LINE can sustain the DIV payment even if they have to adjust their books (if SEC finds any issue). So at this point it is difficult to make any assumption. SEC, govt employee, it will take them three times longer than you think.
B of A (Merrill Lynch) determined that the DIV payment can be sustained regardless of any SEC issues. Taking possible issues into account, target price $30. Once the inquiry is dropped, that target price will rise substantially.