11. The much awaited decision will help companies with large issued capital to reduce their equity. 12. APRA issues capital adequacy guidelines for banks which are consistent with the Basel II guidelines. 13. The capital restructuring will reduce Westmont Industries issued capital from RM233.2 million to RM155.4 million. 14. APRA has issued capital adequacy guidelines for banks which are consistent with the Basel II guidelines. 15. By then Wing Tiek's issued capital will fall to RM17 million from the current RM68 million. 16. This will result in Union Paper's issued capital eventually rising to RM291.15 million from RM17.85 million currently. 17. Malpac also proposed an employees share option scheme of up to 10 per cent of the issued capital . 18. The scheme was accepted and the former ?73, 000 issued capital of the company was reduced to ?48, 000. 19. The capital restructuring will reduce Westmont Industries issued capital from RM233 . 2 million to RM155 . 4 million. 20. SHAREHOLDERS'EQUITY ( Ekuiti Pemegang Saham ) : The liabilities of a company represented by its issued capital and reserves.