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.