(1) "Amount prescribed by Presidential Decree" in Article 422(2)1 of the Act means 50 million won.
(2) "Market value calculated by the method prescribed by Presidential Decree" in Article 422(2)2 of the Act means the smaller of the following amounts:
1. The arithmetic average amount of the average closing price at the exchange for one month retroactive to the date on which a resolution is adopted at a directors' meeting or at a general meeting of shareholders pursuant to Article 416 of the Act (hereafter referred to as "date of resolution" in this Article), the average closing price at the exchange for one week retroactive to the date of resolution, and the closing price at the exchange on the trading day immediately before the date of resolution;
2. The closing price at the exchange on the trading day immediately before the date of resolution.
(3) Paragraph (2) shall not apply where an asset to be invested in kind is subject to a limitation or encumbrance based on a real right or claim against the use, enjoyment, offering as security, or transfer of ownership.