(1) "Documents prescribed by Presidential Decree" in Article 447(1)3 of the Act means the following documents; provided, in cases of a company subject to external audit under Article 4 of the Act on External Audit of Stock Companies, a cash flow statement and footnotes shall be included in such documents in addition to all the following documents: <Amended on Oct. 30, 2018>
1. A statement of changes in equity;
2. A statement of appropriation of retained earnings or a statement of disposition of deficits.
(2) "Company prescribed by Presidential Decree" in Article 447(2) of the Act means a parent company as defined in subparagraph 3 of Article 2 of the Act on External Audit of Stock Companies of the companies subject to external audit under Article 4 of the aforesaid Act. <Amended on Oct. 30, 2018>