Hong Kong Regulations

SECURITIES AND FUTURES (FINANCIAL RESOURCES) RULES - SECT 49

Interest rate swap agreements

(1) A licensed corporation which is a party to an interest rate 
swap agreement shall include in its ranking liabilities the notional 
principal amount multiplied by the percentage specified in column 3 of Table 1
in Schedule 4 opposite the description of the remaining term to maturity in
column 2 of the Table which is applicable to the agreement.

(2) In subsection (1), "notional principal amount" (名義本金額) means the
theoretical amount agreed upon by the parties to an interest rate swap 
agreement on the basis of which any interest payment to be made under the
agreement is calculated.

"notional principal amount" (名義本金額)