The information at group level sent to the Autorité de contrôle prudentiel et de résolution pursuant to II of Article L. 356-21 must be approved in advance:
a) For the report on the solvency and financial situation, by the bodies mentioned in the first paragraph of Article R. 356-55 ;
b) For the regular report to the supervisor, by the board of directors or the supervisory board of the participating or parent undertaking referred to in the second or third paragraph of Article L. 356-2 respectively;
c) For the annual and quarterly quantitative statements, by the managing director or the management board of the same undertaking;
d) For the report to the supervisory authority on the internal assessment of risks and solvency, by the board of directors or the supervisory board of the same undertaking.
The statements submitted periodically to the Autorité de contrôle prudentiel et de résolution, other than those defined in the preceding paragraphs and which the Autorité determines in accordance with the first paragraph of Article L. 612-24 of the Monetary and Financial Code, are approved in advance by the Chief Executive Officer or the Management Board of the participating or parent undertaking mentioned respectively in the second or third paragraph of Article L. 356-2.
The requirements in terms of content, timeframe and procedures for transmitting the information mentioned in Article L. 356-21 are specified in Articles 290 to 297, 300, 301, 303 and 304 to 314 of Commission Delegated Regulation (EU) No 2015/35 of 10 October 2014.