For the purposes of this Chapter the rate of investment income shall mean the quotient of (1) the net investment gain or loss as shown on line 9A of the Underwriting and Investment exhibit on page 4, of the appropriate Annual Statement, divided by (2) the cash and invested assets shown as the sum of items one (1) to seven (7) inclusive, on page 2 of the appropriate Annual Statement or Annual Statements filed with the Department covering the period of time reflected by the statistical data in such rate filing.
Tenn. Comp. R. & Regs. 0780-01-21-.02
Authority: T.C.A. §§56-5-305 and 56-5-306.