The amount of investment income allocated to a rate filing shall be determined by multiplying the rate of investment income as determined herein above by the sum of (1) the loss and loss adjustment reserves involved in the filing, and

1. (2) the unearned premiums reduced by the allowances for acquisition costs, general expense, and taxes in the formula for the premiums which generated the reserve.

Authority: T.C.A. §§56-5-305 and 56-5-306. Administrative History: Original rule certified June 10, 1974.