HEADQUARTER TEST

Are the required ratios regarding the gross income met when averaging the gross income of the preceding four years (i.e. In the preceding four years is at least 10% of the group's gross income derived from each of the five countries or five groups of countries; and is less than 50% of the group's gross income derived from any one country other than CH; and is 25% or less of the group's gross income derived from the USA) ?