Every capital note or debenture issued by a bank or trust company and authorized by the superintendent in accordance with section 96(4) of the Banking Law and Supervisory Procedure CB 111, shall be in all respects considered and treated as a share of capital stock having a par value equal to the face amount of such note or debenture, for purposes of Banking Law, sections 97, 98(1)(a) and (1)(e), 103(1), 106, 121, 7001 and 7002.