299. The accounts are closed at the end of the fiscal year and, during the ensuing two months, the board of directors shall prepare the annual report which must, in particular, exhibit:(a) the names and addresses of the directors;
(a.1) the number of shareholders or members or, in the case of a professional order, the number of insured members;
(b) the balance sheet, the income statement and the statement of retained earnings;
(c) the report of the auditor;
(d) the actuary’s certificate referred to in section 298.15;
(d.1) a list of the transfers made out of participating fund surpluses;
(e) the other information required by the regulations.