The income, if any, and gains and losses, realized or unrealized, on each account shall be credited to or charged against the amounts allocated to the account in accordance with the agreement, without regard to other income, gains or losses of the company.
Gains and losses credited to or charged against allocation
Tenn. Code Ann. § 56-3-503, under Separate Accounts and Allocations.
Tenn. Code Ann. § 56-3-503