R-15.1, r. 1.01 - Regulation respecting the funding of certain Gesca Ltée and La Presse, ltée pension plans

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11. The basic amortization payment is the total of the amortization payments determined in respect of the technical actuarial deficiencies of the past component of the pension plan.
Notwithstanding section 123 of the Act, for the purpose of determining a technical actuarial deficiency of the past component of a pension plan as at the date of an actuarial valuation as well as for the purpose of applying the first paragraph of section 130 and the first paragraph of section 131 of the Act with respect to the basic amortization payment:
(1)  the accumulated value, as at that date, of the amortization payments relating to the indexation deficiency for which payment was required up to that date is excluded from the assets of the component; that value is determined using the rate of return of the pension fund;
(2)  the portion of the liabilities relating to the indexation of pensions subsequent to 31 December 2011 is excluded from the liabilities of the component.
O.C. 42-2014, s. 11.