2115:
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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.
298:
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.
540:, 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.
969:
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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3956:
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70:. 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.
294:(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.
240:, 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.
1037:, 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."
1002:. 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.
193:(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.
329:). 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.
968:
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
419:
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
647:
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
476:
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
1102:
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
1081:
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%
571:
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
414:
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
950:
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
917:
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
436:
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
297:
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
196:
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
820:
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
593:
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
584:
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
219:
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
489:
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
432:
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
913:
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
281:
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
184:
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
459:
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
420:
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.
493:
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.
1013:
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:
136:
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,
1134:
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.
942:
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
572:
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).
428:
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.
160:
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
375:
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
180:
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
735:. 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
301:
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.
201:
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.
256:
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
84:
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
635:
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.
2606:
657:
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
332:
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.
1054:
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
455:
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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261:: 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
513:
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
905:
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.
1950:
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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
2087:
REITs Around the World: Your Guide to Real Estate Investment Trusts in Nearly 40 Countries for Inflation Protection, Currency Hedging, Risk Management and Diversification
939:
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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2342:
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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
581:
138:
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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.
514:
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1098:, a REIT is "any corporation, trust or association that acts as an investment agent specializing in real estate and real estate mortgages" under
2504:
1936:
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486:
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77:. 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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145:(EPRA). As of 29 January 2021, the global index included 490 stock exchange listed real estate companies from 39 countries representing an
1312:"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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86:
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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.
416:
3990:
743:
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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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252:(SEC) issued the first set of guidelines for the registration and issuance of requirements for the operation of REITs in
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1937:"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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384:(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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1988:
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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).
129:. 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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1107:, and by meeting certain other requirements. The purpose of this designation is to reduce or eliminate
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2456:"REIT in Thailand ( Real Estate Investment Trust ), listed on the Stock Exchange of Thailand ( SET )"
1836:
Mahipal Singh, Security Analysis with Investment and Portfolio Management, Isha Books 2011, page 145.
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884:
273:, 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
902:. 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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1964:
38:, pronounced "reet") is a company that owns, and in most cases operates, income-producing
8:
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The REIT concept was launched in Australia in 1971. General Property Trust was the first
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93:. The key statistics to examine the financial position and operation of a REIT include
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372:) 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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3295:"UPREITs, Down-REITs And Other REIT Vehicles: Should You Go Along For The Ride?"
2903:"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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2647:"Gecina Reports First-Half Profit as French Company's Properties Gain Value"
1951:"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
4595:
4494:
4479:
4453:
4276:
4242:
3920:
3865:
3672:
1627:"FTSE Russell Factsheet:FTSE EPRA Nareit Global & Global ex US Indices"
1250:
1204:
856:
460:
subsequently sold for less than half of the initial value at $ 31 billion.
190:
808:. Irish based REITs include Hibernia REIT, Green REIT, Yew Grove REIT and
804:
The 2013 Finance Act contained provisions for creating REIT structures in
708:(which are two other kinds of real-estate trusts not publicly listed). In
664:
At least 80% of its assets have to be invested in residential real-estate.
4620:
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4296:
4291:
4164:
3999:
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3652:
1219:
1117:
1064:
1051:
876:
771:
671:
510:
39:
3553:
3391:
2455:
1605:
767:
At least 75% of the G-REIT's gross revenues must be real-estate related.
731:
planned to introduce REITs in order to create a new type of real estate
4575:
4448:
3759:
3729:
3637:
3627:
1350:"Residential shut out fears for UK Reits played down after German move"
1199:
1172:
Derive at least 75% of its gross income from rents or mortgage interest
986:
REITs were established in 1993. They are required to be configured as
789:
770:
At least 90% of the REIT's taxable income has to be distributed to its
521:
377:
360:
have not enjoyed success because of low yield. Except for The Link and
3221:
433:
Commercial REITs (180601) on the Shenzhen Stock Exchange on March 14.
1799:
1278:(completed revised and updated ed.). W. W. Norton & Company.
