21. The value of the assets is calculated by the actuarial method called “distribution of constituted benefits”.
The actuarial value is calculated by adding 30% of the actuarial value for a male and 70% of the actuarial value for a female. An additional charge of 10% of the actuarial value is applied as a provision for fluctuations in the results.
O.C. 1845-88, s. 21; T.B. 201421, s. 1.