According to CS/FAR 25.107(c)(2):
(c) V2, in terms of calibrated airspeed, (...) may not be less than –
(1) (...);
(2) VR plus the speed increment attained (in accordance with CS 25.111(c)(2)) before reaching a height of 11 m (35 ft) above the take-off surface;
So how can V2 be equal to VR?