Article L214-190-2 of the French Monetary and Financial Code
A société de financement spécialisé is a specialised finance company incorporated as a société anonyme or a société par actions simplifiée. The company shall indicate its status as a specialised finance company on all deeds and documents intended for third parties. Articles L. 214-177 to L. 214-179 apply to specialised finance companies. For the preparation of their annual accounts, specialised finance companies are not subject to articles L. 123-12 to…