R-15.1, r. 6.2 - General Regulation respecting supplemental pension plans
17. Within 6 months of the end of each fiscal year, the administrator of an uninsured plan shall submit to the Board:
(a) a detailed list of investments by class with an indication of their book value and their market value;
(b) financial statements audited by an accountant.
The financial statements shall be prepared on an accrual basis and shall show in particular for the year in question:
i. the amount of the employer’s contribution for current service;
ii. the total amount of all the special contributions;
iii. the total amount of employees’ contributions; and
iv. the total amount of voluntary additional contributions.
R.R.Q., 1981, c. R-17, r. 1, s. 17; O.C. 354-85, s. 1.