16. The part of section 60.1 of the Regulation respecting supplemental pension plans (chapter R-15.1, r. 6) preceding paragraph 1, and paragraph 1 are replaced by the following:
“60.1. The following elements are likely to contribute to the establishment of the reserve provided for in section 12 of the Regulation respecting the funding of pension plans of the municipal and university sectors (chapter R-15.1, r. 2):
(1) if applicable, the amount by which the special amortization payment provided for in section 21 exceeds the value, using the funding basis, of the additional obligations arising from the amendments in respect of which that payment was made;”.