English to Russian Law/Patents Finance (general) Financial statements

Components of secondary or tier two capital
In determining the amount of available capital for purposes of computing the minimum capital and the capital ratio required under these Regulations, the following items shall be deducted from the amount of capital derived under regulations 16 and 17:
goodwill and other intangible assets;
investments in unconsolidated subsidiaries and associates where the bank or financial institution has a direct and indirect ownership of 20 per cent or more;
lending of a capital nature to subsidiaries and associates;