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CA-2.1.12

No value, for Regulatory CapitalG purposes, may be attributed to any other instrument or resource, without the CBB's written consent. Without limiting the generality of this rule, no value is attributed to any of the following:

(a) Any implicit items (which relate to future profits and hidden reserves); and
(b) The unpaid element of any issued shares some or all of which are not 'fully paid' shares.
Amended: January 2007
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(2 Versions)
 
Up to Jun 30 2007Jul 1 2007 onwards
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