Article A332-7 of the French Insurance Code
I.-The undertakings referred to in article L. 310-3-2 are able to estimate at any time the impact on their commitments to policyholders and reinsured undertakings and on the realisable value of their assets referred to in 1° to 13° of article R. 332-2 and in article R. 332-5 , as well as their forward financial instruments, of any assumption regarding changes in interest rates and the securities, real estate and…