197. In determining whether the capital base of a Québec company is adequate, the Authority must exclude from it the value of loans or investments or of a part of a loan or investment made by the company contrary to this Act or the regulations of the Government unless they were made before 18 May 1988 and recognized as assets by the Authority for the period and on the conditions it determines.
1987, c. 95, s. 197; 2002, c. 45, s. 611; 2004, c. 37, s. 90.