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

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38.19. The information that the statements provided for under sections 112 and 113 of the Act must contain is determined for the new component and the other component of the plan as though they were separate plans. The information relating to each component shall be presented separately on the statements.
The statements shall also mention that for the purposes of any payment of the benefits of the members and beneficiaries of the plan - including a payment following the withdrawal of an employer from a multi-employer pension plan or due to plan termination - for as long as the plan is comprised of 2 components, the liabilities of the new component and the corresponding account of the pension fund are considered to be separate from the liabilities and the account of the other component.
O.C. 1203-2013, s. 1.