Third, it is amended so that its "preamble" contains a specific reference to gains and losses, determined in accordance with subsection 39(2) of the Act, which provides the general rules for the calculation of foreign currency gains and losses.
231 rajusté (lire le nouveau paragraphe 5914(2) proposé du Règlement) à l’égard de cette perte ou perte en capital suspendue rajustée au premier en date des moments suivants :