946:
the interest cover test of 1.25 times finance costs is not as onerous
860:
620:
498:
345:
51:
47:
3375:
1394:. USC Lusk Center for Real Estate. University of Southern California
4555:
4499:
4301:
4227:
4010:
2849:
1584:
1060:
775:
675:
632:
198:
55:
169:
authorized REITs to be established as corporations in addition to
2102:"Japan-based REITs have dumped over half their US stocks: report"
1148:
Have transferable shares or transferable certificates of interest
864:
805:
728:
644:
616:
612:
550:
Some of the regulations that S-REITs have to adhere to includes:
543:
S-REITs are regulated as Collective Investment Schemes under the
253:
2063:
1892:. European Public Real Estate Association (EPRA). Archived from
757:
REITs have to be established as corporations—"REIT-AG" or "REIT-
564:
Restriction to certain types of investments the S-REITs can make
282:
presence of a real estate developer and some other key persons.
4360:
3543:
1010:
983:
965:
717:
709:
688:
As of 2018 Orava Residential REIT is the only REIT in Finland.
509:
The legal framework enabling the establishment of REITs in the
67:
3968:
3535:
Nareit - National Association of Real Estate Investment Trusts
1309:
1070:
From 2008 to 2011, REITs faced challenges from both a slowing
764:
At least 75% of its assets have to be invested in real estate.
368:(IPO) price. Hong Kong issuers' use of financial engineering (
220:
investment market segment of the Nairobi Securities Exchange.
4316:
3704:
2262:
2197:"Philippines' young REIT market snubbed by foreign investors"
1169:
Have at least 75% of its total assets invested in real estate
1027:
The FIBRA must distribute 95% of annual profits to investors.
872:
445:
411:
229:
216:
63:
3224:"The Infrastructure and Real Estate Trust in Mexico (FIBRA)"
1389:"Listed and Non-Listed Reits: Exploring the Cost Difference"
42:. REITs own many types of commercial real estate, including
4281:
2139:
1138:
To qualify as a REIT under U.S. tax rules, a company must:
90:
2505:"Bernheim Comofi richt vastgoedbevak op van 10 miljard fr"
1458:"Real Estate Slated for Eleventh Headline Sector in GICS®"
1163:
Pay dividends of at least 90% of the REIT's taxable income
998:
by the Conservative government. Many Canadian REITs have
749:
A law concerning REITs was enacted 1 June 2007, effective
364:, share prices of all but one are significantly below the
3072:"Monoativo: saiba o que é e como funciona • Mais Retorno"
2879:. European Public Real Estate Association. Archived from
2712:. European Public Real Estate Association. Archived from
925:
brought five main changes to the REIT regime in the UK:
3362:"REIT and Publicly Traded Real Estate Company Directory"
932:
relaxation of the listing requirements—REITs can now be
114:
REITs were created in the United States after President
3381:
CCH 2008 U.S. Master Tax Guide, paragr. 2326, page 681.
2287:
1782:"Low subscription aborts Haldane McCall's N13 Reit IPO"
3548:
3534:
3495:
Internal Revenue Code sections 856(h)(1) and 542(a)(2)
1154:
Not be a financial institution or an insurance company
839:
The legislation laying out the rules for REITs in the
133:
in 1961 who pushed for the creation under Eisenhower.
2736:"Real Estate Investment Trusts introduced in Ireland"
2554:"FINLEX ® - Ajantasainen lainsäädäntö: 24.4.2009/299"
1606:"Investing in Listed Real Estate - IPE Reference Hub"
1142:
Be structured as a corporation, trust, or association
1084:
public REITs listed on exchanges in the United States
3186:
Morrissey, Janet; Grant, Peter (November 10, 2016),
396:
with a total market capitalisation of €700 million.
388:
with a total market capitalisation of €2.3 billion,
2665:
2607:"Unibail-Rodamco announces the approval by the AMF"
1832:
1830:
3459:(defining insurance companies for these purposes).
1552:. "Securities and Exchange Commission. 1977-03-21.
567:Distribution of at least 90% of its taxable income
101:(FFO), and adjusted funds from operations (AFFO).
2792:"¿Qué es una sociedad de inversión inmobiliaria?"
