Book III: Companies

The information sent to the Autorité de contrôle prudentiel et de résolution pursuant to Article L. 355-1 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. 355-7; b) For the regular report to the supervisor, by the board of directors or the supervisory board; c) For the annual and quarterly quantitative statements, by…

Where the statements, tables or documents referred to in Article L. 355-1 are based on accounting data, the balances of the accounts used by the company must relate to them, either directly or by aggregation.

The requirements in terms of content, timeframe and procedures for transmitting the information referred to in Article L. 355-1 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.

Pursuant to the sixth paragraph of Article L. 355-1, and without prejudice to the provisions of Article R. 352-29, the Autorité de contrôle prudentiel et de résolution may limit the regular communication of information for supervisory purposes whose frequency is less than one year, when the provision of such information would represent a disproportionate burden for the undertaking given the nature, scale and complexity of the risks inherent in its…

Pursuant to the sixth paragraph of Article L. 355-1, and without prejudice to the provisions of Article L. 612-24 of the Monetary and Financial Code, the Autorité de contrôle prudentiel et de résolution may limit or exempt insurance or reinsurance undertakings from the regular provision of line-by-line information, where : a) The provision of such information would represent a disproportionate burden having regard to the nature, scale and complexity of…

In implementing the provisions of Articles R. 355-3 and R. 355-4, the Autorité de contrôle prudentiel et de résolution shall assess whether the provision of information represents a disproportionate burden on insurance or reinsurance undertakings, having regard to the nature, scale and complexity of the risks to which the undertakings are exposed, taking into account at least : a) The volume of the undertaking’s premiums, technical provisions and assets; b)…