42. The statement referred to in section 113 of the Act must
(1) not include a reference to section 60 of the Act;
(2) indicate the most recent degree of solvency, determined in accordance with the second paragraph of section 22 as at the date the statement is prepared;
(3) indicate the amount of the pension and the value of the benefits determined by taking into consideration the degree of solvency of the plan referred to in subparagraph 2;
(4) indicate the amount of the pension that would apply had the benefits target been reached and the value of that pension.
Where the statement is for a member referred to in section 18, the statement must mention the right to transfer provided for under that section.
The statement must also mention that, should the member leave his benefits in the plan, the benefits and their value could continue to vary according to the financial situation of the pension plan.
Furthermore, the statement must mention that the degree of solvency that applies in the case of the payment of benefits in full is the one determined in accordance with section 22.