2222:"AREIT, a trailblazer in the country's REIT path"
325:(LPT) on the Australian stock exchanges (now the
4690:
2083:
1827:
1663:"Screening For High-Yielding High-Quality REITs"
1175:Have no more than 25% of its assets invested in
3683:Qualifying investor alternative investment fund
3112:
2761:"Reit dividends increase tenfold in four years"
1536:"Realty Trust Wins Fraud Action Brought by SEC"
1480:"The Most Important Metrics for REIT Investing"
990:and are not taxed if they distribute their net
3549:EPRA - European Public Real Estate Association
3289:
3287:
3185:
1564:"History of REITs & Real Estate Investing"
1151:Otherwise be taxable as a domestic corporation
1145:Be managed by a board of directors or trustees
487:Securities and Exchange Commission of Pakistan
27:Company that owns income-producing real estate
4631:List of housing markets by real estate prices
3984:
3569:
3181:
3179:
3643:Labour-sponsored venture capital corporation
3522:Internal Revenue Code sect. 856(c)(4)(B)(ii)
3222:Luis F. Moreno Trevino, Julio Planas Vidal.
2480:"Are Thai REITs better than property funds?"
2332:"MAS: Code of Collective Investment Schemes"
2140:"Breaking News, World News & Multimedia"
1651:. U.S. News & World Report. 8 June 2018.
898:and be UK-resident and publicly listed on a
3340:"REITs vs. Stocks: What Does the Data Say?"
3284:
3078:(in Brazilian Portuguese). 18 February 2020
4671:
3991:
3977:
3955:
3576:
3562:
3313:"Pummeled by the recession, REITs rebound"
3176:
3113:Mark Rothschild (November–December 2005).
3583:
3394:. U.S. Securities and Exchange Commission
3134:
2190:
2188:
1696:"Looming Rate Rise Weighs on REIT Shares"
1130:List of public REITs in the United States
205:
3217:
3215:
3213:
3211:
3209:
2949:"UK REITS SapphireCapitalPartners.co.uk"
2789:
197:net negative effect on REIT shares. The
189:, after which listed REITs responded by
3451:Internal Revenue Code Sect. 856(a)(4).
3392:"Real Estate Investment Trusts (REITs)"
3052:Brazilian Federal Government - Planalto
3034:Brazilian Federal Government - Planalto
2999:"The REIT Niche and the UK REIT Market"
2817:"REITs (Real Estate Investment Trusts)"
2633:"Gecina largest office space in France"
2168:"The Future of REIT in the Philippines"
1290:"Real Estate Investment Trusts (REITs)"
1273:
1240:Real estate mortgage investment conduit
1190:Australian real estate investment trust
1157:Be jointly owned by 100 persons or more
794:European Public Real Estate Association
615:REITs in 1995 with the constitution of
382:European Public Real Estate Association
323:Australian real estate investment trust
317:Australian real estate investment trust
290:The REIT legislation was introduced by
285:
143:European Public Real Estate Association
87:Global Industry Classification Standard
14:
4691:
3468:Internal Revenue Code Sect. 856(a)(5).
3245:"Mexican REIT FIBRA Uno Raises $ 300M"
2185:
1766:: CS1 maint: archived copy as title (
1360:
1358:
417:Securities and Exchange Board of India
3972:
3557:
3504:Internal Revenue Code sect. 856(c)(4)
3477:Internal Revenue Code Sect. 856(c)(2)
3439:Internal Revenue Code Sect. 856(a)(3)
3430:Internal Revenue Code Sect. 856(a)(2)
3421:Internal Revenue Code Sect. 856(a)(1)
3206:
2785:
2783:
2703:
2523:"Real Estate Investments in Bulgaria"
2249:"An overview of the S-Reit landscape"
2034:
2032:
1386:
918:the market to $ 1 trillion by 2010."
4658:
3513:Internal Revenue Code sect 856(c)(4)
3139:. InvestingDaily.com. Archived from
2263:"CapitaLand Mall Trust :: Home"
2194:
2165:
2064:"History Timeline of J-REIT History"
1886:"Global REIT Survey 2012: Hong Kong"
1215:List of real estate investment firms
292:Dubai International Financial Centre
3189:A Young Mexican REIT Market Evolves
3115:"Spotlight on North America/Canada"
2246:
1585:"Global Real Estate Index Launches"
1355:
661:Minimum holding period: five years.
