Med sådanne tilbagekøb eller indløsninger sidestilles det forhold, at et investeringsselskab handler med henblik på, at værdien af dets børsnoterede aktier ikke kommer til at afvige mærkbart fra deres bogførte nettoværdi
Action taken by such companies to ensure that the stock exchange value of their shares does not significantly vary from their net asset value shall be regarded as equivalent to such repurchase or redemption;