MSA Legend Investment Yield Formula vs CCIR Formula

Both papers have different investment yield formulas:

CCIR:

(Investment Return + Share of Income (Loss) from Equity Accounted Investees)/(Invested Assets t-1 + Invested Assets t -Investment Return + Share of Income (Loss) from Equity Accounted Investees) *100

Here Invested Assets includes:
1) Cash and Cash Equivalents
2) Accrued Investment Income
3) Investments

MSA.Legend
[Investment Return*Q]/[Invested Assets t-1 + Invested Assets t)

Here Invested Assets Includes:
1) Cash and Cash Equivalents
2) Accrued Investment Income
3) Investments
4) Equity Accounted Investees
5) Financial Instrument Derivative Assets
6) Investment Properties

I found it odd that CCIR includes equity accounted investee income in the numerator but not in the invested assets in the denominator, where as the opposite is true of the MSA.Legend formula (EAI is in the denominator but no return from EAI is included in the numerator). Any insight into why this is?