305:
24:
4616:Undergraduate real estate programs
3486:Internal Revenue Code sect. 857(a)
3412:Internal Revenue Code Sect. 856(a)
2843:"UK REITs a summary of the regime"
2780:
2706:"Global REIT Survey 2012: Germany"
2029:
1693:
1649:"What Higher Rates Mean for REITs"
1120:provide for investment in stocks.
619:. Others REITs in Belgium include
582:Securities and Exchange Commission
561:Annual valuation of its properties
515:Securities and Exchange Commission
362:Regal Real Estate Investment Trust
250:Securities and Exchange Commission
25:
4710:
4414:Investment rating for real estate
3528:
2691:See § 1 (1) a and § 3 (9) of the
2668:"G-Reit news for German property"
2104:. The Real Deal. 31 October 2018.
1387:Green, Richard K.; Rhea, Parker.
824:
696:The French acronyms for REIT are
648:tax-efficient residential REITs.
545:Monetary Authority of Singapore's
89:by S&P Dow Jones Indices and
4670:
4657:
4645:
4644:
3954:
3947:
3946:
3516:
3507:
3498:
3489:
3480:
3471:
3462:
3442:
3433:
3137:"REIT Investing, Canadian Style"
2870:
2670:. citywire.co.uk. Archived from
2013:"华夏华润商业REIT基金行情_优势_走势_评级 - 华夏基金"
1965:"华夏金茂商业REIT基金行情_优势_走势_评级 - 华夏基金"
1847:"Reits & remf (Real Estate)"
1040:
875:. The other four companies were
452:among other exchanges in Japan.
344:REITs have been in existence in
228:REITs have been in existence in
3998:
3424:
3415:
3406:
3384:
3354:
3332:
3305:
3258:
3237:
3154:
3128:
3106:
3089:
3064:
3040:
3022:
3008:
2991:
2974:"Sapphire Capital Partners LLP"
2966:
2941:
2916:
2895:
2864:
2835:
2809:
2753:
2728:
2697:
2685:
2666:Alan O'Sullivan (1 June 2007).
2659:
2639:
2625:
2599:
2585:
2567:
2546:
2515:
2497:
2472:
2448:
2422:
2396:
2360:
2324:
2294:
2280:
2255:
2240:
2214:
2159:
2132:
2108:
2094:
2077:
2056:
2040:"两单消费基础设施REITs在上交所上市 | 上海证券交易所"
2005:
1981:
1957:
1943:
1929:
1907:
1877:
1864:
1839:
1806:
1792:
1774:
1729:
1720:
1687:
1673:
1655:
1641:
1619:
1598:
1577:
1556:
1528:
1519:
1494:
1472:
1450:
700:(publicly listed), contrary to
276:
264:
4571:Graduate real estate education
4016:Tertiary sector of the economy
3780:Socially responsible investing
3710:Split capital investment trust
2790:Olivares, David (2019-03-05).
1883:
1800:"News for SA Reit Association"
1428:
1406:
1380:
1342:
1326:
1303:
1282:
1267:
1089:
504:
327:Australian Securities Exchange
13:
1:
4699:Real estate investment trusts
3668:Open-ended investment company
3540:Real Estate Investment Trusts
2978:sapphirecapitalpartners.co.uk
2953:sapphirecapitalpartners.co.uk
2873:"Global REIT Survey 2012: UK"
1261:
934:Alternative Investment Market
4525:Real estate investment trust
4130:Extraterrestrial real estate
3926:Returns-based style analysis
3689:Real estate investment trust
2819:. ShareWorld. Archived from
1123:
1045:
588:
531:
471:
380:, an index published by the
339:
310:
165:and construction deals. The
155:
32:real estate investment trust
7:
4530:Real property administrator
4520:Real estate investment club
3861:Efficient-market hypothesis
2593:"Orava - NASDAQ OMX NORDIC"
1274:Malkiel, Burton G. (2018).
