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F-3.2.1 - Act to establish the Fonds de solidarité des travailleurs et des travailleuses du Québec (FTQ)
Section 15.0.9
Disposition versions
15.0.9. For the purposes of subparagraph 1 of the first paragraph of section 15.0.8, the following investments are investments in a large enterprise:
(1) an investment made, at any time, in an enterprise whose assets are greater than $200,000,000 and whose net equity is greater than $100,000,000 at that time; and
(2) an investment made, at any time, otherwise than as first purchaser for the acquisition of securities issued by an enterprise whose assets are greater than $200,000,000 and whose net equity is greater than $100,000,000 at that time.
For the purposes of the first paragraph, the assets and net equity of an enterprise at any time are those shown in its financial statements at that time, minus the write-up surplus of its property and the incorporeal assets.
