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of <h1>Key definitions u/reg 2 of SEBI REIT Regulations, 2014 shaping REIT structure, roles, assets and offerings</h1> Regulation 2 of the SEBI (Real Estate Investment Trusts) Regulations, 2014 provides key definitions governing REITs in India. It defines core terms such as 'Act,' 'Board,' 'associate,' 'body corporate,' 'change in control,' 'common infrastructure,' 'holdco,' 'SPV,' 'sponsor,' 'sponsor group,' 'Self-Sponsored Manager,' 'strategic investor,' 'public,' 'institutional investor,' and 'qualified institutional buyer.' It also specifies what constitutes 'real estate,' 'real estate assets,' 'REIT assets,' 'rent generating property,' 'under-construction property,' 'NAV,' 'liquid asset,' 'initial offer,' 'follow-on offer,' 'public issue,' 'rights issue,' and 'preferential issue.' The provision clarifies the structure and roles of the trustee, manager, independent directors, senior management, custodian, credit rating agency, and valuer, and cross-refers to applicable meanings under the Companies Act, SEBI Act, SCRA, and accounting standards.
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