PIN A5.8.2
The following items must be added to base cellular capital, to the extent that the Insurer has excluded them in determining base cellular capital:
(a) any minority interests in companies that are Subsidiaries of the Insurer, where the Insurer's interest in those companies constitutes a Cellular Asset of that Cell; and
(b) any amount in respect of dividends to be paid by the Insurer in the form of Cell Shares of that Cell.