Article R385-21 of the French Insurance Code
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…