Annual reports
 11. (1) The administrator of a participating pension plan shall cause the plan to be reviewed and shall submit to the Superintendent on or before September 30 in each year, beginning in 2007 and ending in 2015, an annual report with a valuation date of December 31 of the preceding year.  O. Reg. 99/06, s. 11 (1). (2) If the plan has not been amended before the valuation date to provide benefit improvements and if it has not been wound up in whole or in part on or before the valuation date, the annual report must set out, (a) the information described in subsections 14 (7) and (8) of the General Regulation, determined using actuarial methods that are consistent with those used in the initial report for the plan; (b) the adjusted solvency deficiency and the aggregate amount of the adjusted solvency deficiency for each of the participating pension plans; and (c) the amount of the payment to the plan required by section 5 or 6, as the case may be, and to each of the other participating pension plans for the year.  O. Reg. 99/06, s. 11 (2). (3) The annual report must set out the following information: 1. All gains and losses to the pension plan during the period since the valuation date of the preceding report that result from the difference between the actual experience and the experience expected by the actuarial assumptions on which the preceding report was based. 2. All gains and losses to the pension plan during the period since the valuation date of the preceding report that result from changes in actuarial assumptions since the preceding report.  O. Reg. 99/06, s. 11 (3). (4) If the plan has been amended before the valuation date to provide benefit improvements, the annual report must set out the information described in subsection (2) and it must also include a separate schedule setting out all of the information that is described in subsections 14 (7) and (8) of the General Regulation and that has been set out in an earlier report submitted under this section or section 14 of this Regulation with respect to the benefit improvements, but updated to the current valuation date.  O. Reg. 99/06, s. 11 (4). (5) If the plan has been wound up in whole or in part before the valuation date, the annual report must set out the information described in subsection (2), and it must also include a separate schedule setting out all of the information that is described in subsections 14 (7) and (8) of the General Regulation with respect to wind up benefits that have been set out in an earlier report submitted under section 70 of the Act, but updated to the current valuation date.  O. Reg. 99/06, s. 11 (5). (6) If the annual report includes a schedule respecting benefit improvements or respecting wind up benefits, the following rules apply: 1. The assets and liabilities of the plan in respect of any benefit improvements and wind up benefits must be determined and disclosed separately from the assets and liabilities of the plan that are in respect of the original benefits. 2. The normal cost in respect of the benefit improvements must be disclosed separately from the normal cost of the plan that is not in respect of the benefit improvements; and the normal cost must be determined in a manner that is consistent with the determination made in the interim report filed with respect to the benefit improvements. 3. The going concern unfunded liabilities and solvency deficiencies, if any, in respect of the benefit improvements and wind up benefits at the valuation date must be determined in accordance with the General Regulation with reference to, i. the assets and liabilities determined under paragraph 1, and ii. each of the schedules about benefit improvements or wind up benefits, as the case may be, that was included in the most recent report submitted under this Regulation. 4. The going concern unfunded liabilities or solvency deficiencies, if any, determined under paragraph 3 must be liquidated in accordance with the General Regulation.  O. Reg. 99/06, s. 11 (6).