any person authorized within the meaning of Directive 84/253/EEC13, performing in an insurance undertaking the task described in Article 51 of Directive 78/660/EEC14, Article 37 of Directive 83/349/EEC or Article 31 of Directive 85/611/EEC or any other statutory task, shall have a duty to report promptly to the competent authorities any fact or decision concerning that undertaking of which he has become aware while carrying out that task which is liable to:

• constitute a material breach of the laws, regulations or administrative provisions which lay down the conditions governing authorization or which specifically govern pursuit of the activities of insurance undertaking, or

• affect the continuous functioning of the insurance undertaking, or

• lead to refusal to certify the accounts or to the expression of reservations;

that person shall likewise have a duty to report any facts and decisions of which he becomes aware in the course of carrying out a task as described in (a) in an undertaking having close links resulting from a control relationship with the insurance undertaking within which he is carrying out the abovementioned task.