R-15.1, r. 6 - Regulation respecting supplemental pension plans

Full text
60.7. Derivatives may not be considered assets for the purpose of establishing the target level of the stabilization provision.
However, derivatives that increase the pension fund’s exposure to stock market risks shall be added to assets allocated to variable-yield investments.
Furthermore, derivatives may be taken into consideration for the purpose of establishing the duration of the assets.
608-2016O.C. 608-2016, s. 2.