R-15.1, r. 2 - Regulation respecting the funding of pension plans of the municipal and university sectors

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12. The assets of a pension plan are divided between a general account and a reserve. The rate of return of each account corresponds to the rate of return derived from the investment of the plan’s assets.
The general account is initially equal to the value of the plan’s assets and the reserve is equal to zero.
O.C. 541-2010, s. 12.