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Article R214-120 of the French Monetary and Financial Code

November 6, 2023

An undertaking for collective real estate investment whose information document for subscribers provided for in III of Article L. 214-35 stipulates that the undertaking is reserved for no more than twenty unit or share holders or for a category of investors whose characteristics are defined in the general regulations of the Autorité des marchés financiers in accordance with the fifth paragraph of Article L. 214-73 may, in accordance with Article…

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Article R214-121 of the French Monetary and Financial Code

November 6, 2023

When applying the 20% ratio mentioned in article R. 214-86 to the undertakings for collective real estate investment mentioned in article R. 214-120, account is also taken, for the application of III of article R. 214-87 , of buildings constructed, rented or offered for rent, held directly by the undertakings mentioned in 5° of I of article L. 214-36, in proportion to the direct or indirect holdings of the undertaking…

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Article R214-122 of the French Monetary and Financial Code

November 6, 2023

I. – An undertaking for collective real estate investment resulting from the conversion or demerger of a société civile de placement immobilier may derogate from the provisions of article R. 214-86. When this derogation is used, the information document for subscribers provided for in III of article L. 214-35 must mention this fact. II. – When an undertaking mentioned in I merges with another société civile de placement immobilier, with…

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Article R214-123 of the French Monetary and Financial Code

November 6, 2023

The annual management report of an undertaking for collective investment in transferable securities, referred to in the third paragraph of Article L. 214-50, includes the following information: 1° A summary of the management objective of the undertaking ; 2° A description of developments on the property and financial markets during the financial year; 3° An annotated description of significant events during the financial year; 4° Figures and comments on the…

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Article D214-124 of the French Monetary and Financial Code

November 6, 2023

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…

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Article R214-125 of the French Monetary and Financial Code

November 6, 2023

The annual accounts referred to in Article L. 214-50 shall be made available to the Statutory Auditor within forty-five days of the end of the financial year. The management report referred to in article L. 214-50 must be made available to the Statutory Auditor within seventy-five days of the end of the financial year.

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Article R214-126 of the French Monetary and Financial Code

November 6, 2023

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,…

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Article R214-128 of the French Monetary and Financial Code

November 6, 2023

The summary report on the performance of the external valuation experts mentioned in article L. 214-55 is made available to unitholders or shareholders who request it, within forty-five days of the publication of the annual report of the undertaking for collective investment in transferable securities. Where a unit-holder or shareholder requests to receive the report on paper, the cost of sending it by post may be charged to the unit-holder…

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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396

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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396

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