193. Where the predecessor or successor commenced its activities after 1 January of the year preceding the year in which the transaction took place following another transaction to which section 176 applied, 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 year preceding the year in which that transaction took place, increased, where applicable, by the assessment according to risk of the predecessor involved in the other transaction, 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 of that other transaction, and on the predecessor’s assessment according to risk calculated at the unit rate for that year, increased, where applicable, by the assessment according to risk of the predecessor involved in the other transaction, calculated at the unit rate, for the period commencing on 1 January of the year in which that transaction took place up to the date of that other transaction.
Decision 2010-11-18, s. 193.