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).