8.2(4)In determining the values of “D” and “G” in subsection (2), any portion of a target asset allocation for an investment category listed in paragraphs 8.4(d), (o) and (p) shall not be included unless the pension plan’s statement of investment policies and goals sets out a minimum rating for target asset allocations of fixed income assets in the investment category, or the portion of the investment category, that is given by a credit rating agency recognized by a competent authority.