Mandatory REIT disclosures require comprehensive asset, valuation, borrowing, related party and risk reporting in periodic reports. Mandatory disclosures require the REIT annual report to include management reports, a summary valuation, detailed asset descriptions and tenancy profiles, disclosures of additions/divestments and related valuations, full borrowing and debt profiles, operating expenses and fees, related party transactions and loans to holding/SPV entities, material price sensitive information, material litigations and regulatory actions, risk factors and contact details; annexures must include the valuation summary and auditor's report; half yearly reports must provide similar operative disclosures, financial statements, updated valuer's report and material events.
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.
Mandatory REIT disclosures require comprehensive asset, valuation, borrowing, related party and risk reporting in periodic reports.
Mandatory disclosures require the REIT annual report to include management reports, a summary valuation, detailed asset descriptions and tenancy profiles, disclosures of additions/divestments and related valuations, full borrowing and debt profiles, operating expenses and fees, related party transactions and loans to holding/SPV entities, material price sensitive information, material litigations and regulatory actions, risk factors and contact details; annexures must include the valuation summary and auditor's report; half yearly reports must provide similar operative disclosures, financial statements, updated valuer's report and material events.
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