The regional mutuals and the associations constitute a special category of commercial companies governed by this section and by the non-contradictory provisions of law no. 47-1775 of 10 September 1947 on the status of cooperative societies, by the provisions of the Commercial Code relating to variable capital companies, by articles L. 231-1 to L. 231-8 and by 2° of article L. 238-3 of the Commercial Code. The Regional Mutuals and, where applicable, the Associations are also governed by the provisions of this Code applicable to credit institutions. Their articles of association must comply with standard articles of association approved under conditions determined by the decree provided for in article L. 512-84.