I. – An undertaking for collective real estate investment may change its currency unit from one financial year to another. This change may only be made on the opening date of a financial year. The information document provided for in III of article L. 214-35 specifies the cases in which and the conditions under which such a change of currency unit may be made.
II. – When each share of a société de placement à prépondérance immobilière à capital variable (open-ended real estate investment company) or each unit of a fonds de placement immobilier (real estate investment fund) is subscribed or redeemed, the adjustment accounts mentioned in articles L. 214-69 and L. 214-81 are increased or decreased by an amount equal to the share of the distributable sums included in the net asset value of the company or fund mentioned in articles L. 214-62 and L. 214-71 respectively, so as to respect the equality of the shareholders of the company and the unit-holders of the fund.
III. – The management fees and other fees and charges mentioned in 3° of article L. 214-51 are mainly fees and charges relating to the operation and general purpose of undertakings for collective real estate investment that cannot be directly allocated to a particular category of assets.
These costs and expenses are allocated to the income from the different categories of assets mentioned in I of article L. 214-36 of the open-ended real estate investment company or real estate investment trust, in proportion to the average value of each of these categories of assets at 30 June and 31 December of the previous financial year.
IV. – When a transaction for the acquisition of an asset by an undertaking for collective real estate investment is unsuccessful, the costs and expenses incurred in connection with this transaction are allocated to the income of the asset category referred to in I of article L. 214-36 to which the asset to be acquired would have belonged if the transaction had been completed.