InvIT disclosure obligations require periodic reports and prompt material-event notices to unitholders, covering acquisitions, unit issues, ratings. Regulation 26C requires the investment manager of an InvIT to submit annual, half yearly and valuation reports to the trustee and unitholders and to disclose information bearing on the InvIT's operation or performance, including acquisitions or disposals exceeding five per cent of InvIT assets, additional unit issues, credit rating details and changes, matters requiring unitholder approval, significant legal proceedings, notices and results of unitholder meetings, instances of non compliance or breaches of regulatory limits, and any other material issue the investment manager or trustee deems necessary to disclose.