Mandatory disclosures for infrastructure investment trusts require comprehensive issuer, asset, financial, governance and risk information in offer documents. The schedule prescribes comprehensive mandatory disclosures for InvIT offer documents, including identification and roles of sponsors, managers and trustees; InvIT structure, pre- and post-issue holding patterns; detailed asset-level information (ownership, SPV/holdco structures, lender consent, insurance, technical reports and revenue history); terms of the issue (unit terms, distribution policy, listing); financial disclosures (cash flows, audited statements, projections, contingent liabilities); governance matters (related party procedures, valuation methodology, unit holder rights); material litigations, tax and sector-specific information, supporting reports and required board declarations.