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which are comprehensive, will govern the setting up of and the conduct of a Sri Lankan REITs. Specific provisions have been included for the verification of title and valuation of property that will form part of the assets of the REIT. Amongst the requirements is the mandatory distribution of approximately 90% of income to the unit holders, which is currently not a requirement for any of the listed entities. Further, due to the availability of the tax pass through mechanism to Unit Trusts, REITs also could benefit to be a viable business concept to Sri Lanka that will open new horizons for entrepreneurs to take the real estate industry to greater heights.
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collaboration with local authorities, Emirates REIT has been able to establish a platform enabling it to purchase properties anywhere in Dubai given a minimum of 51% of local ownership of its shares. This allows the company to diversify its portfolio with an efficient revenue generating mix of properties in the prime locations of Dubai. Emirates REIT is the first REIT established within the United Arab
Emirates. It is also the first REIT listed on NASDAQ Dubai and one of the five Shari'a compliant REIT in the world with a focus on Income-producing assets.
529:, with the latest REIT, Cromwell European REIT, listed on 30 November 2017. The first one to be set up being CapitaMall Trust in July 2002. They represent a range of property sectors including retail, office, industrial, hospitality and residential. S-REITs hold a variety of properties in countries including Japan, China, Indonesia and Hong Kong, in addition to local properties. In recent years, foreign assets listing on the Singapore Exchange has grown to overtake those traditional listing with local assets.
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free of taxes for personal investors (not companies) since 2006, but only for the funds which have at least 50 investors and that are publicly traded in the stock market. FIIs, referred to as "REIT" to correspond with the similar investment vehicle in the US, have been used either to own and operate independent property investments, associated with a single property or part property, or to own several real properties (multiple properties) funded through the capital markets.
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successfully listed on their exchange have surpassed 32 billion yuan. These projects encompass various asset types, including industrial parks, toll roads, storage logistics, ecological protection, clean energy, affordable rental housing, and consumer infrastructure. The products have been operating smoothly, with active investor participation, gradually enhancing market functions, thereby creating significant scale and demonstration effects.
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59:. Some REITs engage in financing real estate. REITs act as a bridge between the worlds of housing and urban development on one hand, and institutional investors and financial markets on the other. They are typically categorized into commercial REITs (C-REITs) and residential REITs (R-REITs), with the latter focusing on housing assets such as apartments and single-family homes.
283:(DIFC) to promote the development of REIT's in the UAE by passing The Investment Trust Law No.5 that went into effect on August 6, 2006. This restricts all 'true' REIT structures to be domiciled within the DIFC. The first REIT license to be issued will be backed by Dubai Islamic Bank with a REIT named 'Emirates REIT' headed up by the dot com entrepreneur, Sylvain Vieujot.
229:, established the first REIT in Ghana in August 1994. HFC Bank has been at the forefront of mortgage financing in Ghana since 1993. It has used various collective investment schemes as well as corporate bonds to finance its mortgage lending activities. Collective Investment Schemes, of which REITs are a part, are regulated by the Securities and Exchange Commission of Ghana.
1026:, Mexican REITs debuted in March 2011 "after government regulatory changes made the structure possible. Fibras offered investors an easy way to own Mexican real estate and pick up an attractive dividend at the same time. Like U.S. REITs, Fibras avoid paying corporate taxes as long as they distribute at least 95% of their income to shareholders as dividends."
991:. On December 16, 2010, the Department of Finance proposed amendments to the rules defining "Qualifying REITs" for Canadian tax purposes. As a result, "Qualifying REITs" are exempt from the new entity-level, "specified investment flow-through" (SIFT) tax that all publicly traded income trusts and partnerships are paying as of January 1, 2011.
182:(paying off debt) and re-equitizing (selling stock to get cash) their balance sheets. Listed REITs and REOCs raised $ 37.5 billion in 91 secondary equity offerings, nine IPOs and 37 unsecured debt offerings as investors continued to act favorably to companies strengthening their balance sheets following the credit crisis.
318:). REITs which are listed on an exchange were known as Listed Property Trusts (LPTs) until March 2008, distinguishing them from private REITs which are known in Australia as Unlisted Property Trusts. They have since been renamed Australian Real Estate Investment Trusts (A-REITs) in line with international practice.
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in 1993 by the law 8668–93 and initially ruled by the instruction 205/94 and, nowadays, by instruction 472/08 from CVM (Comissão de
Valores Mobiliários - which is the Brazilian equivalent of SEC). Locally they are described as "FII"s or "Fundos de Investimento Imobiliário". FII's dividends have been
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through various notifications is in the process of making it easier to invest in real estate in India directly and indirectly through foreign direct investment, through listed real estate companies and mutual funds. In the budget of 2014, finance minister Arun
Jaitley has introduced a law for setting
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REITs were established in 2010, when the
Finnish parliament passed "the tax exemption law" (Laki eräiden asuntojen vuokraustoimintaa harjoittavien osakeyhtiöiden verohuojennuksesta, 299/2009). Together with the "Law on Real Estate Funds" (Kiinteistörahastolaki, 1173–1997) it enables the existence of
465:
Dana
Investasi Real Estat Berbentuk Kontrak Investasi Kolektif (DIREs) have lacked popularity because of high sale tax and double taxation. Until 2016, only one DIRE was established, which was in 2012. However, tax incentives plans demonstrate an intention of policymakers and lawmakers to boost the
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section 856. The rules for federal income taxation of REITs are found primarily in Part II (sections 856 through 859) of
Subchapter M of Chapter 1 of the Internal Revenue Code. Because a REIT is entitled to deduct dividends paid to its owners (commonly referred to as shareholders), a REIT may avoid
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For the five-year period ending in 2019, the S&P 500 index, an index of stocks for US large cap companies, returned an annualized 12.5% compared with an annualized return of 9.0% for the FTSE NAREIT All Equity REITs index. However, for the years 1972-2019 the total annualized returns were 12.1%
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S-REITs benefit from tax advantaged status where the tax is payable only at the investor level and not at the REITs level. In addition to REITs, there are ten
Business Trusts ("BTs") (similar to REITs but may hold assets that are not conventional and are not subjected to stringent rules as compared
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approved creation of real estate investment trusts in the country. Indian REITs (country specific/generic version I-REITs) will help individual investors enjoy the benefits of owning an interest in the securitised real estate market. The greatest benefit will be that of fast and easy liquidation of
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Boyd Carson of
Sapphire Capital Partners commented that "the most important of these advantages is the ability for REITs to be listed on the AIM and the abolition of the 2% entry charge to the regime is also a significant step forward." However, "UK-REITs are still not as cash driven as the market
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Doug
Naismith, managing director of European Personal Investments for Fidelity International, said in 2011: "As existing markets expand and REIT-like structures are introduced in more countries, we expect to see the overall market grow by some ten percent per annum over the next five years, taking
425:
According to statistics from the
Shanghai Stock Exchange, listing these two consumer infrastructure REITs has increased the total number of listed REITs to 23, with an issuance scale approaching 80 billion yuan. The Shenzhen Stock Exchange has reported that the funds raised by infrastructure REITs
286:
The issue is that DIFC domiciled REITs cannot acquire non-Freezone assets within the Emirate of Dubai. The only federally approved Freezone within the UAE is the DIFC itself so therefore any properties outside this zone are purchasable by local Gulf (GCC) passport holders only. However, through a
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REIT dividends have a 100 percent payout ratio for all income at lower rates. This inhibits the internal growth of the REIT and causes investors to not tolerate low or non-existent yields as the interest rates are more sensitive. Economic climates characterized by rising interest rates can cause a
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Created in 2009, similar to British REITs, the SOCIMI (Sociedad cotizada de Capital Inmobiliario) boosted after a policy of fiscal incentives to help recover the biggest home prices crisis in Spain, in 2013. There are more than 70 REITS in Spain, but the liquidity is low and the holding period is
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On 1 August 2020, the Securities and Exchange Commission of Sri Lanka (SEC) announced that REITS will be introduced as an extension of the current Unit Trust Code and the new Rules, which came into effect from 31 July 2020 is in the form of a Gazette Notification published by the SEC. These Rules
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created regulations to establish REITs as an investment vehicle in late 2012, opening the doors for the first REITs to be listed in 2013. There are at least two tens of REITS. Introduced in 2014 to replace the Property Funds for Public Offering (PFPO) scheme, REITs have gained popularity, and the
208:
was approved by the Capital Markets Authority in October 2015. The REIT is issued by Stanlib Kenya under the name Fahari I-Reit scheme. The REIT scheme will provide unit holders stable cash inflows from the income generating real estate properties. The unrestricted IPO will be listed on the main
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is in the process of implementing a REIT regulatory framework that will allow full foreign ownership, free movement of capital and unrestricted repatriation of profits. It will curb speculation in Pakistani real estate markets and gives access to small investors who want to diversify into real
421:
As of March 14, 2024, the landscape of China's Real Estate Investment Trusts (REITs) saw a significant advancement with the listing of Huaxia Jinmao Commercial REITs (508017) and Jiashi Wumei Consumer REITs (508011) on the Shanghai Stock Exchange on March 12, followed by Huaxia China Resources
902:
and Reita. The Reita campaign was launched on 16 August 2006 by the REITs and Quoted Property Group in order to provide a source of information on REITs, quoted property and related investment-funds. Reita aims to raise awareness and understanding of REITs and of investment in quoted property
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Commonly referred to as Real Estate Investment Fund, the regulations were launched in July 2006 by the Saudi Capital Market Authority, The regulation did not allow the funds to be traded in the stock market and forced all funds to be structured by a licensed Investment companies by CMA with a
173:
Retail REIT Taubman Centers Inc. launched the modern era of REITs in 1992 with its creation of the UPREIT. In an UPREIT, the parties of an existing partnership and a REIT become partners in a new "operating partnership". The REIT typically is the general partner and the majority owner of the
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In addition to REITs, Japanese law also provides for a parallel system of special purpose companies which can be used for the securitization of particular properties on the private placement basis. REIT shares targeted in 2016 accounted for 7 percent of the United States market, which were
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up of REITs. As in 2021, there are three REITs listed in National Stock Exchange of India. These are Embassy, Mindspace and Brookfields. Overall, the shareholding of Indian REITs is skewed towards institutional investors (mostly FPIs), with very minimal contribution from retail investors.
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The Securities and Exchange Commission of Pakistan expected that about six REITs would be licensed within the first year, mainly large asset management companies. Pakistan has seen an outflow of investments by foreign real estate development companies, mostly based in Malaysia and Dubai.
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has passed legislation to allow for the equivalent of REITs, known as FIBRAs (Fideicomiso de Infraestructura y Bienes Raíces), to be traded in the Mexican Stock Exchange. Like REITs legislation in other countries, companies must qualify as a FIBRA by complying with the following rules:
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As of 2021, at least 39 countries around the world have established REITs. A comprehensive index for the REIT and the global listed property market is the FTSE EPRA/Nareit Global Real Estate Index Series, which was created jointly in October 2001 by the index provider FTSE Group,
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In the United States, a REIT is a company that owns, and in most cases operates, income-producing real estate. Some REITs finance real estate. To be a REIT, a company must distribute at least 90 percent of its taxable income to shareholders annually in the form of dividends.
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a REIT will not be considered to be a close company if it can be made close by the inclusion of institutional investors (authorised unit trusts, OEICs, pension schemes, insurance companies and bodies which are sovereign immune)—this point makes REITs attractive investment
561:
to SREITs), and six Stapled Instruments (composed of a stapled Business Trust Unit and a REIT unit), which are listed on the Singapore Exchange. The total market capitalisation of the listed Trust on Singapore Exchange approximate SGD 100 billion (as at 30 Nov 17).
417:
CSRC (China Securities Regulatory Commission) and NDRC (National Development and Reform Commission) jointly announced the start of pilot projects in REITs on April 30, 2020. This official announcement represents the beginning of REITs in mainland China.
149:
Around the time of their creation in 1960, the first REITs primarily consisted of mortgage companies. The industry experienced significant expansion in the late 1960s and early 1970s. The growth primarily resulted from the increased use of mREITs in
364:
As of July 2012 there are nine REITs listed with a total market capitalisation of approximately €15 billion which amounts to almost 2% of the total global REIT market capitalisation. Two out of the nine listed REITs are also included in the
169:
also impacted REITs. The legislation included new rules designed to prevent taxpayers from using partnerships to shelter their earnings from other sources. Three years later, REITs witnessed significant losses in the stock market.
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of owner income. In return, REITs are required to distribute at least 90% of their taxable income into the hands of investors. The REIT structure was designed to provide a real estate investment structure similar to the structure
724:. The Government feared that failing to introduce REITs in Germany would result in a significant loss of investment capital to other countries. Nonetheless, there still is political resistance to these plans, especially from the
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Emirates REIT has a portfolio of over US$ 575.3 million consisting of a total of seven properties primarily focused on commercial and office space as of December 2014. It has had substantial growth over the last four years.
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paid by REITs look less attractive when compared to bonds that have increasing coupon rates. Also, when investors shy away from REITs, it makes it difficult for management to raise additional funds to acquire more property.
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as detailed in the Investment and Securities Act (ISA). The first REIT, the N50 billion Union Homes Hybrid Real Estate Investment Trust, was launched in September 2008. In November 2015 there were three listed REITS on the
73:
on major exchanges, publicly registered but non-listed, or private. The two main types of REITs are equity REITs and mortgage REITs (mREITs). In November 2014, equity REITs were recognized as a distinct asset class in the
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in 2004 with the Special Purpose Investment Companies Act. They are pass-through entities for corporate income tax purposes (i.e., they are not subject to corporate income-tax), but are subject to numerous restrictions.
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REITs have to be established as public listed companies (julkinen osakeyhtiö, Oyj) for this specific purpose. When the REIT is established the minimum equity is 5M€ and it has to be distributed over five separate
321:
REITs have shown numerous benefits over direct investment including lower tax rates and increased liquidity. There are now more than 70 A-REITs listed on the ASX, with market capitalization in excess of A$ 100bn.
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provide for investment in stocks. REITs are strong income vehicles because, to avoid incurring liability for U.S. federal income tax, REITs generally must pay out an amount equal to at least 90 percent of their
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A J-REIT (a listed real estate investment trust) is strictly regulated under the Law concerning Investment Trusts and Investment Companies (LITIC) and established as an investment company under the LITIC.
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Australia is also receiving growing recognition as having the world's largest REITs market outside the United States. More than 12 percent of global listed property trusts can be found on the ASX.
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250:: Skye Shelter Fund, Union Home and UPDC. A Haldane McCall REIT did not list after failing to reach the minimum 50% subscription in a January 2015 initial public offer amid poor market prospects.
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operating partnership units, and the partners who contributed properties have the right to exchange their operating partnership units for REIT shares or cash. The industry struggled during the
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have been in place after the Real Estate Investment Trust Act of 2009 (Republic Act No. 9856) passed into law on December 17, 2009. Its Implementing Rules and Regulations were approved by the
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To support the introduction of REITs in the UK, several commercial property and financial-services companies formed the REITs and Quoted Property Group. Other key bodies involved include the
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at least 70% of assets must be invested in financing or owning of real estate assets, with the remaining amount invested in government-issued securities or debt-instrument mutual funds.
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which had its public offering in August of the same year. However foreign investors still have poor reception towards REITs during that year when there was also a prevailing
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incurring all or part of its liabilities for U.S. federal income tax. To qualify as a REIT, an organization makes an "election" to do so by filing a Form 1120-REIT with the
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REITs Around the World: Your Guide to Real Estate Investment Trusts in Nearly 40 Countries for Inflation Protection, Currency Hedging, Risk Management and Diversification
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a REIT now has a three-year grace period before having to comply with close company rules (a close company is a company under the control of five or fewer investors)
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quoted (the London Stock Exchange's international market for smaller growing companies)—making a listing more attractive due to reduced costs and greater flexibility
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The German public real-estate sector accounts for 0.21% of the total global REIT market capitalization. Three out of the four G-REITS are represented in the
570:
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If shares, known as Certificados de Participación Inmobiliarios or CPIs, are issued privately, there must be more than 10 unrelated investors in the FIBRA.
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The U.S. Congress enacted the law providing for REITs in 1960. The law was intended to provide a real estate investment structure similar to the one that
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signed Public Law 86-779, sometimes called the Cigar Excise Tax Extension of 1960. The law was enacted to allow all investors to invest in large-scale,
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companies. It does this primarily through its portal www.reita.org, providing knowledge, education and tools for financial advisers and investors.
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1087:, a REIT is "any corporation, trust or association that acts as an investment agent specializing in real estate and real estate mortgages" under
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66:. REITs have been criticised as enabling speculation on housing, and reducing housing affordability, without increasing finance for building.
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Section 10(a) of Public Law no. 86-779, 74 Stat. 998, 1003-1008 (Sept. 14, 1960), enacting Internal Revenue Code sections 856, 857 and 858.
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estate. The Securities and Exchange Commission of Pakistan is proposing a regulatory framework similar to that of Singapore and Hong Kong.
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134:(EPRA). As of 29 January 2021, the global index included 490 stock exchange listed real estate companies from 39 countries representing an
1301:"In Real Estate Investment We Trust: State De-risking and the Ownership of Listed US and German Residential Real Estate Investment Trusts"
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sections 518 to 609) and came into effect in January 2007 when nine UK property-companies converted to REIT status, including five
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on behalf of the Hong Kong Government. Since 2005, there have been seven REIT listings as at July 2007, most of which, including
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Regulations on REITs was relaxed in January 2020 which led to the establishment of the first REIT in the country, AREIT Inc. of
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The Bursa Malaysia has 18 REIT listed with five Islamic REITS (shariah compliant – according to Islamic investment compliance).
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of income-producing real estate in the same way they typically invest in other asset classes – through the purchase and sale of
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announced that they planned to introduce REITs in 2007. The legal details seem to adopt much of the British REIT regulation.
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Internal Revenue Code Sect. 582(c)(2) (defining financial institutions for these purposes); Internal Revenue Code Sect. 801
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Have no more than 50% of the shares held by five or fewer individuals during the last half of each taxable year (5/50 rule)
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is the second-largest publicly traded property company in France, with the third-highest asset value among European REITs.
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241:(SEC) issued the first set of guidelines for the registration and issuance of requirements for the operation of REITs in
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1926:"Arun Jaitley's Budget 2014-15 promises big push to real estate and the first company to trade is always now existing"
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with a total market capitalisation of €1.8 billion, Fortune REIT with a total market capitalisation of €1 billion and
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373:(EPRA). The current top five REITs in Hong Kong are The Link REIT with a total market capitalisation of €8 billion,
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1977:
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the abolition of the 2% entry charge to join the regime—this should make REITs more attractive due to reduced costs
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The corporation is income-tax-exempt, but the shareholders will have to pay individual income tax on the dividends.
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The corporation is income-tax-exempt, but the shareholders will have to pay individual income tax on the dividends.
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in May 2010. However, it failed to attract investors due to its restrictive tax policies and high friction cost.
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investments in the real estate market unlike the traditional way of disposing of real estate. The government and
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The largest individual shareholder may own less than 10% of company shares (maximum 30% till the end of 2013).
118:. The first REIT was American Realty Trust founded by Thomas J. Broyhill, cousin of Virginia U.S. Congressman
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At least 90% of the REIT's taxable income, excluding unrealised capital gains, has to be distributed to its
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REIT Management Company, Eden Developers REIT Management Company and SB Global REIT Management Company.
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2445:"REIT in Thailand ( Real Estate Investment Trust ), listed on the Stock Exchange of Thailand ( SET )"
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Mahipal Singh, Security Analysis with Investment and Portfolio Management, Isha Books 2011, page 145.
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262:, according to the SA REIT Association, which said market capitalization was more than R455 billion.
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Acquired or developed real estate assets must be income generating and held for at least four years.
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total market capitalisation has reached THB 85 billion across two million square metres of assets.
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By October 2015 there were 33 South African REITS and three non-South African REITs listed on the
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Most countries' laws on REITs entitle a real estate company to pay less in corporation tax and
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to shareholders. REITs have been excluded from the income trust tax legislation passed in the
891:. The EPRA in Brussels each year publishes a breakdown of the UK REIT structure requirements.
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British REITs have to distribute 90% of their income to investors. They must be a close-ended
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permitted the establishment of REITs in December 2001. J-REIT securities are traded on the
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27:, pronounced "reet") is a company that owns, and in most cases operates, income-producing
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The REIT concept was launched in Australia in 1971. General Property Trust was the first
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82:. The key statistics to examine the financial position and operation of a REIT include
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361:) to improve initial yields has also been cited as having reduced investors' interest
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SECP has issued licenses to four parties namely, Arif Habib REIT Management Company,
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for the S&P 500 versus 13.3% for the FTSE NAREIT index. There are more than 190
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Investments in residential properties built before 1 January 2007 are not permitted.
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Have 95 percent of its income derived from dividends, interest, and property income
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The first Mexican REIT was launched in 2011 and is called FIBRA UNO. According to
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At least 80% of the REIT's gross revenues must come from residential rental income.
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Aalbers, Manuel; Taylor, J. Zac; Klingec, J. Tobias; Fernandezd, Rodrigo (2023).
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A Random Walk Down Wall Street: The Time-Tested Strategy for Successful Investing
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competitiveness of the market, and to encourage DIREs to be listed domestically.
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3284:"UPREITs, Down-REITs And Other REIT Vehicles: Should You Go Along For The Ride?"
2892:"Reita - UK REITs - Real Estate Investment Trust and property investment portal"
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Tim LeeMaster & Yvonne Liu, "Swire considers Festival Walk reit", Page B1,
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2636:"Gecina Reports First-Half Profit as French Company's Properties Gain Value"
1940:"Better late than never! Investors finally lap up Indian REITs & InvITs"
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Code on Collective Investment Schemes, or alternatively as Business Trusts.
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Commonly referred to as S-REITs, there are more than 40 REITs listed on the
4584:
4483:
4468:
4442:
4265:
4231:
3909:
3854:
3661:
1616:"FTSE Russell Factsheet:FTSE EPRA Nareit Global & Global ex US Indices"
1239:
1193:
845:
449:
subsequently sold for less than half of the initial value at $ 31 billion.
179:
797:. Irish based REITs include Hibernia REIT, Green REIT, Yew Grove REIT and
793:
The 2013 Finance Act contained provisions for creating REIT structures in
697:(which are two other kinds of real-estate trusts not publicly listed). In
653:
At least 80% of its assets have to be invested in residential real-estate.
4609:
4463:
4285:
4280:
4153:
3988:
3883:
3641:
1208:
1106:
1053:
1040:
865:
760:
660:
499:
28:
3542:
3380:
2444:
1594:
756:
At least 75% of the G-REIT's gross revenues must be real-estate related.
720:
planned to introduce REITs in order to create a new type of real estate
4564:
4437:
3748:
3718:
3626:
3616:
1339:"Residential shut out fears for UK Reits played down after German move"
1188:
1161:
Derive at least 75% of its gross income from rents or mortgage interest
975:
REITs were established in 1993. They are required to be configured as
778:
759:
At least 90% of the REIT's taxable income has to be distributed to its
510:
366:
349:
have not enjoyed success because of low yield. Except for The Link and
3210:
422:
Commercial REITs (180601) on the Shenzhen Stock Exchange on March 14.
1788:
1267:(completed revised and updated ed.). W. W. Norton & Company.
935:
the interest cover test of 1.25 times finance costs is not as onerous
849:
609:
487:
334:
40:
36:
3364:
1383:. USC Lusk Center for Real Estate. University of Southern California
4544:
4488:
4290:
4216:
3999:
2838:
1573:
1049:
764:
664:
621:
187:
44:
158:
authorized REITs to be established as corporations in addition to
2091:"Japan-based REITs have dumped over half their US stocks: report"
1137:
Have transferable shares or transferable certificates of interest
853:
794:
717:
633:
605:
601:
539:
Some of the regulations that S-REITs have to adhere to includes:
532:
S-REITs are regulated as Collective Investment Schemes under the
242:
2052:
1881:. European Public Real Estate Association (EPRA). Archived from
746:
REITs have to be established as corporations—"REIT-AG" or "REIT-
553:
Restriction to certain types of investments the S-REITs can make
271:
presence of a real estate developer and some other key persons.
4349:
3532:
999:
972:
954:
706:
698:
677:
As of 2018 Orava Residential REIT is the only REIT in Finland.
498:
The legal framework enabling the establishment of REITs in the
56:
3957:
3524:
Nareit - National Association of Real Estate Investment Trusts
1298:
1059:
From 2008 to 2011, REITs faced challenges from both a slowing
753:
At least 75% of its assets have to be invested in real estate.
357:(IPO) price. Hong Kong issuers' use of financial engineering (
209:
investment market segment of the Nairobi Securities Exchange.
4305:
3693:
2251:
2186:"Philippines' young REIT market snubbed by foreign investors"
1158:
Have at least 75% of its total assets invested in real estate
1016:
The FIBRA must distribute 95% of annual profits to investors.
861:
434:
400:
218:
205:
52:
3213:"The Infrastructure and Real Estate Trust in Mexico (FIBRA)"
1378:"Listed and Non-Listed Reits: Exploring the Cost Difference"
31:. REITs own many types of commercial real estate, including
4270:
2128:
1127:
To qualify as a REIT under U.S. tax rules, a company must:
79:
2494:"Bernheim Comofi richt vastgoedbevak op van 10 miljard fr"
1447:"Real Estate Slated for Eleventh Headline Sector in GICS®"
1152:
Pay dividends of at least 90% of the REIT's taxable income
987:
by the Conservative government. Many Canadian REITs have
738:
A law concerning REITs was enacted 1 June 2007, effective
353:, share prices of all but one are significantly below the
3061:"Monoativo: saiba o que é e como funciona • Mais Retorno"
2868:. European Public Real Estate Association. Archived from
2701:. European Public Real Estate Association. Archived from
914:
brought five main changes to the REIT regime in the UK:
3351:"REIT and Publicly Traded Real Estate Company Directory"
921:
relaxation of the listing requirements—REITs can now be
103:
REITs were created in the United States after President
3370:
CCH 2008 U.S. Master Tax Guide, paragr. 2326, page 681.
2276:
1771:"Low subscription aborts Haldane McCall's N13 Reit IPO"
3537:
3523:
3484:
Internal Revenue Code sections 856(h)(1) and 542(a)(2)
1143:
Not be a financial institution or an insurance company
828:
The legislation laying out the rules for REITs in the
122:
in 1961 who pushed for the creation under Eisenhower.
2725:"Real Estate Investment Trusts introduced in Ireland"
2543:"FINLEX ® - Ajantasainen lainsäädäntö: 24.4.2009/299"
1595:"Investing in Listed Real Estate - IPE Reference Hub"
1131:
Be structured as a corporation, trust, or association
1073:
public REITs listed on exchanges in the United States
3175:
Morrissey, Janet; Grant, Peter (November 10, 2016),
385:
with a total market capitalisation of €700 million.
377:
with a total market capitalisation of €2.3 billion,
2654:
2596:"Unibail-Rodamco announces the approval by the AMF"
1821:
1819:
3448:(defining insurance companies for these purposes).
1541:. "Securities and Exchange Commission. 1977-03-21.
556:Distribution of at least 90% of its taxable income
90:(FFO), and adjusted funds from operations (AFFO).
2781:"¿Qué es una sociedad de inversión inmobiliaria?"
2211:"AREIT, a trailblazer in the country's REIT path"
314:(LPT) on the Australian stock exchanges (now the
4679:
2072:
1816:
1652:"Screening For High-Yielding High-Quality REITs"
1164:Have no more than 25% of its assets invested in
3672:Qualifying investor alternative investment fund
3101:
2750:"Reit dividends increase tenfold in four years"
1525:"Realty Trust Wins Fraud Action Brought by SEC"
1469:"The Most Important Metrics for REIT Investing"
979:and are not taxed if they distribute their net
3538:EPRA - European Public Real Estate Association
3278:
3276:
3174:
1553:"History of REITs & Real Estate Investing"
1140:Otherwise be taxable as a domestic corporation
1134:Be managed by a board of directors or trustees
476:Securities and Exchange Commission of Pakistan
16:Company that owns income-producing real estate
4620:List of housing markets by real estate prices
3973:
3558:
3170:
3168:
3632:Labour-sponsored venture capital corporation
3511:Internal Revenue Code sect. 856(c)(4)(B)(ii)
3211:Luis F. Moreno Trevino, Julio Planas Vidal.
2469:"Are Thai REITs better than property funds?"
2321:"MAS: Code of Collective Investment Schemes"
2129:"Breaking News, World News & Multimedia"
1640:. U.S. News & World Report. 8 June 2018.
887:and be UK-resident and publicly listed on a
3329:"REITs vs. Stocks: What Does the Data Say?"
3273:
3067:(in Brazilian Portuguese). 18 February 2020
4660:
3980:
3966:
3944:
3565:
3551:
3302:"Pummeled by the recession, REITs rebound"
3165:
3102:Mark Rothschild (November–December 2005).
3572:
3383:. U.S. Securities and Exchange Commission
3123:
2179:
2177:
1685:"Looming Rate Rise Weighs on REIT Shares"
1119:List of public REITs in the United States
194:
3206:
3204:
3202:
3200:
3198:
2938:"UK REITS SapphireCapitalPartners.co.uk"
2778:
186:net negative effect on REIT shares. The
178:, after which listed REITs responded by
3440:Internal Revenue Code Sect. 856(a)(4).
3381:"Real Estate Investment Trusts (REITs)"
3041:Brazilian Federal Government - Planalto
3023:Brazilian Federal Government - Planalto
2988:"The REIT Niche and the UK REIT Market"
2806:"REITs (Real Estate Investment Trusts)"
2622:"Gecina largest office space in France"
2157:"The Future of REIT in the Philippines"
1279:"Real Estate Investment Trusts (REITs)"
1262:
1229:Real estate mortgage investment conduit
1179:Australian real estate investment trust
1146:Be jointly owned by 100 persons or more
783:European Public Real Estate Association
604:REITs in 1995 with the constitution of
371:European Public Real Estate Association
312:Australian real estate investment trust
306:Australian real estate investment trust
279:The REIT legislation was introduced by
274:
132:European Public Real Estate Association
76:Global Industry Classification Standard
4680:
3457:Internal Revenue Code Sect. 856(a)(5).
3234:"Mexican REIT FIBRA Uno Raises $ 300M"
2174:
1755:: CS1 maint: archived copy as title (
1349:
1347:
406:Securities and Exchange Board of India
3961:
3546:
3493:Internal Revenue Code sect. 856(c)(4)
3466:Internal Revenue Code Sect. 856(c)(2)
3428:Internal Revenue Code Sect. 856(a)(3)
3419:Internal Revenue Code Sect. 856(a)(2)
3410:Internal Revenue Code Sect. 856(a)(1)
3195:
2774:
2772:
2692:
2512:"Real Estate Investments in Bulgaria"
2238:"An overview of the S-Reit landscape"
2023:
2021:
1375:
907:the market to $ 1 trillion by 2010."
4647:
3502:Internal Revenue Code sect 856(c)(4)
3128:. InvestingDaily.com. Archived from
2252:"CapitaLand Mall Trust :: Home"
2183:
2154:
2053:"History Timeline of J-REIT History"
1875:"Global REIT Survey 2012: Hong Kong"
1204:List of real estate investment firms
281:Dubai International Financial Centre
3178:A Young Mexican REIT Market Evolves
3104:"Spotlight on North America/Canada"
2235:
1574:"Global Real Estate Index Launches"
1344:
650:Minimum holding period: five years.
294:
13:
4605:Undergraduate real estate programs
3475:Internal Revenue Code sect. 857(a)
3401:Internal Revenue Code Sect. 856(a)
2832:"UK REITs a summary of the regime"
2769:
2695:"Global REIT Survey 2012: Germany"
2018:
1682:
1638:"What Higher Rates Mean for REITs"
1109:provide for investment in stocks.
608:. Others REITs in Belgium include
571:Securities and Exchange Commission
550:Annual valuation of its properties
504:Securities and Exchange Commission
351:Regal Real Estate Investment Trust
239:Securities and Exchange Commission
14:
4699:
4403:Investment rating for real estate
3517:
2680:See § 1 (1) a and § 3 (9) of the
2657:"G-Reit news for German property"
2093:. The Real Deal. 31 October 2018.
1376:Green, Richard K.; Rhea, Parker.
813:
685:The French acronyms for REIT are
637:tax-efficient residential REITs.
534:Monetary Authority of Singapore's
78:by S&P Dow Jones Indices and
4659:
4646:
4634:
4633:
3943:
3936:
3935:
3505:
3496:
3487:
3478:
3469:
3460:
3451:
3431:
3422:
3126:"REIT Investing, Canadian Style"
2859:
2659:. citywire.co.uk. Archived from
2002:"华夏华润商业REIT基金行情_优势_走势_评级 - 华夏基金"
1954:"华夏金茂商业REIT基金行情_优势_走势_评级 - 华夏基金"
1836:"Reits & remf (Real Estate)"
1029:
864:. The other four companies were
441:among other exchanges in Japan.
333:REITs have been in existence in
217:REITs have been in existence in
3987:
3413:
3404:
3395:
3373:
3343:
3321:
3294:
3247:
3226:
3143:
3117:
3095:
3078:
3053:
3029:
3011:
2997:
2980:
2963:"Sapphire Capital Partners LLP"
2955:
2930:
2905:
2884:
2853:
2824:
2798:
2742:
2717:
2686:
2674:
2655:Alan O'Sullivan (1 June 2007).
2648:
2628:
2614:
2588:
2574:
2556:
2535:
2504:
2486:
2461:
2437:
2411:
2385:
2349:
2313:
2283:
2269:
2244:
2229:
2203:
2148:
2121:
2097:
2083:
2066:
2045:
2029:"两单消费基础设施REITs在上交所上市 | 上海证券交易所"
1994:
1970:
1946:
1932:
1918:
1896:
1866:
1853:
1828:
1795:
1781:
1763:
1718:
1709:
1676:
1662:
1644:
1630:
1608:
1587:
1566:
1545:
1517:
1508:
1483:
1461:
1439:
689:(publicly listed), contrary to
265:
253:
4560:Graduate real estate education
4005:Tertiary sector of the economy
3769:Socially responsible investing
3699:Split capital investment trust
2779:Olivares, David (2019-03-05).
1872:
1789:"News for SA Reit Association"
1417:
1395:
1369:
1331:
1315:
1292:
1271:
1256:
1078:
493:
316:Australian Securities Exchange
1:
4688:Real estate investment trusts
3657:Open-ended investment company
3529:Real Estate Investment Trusts
2967:sapphirecapitalpartners.co.uk
2942:sapphirecapitalpartners.co.uk
2862:"Global REIT Survey 2012: UK"
1250:
923:Alternative Investment Market
4514:Real estate investment trust
4119:Extraterrestrial real estate
3915:Returns-based style analysis
3678:Real estate investment trust
2808:. ShareWorld. Archived from
1112:
1034:
577:
520:
460:
369:, an index published by the
328:
299:
154:and construction deals. The
144:
21:real estate investment trust
7:
4519:Real property administrator
4509:Real estate investment club
3850:Efficient-market hypothesis
2582:"Orava - NASDAQ OMX NORDIC"
1263:Malkiel, Burton G. (2018).
1172:
1085:U.S. Federal income tax law
943:
900:British Property Federation
615:
564:
469:
452:
343:Hong Kong Housing Authority
260:Johannesburg Stock Exchange
98:
10:
4704:
4176:Private equity real estate
3689:Short-term investment fund
3257:. reit.com. Archived from
3151:"Fibras Get Their Footing"
2913:"Olympia Capital Research"
2602:. Bloomberg. 29 March 2018
2184:Endo, Jun (2 March 2021).
1803:"Lahiya Sanadeek (Aqaree)"
1493:. Reit.com. Archived from
1337:See A. O'Sullivan (2006),
1116:
965:
817:
788:
781:, an index managed by the
712:
628:
591:
392:
303:
232:
176:2007–2008 financial crisis
93:
4628:
4532:
4451:
4358:
4230:
4194:
4124:International real estate
4094:
4013:
3995:
3933:
3892:
3837:
3796:
3732:
3637:Listed investment company
3606:Fonds commun de placement
3580:
3019:"Lei 11.196 - art.3, III"
2109:signon.thomsonreuters.com
2105:"Practical Law US Signon"
2073:Stooker, Richard (2011).
1425:"Guide to Mortgage REITs"
1245:Taxable REIT subsidiaries
1166:taxable REIT subsidiaries
994:
961:
953:REITs were introduced in
948:
874:Primary Health Properties
680:
620:REITs were introduced in
586:
141:of about $ 1.7 trillion.
3845:Arbitrage pricing theory
3255:"REIT Industry Timeline"
3236:. Institutional Investor
3091:(in Portuguese). ANBIMA.
1861:South China Morning Post
1672:. PodBean. 29 June 2018.
1670:"Keeping it Real Estate"
1491:"REIT 50 Years Timeline"
1323:Corporation Tax Act 2010
1094:Internal Revenue Service
868:(now known as "SEGRO"),
838:Corporation Tax Act 2010
824:Corporation Tax Act 2010
804:
429:
412:
388:
212:
199:
4318:Real estate transaction
4207:Real estate development
3920:Traditional investments
3905:Commodity pool operator
3879:Noisy market hypothesis
3874:Modern portfolio theory
3724:Unitised insurance fund
3652:Open-ended fund company
3594:Common contractual fund
3183:The Wall Street Journal
2866:Global REIT Survey 2012
2699:Global REIT Survey 2012
1689:The Wall Street Journal
1471:. Simply Safe Dividends
1403:"Guide to Equity REITs"
1224:Real estate development
1023:The Wall Street Journal
968:List of REITs in Canada
726:Social Democratic Party
395:Business Trust in India
355:initial public offering
248:Nigerian Stock Exchange
4418:Real estate derivative
4378:Effective gross income
4144:Healthcare real estate
3900:Alternative investment
3814:Institutional investor
940:would likely prefer".
870:Great Portland Estates
195:Africa and Middle east
167:Tax Reform Act of 1986
156:Tax Reform Act of 1976
4575:Industry trade groups
4479:Exclusive buyer agent
4433:Real estate valuation
4423:Real estate economics
4383:Gross rent multiplier
4212:Real estate investing
4114:Corporate Real Estate
3714:Unit investment trust
3574:Investment management
1214:Real estate investing
1089:Internal Revenue Code
1061:United States economy
896:London Stock Exchange
858:Liberty International
705:is the largest SIIC.
596:Bernheim Comofi (now
139:market capitalization
88:funds from operations
4393:Highest and best use
4359:Economics, financing
4323:Real estate contract
4217:Real estate flipping
4186:Residential property
4129:Lease administration
4081:United Arab Emirates
3704:Tax transparent fund
3600:Exchange-traded fund
2812:on 10 September 2010
2449:www.thaiwebsites.com
2236:DBS (26 June 2023).
1219:Real estate business
439:Tokyo Stock Exchange
341:was launched by the
275:United Arab Emirates
223:Home Finance Company
105:Dwight D. Eisenhower
39:buildings, studios,
4373:Capitalization rate
4368:Asset-based lending
4202:Property management
4107:Commercial building
4102:Commercial property
3759:Manager of managers
3667:Private-equity fund
3307:The Washington Post
3086:"DELIBERAÇÃO Nº 62"
2419:"REITs in Thailand"
832:was enacted in the
742:to 1 January 2007:
733:ministry of finance
399:As of August 2014,
359:interest rate swaps
4600:Real estate trends
4504:Real estate broker
4474:Chartered Surveyor
4428:Real estate bubble
4408:Mortgage insurance
4241:Adverse possession
4164:Luxury real estate
4139:Garden real estate
3869:Martingale pricing
3779:Thematic investing
3744:passive management
3215:. Haynes and Boone
2256:www.capitamall.com
2161:KMC MAG Group. Inc
2155:Nordberg, Antton.
2134:The New York Times
1904:"Worldwide Wisdom"
1879:Global REIT Survey
1775:The Nation Nigeria
1529:Washingtonpost.com
1305:Economic Geography
748:Aktiengesellschaft
722:investment vehicle
527:Singapore Exchange
204:The first REIT in
57:commercial forests
4675:
4674:
4313:Property abstract
4296:Land registration
4256:Concurrent estate
4181:Real estate owned
4171:Off-plan property
4149:Vacation property
4134:Niche real estate
3955:
3954:
3733:Investment styles
3181:, New York City:
2564:"19.12.1997/1173"
2500:. 29 August 2013.
2399:on 28 August 2013
1536:"SEC News Digest"
1355:"What is a REIT?"
989:limited liability
731:In June 2006 the
515:COVID-19 pandemic
337:since 2005, when
116:liquid securities
64:capital gains tax
4695:
4663:
4662:
4650:
4649:
4637:
4636:
4580:Investment firms
4499:Property manager
4398:Home equity loan
4301:Leasehold estate
4261:Conditional sale
3982:
3975:
3968:
3959:
3958:
3947:
3946:
3939:
3938:
3788:growth investing
3754:Impact investing
3622:Investment trust
3567:
3560:
3553:
3544:
3543:
3512:
3509:
3503:
3500:
3494:
3491:
3485:
3482:
3476:
3473:
3467:
3464:
3458:
3455:
3449:
3435:
3429:
3426:
3420:
3417:
3411:
3408:
3402:
3399:
3393:
3392:
3390:
3388:
3377:
3371:
3368:
3362:
3361:
3359:
3357:
3347:
3341:
3340:
3338:
3336:
3325:
3319:
3318:
3316:
3314:
3298:
3292:
3291:
3280:
3271:
3270:
3268:
3266:
3251:
3245:
3244:
3242:
3241:
3230:
3224:
3223:
3221:
3220:
3208:
3193:
3192:
3191:
3189:
3172:
3163:
3162:
3160:
3158:
3147:
3141:
3140:
3138:
3137:
3121:
3115:
3114:
3112:
3111:
3099:
3093:
3092:
3090:
3082:
3076:
3075:
3073:
3072:
3057:
3051:
3050:
3048:
3047:
3033:
3027:
3026:
3015:
3009:
3008:
3005:"ICVM472 - FIIs"
3001:
2995:
2994:
2992:
2984:
2978:
2977:
2975:
2973:
2959:
2953:
2952:
2950:
2948:
2934:
2928:
2927:
2925:
2924:
2915:. Archived from
2909:
2903:
2902:
2900:
2899:
2888:
2882:
2881:
2879:
2877:
2860:Rowe, Rosalind.
2857:
2851:
2850:
2848:
2846:
2836:
2828:
2822:
2821:
2819:
2817:
2802:
2796:
2795:
2793:
2792:
2776:
2767:
2766:
2764:
2762:
2746:
2740:
2739:
2737:
2735:
2729:
2721:
2715:
2714:
2712:
2710:
2693:Hackemann, Tim.
2690:
2684:
2678:
2672:
2671:
2669:
2668:
2663:on June 17, 2021
2652:
2646:
2645:
2632:
2626:
2625:
2618:
2612:
2611:
2609:
2607:
2592:
2586:
2585:
2578:
2572:
2571:
2560:
2554:
2553:
2551:
2550:
2539:
2533:
2532:
2530:
2529:
2523:
2517:. Archived from
2516:
2508:
2502:
2501:
2490:
2484:
2483:
2481:
2480:
2465:
2459:
2458:
2456:
2455:
2441:
2435:
2434:
2432:
2430:
2425:on 22 April 2014
2421:. Archived from
2415:
2409:
2408:
2406:
2404:
2395:. Archived from
2389:
2383:
2382:
2380:
2378:
2373:on 20 March 2012
2372:
2366:. Archived from
2361:
2353:
2347:
2346:
2344:
2342:
2336:
2330:. Archived from
2325:
2317:
2311:
2310:
2308:
2306:
2297:. Archived from
2287:
2281:
2280:
2273:
2267:
2266:
2264:
2262:
2248:
2242:
2241:
2233:
2227:
2226:
2224:
2222:
2207:
2201:
2200:
2198:
2196:
2181:
2172:
2171:
2169:
2167:
2152:
2146:
2145:
2143:
2141:
2125:
2119:
2118:
2116:
2115:
2101:
2095:
2094:
2087:
2081:
2080:
2070:
2064:
2063:
2061:
2059:
2049:
2043:
2042:
2040:
2039:
2025:
2016:
2015:
2013:
2012:
2006:www.chinaamc.com
1998:
1992:
1991:
1989:
1988:
1978:"基本信息 | 上海证券交易所"
1974:
1968:
1967:
1965:
1964:
1958:www.chinaamc.com
1950:
1944:
1943:
1936:
1930:
1929:
1922:
1916:
1915:
1913:
1911:
1900:
1894:
1893:
1891:
1890:
1870:
1864:
1857:
1851:
1850:
1848:
1847:
1832:
1826:
1823:
1814:
1813:
1807:
1799:
1793:
1792:
1785:
1779:
1778:
1767:
1761:
1760:
1754:
1746:
1744:
1743:
1737:
1731:. Archived from
1730:
1722:
1716:
1715:Nation Newspaper
1713:
1707:
1706:
1704:
1703:
1680:
1674:
1673:
1666:
1660:
1659:
1648:
1642:
1641:
1634:
1628:
1627:
1625:
1623:
1612:
1606:
1605:
1603:
1601:
1591:
1585:
1584:
1582:
1580:
1570:
1564:
1563:
1561:
1559:
1549:
1543:
1542:
1540:
1532:
1521:
1515:
1512:
1506:
1505:
1503:
1502:
1487:
1481:
1480:
1478:
1476:
1465:
1459:
1458:
1456:
1454:
1443:
1437:
1436:
1434:
1432:
1421:
1415:
1414:
1412:
1410:
1399:
1393:
1392:
1390:
1388:
1382:
1373:
1367:
1366:
1364:
1362:
1351:
1342:
1335:
1329:
1319:
1313:
1312:
1296:
1290:
1289:
1287:
1285:
1275:
1269:
1268:
1260:
1199:Investment trust
1100:, thus avoiding
912:Finance Act 2012
885:investment trust
842:FTSE 100 members
834:Finance Act 2006
820:English land law
384:
295:Asia and Pacific
221:since 1994. The
152:land development
49:shopping centers
4703:
4702:
4698:
4697:
4696:
4694:
4693:
4692:
4678:
4677:
4676:
4671:
4624:
4528:
4447:
4388:Hard money loan
4360:
4354:
4335:Rent regulation
4226:
4190:
4090:
4009:
3991:
3986:
3956:
3951:
3929:
3888:
3833:
3829:Performance fee
3819:Net asset value
3809:Fund governance
3804:Closed-end fund
3792:
3728:
3585:
3583:
3576:
3571:
3520:
3515:
3510:
3506:
3501:
3497:
3492:
3488:
3483:
3479:
3474:
3470:
3465:
3461:
3456:
3452:
3436:
3432:
3427:
3423:
3418:
3414:
3409:
3405:
3400:
3396:
3386:
3384:
3379:
3378:
3374:
3369:
3365:
3355:
3353:
3349:
3348:
3344:
3334:
3332:
3331:. 5 August 2020
3327:
3326:
3322:
3312:
3310:
3300:
3299:
3295:
3282:
3281:
3274:
3264:
3262:
3253:
3252:
3248:
3239:
3237:
3232:
3231:
3227:
3218:
3216:
3209:
3196:
3187:
3185:
3173:
3166:
3156:
3154:
3149:
3148:
3144:
3135:
3133:
3124:David Dittman.
3122:
3118:
3109:
3107:
3100:
3096:
3088:
3084:
3083:
3079:
3070:
3068:
3059:
3058:
3054:
3045:
3043:
3035:
3034:
3030:
3017:
3016:
3012:
3003:
3002:
2998:
2990:
2986:
2985:
2981:
2971:
2969:
2961:
2960:
2956:
2946:
2944:
2936:
2935:
2931:
2922:
2920:
2911:
2910:
2906:
2897:
2895:
2890:
2889:
2885:
2875:
2873:
2858:
2854:
2844:
2842:
2834:
2830:
2829:
2825:
2815:
2813:
2804:
2803:
2799:
2790:
2788:
2777:
2770:
2760:
2758:
2755:The Irish Times
2748:
2747:
2743:
2733:
2731:
2730:. EY REIT Alert
2727:
2723:
2722:
2718:
2708:
2706:
2691:
2687:
2682:German REIT Act
2679:
2675:
2666:
2664:
2653:
2649:
2634:
2633:
2629:
2620:
2619:
2615:
2605:
2603:
2594:
2593:
2589:
2580:
2579:
2575:
2562:
2561:
2557:
2548:
2546:
2541:
2540:
2536:
2527:
2525:
2521:
2514:
2510:
2509:
2505:
2492:
2491:
2487:
2478:
2476:
2467:
2466:
2462:
2453:
2451:
2443:
2442:
2438:
2428:
2426:
2417:
2416:
2412:
2402:
2400:
2393:"Rules of REIT"
2391:
2390:
2386:
2376:
2374:
2370:
2359:
2355:
2354:
2350:
2340:
2338:
2337:on 3 March 2012
2334:
2323:
2319:
2318:
2314:
2304:
2302:
2289:
2288:
2284:
2277:"SGX REIT Data"
2275:
2274:
2270:
2260:
2258:
2250:
2249:
2245:
2234:
2230:
2220:
2218:
2209:
2208:
2204:
2194:
2192:
2182:
2175:
2165:
2163:
2153:
2149:
2139:
2137:
2127:
2126:
2122:
2113:
2111:
2103:
2102:
2098:
2089:
2088:
2084:
2071:
2067:
2057:
2055:
2051:
2050:
2046:
2037:
2035:
2027:
2026:
2019:
2010:
2008:
2000:
1999:
1995:
1986:
1984:
1976:
1975:
1971:
1962:
1960:
1952:
1951:
1947:
1938:
1937:
1933:
1924:
1923:
1919:
1909:
1907:
1902:
1901:
1897:
1888:
1886:
1871:
1867:
1863:, July 12, 2007
1858:
1854:
1845:
1843:
1834:
1833:
1829:
1824:
1817:
1805:
1801:
1800:
1796:
1787:
1786:
1782:
1769:
1768:
1764:
1748:
1747:
1741:
1739:
1735:
1728:
1726:"Archived copy"
1724:
1723:
1719:
1714:
1710:
1701:
1699:
1681:
1677:
1668:
1667:
1663:
1650:
1649:
1645:
1636:
1635:
1631:
1621:
1619:
1614:
1613:
1609:
1599:
1597:
1593:
1592:
1588:
1578:
1576:
1572:
1571:
1567:
1557:
1555:
1551:
1550:
1546:
1538:
1534:
1523:
1522:
1518:
1513:
1509:
1500:
1498:
1489:
1488:
1484:
1474:
1472:
1467:
1466:
1462:
1452:
1450:
1445:
1444:
1440:
1430:
1428:
1423:
1422:
1418:
1408:
1406:
1401:
1400:
1396:
1386:
1384:
1380:
1374:
1370:
1360:
1358:
1353:
1352:
1345:
1336:
1332:
1320:
1316:
1297:
1293:
1283:
1281:
1277:
1276:
1272:
1261:
1257:
1253:
1184:Closed-end fund
1175:
1121:
1115:
1102:double taxation
1081:
1065:Great Recession
1048:in the form of
1037:
1032:
997:
970:
964:
951:
946:
878:Workspace Group
826:
816:
807:
791:
715:
703:Unibail-Rodamco
683:
631:
618:
594:
589:
580:
567:
523:
496:
472:
463:
455:
432:
415:
397:
391:
382:
331:
308:
302:
297:
277:
268:
256:
235:
215:
202:
197:
160:business trusts
147:
101:
96:
84:net asset value
71:publicly traded
17:
12:
11:
5:
4701:
4691:
4690:
4673:
4672:
4670:
4669:
4666:List of topics
4656:
4643:
4629:
4626:
4625:
4623:
4622:
4617:
4615:Urban planning
4612:
4607:
4602:
4597:
4595:Property cycle
4592:
4587:
4582:
4577:
4572:
4567:
4562:
4557:
4555:Gentrification
4552:
4547:
4542:
4536:
4534:
4530:
4529:
4527:
4526:
4521:
4516:
4511:
4506:
4501:
4496:
4494:Moving company
4491:
4486:
4481:
4476:
4471:
4466:
4461:
4455:
4453:
4449:
4448:
4446:
4445:
4440:
4435:
4430:
4425:
4420:
4415:
4410:
4405:
4400:
4395:
4390:
4385:
4380:
4375:
4370:
4364:
4362:
4356:
4355:
4353:
4352:
4347:
4342:
4337:
4332:
4327:
4326:
4325:
4315:
4310:
4309:
4308:
4298:
4293:
4288:
4283:
4278:
4276:Eminent domain
4273:
4268:
4263:
4258:
4253:
4248:
4246:Chain of title
4243:
4237:
4235:
4234:and regulation
4228:
4227:
4225:
4224:
4219:
4214:
4209:
4204:
4198:
4196:
4192:
4191:
4189:
4188:
4183:
4178:
4173:
4168:
4167:
4166:
4161:
4156:
4151:
4146:
4141:
4131:
4126:
4121:
4116:
4111:
4110:
4109:
4098:
4096:
4092:
4091:
4089:
4088:
4086:United Kingdom
4083:
4078:
4073:
4068:
4063:
4058:
4053:
4048:
4043:
4038:
4033:
4028:
4023:
4017:
4015:
4011:
4010:
4008:
4007:
4002:
3996:
3993:
3992:
3985:
3984:
3977:
3970:
3962:
3953:
3952:
3934:
3931:
3930:
3928:
3927:
3922:
3917:
3912:
3907:
3902:
3896:
3894:
3893:Related topics
3890:
3889:
3887:
3886:
3881:
3876:
3871:
3866:
3852:
3847:
3841:
3839:
3835:
3834:
3832:
3831:
3826:
3821:
3816:
3811:
3806:
3800:
3798:
3794:
3793:
3791:
3790:
3781:
3776:
3774:Social trading
3771:
3766:
3764:Social finance
3761:
3756:
3751:
3746:
3736:
3734:
3730:
3729:
3727:
3726:
3721:
3716:
3711:
3706:
3701:
3696:
3691:
3686:
3681:
3675:
3669:
3664:
3659:
3654:
3649:
3644:
3639:
3634:
3629:
3624:
3619:
3614:
3609:
3603:
3597:
3590:
3588:
3578:
3577:
3570:
3569:
3562:
3555:
3547:
3541:
3540:
3535:
3526:
3519:
3518:External links
3516:
3514:
3513:
3504:
3495:
3486:
3477:
3468:
3459:
3450:
3430:
3421:
3412:
3403:
3394:
3372:
3363:
3342:
3320:
3293:
3272:
3246:
3225:
3194:
3164:
3142:
3116:
3094:
3077:
3052:
3037:"Lei n 11.033"
3028:
3010:
2996:
2979:
2954:
2929:
2904:
2883:
2872:on 17 May 2013
2852:
2841:. 1 April 2021
2823:
2797:
2768:
2741:
2716:
2705:on 17 May 2013
2685:
2673:
2647:
2641:Bloomberg News
2627:
2613:
2587:
2573:
2555:
2534:
2503:
2485:
2460:
2436:
2410:
2384:
2348:
2312:
2282:
2268:
2243:
2228:
2217:. 5 March 2021
2202:
2173:
2147:
2120:
2096:
2082:
2065:
2044:
2033:www.sse.com.cn
2017:
1993:
1982:www.sse.com.cn
1969:
1945:
1931:
1917:
1895:
1865:
1852:
1827:
1815:
1794:
1780:
1762:
1717:
1708:
1683:Pleven, Liam.
1675:
1661:
1658:. 5 July 2018.
1643:
1629:
1607:
1586:
1565:
1544:
1516:
1507:
1482:
1460:
1438:
1416:
1394:
1368:
1343:
1330:
1314:
1291:
1270:
1254:
1252:
1249:
1248:
1247:
1242:
1237:
1232:
1226:
1221:
1216:
1211:
1206:
1201:
1196:
1191:
1186:
1181:
1174:
1171:
1170:
1169:
1162:
1159:
1156:
1153:
1150:
1147:
1144:
1141:
1138:
1135:
1132:
1114:
1111:
1080:
1077:
1046:taxable income
1036:
1033:
1031:
1028:
1018:
1017:
1014:
1011:
1008:
996:
993:
981:taxable income
963:
960:
950:
947:
945:
942:
937:
936:
933:
929:
926:
919:
889:stock exchange
862:Slough Estates
844:at that time:
830:United Kingdom
815:
814:United Kingdom
812:
806:
803:
790:
787:
775:
774:
771:
768:
757:
754:
751:
714:
711:
682:
679:
675:
674:
671:
668:
657:
654:
651:
648:
641:Qualifications
630:
627:
617:
614:
612:and Ascensio.
598:AG Real Estate
593:
590:
588:
585:
579:
576:
566:
563:
558:
557:
554:
551:
548:
522:
519:
495:
492:
471:
468:
462:
459:
454:
451:
431:
428:
414:
411:
393:Main article:
390:
387:
330:
327:
304:Main article:
301:
298:
296:
293:
276:
273:
267:
264:
255:
252:
234:
231:
214:
211:
201:
198:
196:
193:
146:
143:
100:
97:
95:
92:
15:
9:
6:
4:
3:
2:
4700:
4689:
4686:
4685:
4683:
4668:
4667:
4657:
4655:
4654:
4644:
4642:
4641:
4631:
4630:
4627:
4621:
4618:
4616:
4613:
4611:
4608:
4606:
4603:
4601:
4598:
4596:
4593:
4591:
4588:
4586:
4583:
4581:
4578:
4576:
4573:
4571:
4568:
4566:
4563:
4561:
4558:
4556:
4553:
4551:
4548:
4546:
4543:
4541:
4538:
4537:
4535:
4531:
4525:
4522:
4520:
4517:
4515:
4512:
4510:
4507:
4505:
4502:
4500:
4497:
4495:
4492:
4490:
4487:
4485:
4482:
4480:
4477:
4475:
4472:
4470:
4467:
4465:
4462:
4460:
4457:
4456:
4454:
4450:
4444:
4441:
4439:
4436:
4434:
4431:
4429:
4426:
4424:
4421:
4419:
4416:
4414:
4413:Mortgage loan
4411:
4409:
4406:
4404:
4401:
4399:
4396:
4394:
4391:
4389:
4386:
4384:
4381:
4379:
4376:
4374:
4371:
4369:
4366:
4365:
4363:
4361:and valuation
4357:
4351:
4348:
4346:
4345:Torrens title
4343:
4341:
4338:
4336:
4333:
4331:
4330:Real property
4328:
4324:
4321:
4320:
4319:
4316:
4314:
4311:
4307:
4304:
4303:
4302:
4299:
4297:
4294:
4292:
4289:
4287:
4284:
4282:
4279:
4277:
4274:
4272:
4269:
4267:
4264:
4262:
4259:
4257:
4254:
4252:
4249:
4247:
4244:
4242:
4239:
4238:
4236:
4233:
4229:
4223:
4220:
4218:
4215:
4213:
4210:
4208:
4205:
4203:
4200:
4199:
4197:
4193:
4187:
4184:
4182:
4179:
4177:
4174:
4172:
4169:
4165:
4162:
4160:
4159:Golf property
4157:
4155:
4152:
4150:
4147:
4145:
4142:
4140:
4137:
4136:
4135:
4132:
4130:
4127:
4125:
4122:
4120:
4117:
4115:
4112:
4108:
4105:
4104:
4103:
4100:
4099:
4097:
4093:
4087:
4084:
4082:
4079:
4077:
4074:
4072:
4069:
4067:
4064:
4062:
4059:
4057:
4054:
4052:
4049:
4047:
4044:
4042:
4039:
4037:
4034:
4032:
4029:
4027:
4024:
4022:
4019:
4018:
4016:
4012:
4006:
4003:
4001:
3998:
3997:
3994:
3990:
3983:
3978:
3976:
3971:
3969:
3964:
3963:
3960:
3950:
3942:
3932:
3926:
3923:
3921:
3918:
3916:
3913:
3911:
3908:
3906:
3903:
3901:
3898:
3897:
3895:
3891:
3885:
3882:
3880:
3877:
3875:
3872:
3870:
3867:
3864:
3860:
3856:
3853:
3851:
3848:
3846:
3843:
3842:
3840:
3836:
3830:
3827:
3825:
3824:Open-end fund
3822:
3820:
3817:
3815:
3812:
3810:
3807:
3805:
3802:
3801:
3799:
3795:
3789:
3785:
3782:
3780:
3777:
3775:
3772:
3770:
3767:
3765:
3762:
3760:
3757:
3755:
3752:
3750:
3747:
3745:
3741:
3738:
3737:
3735:
3731:
3725:
3722:
3720:
3717:
3715:
3712:
3710:
3709:Umbrella fund
3707:
3705:
3702:
3700:
3697:
3695:
3692:
3690:
3687:
3685:
3684:Royalty trust
3682:
3679:
3676:
3673:
3670:
3668:
3665:
3663:
3660:
3658:
3655:
3653:
3650:
3648:
3647:Offshore fund
3645:
3643:
3640:
3638:
3635:
3633:
3630:
3628:
3625:
3623:
3620:
3618:
3615:
3613:
3612:Fund of funds
3610:
3607:
3604:
3601:
3598:
3595:
3592:
3591:
3589:
3587:
3579:
3575:
3568:
3563:
3561:
3556:
3554:
3549:
3548:
3545:
3539:
3536:
3534:
3530:
3527:
3525:
3522:
3521:
3508:
3499:
3490:
3481:
3472:
3463:
3454:
3447:
3443:
3439:
3434:
3425:
3416:
3407:
3398:
3382:
3376:
3367:
3352:
3346:
3330:
3324:
3309:
3308:
3303:
3297:
3289:
3285:
3279:
3277:
3261:on 2014-12-07
3260:
3256:
3250:
3235:
3229:
3214:
3207:
3205:
3203:
3201:
3199:
3184:
3180:
3179:
3171:
3169:
3152:
3146:
3132:on 2011-01-20
3131:
3127:
3120:
3105:
3098:
3087:
3081:
3066:
3062:
3056:
3042:
3038:
3032:
3024:
3020:
3014:
3006:
3000:
2989:
2983:
2968:
2964:
2958:
2943:
2939:
2933:
2919:on 2011-09-30
2918:
2914:
2908:
2893:
2887:
2871:
2867:
2863:
2856:
2840:
2833:
2827:
2811:
2807:
2801:
2786:
2782:
2775:
2773:
2757:
2756:
2751:
2745:
2726:
2720:
2704:
2700:
2696:
2689:
2683:
2677:
2662:
2658:
2651:
2644:. 2010-07-28.
2643:
2642:
2637:
2631:
2623:
2617:
2601:
2600:Bloomberg.com
2597:
2591:
2583:
2577:
2569:
2565:
2559:
2544:
2538:
2524:on 2011-07-10
2520:
2513:
2507:
2499:
2495:
2489:
2474:
2473:www.jll.co.th
2470:
2464:
2450:
2446:
2440:
2424:
2420:
2414:
2398:
2394:
2388:
2369:
2365:
2358:
2352:
2333:
2329:
2322:
2316:
2301:on 2012-06-25
2300:
2296:
2292:
2286:
2278:
2272:
2257:
2253:
2247:
2239:
2232:
2216:
2212:
2206:
2191:
2187:
2180:
2178:
2162:
2158:
2151:
2136:
2135:
2130:
2124:
2110:
2106:
2100:
2092:
2086:
2078:
2077:
2069:
2054:
2048:
2034:
2030:
2024:
2022:
2007:
2003:
1997:
1983:
1979:
1973:
1959:
1955:
1949:
1941:
1935:
1927:
1921:
1905:
1899:
1885:on 2013-05-17
1884:
1880:
1876:
1869:
1862:
1856:
1841:
1837:
1831:
1822:
1820:
1811:
1804:
1798:
1790:
1784:
1777:. 5 May 2015.
1776:
1772:
1766:
1758:
1752:
1738:on 2016-02-04
1734:
1727:
1721:
1712:
1698:
1694:
1690:
1686:
1679:
1671:
1665:
1657:
1653:
1647:
1639:
1633:
1617:
1611:
1596:
1590:
1575:
1569:
1554:
1548:
1537:
1531:. 1977-04-22.
1530:
1526:
1520:
1511:
1497:on 2012-11-13
1496:
1492:
1486:
1470:
1464:
1448:
1442:
1426:
1420:
1404:
1398:
1379:
1372:
1356:
1350:
1348:
1340:
1334:
1327:
1324:
1318:
1311:(3): 312–335.
1310:
1306:
1302:
1295:
1280:
1274:
1266:
1259:
1255:
1246:
1243:
1241:
1238:
1236:
1235:Royalty trust
1233:
1230:
1227:
1225:
1222:
1220:
1217:
1215:
1212:
1210:
1207:
1205:
1202:
1200:
1197:
1195:
1192:
1190:
1187:
1185:
1182:
1180:
1177:
1176:
1167:
1163:
1160:
1157:
1154:
1151:
1148:
1145:
1142:
1139:
1136:
1133:
1130:
1129:
1128:
1125:
1120:
1110:
1108:
1103:
1099:
1098:corporate tax
1095:
1090:
1086:
1076:
1074:
1068:
1066:
1062:
1057:
1055:
1051:
1047:
1042:
1030:United States
1027:
1025:
1024:
1015:
1012:
1009:
1006:
1005:
1004:
1001:
992:
990:
986:
982:
978:
974:
969:
959:
956:
941:
934:
930:
927:
924:
920:
917:
916:
915:
913:
908:
904:
901:
897:
892:
890:
886:
881:
879:
875:
871:
867:
863:
859:
855:
851:
847:
843:
839:
836:(now see the
835:
831:
825:
821:
811:
802:
800:
796:
786:
784:
780:
772:
769:
766:
762:
758:
755:
752:
749:
745:
744:
743:
741:
740:retroactively
736:
734:
729:
727:
723:
719:
710:
708:
704:
700:
696:
692:
688:
678:
672:
669:
666:
662:
658:
655:
652:
649:
645:
644:
643:
642:
638:
635:
626:
623:
613:
611:
607:
603:
600:) introduced
599:
584:
575:
572:
562:
555:
552:
549:
546:
545:gearing ratio
542:
541:
540:
537:
535:
530:
528:
518:
516:
512:
507:
505:
501:
491:
489:
484:
480:
477:
467:
458:
450:
446:
442:
440:
436:
427:
423:
419:
410:
407:
402:
396:
386:
380:
379:Champion REIT
376:
375:Hui Xian REIT
372:
368:
362:
360:
356:
352:
348:
347:Sunlight REIT
344:
340:
339:The Link REIT
336:
326:
323:
319:
317:
313:
307:
292:
288:
284:
282:
272:
263:
261:
251:
249:
244:
240:
237:In 2007, the
230:
228:
224:
220:
210:
207:
192:
189:
183:
181:
177:
171:
168:
163:
161:
157:
153:
142:
140:
137:
133:
129:
123:
121:
120:Joel Broyhill
117:
113:
110:
106:
91:
89:
85:
81:
77:
72:
69:REITs can be
67:
65:
60:
58:
54:
50:
46:
42:
38:
34:
30:
26:
22:
4664:
4652:
4638:
4585:Land banking
4513:
4484:Land banking
4469:Buyer broker
4443:Rental value
4266:Conveyancing
4076:Saudi Arabia
3910:Robo-advisor
3855:Fixed income
3786: /
3742: /
3677:
3662:Pension fund
3507:
3498:
3489:
3480:
3471:
3462:
3453:
3445:
3441:
3437:
3433:
3424:
3415:
3406:
3397:
3385:. Retrieved
3375:
3366:
3354:. Retrieved
3345:
3333:. Retrieved
3323:
3311:. Retrieved
3305:
3296:
3287:
3263:. Retrieved
3259:the original
3249:
3238:. Retrieved
3228:
3217:. Retrieved
3186:, retrieved
3177:
3155:. Retrieved
3145:
3134:. Retrieved
3130:the original
3119:
3108:. Retrieved
3097:
3080:
3069:. Retrieved
3065:Mais Retorno
3064:
3055:
3044:. Retrieved
3040:
3031:
3022:
3013:
2999:
2982:
2970:. Retrieved
2966:
2957:
2945:. Retrieved
2941:
2932:
2921:. Retrieved
2917:the original
2907:
2896:. Retrieved
2894:. Bpf.org.uk
2886:
2874:. Retrieved
2870:the original
2865:
2855:
2843:. Retrieved
2826:
2814:. Retrieved
2810:the original
2800:
2789:. Retrieved
2787:(in Spanish)
2784:
2759:. Retrieved
2753:
2744:
2732:. Retrieved
2719:
2707:. Retrieved
2703:the original
2698:
2688:
2676:
2665:. Retrieved
2661:the original
2650:
2639:
2630:
2616:
2604:. Retrieved
2599:
2590:
2576:
2567:
2558:
2547:. Retrieved
2537:
2526:. Retrieved
2519:the original
2506:
2497:
2488:
2477:. Retrieved
2475:. 2018-01-17
2472:
2463:
2452:. Retrieved
2448:
2439:
2427:. Retrieved
2423:the original
2413:
2401:. Retrieved
2397:the original
2387:
2375:. Retrieved
2368:the original
2363:
2351:
2339:. Retrieved
2332:the original
2327:
2315:
2303:. Retrieved
2299:the original
2294:
2285:
2271:
2259:. Retrieved
2255:
2246:
2231:
2219:. Retrieved
2215:Philstar.com
2214:
2205:
2193:. Retrieved
2189:
2164:. Retrieved
2160:
2150:
2138:. Retrieved
2132:
2123:
2112:. Retrieved
2108:
2099:
2085:
2075:
2068:
2056:. Retrieved
2047:
2036:. Retrieved
2032:
2009:. Retrieved
2005:
1996:
1985:. Retrieved
1981:
1972:
1961:. Retrieved
1957:
1948:
1934:
1920:
1908:. Retrieved
1898:
1887:. Retrieved
1883:the original
1878:
1868:
1855:
1844:. Retrieved
1842:. 2011-09-11
1839:
1830:
1809:
1797:
1783:
1774:
1765:
1740:. Retrieved
1733:the original
1720:
1711:
1700:. Retrieved
1688:
1678:
1664:
1655:
1646:
1632:
1620:. Retrieved
1610:
1598:. Retrieved
1589:
1577:. Retrieved
1568:
1556:. Retrieved
1547:
1528:
1519:
1510:
1499:. Retrieved
1495:the original
1485:
1473:. Retrieved
1463:
1451:. Retrieved
1441:
1429:. Retrieved
1419:
1407:. Retrieved
1397:
1385:. Retrieved
1371:
1359:. Retrieved
1341:. CityWire.
1333:
1317:
1308:
1304:
1294:
1282:. Retrieved
1273:
1264:
1258:
1240:Stock market
1194:Income trust
1126:
1122:
1107:mutual funds
1082:
1069:
1058:
1054:shareholders
1041:mutual funds
1038:
1021:
1019:
998:
971:
952:
938:
909:
905:
893:
882:
846:British Land
827:
808:
792:
776:
761:shareholders
737:
730:
716:
694:
690:
686:
684:
676:
661:shareholders
640:
639:
632:
619:
595:
581:
568:
559:
538:
531:
524:
508:
497:
485:
481:
473:
464:
456:
447:
443:
433:
424:
420:
416:
398:
363:
332:
324:
320:
309:
289:
285:
278:
269:
266:Saudi Arabia
257:
254:South Africa
236:
216:
203:
184:
180:deleveraging
172:
164:
148:
124:
102:
68:
61:
24:
20:
18:
4610:Urban decay
4464:Buyer agent
4286:Foreclosure
4281:Encumbrance
4154:Arable land
4066:Puerto Rico
4014:By location
3989:Real estate
3884:Yield curve
3797:Terminology
3749:Hedge Funds
3642:Mutual fund
3582:Investment
3356:25 February
3335:25 February
3313:25 February
3288:FindLaw.com
3188:February 1,
2761:25 February
2709:20 February
2545:. Finlex.fi
2295:asiaone.com
2190:Nikkei Asia
2058:25 February
1622:25 February
1600:24 February
1579:24 February
1558:24 February
1387:13 December
1209:Mutual fund
1079:Legislation
985:2007 budget
500:Philippines
494:Philippines
383:Real Estate
109:diversified
29:real estate
4565:Green belt
4438:Remortgage
4222:Relocation
4021:Bangladesh
3719:Unit trust
3627:Hedge fund
3617:Index fund
3586:structures
3265:4 December
3240:2013-05-27
3219:2013-05-27
3157:4 December
3153:. reit.com
3136:2011-01-14
3110:2006-10-17
3106:. Reit.com
3071:2020-12-19
3046:2020-12-19
2923:2012-04-04
2898:2012-12-18
2816:5 February
2791:2020-12-19
2667:2007-06-30
2606:August 28,
2549:2012-12-18
2528:2008-01-01
2479:2020-12-19
2454:2020-12-19
2364:mas.gov.sg
2328:mas.gov.sg
2291:"Business"
2114:2020-12-19
2038:2024-04-24
2011:2024-04-24
1987:2024-04-24
1963:2024-04-24
1910:4 December
1906:. reit.com
1889:2013-02-27
1846:2024-06-22
1840:SlideShare
1742:2015-11-09
1702:2015-12-09
1501:2012-12-18
1453:4 December
1449:. reit.com
1431:4 December
1427:. reit.com
1409:4 December
1405:. reit.com
1361:4 December
1357:. reit.com
1328:in the UK.
1251:References
1189:EPRA index
1117:See also:
966:See also:
818:See also:
779:EPRA index
647:investors.
511:Ayala Land
367:EPRA index
112:portfolios
41:warehouses
4550:Filtering
4540:Companies
4459:Appraiser
4340:Severance
4036:Indonesia
3863:Convexity
2568:finlex.fi
2403:27 August
1697:0099-9660
1113:Structure
1050:dividends
850:Hammerson
799:IRES REIT
765:dividends
665:dividends
610:Cofinimmo
578:Sri Lanka
521:Singapore
461:Indonesia
335:Hong Kong
329:Hong Kong
300:Australia
188:dividends
145:Evolution
45:hospitals
37:apartment
4682:Category
4640:Category
4545:Eviction
4489:Landlord
4291:Land law
4056:Pakistan
4000:Property
3941:Category
3859:Duration
3446:et. seq.
3442:See also
3387:16 March
2972:15 March
2947:15 March
2876:19 April
2839:Deloitte
2785:MuyPymes
2734:19 April
2429:21 April
2377:15 March
2357:"Gov.sg"
2341:15 March
2305:15 March
2261:15 March
2140:15 March
1873:So, KK.
1751:cite web
1475:16 March
1173:See also
1063:and the
973:Canadian
944:Americas
785:(EPRA).
763:through
663:through
622:Bulgaria
616:Bulgaria
565:Thailand
543:Maximum
470:Pakistan
453:Malaysia
227:HFC Bank
130:and the
99:Creation
4653:Commons
4570:Indices
4452:Parties
4251:Closing
4195:Sectors
3674:(QIAIF)
2845:18 June
2498:Tijd.be
2221:17 June
2195:17 June
1284:21 July
1231:(REMIC)
1035:History
866:Brixton
854:Landsec
810:large.
795:Ireland
789:Ireland
718:Germany
713:Germany
634:Finnish
629:Finland
606:Befimmo
602:Belgian
592:Belgium
243:Nigeria
233:Nigeria
94:History
86:(NAV),
4658:
4645:
4632:
4590:People
4524:Tenant
4350:Zoning
4071:Russia
4061:Panama
4046:Turkey
4026:Canada
3838:Theory
3740:Active
3680:(REIT)
3533:Curlie
2166:11 May
1810:gov.sa
1695:
1656:Forbes
1618:. FTSE
1083:Under
1000:Mexico
995:Mexico
977:trusts
962:Canada
955:Brazil
949:Brazil
932:trusts
707:Gecina
699:France
681:France
587:Europe
547:of 35%
225:, now
136:equity
128:Nareit
53:hotels
33:office
4533:Other
4306:Lease
4095:Types
4051:Kenya
4041:Italy
4031:China
3925:UCITS
3784:Value
3694:SICAV
3608:(FCP)
3602:(ETF)
3596:(CCF)
3089:(PDF)
2991:(PDF)
2835:(PDF)
2728:(PDF)
2522:(PDF)
2515:(PDF)
2371:(PDF)
2360:(PDF)
2335:(PDF)
2324:(PDF)
1806:(PDF)
1736:(PDF)
1729:(PDF)
1539:(PDF)
1381:(PDF)
1326:s 519
1321:E.g.
805:Spain
435:Japan
430:Japan
413:China
401:India
389:India
219:Ghana
213:Ghana
206:Kenya
200:Kenya
4271:Deed
3949:List
3584:fund
3389:2012
3358:2021
3337:2021
3315:2021
3267:2014
3190:2017
3159:2014
2974:2018
2949:2018
2878:2013
2847:2022
2818:2012
2763:2021
2736:2014
2711:2013
2608:2019
2431:2014
2405:2013
2379:2018
2343:2018
2307:2018
2263:2018
2223:2021
2197:2021
2168:2015
2142:2018
2060:2021
1912:2014
1757:link
1693:ISSN
1624:2021
1602:2021
1581:2021
1560:2021
1477:2021
1455:2014
1433:2014
1411:2014
1389:2018
1363:2014
1286:2022
910:The
898:the
876:and
860:and
822:and
695:OCPI
693:and
691:SCPI
687:SIIC
569:The
474:The
165:The
80:MSCI
55:and
35:and
25:REIT
4232:Law
3531:at
3438:See
1052:to
488:AKD
4684::
3861:,
3304:.
3286:.
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3197:^
3167:^
3063:.
3039:.
3021:.
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2697:.
2638:.
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2566:.
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2362:.
2326:.
2293:.
2254:.
2213:.
2188:.
2176:^
2159:.
2131:.
2107:.
2031:.
2020:^
2004:.
1980:.
1956:.
1877:.
1838:.
1818:^
1808:.
1773:.
1753:}}
1749:{{
1691:.
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1309:99
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