R-15.1, r. 6.2 - General Regulation respecting supplemental pension plans
11. Each application for registration must be completed by a report which shall include:
(a) the estimated cost of pension benefits, other benefits and rights of refund in respect to current service;
(b) the rule for computing the cost of pension benefits, other benefits and rights of refund in respect of current service, for each subsequent year up to the date of the next return;
(c) the initial unfunded liability or the surplus if any;
(d) the special contributions required to liquidate the initial unfunded liability in accordance with the standards of solvency;
(e) the date of the last actuarial report;
(f) the actuarial method and assumptions used for the valuation of the plan.
R.R.Q., 1981, c. R-17, r. 1, s. 11.