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Article D214-195 of the French Monetary and Financial Code

Professional undertakings for collective real estate investment may change their 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 for subscribers provided for in III of article L. 214-35 specifies the cases and conditions in which such a change of currency unit may be made.

Original in French 🇫🇷
Article D214-195

Les organismes professionnels de placement collectif immobilier peuvent changer d’unité monétaire d’un exercice comptable à un autre. Ce changement ne peut intervenir qu’à la date d’ouverture d’un exercice. Le document d’information des souscripteurs prévu au III de l’article L. 214-35 précise les cas et les conditions dans lesquels peut être procédé à un tel changement d’unité monétaire.

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