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REG - Lotte Shopping CoLtd - 2014 1H Semi Annual Report <Origin Href="QuoteRef">023530.KS</Origin> - Part 1

RNS Number : 6978S
Lotte Shopping Co. Ltd
26 September 2014

Semi-Annual Report

(45th fiscal year)

For the six month period ended 30 June 2014

To: Financial Services Commission of Korea
KRX KOSPI Market 14 August 2014

Company Name : Lotte Shopping Co., Ltd.

CEO : Wonjun Lee

Head Office : 81, Namdaemun-ro, Jung-gu, Seoul
(Tel) +82 2-771-2500
(Homepage) http://www.lotteshopping.com

Prepared by : (Position) Head of Investor Relations (Name) Wookyung Kim
(Tel) +82 2-2118-2025

On 14 August 2014, Lotte Shopping Co., Ltd. (the "Company") filed its business report for the firstsix monthsof 2014 (the "Business Report") with the Financial Services Commission of Korea (the "FSC") and the KRX KOSPI Market of the Korea Exchange. This is a summary of the Business Report translated into English. Except where indicated otherwise, financial information contained in this summary and in the attached condensed consolidated interim financial statements of the Company as of and for the six month period ended30 June 2014has been prepared in accordance with the Korean equivalent of International Financial Reporting Standards ("Korean IFRS"). References to "1H" of a fiscal year are references to the six month period ended 30 June or, as the context requires, 30 June of such fiscal year.



I. Overview of the Company

A. Main Businesses of the Company

The Company had 56 subsidiaries as of 30 June 2014, and the Company and its subsidiaries (on a consolidated basis, the "Group") may be divided into the following segments: department store segment, discount store segment, finance (credit card service) segment, electronics segment and other segment.

B. Subsidiaries and Affiliates of the Company

1. Consolidated Subsidiaries

See Note 1 of the notes to the attached condensed consolidated interim financial statements of the Company as of and for six month period ended 30 June 2014.

2. Affiliates

The Company has 74 affiliates.

a. Listed companies

Business category

Affiliates

Number of companies

Food

Lotte Confectionary, Lotte Food, Lotte Chilsung Beverage

3

Petrochemical

Lotte Chemical

1

Retail

Lotte Shopping, Lotte Hi-mart

2

Finance / Insurance

Lotte Insurance

1

Communications

Hyundai Information Technology

1

b. Unlisted companies

Business category

Affiliates

Number of companies

Food / Pharmaceutical

Lotteria, Lotte Boulangerie, CH Beverage, MJA Wine, HUI, Chung-buk Soju,
Cinema Food, Baekhak Beverage

8

Tourism / Leisure

Lotte Hotel, Lotte Giants, Lotte Hotel Busan, Lotte Corporation, Lotte Cinema, D-Cinema Korea, Lotte JTB, Lotte Gimhae Development, Universal Studios Korea Development

9

Retail

Lotte International, Lotte Station Building, Lotte Logistics, Korea Seven, Lotte.com, Lotte Asahi Liquor, FRL Korea, Woori Home Shopping, Buy the Way, Korea STL, Lotte Suwon Station Shopping Town, Lotte DF Global, Lotte DF Retail, S&S International, NCF, Lotte Songdo Shopping Town, CS Mart

17

Chemical

Korea Fuji Film, Sambark LFT

2

Machinery / Electronics

Lotte Aluminium, Canon Korea Business Solutions

2

Construction /

Real Estate

Lotte Engineering & Construction, Lotte Asset Development, Lotte Incheon Development, Universal Studios Korea Resort Asset Management Corporation, Donggyo Cheonggiwa PFV, L Properties

6

Advertising

Daehong Communications, Mobizap Media, M.Hub

3

Communications

Lotte Data Communication, Han Paysys

2

Financial

Lotte Capital, Lotte Card, Lotte PS Net, Mybi, Busan Hanaro Card, eB Card, Gyeonggi Smartcard, Incheon Smartcard, Chungnam Smartcard, Jang Kyo PFV

10

Petrochemicals

Seetec, KP Chemtech, Daesan MMA, Lotte Mitsui Chemicals, Lotte Versalis Elastomers

5

Manufacturing

DACC Aerospace, Angel With

2

Baekhak Beverage became an affiliate of the Company.

C. Recent Changes in Management

Summary of the appointment of the board of directors at the annual general shareholders' meeting held on 21 March 2014:

Appointment of inside director: Dongbin Shin, Inwon Lee, Youngja Shin, Heon Shin

Appointment of outside directors: Taehyeon Kim, Dongyul Park, Sukeun Kwak, Byungkee Ko

Summary of the appointment of the board of directors at the extraordinary general shareholders' meeting held on 10 June 2014:

Appointment of inside director: Wonjun Lee

D. Recent Acquisitions by the Company

On 19 January 2012, the Company acquired a 97.37% equity interest in CS Mart Co., Ltd. and became its controlling shareholder.

On 31 October 2012, the Company acquired a 65.25% equity interest in Hi-mart Co., Ltd., a retail company for electronics with Himart-Logitec Co., Ltd., Hi-mart Shopping Co., Ltd. and The 1st Hi-mart SPC as its subsidiaries, and became its controlling shareholder.

E. Changes in Capital Stock

1. Increase (decrease) in share capital

(As of 30 June 2014) (Unit: Won, shares)

Date of new stock issuance

Type of issue

Details of the newly issued stock

Type

Quantity

Par value per share

Issued value

Remarks

9 February 2006

Paid-in capital increase (public subscription)

Common stock

6,857,143

5,000

400,000

LSE listed

(GDS)

9 February 2006

Paid-in capital increase (public subscription)

Common stock

1,714,286

5,000

400,000

KRX listed

16 March 2006

Paid-in capital increase (public subscription)

Common stock

471,945

5,000

400,000

LSE listed

(GDS)

22 January 2013

-

Common stock

2,447,518

5,000

-

KRX listed

The Company's Global Depositary Shares ("GDSs") were issued at US$20.67 per GDS, at the ratio of one share of common stock to 20 shares of GDSs. (Applying an exchange rate of Won 967.8 per US$1.00).

On 22 January 2013, additional shares of the Company that were issued in connection with the Company's acquisition of Lotte Midopa were listed on the Korea Exchange.

2. Issuance of convertible bonds

(As of 30 June 2014) (Unit: thousand Won, shares, %)

Type of issue

Date of issuance

Date of maturity

Total face amount

Type of convertible stock

Conversion period

Conversion terms

Outstanding bonds

Rate

Price

Face amount

Shares upon conversion

First Overseas Convertible Bond

5 July 2011

5 July 2016

978,969,250

Unregistered common stock

5 July 2012 ~ 24 June 2016

100%

650

978,969,250

1,506,106

The number of shares upon conversion was calculated by dividing the total principal amount by the conversion price, disregarding fractional shares.

Conversion based on the fixed exchange rates of US$ 1.00 = Won 1,083.50 and JPY 100 = Won 1,345.29, which were the exchange rates announced by the Seoul Money Brokerage Services, Ltd. on 15 June 2011 (the date of the board of directors resolution in connection with the issuance).

In accordance with Korean IFRS 1032, the number of shares to be issued and the amount in connection with the exercise of a conversion right on a convertible security must be fixed for the conversion right to be classified as an equity security. In the Company's case, while the number of shares to be issued is fixed, the amount of principal to be paid upon maturity if the bonds remain unconverted will vary depending on the exchange rate. As such, the convertible bonds must be classified as a debt security, and the Company recognizes the bonds in its liability accounts, instead of in its equity account.

On 5 July 2014, holders exercised their early redemption option and redeemed US$480,000,000 and JPY 22,940,000,000 aggregate principal amount of the convertible bonds.

F. Total Number of Shares

(As of 30 June 2014) (Unit: shares)

Type

Number of shares

Common shares

Total

Number of shares authorized

60,000,000

60,000,000

Total issued shares

32,236,362

32,236,362

Total number of shares withdrawn

745,470

745,470

Number of issued shares

31,490,892

31,490,892

Number of treasury shares

1,938,688

1,938,688

Number of issued and outstanding

29,552,204

29,552,204

G. Voting Rights

(As of 30 June 2014) (Unit: shares)

Type

Number of shares

Remarks

Total issued shares (A)

Common stock

31,490,892

-

Preferred stock

-

-

Shares without voting rights (B)

Common stock

1,938,688

Treasury stock

Preferred stock

-

-

Shares without voting rights pursuant to the Company's articles of incorporation (C)

Common stock

-

-

Preferred stock

-

-

Shares with restricted voting rights pursuant to law (D)

Common stock

-

-

Preferred stock

-

-

Shares with restored voting rights (E)

Common stock

-

-

Preferred stock

-

-

Shares with exercisable voting rights

(F = A - B - C - D + E)

Common stock

29,552,204

-

Preferred stock

-

-

H. Dividends

1. Dividends for the past three years

Subject

45thfiscal year (1H)

44thfiscal year

43rd fiscal year

Par value per share (Won)

5,000

5,000

5,000

Net profit (million Won)

413,268

618,471

1,018,215

Earnings per share (Won)

13,822

20,922

35,058

Total cash dividend (million Won)

-

44,328

43,565

Total stock dividend (million Won)

-

-

-

Cash dividend payout ratio (%)

-

7.17

4.28

Cash dividend yield (%)

Common stock

-

0.38

0.40

Preferred stock

-

-

-

Stock dividend yield (%)

Common stock

-

-

-

Preferred stock

-

-

-

Cash dividend per share (Won)

Common stock

-

1,500

1,500

Preferred stock

-

-

-

Stock dividend per share

Common stock

-

-

-

Preferred stock

-

-

-

Prepared on a separate basis in accordance with Korean IFRS.

2. Calculation of earnings per share for the current period

Category

2014 (1H)

Net profit for the period

Won 413,267,823,672

Interest on issued hybrid securities

Won (4,796,264,727)

Weighted average number of common stock (excluding treasury stock)

29,552,204 shares

Earnings per common share

Won 13,822



II. Business Description

A. Business Overview

The following table is a summary of the Company's main businesses and subsidiaries organized by business segment.

Business segment

Subsidiaries

Main businesses

Department store

Lotte Shopping (department store)

Department store establishment, management and distribution businesses

Discount store

Lotte Shopping (discount store)

Large discount store establishment, management and distribution businesses

Lotte Vietnam Shopping Co., Ltd.

Discount store business in Vietnam

Qingdao Lotte Mart Commercial Co., Ltd.

Discount store business in China

Lotte Mart Co., Ltd.

Lotte Mart China Co., Ltd. and 42 other entities

Liaoning Lotte Mart Co., Ltd.

Jilin Lotte Mart Co., Ltd.

Lottemart (ChongQing) Commericial Company Limited

Lottemart (ChengDu) Commercial Company Limited

PT. Lotte Shopping Indonesia

Discount store business in Indonesia

PT. Lotte Mart Indonesia

Finance

Lotte Card

Credit card business

eB Card Co., Ltd.

Electronic payment and transportation card system (AFC system) businesses

Electronics

Lotte Hi-mart Co., Ltd.

A wholesale and retail company for electronics and household appliances

Other

Lotte Shopping (supermarket)

Supermarket establishment, management and distribution businesses, including supermarket real estate and leasing

CS Mart

Lotte Shopping (cinema)

Producing, investing and distributing movies; management of cinemas

Woori Home Shopping & Television Co., Ltd.

TV home shopping, online shopping and catalogue shopping businesses

Korea Seven Co., Ltd.

Convenience store business

Buy the Way Inc.

Convenience store business

Lotte Songdo Shopping Town Co., Ltd.

Development and management of Lotte Mall Songdo

Lotte Shopping Holdings (Singapore) Pte., Ltd.

Investing in retail businesses in Vietnam, India and Indonesia

Lotte Shopping Holdings (Hong Kong) Ltd.

Investing in retail businesses in China

LHSC Limited

Investing in home shopping businesses in China

Lotte Hotel & Retail Vietnam Pte. Ltd.

A holding company investing in new industries and business expansions in Vietnam

The following table is a summary of the Company's financial condition by business segment.

