192. Where the predecessor or successor commenced its activities after 30 June of the year preceding the year in which the transaction took place, and in respect of which section 176 does not therefore apply, the weighted average of the successor’s first- and second-level risk indices is based on its assessment according to risk calculated at the unit rate and on the predecessor’s assessment according to risk calculated at the unit rate for the period during which the successor and predecessor were both employers in the year preceding the year in which the transaction took place and the year in which the transaction took place up to the date on which the transaction actually took place.
Decision 2010-11-18, s. 192.