47. The amount of any initial unfunded liability or experience deficiency may be funded by means of one or more special supplementary contributions. The effect of these contributions is to reduce thereafter the annual amount required to liquidate the initial unfunded liability or experience deficiency. These contributions may also be in stead of the special contributions to come required by section 46 up to the amount of these special supplementary contributions.
R.R.Q., 1981, c. R-17, r. 1, s. 47.