(Unit: million Won, %)

Business segment

Division

45th fiscal year (1H)

44th fiscal year (1H)

44th fiscal year

43rd fiscal year

Amount

Percentage

of total

Amount

Percentage of total

Amount

Percentage of total

Amount

Percentage

of total

Department Store

Sales

3,973,399

29.0

4,010,785

28.9

8,172,110

29.0

8,245,900

32.9

Operating income

322,100

49.4

333,765

46.4

698,694

47.0

746,267

50.9

Total assets

16,217,987

41.6

15,675,138

41.1

15,667,182

40.2

15,077,912

40.9

Discount Store

Sales

4,043,560

29.5

4,468,440

32.2

8,836,455

31.3

8,954,593

35.8

Operating income

43,881

6.7

110,506

15.3

220,431

14.8

319,564

21.8

Total assets

10,893,122

27.9

11,193,145

29.4

11,008,450

28.2

10,970,095

29.8

Finance

Sales

885,018

6.5

877,030

6.3

1,694,060

6.0

1,672,961

6.7

Operating income

136,868

21.0

115,321

16.0

200,749

13.5

219,288

14.9

Total assets

8,013,760

20.5

8,141,217

21.4

8,537,358

21.9

8,087,110

21.9

Electronics

Sales

1,782,605

13.0

1,649,891

11.9

3,519,060

12.5

604,662

2.4

Operating income

57,210

8.8

93,145

12.9

184,804

12.4

32,942

2.2

Total assets

2,876,269

7.4

2,739,101

7.2

2,755,424

7.1

2,603,494

7.1

Others (1)

Sales

3,022,749

22.0

2,861,085

20.7

5,990,017

21.2

5,565,564

22.2

Operating income

91,694

14.1

67,342

9.4

180,583

12.3

149,407

10.2

Total assets

1,021,250

2.6

373,060

0.9

1,004,152

2.6

118,434

0.3

Total

Sales

13,707,331

100.0

13,867,231

100.0

28,211,702

100.0

25,043,680

100.0

Operating income

651,753

100.0

720,079

100.0

1,485,261

100.0

1,467,468

100.0

Total assets

39,022,388

100.0

38,121,661

100.0

38,972,566

100.0

36,857,045

100.0

(1) Represents adjustments for consolidation.

1. Department store business segment

a. Lotte Shopping (department store)

i. Industry overview

The department store industry in Korea has recorded growth rates of 11.3% in 2011 and 5.4% in 2012 as a result of emphasis on customer service, brand differentiation and high quality. In 2013, the industry continued to demonstrate steady growth with a growth rate of 4.6% and recorded approximately Won 30 trillion in sales while the Korean economy grew only by 2.8%.

Department store market size in Korea

(Unit: trillion Won, %)

Category

2012

2013

2014(1H)

Market size

29.1

29.8

14.5

Growth rate

5.4%

4.6%

(0.3)%

Source: National Statistics Office

Excludes data for outlets.

Number of department stores in Korea

(Unit: stores)

Category

2012

2013

2014(1H)

Number of department stores

89

93

93

Increase (decrease)

3

4

-

Source: National Statistics Office

Excludes data for outlets.

ii. Company overview

Trends in market share

(Unit: %)

Category

2012

2013

2014(1H)

Lotte department store's market share

44.4%

45.8%

47.2%

Source: National Statistics Office and Company data.

Sales from the Company's department stores are gross sales (including sales from leased shops).

The revenue of Lotte Department Stores includes 29 stores owned by the Company, as well as two Young Plaza stores, ten outlet stores, and two stores operated by the Company pursuant to management contracts with Lotte Station Building (an affiliate of the Company).

2. Discount stores business segment

a. Lotte Shopping (discount store)

i. Industry overview

The following tables show the market size and number of discount stores in Korea.

Discount store market size in Korea

(Unit: trillion Won, %)

Category

2012

2013

2014(1H)

Market size

44.2

45.1

22.7

Growth rate

4.9%

2.0%

4.6%

Source: National Statistics Office

Based on data for large marts (defined as having retail space of 3,000 square meters or more - includes certain duty free shops and outlets).

Number of discount stores in Korea

(Unit: stores)

Category

2012

2013

2014(1H)

Number of discount stores

498

511

515

Increase (decrease)

22

13

4

Source: National Statistics Office

Based on data for large marts (defined as having retail space of 3,000 square meters or more - includes certain duty free shops and outlets).

ii. Company overview

The following table shows the market share of Lotte Mart in the discount store market in Korea.

Trends in market share

(Unit: %)

Category

2012

2013

2014(1H)

Lotte Mart's market share

15.9%

15.9%

15.4%

Source: National Statistics Office and Company data

Includes data for 105 domestic discount stores and four VIC Market stores.

b. Lotte Vietnam Shopping Co., Ltd.

i. Industry overview

Trends in market size in Vietnam

Category

2012

2013

2014(1)

Population (thousand people)

90,388

92,477

96,176

GDP (USD 100 million)

1,399

1,700

1,795

Per capita (USD)

1,548

1,838

1,914

Growth rate (%)

5.3

5.4

5.6

Consumer price index (%)

8.1

6.2

7.0

Note:

(1) Projected

Source: Planet Retail and the General Statistics Office of Vietnam

ii. Company overview

The Company opened its first store in Vietnam in south Saigon in December 2008 followed by its second store in Phu Tho in July 2010. The Company has selected Vietnam as one of its target countries for expansion of the discount store business and plans to enhance its presence in Vietnam through aggressive expansion and localization. As of 31 December 2013, the Company operated six stores in Vietnam. In March 2014, the Company opened its first store in Hanoi (Dong Da store).

Status of Lotte Vietnam Shopping Co., Ltd. stores

(Unit: stores)

Category

2012

2013

2014 (2Q)

Number of stores

4

6

7

Increase (decrease)

2

2

1

c. Qingdao Lotte Mart Commercial Co., Ltd., Lotte Mart Co., Ltd., Lotte Mart China Co., Ltd. and42 other entities/ Liaoning Lotte Mart Co., Ltd. / Jilin Lotte Mart Co., Ltd. / Lottemart (ChongQing) Commercial Company Limited / Lottemart (ChengDu) Commercial Company Limited

i. Industry overview

Trends in market size in China

Category

2012

2013

2014(1)

Population (thousand people)

1,354,040

1,360,763

1,367,520

GDP (USD 100 million)

82,411

91,890

102,235

Per capita (USD)

6,086

6,789

7,476

Growth rate (%)

7.7

7.7

7.5

Increase in consumer price index (%)

2.7

2.6

3.0

Note:

(1) Projected

Source: Planet Retail

ii. Company overview

The Company has been actively expanding into the Chinese market, starting with the acquisition of eight Makro stores in China in June 2008. The Company acquired Times Ltd.'s discount stores in 2009. The Company operated 102 stores in China as of 30 June 2014 and plans to continually expand in China.

Status of stores in China

(Unit: stores)

Category

2012

2013

2014(1H)

Number of stores

Shanghai

78

77

73

Qingdao

6

7

6

Beijing

12

12

12

Shenyang

6

9

9

Chongqing

-

2

2

Total

102

107

102

Increase (decrease)

8

5

(5)

d. PT.Lotte Shopping Indonesia and PT.Lotte Mart Indonesia

i. Industry overview

Trends in the market size in Indonesia

Category

2012

2013

2014(1)

Population (million people)

244

248

251

GDP (USD billion)

883

875

847

Increase in consumer price index (%)

4.3

7.3

7.5

Note:

(1) Projected

Source: Planet Retail (March 2014)

ii. Company overview

The Company acquired 19 Makro stores in Indonesia in November 2008 and opened 12 stores through its local retail business subsidiary in 2010, 2011 and 2012. As of 30 June 2014, the Company operated 37 stores in Indonesia and plans to continually expand in Indonesia.

Status of stores in Indonesia

(Unit: stores)

Category

2012

2013

2014(1H)

Number of stores

31

36

37

Increase (decrease)

3

5

1

3. Financial business sector segment

a. Lotte Card

i. Industry overview

Status of credit card business

(As of 30 June 2014)

Type

Company name

Number of companies

Dedicated credit card companies

Lotte Card, Samsung Card, Hyundai Card, Shinhan Card, Hana SK Card, BC Card, KDB Capital, KB Kookmin Card, Woori Card

9

Banks with credit card business

Kyongnam Bank, Kwangju Bank, Industrial Bank of Korea, Daegu Bank, Busan Bank, Suhyup Bank, Standard Chartered Bank, Citibank Korea, Korea Exchange Bank, Jeonbuk Bank, Jeju Bank, NH Nonghyup Bank

12

Source: Press Release from the Credit Finance Association

Credit card issuances and usage data

Year

Number of credit cards
(ten thousand cards)

Number of card holders(ten thousand persons)

Credit card charge volumes (trillion Won)

2011

12,214

8,726

558.5

2012

11,623

8,406

577.7

2013

10,203

7,589

585.6

2014 (1Q)

9,540

7,211

141.8

Source: Press release from the Financial Supervisory Service

ii. Company overview

Lotte Card, a subsidiary of the Company, is a leading credit card company in Korea with the largest distribution and service network.

Trends in market share

(Unit: trillion Won, %)

Category

2012

2013

2014 (1Q)

Credit card market size in Korea by charge volumes

577.7

585.6

141.8

Lotte Card's charge volumes

50.7

54.1

12.6

Lotte Card's market share

8.8%

9.2%

8.9%

Source: Financial Statistics Information System of the Financial Supervisory Service

Based on credit purchases (including lump-sum payments, instalments and corporate purchases) and cash loans (including cash services and card loans).

b. eB Card

i. Industry overview

Prepaid cards use electronic money to pay for transportation services. Prepaid cards are used in the transportation and distribution sectors throughout Korea.

Competitivesituation

Comparisons of competitors in 2014(1H)

MYbi

eB Card

Korea Smart Card

Card name

MYbi Card

Cash Bee

T Money

Service area

Busan, Ulsan, Gyeongnam Province, etc.

Gyeonggi Province, Incheon, Chungnam Province, etc.

Seoul, Jeju, Pohang, etc.

Bus

9,025 buses

19,140 buses

11,098 buses

Taxi

46,080 taxies

40,952 taxies

122,225 taxies

Subway

128 stations

-

441 stations

ii. Company overview

eB Card, a subsidiary of the Company, provides electronic money services for store and transportation networks. In December 2010, eB Card issued a new pre-paid card brand called "Cash Bee." Unlike then prepaid transportation cards existing before, Cash Bee cards can be used to make purchases at convenience stores and retail outlets in addition to paying for transportation fares. As of 30 June 2014, Cash Bee cards are accepted at 43,437 places.

In addition, in May 2011, eB Card introduced Near Field Communication (NFC) based pre-paid mobile Cash Bee for NFC compatible mobile smartphones. Users of pre-paid mobile Cash Bee can download the mobile Cash Bee application on to their NFC compatible mobile smartphones to make purchases at convenience stores and retail outlets in addition to paying for transportation fares.

Trends in market share

(Unit: 100 million Won, %)

Category

2011

2012

2013

Market size for prepaid cards in Korea based on sales (1)

2,664

2,641

2,678

EB Card

476

589

692

EB Card's market share

17.9%

22.3%

25.8%

Notes:

(1) Based on disclosure of MYbi, eB Card and Korea Smart Card.

4. Electronics

a. Lotte Hi-mart

i. Industry overview

Market size of household / consumer electronics in Korea

(Unit: trillion Won)

Category

2010

2011

2012

2013

Household electronics

15.1

15.6

15.4

16.6

Computer and communication devices

19.6

23.0

24.4

21.8

Source: National Statistics Office

ii. Company overview

Lotte Hi-Mart was established in 1987. Since then, it quickly established itself as an electronics specialty store with a nationwide store network. Lotte Hi-Mart, which had initially sold large electronic products such as TVs, refrigerators and washing machines, began to offer personal computers in 2001 and other IT products. In 2007, Lotte Hi-Mart began selling mobile products, such as smartphones, tablet PCs and related products, and is continually expanding sales in this area.

In the first half of 2014, although sales of seasonal and display related electronics was slow because of outside factors and changes in trend, Hi-mart's revenue increased by approximately 8.0% on a consolidated basis compared to the first half of 2013, largely due to the continued growth of household electronics and appliances such as refrigerators and washing machines.

