Subsection 1: Accounting rules.

Articles L. 123-12 to L. 123-14, the first paragraph of article L. 123-15 and articles L. 123-17 to L. 123-22 of the French Commercial Code as well as article R. 123-181, the second paragraph of article R. 123-186, the first paragraph of article R. 123-187 and R. 123-189 of the French Commercial Code are applicable to the Banque de France, subject to the exceptions provided for in articles R. 143-6…

The mandatory accounting and valuation rules adopted for the preparation of the consolidated balance sheet of the European System of Central Banks in accordance with Article 26 of the Protocol annexed to the Treaty establishing the European Community on the Statute of the European System of Central Banks and of the European Central Bank shall apply to the preparation of the annual accounts of the Banque de France in respect…

The provisions of this sub-section apply to the accounting of State foreign exchange reserves in gold and foreign currencies insofar as they do not conflict with the rules set out in the agreement referred to in the first paragraph of Article L. 141-2.