58.1. Excluding the amount that must be recorded as an actuarial gain in the reserve under section 14 of the Act to foster the financial health and sustainability of municipal defined benefit pension plans (chapter S‑2.1.1), the amount determined under the first paragraph of section 15 of this Regulation must not be transferred from the general account to the reserve for the purposes of the actuarial valuation as at 31 December 2013 referred to in section 51 of that Act nor for the purposes of any actuarial valuation as at a date subsequent to that valuation but prior to 1 January 2016. The balance of actuarial gains that is referred to in the second paragraph of that section 15 must be determined assuming that the gains referred to in the first paragraph of that section have been transferred to the reserve.
Section 53.1 of this Regulation does not apply to an actuarial valuation referred to in the first paragraph. However, if an amount was appropriated under that section 53.1 in an actuarial valuation referred to in section 4 or 26 of the Act to foster the financial health and sustainability of municipal defined benefit pension plans, the same appropriation must be made in the actuarial valuation referred to in section 51 of that Act.