Chapter III: Supplementary occupational pension contracts

The notice referred to in the first paragraph of article L. 143-2-2 contains the following information

1° The name, country of origin and name of the authority responsible for supervising the supplementary occupational pension fund, the institution for occupational retirement provision or the insurance company guaranteeing the contract;

2° The corporate name and contact details of the subscriber;

3° The essential terms of the contract, in particular the guarantees offered to members and the procedures for converting rights into retirement benefits;

4° The conditions under which the contract may be amended and the consequences of failure to comply with these conditions;

5° Information on the investment profile;

6° The nature of the financial risks taken by members and beneficiaries;

7° A description of the guarantees offered by the contract to members, without omitting the limits of the guarantees offered and the elements not guaranteed;

8° The level of benefits or, where no guarantees are provided under the pension scheme, a statement to that effect as well as the method of evaluating the amount of benefits before they are paid;

9° The conditions under which members participate in technical and financial profits;

10° The procedures for protecting accumulated rights and for adjusting benefits, where applicable;

11° Where rights may be expressed in units of account or where members have the ability to arbitrate between funds, information on the past performance of investments linked to the pension scheme over a minimum period of five years, or over the entire period of operation of the scheme if this is less than five years;

12° The structure of costs borne by members and beneficiaries, for schemes which do not provide for a given level of benefits;

13° The options available to members and beneficiaries to obtain payment of their retirement benefits;

14° In accordance with II of Article D. 132-7, the conditions under which members have the ability to transfer their pension rights to another organisation;

15° Information on whether and how environmental, climate, social and corporate governance factors are taken into account in the investment strategy;

16° The list and means of access to additional information, in particular information on the investment vehicles and the financial situation of the organisation guaranteeing the contract.

In the case of contracts providing for certain rights to be expressed in units of account or for switches to be made to these vehicles, members are informed of all the vehicles available and, where applicable, of the default investment option and the conditions under which a given member is assigned to an investment option.