BKLM315610 | Chargeable equity and liabilities: adjustments: step 2 in paragraph 15N: equity and liability

Paragraphs 15O to 15U of Schedule 19

Step 2 makes adjustments to equity and liabilities for certain amounts. These adjustments are for:

• equity issued within a group (see BKLM315611);

• intra-group liabilities (see BKLM315612); and

• netting (see BKLM315613).