전 재무제표를 외부감사인에게 제출하면서 동시에 증권선물위원회에도 제출하도록 함

  - 제출기한 : 6주전(별도재무제표) 4주전(연결재무제표)

  - 제출처 : 거래소(주권상장법인), 금감원(직전사업연도말 자산총액 1천억원 이상 비상장법인)

  - 유의사항 : 본문과 주석은 시차를 두고 제출 가능하며, 다만 법령에서 정한 기한 이내에 제출되어야 함, 주석의 일부만 작성하여 제출하는 것은 안됨, 증선위에 제출한 재무제표와 최종 재무제표간 재무수치에 차이가 발생하더라도 별도의 제재조치는 없음, 분·반기 결산시 검토전 재무제표는 증선위 제출대상이 아님, 제출방식은 DSD파일이 원칙임, 외부감사인 또는 증선위 제출 재무제표는 이사회의 승인을 필수적으로 요하지 않음, 2014년 7월 1일 이후 시행

목요일 오전은 눈 코 뜰새 없이 지나갔다. 간만의 불호령... 이거 가져와라, 저거 가져와라! 이것 저것을 찾으시는 통에 분주히 움직이다보니 시간은 어느새 점심에 이르렀다. 

생각해보면 항상 바쁠 때 성가신 일이 연달아 터지곤 한다. 여유가 없어지면 일상적인 일도 번거롭게 느껴지기 때문일까? 평상시에 잘 되던 무언가도 안되기 시작하고... 그런 상황에서 가장 중요한 것은 평정심을 유지하는 것이다.

오후에는 사외교육(설명회) 참석을 위해 여의도를 찾았다. 회사에서 급히 출발하는 통에 점심을 먹지 못했고, 영등포역에서 간단한 분식으로 식사를 해결했다. 날씨도 좋았고, 의자도 푹신했고, 배도 불렀던 탓에 꾸벅꾸벅 졸며 3시간여를 보냈다. 계획됐던 시간보다 일찍 교육이 마무리되어 기분이 좋았다.

교육 종료 후에는 여자친구와 약속이 있어 시청으로 이동했다. 카페에 앉아 여자친구를 기다리며 영화를 봤고, 모처럼 여유를 즐겼다. 그리고 우리는 만나 저녁식사를 했고, 데이트를 했다. 너무나 행복한 시간이었다.

I am honored to be with you today at your commencement from one of the finest universities in the world. I never graduated from college. Truth be told, this is the closest I’ve ever gotten to a college graduation. Today I want to tell you three stories from my life. That’s it. No big deal. Just three stories.

I dropped out of Reed College after the first 6 months, but then stayed around as a drop-in for another 18 months or so before I really quit. So why did I drop out?The first story is about connecting the dots.

It started before I was born. My biological mother was a young, unwed college graduate student, and she decided to put me up for adoption. She felt very strongly that I should be adopted by college graduates, so everything was all set for me to be adopted at birth by a lawyer and his wife. Except that when I popped out they decided at the last minute that they really wanted a girl. So my parents, who were on a waiting list, got a call in the middle of the night asking: “We have an unexpected baby boy; do you want him?” They said: “Of course.” My biological mother later found out that my mother had never graduated from college and that my father had never graduated from high school. She refused to sign the final adoption papers. She only relented a few months later when my parents promised that I would someday go to college.

And 17 years later I did go to college. But I naively chose a college that was almost as expensive as Stanford, and all of my working-class parents’ savings were being spent on my college tuition. After six months, I couldn’t see the value in it. I had no idea what I wanted to do with my life and no idea how college was going to help me figure it out. And here I was spending all of the money my parents had saved their entire life. So I decided to drop out and trust that it would all work out OK. It was pretty scary at the time, but looking back it was one of the best decisions I ever made. The minute I dropped out I could stop taking the required classes that didn’t interest me, and begin dropping in on the ones that looked interesting.

It wasn’t all romantic. I didn’t have a dorm room, so I slept on the floor in friends’ rooms, I returned Coke bottles for the 5¢ deposits to buy food with, and I would walk the 7 miles across town every Sunday night to get one good meal a week at the Hare Krishna temple. I loved it. And much of what I stumbled into by following my curiosity and intuition turned out to be priceless later on. Let me give you one example:

Reed College at that time offered perhaps the best calligraphy instruction in the country. Throughout the campus every poster, every label on every drawer, was beautifully hand calligraphed. Because I had dropped out and didn’t have to take the normal classes, I decided to take a calligraphy class to learn how to do this. I learned about serif and sans serif typefaces, about varying the amount of space between different letter combinations, about what makes great typography great. It was beautiful, historical, artistically subtle in a way that science can’t capture, and I found it fascinating.

