0001752724-20-182008.txt : 20200909
0001752724-20-182008.hdr.sgml : 20200909
20200909142456
ACCESSION NUMBER: 0001752724-20-182008
CONFORMED SUBMISSION TYPE: N-CEN
PUBLIC DOCUMENT COUNT: 2
CONFORMED PERIOD OF REPORT: 20200630
FILED AS OF DATE: 20200909
DATE AS OF CHANGE: 20200909
EFFECTIVENESS DATE: 20200909
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: KOREA FUND INC
CENTRAL INDEX KEY: 0000748691
IRS NUMBER: 133226146
STATE OF INCORPORATION: MD
FISCAL YEAR END: 0630
FILING VALUES:
FORM TYPE: N-CEN
SEC ACT: 1940 Act
SEC FILE NUMBER: 811-04058
FILM NUMBER: 201166294
BUSINESS ADDRESS:
STREET 1: ALLIANZ GLOBAL INVESTORS FUND MANAGEMENT
STREET 2: 1633 BROADWAY
CITY: NEW YORK
STATE: NY
ZIP: 10019
BUSINESS PHONE: 212-739-3000
MAIL ADDRESS:
STREET 1: ALLIANZ GLOBAL INVESTORS FUND MANAGEMENT
STREET 2: 1633 BROADWAY
CITY: NEW YORK
STATE: NY
ZIP: 10019
N-CEN
1
primary_doc.xml
X0201
N-CEN
LIVE
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811-04058
false
false
false
N-2
KOREA FUND INC
811-04058
0000748691
549300M4Y1IG0WPTKC03
C/O ALLIANZ GLOBAL INVESTORS U.S. LLC
1633 BROADWAY
NEW YORK
10019
US-NY
US
212-739-3357
State Street Bank and Trust Company
801 Pennsylvania Ave
Kansas City
64105
816-871-4100
Custody and Accounting Records.
Allianz Global Investors U.S. LLC
1633 Broadway
New York
10019
212-739-3000
Records related to its function as investment manager.
American Stock Transfer & Trust Company, LLC
6201 15th Avenue
Brooklyn
11219
718-921-8200
Records related to its functions as transfer agent and shareholder service agent.
N
N
N
N-2
Y
Julian Reid
000000000
N
Richard A. Silver
000000000
N
Christopher B. Brader
000000000
N
Thomas L. Harter
000000000
600 West Broadway
San Diego
92101
XXXXXX
N
N
N
N
N
N
N
N
PricewaterhouseCoopers LLP
238
5493002GVO7EO8RNNS37
N
N
N
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N
N
N
KOREA FUND INC
549300M4Y1IG0WPTKC03
N
0
0
0
N/A
Y
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Y
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N
Goldman Sachs Bank USA
KD3XUN7C6T14HNAYLU02
N
N
Revenue sharing split
798502.07000000
18760.00000000
Rule 23c-1 (17 CFR 270.23c-1)
Rule 32a-4 (17 CFR 270.32a-4)
Y
N
N
N
Allianz Global Investors U.S. LLC
801-69803
000149003
549300QJHGSKBIX1VE40
N
American Stock Transfer & Trust Company, LLC
084-00416
254900TS5EWP83BEOU02
N
N
N
ICE Data Services, Inc.
13-3668779
Tax ID
N
Refinitiv US Holdings Inc.
549300NF240HXJO7N016
N
IHS Markit Ltd.
549300HLPTRASHS0E726
GB
N
Bloomberg L.P.
549300B56MD0ZC402L06
N
N
State Street Bank and Trust Company (Kansas City, MO, US, Branch)
571474TGEMMWANRLN572
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
Euroclear Bank
549300OZ46BRLZ8Y6F65
BE
N
Y
Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7)
Deutsche Bank Aktiengesellschaft (Jongno-gu, Seoul, KR, Branch)
7LTWFZYICNSX8D621K86
KR
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
N
American Stock Transfer & Trust Company, LLC
254900TS5EWP83BEOU02
N
N
N
Allianz Global Investors U.S. LLC
549300QJHGSKBIX1VE40
Y
N
N
Allianz Life Financial Services, LLC
8-13630
000000612
5493008TSI0TRWDDGW79
0.00000000
Allianz Global Investors Distributors LLC
008-41811
000025567
549300SP22LYR965RW31
0.00000000
PIMCO Canada Corp.
N/A
000000000
549300PNZNS0LQSMZ318
CA
0.00000000
Allianz Global Investors (Schweiz) AG
N/A
000000000
549300HHHNE56IHKY326
CH
0.00000000
PIMCO Deutschland GmbH
N/A
000000000
549300KW6332H0XL8X85
DE
0.00000000
PIMCO Investments LLC
008-68686
000154957
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0.00000000
Citigroup Global Markets Inc.
