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    <description>Amendments introduce a defined strategic investor category and align the term valuer with &quot;registered valuer&quot; under the Companies Act. Compulsorily convertible securities may be included for holding-period calculations but must be converted to equity before filing an offer document. Listed REITs may issue listed debt securities. Disclosure requirements are expanded to require reporting of monies lent by the REIT to its holding company or SPVs and commitments from strategic investors are to be captured in schedules.</description>
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