Tax regime of interest rate and currency swaps entered into by -banking establishments (Article 30 of the amended Finance Law for 1991 n° 91-1323 of 30 December 1991, Article 9 of the Law n° 96-314 of 12 April 1996 setting forth certain economic and financial provisions, Article 37 of the Law n° 98-546 of 2 July 1998 setting forth certain economic and financial provisions).