The safe harbour debt amount for a financial entity is the lesser of the following two amounts:
 the total debt amount – step 2
 the adjusted onlent amount – step 3.
Both of these amounts must be calculated. The adjusted onlent amount contains a concession in respect of the entity's onlending business. It applies a 1.5:1 ratio to the part of the entity's business that does not constitute onlending and then increases this amount by the value of the entity's onlending business.
However, the safe harbour debt amount is capped at 15:1 by the total debt amount, which applies a ratio of 15:1 to the entity's total business.
The total debt amount contains a further concession for certain assets called zerocapital amounts. These amounts can be wholly funded by debt capital.
Table 31: NonADI financial inward investment vehicle's step 2, Table 33: NonADI financial inward investment vehicle's step 3, Worksheet 23: NonADI financial inward investment vehicle's step 2 and Worksheet 25: NonADI financial inward investment vehicle's step 3 explain how to work out the total debt amount and adjusted onlent amount.
If the entity has any associate entities, you also need to work through:
 Table 32: NonADI financial inward investment vehicle's step 2A and Worksheet 24: NonADI financial inward investment vehicle's step 2A for the total debt amount
 Table 34: NonADI financial inward investment vehicle's step 3A and Worksheet 26: NonADI financial inward investment vehicle's step 3A for the adjusted onlent amount.
See also:
 section 820200 of the ITAA 1997.
Table 31: NonADI financial inward investment vehicle's step 2
Steps 
Comments 

Step 2.1: Calculate the average value, for the income year, of all the entity's assets Insert this amount at E on Worksheet 23: NonADI financial inward investment vehicle's step 2 
The first step is to work out the average value of the entity's assets 
Step 2.1A: Calculate the average value of the entity's excluded equity interest for that year Insert this amount at MM on Worksheet 23: NonADI financial inward investment vehicle's step 2 
Certain shortterm equity interests reduce the safe harbour debt amount for integrity reasons. 
Step 2.2: Transfer the amount from B on Worksheet 22: NonADI financial inward investment vehicle's step 1 to B on Worksheet 23: NonADI financial inward investment vehicle's step 2 
This is the average associate entity debt and is the same amount calculated at B on Worksheet 22: NonADI financial inward investment vehicle's step 1 – step 1.2 – and can be transferred directly in from there. Associate entity debt is a loan asset of the lender that broadly represents the debt interests issued to the lender by the associate entity 
Step 2.3: Calculate the average value, for that year, of all the entity's associate entity equity Insert this amount at F on Worksheet 23: NonADI financial inward investment vehicle's step 2 
Broadly, associate entity equity is the sum of the equity invested in, and interestfree loans granted to, associate entities Associate entity equity is an asset of the investing entity and the value is what the investing entity has valued its investment at under the accounting standards. 
Step 2.4: Calculate the average value, for that year, of all the entity's nondebt liabilities Insert this amount at G on Worksheet 23: NonADI financial inward investment vehicle's step 2 

Step 2.5: Calculate the average value of the entity's zerocapital amount Insert this amount at ZC on Worksheet 23: NonADI financial inward investment vehicle's step 2 

Step 2.6: Calculate net Australian assets funded by debt and equity. This is the result of E − MM – B – F – G – ZC Insert the result at H on Worksheet 23: NonADI financial inward investment vehicle's step 2 
This step reduces total assets E by the amounts worked out in steps 2.2 to 2.5. The amount at H represents the net Australian assets funded by debt and equity 
Step 2.7: Multiply the amount at H by 15/16 Insert the result at J on Worksheet 23: NonADI financial inward investment vehicle's step 2 
Multiplying the amount at H (net assets) by 15/16 reflects the debt to equity ratio of 15:1 
Step 2.8: Add back the average value of the zerocapital amount from step 2.5 Insert this amount at ZC on Worksheet 23: NonADI financial inward investment vehicle's step 2 
The zerocapital amount was taken out at step 2.6 and is now added back so that the total debt amount is increased by the average value of the zerocapital amount 
Step 2.9: If the entity does not have any associate entities that are nonADIs and subject to the thin capitalisation rules, insert 0 (zero) at K on Worksheet 23: NonADI financial inward investment vehicle's step 2. Otherwise, calculate the entity's average associate entity excess amount – see Worksheet 24: NonADI financial inward investment vehicle's step 2A. Transfer the amount at K on Worksheet 24: NonADI financial inward investment vehicle's step 2A and insert at K on Worksheet 23: NonADI financial inward investment vehicle's step 2 
Broadly the average associate entity excess amount is the excess borrowing capacity of any associate entity that is either a nonADI inward investment vehicle or a nonADI inward investor. It also recognises any premium paid for the investment in an associate entity. This is worked out in step 2A – K on Worksheet 24: NonADI financial inward investment vehicle's step 2A If the entity does not have any associate entities that are nonADIs and subject to the thin capitalisation rules, this amount is zero 
Step 2.10: Calculate the entity's total debt amount by adding the amounts at J, ZC and K 

