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(a) In addition to goodwill, intangible assets in excess of gross Tier 1 capital are deducted from Tier 1 capital as required by OSFI guidelines. 

(b) Reflects the qualification of existing preferred shares of a subsidiary as Tier 2 capital. 

(c) General allowance included with the approval of OSFI beginning in 1997. OSFI approved the inclusion of the lesser of the balance of our general allowance for credit losses or a percentage of risk- weighted assets (0.875% in 2002). 

na — not applicable 

