4.2. Where the provision for adverse deviation is calculated, the report must contain the following information:(1) its amount, with an indication of the shares attributable to elements “R” and “S” of section 60.3;
(2) the amount of elements “R” and “S” of section 60.3 and the amount of element “D” determined in accordance with section 60.4;
(3) element dR of section 60.4 and the actuarial assumptions and methods used to determine the element;
(4) the amount determined in accordance with paragraph 1 of element “V” of section 60.4 and element “dM” of that section;
(5) the maximum amount of surplus assets that may be appropriated to the payment of employer contributions, determined in accordance with section 146.3.4 of the Act;
(6) the maximum amount of the reduction to which the pension committee may agree under section 15.0.0.5;
(7) the maximum amount of the reduction to which the pension committee may agree under the first paragraph of section 15.0.0.6, specifying that the amount is established on the assumption that the surplus assets of the plan will be in no way appropriated to the payment of employer contributions.