86. Every year, the Conseil de gestion shall cause to be prepared an actuarial valuation on the operation of this Act and on the state of the plan’s account. The report made after the valuation shall include, in particular, for each of the five subsequent years, an estimate of the plan’s revenue and expenditures and a study of the long-term effects thereof on the accumulation of the reserve.
An actuarial valuation prepared under the first paragraph shall describe the situation of the plan as of 31 December of a year; the report made after the valuation must be available before the end of the following year.
The report must be prepared by an actuary who is a fellow of the Canadian Institute of Actuaries or enjoys a status considered equivalent by that Institute.
The report shall be transmitted to the Minister, who shall table it in the National Assembly.