Submission to the supervisory authority

(1) Insurance undertakings must submit to the supervisory authority, without delay in each case, the annual financial statements and the management report drawn up by the statutory representatives, and later the adopted versions. Insurance undertakings that prepare consolidated financial statements or a consolidated management report must submit these documents to the supervisory authority without delay.
(2) Insurance undertakings must submit to the supervisory authority, without delay in each case, the audited solvency and financial condition report and the audit report on the solvency and financial condition report (section 35(2)).
(3) In the financial year following the year reported on, insurance undertakings must send the annual financial statements and the management report to every policyholder upon request.
(4) The provisions of subsections (1) and (3) also apply to separate financial statements under section 325(2a) of the Commercial Code.
(5) The management board must submit to the supervisory authority a copy of the auditor's report, together with its own remarks and those of the supervisory board, without delay after adoption. The supervisory authority may discuss the report with the auditor and, if necessary, arrange for supplements to the audit and the report at the insurance undertaking's expense.
(6) Subsection (4) does not apply to the undertakings named in section 36(2).