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Article L355-5 of the French Insurance Code

Without prejudice to their other reporting obligations, insurance and reinsurance undertakings shall publish an annual report on their solvency and financial condition. In the event of a major event significantly affecting the relevance of the information contained in that report, insurance and reinsurance undertakings shall publish information on the nature and effects of that event.

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Article L355-6 of the French Insurance Code

Insurance and reinsurance undertakings shall put in place appropriate structures and systems to meet the requirements set out in Article L. 355-5. Pursuant to the provisions of Article L. 354-1, they shall draw up written policies guaranteeing that the information published in accordance with Article L. 355-5 complies with the requirements of this Title at all times.

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