Once a year, the City shall provide a good faith operating gain and loss statement for:each self-insured health benefit plan; each insured health benefit plan; and any other plan offered by the City under the Program. The gain and loss statement required under subsection (a) of this section shall be:provided following the close of each plan year; provided on or before May 30; consistent with the GAAP adopted under the rules of GASB; and provided to the exclusive employee organizations, MAPS, retirees and their consultant. The gain and loss statement required under subsection (a) of this section shall account for all premium equivalents of the plan for the benefit year, as compared to expenditures for the plan, which include:estimated incurred claims; premiums paid; administrative fees; network fees; any other fees; and any taxes. If requested by the exclusive employee organizations, MAPS, and retirees, the City shall provide the documents, information, and data considered to prepare the gains and losses statement required under subsection (a) of this section to:exclusive employee organizations; MAPS; retirees; and their consultant. To the extent that such information is collected in the ordinary course of business, the supporting materials shall include separate disclosures of revenues, claims, and expenses for:exclusive employee organizations; MAPS; retirees; and their consultant.