Market value ratio of fund’s in‑house assets
75 Market value ratio of fund’s in‑house assets
For the purposes of this Part, the market value ratio of a fund’s in‑house assets is the percentage worked out using the formula:
Start formula start fraction Number of whole dollars in value of in-house assets of the fund over Number of whole dollars in value of all the assets of the fund end fraction times 100 end formula
Where, because of subsections 72(4) and (5), this Part applies separately to each of the corresponding classes of in‑house assets of a superannuation fund, the market value ratio of the in‑house assets of each corresponding class is a percentage worked out using the formula:
Start formula start fraction Number of whole dollars in value of in-house assets of corresponding class plus Number of whole dollars in value of in-house assets that do not correspond to one or more employer-sponsors of the fund over Number of whole dollars in value of all the assets of the fund end fraction times 100 end formula
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