Lotte Hi-mart opened 36 new stores during the first quarter and 35 new stores during the second quarter of 2014 and, as of 30 June 2014, operated 430 stores in total.

Lotte Hi-Mart currently operates 11 logistic centres and implements a CS Master system for training and management of specialized installation teams. As of 30 June 2014, 607 household electronics installation teams and 1,672 air conditioner installation teams were in charge of installation. In addition, there were 11 service centres for electronics repair services.

The online shopping mall was launched in 2000 to expand into the rapidly-growing online market and attract young customers who are familiar with the use of the Internet. The shopping mall currently operates through a website (www.e-himart.co.kr).

Market share of household / consumer electronics among household / consumer electronics stores

Store

2011

2012

2013

Lotte HiMart

47.3

47.0

46.6

Electronics Land

7.4

7.1

7.3

Living Plaza

25.8

26.8

26.7

Hi Plaza

19.5

19.0

19.4

Source: Audit reports of respective companies

5. Other Business Segments

a. Lotte Super, CS Mart

i. Industry overview

Large supermarket chains are growing at a slower rate than the industry rate due to stricter laws protecting local merchants that restrict the opening of new stores by large supermarket chains. Overall, the industry was slow to grow due poor consumption levels, mandatory days of closure and shorter hours of business. Accordingly, the industry is seeking various ways to continue growing, such as store diversification and new business development. The sluggish growth is expected to continue in 2014 for large supermarket chains. As such, they are making efforts to boost sales by diversifying new stores, developing new products that follow consumption trends and pioneering new businesses as well as increase profits by improving store operation efficiency and cutting costs.

ii. Company overview

Lotte Super started its supermarket business in April 2000. Starting with the Jeonnong store as its first store, Lotte Super has built up many stores across Korea, including through the acquisition of the chain store business of Hanwha Stores in 2004 and Big Mart and Nice Mart in 2007.

In addition, Lotte Super entered the online supermarket business by opening an online shopping mall in 2009. In 2010, Lotte Super started a new franchise model to strengthen its cooperation with small and medium-sized merchants and contribute to regional communities through increased employment and service improvements, among others. In 2012, Lotte Super strengthened its leading market position by acquiring CS Distribution and thereby creating synergy effects from the newly acquired businesses such as the voluntary franchise business. In March 2013, Lotte Super launched a mobile application to enhance convenience for customers and became the first player in the industry to pave the new avenue of mobile supermarket shopping.

b. Lotte Cinema

i. Industry overview

The Korean film industry recorded sales of Won 433.3 billion in the second quarter of 2014, reflecting a 5.0% increase from the same period in 2013. In the second quarter of 2014, 42.0 million movie tickets were sold, showing a 2.6% decrease from the 43.0 million movie tickets sold during the same period in 2013.

ii. Company overview

As of 30 June 2014, Lotte Cinema operated 100 movie cinemas. In addition, Lotte Cinema entered the Vietnamese market in May 2008 and was the first Korean company to do so. In December 2010, Lotte Cinema opened its first overseas cinema in Songshan, China, as part of its plan to expand in overseas markets. In 2013, Lotte Cinema opened four new cinemas in China and four new cinemas in Vietnam. As of 30 June 2014, Lotte Cinema operated 24 overseas cinemas.

Trends in market share

(Unit: 1,000 persons, %)

Category

2012

2013

2014(2Q)

Number of movie tickets sold in the cinema industry in Korea

194,891

213,349

41,946

Number of movie tickets sold by Lotte Cinema(1)

55,629

63,764

12,284

Lotte Cinema's market share

28.5%

29.9%

29.3%

Note:

(1) Includes the number of movie tickets sold by cinemas managed but not owned by Lotte Cinema.

c. Woori Home Shopping

i. Industry overview

(1) TV home shopping

There are six TV home shopping companies in Korea. Korea Home Shopping (currently GS Home Shopping) and 39 Home Shopping (currently CJ O Shopping) started in 1995, three companies, Woori Home Shopping, Hyundai Home Shopping and NS Home Shopping, joined the market in 2001 and Home & Shopping joined the market in 2011. TV home shopping companies, under the approval of the Korea Communications Commission, furnish customers with product information through TV channels, receive orders, mostly through phone calls, and then deliver the ordered products to customers at their desired locations. Therefore, TV home shopping business operation requires infrastructure, such as broadcasting facilities and logistics systems, strategic products planning and a variety of customer services.

(2) Online shopping mall

Online shopping malls deliver product information directly to consumers through wholesalers and Internet and allow customers to purchase at their convenience and at cheaper prices.

(3) Catalogue

Catalogue companies send catalogues describing products to select customers, and customers can order and purchase products through the catalogues that they receive. Increasing customer base and delivering the optimal product information to customers are important elements in this business.

ii. Company overview

Woori Home Shopping, a subsidiary of the Company, sells a variety of consumer goods and services by means of TV home shopping. In addition, Woori Home Shopping also operates an online shopping mall and catalogue shopping business.

Trends in market share

(Unit: 1,000 persons, %)

Category

2012 (1H)

2013 (1H)

2014 (1H)

Market size of the home shopping industry in Korea

17,072

18,337

19,997

Woori Home Shopping sales

3,162

3,597

4,177

Woori Home Shopping market share

18.5%

19.6%

20.9%

Estimated based on publicly disclosed estimated total sales data for the Company's competitors in Korea (excluding NS Home Shopping and Home & Shopping).

d. Korea Seven / Buy the Way

i. Industry overview

The convenience store industry in Korea faces challenges including market saturation, new government regulations on store openings and conflicts with franchisees. In addition to market maturity which led to a slump in monthly store opening rates, the enforcement of the amended Franchise Act which restricts store openings have forced industry players to shift their strategy from quantitative growth to qualitative growth. Under such environment, the convenience store industry's plans for store openings have shifted from large cities to mid- and small-sized cities and focus has been placed on increasing sales in current stores by diversifying products and increasing price competitiveness. Increased disputes with franchisees has also spurred franchisor companies to seek out new ways to achieve shared growth with their franchisees.

ii. Company overview

Korea Seven, a subsidiary of the Company, has operated a chain of convenience stores in Korea under the brand name 7-Eleven since 1999. Korea Seven acquired 100% of the capital stock of Buy the Way, which also operates convenience stores in Korea, in 2010.

Trends in market share

(Unit: %)

Category

2011

2012

2013

Korea Seven and Buy the Way's market share

29.3%

30.1%

29.6%

Estimated based on Company data and includes acquired Buy the Way stores.

e. Lotte Songdo Shopping Town

The Company completed its land purchases in connection with the construction of Lotte Mall Songdo in July 2011. In December 2013, the Company completed the first-stage of construction, the mart section, which is currently open for business. The second stage of this project is currently undergoing earthworks and is scheduled to be completed by the second half of 2017.

f. Lotte Shopping Holdings (Singapore) Pte., Ltd., Lotte Shopping Holdings (Hong Kong) Co., Ltd., LHSC Limited, Lotte Hotel & Retail Vietnam Pte., Ltd.

As of 30 June 2014, Lotte Shopping Holdings (Singapore) Pte., Ltd. held shares in distribution companies in India, Indonesia and Vietnam (including Lotte Hotel & Retail Vietnam Pte. Ltd., a holding company established to pursue and expand new business opportunities in Vietnam), while Lotte Shopping Holdings (Hong Kong) Co., Ltd. holds shares in distribution companies in China as well as LHSC Limited, a holding company established for the acquisition of a home shopping company, Lucky Pai, in China.

(Unit: million Won,%)

Name of holding company

Name of subsidiaries

Shareholding ratio

Book value for investment stock

Business Type

Lotte Shopping Holdings (Singapore) Pte. Ltd.

Lotte Shopping India Pvt. Ltd.

100.0%

15

Distribution

(department store)

Lottemart C&C India Pvt. Ltd.

100.0%

965

Distribution (mart)

PT.Lotte Shopping Indonesia

25.0%

72,503

Distribution

(mart)

PT.Lotte Mart Indonesia

99.0%

80,340

Distribution

(mart)

Lotte Hotel & Retail Vietnam Pte. Ltd.

40.0%

25,117

Investment company

Lotte Shopping Avenue Indonesia

99.0%

44,187

Distribution

(department store)

Lotte Shopping Plaza Vietnam Co., Ltd.

100.0%

16,940

Distribution

(department store)

Lotte Shopping Holdings
(Hong
Kong) Co., Ltd.

Lotte Business Management (Tianjin) Co., Ltd.

100.0%

40,576

Distribution (department store)

Lotte Mart China Co., Ltd. and 42 entities

100.0%

640,913

Distribution

(mart)

LHSC Limited

51.0%

87,373

Investment company

Liaoning Lotte Mart Co., Ltd.

60.0%

0

Distribution (mart)

Qingdao Lotte Mart Commercial Co., Ltd.

46.2%

0

Distribution (mart)

Lotte Department Store (Shenyang) Co., Ltd.

100.0%

60,864

Distribution

(department store)

Lotte International Department Store (Weihai) Co., Ltd.

100.0%

30,432

Distribution

(department store)

Jilin Lotte Mart Co., Ltd.

100.0%

15,216

Distribution (mart)

Lotte Shopping Business Management (Hong Kong) Limited

100.0%

10

Bond issuances

Lotte Department Store (Tianjin) Co., Ltd.

100.0%

50,720

Distribution

(department store)

Lotte Department Store (Chengdu) Co., Ltd.

100.0%

40,576

Distribution

(department store)

Lotte Mart (Chongqing) Commercial Company Limited

100.0%

20,288

Distribution (mart)

Lotte Mart (Chengdu) Commercial Company Limited

100.0%

6,086

Distribution (mart)

As of 30 June 2014 (exchange rate of USD 1.00 = KRW 1,014.4)

Financial statements prepared on a separate basis under Singapore FRS and HK FRS.

B. Production and Facilities

1. Plans for the establishment of new stores

Category

Store

Location

Expected establishment date

Department stores

Avenuel World Tower

Sincheon-dong, Songpa-gu, Seoul, Korea

2H 2014

Suwon

Seodun-dong, Gwonseon-gu, Suwon-si, Gyeonggi-do, Korea

2H 2014

Lotte Center Hanoi

Hanoi, Vietnam

September 2014

Outlets

Goyang

Baekseok-dong, Ilsandong-gu, Goyang-si, Gyeonggi-do, Korea

2H 2014

Guri

Inchang-dong, Guri-si, Gyeonggi-do, Korea

2H 2014

East Busan

Dangsa-ri, Gijang-eup, Gijang-gun, Busan, Korea

2H 2014

Gwangmyeong

Iljik-dong, Gwangmyeong-si, Gyeonggi-do, Korea

2H 2014

Cinemas

World Tower

Sincheon-dong, Songpa-gu, Seoul, Korea

2H 2014

Seoul Gayang

Gayang-dong, Gangseo-gu, Seoul, Korea

November 2014

Busan Gwangbok

Jungang-dong, Jung-gu, Busan, Korea

August 2014

Suwon Station

Seodun-dong, Gwonseon-gu, Suwon-si, Gyeonggi-do, Korea

2H 2014

Daegu Sangin

Sangin-dong, Dalseo-gu, Daegu, Korea

November 2014

Seoul Geumcheon

Doksan-dong, Geumcheon-gu, Seoul, Korea

December 2014

Gwangmyeong

Iljik-dong, Gwangmyeong-si, Gyeonggi-do, Korea

December 2014

The above plans are subject to change based on future business conditions.

2. Plans for new establishment and purchase of facilities

a. Investments under progress

(Unit: 100 million Won)

Category

Type

Investment period

Investment asset

Investment effect

Total investment

Prior

Investment

Future investment

Department store

New
investment

2014 - 2016

Tangible assets

Increase in sales

26,157

2,386

23,771

Discount store

New
investment

2014 - 2016

Tangible assets

Increase in sales

15,903

1,208

14,695

The above plans are subject to change based on future business conditions.

The above plans are for new domestic investments only, and do not include plans for ordinary or overseas investments or capital injections or additional investments to existing investments.

b. Future investment plans

(Unit: 100 million Won)

Business segment

Project name

Expected investment

Expected annual investment

Effect

Asset type

Amount

2014

2015

2016

Department store

New and ordinary investments

Tangible and other assets

34,411

13,953

10,861

9,597

Increase in sales

Discount store

New and ordinary investments

Tangible and other assets

19,288

5,586

7,402

6,300

Increase in sales

The above plans are subject to change based on future business conditions.

