61. The part of the report related to a partial actuarial valuation referred to in subparagraph 4 of the first paragraph of section 118 of the Act that concerns the subsequent component must in addition contain the following information:1° the amount of the special improvement payment;
2° the special improvement payment method with, where applicable, the amount of surplus assets used;
3° the special improvement payment, paid either by the employer, active members, or both;
4° the rules concerning the deferment of contributions provided for in the funding policy.