36.Where an actuarial valuation determines the maximum amount of surplus assets that may be appropriated to the payment of employer contributions, the report must contain the following information:
(1) the maximum amount of surplus assets that may be appropriated to the payment of employer contributions until the date of the end of the fiscal year that follows the date of the actuarial valuation;
(2) the certification of the actuary required by the fourth paragraph of section 146.3.4 of the Act as replaced by section 24;
(3) the estimated amount of technical gains or losses and the estimated amount of the transfer provided for in the first paragraph of section 13 or the first paragraph of section 15, for the purposes of the complete actuarial valuation referred to in the fourth paragraph of section 146.3.4 of the Act as replaced by section 24;
(4) unless the actuarial valuation is also covered by section 35, the certification of the actuary certifying that, on a funding basis, the value of the plan’s obligations was estimated using the same actuarial assumptions and methods as those used during the most recent actuarial valuation of the plan;
(5) the actuarial assumptions and methods used to estimate the value of the obligations of the plan on a solvency basis at the date of the valuation.