C. Sales

(Unit: million Won)

Business segment

Type

Product

45th Fiscal Year (1H)

44th Fiscal Year (1H)

Department Store

Products

Clothes, etc.

Export

-

-

Domestic

3,545,326

3,663,354

Total

3,545,326

3,663,354

Goods


Export

-

-

Domestic

-

-

Total

-

-

Others

Rental fee, etc.

Export

-

-

Domestic

428,073

347,431

Total

428,073

347,431

Total

3,973,399

4,010,785

Discount Store

Products

Food, etc.

Export

-

-

Domestic

3,760,522

4,198,633

Total

3,760,522

4,198,633

Goods


Export

-

-

Domestic

-

-

Total

-

-

Others

Rental fee, etc.

Export

-

-

Domestic

283,038

269,807

Total

283,038

269,807

Total

4,043,560

4,468,440

Finance

Products


Export

-

-

Domestic

1,545

3,415

Total

1,545

3,415

Goods


Export

-

-

Domestic

-

-

Total

-

-

Others

Fees and

commissions, etc.

Export

-

-

Domestic

883,473

873,615

Total

883,473

873,615

Total

885,018

877,030

Electronics

Products

Electronics, etc.

Export

-

-

Domestic

1,775,131

1,642,514

Total

1,775,131

1,642,514

Goods

Export

-

-

Domestic

-

-

Total

-

-

Others

Rental fee, etc.

Export

-

-

Domestic

7,474

7,377

Total

7,474

7,377

Total

1,782,605

1,649,891

Others(1)

Products

Food, etc.

Export

-

-

Domestic

2,332,641

2,247,433

Total

2,332,641

2,247,433

Goods

Food, etc.

Export

-

-

Domestic

61,022

65,948

Total

61,022

65,948

Others

Rental fees, etc.

Export

-

-

Domestic

629,086

547,704

Total

629,086

547,704

Total

3,022,749

2,861,085

Total

Products

Clothes, food, etc.

Export

-

-

Domestic

11,415,165

11,755,349

Total

11,415,165

11,755,349

Goods

Clothes, food, etc.

Export

-

-

Domestic

61,022

65,948

Total

61,022

65,948

Others

Rental fees, etc.

Export

-

-

Domestic

2,231,144

2,045,934

Total

2,231,144

2,045,934

Total

13,707,331

13,867,231

Note:

(1) Represents adjustments for consolidation.

D. Risk Management

See Note 39 of the notes to the attached condensed consolidated interim financial statements of the Company as of and for six month period ended 30 June 2014.

E. Derivative Instruments and Hedge Accounting

See Note 21 of the notes to the attached condensed consolidated interim financial statements of the Company as of and for six month period ended 30 June 2014.

F. Important Management Contracts

1. Department store business

The Company has entered into management agreements to manage certain department stores owned by its subsidiary Lotte Station Building. In return, the Company receives management fees from Lotte Station Building equal to 10% of the operating income (before depreciation expenses) for the relevant department store, which is accounted for as other operating income.

2. Electronics business

Lotte Hi-mart has entered into agreements with numerous manufacturers, through which it establishes price, supply, return and payment of products, as well as an advertisement agency agreement with Daehong Communications and business cooperation agreements with Hyundai Card and Lotte Card.

3. Credit card business

Lotte Card has entered into card issuance agreements with American Express Company, Master Card International, Visa International and JCB International whereby these companies receive from Lotte Card certain percentage of the credit purchase amounts made on the credit cards issued pursuant to such agreements.

4. Other businesses

a. Woori Home Shopping

Woori Home Shopping has entered into an operating lease agreement with Lotte Capital and a joint card issuance agreement with Shinhan Card Co., Ltd., which is renewable on an annual basis. It has also entered into delivery service agreements with Lotte Logistics, Hyundai Logistics Co., Ltd. and CJ Korea Express Corporation, as well as broadcasting programme supply agreements with multiple cable TV stations.

b. Korea Seven

Korea Seven has entered into trademark and operational technology licensing agreements with 7-Eleven, Inc., pursuant to which Korea Seven pays 0.6% of net sales amount as license fees. Also, Korea Seven has granted 7-Eleven, Inc. the right to purchase the shares of Korea Seven up to 10% of its total outstanding shares on January 1 of each year starting from 2003. Korea Seven has also entered into franchising contracts with franchisees and agency agreements with Lotte Logistics for delivery of products to both company-run and franchise stores.

c. NCF

NCF has a royalty agreement with Nice Claup Co., Ltd. pursuant to which NCF pays Nice Claup a sales royalty fee of 2.2% and a production royalty fee of 0.3% of net sales from 1 December 2010 to 31 March 2016.

d. Buy the Way

Buy the Way has entered into a guarantee agreement with Sportstoto guaranteeing payment of delivered goods and the agreement is renewed every year.



III. Financial Matters

Please refer to the Company's condensed consolidated interim financial statements of the Company as of and for six month period ended 30 June 2014 and the related notes attached to this report.



IV. Auditor's Opinion

A. Audit (Review) Opinion on Consolidated Financial Statements

1. Name of auditor / accountants

45th fiscal year (1H)

44th fiscal year

43rd fiscal year

KPMG Samjong

KPMG Samjong

KPMG Samjong

2. Audit (review) opinion

a. Audit (review) for the current business year

The auditor has reviewed the consolidated statements of financial position as of 30 June 2014 and 30 June 2013, as well as the consolidated statements of comprehensive income, consolidated statements of changes in equity and consolidated statements of cash flows of Lotte Shopping Co., Ltd. and its subsidiaries for the six months ended 30June 2014 and 2013.

3. Audit contracts

(Unit: million Won, hours)

Fiscal year

Auditor

Description

Fee

Total hours

45th fiscal year (1H)

Samjong KPMG

Review of semi-annual non-consolidated and consolidated financial statements

670

3,300

44th fiscal year

Samjong KPMG

Review of quarterly and semi-annual financial statements

Audit of non-consolidated and consolidated financial statements

620

10,600

45th fiscal year

Samjong KPMG

Review of quarterly and semi-annual financial statements

Audit of non-consolidated and consolidated financial statements

600

10,800

4. Contracts regarding non-audit services with outside auditor

(Unit: million Won)

Fiscal year

Date of contract

Description

Service period

Fee

45th fiscal year

-

N/A

-

-

44th fiscal year

-

N/A

-

-

43rd fiscal year

-

N/A

-

-



V. Corporate Governance and Affiliates

A. Matters regarding Board of Directors

1. Overview of Board of Directors

a. Composition of Board of Directors

Currently, the Company's board of directors (the "Board of Directors") is composed of 11 directors, of whom six are outside directors.

The Board of Directors decides important matters according to the basic management policies of the Company, matters delegated from the general meeting of shareholders and matters required by the Articles of Incorporation or applicable laws.

b. The Board of Director committees

The Board of Directors may have subcommittees to achieve efficient and timely decision-making. The Company currently has an Audit Committee, an Outside Director Nomination Committee and an Internal Transaction Committee. Details regarding operations, authority and composition of such committees are decided by the Board of Directors or relevant laws.

2. Matters regarding Board of Directors committees

a. Name, directors, objectives and authority

Name of committee

Composition

Name

Objectives and authority

Remarks

Audit Committee

Three or more directors (at least two-thirds of whom must be outside directors)

Dongyul Park, Sukeun Kwak, Byungkee Ko
(from 21 March 2014)

The committee audits the Company's accounting and operations.

The committee reviews the appropriateness of its performances and regulations every year. If necessary, it proposes revisions to the Board of Directors.

In addition to carrying out the activities specified in items 1 and 2 above, the committee also carries out activities specified by law, the Company's articles of incorporations and the Board of Directors.

-

Outside Director Nomination Committee

Two or more directors (at least half of whom must be outside directors)

Wonjun Lee, Byungkee Ko, Samjin Lim
(from 10 June 2014)

The committee recommends candidates for outside directors to the general meeting of shareholders.

The committee must recommend those candidates recommended by shareholders with applicable rights under Article 542 Clause 6 of the Commercial Code.

In addition to carrying out the activities specified in items 1 and 2 above, the committee also carries out activities specified by law, the Company's articles of incorporations and the Board of Directors.

Wonjun Lee appointed
(as of 10 June 2014)

Internal Transaction Committee

Three or more directors (at least two-thirds of whom must beoutside directors)

Wonjun Lee, Taehyeon Kim, Myeong Hyeon Baek
(from 10 June 2013)

This committee is responsible for reviewing and approving the following:

Internal transactions as defined under Article 11 Clause 2 of the Monopoly Regulation and Fair Trade Act and Article 17 Clause 8 of the related enforcement decree.

Transactions worth more Won 10 billion involving agreements with certain affiliates as defined under Article 2 of the Monopoly Regulation and Fair Trade Act and Article 3 of the related enforcement decree.

Any matters as required for the operation of the other committees.

Wonjun Lee appointed
(as of 10 June 2014)


B. Affiliated Companies

1. Overview of affiliates

(As of 30 June 2014) (Unit: %)

