4.3. With respect to the portion of the plan’s actuarial valuation performed on a funding basis, the report must contain the following information:
(1) the value of the plan’s assets, the value of the liabilities determined without reference to any amendment to the plan considered for the first time at the valuation date and the actuarial assumptions and methods used to determine those values;
(2) the value of the plan’s liabilities distributed among the group of active members of the plan, the group of non-active members to whom no pension is paid and the group of the other non-active members and beneficiaries, and the actuarial assumptions and methods used to determine the value;
(3) the amount established in accordance with the first paragraph of section 135 of the Act.