35. The first part of the annual statement referred to in section 112 of the Act and sent to an active member who has already made optional ancillary contributions shall contain, in addition to the information required by the Regulation respecting supplemental pension plans (chapter R-15.1, r. 6), the following information:
(1) the optional ancillary contributions recorded separately to the account of the member in the course of the fiscal year as well as the accumulated total, from his joining the plan, of the said contributions with interest at the end of the said fiscal year;
(2) where the member has already exercised options as to optional ancillary benefits, the nature of the benefits chosen;
(3) where the circumstances warrant and at least once every 3 years, the excess optional ancillary contributions at the ending date of the fiscal year, determined taking into account the options exercised with respect to the pension benefits referred to in paragraph 2 and, where the member did not exercise any option with respect to optional ancillary benefits, by supposing that the member ceased to be an active member, that he exercised his transfer right on that date and that the optional ancillary contributions were converted at the optimum value of the options available under the plan.