The report referred to in the last paragraph of Article L. 143-2-2 is sent to the Autorité de contrôle prudentiel et de résolution.
The insurance undertaking or supplementary occupational pension fund may decide to provide the report referred to in the previous paragraph to policyholders, members and beneficiaries on request, or to publish it on its website, provided that it is specifically mentioned in the annual information sent to members.
The report may also be included in the report on the solvency and financial situation of the insurance undertaking or supplementary occupational pension fund, if this report is supplemented by a section describing the investment policy.