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SEBI issued a circular revising disclosure requirements for REITs, focusing on financial information in offer documents and continuous compliance. The amendments modify Chapter 3 and Chapter 4 of the Master Circular, introducing updated guidelines for financial disclosures, including provisions for proforma financial statements, audited asset financials, and references to public financial disclosures. The circular mandates immediate implementation, with specific financial disclosure requirements applicable from April 01, 2025, aimed at enhancing transparency and investor protection in the REIT market. The regulatory changes were developed through recommendations from the Working Group and Hybrid Securities and Advisory Committee.
SEBI issued a circular revising disclosure requirements for REITs, focusing on financial information in offer documents and continuous compliance. The amendments modify Chapter 3 and Chapter 4 of the Master Circular, introducing updated guidelines for financial disclosures, including provisions for proforma financial statements, audited asset financials, and references to public financial disclosures. The circular mandates immediate implementation, with specific financial disclosure requirements applicable from April 01, 2025, aimed at enhancing transparency and investor protection in the REIT market. The regulatory changes were developed through recommendations from the Working Group and Hybrid Securities and Advisory Committee.
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