30. The compensatory amount referred to in section 29 may be amortized in as many payments as fiscal years in the amortization period.
The payments shall be equal. They are determined using an interest rate identical to the rate used to establish the liabilities of the affected components when determining their degree of solvency.
The amortization period for a compensatory amount begins the first day of the fiscal year following the one in which it becomes payable and may not exceed 4 fiscal years.