Okla. Admin. Code § 710:40-1-7 - Bank holding company
A bank holding company may exclude from the computation of capital employed the capital employed of a bank held by such holding company to the extent of the holding company's ownership percentage in the held bank. If a bank holding company owns less than one hundred percent (100%) of the stock of the held bank, then the bank holding company shall multiply its percentage of stock ownership in the held bank by the amount of capital employed of such held bank as reflected on the held bank's Franchise Tax Return. The resulting amount shall be excluded from the computation of capital employed of the bank holding company.
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