1183:
1096:U.S. Federal income tax law
954:
911:British Property Federation
626:
575:
480:
463:
354:Hong Kong Housing Authority
271:Johannesburg Stock Exchange
109:
10:
4715:
4187:Private equity real estate
3700:Short-term investment fund
3268:. reit.com. Archived from
3162:"Fibras Get Their Footing"
2924:"Olympia Capital Research"
2613:. Bloomberg. 29 March 2018
2195:Endo, Jun (2 March 2021).
1814:"Lahiya Sanadeek (Aqaree)"
1504:. Reit.com. Archived from
1348:See A. O'Sullivan (2006),
1127:
976:
828:
799:
792:, an index managed by the
723:
639:
602:
403:
314:
243:
187:2007–2008 financial crisis
104:
4639:
4543:
4462:
4369:
4241:
4205:
4135:International real estate
4105:
4024:
4006:
3944:
3903:
3848:
3807:
3743:
3648:Listed investment company
3617:Fonds commun de placement
3591:
3030:"Lei 11.196 - art.3, III"
2120:signon.thomsonreuters.com
2116:"Practical Law US Signon"
2084:Stooker, Richard (2011).
1436:"Guide to Mortgage REITs"
1256:Taxable REIT subsidiaries
1177:taxable REIT subsidiaries
1005:
972:
964:REITs were introduced in
959:
885:Primary Health Properties
691:
631:REITs were introduced in
597:
152:of about $ 1.7 trillion.
3856:Arbitrage pricing theory
3266:"REIT Industry Timeline"
3247:. Institutional Investor
3102:(in Portuguese). ANBIMA.
1872:South China Morning Post
1683:. PodBean. 29 June 2018.
1681:"Keeping it Real Estate"
1502:"REIT 50 Years Timeline"
1334:Corporation Tax Act 2010
1105:Internal Revenue Service
879:(now known as "SEGRO"),
849:Corporation Tax Act 2010
835:Corporation Tax Act 2010
815:
440:
423:
399:
223:
210:
4329:Real estate transaction
4218:Real estate development
3931:Traditional investments
3916:Commodity pool operator
3890:Noisy market hypothesis
3885:Modern portfolio theory
3735:Unitised insurance fund
3663:Open-ended fund company
3605:Common contractual fund
3194:The Wall Street Journal
2877:Global REIT Survey 2012
2710:Global REIT Survey 2012
1700:The Wall Street Journal
1482:. Simply Safe Dividends
1414:"Guide to Equity REITs"
1235:Real estate development
1034:The Wall Street Journal
979:List of REITs in Canada
737:Social Democratic Party
406:Business Trust in India
366:initial public offering
259:Nigerian Stock Exchange
4429:Real estate derivative
4389:Effective gross income
4155:Healthcare real estate
3911:Alternative investment
3825:Institutional investor
951:would likely prefer".
881:Great Portland Estates
206:Africa and Middle east
178:Tax Reform Act of 1986
167:Tax Reform Act of 1976
4586:Industry trade groups
4490:Exclusive buyer agent
4444:Real estate valuation
4434:Real estate economics
4394:Gross rent multiplier
4223:Real estate investing
4125:Corporate Real Estate
3725:Unit investment trust
3585:Investment management
1225:Real estate investing
1100:Internal Revenue Code
1072:United States economy
907:London Stock Exchange
869:Liberty International
716:is the largest SIIC.
607:Bernheim Comofi (now
150:market capitalization
99:funds from operations
4404:Highest and best use
4370:Economics, financing
4334:Real estate contract
4228:Real estate flipping
4197:Residential property
4140:Lease administration
4092:United Arab Emirates
3715:Tax transparent fund
3611:Exchange-traded fund
2823:on 10 September 2010
2460:www.thaiwebsites.com
2247:DBS (26 June 2023).
