(1) The consequences are different if the total decrease in * market value of your * down interests is equal to the sum of:
(a) the total increase in market value of your * up interests; and
(b) the total * discounts given to you on the issue of your up interests.
(2) In that case, this Subdivision and Subdivisions 725 - D to 725 - F apply to you as if the * direct value shift:
(a) consisted only of:
(i) the decreases in * market value of your * down interests; and
(ii) the issue at a * discount of your * up interests covered by subsection 725 - 145(2); and
(iii) the increases in market value of your up interests covered by subsection 725 - 145(3); and
(b) were from each of your down interests to each of your up interests.
(3) This section has effect despite section 725 - 160.