Worksheet 23: NonADI financial inward investment vehicle's step 2
Steps 
$ 

Step 2.1: Average assets 
(E) _____________ 
Step 2.1A: Average excluded equity interests 
(MM) ____________ 
Step 2.2: Average associate entity debt from B on Worksheet 22: NonADI financial inward investment vehicle's step 1 
(B) _____________ 
Step 2.3: Average associate entity equity 
(F) _____________ 
Step 2.4: Average nondebt liabilities 
(G) _____________ 
Step 2.5: Average zerocapital amount 
(ZC) _____________ 
Step 2.6: E – MM – B – F – G – ZC 
(H) _____________ If H is negative, it is taken to be zero. 
Step 2.7: H 15/16 
(J) ______________ 
Step 2.8: Average zerocapital amount from step 2.5 
(ZC) _____________ 
Step 2.9: Average associate entity excess from K on Worksheet 24: NonADI financial inward investment vehicle's step 2A 
(K) _____________ 
Step 2.10: Total debt amount (J + ZC + K) 
=_____________ 
This is the entity's total debt amount. You must now work out the entity's adjusted onlent amount at step 3. The lesser of the total debt amount and the adjusted onlent amount is the entity's safe harbour debt amount.
See also:
 Worked example of calculations for a nonADI financial inward investment vehicle.
Calculating K: The average associate entity excess amount for the total debt amount
Table 32: NonADI financial inward investment vehicle's step 2A and Worksheet 24: NonADI financial inward investment vehicle's step 2A set out how to calculate the amount at K in Worksheet 23: NonADI financial inward investment vehicle's step 2 – the average associate entity excess amount. If the entity does not have any associate entities that are nonADI inward investment vehicles or nonADI inward investors, do not complete this step and show zero at K on Worksheet 23: NonADI financial inward investment vehicle's step 2.
The associate entity excess amount is the sum of two amounts:
 a premium excess amount – see steps 2A.1 to 2A.3
 an attributable safe harbour excess amount – see steps 2A.4 to 2A.10.
The associate entity excess amount is calculated on each of the investing entity's measurement days for each associate entity. For example, if the investing entity uses the opening and closing balances measurement method, it must calculate its associate entity excess amount as at the opening day and closing day of the income year.
The positive amounts are added together and divided by the number of measurement days to calculate the average associate entity excess amount. Negative amounts are disregarded because a negative associate entity excess amount for one associate entity does not reduce a positive associate entity excess amount for another associate entity.
See also:
 section 820920 of the ITAA 1997.
Explanation: Calculate the associate entity excess amount – for the total debt amount
If the entity has more than one associate entity, repeat steps 2A.1 to 2A.12 for each associate entity on each of the investing entity's measurement days. The associate entity must be a nonADI subject to the thin capitalisation rules.
Table 32: NonADI financial inward investment vehicle's step 2A
Steps 
Comments 

Step 2A.1: Calculate, on a particular measurement day, the value of the entity's associate entity equity attributable to the associate entity, less the value of any debt interests issued to the investing entity by the associate entity. Insert this amount at L on Worksheet 24: NonADI financial inward investment vehicle's step 2A 
This is the value, on a measurement day, of the equity the entity has invested in its associate entity. This excludes debt interests that may be included in associate entity equity. 
Step 2A.2: Calculate, on the measurement day, the value of the associate entity's equity capital attributable to the entity, less the value of equity interests held by the investing entity that are controlled foreign entity equity for the investing entity. Insert this amount at M on Worksheet 24: NonADI financial inward investment vehicle's step 2A 
This is the value, on a measurement day, of the associate entity's equity capital attributable to the investing entity This is measured by the associate entity in accordance with the accounting standards 
Step 2A.3: Calculate the premium excess amount by deducting the amount at M from the amount at L and multiplying the result by 15/16 Insert the result at N on Worksheet 24: NonADI financial inward investment vehicle's step 2A 

