2. As of 31 December 2012, a pension plan whose liabilities include obligations other than those arising from a pension plan referred to in the appendix for service completed prior to 1 January 2010 is comprised of 2 components.
The liabilities of the first component, called the “affected component”, correspond to the portion of the liabilities of the plan related to obligations arising from a pension plan referred to in the appendix for service completed prior to 1 January 2010.
The liabilities of the other component correspond to the remaining liabilities of the plan.
The assets of the plan allocated to each of the components at 31 December 2012 are determined in accordance with the provisions of Division II. As of that date, the pension fund of the plan is therefore distributed between 2 separate accounts.