Division

Investee company

Lotte Confectionery

Lotte Chilsung Beverage

Lotte

Food

Lotte

Aluminum

Lotte Construction

Hotel Lotte

Lotte International

Lotte Shopping

Lotte Giants

Lotteria

Lotte Chemical

Korea Fuji Film

Daehong Communications

Canon Korea Business Solutions

Lotte Station Building

Lotte Corporation

Lotte.com

Lotte Logistics

Lotte Capital

Lotte Data Communication

Investor company

Lotte Confectionary

1.0

16.8

9.3




1.4

7.9

30.0

13.6


0.9



8.9

0.0

11.3

4.6


6.1

Lotte Chilsung Beverage



9.3


3.0


1.9

3.9

20.0

1.3


5.0




0.0

7.0

4.6

1.5

1.5

Lotte Food





0.4


1.2


5.0




10.0


7.5



5.0

1.8

0.4

Lotte Aluminum

15.3

8.4



9.0


6.2


5.0



2.6


5.6







Lotte Construction

1.3






6.0

1.0











11.8


Hotel Lotte

3.2

5.8

8.9

13.0

35.2

0.2

34.6

8.8


18.8

12.7

7.1

12.8

28.9


31.1

17.2

8.8

26.6

2.9

Busan Lotte Hotel



4.4

3.9




0.8


11.3





1.0




11.5


Lotte International










0.9


56.8


1.0





0.2


Lotte Shopping



3.4

12.0



15.0

6.2

30.0

38.7



34.0


25.0


34.4

4.6

22.4


Lotte Logistics







13.7







9.0







Lotteria




2.0

0.2




1.0



2.1

12.5





17.3

2.6

34.5

Lotte Chemical



1.0

8.1

32.0






1.7







4.6



Korea Fuji Film





0.3



7.9

9.0




3.5






1.7


Daehong Communications

3.3



3.1



1.1








2.9


18.3


8.2

28.1

Lotte Corporation











31.3










Lotte Capital





















Lotte Data Communication





4.8


1.1

4.8






5.6

0.2






Lotte Card


1.5



















Lotte.com





0.9
















Lotte Boulangerie





















Lotte Station Building





2.2
















Lotte Insurance





















Sambark LFT





















MYbi





















Korea Seven





















Lotte Asset Development





















Buy the Way






0.6















Lotte DF Global

eB Card





















Hyundai Information Technology





















Chungbuk Soju





















Lotte Incheon Development





















Canon Korea Business Solutions


Lotte

Himart





















Total

24.1

32.6

36.4

42.1

87.9

0.7

82.2

41.2

100.0

84.5

45.7

74.5

72.8

50.0

45.5

31.1

88.1

49.7

88.3

73.6



Division

Investee Company

Korea Seven

Lotte Boulangerie

Lotte Asahi

Liquor

Lotte

Card

Seetec

KP Chemtech

FRL

Korea

Daesan MMA

Woori Home Shopping

Lotte JTB

Lotte Assets Development

DCinema of Korea

Lotte Insurance

Lotte PS Net

CH Beverage

MJA Wine

Sambark

LFT

MYbi

Busan Hanaro Card

Busan Lotte Hotel

Investor Company

Lotte Confectionary

16.5

100.0









7.2










Lotte Chilsung Beverage



66.0








14.1




100.0

100.0





Lotte Food





















Lotte Aluminum





















Lotte Construction











11.8










Hotel Lotte











7.2


26.1







0.0

Busan Lotte Hotel




1.0









1.9





3.9



Lotte International





















Lotte Shopping

51.1



92.5



49.0


53.0


39.1

50.0









Lotte Logistics

13.8




















Lotteria





















Lotte Chemical





50.0

100.0


50.0



20.5






99.5




Korea Fuji Film





















Daehong Communications













11.5








Lotte Corporation





















Lotte Capital




4.6

















Lotte Data Communication














30.9




43.3



Lotte Card




1.2













0.2

4.8



Lotte.com










50.0




30.9







Lotte Boulangerie





















Lotte Station Building













14.2








Lotte Insurance













1.8








Sambark LFT





















MYbi



















80.0


Korea Seven














31.9







Lotte Asset Development





















Buy the Way





















Lotte DF Global


eB Card


















12.5



Hyundai Information Technology





















Chungbuk Soju





















Lotte Incheon Development





















Canon Korea Business Solutions

Lotte

Himart





















Total

81.4

100.0

66.0

99.4

50.0

100.0

49.0

50.0

53.0

50.0

100.0

50.0

55.5

93.7

100.0

100.0

99.7

64.4

80.0

0.0



Division

Investee Company

Han Paysys

Universal Studios Korea Resort Development

Lotte Gimhae Development

Buy the Way

Lotte Suwon Station Shopping Town

Lotte DF Global

Lotte DF Retail

eB Card

Gyeonggi Smartcard

Incheon Smartcard

Chungnam Smartcard

Universal Studios Korea Resort Asset Management Corporation

DACC Aerospace

NCF

Lotte Mitsui

Mobizap Media

Hyundai Information Technology

M.Hub

Lotte Songdo Shopping Town

Chungbuk Soju

Bu Investor Company

Lotte Confectionary





















Lotte Chilsung Beverage




















100.0

Lotte Food





















Lotte Aluminum





















Lotte Construction





















Hotel Lotte


46.1




100.0















Busan Lotte Hotel





















Lotte International





















Lotte Shopping



100.0


95.0









98.3





56.3


Lotte Logistics





















Lotteria





















Lotte Chemical













100.0


50.0






Korea Fuji Film





















Daehong Communications
















70.0


88.2



Lotte Corporation





















Lotte Capital





















Lotte Data Communication

36.2







5.0









52.3




Lotte Card








95.0













Lotte.com





















Lotte Boulangerie





















Lotte Station Building



















30.0


Lotte Insurance





















Sambark LFT





















MYbi

22.6




















Korea Seven




100.0

















Lotte Asset Development


20.2



5.0







30.2







9.4


Buy the Way





















Lotte DF Global







97.0














eB Card









100.0

100.0

100.0










Hyundai Information Technology





















Chungbuk Soju





















Lotte Incheon Development



















4.3


Canon Korea Business Solutions



Lotte

Himart





















Total

58.8

66.2

100.0

100.0

100.0

100.0

97.0

100.0

100.0

100.0

100.0

30.2

100.0

98.3

50.0

70.0

52.3

88.2

100.0

100.0



Division

Investee Company



HUI

Korea STL

CS Mart

Jangkyo PFV

Lotte Himart

Lotte Incheon Development

Angel With

Versalis Elastomers

Dongyocheongkiwa PFVI

Baekhak Beverage

Investor Company

Lotte Confectionary











Lotte Chilsung Beverage










80.0

Lotte Food











Lotte Aluminum











Lotte Construction






4.8





Hotel Lotte




85.5


28.8





Busan Lotte Hotel











Lotte International











Lotte Shopping


50.0

99.9


65.3

28.8





Lotte Logistics











Lotteria











Lotte Chemical








50.0



Korea Fuji Film











Daehong Communications











Lotte Corporation











Lotte Capital











Lotte Data Communication











Lotte Card











Lotte.com











Lotte Boulangerie











Lotte Station Building











Lotte Insurance











Sambark LFT











MYbi











Korea Seven











Lotte Asset Development




9.5





10.5


Buy the Way











Lotte DF Global











eB Card











Hyundai Information Technology











Chungbuk Soju

90.0










Lotte Incheon Development











Canon Korea Business Solutions






100.0




Lotte

Himart











Total

90.0

50.0

99.9

95.0

65.3

62.5

100.0

50.0

100.0

80.0

Cinema Trading, S&S International, Cinema Food and L Properties are excluded from the list of investee companies as they have no shares owned by other affiliates.
Lotte Incheon Town added as a subsidiary of the Company on 1 July 2014.

2. Equity investments

(As of 30 June 2014) (Unit: Shares, million Won, %)

Name of company

Date of initial acquisition

(yyyy.mm.dd)

Purpose

Amount of initial acquisition

Beginning balance

Increase (decrease)

Ending balance

Financial status of the most recent fiscal year

Number of shares

Equity ratio

Book value

Acquisition (disposal)

Evaluation

Number of shares

Equity ratio

Book value

Total assets

Current year

net income

Quantity

Amount

Gain/loss

Lotte Station Building (unlisted)

1986.09.15

Equity investment

250

900,000

25.00

157,380

-

-

-

900,000

25.00

157,380

739,907

56,801

Daehong Communications (unlisted)

1996.12.23

Equity investment

6,277

13,600

34.00

28,785

-

-

-

13,600

34.00

28,785

505,536

12,983

Lotte.com (unlisted)

2000.01.05

Equity investment

2,000

1,600,000

34.39

11,610

-

-

-

1,600,000

34.39

11,610

176,955

6,472

Lotte Boulangerie (unlisted)

2000.09.05

Equity investment

3,000

4,020,222

90.54

9,530

(4,020,222)

1,198

(10,728)

0

0.00

0

42,729

(4,008)

Lotte Card (unlisted)

2002.11.30

Equity investment

34,701

69,995,159

92.54

982,950

-

-

-

69,995,159

92.54

982,950

8,416,824

146,270

Lotte Capital (unlisted)(2)

2001.12.31

Equity investment

6,259

7,445,072

22.36

77,413

-

-

-

7,445,072

22.36

77,413

4,478,638

68,283

Lotteria (unlisted)(2)

2001.12.27

Equity investment

39,719

186,062

38.68

112,864

-

-

-

186,062

38.68

112,864

878,791

30,502

FRL Korea (unlisted)

2004.12.16

Equity investment

2,940

2,352,000

49.00

24,827

-

-

-

2,352,000

49.00

24,827

424,810

68,986

Woori Home Shopping (unlisted)

2006.07.03

Equity investment

28,600

4,242,796

53.03

393,213

-

-

-

4,242,796

53.03

393,213

783,168

67,117

Lotte Assets Development (unlisted)(2)

2007.07.31

Equity investment

30

11,861,031

39.14

53,319

-

-

-

11,861,031

39.14

53,319

316,960

(8,125)

Zara Retail Korea (unlisted)

2007.01.18

Equity investment

130

302,600

20.00

16,106

-

-

-

302,600

20.00

16,106

169,733

6,902

Korea Seven (unlisted)

2009.09.25

Equity investment

28,184

18,526,176

51.14

82,473

-

-

-

18,526,176

51.14

82,473

875,827

22,195

Lotte Gimhae Development (unlisted)

2010.03.18

Equity investment

300

60,000

100.00

300

-

-

-

60,000

100.00

300

938

133

Lotte Suwon Station Shopping Town (unlisted)

2010.04.30

Equity investment

48

19,000,000

95.00

94,810

-

-

-

19,000,000

95.00

94,810

189,605

286

NCF (unlisted)

2010.12.30

Equity investment

18,876

589,800

98.30

19,715

-

-

-

589,800

98.30

19,715

35,554

247

Lotte Giants (unlisted)

1982.04.21

Equity investment

30

6,000

30.00

823

-

-

-

6,000

30.00

823

26,023

(1,570)

Lotte Songdo Shopping Town (unlisted)(2)

2011.06.27

Equity investment

40,000

12,000,000

56.30

60,000

-

-

-

12,000,000

56.30

60,000

259,347

(7,510)

STL (unlisted)

2011.08.24

Equity investment

1,000

500,000

50.00

2,500

-

-

-

500,000

50.00

2,500

4,210

(1,306)

CS Mart (unlisted)

2012.01.16

Equity investment

244,880

12,761,250

99.95

255,826

-

-

-

12,761,250

99.95

255,826

160,403

13,097

Lotte Hi-mart (listed)

2012.10.31

Equity investment

1,248,068

15,403,274

65.25

1,248,068

-

-

-

15,403,274

65.25

1,248,068

2,751,826

124,429

D-Cinema of Korea

(unlisted)

2008.01.28

Equity investment

1,500

300,000

50.00

-

-

-

-

300,000

50.00

0

71,503

2,302

M Venture Cultural Vitalization Investment Association (unlisted)

2009.10.01

Equity investment

2,500

250

25.00

2,500

(75)

(750)

-

175

25.00

1,750

8,746

(1,404)

Capital One

Diversity Cinema Special Investment Association (unlisted)

2010.03.18

Equity investment

1,000

100

20.00

1,000

-

-

-

100

20.00

1,000

3,950

(369)

So Big Contents Investment Union (unlisted)

2011.01.03

Equity investment

4,000

400

26.67

4,000

-

-

-

400

26.67

4,000

17,965

2,435

Capital One Middle-Low Budget Cinema Fund (unlisted)

2011.05.24

Equity investment

3,000

30

25.00

3,000

-

-

-

30

25.00

3,000

14,262

264

CJ Venture Investments Union No. 14 (unlisted)

2011.11.02

Equity investment

6,000

60

30.00

6,000

-

-

-

60

30.00

6,000

21,285

2,371

BS Financial Group

(listed)

1987.09.23

Equity investment

2,775

5,259,597

2.72

84,154

-

-

(5,786)

5,259,597

2.72

78,368

3,507,652

61,140

Shinhan Financial Group (listed)

1997.12.31

Equity investment

637

311,118

0.07

14,716

-

-

(140)

311,118

0.07

14,576

27,424,645

731,638

M Cieta Development

(unlisted)

2006.09.01

Equity investment

1,960

499,800

4.82

2,492

-

-

-

499,800

4.82

2,492

40,927

(819)

Bichae Nuri Development

(unlisted)

2008.06.09

Equity investment

150

171,600

3.00

858

-

-

-

171,600

3.00

858

180,070

(3,178)

Cosmo Investment

(unlisted)(2)

2009.03.27

Equity investment

8,165

65,680

7.76

15,418

-

-

(9)

65,680

7.76

15,409

48,575

2,620

Lotte International

(unlisted)(2)

2006.11.30

Equity investment

1,638

134,215

14.99

52,190

-

-

(2,388)

134,215

14.99

49,802

1,226,123

289

Lotte Aluminum

(unlisted)(2)

2000.11.23

Equity investment

3,000

125,016

12.05

74,956

-

-

234

125,016

12.05

75,190

1,678,414

6,421

Lotte Logistics (after the merge)

(unlisted)

2007.09.28

Equity investment

4,000

66,308

4.64

9,269

-

-

603

66,308

4.64

9,574

629,791

19,543

CJ Venture Investment No. 12 Global Contents Investment Partnership (unlisted)

2009.11.20

Equity investment

1,500

15

3.58

1,500

-

-

-

15

3.58

1,500

33,888

(2,382)

East Gate Media Contents & Technology Fund (unlisted)

2010.08.30

Equity investment

5,000

50

14.71

5,000

-

-

-

50

14.71

5,000

35,039

3,239

ISU-Renaissance Contents Fund (unlisted)

2011.01.13

Equity investment

2,000

40

13.33

2,000

-

-

-

40

13.33

2,000

10,200

(1,751)

Union Global Contents Fund (unlisted)

2011.11.04

Equity investment

4,000

1,200

16.18

12,000

-

-

-

1,200

16.18

12,000

71,647

(1,567)

Michigan Global Contents Fund #3 (unlisted)

2012.08.24

Equity investment

2,000

200

13.33

2,000

-

-

-

200

13.33

2,000

12,875

(1,053)

Leading Asia Contents Fund (unlisted)

2012.09.18

Equity investment

4,000

400

21.01

4,000

-

-

-

400

21.01

4,000

18,963

(169)

Lotte Vietnam Shopping Co., Ltd.

