A company's final RUNL at a particular time (the test time ) is the amount that would have been the company's * residual unrealised net loss at the time of:
(a) if no event that subsection 165 - 115BB(2) refers to as a relevant event actually happens at the test time--a notional event of that kind happening at the test time; or
(b) otherwise--a notional event of that kind that happens at the test time, and that the company determines under paragraph 165 - 115BB(1)(b) to have happened later than each event that actually happened at that time.
Note: This Subdivision reduces a company's final RUNL as amounts of it are applied for various purposes.