Annual reports, participating Ontario pension plans
 31. (1) The administrator of a participating Ontario pension plan shall cause the pension plan to be reviewed annually and a report prepared with a valuation date of December 31, beginning in 2013.  O. Reg. 196/11, s. 31 (1); O. Reg. 105/14, s. 19 (1). (2) The annual report must be filed no later than June 30 of the following year.  O. Reg. 196/11, s. 31 (2). (3) Every annual report must contain the following information: 1. Going concern valuation: The information required by subsection 14 (7) or (8.0.2) of the General Regulation, as applicable. 2. Solvency valuation: The information required by subsection 14 (8) or (8.0.4) of the General Regulation, as applicable. 2.1 Other funding information: The information required by subsections 14 (8.0.5) and (8.0.6) of the General Regulation. 3. Adjusted solvency metrics:  The amount of the adjusted solvency assets, the adjusted solvency deficiency and the adjusted solvency ratio of the pension plan as of the valuation date. 4. Aggregate solvency metrics:  The aggregate solvency ratio of all of the participating pension plans as of the valuation date. 5. Target solvency metrics:  The target aggregate solvency ratios of all of the participating pension plans for each year from 2011 to 2019, the target minimum aggregate solvency ratios for all of the participating pension plans for each year from 2015 to 2019 and the target solvency ratios of the particular pension plan for each year from 2015 to 2019. 6. Basic amortization contributions under section 7 or 8, as the case may be: i. The sum of all annual basic amortization contributions that must be made to all participating pension plans for the 12-month period that begins on July 1 of the year after the valuation date. ii. The amount of the basic amortization contributions to be made to the particular pension plan during the same 12-month period. 7. Adjustment to basic amortization contribution under section 7.1: i The sum of all contributions, if any, made to all participating pension plans under section 7.1 during 2013 or 2014, as the case may be. ii. The amount of the contributions made to the particular pension plan under section 7.1 during 2013 or 2014, as the case may be. 8. Supplemental contributions under section 9 (for valuation dates from December 31, 2015 to December 31, 2018): i. The sum of all supplemental contributions described in section 9 to be made, if any, in each of the three years after the valuation date to all participating pension plans. ii. The amount of the supplemental contributions described in section 9 to be made, if any, for the year after the valuation date to the particular pension plan. iii. The amount of the additional plan assets, if any, that would be needed to raise the particular pension plan’s adjusted solvency ratio so that it equals its target solvency ratio, both determined as of the valuation date. iv. The amount of transfer deficiencies that were transferred from the plan during the year, as determined under paragraph 2 of subsection 9 (13). v. The amount of payments made from the plan during the year for unfunded benefits as determined under subsection 9 (13). vi. The amount of payments made from the plan during the year for pensions. 9. Supplemental contributions under section 9 (for a valuation date December 31, 2019): i. The information required in paragraph 8. ii. The amount of the supplemental contributions described in section 9 to be made, if any, in each of the three years after the valuation date to the particular pension plan. 10. Special contributions re reduction of pulp and paper production capacity before April 15, 2014: i. The sum of all special contributions described in section 11 to be made, if any, in each of the four years after the valuation date to the participating pension plans. ii. The amount of the special contributions described in section 11 to be made, if any, for the year after the valuation date to the particular pension plan. iii. The sum of all special contributions described in section 11 made in any year prior to the valuation date. 11. Special payments for benefit improvements:  The amount of any special payment described in section 13 to be made not more than 30 days after the filing of the annual report in order to fund benefit improvements. 12. Voluntary contributions:  The amount of any voluntary contributions as described in section 14 made to all participating pension plans during the year and the amount of the voluntary contribution made to the particular pension plan. 12.1 Deferral of additional contribution under section 16: i. The sum of all payments required to liquidate the amount of the additional contribution that must be made to all participating Ontario pension plans under subsection 16 (3). ii. The payments required to liquidate the amount of the additional contribution that must be made to the particular pension plan under subsection 16 (3). 12.2 Deferral of contributions for corrective measures under section 17: i. The sum of all payments required to liquidate the amount of the contribution that must be made to all Ontario pension plans under subsections 17 (3), (5) and (7) respectively. ii. The payments required to liquidate the amount of the contribution that must be made to the particular pension plan under subsections 17 (3), (5) and (7) respectively. 13. Contributions to fund transfer deficiencies (for a valuation date of December 31, 2015 or later):  The amount of any contributions to be made in each year after December 31, 2020 that are referred to in paragraph 4 of subsection 20 (2) in order to fund transfer deficiencies. 14. Guarantee Fund, ratio to calculate guaranteed benefits:  The solvency ratio of the particular pension plan as of December 31, 2010.  O. Reg. 196/11, s. 31 (3); O. Reg. 71/12, s. 2; O. Reg. 105/14, s. 19 (2-4); O. Reg. 464/16, s. 5; O. Reg. 251/18, s. 6.