Article R513-27 of the French Insurance Code
No later than 31 July each year, the association shall send the report referred to in II of Article L. 513-5 to the Autorité de contrôle prudentiel et de résolution. This report contains a copy of the balance sheet and profit and loss account for the association’s last financial year. In particular, it describes, for the previous calendar year, the activity of its members on the basis of the data…