77 (1) La banque qui acquiert, notamment par achat ou rachat, des actions, des parts sociales ou des fractions d’actions qu’elle a émises, à l’exception d’actions ou de parts sociales acquises conformément à l’article 72 ou à la suite de la réalisation d’une sûreté, et vendues conformément au paragraphe 73(2), débite le compte capital déclaré afférent à la catégorie ou série concernée du produit de la somme moyenne reçue pour chacune d’elles lors de leur émission par le nombre d’actions ou de parts sociales, selon le cas, ainsi acquises.
77 (1) On a purchase, redemption or other acquisition by a bank of shares or fractions of shares, or of membership shares, issued by it, other than shares or membership sh
ares acquired under section 72 or acquired through the realization of security and sold under subsection 73(2), the bank must deduct from the sta
ted capital account maintained for the class or series of shares, or for the membership shares, as the case may be, so purchased, redeemed or otherwise acquired an amount equal to the result obtained by multiplying the state
...[+++]d capital in respect of the shares of that class or series, or in respect of the membership shares, as the case may be, by the number of shares of that class or series, or the number of membership shares, as the case may be, so purchased, redeemed or otherwise acquired and dividing by the number of shares of that class or series, or the number of membership shares, as the case may be, outstanding immediately before the purchase, redemption or other acquisition.