Step 2A.4: Calculate the associate entity's safe harbour debt amount on the measurement day as if the period consisted of one day only Insert this amount at P on Worksheet 24: NonADI financial inward investment vehicle's step 2A 
The safe harbour debt amount must be calculated for the associate entity on a measurement day. If the associate entity is: If the associate entity is an: 
Step 2A.5: Calculate, on the measurement day, the value of the associate entity's adjusted average debt as if the period consisted of one day only Insert this amount at Q on Worksheet 24: NonADI financial inward investment vehicle's step 2A 
You must also work out the associate entity's adjusted average debt on a measurement day 
Step 2A.6: Deduct the amount at Q from the amount at P Insert the result at R on Worksheet 24: NonADI financial inward investment vehicle's step 2A 
Taking the adjusted average debt Q away from the safe harbour debt amount P gives the associate entity's excess borrowing capacity on a measurement day. If the associate entity has exceeded its safe harbour debt amount, this amount will be negative and is treated as zero 
Step 2A.7: Calculate, on the measurement day, the sum of all of the following:
Insert the result at S on Worksheet 24: NonADI financial inward investment vehicle's step 2A 
This works out the value of the associate entity's equity capital (including certain debt interests) attributable to the investing entity on a measurement day 
Step 2A.8: Calculate, on the measurement day, the sum of all of the value of all the:
Insert this amount at T on Worksheet 24: NonADI financial inward investment vehicle's step 2A 
This works out the value of the associate entity's total equity capital (including certain debt interests) on a measurement day 
Step 2A.9: Divide the amount at S by the amount at T. Insert the result at U on Worksheet 24: NonADI financial inward investment vehicle's step 2A 
This works out the proportion of the associate entity's equity capital attributable to the investing entity on a measurement day 
Step 2A.10: Calculate the entity's attributable safe harbour excess amount by multiplying the amount at R (the associate entity's excess capacity) by the amount at U (the proportion of equity capital attributable to the investing entity). Insert the result at V on Worksheet 24: NonADI financial inward investment vehicle's step 2A 
This applies the proportion worked out in step 2A.9 to the associate entity's excess borrowing capacity to work out the amount of that excess capacity that can be attributed to the investing entity 
Step 2A.11: Calculate the entity's associate entity excess amount by adding the amounts at N  premium excess amount  and V  attributable safe harbour excess amount Insert the result at W on Worksheet 24: NonADI financial inward investment vehicle's step 2A 
This is the associate entity excess amount for a single associate entity on a measurement day of the investing entity 
Step 2A.12: If the entity has only one associate entity, transfer any positive amount at W to X on Worksheet 24: NonADI financial inward investment vehicle's step 2A. Otherwise, repeat steps 2A.1 to 2A.11 for each associate entity. Then add all positive results at W and insert at X on Worksheet 24: NonADI financial inward investment vehicle's step 2A 
The associate entity excess amount must be worked out for each associate entity on a measurement day. Add all the positive associate entity excess amounts together to get the total associate entity excess amount on any particular measurement day. If the entity has only one associate entity, the amount at W will be the same as the amount at X, provided X is positive. If X is negative, it is disregarded 
Step 2A.13: Calculate X (the total associate entity excess amount  steps 2A.1 to 2A.12) on each other measurement day 
The associate entity excess amount for all associate entities is calculated on each of the investing entity's measurement days 
Step 2A.14: Calculate the entity's average associate entity excess amount by adding the results at X for each measurement day and divide by the number of measurement days. Insert the result at K on Worksheet 23: NonADI financial inward investment vehicle's step 2 
The results are added together and divided by the number of measurement days to get the average associate entity excess amount 
Worksheet 24: NonADI financial inward investment vehicle's step 2A
Steps 
$ 

