28. With respect to the provision for adverse deviation and the reserve, the report must contain the following information:
(1) the amount of the provision for adverse deviation, with an indication of the shares attributable to elements “R” and “S” of section 60.3 of the Regulation respecting supplemental pension plans (chapter R-15.1, r. 6);
(2) the amount of elements “R” and “S” of section 60.3 and the amount of element “D” determined in accordance with section 60.4 of that Regulation;
(3) element “dR” of that section 60.4 and the actuarial assumptions and methods used to determine it;
(4) the amount determined in accordance with paragraph 1 of element “V” of that section 60.4, and element “dM” of the same section;
(5) the maximum amount of surplus assets that may be appropriated to the payment of employer contributions, established in accordance with section 146.3.4 of the Act as replaced by section 24;
(6) if applicable, the amount transferred, at the date of the actuarial valuation, from the reserve to the general account or from the general account to the reserve, in accordance with, as the case may be, the first paragraph of section 13 or the first paragraph of section 15, and the amount of the reserve following the transfer;
(7) if applicable, the amount of the actuarial gains determined at the date of the actuarial valuation in accordance with section 14 and the amount of additional contributions, technical gains or losses and other actuarial gains forming them.