350. The Government, by regulation, may for the purposes of this Act determine which assets or liabilities may be added to or subtracted from the shareholders’ equity to determine the capital base of a company, what assets the capital base is composed of and their relative proportions, the conditions and restrictions attached to different assets and liabilities and to the other components of the capital base, and define the expressions “overdue loan” and “unproductive investment” for the purposes of section 212.