This excerpt taken from the LPL 6-K filed Nov 6, 2009.
(b) Basis of Presenting Financial Statements
The Company maintains its accounting records in Korean Won and prepares statutory financial statements in the Korean language in conformity with the accounting principles generally accepted in the Republic of Korea. Certain accounting principles applied by the Company that conform with financial accounting standards and accounting principles in the Republic of Korea may not conform with generally accepted accounting principles in other countries. Accordingly, these interim non-consolidated financial statements are intended for use only by those who are informed about Korean accounting principles and practices. The accompanying interim non-consolidated financial statements have been translated into English from the Korean language interim non-consolidated financial statements.
LG DISPLAY CO., LTD.
Notes to Interim Non-Consolidated Financial Statements(Continued)
September 30, 2009