None of this had even a hope of any practical application in my life. But 10 years later, when we were designing the first Macintosh computer, it all came back to me. And we designed it all into the Mac. It was the first computer with beautiful typography. If I had never dropped in on that single course in college, the Mac would have never had multiple typefaces or proportionally spaced fonts. And since Windows just copied the Mac, it’s likely that no personal computer would have them. If I had never dropped out, I would have never dropped in on this calligraphy class, and personal computers might not have the wonderful typography that they do. Of course it was impossible to connect the dots looking forward when I was in college. But it was very, very clear looking backward 10 years later.

Again, you can’t connect the dots looking forward; you can only connect them looking backward. So you have to trust that the dots will somehow connect in your future. You have to trust in something — your gut, destiny, life, karma, whatever. This approach has never let me down, and it has made all the difference in my life.

My second story is about love and loss.

I was lucky — I found what I loved to do early in life. Woz and I started Apple in my parents’ garage when I was 20. We worked hard, and in 10 years Apple had grown from just the two of us in a garage into a $2 billion company with over 4,000 employees. We had just released our finest creation — the Macintosh — a year earlier, and I had just turned 30. And then I got fired. How can you get fired from a company you started? Well, as Apple grew we hired someone who I thought was very talented to run the company with me, and for the first year or so things went well. But then our visions of the future began to diverge and eventually we had a falling out. When we did, our Board of Directors sided with him. So at 30 I was out. And very publicly out. What had been the focus of my entire adult life was gone, and it was devastating.

I really didn’t know what to do for a few months. I felt that I had let the previous generation of entrepreneurs down — that I had dropped the baton as it was being passed to me. I met with David Packard and Bob Noyce and tried to apologize for screwing up so badly. I was a very public failure, and I even thought about running away from the valley. But something slowly began to dawn on me — I still loved what I did. The turn of events at Apple had not changed that one bit. I had been rejected, but I was still in love. And so I decided to start over.

I didn’t see it then, but it turned out that getting fired from Apple was the best thing that could have ever happened to me. The heaviness of being successful was replaced by the lightness of being a beginner again, less sure about everything. It freed me to enter one of the most creative periods of my life.

During the next five years, I started a company named NeXT, another company named Pixar, and fell in love with an amazing woman who would become my wife. Pixar went on to create the world’s first computer animated feature film, Toy Story, and is now the most successful animation studio in the world. In a remarkable turn of events, Apple bought NeXT, I returned to Apple, and the technology we developed at NeXT is at the heart of Apple’s current renaissance. And Laurene and I have a wonderful family together.

I’m pretty sure none of this would have happened if I hadn’t been fired from Apple. It was awful tasting medicine, but I guess the patient needed it. Sometimes life hits you in the head with a brick. Don’t lose faith. I’m convinced that the only thing that kept me going was that I loved what I did. You’ve got to find what you love. And that is as true for your work as it is for your lovers. Your work is going to fill a large part of your life, and the only way to be truly satisfied is to do what you believe is great work. And the only way to do great work is to love what you do. If you haven’t found it yet, keep looking. Don’t settle. As with all matters of the heart, you’ll know when you find it. And, like any great relationship, it just gets better and better as the years roll on. So keep looking until you find it. Don’t settle.

My third story is about death.

When I was 17, I read a quote that went something like: “If you live each day as if it was your last, someday you’ll most certainly be right.” It made an impression on me, and since then, for the past 33 years, I have looked in the mirror every morning and asked myself: “If today were the last day of my life, would I want to do what I am about to do today?” And whenever the answer has been “No” for too many days in a row, I know I need to change something.

Remembering that I’ll be dead soon is the most important tool I’ve ever encountered to help me make the big choices in life. Because almost everything — all external expectations, all pride, all fear of embarrassment or failure — these things just fall away in the face of death, leaving only what is truly important. Remembering that you are going to die is the best way I know to avoid the trap of thinking you have something to lose. You are already naked. There is no reason not to follow your heart.

About a year ago I was diagnosed with cancer. I had a scan at 7:30 in the morning, and it clearly showed a tumor on my pancreas. I didn’t even know what a pancreas was. The doctors told me this was almost certainly a type of cancer that is incurable, and that I should expect to live no longer than three to six months. My doctor advised me to go home and get my affairs in order, which is doctor’s code for prepare to die. It means to try to tell your kids everything you thought you’d have the next 10 years to tell them in just a few months. It means to make sure everything is buttoned up so that it will be as easy as possible for your family. It means to say your goodbyes.