Step 2A.1: Investing entity's associate entity equity on a measurement day 
(L) _____________ 
Step 2A.2: Associate entity's equity capital attributable to investing entity on a measurement day 
(M) _____________ If M is negative it is taken to be nil 
Step 2A.3: Premium excess amount 
(N) ____________ N may be a negative amount 
Step 2A.4: Associate entity's safe harbour debt amount on a measurement day 
(P) _____________ 
Step 2A.5: Associate entity's adjusted average debt on a measurement day 
(Q) _____________ 
Step 2A.6: P − Q 
(R) _____________ If R is negative, it is taken to be zero 
Step 2A.7: Associate entity's equity capital attributable to investing entity on a measurement day 
(S) _____________ 
Step 2A.8: Associate entity's total equity capital on a measurement day 
(T) _____________ 
Step 2A.9: S T 
(U) _____________ 
Step 2A.10: Attributable safe harbour excess amount (R X U) 
(V) ____________ 
Step 2A.11: Associate entity excess amount on a measurement day for one associate entity (N + V) 
(W) _____________ 
Step 2A.12: Associate entity excess amount on a measurement day for all associate entities  the sum of positive results at W Now calculate the associate entity excess amount for all associate entities on the investing entity's other measurement days – see step 2A.13 
(X) _____________ 
Step 2A.14: The average value of the associate entity excess amount  the sum of results at X divided by the number of measurement days 
= (K) ____________ Transfer this amount to K on Worksheet 23: NonADI financial inward investment vehicle's step 2 
See also:
 Worked example of calculations for a nonADI financial inward investment vehicle.
Table 33: NonADI financial inward investment vehicle's step 3
Steps 
Comments 

Step 3.1: Transfer the amount from E on Worksheet 23: NonADI financial inward investment vehicle's step 2 to E on Worksheet 25: NonADI financial inward investment vehicle's step 3 
This is the average value of assets. This amount has already been worked out at E on Worksheet 23: NonADI financial inward investment vehicle's step 2 (step 2.1) and can be transferred directly from there 
Step 3.2: Transfer the amount from MM on Worksheet 23: NonADI financial inward investment vehicle's step 2 to MM on Worksheet 25: NonADI financial inward investment vehicle's step 3 
This is the average value of the entity's excluded equity interests. This amount has already been worked out at MM on Worksheet 23: NonADI financial inward investment vehicle's step 2 (step 2.1A) and can be transferred directly from there 
Step 3.3: Transfer the amount from F on Worksheet 23: NonADI financial inward investment vehicle's step 2 to F on Worksheet 25: NonADI financial inward investment vehicle's step 3 
This is the average value of associate entity equity. This amount has already been worked out at F on Worksheet 23: NonADI financial inward investment vehicle's step 2 (step 2.3) and can be transferred directly from there 
Step 3.4: Transfer the amount from G on Worksheet 23: NonADI financial inward investment vehicle's step 2 to G on Worksheet 25: NonADI financial inward investment vehicle's step 3 
This is the average value of nondebt liabilities. This amount has already been worked out at G on Worksheet 23: NonADI financial inward investment vehicle's step 2 (step 2.4) and can be transferred directly from there 
Step 3.5: Calculate the average value of the entity's onlent amount Insert the amount at OA on Worksheet 25: NonADI financial inward investment vehicle's step 3 
This reduces Australian assets by the value of the entity's onlending business 
Step 3.6: Calculate the net Australian nonlending assets funded by debt and equity This is the result of Insert the result at Y on Worksheet 25: NonADI financial inward investment vehicle's step 3 
The amount at Y represents the net Australian nonlending assets funded by debt and equity 
Step 3.7: Multiply the amount at Y by 3/5 Insert the result at Z on Worksheet 25: NonADI financial inward investment vehicle's step 3 
Multiplying the amount at Y by 3/5 reflects the debt to equity ratio of 1.5:1 applied to the nonlending business 
Step 3.8: Transfer the average value of the entity's onlent amount from step 3.4 Insert the amount at OA on Worksheet 25: NonADI financial inward investment vehicle's step 3 
This is the same amount calculated in step 3.4 This adds back the onlent amount 
Step 3.9: Transfer the amount from B on Worksheet 22: NonADI financial inward investment vehicle's step 1 to B on Worksheet 25: NonADI financial inward investment vehicle's step 3 
This is the average value of associate entity debt. This amount has already been worked out at B on Worksheet 22: NonADI financial inward investment vehicle's step 1 (step 1.2 ) and can be transferred directly from there. This is also the same amount at B on Worksheet 23: NonADI financial inward investment vehicle's step 2 
Step 3.10: If the entity does not have any associate entities that are nonADIs and subject to the thin capitalisation rules, insert 0 (zero) at AA on Worksheet 25: NonADI financial inward investment vehicle's step 3. Otherwise, calculate the entity's average associate entity excess amount – see Worksheet 26: NonADI financial inward investment vehicle's step 3A. Transfer the amount at AA on Worksheet 26: NonADI financial inward investment vehicle's step 3A to AA on Worksheet 25: NonADI financial inward investment vehicle's step 3 
Broadly, the associate entity excess amount is the excess borrowing capacity of any associate entity that is either a nonADI inward investment vehicle or a nonADI inward investor. It also recognises any premium paid for the investment in an associate entity. This amount is worked out in step 3A at AA on Worksheet 26: NonADI financial inward investment vehicle's step 3A If the entity does not have any associate entities that are nonADIs and subject to the thin capitalisation rules, the average associate entity excess amount is zero 
Step 3.11: Calculate the entity's adjusted onlent amount. This is Z + OA  B + AA 

