190. When the predecessor or the successor was not classified in the same unit or units for the year preceding the year in which the transaction took place and for the year in which the transaction actually took place because of a change in the nature of its activities, the weighted average of the successor’s first- and second-level risk indices is based on its assessment according to risk calculated at the unit rate for the period commencing on 1 January of the year in which that transaction took place and ending on the date on which that transaction took place and on the predecessor’s assessment according to risk calculated at the unit rate for the same period.
Decision 2010-11-18, s. 190.