Formulaire

Limit on provisions for impairment of investments in associates and investment property (Form 12728*19)

Cerfa 12728*19 (2027-H-SD)

Allocations to provisions for the impairment of investments in associates and investment property are capped on the basis of unrealized capital gains on the same assets.

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    Émetteur du formulaire administratif : Ministry of Finance

    Verified 10 October 2025 - Directorate of Legal and Administrative Information (Prime Minister)