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C-6.1 - Act constituting Capital régional et coopératif Desjardins
Section 19.0.0.6
Disposition versions
19.0.0.6. In respect of an investment of the Société at the end of 31 December 2023 that is included, in whole or up to the Société’s share in the investment, in a class provided for in any of subparagraphs 1 to 3 of the first paragraph of section 19.0.0.2, the following rules apply:
(1) where, because of the application of any of subparagraphs 0.1, 2.1 and 2.2 of the tenth paragraph of section 19, as it read in its application to the Société’s fiscal year ended on 31 December 2023, or of the eleventh paragraph of that section, in the same version, such an investment, or the Société’s share in the investment, has been increased for that fiscal year, the investment or the share continues to be increased to the same extent for the subsequent fiscal years of the Société;
(2) where, because of the application of subparagraph 1 of the twelfth paragraph of section 19, as it read in its application to the Société’s fiscal year ended on 31 December 2023, such an investment has not been taken into account to determine whether the requirement provided for in subparagraph 2 of the second paragraph of that section has been met for that fiscal year, it cannot be taken into account for the purposes of that subparagraph 2 for the subsequent fiscal years of the Société; and
(3) where, because of the application of any of subparagraphs 1.1 to 8 of the twelfth paragraph of section 19, as it read in its application to the Société’s fiscal year ended on 31 December 2023, such an investment has been taken into account, in whole or in the proportion referred to in that subparagraph, to determine whether the requirement provided for in subparagraph 2 of the second paragraph of that section has been met for that fiscal year, it can be taken into account, in whole or in the same proportion, as the case may be, for the purposes of that subparagraph 2 for the subsequent fiscal years of the Société.
