5.1. Where the provision for adverse deviation is calculated on the basis of estimates authorized by section 60.5, 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;
(3) the maximum amount of surplus assets that may be appropriated to the payment of employer contributions;
(4) the maximum amount of the reduction to which the pension committee may agree under section 15.0.0.5;
(5) 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;
(6) a certification of the actuary certifying that, should complete actuarial valuation be carried out, the resulting amounts would be at least equal to those indicated in paragraphs 3 to 5.