12. For the purposes of section 128 of the Act, the amount of the actuarial gains corresponds to the amount by which the plan assets, increased by the value of the amortization payments remaining to be paid to amortize a funding deficiency determined during a prior actuarial valuation, exceeds the plan’s liabilities, the latter being reduced by the value of the additional obligations arising from a measure referred to in section 30 that is considered for the first time during the valuation.
O.C. 1052-2013, s. 12; O.C. 324-2016, s. 61.