1230:Real estate business
450:Tokyo Stock Exchange
352:was launched by the
286:United Arab Emirates
234:Home Finance Company
116:Dwight D. Eisenhower
50:buildings, studios,
4384:Capitalization rate
4379:Asset-based lending
4213:Property management
4118:Commercial building
4113:Commercial property
3770:Manager of managers
3678:Private-equity fund
3318:The Washington Post
3097:"DELIBERAÇÃO Nº 62"
2430:"REITs in Thailand"
843:was enacted in the
753:to 1 January 2007:
744:ministry of finance
410:As of August 2014,
370:interest rate swaps
4611:Real estate trends
4515:Real estate broker
4485:Chartered Surveyor
4439:Real estate bubble
4419:Mortgage insurance
4252:Adverse possession
4175:Luxury real estate
4150:Garden real estate
3880:Martingale pricing
3790:Thematic investing
3755:passive management
3226:. Haynes and Boone
2267:www.capitamall.com
2172:KMC MAG Group. Inc
2166:Nordberg, Antton.
2145:The New York Times
1915:"Worldwide Wisdom"
1890:Global REIT Survey
1786:The Nation Nigeria
1540:Washingtonpost.com
1316:Economic Geography
759:Aktiengesellschaft
733:investment vehicle
538:Singapore Exchange
215:The first REIT in
68:commercial forests
4686:
4685:
4324:Property abstract
4307:Land registration
4267:Concurrent estate
4192:Real estate owned
4182:Off-plan property
4160:Vacation property
4145:Niche real estate
3966:
3965:
3744:Investment styles
3192:, New York City:
2575:"19.12.1997/1173"
2511:. 29 August 2013.
2410:on 28 August 2013
1547:"SEC News Digest"
1366:"What is a REIT?"
1000:limited liability
742:In June 2006 the
526:COVID-19 pandemic
348:since 2005, when
127:liquid securities
75:capital gains tax
16:(Redirected from
4706:
4674:
4673:
4661:
4660:
4648:
4647:
4591:Investment firms
4510:Property manager
4409:Home equity loan
4312:Leasehold estate
4272:Conditional sale
3993:
3986:
3979:
3970:
3969:
3958:
3957:
3950:
3949:
3799:growth investing
3765:Impact investing
3633:Investment trust
3578:
3571:
3564:
3555:
3554:
3523:
3520:
3514:
3511:
3505:
3502:
3496:
3493:
3487:
3484:
3478:
3475:
3469:
3466:
3460:
3446:
3440:
3437:
3431:
3428:
3422:
3419:
3413:
3410:
3404:
3403:
3401:
3399:
3388:
3382:
3379:
3373:
3372:
3370:
3368:
3358:
3352:
3351:
3349:
3347:
3336:
3330:
3329:
3327:
3325:
3309:
3303:
3302:
3291:
3282:
3281:
3279:
3277:
3262:
3256:
3255:
3253:
3252:
3241:
3235:
3234:
3232:
3231:
3219:
3204:
3203:
3202:
3200:
3183:
3174:
3173:
3171:
3169:
3158:
3152:
3151:
3149:
3148:
3132:
3126:
3125:
3123:
3122:
3110:
3104:
3103:
3101:
3093:
3087:
3086:
3084:
3083:
3068:
3062:
3061:
3059:
3058:
3044:
3038:
3037:
3026:
3020:
3019:
3016:"ICVM472 - FIIs"
3012:
3006:
3005:
3003:
2995:
2989:
2988:
2986:
2984:
2970:
2964:
2963:
2961:
2959:
2945:
2939:
2938:
2936:
2935:
2926:. Archived from
2920:
2914:
2913:
2911:
2910:
2899:
2893:
2892:
2890:
2888:
2871:Rowe, Rosalind.
2868:
2862:
2861:
2859:
2857:
2847:
2839:
2833:
2832:
2830:
2828:
2813:
2807:
2806:
2804:
2803:
2787:
2778:
2777:
2775:
2773:
2757:
2751:
2750:
2748:
2746:
2740:
2732:
2726:
2725:
2723:
2721:
2704:Hackemann, Tim.
