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of <h1>Regulation 2 defines key REIT terms, thresholds, eligibility criteria, ownership limits, asset definitions, and valuation standards</h1> Regulation 2 sets out definitions for the REIT regulations, defining terms such as Act, Board, associate, body corporate, sponsor, manager, trustee, REIT, REIT assets, real estate, SPV, holdco, unit, unit holder, listed REIT, public issue, follow-on offer, designated stock exchange, net asset value, occupancy certificate, valuers, liquid asset and related concepts. It specifies thresholds (e.g., minimum corpus, ownership percentages for holdcos/SPVs), eligibility criteria for independent directors and strategic investors, treatment of common infrastructure and excess capacity, and incorporation of definitions from other statutes where not defined.
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