98. Loss of net profit that is not related to the project of an enterprise is a material injury directly caused by the expropriation. That loss corresponds to the present value of(1) the margin loss on the pre-tax variable costs, in the first year of loss of net profit; and
(2) the loss of pre-tax net profit, in the following years.
Loss of net profit sustained after the date of discontinuance of an enterprise is not a material injury directly caused by the expropriation.
2023, c. 272023, c. 27, s. 98.