(a) For the purposes of this subchapter, "determinable elements" means elements derived from processes or methods that are guaranteed at issue and are not subject to company discretion, but for which the values or amounts cannot be determined until some point after issue. The term includes:(1) premiums;(2) credited interest rates, including any bonus;(3) benefits;(4) values;(5) non-interest based credits;(6) charges; and(7) elements of formulas used to determine any element described by paragraphs (1) - (6) of this subsection.(b) Determinable elements may be described as guaranteed but not determined at issue. An element is considered determinable if the element was computed from only underlying determinable elements, or from both determinable and guaranteed elements.