6. The assets of a legal person associated, within the meaning of section 17, with another legal person within the 12 months preceding the date of the qualified investment, are the aggregate of the assets of the legal person and of each legal person associated with it, as determined under section 5, less the amount of investments the legal persons hold in each other, and less the balance of accounts between the legal persons.
O.C. 1627-85, s. 6; O.C. 1136-2004, s. 15.