This section is intended for pension institutions as well as for professionals in the supplementary pension sector (company auditors, appointed actuaries, internal auditors, compliance officers, lawyers, consultants, etc.). The objective is to contribute to greater predictability in the actions of the FSMA in the area of supervision of voluntary supplementary pensions for the self-employed by informing the sector of the FSMA’s expectations in the context of its supervision. The opinions published in this section are the foundation for the supervision conducted by the FSMA of voluntary supplmenetary pensions for the self-employed, and may play a role in the measures it takes and the sanctions it imposes. This section brings together the decisions of the Management Committee of the FSMA that relate to the FSMA’s interpretation of the Law on Supplementary Pensions for the Self-Employed and its implementing decrees. In its decisions, the Management Committee of the FSMA takes account of the legislation in force, the various interpretations of that legislation, where applicable, and of any elements that may be useful for the Management Committee’s assessment. The decisions are taken without prejudice to any competent courts or the decisions they may take. It is possible that the FSMA may in the future review an opinion it adopted in the past, in the light of case law, interpretations or other specific elements. Amendments to the legislation or regulations in force may also prompt the FSMA to revise its opinions. As from 1 January 2016, we will regularly add to this section the decisions of the Management Committee that may be relevant for professionals in this area. This section does not, of course, comprise an exhaustive list of all decisions of the Management Committee relating to the supervision of Voluntary Supplementary Pensions for the Self-Employed.