15.4. The rate of capitalization at the end of a financial period is the ratio between the total amount of the paid-up capital of the Company and its accumulated surplus, less the dividend declared in respect of that period, and the total amount of its long-term debt, its paid-up capital and its accumulated surplus, less the dividend declared in respect of the same financial period.
1981, c. 18, s. 3; 1999, c. 40, s. 145.