Book III: Companies

The report on the solvency and financial situation referred to in Article L. 385-7 is approved by the Board of Directors or the Supervisory Board. It contains the following information, either in full or by direct and precise reference to information which is equivalent, both in nature and scope, to that published pursuant to other legislative or regulatory provisions: 1° A description of the business and results of the supplementary…

I. – Articles R. 355-9 and R. 355-12 are applicable to supplementary occupational pension funds. For the application of these provisions : 1° The following should be understood: “supplementary occupational pension funds” where “insurance or reinsurance undertakings” are mentioned; 2° The reference to Article L. 355-5 is replaced by the reference to Article L. 385-7 and the reference to Article R. 355-7 is replaced by the reference to Article R….

Major events, within the meaning of Article L. 385-7, are at least those which have one of the following characteristics: a) When a deviation from the guarantee fund is observed and the Autorité de contrôle prudentiel et de résolution is not provided with a short-term financing plan as referred to in Article L. 385-8 within one month of the date on which the deviation was observed. In this case, the…

Supplementary occupational pension funds may decide to publish in the report on their solvency and financial position referred to in Article L. 385-7 any information or explanations relating to their solvency and financial position other than those already required to be published pursuant to Articles L. 385-7 and R. 385-18 to R. 385-20, under the conditions specified by Article 298 of Commission Delegated Regulation (EU) 2015/35 of 10 October 2014…