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    <description>Amendment revises calculation of distributable amounts by excluding from distributable profits any unrealised gains, notional gains or asset revaluations and by excepting companies qualifying as investment companies under the Explanation to section 186 from certain sales-based inclusions; it also omits a temporal phrase in subsection (4)(l) limiting application to matters beginning at or after commencement of the Act.</description>
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      <description>Amendment revises calculation of distributable amounts by excluding from distributable profits any unrealised gains, notional gains or asset revaluations and by excepting companies qualifying as investment companies under the Explanation to section 186 from certain sales-based inclusions; it also omits a temporal phrase in subsection (4)(l) limiting application to matters beginning at or after commencement of the Act.</description>
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