Worksheet 25: NonADI financial inward investment vehicle's step 3
Steps 
$ 

Step 3.1: Average assets from E on Worksheet 23: NonADI financial inward investment vehicle's step 2 
(E) _____________ 
Step 3.2: Average excluded equity interests from MM on Worksheet 23: NonADI financial inward investment vehicle's step 2 
(MM) ____________ 
Step 3.3: Average associate entity equity from F on Worksheet 23: NonADI financial inward investment vehicle's step 2 
(F) _____________ 
Step 3.4: Average nondebt liabilities from G on Worksheet 23: NonADI financial inward investment vehicle's step 2 
(G) _____________ 
Step 3.5: Average onlent amount 
(OA) ____________ 
Step 3.6: E − MM  F  G  OA 
(Y) _____________ If Y is negative, it is taken to be zero. 
Step 3.7: Y 3/5 
(Z) _____________ 
Step 3.8: Average onlent amount from step 3.4 
(OA) ____________ 
Step 3.9: Average associate entity debt from B on Worksheet 22: NonADI financial inward investment vehicle's step 1 
(B) _____________ 
Step 3.10: Average associate entity excess from AA on Worksheet 26: NonADI financial inward investment vehicle's step 3A 
(AA) ____________ 
Step 3.11: Adjusted onlent amount 
=_____________ 
This is the entity's adjusted onlent amount. The entity's safe harbour debt amount is the lesser of the total debt amount (step 2) and the adjusted onlent amount.
If the entity's adjusted average debt is equal to or less than the safe harbour debt amount, the entity is not disallowed any debt deductions under the thin capitalisation rules. You do not have to complete any more calculations.
However, if the entity's adjusted average debt is more than the safe harbour debt amount, you can choose to calculate an arm's length debt amount for the entity under step 4 or the worldwide gearing debt amount under step 5. If you do not want to calculate an arm's length debt amount or worldwide gearing debt amount, you can use your safe harbour debt amount as your maximum allowable debt and debt deductions will be disallowed on this basis – see step 6.
See also:
 Worked example of calculations for a nonADI financial inward investment vehicle.
Calculating AA: The associate entity excess amount  for the adjusted onlent amount
Table 34: NonADI financial inward investment vehicle's step 3A and Worksheet 26: NonADI financial inward investment vehicle's step 3A set out how to calculate the amount at AA on Worksheet 25: NonADI financial inward investment vehicle's step 3 – the associate entity excess amount.
If the entity does not have any associate entities that are nonADI inward investment vehicles or nonADI inward investors do not complete this step and show zero at AA on Worksheet 25: NonADI financial inward investment vehicle's step 3.
Step 3.10 is the equivalent of step 2.9 in the total debt amount calculation. The only difference is in the premium excess amount calculation. The premium excess amount is worked out by applying the gearing ratio of 1.5:1 to the premium excess rather than the gearing ratio of 15:1. The attributable excess amount will be exactly the same and can be transferred directly from Worksheet 24: NonADI financial inward investment vehicle's step 2A.
See also:
 section 820920 of the ITAA 1997.
Explanation: Calculate the average associate entity excess amount for the adjusted onlent amount
If the entity has more than one associate entity, repeat steps 3A.1 to 3A.6 for each associate entity on each of the investing entity's measurement days. The associate entity must be a nonADI subject to the thin capitalisation rules.
Table 34: NonADI financial inward investment vehicle's step 3A
Steps 
Comments 

