Banking, securities, financial and insurance entities – (ownership in entity does not exceed 10%)

9.A bank’s equity interests in banking, securities, insurance and other financial entities are defined as investments in the capital of banking, securities, insurance and other financial entities if the bank owns up to 10% of the investee’s common share capital.

For detailed treatment of investments in such entities, refer to Section 3.9 - Regulatory Adjustments.

Banking, securities, financial and insurance entities – Significant investments (ownership in entity exceeds 10%)

10.Significant investments in banking, securities and other financial entities are defined as investments in the capital of banking, securities and other financial entities (that are outside the scope of regulatory consolidation) wherein the bank owns more than 10% of the investee’s common share capital. Such investments will be subject to the treatment outlined in Section 3.10 - Regulatory Adjustments.