I lived with that diagnosis all day. Later that evening I had a biopsy, where they stuck an endoscope down my throat, through my stomach and into my intestines, put a needle into my pancreas and got a few cells from the tumor. I was sedated, but my wife, who was there, told me that when they viewed the cells under a microscope the doctors started crying because it turned out to be a very rare form of pancreatic cancer that is curable with surgery. I had the surgery and I’m fine now.

This was the closest I’ve been to facing death, and I hope it’s the closest I get for a few more decades. Having lived through it, I can now say this to you with a bit more certainty than when death was a useful but purely intellectual concept:

No one wants to die. Even people who want to go to heaven don’t want to die to get there. And yet death is the destination we all share. No one has ever escaped it. And that is as it should be, because Death is very likely the single best invention of Life. It is Life’s change agent. It clears out the old to make way for the new. Right now the new is you, but someday not too long from now, you will gradually become the old and be cleared away. Sorry to be so dramatic, but it is quite true.

Your time is limited, so don’t waste it living someone else’s life. Don’t be trapped by dogma — which is living with the results of other people’s thinking. Don’t let the noise of others’ opinions drown out your own inner voice. And most important, have the courage to follow your heart and intuition. They somehow already know what you truly want to become. Everything else is secondary.

When I was young, there was an amazing publication called The Whole Earth Catalog, which was one of the bibles of my generation. It was created by a fellow named Stewart Brand not far from here in Menlo Park, and he brought it to life with his poetic touch. This was in the late 1960s, before personal computers and desktop publishing, so it was all made with typewriters, scissors and Polaroid cameras. It was sort of like Google in paperback form, 35 years before Google came along: It was idealistic, and overflowing with neat tools and great notions.

Stewart and his team put out several issues of The Whole Earth Catalog, and then when it had run its course, they put out a final issue. It was the mid-1970s, and I was your age. On the back cover of their final issue was a photograph of an early morning country road, the kind you might find yourself hitchhiking on if you were so adventurous. Beneath it were the words: “Stay Hungry. Stay Foolish.” It was their farewell message as they signed off. Stay Hungry. Stay Foolish. And I have always wished that for myself. And now, as you graduate to begin anew, I wish that for you.

Stay Hungry. Stay Foolish.

Thank you all very much.

내 생애 첫 음주는 2003년, 고등학교 1학년 재학 당시 제주도로 떠난 수학여행 중... 숙소 한 켠에서 들이킨 소주 병나발이었다. 그 소주가 어디서 어떻게 유입되었는가 나는 모른다. 하지만 그 날 저녁 나는 호기롭게 병나발을 불었고 그렇게 내 음주 인생이 시작됐다.

이후의 고등학생 시절, 특별한 이벤트가 있을 때면 친구 몇 명과 술을 즐겼다. 우리는 어느 변두리 구멍가게에서 몰래 소주를 구입해 준비했고, 당시 핫플레이스였던 고기부페에 입장해 생수통의 물을 쏟아낸 뒤 그 공간에 소주를 채워 넣었다. 고기 한 점, 소주 한 잔... 참 점잖게 술을 마셨던 우리였다.

대학교에 입학했다. 성인이라는 타이틀도 얻었겠다, 새로운 친구들도 만났겠다. 술판의 연속이었다. 맥주 따위는 취급하지 않았다. 주종은 오로지 소주. 값 싼 가격, 적은 양으로 효과적으로 취할 수 있었으므로 소주를 선호했다. 동아리 생활을 시작하며, 술판은 더욱 늘어나게 됐고, 동시에 나의 주량도 나날히 늘어만 갔다.

(계속...)

http://www.ppomppu.co.kr/zboard/view.php?id=money&no=247756

두산중공업

HP1A : 대형 가전제품용 금형 형판, 대형 몰드베이스 원재료(SC개량, 프리하든강), 세아창원특수강 TP1

HP4A(D1) : 자동차 범퍼, 라디에이터 그릴, 가전제품 등 금형 형판(SCM440개량, 프리하든강), 세아창원특수강 TP4

HP4MA(D2) : 고급 자동차 범퍼, 라디에이터 그릴, 가전제품 등 금형 형판, CORE소재(SCM개량, 프리하든강), 세아창원특수강 TP4M

HP4MA(D2)_HH : 고급 자동차 범퍼, 라디에이터 그릴, 가전제품 등 금형 형판, 고경면 금형강(SCM개량, 프리하든강)