94.In a case of failure to produce the report required under section 4 and the amended report provided for in section 93, fees equal to 20% of the fees calculated in the manner prescribed by section 13.0.1 of the Regulation respecting supplemental pension plans (chapter R-15.1, r . 6), taking into account the number of members and beneficiaries indicated in the annual information return for the last fiscal year of the plan ended on the date of the actuarial valuation, must be paid to Retraite Québec for each full month of delay, up to the amount of those fees.