(d)

Directive (EU) 2016/2341 of the European Parliament and of the Council of 14 December 2016 on the activities and supervision of institutions for occupational retirement provision (IORPs) (recast) (Text with EEA relevance) · European Union

lay down which documents are necessary for the purposes of supervision, including: internal interim reports; actuarial valuations and detailed assumptions; asset-liability studies; evidence of consistency with the investment-policy principles; evidence that contributions have been paid in as planned; reports by the persons responsible for auditing the annual accounts referred to in Article 29;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.