(unlisted)(1)

2006.12.15

Equity investment

3,749

-

100.00

125,243

-

-

-

0

100.00

125,243

277,516

(1,303)

Lotte Europe Holdings B.V.

(unlisted)

2008.05.30

Equity investment

124,379

217,882

31.25

140,479

-

-

-

217,882

31.25

140,479

578,464

(826)

Intime Lotte Department Store

(unlisted)(1)

2008.08.30

Equity investment

10,339

0

82.46

0

-

-

-

0

82.46

0

19,048

(32,660)

Lotte Shopping Holdings(Hong Kong)(unlisted)

2008.10.27

Equity investment

259

987,218,775

100.00

921,730

46,000,000

48,084

-

1,033,218,775

100.00

969,814

1,247,416

(12,532)

Lotte Shopping Holdings(Singapore) Pte., Ltd. (unlisted)

2008.10.28

Equity investment

101

226,055,966

100.00

252,971

10,800,000

11,112

-

236,855,966

100.00

264,083

238,404

(44)

Coralis S.A. (unlisted)

2009.10.29

Equity investment

17,418

787,461

45.00

55,131

-

-

-

787,461

45.00

55,131

108,079

(4,211)

Qingdao Lotte Mart Commercial Co., Ltd.(unlisted)(1)

2008.01.18

Equity investment

33,219

0

53.84

0

-

-

-

0

53.84

0

104,734

(66,685)

Lotte Mart Co., Ltd.(unlisted)(1)

2008.06.02

Equity investment

183,033

0

100.00

80,016

-

-

-

0

100.00

80,016

179,069

(35,644)

Liaoning Lotte Mart Co., Ltd. (unlisted)(1)

2008.07.24

Equity investment

2,107

-

40.00

10,841

-

-

-

0

40.00

10,841

59,194

(12,301)

PT.Lotte Shopping Indonesia (unlisted)

2008.11.20

Equity investment

219,737

2,622,812

55.00

214,068

-

-

-

2,622,812

55.00

214,068

220,521

14,541

Lotte Cinema Vietnam Co., Ltd. (unlisted)(1)

2008.05.02

Equity investment

3,000

0

90.00

7,099

-

-

-

0

90.00

7,099

42,567

(3,113)

Lotte Properties (Shenyang) Limited (unlisted)

2009.01.16

Equity investment

29,018

29,928,756

17.93

41,919

-

-

-

29,928,756

17.93

41,919

609,428

706

Shenyang SL Cinema Investment Management Co., Ltd. (unlisted)(1)

2010.11.16

Equity investment

752

-

49.00

1,496

-

-

-

0

49.00

1,496

2,269

(128)

Hubei XL Cinema Co., Ltd. (unlisted) (1)

2011.06.24

Equity investment

2,048

-

49.00

8,566

-

858

-

0

49.00

9,424

14,908

(2,935)

Hemisphere Film Investors II LLC (unlisted)(1)

2011.07.29

Equity investment

578

-

100.00

26,740

-

-

-

0

100.00

26,740

25,307

604

LOTTE PROPERTIES (CHENGDU) HK LIMITED (unlisted)

2012.02.14

Equity investment

40,878

144,901,152

73.46

160,392

-

-

-

144,901,152

73.46

160,392

360,499

(2,183)

Lotte (China) Management Ltd. (unlisted)(1)

2012.03.19

Equity investment

6,232

-

70.00

6,232

-

-

-

0

70.00

6,232

8,053

(136)

Fubon Multimedia Technology Co., Ltd. (unlisted)

2012.03.07

Equity investment

38,771

7,892,421

6.17

27,645

(305,001)

(1,704)

34,669

7,587,420

5.93

60,610

184,358

19,838

Shandong Longzhile Cinema Co., Ltd. (unlisted)(1)

2012.09.09

Equity investment

1,735

-

49.00

2,612

-

2,915

-

0

49.00

5,527

6,437

(1,126)

Lotte Incheon Development Co., Ltd. (unlisted)

2012.12.11

Equity investment

50

3,000,000

37.50

15,000

-

-

-

3,000,000

37.50

15,000

973,252

(8,292)

Lotte Food Co., Ltd.(2)

2013.01.01

Equity investment

-

47,180

3.45

35,196

-

-

516

47,180

3.45

35,715

1,128,643

113,945

Hyundai Green Food Co., Ltd.

2013.01.01

Equity investment

-

132,326

0.14

2,223

-

-

113

132,326

0.14

2,336

1,590,520

50,790

Lotte Hotel & Retail Vietnam Pte. Ltd. (unlisted)(2)

2013.01.01

Equity investment

-

12,380,000

20.00

14,185

-

-

-

12,380,000

20.00

14,185

68,911

(1,163)

LHSC Limited (unlisted)(2)

2013.01.01

Equity investment

-

27,002,140

16.00

31,506

-

-

-

27,002,140

16.00

31,506

190,513

3

Bank Foundation for Young Entrepreneurs Culture Contents Investment Union (unlisted)

2013.08.29

Equity investment

4,000

40

15.09

4,000

-

-

-

40

15.09

4,000

26,669

37

Hotel Lotte Co., Ltd. (unlisted)(3)

2013.10.01

Equity investment

-

79,254

0.15

11,829

(79,254)

(12,347)

518

0

0.00

0

13,695,447

159,844

Lotte Shopping Reit Management Singapore Pte. Ltd. (unlisted)

2014.01.02

Equity investment

0

-

-

-

2,000,000

1,660

-

2,000,000

100.0

1,660

3,067

(13)

Lotte Incheon Town Co., Ltd. (unlisted)

2014.05.19

Equity Investment

-

-

-

-

10,000

50

-

10,000

100.00

50

-

-

Total

-

-

6,126,683

-

51,076

17,308

-

-

6,195,067

-

-

Notes:

(1) Shares not issued in accordance with the applicable local laws.

(2) New and additional equity shares acquired through the acquisition of Midopa Co., Ltd in the 44th fiscal year.

(3) Acquired through the merger of Hotel Lotte Co., Ltd. with Lotte Buyeo Resort and Lotte Jeju Resort in the 44th fiscal year.

Cost-value method applied to the carrying amount of the above investee companies (except for the carrying amount of investee companies where market price or fair value valuation was applicable).

Loss impairment for Intime Lotte Department Store Co., Ltd., Lotte Shopping Holdings (Hong Kong) Co., Ltd., Qingdao Lotte Mart Commercial Co., Ltd. and Lotte Mart Co., Ltd. was recorded last year.

Fiscal year ends in August for FRL Korea, January for Zara Retail Korea, February for STL and March for Cosmo Investment


VI. Shareholders

A. The Largest Shareholder and Specially Related Parties

(As of 30 June 2014) (Unit: shares, %)

Name

Relationship

Type of shares

Shareholding

Reason for Change

At the beginning of the period

At the end of the period

Number of Shares

Shareholding Ratio

Number of Shares

Shareholding Ratio

Dongbin Shin

Himself

Common shares

4,237,627

13.46

4,237,627

13.46

-

Dongju Shin

Relative

Common shares

4,235,883

13.45

4,235,883

13.45

-

Kyukho Shin

Relative

Common shares

293,877

0.93

293,877

0.93

-

Youngja Shin

Relative

Common shares

232,818

0.74

232,818

0.74

-

Heon Shin

Director

Common shares

142

0.00

0

0.00

Resigned

Hotel Lotte Co., Ltd.

Related company

Common shares

2,781,947

8.83

2,781,947

8.83

-

Korea Fuji Film Co., Ltd.

Related company

Common shares

2,474,543

7.86

2,474,543

7.86

-

Lotte Confectionary Co., Ltd.

Related company

Common shares

2,474,543

7.86

2,474,543

7.86

-

Lotte Data Communication Company

Related company

Common shares

1,515,653

4.81

1,515,653

4.81

-

Lotte Chilsung Co., Ltd.

Related company

Common shares

1,237,272

3.93

1,237,272

3.93

-

Lotte Construction Co., Ltd.

Related company

Common shares

300,019

0.95

300,019

0.95

-

Busan Lotte Hotel, Co., Ltd.

Related company

Common shares

246,720

0.78

246,720

0.78

-

Seonyun Jang

Relative

Common shares

700

0.00

700

0.00

-

Yumi Shin

Relative

Common shares

28,903

0.09

28,903

0.09

-

Lotte Samdong Welfare Foundation

Foundation

Common shares

47,888

0.15

47,888

0.15

-

Yuwon Industry Co., Ltd.

Other

Common shares

3,000

0.01

3,000

0.01

-

Mikyeong Seo

Other

Common shares

30,531

0.10

30,531

0.10

-

Jaeyoung Jang

Other

Common shares

950

0.00

950

0.00

-

Juyoung Yu

Other

Common shares

499

0.00

499

0.00

-

Treasury stock

Other

Common shares

1,938,688

6.16

1,938,688

6.16

-

Total

Common shares

22,082,203

70.12

22,082,061

70.12

-

Preferred shares

0

0

0

0

The number of specially related parties: 17

The largest shareholder: Dongbin Shin

B. Change in the largest shareholder

There has not been any change in the largest shareholder during the reporting period (for the recent three business years).

C. Distribution of Shares

Shareholders owning more than 5% of the Company's shares

(As of 30 June 2014) (Unit: shares, %)

Name

Number of shares

Equity interest

Dongbin Shin

4,237,627

13.46%

Dongju Shin

4,235,883

13.45%

Hotel Lotte Co., Ltd.

2,781,947

8.83%

Korea Fuji Film Co., Ltd.

2,474,543

7.86%

Lotte Confectionary Co., Ltd.

2,474,543

7.86%

National Pension Service

1,724,758

5.48%

The employee stock ownership association has 44,136 shares, which is equal to a 0.14% interest in the Company.

1. Stock Price and Transaction Record

a. Domestic Stock Market

(Unit: Won, shares)

Category

January 2014

February 2014

March 2014

April

2014

May

2014

June

2014

Common stock price

Maximum

410,000

376,500

340,000

336,000

321,500

308,500

Minimum

367,500

337,000

314,500

316,000

298,000

289,000

Average

389,825

347,775

326,690

325,795

309,158

298,263

Transaction volume

Daily maximum

101,221

253,863

71,683

81,920

95,197

66,010

Daily minimum

19,595

25,802

19,393

15,530

20,104

19,388

Monthly total

865,333

1,207,382

769,011

911,909

811,502

661,690

b. Overseas Stock Market

Exchange: London Stock Exchange (Unit: USD)

Category

January 2014

February 2014

March 2014

April

2014

May

2014

June

2014

Common stock price

Maximum

18.99

17.02

15.85

16.00

15.65

15.06

Minimum

16.80

15.50

14.67

15.00

14.65

14.03

Average

18.03

16.11

15.06

15.47

15.01

14.45

VII. Executives and Employees

A. Status of Executives and Employees

1. Executives

Registered Executives

(As of 30 June 2014) (Unit: shares)

Name

Date of Birth (yyyy.mm)

Position

Status as Director

Shares

Duration of tenure

End of term as director

(yyyy.mm.dd)

Common shares

Preferred shares

Kyukho Shin

1922.10

Executive Chairman

Representative Director

293,877

-

-

2015.03.21

Dongbin Shin

1955.02

Chairman

Inside Director

4,237,627

-

-

2016.03.21

Inwon Lee

1947.08

Vice-Chairman

Representative Director

-

-

-

2016.03.21

Wonjun Lee

1956.11

President

Representative Director

-

-

-

2016.03.21

Youngja Shin

1942.10

Inside Director

Inside Director

232,818

-

-

2016.03.21

Sangjin Lim

1960.03

Outside Director

Outside Director

-

-

1 year and 3 months

2015.03.21

Myeong Hyeon Baek

1961.09

Outside Director

Outside Director

-

-

1 year and 3 months

2015.03.21

Taehyeon Kim

1955.06

Outside Director

Outside Director

-

-

2 years and 3 months

2016.03.21

Dongyul Park

1953.07

Outside Director

Outside Director

-

-

3 months

2016.03.21

Sukeun Kwak

1953.08

Outside Director

Outside Director

-

-

3 months

2016.03.21

Byungkee Ko

1955.04

Outside Director

Outside Director

-

-

3 months

2016.03.21

Changes since 31 March 2014:

Representative Director Heon Shin resigned on 24 April 2014.

