Hong Kong Regulations

BANKING (CAPITAL) RULES - SECT 47

Provisions supplementary to section 42(1)(i)

An authorized institution's minority interests falling within section  42
(1)(i) as at a particular date shall be net of dividends—

   (a)  which are proposed or declared by the institution's subsidiaries after
        that date; and

   (b)  which, as at that date, are recognized, or are required to be
        recognized, as equity on the subsidiaries' balance sheets.