Analysis of Risks in Mirae Asset Securities ELW Issuance and Underlying Shareholder Returns


  • Mirae Asset Securities (credit AA) filed a batch report for ELWs worth up to 4.8 trillion won (actual issuance of 1.02 trillion). Underlyings include large caps such as Samsung Electronics and KB Financial.
  • Investment risk is very high: total loss possible if underlying price plunges (e.g., M504 series has 94.16% probability of -100% to -50% loss).
  • Credit risk of issuer and liquidity constraints (LP bid-ask spread 8-15%, quotes stopped 1 month before maturity) limit cashability.
  • Early termination risk: early termination upon issuer bankruptcy or underlying merger; if underlying price set to zero, full loss.
  • Tax risk: KOSPI200-linked ELWs are subject to capital gains tax; corporate investors subject to corporate tax.
  • Shareholder return policies of underlying companies: KB Financial's share cancellation, Samsung Electronics' dividend, etc. Positive for stock prices but do not offset ELW loss risk.
  • Volatility gap: expected volatility (59.63%) is lower than historical volatility (78.25%), potentially causing price divergence.
  • Delisting risk: due to insufficient liquidity, revocation of issuer's license, etc., making cash-out impossible.
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KOSPI Filing Information


  • Filing: Additional Documents for Bulk Filing (Derivative-Combined Securities - Equity Warrant Securities)
  • Company: Mirae Asset Securities (006800)
  • Submission: Mirae Asset Securities Co., Ltd.
  • Receipt: 05-12-2026