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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>REIT definitions set the regulatory scope for REIT structure, assets, parties, governance and offer types in the market.</h1> Regulation 2 provides a detailed definitional framework for REIT regulation, defining REIT and related constructs including sponsors, sponsor groups, manager, trustee, holdco, SPV, REIT assets, real estate categories, units and unit holders, offer types, designated stock exchanges, and governance roles such as independent directors and senior management. It standardizes financial terms like net asset value and liquid assets, delineates related parties, institutional and strategic investors, and addresses change in control and common infrastructure, with accompanying disclosure and audit requirements.

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