Application of LODR obligations extends specific listing and disclosure duties to REIT managers via defined term substitutions. Regulation 26A applies specified sub regulations of the Listing Obligations and Disclosure Requirements Regulations, 2015 to REIT managers with necessary modifications. The rule transposes selected listing and disclosure duties onto the Manager and prescribes term substitutions: promoters parties to the REIT; listed entity Manager; company secretary compliance officer; executive director non independent director; non executive director independent director (with a stated exception); Board of Directors of the listed entity Board of Directors of Manager; subsidiary of listed entity HoldCo and/or SPV of REIT, as applicable.