translate English to French: (4) For the purposes of this section, two or more mines shall be considered to be separate mines notwithstanding that the mines (a) are occupied, worked or operated by the same person; (b) are under the management or control of the same person; or (c) produce profits that accrue to the same person.
(5) Pour l'application du présent article, la valeur de la production d'une mine au cours d'un exercice est calculée selon la formule suivante : A + B - C + D + E + F + G + H - I où :