8(1)For the purposes of preparing a going concern valuation of a pension plan under this Regulation, the sum of
(a)
the gain or loss to the plan, in the period between the review date of the most recently prepared going concern valuation and the review date of the current valuation, inclusive, determined by deducting the actual experience from the experience expected by the actuarial assumptions on which the most recently prepared valuation was based,
(b)
the amount by which the going concern liabilities change during the period referred to in paragraph (a) as the result of an amendment to the plan during that period, and
(c)
the amount by which the going concern assets or the going concern liabilities change during the period referred to in paragraph (a) as the result of any change in the actuarial methods or assumptions used in preparing the current going concern valuation as compared to those used in the preparation of the most recently prepared going concern valuation,
shall be the actuarial gain of the plan, if the sum is greater than zero, or shall be the actuarial loss of the plan, if the sum is less than zero, as of the review date of the going concern valuation.
8(2)In calculating the sum under subsection (1)
(a)
the amount referred to in paragraph (1)(b) shall be treated as negative if the amendment referred to in that paragraph increases the going concern liabilities, and
(b)
the amount referred to in paragraph (1)(c) shall be treated as negative if the change in the actuarial methods and assumptions referred to in that paragraph results in a decrease in going concern assets or an increase in going concern liabilities, as the case may be.
8(1)For the purposes of preparing a going concern valuation of a pension plan under this Regulation, the sum of
(a)
the gain or loss to the plan, in the period between the review date of the most recently prepared going concern valuation and the review date of the current valuation, inclusive, determined by deducting the actual experience from the experience expected by the actuarial assumptions on which the most recently prepared valuation was based,
(b)
the amount by which the going concern liabilities change during the period referred to in paragraph (a) as the result of an amendment to the plan during that period, and
(c)
the amount by which the going concern assets or the going concern liabilities change during the period referred to in paragraph (a) as the result of any change in the actuarial methods or assumptions used in preparing the current going concern valuation as compared to those used in the preparation of the most recently prepared going concern valuation,
shall be the actuarial gain of the plan, if the sum is greater than zero, or shall be the actuarial loss of the plan, if the sum is less than zero, as of the review date of the going concern valuation.
8(2)In calculating the sum under subsection (1)
(a)
the amount referred to in paragraph (1)(b) shall be treated as negative if the amendment referred to in that paragraph increases the going concern liabilities, and
(b)
the amount referred to in paragraph (1)(c) shall be treated as negative if the change in the actuarial methods and assumptions referred to in that paragraph results in a decrease in going concern assets or an increase in going concern liabilities, as the case may be.