Article R214-126 of the French Monetary and Financial Code
I. – The auditor’s report on the merger or demerger of an undertaking for collective investment in real estate is made available to the holders or shareholders of the undertaking for collective investment in real estate at least eight days before the date of the general meeting of the open-ended real estate investment company (société de placement à prépondérance immobilière à capital variable) called to vote on the transaction or,…