In early March 2014, ACGA, in conjunction with APG Asset Management Asia and more than 30 of our members, wrote to 26 of the largest listed companies in Korea on the issue of unaudited annual accounts being sent to shareholders prior to AGMs. Global investors are effectively forced to vote on these unaudited accounts because, under Korean company law, final audited financials only need to be published seven days before the annual meeting. In practical terms, this falls after the voting deadlines that foreign shareholders must meet.