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

