This statutory guideline specifies the hkma s approach to recognising perpetual subordinated debt and paid - up irredeemable cumulative preference shares as supplementary capital , including instruments that carry special features such as call options and step - ups . relevant amendments to the third schedule to the banking ordinance were gazetted in december 2002 这份法定指引说明金管局就接受永久后偿债项及缴足股款的不可赎回可累积优先股（包括附有偿还或赎回权及递升安排等特性的票据）列入附加资本所采用的模式。
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