Article 242 ter E of the French General Tax Code
Account keepers of transactions in financial futures instruments mentioned in 8° of I of article 35, in 5° of 2 of Article 92 and article 150 ter or, in the absence of an account keeper, the persons contracting these financial contracts mention on the declaration provided for in article 242 ter the identity and address of their clients or co-contractors and the amount of profits and losses made by the…