14. The overall degree of solvency at the date of the end of a fiscal year corresponds to element A in the following formula, rounded off to the nearest multiple of 0,1%:
A = (B + C) / (D + E), where
“B” corresponds to the total value of the assets of the affected components of the pension plans registered with the Régie, established regardless of the amount of the contribution provided for under Division IV, increased by the special amortization payment provided for in section 28 but reduced as provided in the first paragraph of section 127 of the Act;
“C” corresponds to the total of the value of the adjusted solvency assets of the affected components of those pension plans registered with Ontario’s Superintendent of Financial Services, determined in accordance with the applicable Ontario legislation but without taking into account the special contributions required as a result of a reduction in the employer’s pulp and paper production capacity in Ontario or Québec provided for under that legislation;
“D” corresponds to the total of the value of the liabilities of the affected components of the pension plans registered with the Régie, reduced as provided in the first paragraph of section 127 of the Act;
“E” corresponds to the total of the solvency liabilities of the affected components of those pension plans registered with Ontario’s Superintendent of Financial Services, determined in accordance with the applicable Ontario legislation.