Won June Lee was appointed as Chief Executive Officer and Representative Director by resolution of the shareholders on 10 June 2014.

Non-registered Executives

(As of 30 June 2014)

(Unit: shares)

Name

Date of birth
(
yyyy.mm)

Position

Duties

Common shares

Gakgyu Hwang

1955.04

President

Operations

65

Byungyong Noh

1951.06

President

Mart Executive President

10

Jinse So

1950.05

President

Executive President / External Coordiantion

142

Jaehwa Kim

1954.07

Vice President

Audit Director


Jongwon Choi

1957.09

Vice President

Communications


Jongmin Yoon

1960.11

Vice President

Human resources


Heetae Gang

1959.04

Vice President

Department Store China

111

Sunghoi Kim

1943.06

Senior Managing Director

Secretary


Bongcheol Lee

1958.05

Senior Managing Director

Support


Changwon Lee

1959.03

Senior Managing Director

Communications


Jaedon Ryu

1960.08

Senior Managing Director

Secretary


Ilmin Lee

1959.06

Senior Managing Director

Secretary

47

Hyunchul Park

1960.10

Senior Managing Director

Operations


Byungyeon Lim

1964.09

Senior Managing Director

Vision Strategy


Jaeyoon Suh

1958.06

Senior Managing Director

China


Changrak Kim

1957.12

Senior Managing Director

Department Store Business 1

119

Hosung Park

1958.09

Senior Managing Director

Department Store Product

102

Jongin Kim

1963.03

Senior Managing Director

Mart China

24

Yongpyo Moon

1962.04

Senior Managing Director

Mart Strategy support

32

Chunseok Choi

1960.03

Senior Managing Director

Representative Director (Supermarket)

86

Wonchun Cha

1957.12

Senior Managing Director

Representative Director (Cinema)


Gap Lee

1962.09

Managing Director

Operations

105

Chungik Lee

1964.11

Managing Director

Vision Strategy

24

Inkwon Kim

1969.01

Managing Director

Legal


Jonghyeon Kang

1964.05

Managing Director

Operations


Seokhwan Lee

1967.08

Managing Director

Communications


Jinsung Lee

1969.02

Managing Director

Strategy & Insight Center


Gwanggi Min

1956.01

Managing Director

Department Store Daegu Business 2

127

Wansin Lee

1960.10

Managing Director

Department Store Marketing

86

Janghwa Lee

1959.06

Managing Director

Department Store Business 3


Hoju Jang

1960.08

Managing Director

Department Store Finance


Yoonnchul Noh

1961.04

Managing Director

Department Store New business


Donghyuk Jeong

1962.07

Managing Director

Department Store Business 2

32

Jaechan Lee

1960.02

Managing Director

Mart Customer


Yeongheon Lee

1960.10

Managing Director

Mart Southeast Asia


Changhui Nam

1966.10

Managing Director

Mart Product

96

Yeongheon Lee

1958.12

Managing Director

Overseas supermarket business

0

Seungbok Hong

1957.09

Managing Director

Supermarket sales

16

Seunghee Kim

1965.04

Managing Director

Supermarket development


Ikwoo Nam

1962.01

Director

Operations


Gyungmoon Jung

1964.02

Director

Vision Strategy


Sungho Choo

1964.02

Director

Communications


Wonkyu Ki

1966.02

Director

Human resources

62

Taewan Kim

1965.03

Director

Vision Strategy


Woochul Cha

1968.01

Director

Audit Director

16

Yongseok Hwang

1970.02

Director

Corporate culture

16

Changyong Kim

1967.03

Director

Audit Director


Youngchul Jung

1971.05

Director

Secretary


Byeonghui Lee

1969.03

Director

Communications


Chanseo Park

1969.03

Director

Finance


Insoo Baek

1965.06

Director

Strategy & Insight Center


Gwangchul Shin

1967.11

Director

Strategy & Insight Center

29

Chansoo Kim

1965.03

Director

Distribution CFD


Unseong Baek

1965.06

Director

Welfare

71

Soohoi Ku

1958.02

Director

Department Store Vietnam

86

Junwon Lim

1962.05

Director

Pyeonchon branch


Taehak Cho

1961.03

Director

Shenyang branch

86

Suhyun Jang

1964.06

Director

Main branch

104

Bumseok Hwang

1965.09

Director

Youngdeungpo branch

71

Hyungsik Jeon

1963.08

Director

Busan main branch

79

Younsung Jung

1965.03

Director

Avenuel World Tower branch

79

Gyuwan Hwang

1965.02

Director

Jamsil branch

71

Jun Jang

1958.12

Director

Department Store Design

32

Changwon Yoo

1968.02

Director

Department Store GF business


Daehun Park

1964.08

Director

Cheongnyangri branch

62

Minyeol Ryu

1966.03

Director

Gwangju branch

71

Youngjae Cho

1966.04

Director

Department Store Planning

80

Younggeun Hwang

1967.01

Director

Department Store Home appliances

71

Hoseol Lee

1970.07

Director

Department Store Men's sports

63

Giljo Woo

1966.08

Director

Department Store Food products


Wonil Choi

1962.09

Director

Dongrae branch


Chanseok Lee

1961.12

Director

Changwon branch

79

Sungsoo Kim

1964.01

Director

Ulsan branch

79

Taeheung Nam

1964.08

Director

Chengdu World Center branch


Hyeonseok Min

1967.06

Director

Department Store Russia


Wookyung Kim

1967.02

Director

IR Team

12

Jaeyoung Gu

1962.05

Director

Gwangbok branch

20

Daesu Kim

1967.09

Director

Nowon branch


Jungho Song

1966.03

Director

Department Store MD strategy

409

Hyungkyu Lee

1967.01

Director

Daejeon branch


Wansu Park

1968.07

Director

Department Store Management support

100

Jaeok Lee

1969.01

Director

Department Store women's fashion

25

Seondae Lee

1970.01

Director

Department Store Public relations


Gidae Nam

1967.02

Director

Guri branch

55

Gilmo Han

1967.07

Director

Department Store Merchandise

55

Yonghwan Lee

1967.10

Director

Suwon branch

55

Jonghyeok Hyeon

1969.10

Director

Pohang branch


Sangbyeong Park

1970.07

Director

Shopping mall East Busan


Yeongsu Ha

1969.09

Director

Ilsan branch

3

Yeongtaek Yu

1969.06

Director

Department Store Ethical management


Jieun Kim

1969.08

Director

Department StoreOverseas fashion


Gijeong Park

1964.02

Director

Department Store GF business


Jongdo Park

1961.05

Director

Mart China development

86

Jonghwan Kim

1962.05

Director

Mart Gwangju Honam customer

32

Daesik Jang

1966.12

Director

Mart Seoul Gangwon customer


Byeongmoon Hahn

1963.06

Director

Mart overseas cooperation

32

Pyungkyu Hong

1962.11

Director

Mart development in South East Asia

80

Ilgeun Oh

1968.07

Director

Mart site development 1

39

Wonsik Hong

1966.06

Director

Mart Vietnam

32

Jookyung Yoon

1965.04

Director

Mart Indonesia retail

71

Seungsun Song

1971.06

Director

Online mart


Byeongho Ryu

1966.03

Director

Mart Central China

24

Chansik Bang

1966.02

Director

Mart Eastern China


Jinkyung Kim

1964.09

Director

Mart ethical innovation


Joohee Woo

1967.03

Director

Mart fresh foods 1

32

Minhee Lee

1969.08

Director

Mart VIC Market product


Soonjin Jung

1961.10

Director

Mart business development

10

Minho Kang

1968.11

Director

Mart Human resources strategy

10

Hakjae Lee

1966.04

Director

Mart Northern China

32

Gwangho Wang

1965.08

Director

Mart site development 2

32

Heekyung Kim

1962.05

Director

Mart Daejeon Chungcheong customer

166

Gwanghui Seong

1964.06

Director

Mart Lifestyle

71

Eunmo Yang

1967.06

Director

Mart processed foods

31

Yeongsik Park

1964.02

Director

Mart clothing & merchandise


Seungmu Heo

1965.02

Director

Mart Finance

32

Gwani Lee

1969.01

Director

Mart Fresh foods 2


Gyeongu Yu

1966.10

Director

Mart business development 2


Yeongbae Ham

1962.02

Director

Mart Southeast Asia integrated finance


Yeongjun Cho

1971.01

Director

Mart China strategy


Wonho Jung

1969.02

Director

Supermarket marketing

55

Jaehyung Seo

1964.10

Director

Supermarket membership


Hyungseok Han

1965.06

Director

Supermarket processed foods

16

Yonggu Kim

1960.10

Director

Supermarket Yeongnam

16

Minsu Kang

1965.02

Director

Supermarket Planning

15

Cheolho Park

1966.04

Director

Supermarket fresh foods


Eunggeol Kim

1967.03

Director

Supermarket management support


Seungchul You

1962.02

Director

Cinema management support

32

Gwanro Lee

1963.02

Director

Cinema theatre

32

Sangmoo Lee

1968.09

Director

Cinema movie


Hyeongsu Ji

1965.10

Director

Cinea new business


Eungyo Lee

1967.08

Director

Cinema management strategy


Changes since 31 March 2014: Wonjun Lee was newly appointed as President on 25 April 2014.

2. Employees

(As of 30 June 2014) (Unit: persons, year, thousand Won)

Business segment

Gender

The number of employees

Average number of years worked

Aggregate annual compensation

Average compensation per person(1)

Full-time

Contracted

Other

Total

Department

Store(2)

Male

2,199

2

-

2,201

11.8

69,247,624

31,780

Female

3,380

480

-

3,860

8.9

54,424,113

14,556

Discount

Store

Male

3,613

466

-

4,079

6.9

92,777,000

22,762

Female

5,613

3,585

-

9,198

4.1

86,446,000

11,005

Others

Male

1,920

311

-

2,231

5.0

41,132,872

18,234

Female

3,069

1,464

-

4,533

3.5

42,887,636

9,487

Total

19,794

6,308

-

26,102

5.9

386,915,245

15,712

Notes:

(1) Based on eight hour work days and an average total of 24,626 employees.

(2) Includes former employees of Lotte Midopa Co., Ltd., which was acquired by the Company on 1 January 2013.

Starting from the Company's 2010 annual report, the Company disclosed data for both full-time and contract employees. Prior to the Company's 2010 annual report, it only disclosed data for full-time employees. As such, readers should note the differences when comparing the number of employees, average number of years worked, aggregate annual compensation and average compensation per person.

The above table excludes temporary workers.

B. Compensation

Compensation of Directors

(Unit: million Won)

Category

Number of directors

Amount paid

Average per person

Registered Director

5

2,177

435

Outside Director

3

99

33

Audit Committee Member

3

95

32

Total

11

2,371

216

Compensation of Individual Directors

(Unit: million Won)

Name

Position

Amount paid

Note

Kyukho Shin

Executive Chairman

800

Consisting of W800 million in salary

Dongbin Shin

Chairman

500

Consisting of W500 million in salary

Heon Shin

Former Representaive Director

1,994

Consisting of W198 million in salary and W1,796 million in severance pay

VIII. Transactions with Interested Parties

A. Transactions with the Largest Shareholder and its Affiliates

Not applicable.

B. Collateral

Not applicable.

C. Guarantee of Obligations

(Unit: USD 1,000, RMB 1,000)

Company name

Relation

Transaction details

Note

Beginning

Increase

Decrease

Ending

Lotte Properties (Chengdu) HK Limited

Consolidated subsidiary company

USD 140,000

-

-

USD 140,000

Agreed interest is included

USD 50,000

-

-

USD 50,000

Lotte Shopping RUS Ltd.

Company under the equity method

USD 10,000

-

USD 10,000

-

Agreed interest is included

-

USD 5,000

-

USD 5,000

Shandong Longzhile Cinema Co., Ltd.

