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Article L214-17-3 of the French Monetary and Financial Code

Notwithstanding the provisions of the first paragraph of Article L. 123-22 of the Commercial Code, the accounts of a UCITS may be kept in any currency, in accordance with the procedures laid down by decree.

Original in French 🇫🇷
Article L214-17-3
Par dérogation aux dispositions du premier alinéa de l’article L. 123-22 du code de commerce, la comptabilité d’un OPCVM peut être tenue en toute unité monétaire, selon des modalités fixées par décret.

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