The board of directors of the State Accident Insurance Fund Corporation shall report to the Secretary of State by March 15 of each year:
(1) The total amount of assets in the Industrial Accident Fund as of December 31 of the prior year;
(2) The reserves and surplus that are actuarially necessary according to recognized insurance principles as described in ORS 656.634 (2) and statutory accounting principles published by the National Association of Insurance Commissioners, excluding any allowance for undeclared dividends;
(3) Any funds in addition to those described in subsection (2) of this section; and
(4) The total amount of investment gain generated by the Industrial Accident Fund during the prior year ending on December 31.