Company under the equity method

-

RMB 24,000

-

RMB 24,000

Agreed interest is included

Lotte Shopping Holdings(Hongkong) Co., Ltd.

Consolidated subsidiary company

-

USD 38,136

-

USD 38,136

Agreed interest is included

-

USD 38,135

-

USD 38,135

-

USD 38,135

-

USD 38,135

-

USD 38,135

-

USD 38,135

Lotte Shopping Business Management (Hong Kong) Limited

Consolidated subsidiary company

RMB 750,000

-

-

RMB 750,000

Agreed interest is included

IX. Other Relevant Matters

A. Summary of the Minutes from the General Meeting of Shareholders

Date

Matters

Decision

Extraordinary General Meeting of Shareholders

(10June 2014)

Agenda No.1: Appointment of inside director

Approved

44th General Meeting of Shareholders

(21March 2014)

Agenda No. 1: Approval of the Company's 44th fiscal year financial statements

Agenda No. 2: Approval of amendments to articles of incorporation

Agenda No. 3: Appointment of directors

-No. 3-1: Appointment of inside directors
-No. 3-2: Appointment of outside directors
-No. 3-3: Appointment of audit committee members

Agenda No. 4: Approval of compensation limit for directors

Agenda No. 5: Approval of amendments to severance pay

Approved

B. Contingent Liabilities

1. Major legal proceedings

The Company's management does not believe that the final outcome of the lawsuits that it is currently involved in would significantly affect the Company's financial condition.

a. Major lawsuits where the Company is the plaintiff

(Unit: thousand Won)

Business segment

Company (Plaintiff)

Lawsuit details

Claimed amount

Department store

Lotte Shopping

Claim related to cancellation of gross real estate tax (and 7 other cases)

14,107,335

Discount store

Lotte Shopping

Claim related to cancellation of construction permits (and 38 other cases)

2,102,870

Finance

Lotte Card

Debt collection claim (and 294 other cases)

1,801,163

eB Card

Claim related to payment

780,935

Electronics

Lotte Hi-mart

Damages claim (and 3 other cases)

14,092,223

Others

Lotte Shopping (Super)

Claim related to cancellation of business hours restriction (and 14 other cases)

4,219,057

Lotte Shopping (Cinema)

Claim related cancellation fee (and 4 other cases)

9,511,749

Korea Seven

Claim on return of rental deposit (and 49 other cases)

4,096,318

Buy the Way

Claim on return of rental deposit (and 4 other cases)

95,401

b. Major lawsuits where the Company is the defendant

(Unit: thousand Won)

Business segment

Company (Defendant)

Lawsuit details

Claimed amount

Department store

Lotte Shopping

Damages claim (and 8 other cases)

1,311,072

Discount store

Lotte Shopping

Damages claim (and 5 other cases)

10,483,815

Finance

Lotte Card

Damages claim (and 94 other cases)

62,380,972

eB Card

Claim related to remuneration (and 2 other case)

3,016,200

Electronics

Lotte Hi-mart

Damages claim (and 3 other cases)

6,279,935

Others

Lotte Shopping (Super)

Damages claim (and 2 other cases)

3,111,074

Lotte Shopping (Cinema)

Damages claim (and 3 other cases)

3,876,047

Korea Seven

Claim related to cancellation of business hours restriction (and 35 other cases)

3,620,713

Buy the Way

Eviction (and 9 other cases)

363,419

Woori Home Shopping

Claim regarding reimbursement (and 2 other cases)

344,386

2. Bills or checks provided as collateral

(As of 30 June 2014) (Unit: million Won)

Category

Place to submit

Number of instruments

Amount

Note

Others

Corporation

1

500

Promissory note provided to guarantee a Korea University Foundation lease agreement.

If there is an event of default or a delinquent payment under Lotte Card's asset-backed securities, Lotte Card may be liable under the guarantee it provided for the asset-back securities. If the asset-backed securities are based on a trust, the trustee may request Lotte Card to pledge certain additional assets if the speciality of the existing assets fall below a certain level. In addition, a limited company specialized in asset-backed securities has to bear obligations for early redemption if the circumstance provided in the related agreement are met, such as the average portfolio profitability for three settlement periods in a row becomes lower than the average basic cost ratio for the same period in case of asset-backed securities or the balance of the adjusted principal amount of asset-backed securities at the end of every settlement period becomes lower than the minimum balance of principal amount of such asset-backed securities.

3. Use of proceeds from private placements

(As of 30 June 2014) (Unit: million Won)

Type

Remittance date

Remittance amount

Planned use of proceeds

Actual use of proceeds

Convertible bond issue

5 July 2011

960,003

Overseas investment and repayment of foreign currency borrowings

Overseas investment and repayment of foreign currency borrowings

The exchange rates in effect on the remittance date (5 July 2011), of US$ 1.00 = Won 1,063.8 and JPY 1 = Won 13.1724, were applied.

4. Other Contingent Liabilities

a. Detail of payment guarantees on behalf of specially related parties

Details of guarantee or payment guarantees provided by the Company in favour of its specially related parties are as follows. There are no guarantee or payment guarantees provided by such specially related parties in favour of the Company.

Company name

Guarantor

Guaranteed amount

Term ofguarantee

Remarks

Lotte Shopping Rus Ltd.

Korea Exchange Bank

USD 5,000,000

2 May 2014 to 2 May 2017

Payment guarantees for funding

Shandong Longzhile Cinema Co., Ltd.

Shinhan Bank

RMB 24,000,000

23 June 2014 to 23 June 2017

Payment guarantees for funding

In addition to the above, D Cinema of Korea Co., Ltd. entered into a VPF agreement with Twentieth Century Fox Film Corporation in October 2008, and D Cinema's performance thereunder was guaranteed by CJ CGV Co., Ltd. and the Company (50% each). In addition, the Company has guaranteed Burger King Japan Co., Ltd.'s royalty contract with BK ASIAPAC PTE. Ltd (3.0% of sales and US$25,000 per store opened). Furthermore, the Company, Lotte Hotel and Lotte Construction have entered into a joint supplemental funding agreement in connection with the Won 700 million Lotte Incheon Development asset backed securities due 23 February 2018 issued by HND Able 2nd Limited in case HND Able 2nd Limited is unable to pay principal or interest on the securities.

5. Issuance of hybrid securities recognized as equity

(As of 30 June 2014) (Unit: million Won)

Category

Details

Issuance number

Issue No. 1-1, 2 of Lotte Shopping subordinated hybrid securities

Issuance date

15 November 2013

Issued amount

Won 270 billion (No. 1-1: Won 240 billion, No. 1-2: Won 30 billion)

Purpose of issuance

Repayment of borrowings and general corproate purposes

Type of offering

Private placement

Listed/Unlisted

Unlisted

Recognition as equity for accounting purposes

Issued securities were recognized as equity shares as they are not considered as part of assets that may be collected for money owed to creditors. However, no dividend may be paid until all interests have been paid.

Unpaid accumulated interest

None

Maturity and early redemption

Maturity: 30 years (but may be extended)
Call options are exercisable five years after issuance date.

Interest rate (with conditions for rate adjustment)

4.723% (the rate will be recalculated every five years after issuance date as 5-year government bond yield1.5%, with an additional 1% at 10 years after issuance)

Seniority

Issued securities will be considered pari passu with preferred stock of the Company.

6. Sanctions and Fines

a. Lotte Shopping

In July 2013, the Seoul Regional Tax Office commenced a regular tax investigation into the Company and assessed additional taxes, which were paid in full by the Company in February 2014.

b. Lotte Card

Business segment

Company

Date

Sanction / fine

Reason

Measures taken to prevent reoccurrence

Card

Lotte Card

22 March 2010

Advisory from the Financial Supervisory Service

Advisory from the Financial Supervisory Service in connection with excessive credit card recruiting offers.

Termination of employment of the relevant recruiter. Employee training.

21 January 2014

Advisory from the Financial Supervisory Service

Improper operation of board of directors.

Strengthening of management of board of directors operation.

11 February 2014

Warning from the Financial Supervisory Service

Insurance solicitation with misleading information about insurance products.

Employee training.

16 Feburary 2014

Partial suspension of operations for 3 months from the Financial Services Commission

Leaking of customer information.

Reinforcement of information security (physical and IT-related).

The above table summary does not include minor sanctions and fines.

C. Inventory Status

(Unit: million Won)

Business segment

Account

45thfiscal year (1H)

44thfiscal year

43rdfiscal year

Department store

Merchandise

1,357,826

1,406,355

1,247,970

Goods




Goods in process




Half-finished goods




Raw materials




Component materials




Stored goods




Goods not delivered




Unsold property




Completed property




Uncompleted property




Land site




Sub-total

1,357,826

1,406,355

1,247,970

Discount store

Merchandise

596,979

716,340

643,236

Goods




Goods in process




Half-finished goods




Raw materials




Component materials




Stored goods

299

562

819

Goods not delivered

656

413

235

Unsold property




Completed property




Uncompleted property

30,063

36,068

23,931

Land site

26,066

35,130

46,137

Sub-total

654,063

788,513

714,358

Finance

Merchandise

3,046

2,506

3,679

Goods




Goods in process




Half-finished goods




Raw materials




Component materials




Stored goods




Goods not delivered




Unsold property




Completed property




Uncompleted property




Land site




Sub-total

3,046

2,506

3,679

Electronics

Merchandise

452,655

339,729

252,196

Goods




Goods in process




Half-finished goods




Raw materials




Component materials




Stored goods




Goods not delivered




Unsold property




Completed property




Uncompleted property




Land site




Sub-total

452,655

339,729

252,196

Others

Merchandise

226,240

239,866

209,781

Goods

9,056

9,303

9,361

Goods in process

678

1,288

978

Half-finished goods




Raw materials

735

1,166

1,454

Component materials

3

712

452

Stored goods

1,489

2,867

1,478

Goods not delivered


83

68

Unsold property




Completed property




Uncompleted property

193,553

322,104


Land site



308,529

Sub-total

431,754

577,389

532,101

Total

Merchandise

2,636,746

2,704,796

2,356,862

Goods

9,056

9,303

9,361

Goods in process

678

1,288

978

Half-finished goods




Raw materials

735

1,166

1,454

Component materials

3

712

452

Stored goods

1,788

3,429

2,297

Goods not delivered

656

496

303

Unsold property




Completed property




Uncompleted property

223,616

358,172

23,931

Land site

26,066

35,130

354,666

Sub-total

2,899,344

3,114,492

2,750,304

Inventory as percentage of total assets (%)[InventoryAssets100]

7.43%

7.99%

7.46%

Inventory turnover (times)

[Annualized cost of sales{(Period start inventoryPeriod end inventory)2}]

6.3

6.7

7.3

Due diligence of inventories

Business unit

Department store

Discount store

Others

Date of due diligence

-

-

15 January - 25 June

The Company reviews its inventories in the presence of its independent auditors at the end of each financial year but not for any interim period.

D. Securities Issuances

1. Amount of Outstanding Commercial Paper

(As of 30 June 2014) (Unit: million Won)

Remaining maturity period

Under 10 days

Over 10 but under 30 days

Over 30 but under 90 days

Over 90 but under 180 days

Over 180 days but under 1 year

Over 1 but under 2 years

Over 2 but under 3 years

Over 3 years

Total

Amount outstanding

350,000

610,000

200,000

35,000

164,000

118,000

-

160,000

1,637,000

2. Amount of Outstanding Corporate Bonds

(As of 30 June 2014) (Unit: million Won)

Remaining maturity period

Under 1 year

Over 1 but under 2 years

Over 2 but under 3 years

Over 3 but under 4 years

Over 4 but under 5 years

Over 5 but under 10 years

Over 10 years

Total

Amount outstanding

2,174,059

2,091,860

2,515,186

1,636,405

530,000

220,000

-

9,167,510

3. Amount of Outstanding Hybrid Securities

(As of 30 June 2014) (Unit: million Won)

Remaining maturity period

Under 1 year

Over 1 but under 5 years

Over 5 but under 10 years

Over 10 but under 15 years

Over 15 but under 20 years

Over 20 but under 30 years

Over 30 years

Total

Amount outstanding

-

-

-

-

-

270,000

-

270,000


This information is provided by RNS
The company news service from the London Stock Exchange
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