### R-15.1, r. 1.01 - Regulation respecting the funding of certain Gesca Ltée and La Presse, ltée pension plans

17. With respect to the past component of a pension plan, the actuarial valuation report shall contain
(1)  the information and statements of the actuary provided for in the section of the Canadian Institute of Actuaries’ Standards of Practice to which section 4 of the Regulation respecting supplemental pension plans (chapter R-15.1, r. 6) refers and the information provided for in paragraphs 1 to 5 of that section;
(2)  the information provided for under section 4.1 of that regulation, the value of the component’s assets and liabilities and the value of the portion of the liabilities related to the indexation of pensions, determined without reference to section 6;
(3)  the information required under section 4.3 of that regulation;
(4)  the information required under paragraphs 1, 2, 4 and 5 of section 4.4 of that regulation;
(5)  the information required under paragraphs 1 and 3 of section 4.5 of that regulation;
(6)  the information required under paragraphs 4, 5 and 6 of section 4.6 of that regulation;
(7)  the amount of the discounted projected indexation deficiency, the calculations pertaining to its determination and the monthly payments related to amortization payments to be made until 31 December 2026;
(8)  the amount representing yield and the calculations pertaining to its determination.
Should the actuarial valuation report be transmitted to Retraite Québec without taking into account the information required under the first paragraph, the report shall be amended or replaced.
O.C. 42-2014, s. 17.
17. With respect to the past component of a pension plan, the actuarial valuation report shall contain
(1)  the information and statements of the actuary provided for in the section of the Canadian Institute of Actuaries’ Standards of Practice to which section 4 of the Regulation respecting supplemental pension plans (chapter R-15.1, r. 6) refers and the information provided for in paragraphs 1 to 5 of that section;
(2)  the information provided for under section 4.1 of that regulation, the value of the component’s assets and liabilities and the value of the portion of the liabilities related to the indexation of pensions, determined without reference to section 6;
(3)  the information required under section 4.3 of that regulation;
(4)  the information required under paragraphs 1, 2, 4 and 5 of section 4.4 of that regulation;
(5)  the information required under paragraphs 1 and 3 of section 4.5 of that regulation;
(6)  the information required under paragraphs 4, 5 and 6 of section 4.6 of that regulation;
(7)  the amount of the discounted projected indexation deficiency, the calculations pertaining to its determination and the monthly payments related to amortization payments to be made until 31 December 2026;
(8)  the amount representing yield and the calculations pertaining to its determination.
Should the actuarial valuation report be transmitted to the Régie without taking into account the information required under the first paragraph, the report shall be amended or replaced.
O.C. 42-2014, s. 17.