Positive or negative adjustment. If the amount determined under para- graph (b)(2)(i)(A) of this section is greater than the amount determined under paragraph (b)(2)(i)(B) of this sec- tion, the variable interest adjustment amount is positive. If the amount de- termined under paragraph (b)(2)(i)(A) of this section is less than the amount determined under paragraph (b)(2)(i)(B) of this section, the variable interest adjustment amount is negative.
