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"ppq D[ۺ *V5K.s\cu< Ӻ9Qi-MrFB-1ݼṯyIZ G=BM=6(h9@ @ @@@@@`@```@@@@ @ @ @ @@ @ @ ` @` ` ` @ @ @ @ @@@@@ @@ @ @ @@@@@@@@@@`@@`@`@`@@@@@@@@@@@@@@@@@@@@@`@``` `@ ` ` `@`@@`@`@```@```````@````@````@````@```@ @ @@@@@`@```@@@@@ @ @@@@@`@```@@@@@ @ @@@@@`@```@@@@@ @ @@@@@`@```@@@@ ACCOUNTING STANDARD FOR CONSOLIDATED FINANCIAL STATEMENTS CONTENTS I. General Provisions 1. Purpose 2. Scope of Application 3. Definitions 4. Purpose of Consolidated Financial Statements 5. Companies Included in Consolidated Financial Statements 6. Companies to Prepare Consolidated Financial Statements 7. Date of Consolidation 8. Components and Formats of Consolidated Financial Statements 9. Application of Accounting Policies II. Consolidation Procedures 10. Elimination of Investments and Stockholders` Equity 11. Issuance of Preferred Stocks in a Subsidiary 12. Elimination of Intercompany Transactions and Unrealized Gains and Losses 13. Minority Interests 14. Additional Purchases of the Stocks of Subsidiaries 15. Disposition of the Stocks of Subsidiaries 16. Application of the Equity Method 17. Deferred Income Tax 18. Consolidated Statements of Changes in Stockholders` Equity 19. Consolidated Statement of Cash Flows 20. Other Matters III. Disclosure 21. Notes to Consolidated Financial Statements 22. Documentation of Important Data Necessary for Preparing Consolidated Financial Statements Addenda Enacted on April 1, 1998 Amended on March 23, 2000 CHAPTER I. GENERAL PROVISIONS 1. Purpose The purpose of this Standard is to prescribe the matters necessary for preparing consolidated financial statements in accordance with Article 6 of the Financial Accounting Standards for Business Enterprises (hereinafter referred to as "the FAS"). 2. Scope of Application This Standard is applied to the consolidated financial statement of an economic entity consisting of a controlling company and subsidiaries. 3. Definitions (1) Consolidated financial statements refer to financial statements which the controlling companies prepare in order to provide users with financial information such as financial position, performance and cash flows of an economic entity (hereinafter referred to as a consolidated entity) consisting of a controlling company and subsidiaries.  N