2701:
2695:
2689:
2683:
2682:
2680:
2679:
2674:on June 17, 2021
2663:
2657:
2656:
2643:
2637:
2636:
2629:
2623:
2622:
2620:
2618:
2603:
2597:
2596:
2589:
2583:
2582:
2571:
2565:
2564:
2562:
2561:
2550:
2544:
2543:
2541:
2540:
2534:
2528:. Archived from
2527:
2519:
2513:
2512:
2501:
2495:
2494:
2492:
2491:
2476:
2470:
2469:
2467:
2466:
2452:
2446:
2445:
2443:
2441:
2436:on 22 April 2014
2432:. Archived from
2426:
2420:
2419:
2417:
2415:
2406:. Archived from
2400:
2394:
2393:
2391:
2389:
2384:on 20 March 2012
2383:
2377:. Archived from
2372:
2364:
2358:
2357:
2355:
2353:
2347:
2341:. Archived from
2336:
2328:
2322:
2321:
2319:
2317:
2308:. Archived from
2298:
2292:
2291:
2284:
2278:
2277:
2275:
2273:
2259:
2253:
2252:
2244:
2238:
2237:
2235:
2233:
2218:
2212:
2211:
2209:
2207:
2192:
2183:
2182:
2180:
2178:
2163:
2157:
2156:
2154:
2152:
2136:
2130:
2129:
2127:
2126:
2112:
2106:
2105:
2098:
2092:
2091:
2081:
2075:
2074:
2072:
2070:
2060:
2054:
2053:
2051:
2050:
2036:
2027:
2026:
2024:
2023:
2017:www.chinaamc.com
2009:
2003:
2002:
2000:
1999:
1989:"基本信息 | 上海证券交易所"
1985:
1979:
1978:
1976:
1975:
1969:www.chinaamc.com
1961:
1955:
1954:
1947:
1941:
1940:
1933:
1927:
1926:
1924:
1922:
1911:
1905:
1904:
1902:
1901:
1881:
1875:
1868:
1862:
1861:
1859:
1858:
1843:
1837:
1834:
1825:
1824:
1818:
1810:
1804:
1803:
1796:
1790:
1789:
1778:
1772:
1771:
1765:
1757:
1755:
1754:
1748:
1742:. Archived from
1741:
1733:
1727:
1726:Nation Newspaper
1724:
1718:
1717:
1715:
1714:
1691:
1685:
1684:
1677:
1671:
1670:
1659:
1653:
1652:
1645:
1639:
1638:
1636:
1634:
1623:
1617:
1616:
1614:
1612:
1602:
1596:
1595:
1593:
1591:
1581:
1575:
1574:
1572:
1570:
1560:
1554:
1553:
1551:
1543:
1532:
1526:
1523:
1517:
1516:
1514:
1513:
1498:
1492:
1491:
1489:
1487:
1476:
1470:
1469:
1467:
1465:
1454:
1448:
1447:
1445:
1443:
1432:
1426:
1425:
1423:
1421:
1410:
1404:
1403:
1401:
1399:
1393:
1384:
1378:
1377:
1375:
1373:
1362:
1353:
1346:
1340:
1330:
1324:
1323:
1307:
1301:
1300:
1298:
1296:
1286:
1280:
1279:
1271:
1210:Investment trust
1111:, thus avoiding
923:Finance Act 2012
896:investment trust
853:FTSE 100 members
845:Finance Act 2006
831:English land law
395:
306:Asia and Pacific
232:since 1994. The
163:land development
60:shopping centers
21:
4714:
4713:
4709:
4708:
4707:
4705:
4704:
4703:
4689:
4688:
4687:
4682:
4635:
4539:
4458:
4399:Hard money loan
4371:
4365:
4346:Rent regulation
4237:
4201:
4101:
4020:
4002:
3997:
3967:
3962:
3940:
3899:
3844:
3840:Performance fee
3830:Net asset value
3820:Fund governance
3815:Closed-end fund
3803:
3739:
3596:
3594:
3587:
3582:
3531:
3526:
3521:
3517:
3512:
3508:
3503:
3499:
3494:
3490:
3485:
3481:
3476:
3472:
3467:
3463:
3447:
3443:
3438:
3434:
3429:
3425:
3420:
3416:
3411:
3407:
3397:
3395:
3390:
3389:
3385:
3380:
3376:
3366:
3364:
3360:
3359:
3355:
3345:
3343:
3342:. 5 August 2020
3338:
3337:
3333:
3323:
3321:
3311:
3310:
3306:
3293:
3292:
3285:
3275:
3273:
3264:
3263:
3259:
3250:
3248:
3243:
3242:
3238:
3229:
3227:
3220:
3207:
3198:
3196:
3184:
3177:
3167:
3165:
3160:
3159:
3155:
3146:
3144:
3135:David Dittman.
