GBP, which made it possible to increase the gross capital for future needs. But it can be at least as difficult to win the help of other financial institutions that hold shares in Nippon Credit or have granted subordinated credit. Finally, they worked together on amendments to a bankruptcy law, to be passed in the Duma at the end of 2006, according to which subordinated loans were assimilated to capital. Subordinated credit shares will be ranked behind all unsecured creditors, but ahead of preferred shareholders and common shareholders. In practice, these are mainly subordinated loans and dividend capital, but not other financial instruments such as loans, converted loans and other means of borrowing. Subordinated loans of NOK 70 million and mortgages of NOK 3 million were amortised.