(1) In this Part:
"Australian policy owners' retained profits" , in relation to a statutory fund at a particular time, means the total of:
(a) the starting amount; and
(b) the total of the amounts allocated, before that time, under paragraph 60(1)(a);
less:
(c) the total of the amounts referred to in paragraphs (a) and (b) distributed before that time; and
(d) the total of the amounts allocated, before that time, under paragraph 60(2)(a).
"overseas policy owners' retained profits" , in relation to a statutory fund at a particular time, means the total of:
(a) the starting amount; and
(b) the total of the amounts allocated, before that time, under paragraph 60(1)(c);
less:
(c) the total of the amounts referred to in paragraphs (a) and (b) distributed before that time; and
(d) the total of the amounts allocated, before that time, under paragraph 60(2)(c).
"shareholders' capital" , in relation to a statutory fund at a particular time, means the total of:
(a) the starting amount; and
(b) the total amount of capital payments allocated, before that time, under subsection 59(5);
less the total of the amounts referred to in paragraphs (a) and (b) distributed before that time.
"shareholders' retained profits (Australian participating)" , in relation to a statutory fund at a particular time, means the total of:
(a) the starting amount; and
(b) the total of the amounts allocated, before that time, under paragraph 60(1)(b);
less:
(c) the total of the amounts referred to in paragraphs (a) and (b) distributed before that time; and
(d) the total of the amounts allocated, before that time, under paragraph 60(2)(b).
"shareholders' retained profits (overseas and non-participating)" , in relation to a statutory fund at a particular time, means the total of:
(a) the starting amount; and
(b) the total of the amounts allocated, before that time, under paragraphs 60(1)(e) and (f);
less:
(c) the total of the amounts referred to in paragraphs (a) and (b) distributed before that time; and
(d) the total of the amounts allocated, before that time, under paragraphs 60(2)(e) and (f).
"starting amount" , for the purposes of a definition in this section, means the amount ascertained in accordance with prudential standards made for the purposes of the definition.
(2) In its application to a company other than a company limited only by shares, a provision of this Division that includes the expression "share holders'" is to be read as follows:
(a) the provision is to be read as if "members'" were substituted for "shareholders'";
(b) in the case of subsection 62(1), the resulting reference to "members' funds" is to be read as a reference to an account of the company representing funds that are not assets of a statutory fund.