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The purpose of which is to remunerate the sums accumulated in the contingency fund through various types of securities, such as shares or bonds, in order to derive income from them later, such as dividends or interest. These sums must be the subject of an investment that must be presumed secure within the meaning of article 1339 of the Civil Code of Québec. The capital invested must be guaranteed for the entire duration of the investment and not just at maturity.