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General Provisions 1. Purpose 2. Scope of Application 3. Definitions 4. Purpose of Combined Financial Statements 5. Scope of a Business Group 6. Designation of Business Groups to Prepare Combined Financial Statements 7. Scope of Affiliated Companies to Be Combined 8. Reporting Entity and Preparing Company of Combined Financial Statements 9. Reporting Date of Combined Financial Statements 10. General Principles in Preparing Combined Financial Statements 11. Components and Formats of Combined Financial Statements 12. Application of Accounting Policies II. Preparation of Combined Financial Statements 13. Elimination of the Investing Affiliate's Investments and the Investee's Stockholders' Equity 14. Issuance of Preferred Stocks in an Investee Affiliate 15. Elimination of Intercompany Transactions and Unrealized Gains and Losses 16. Changes in the Investing Affiliate's Ownership Interest in the Investee Affiliate 17. Exclusion from Affiliated Companies to be Combined 18. Use of the Equity Method for Investment 19. Deferred Income Tax 20. Combined Statement of Cash Flows 21. Application of the FAS III. Disclosure 22. Notes to Combined Financial Statements 23. Documentation of Important Data Necessary for Preparing Combined Financial Statements Addenda Enacted on Oct. 21, 1998 Fully Amended on Dec. 22, 1999 Amended on May 4, 2001 CHAPTER I. GENERAL PROVISIONS 1. Purpose The purpose of this Standard is to prescribe the matters necessary for preparing combined financial statements in accordance with [Article 6 paragraph (3)] of the Financial Accounting Standards for Business Enterprises (hereinafter referred to as "the FAS").. 2. Scope of Application This Standard is applied to the case where a company and affiliated companies prepares combined financial statements as a business group (hereinafter referred to as combined financial statements). 3. Definitions  N