California Public Utilities Code
An operator that has a private pension plan shall be eligible for allocations under this article, on and after July 1, 1976, only if the operator reports in its financial statements, at least annually, all of the following:
(a) The actuarially determined amount of pension liability.
(b) The amount of cash funds set aside and invested to meet the pension liability.
(c) The amount of any deficit in the pension fund.
(d) The financial plan adopted to eliminate the deficit in the pension fund.