R-15.1, r. 6.1 - Regulation respecting supplemental pension plans affected by the arrangement regarding AbitibiBowater Inc. under the Companies’ Creditors Arrangement Act

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22. The degree of solvency of the affected component of a pension plan at a given date corresponds to the percentage that the value of the assets of that component, 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, represents over the value of the liabilities of the component reduced in the same manner.
O.C. 856-2011, s. 22.