Chapter II: Regulation of investments and other assets

For the undertakings referred to in Article L. 310-3-2, the provisions of this chapter, and in particular Article R. 332-1-1 and Articles R. 332-3 and R. 332-3-1 , apply separately to each portfolio of securities and investments which are recorded separately in the accounts, in accordance with Article R. 342-1.

As part of the auxiliary accounting operations referred to in article R. 342-1, the undertaking referred to in article L. 310-3-2 may only enter into contracts constituting forward financial instruments within the meaning ofarticle L. 211-1 of the Monetary and Financial Code in the cases and under the conditions provided for in articles R. 332-45 to R. 332-58 of this Code and on condition that the sole purpose of these…