The participating and parent undertakings referred to respectively in the second and third paragraphs of Article L. 356-2 may decide to publish in the report referred to in Article L. 356-23 any information or explanations relating to their solvency and financial situation which are not already required to be published pursuant to Articles L. 356-23, R. 356-55 to R. 356-57, under conditions which are specified by Article 298 of Commission Delegated Regulation (EU) No 2015/35 of 10 October 2014.