Without prejudice to their other information obligations, supplementary occupational pension funds shall publish an annual report on their solvency and financial situation. In the event of a major event significantly affecting the relevance of the information contained in this report, the funds shall publish information on the nature and effects of this event.
Supplementary occupational pension funds shall put in place appropriate structures and systems to meet the requirements set out in the previous paragraph. In application of Article L. 354-1, they shall draw up written policies guaranteeing that the information published complies with the requirements of this chapter at all times.