Article R214-212 of the French Monetary and Financial Code
The assets of a fonds commun de placement d’entreprise governed by articles L. 214-164 and L. 214-165 may include shares in sociétés anonymes à responsabilité limitée issued by companies governed by law no. 47-1775 of 10 September 1947 on the status of cooperation and shares in mutual or cooperative banks, without prejudice to the special rules applicable to these entities, when the fund is subscribed by employees of these companies…