8-8177
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MBNUM2BPBDO7JBLYG310
8563.39000000
Goldman Sachs & Co. LLC
8-129
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FOR8UP27PHTHYVLBNG30
3570.14000000
Credit Suisse Securities (USA) LLC
8-422
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1V8Y6QCX6YMJ2OELII46
4697.21000000
Korea Investment & Securities America, Inc
N/A
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Bofa Securities, Inc.
8-69787
000283942
549300HN4UKV1E2R3U73
2182.43000000
Virtu Itg LLC
8-44218
000029299
549300S41SMIODVIT266
3887.10000000
Instinet, LLC
8-23669
000007897
549300MGMN3RKMU8FT57
5031.56000000
Morgan Stanley & Co. LLC
8-15869
000008209
9R7GPTSO7KV3UQJZQ078
40814.16000000
HSBC Securities (USA) Inc.
8-41562
000019585
CYYGQCGNHMHPSMRL3R97
11479.17000000
Mirae Asset Securities (USA) Inc.
8-45034
000030679
25490087B4GFZLJZE912
3147.67000000
92032.18000000
0.00000000
N
155656037.78000000
Common stock
Korea Fund, Inc.
N
N
N
N
N
N
0.75000000
1.22000000
25.85000000
31.09000000
true
INTERNAL CONTROL RPT
2
NCEN_15349356878346198.txt
Report of Independent Registered Public
Accounting Firm
To the Board of Directors and Stockholders of The Korea
Fund, Inc.
In planning and performing our audit of the financial
statements of The Korea Fund, Inc. (the "Fund") as of
and for the year ended June 30, 2020, in accordance
with the standards of the Public Company Accounting
Oversight Board (United States) (PCAOB), we
considered the Fund's internal control over financial
reporting, including controls over safeguarding
securities, as a basis for designing our auditing
procedures for the purpose of expressing our opinion on
the financial statements and to comply with the
requirements of Form N-CEN, but not for the purpose of
expressing an opinion on the effectiveness of the Fund's
internal control over financial reporting. Accordingly, we
do not express an opinion on the effectiveness of the
Fund's internal control over financial reporting.
The management of the Fund is responsible for
establishing and maintaining effective internal control
over financial reporting. In fulfilling this responsibility,
estimates and judgments by management are required to
assess the expected benefits and related costs of controls.
A fund's internal control over financial reporting is a
process designed to provide reasonable assurance
regarding the reliability of financial reporting and the
preparation of financial statements for external purposes
in accordance with generally accepted accounting
principles. A fund's internal control over financial
reporting includes those policies and procedures that (1)
pertain to the maintenance of records that, in reasonable
detail, accurately and fairly reflect the transactions and
dispositions of the assets of the fund; (2) provide
reasonable assurance that transactions are recorded as
necessary to permit preparation of financial statements
in accordance with generally accepted accounting
principles, and that receipts and expenditures of the
fund are being made only in accordance with
authorizations of management and directors of the fund;
and (3) provide reasonable assurance regarding
prevention or timely detection of unauthorized
acquisition, use or disposition of a fund's assets that
could have a material effect on the financial statements.
Because of its inherent limitations, internal control over
financial reporting may not prevent or detect
misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk that
controls may become inadequate because of changes in
conditions, or that the degree of compliance with the
policies or procedures may deteriorate.
A deficiency in internal control over financial reporting
exists when the design or operation of a control does not
allow management or employees, in the normal course of
performing their assigned functions, to prevent or detect
misstatements on a timely basis. A material weakness is
a deficiency, or a combination of deficiencies, in internal
control over financial reporting, such that there is a
reasonable possibility that a material misstatement of
the fund's annual or interim financial statements will not
be prevented or detected on a timely basis.
Our consideration of the Fund's internal control over
financial reporting was for the limited purpose described
in the first paragraph and would not necessarily disclose
all deficiencies in internal control over financial
reporting that might be material weaknesses under
standards established by the PCAOB. However, we noted
no deficiencies in the Fund's internal control over
financial reporting and its operation, including controls
over safeguarding securities, that we consider to be
material weaknesses as defined above as of June 30,
2020.
This report is intended solely for the information and use
of the Board of Directors of The Korea Fund, Inc. and the
Securities and Exchange Commission and is not
intended to be and should not be used by anyone other
than these specified parties.
/s/ PricewaterhouseCoopers LLP
August 20, 2020
New York, New York