The content of the consolidated business report of the affiliates shall include an overview of the affiliates and an overview of their business operations.

The overview of the affiliates shall specify the following particulars:
1. Organizational chart of the affiliates:
A. Specify the name of each affiliate and note the shareholding or capital contribution ratios between the following companies:
a. the controlling company and subordinate companies;
b. mutually invested companies;
c. subordinate companies and subordinate companies.
B. For companies presumed to have a relationship of control and subordination under Article 369-3 of the Law, list the relevant names and combined shareholding or capital contribution ratios.
2. The name, incorporation date, address, paid-in capital, and main business items of each affiliate (Table 1).
3. For companies presumed to have a relationship of control and subordination under Article 369-3 of the Law, the following particulars shall be disclosed (Table 2):
A. Where the shareholders in common are juristic persons, the reason that affiliation is presumed, and the juristic persons' names, shareholding details, dates of incorporation, addresses, paid-in capital, and main business items.
B. Where the shareholders in common are natural persons, the reason that affiliation is presumed, and the natural persons' names and shareholding status.
4. The industries covered by the business operated by the affiliates overall. Where connections exist among the businesses operated by individual affiliates, a description of the mutual dealings and division of work among such affiliates should be provided.
5. The names of the directors, supervisors, and general manager of each affiliate and the details of their shareholding or capital contribution in such affiliate (Table 3).

The overview of the operations of the affiliates shall clearly describe the financial condition and operational results of each affiliate (Table 4).