The Capital Markets (Real Estate Investment Trusts) (Collective Investment Schemes) Regulations

103. Submission of reports to the Authority and REIT securities holders

Edition: 2023-10-06 · In force

(1)A REIT manager shall, in consultation with the trustee—

(a)submit to the Authority, a copy of—

(i)the first half financial year reports and accounts within thirty days of the end of the half year; and

(ii)the annual report and the audited accounts within three months of the end of the financial year;

(b)provide such other information, statements, books, records or other particulars as the Authority may require; and

(c)in the case of an unrestricted I-REIT publish in at least two daily newspapers of national circulation—

(i)the first half financial year and accounts within thirty days of the end of the first half of the financial year; and

(ii)the annual report and audited accounts within three months of the end of the financial year.

(2)The REIT manager shall send to every REIT securities holder, free of charge, a copy of—

(a)the first half financial year reports and accounts within thirty days of the end of the half year; and

(b)the annual report and the audited accounts within three months of the end of the financial year.