The guarantee may cover the risk of non-payment of sums owed by French companies:
a) French or foreign credit institutions, insurance companies or finance companies in respect of sureties, guarantees or counter-guarantees issued by them under contracts directly or indirectly contributing to export transactions ;
b) To French or foreign credit institutions or finance companies in respect of contracts contributing directly or indirectly to credit transactions granted for the financing or pre-financing of contracts contributing directly or indirectly to export transactions.