Step 3A.1: Transfer the amount at L on Worksheet 24: NonADI financial inward investment vehicle's step 2A to L on Worksheet 26: NonADI financial inward investment vehicle's step 3A. 
This is the value, on a particular measurement day, of the associate entity equity attributable to the associate entity, excluding debt interests. This amount has already been worked out at L on Worksheet 24: NonADI financial inward investment vehicle's step 2A (step 2A.1) and can be transferred directly from there. 
Step 3A.2: Transfer the amount at M on Worksheet 24: NonADI financial inward investment vehicle's step 2A to M on Worksheet 26: NonADI financial inward investment vehicle's step 3A 
This is the value, on a particular measurement day, of the associate entity's equity capital attributable to the investing entity. This amount has already been worked out at M on Worksheet 24: NonADI financial inward investment vehicle's step 2A (step 2A.2) and can be transferred directly from there 
Step 3A.3: Calculate the premium excess amount by deducting the amount at M from the amount at L and multiplying the result by 3/5. Insert this result at BB on Worksheet 26: NonADI financial inward investment vehicle's step 3A 

Step 3A.4: Transfer the amount at V on Worksheet 24: NonADI financial inward investment vehicle's step 2A to V on Worksheet 26: NonADI financial inward investment vehicle's step 3A 
This is the attributable safe harbour excess amount on a particular measurement day. This amount has already been worked out at V on Worksheet 24: NonADI financial inward investment vehicle's step 2A (step 2A.10) and can be transferred directly from there 
Step 3A.5: Calculate the entity's associate entity excess amount by adding the amounts at BB – premium excess amount, and V – attributable safe harbour excess amount Insert the result at CC on Worksheet 26: NonADI financial inward investment vehicle's step 3A 
This is the associate entity excess amount for a single associate entity on a measurement day of the investing entity 
Step 3A.6: If the entity has only one associate entity, transfer any positive amount at CC to DD on Worksheet 26: NonADI financial inward investment vehicle's step 3A. Otherwise, repeat steps 3A.1 to 3A.5 for each associate entity. Then add all positive results at CC and insert at DD on Worksheet 26: NonADI financial inward investment vehicle's step 3A 
The associate entity excess amount must be worked out for each associate entity on a measurement day. Add all the positive associate entity excess amounts to get the total associate entity excess amount on any particular measurement day. If the entity has only one associate entity, the amount at DD will be the same as the amount at CC, provided DD is positive. If DD is negative, it is disregarded 
Step 3A.7: Calculate DD – the total associate entity excess amount, steps 3A.1 to 3A.6 – on each other measurement day 
The associate entity excess amount is calculated on each of the investing entity's measurement days 
Step 3A.8: Calculate the entity's average associate entity excess amount by adding the results at DD for each measurement day and divide by the number of measurement days Insert the result at AA on Worksheet 26: NonADI financial inward investment vehicle's step 3A 
The results are added together and divided by the number of measurement days to get the average associate entity excess amount 
Worksheet 26: NonADI financial inward investment vehicle's step 3A
Steps 
$ 

Step 3A.1: Investing entity's associate entity equity on a measurement day from L on Worksheet 24: NonADI financial inward investment vehicle's step 2A 
(L) ____________ 
Step 3A.2: Associate entity's equity capital attributable to investing entity on a measurement day from M on Worksheet 24: NonADI financial inward investment vehicle's step 2A 
(M) ___________ If M is negative it is taken to be nil 
Step 3A.3: Premium excess amount 
(BB) __________ BB may be a negative amount 
Step 3A.4: Attributable safe harbour excess amount from V on Worksheet 24: NonADI financial inward investment vehicle's step 2A 
(V) ____________ 
Step 3A.5: Associate entity excess amount on a measurement day for one associate entity (BB + V) 
(CC) __________ 
Step 3A.6: Associate entity excess amount on a measurement day for all associate entities – the sum of positive results at CC 
(DD) __________ 
Now calculate the associate entity excess amount for all associate entities on the investing entity's other measurement days – step 3A.7 

Step 3A.8: The average value of the associate entity excess amount – the sum of results at DD divided by the number of measurement days 
=(AA) ________ Transfer this amount to AA on Worksheet 25: NonADI financial inward investment vehicle's step 3 
See also:
Worked example of calculations for a nonADI financial inward investment vehicle.
To check if you meet the requirements under the rules if you're an inward investment vehicle (financial).