(i) For active members, five year age/service groups in matrix form showing numbers of members and average compensation.
(ii) For retired members, five year age/service at retirement groups in matrix form showing number of members, average final average salary, and average annual pension.
(iii) For active members, number of members and total salary by tier. 2. For inactive employees, five year age/service groups in matrix form showing number of members and average last compensation. 3. Any other information needed to fully and fairly disclose the actuarial position of the plan. 4. A reconciliation to the prior year of the number of all members (active, inactive and retired), broken down by ERS and PFRS. e. Special interest, if any, shall be credited annually in the same manner as regular interest pursuant to subdivision i of section thirteen of this article to the individual annuity savings accounts of persons who are members as of the close of the fiscal year. f. The records of the retirement system shall be open to public inspection. g. The comptroller shall adopt and amend pursuant to this article only such rules and regulations as he determines to be for the best interests of the retirement system and its members.
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