4.27. Definitions for Section 4D

In this Section: entity concerned means any of the following entities:

• (a) a Bank;
• (b) any other financial or insurance entity;
• (c) an entity over which a Bank exercises control. significant investment, by a Bank in an entity concerned, means an investment of 10% or more in the common shares, or other instruments that qualify as capital, of the entity concerned. investment includes a direct, indirect and synthetic holding of capital instruments.