Article 10 Disregard of class 2 and class 3 assets of a society

Class 3 assets of a society which are represented by liabilities (including reserves) of the associated body shall be disregarded to the extent that the amount of those assets is equal to or is less than the aggregate of the amount of the assets attributed to the society under rule 5, if any, together with the aggregate of the amounts of the assets attributable under paragraphs (a) and (b) of rule 6, if any, and

Class 2 assets of a society which are represented by liabilities of the associated body shall be disregarded to the extent that the amount of those assets is equal to or is less than the amount left after taking the aggregate of the amounts of the assets attributed to the society under rule 5, if any, and paragraphs (a) and (b) of rule 6, if any, and subtracting from that aggregate any amount of class 3 assets of the society disregarded under paragraph (1) above.