Article L214-55 of the French Monetary and Financial Code
Under the conditions laid down by the General Regulations of the Autorité des marchés financiers, the buildings, real rights and rights held as lessee relating to leasing contracts concerning such property held directly or indirectly by the real estate investment trust and by the companies mentioned in 2° and 3° of I of article L. 214-36 are valued by two external valuation experts who act independently of each other. They…