Income test.

(2) Income test. The absolute value of the sum of combined investment income from dividends, interest, and other income, the net realized gains and losses on investments, and the net change in unrealized gains and losses on investments from the tested subsidiary, for the most recently completed fiscal year exceeds:


17 CFR § 270.8b-2

Scoping language

Unless the context otherwise requires, the terms in paragraphs through (m) of this section, when used in the rules contained in 270.8b-1 through 270.8b-32, in the rules under section 30(a) or (b) of the Act or in the forms for registration statements and reports pursuant to section 8 or 30(a) or (b) of the Act, shall have the respective meanings indicated in this section. The terms EDGAR, EDGAR Filer Manual, electronic filer, electronic filing, electronic format, electronic submission, paper format, and signature shall have the meanings assigned to such terms in part 232 of this chapter (Regulation S-T - General Rules for Electronic Filings).

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