Article 37 1.

the name of the IORP, the Member State in which the IORP is registered or authorised and the name of its competent authority;

the rights and obligations of the parties involved in the pension scheme;

information on the investment profile;

the nature of financial risks borne by the members and beneficiaries;

the conditions regarding full or partial guarantees under the pension scheme or of a given level of benefits or, where no guarantee is provided under the pension scheme, a statement to that effect;

the mechanisms protecting accrued entitlements or the benefit reduction mechanisms, if any;

where members bear investment risk or can take investment decisions, information on the past performance of investments related to the pension scheme for a minimum of five years, or for all the years that the scheme has been operating where this is less than five years;

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

the options available to members and beneficiaries in receiving their retirement benefits;

in case a member has the right to transfer pension rights, further information about the arrangements relating to such a transfer.