16. In order to determine the percentage of shares of the share capital with voting rights of a qualified legal person held by a company, the number of such voting rights attached to a share shall be deemed to be computed for an equivalent number of shares; this also applies to the number of convertible securities, which are deemed to have been converted and the shares thus acquired are deemed to be voting shares.
O.C. 1627-85, s. 16; O.C. 1136-2004, s. 15.