Mandatory disclosures for REIT scheme offer documents: standardized KIT and KIS requirements to ensure asset, valuation, financial and investor transparency. The Schedule mandates standardized mandatory disclosures and document preparation rules for SM REIT scheme offer documents, requiring an upfront summary, annotated contents and technical formatting. Disclosures are split into a comprehensive KIT and a scheme focused KIS: the KIT covers issuer identity, party backgrounds and duties, structure and eligibility, offer terms, investment strategy, leverage policy, three year financial summaries, unit holder rights, litigation, taxation, risk factors and supporting documents; the KIS requires asset level details, SPV and lease data, valuation summaries and methodology, discrete historical financials or explanations for non availability, certified projections, valuer details, offer/listing confirmations and annexures such as full valuation and auditor reports.