This chapter contains supporting information on the definition of indirect and synthetic holdings, the calculation of minority interests and the application of transitional arrangements.

Version effective as of 15 Dec 2019

First version in the format of the consolidated framework.

Minority interest illustrative example

99.1 Minority interest receives limited recognition in regulatory capital, as described in CAP10.20 to CAP10.26. The following paragraphs provide an illustrative example of how to calculate the amount eligible for inclusion.

99.2 A banking group consists of two legal entities that are both banks. Bank P is the parent and Bank S is the subsidiary and their unconsolidated balance sheets are set out below.