187. The weighting provided for in sections 178 and 179 and in the second paragraph of section 181 is, subject to the exceptions provided for in sections 189 to 193, determined on the basis of the successor’s assessment according to risk calculated at the unit rate for the year preceding the year in which the transaction took place and of the predecessor’s assessment according to risk calculated at the unit rate for that year.
The weighting provided for in sections 185 and 186 is, subject to the exceptions provided for in sections 189 to 193 and after making the necessary modifications, determined on the basis of each predecessor’s assessment according to risk calculated at the unit rate for the year preceding the year in which the transaction took place.
Decision 2010-11-18, s. 187.