47. For the purposes of the annual report of the Fund, all investments shall be entered at cost price or, in the case of bonds and immoveables, at the amortized cost price, and the amount so entered shall be the only amount used for the purposes of sections 24 to 36.
However, the annual report shall also state the market price value whenever it is possible to determine the same.
1965 (1st sess.), c. 23, s. 42.