19.0.0.8. For the purposes of subparagraph 1 of the first paragraph of section 19.0.0.7, the following investments are investments in a large entity:(1) an investment made, at any time, in an entity whose assets are greater than $200,000,000 and whose net equity is greater than $100,000,000 at that time; and
(2) an investment made, at any time, otherwise than as first purchaser for the acquisition of securities issued by an entity whose assets are greater than $200,000,000 and whose net equity is greater than $100,000,000 at that time.
For the purposes of the first paragraph, the assets and net equity of an entity at any time are those shown in its financial statements at that time, minus the write-up surplus of its property and the incorporeal assets.
2024, c. 112024, c. 11, s. 1411.