31. The contribution for a plan’s fiscal year corresponds to the portion of the payment payable during that fiscal year that the technical actuarial deficiency of the affected component of the pension plan at the date of the end of the previous fiscal year represents of the total of the technical actuarial deficiencies of the affected components of the pension plans at that date.
For the purposes of the first paragraph, a pension plan to which the contribution for the fiscal year cannot be made due to the termination of the plan is not taken into account.
The contribution is payable in full the last day of the seventh month of the fiscal year.