https://www.taxtmi.com/circulars?id=57882 Offer documents must present audited REIT financials for the last three completed years and, if required, interim statements not older than six months, prepared under Indian Accounting Standards and including balance sheet, profit and loss/income and expenditure, changes in unit holders' equity, cash flows, net assets at fair value, total returns at fair value and notes. Disclosures must cover property-wise rental income, earnings per unit, contingent liabilities, commitments, related party transactions, capitalisation statement, debt payment history, adjustments for errors or policy changes, and material-item disclosure under manager-determined materiality. en-us Mon, 26 Dec 2016 00:00:00 +0530 Sat, 01 Dec 2018 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57882 Offer documents must present audited REIT financials for the last three completed years and, if required, interim statements not older than six months, prepared under Indian Accounting Standards and including balance sheet, profit and loss/income and expenditure, changes in unit holders' equity, cash flows, net assets at fair value, total returns at fair value and notes. Disclosures must cover property-wise rental income, earnings per unit, contingent liabilities, commitments, related party transactions, capitalisation statement, debt payment history, adjustments for errors or policy changes, and material-item disclosure under manager-determined materiality. Circulars SEBI Mon, 26 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57882