Condensed Interim Financial Statements

The condensed interim statements of financial position of the Group and the Company as at June 30, 2021 and the condensed interim consolidated statement of profit or loss,

We have reviewed the condensed consolidated interim financial statements - comprising the balance sheet, income statement, statement of recognized income and expenses, condensed cash

We have reviewed the condensed consolidated interim financial statements—comprising the balance sheet, income statement, statement of recognized income and expenses, condensed

The unaudited condensed interim consolidated financial statements of the Company for the periods ended March 31, 2021 and 2020 comprise the interim financial statements of the

We have reviewed the accompanying condensed separate interim financial statements of POSCO (the “Company”), which comprise the condensed separate interim statement of

The accounting policies applied by the Company in these condensed consolidated interim financial statements are the same as those applied by the Company as at and for the year

These condensed interim financial statements (the “Interim Financial Statements”) for the six- month period ended 30 June 2021 have been prepared in accordance with the requirements

These unconsolidated condensed interim financial statements do not include all the information and disclosures required in annual financial statements, and should be read in