(1) A financial company and an electronic financial business entity shall keep separate accounts by the category of business provided for in Article 28 (1) and (2) to analyze the performance of business relating to fund management and electronic financial transactions, and prepare a report on the business relating to electronic financial transactions and the outcomes of management and submit it to the Financial Services Commission, as determined by the Financial Services Commission. <Amended on Feb. 29, 2008; May 22, 2013; Oct. 15, 2014>
(2) The Financial Services Commission may set the standards for management guidance for the following matters to direct the sound management of a financial company or an electronic financial business entity that performs the business relating to electronic financial transactions and to prevent electronic financial incidents, as prescribed by Presidential Decree: <Amended on Feb. 29, 2008; May 22, 2013>
1. Matters relating to the appropriateness of capital;
2. Matters relating to the soundness of assets;
3. Matters relating to liquidity;
4. Other matters necessary to secure soundness of management.
(3) When the Financial Services Commission deems that there is a risk of significantly harming the soundness of management, such as where a financial company or an electronic financial business entity that has obtained permission under Article 28 (1) or registered under paragraph (2) of that Article fails to satisfy the management guidance standards under paragraph (2), it may demand measures necessary for management improvement, such as an increase in capital or a restriction on dividend distribution. <Amended on Feb. 29, 2008; May 22, 2013; Dec. 16, 2025>
(4) Articles 10, 11 (1), (4) and (5), 13-2, 14, 14-2 through 14-4, 14-7, 15 through 19, 27, and 28 of the Act on the Structural Improvement of the Financial Industry shall apply mutatis mutandis to the measures, etc. necessary to be taken when the financial standing of the financial company or electronic financial business entity that has obtained permission under Article 28 (1) falls short of the standards for management guidance under paragraph (2) or is evidently deemed to fall short of the said standards due to any serious financial incident or insolvency claims. <Amended on May 22, 2013>