Computation of percentage ratio
In relation to any acquisition or disposal of equity interest in a corporation, when will the total assets ratio provided in paragraph 10.02(g)(vi) of the Main LR ("Total Assets Ratio") be applicable?
Pursuant to paragraph 10.03(9) of the Main LR, in relation to any acquisition or disposal of equity interest in a corporation, the Total Assets Ratio is applicable –
if the acquisition will result in such corporation's total asset being consolidated into the group accounts after the acquisition; or
in the disposal where such corporation's total asset has been consolidated in the group accounts before the disposal.