Footnote Placement for Dual-Currency Revenue Charts
Listed Korean companies with significant export revenue often present charts in KRW with USD equivalents in footnotes, or vice versa for overseas roadshows. The footnote is not decorative — it carries the conversion basis that legal teams must approve and analysts will cite.
Conversion basis disclosure
Every dual-currency chart needs three elements in the footnote block: the conversion rate used (or the rule — e.g., "average KRW/USD rate for the quarter per Bank of Korea"), the date of that rate, and whether figures are rounded. We place this block below the chart area, never overlapping the plot, using a monospace font at 8pt minimum for print and 10pt for projection.
Primary vs. secondary currency
The primary axis shows the currency of the filing — KRW for KOSPI/KOSDAQ disclosures. Secondary currency values appear in parentheses within data labels or in a separate column table beneath the chart. We avoid dual y-axes unless the audience is exclusively overseas and the client requests it in writing.
FX impact panels
When FX movement materially affected revenue, a separate bridge panel showing "revenue at constant exchange rates" prevents misinterpretation. This panel references the same footnote block as the primary revenue chart to avoid contradictory conversion bases.
Common legal review comments
We see three recurring requests from legal: add "unaudited" where interim figures appear, specify whether USD amounts are translated or transaction-currency, and include the sentence "Figures may not sum due to rounding." We build these into the footnote template at storyboard stage so they do not delay final delivery.
Questions about your next dual-currency commission? Send us a brief.