76.Minority investment in banking, financial and insurance entities that are not deducted as per section 3.9 will be risk weighted at 100% if the entity is listed and 150% if the entity is unlisted. Application of risk weight for unlisted entities will have transitional arrangement as follows:

77.Equity investment in commercial entities that are below the thresholds as per section 5 will be risk weighted at 100% if the entity is listed and 150% if the entity is unlisted. Application of risk weight for unlisted companies will have transitional arrangement as follows: