(1) If any of the relative figures computed pursuant to Rule 1006 involves a negative figure, this Chapter may still be applicable to the transaction in accordance with the applicable circumstances in Practice Note 10A, or if not so provided, at the discretion of the Exchange, in which case, the sponsor should consult the Exchange.

(2) Where the disposal of an issuer's interest in a subsidiary is undertaken in conjunction with an issue of shares by that subsidiary, the relative figures in Rule 1006 must be computed based on the disposal and the issue of shares.