34. Where the provision for adverse deviation is calculated on the basis of estimates authorized by section 60.5 of the Regulation respecting supplemental pension plans (chapter R-15.1, r. 6), the report must contain the following information:(1) the amount;
(2) a certification of the actuary certifying that a complete actuarial valuation of the plan carried out at the valuation date would have established an amount for the provision for adverse deviation equal to or less than the amount indicated in paragraph 1.