17 C.F.R. § 240.18a-1c
Consolidated Computations of Net Capital for Certain Subsidiaries and Affiliates of Security-Based Swap Dealers
Every security-based swap dealer in computing its net capital pursuant to § 240.18a-1 shall include in its computation all liabilities or obligations of a subsidiary or affiliate that the security-based swap dealer guarantees, endorses, or assumes either directly or indirectly.