(1) A company that meets the criteria prescribed by Presidential Decree in terms of its total assets, etc., among domestic member companies of a business group subject to disclosure, shall disclose any of the following matters about the business group, which are matters prescribed by Presidential Decree:
1. General status;
2. Current status of shareholdings;
3. Current status of its domestic affiliates that are not holding companies, etc. (limited to where the combined total assets of the holding companies, etc. are at least 50/100 of the aggregate of the total assets of the domestic member companies of the business group (or the total capital or capital stock, whichever is greater, in cases of a company engaging in financial business or insurance business));
4. Current status of cross shareholding in which two domestic affiliates have acquired or owned each other's shares;
5. Current status of circular shareholding;
6. Current status of debt guarantees;
7. Whether it has exercised voting rights with respect to shares that it has acquired or owned in its domestic affiliates (excluding the exercise of voting rights in shares of a company engaging in financial business or insurance business);
8. Current status of trading with related parties.
(2) The same person who controls a member company of a business group subject to disclosure shall disclose any of the following matters; provided, this shall not apply where the same person cannot make a disclosure for reasons prescribed by Presidential Decree, such as unconsciousness:
1. Matters prescribed by Presidential Decree, such as the composition of shareholders of the overseas affiliates in which a related party (referring only to the same person who is a natural person and his or her relatives: hereafter in this subparagraph, the same shall apply), either alone or together with other related parties, owns at least 20/100 of the total number of issued shares;
2. Matters prescribed by Presidential Decree including the current status of shareholdings of the overseas affiliates that own shares in domestic member companies of a business group subject to disclosure, either directly or by methods prescribed by Presidential Decree, and the current status of circular shareholding in which one or more overseas affiliates are included.
(3) Article 26(2) and (3) shall apply mutatis mutandis to disclosure prescribed in paragraphs (1) and (2).
(4) Except as provided in paragraph (3), matters necessary for the timing of, and methods and procedures for, disclosure prescribed in paragraphs (1) and (2) shall be prescribed by Presidential Decree.