10. The following paragraph replaces the second paragraph of section 127 of the Act mentioned in paragraph 3 of section 2:
“The degree of solvency of the plan at the date of a complete actuarial valuation corresponds to the value of the assets, increased by the special amortization payment provided for in section 21 of the Regulation respecting the funding of pension plans of the municipal and university sectors (chapter R-15.1, r. 2), but reduced as provided in the first paragraph, over the value of the liabilities reduced in the same manner, expressed as a percentage.”.