3133:
3129:
3120:
3118:
3111:
3107:
3099:
3095:
3094:
3090:
3081:
3079:
3070:
3069:
3065:
3056:
3054:
3046:
3045:
3041:
3028:
3027:
3023:
3014:
3013:
3009:
3001:
2997:
2996:
2992:
2982:
2980:
2972:
2971:
2967:
2957:
2955:
2947:
2946:
2942:
2933:
2931:
2922:
2921:
2917:
2908:
2906:
2901:
2900:
2896:
2886:
2884:
2869:
2865:
2855:
2853:
2845:
2841:
2840:
2836:
2826:
2824:
2815:
2814:
2810:
2801:
2799:
2788:
2781:
2771:
2769:
2766:The Irish Times
2759:
2758:
2754:
2744:
2742:
2741:. EY REIT Alert
2738:
2734:
2733:
2729:
2719:
2717:
2702:
2698:
2693:German REIT Act
2690:
2686:
2677:
2675:
2664:
2660:
2645:
2644:
2640:
2631:
2630:
2626:
2616:
2614:
2605:
2604:
2600:
2591:
2590:
2586:
2573:
2572:
2568:
2559:
2557:
2552:
2551:
2547:
2538:
2536:
2532:
2525:
2521:
2520:
2516:
2503:
2502:
2498:
2489:
2487:
2478:
2477:
2473:
2464:
2462:
2454:
2453:
2449:
2439:
2437:
2428:
2427:
2423:
2413:
2411:
2404:"Rules of REIT"
2402:
2401:
2397:
2387:
2385:
2381:
2370:
2366:
2365:
2361:
2351:
2349:
2348:on 3 March 2012
2345:
2334:
2330:
2329:
2325:
2315:
2313:
2300:
2299:
2295:
2288:"SGX REIT Data"
2286:
2285:
2281:
2271:
2269:
2261:
2260:
2256:
2245:
2241:
2231:
2229:
2220:
2219:
2215:
2205:
2203:
2193:
2186:
2176:
2174:
2164:
2160:
2150:
2148:
2138:
2137:
2133:
2124:
2122:
2114:
2113:
2109:
2100:
2099:
2095:
2082:
2078:
2068:
2066:
2062:
2061:
2057:
2048:
2046:
2038:
2037:
2030:
2021:
2019:
2011:
2010:
2006:
1997:
1995:
1987:
1986:
1982:
1973:
1971:
1963:
1962:
1958:
1949:
1948:
1944:
1935:
1934:
1930:
1920:
1918:
1913:
1912:
1908:
1899:
1897:
1882:
1878:
1874:, July 12, 2007
1869:
1865:
1856:
1854:
1845:
1844:
1840:
1835:
1828:
1816:
1812:
1811:
1807:
1798:
1797:
1793:
1780:
1779:
1775:
1759:
1758:
1752:
1750:
1746:
1739:
1737:"Archived copy"
1735:
1734:
1730:
1725:
1721:
1712:
1710:
1692:
1688:
1679:
1678:
1674:
1661:
1660:
1656:
1647:
1646:
1642:
1632:
1630:
1625:
1624:
1620:
1610:
1608:
1604:
1603:
1599:
1589:
1587:
1583:
1582:
1578:
1568:
1566:
1562:
1561:
1557:
1549:
1545:
1534:
1533:
1529:
1524:
1520:
1511:
1509:
1500:
1499:
1495:
1485:
1483:
1478:
1477:
1473:
1463:
1461:
1456:
1455:
1451:
1441:
1439:
1434:
1433:
1429:
1419:
1417:
1412:
1411:
1407:
1397:
1395:
1391:
1385:
1381:
1371:
1369:
1364:
1363:
1356:
1347:
1343:
1331:
1327:
1308:
1304:
1294:
1292:
1288:
1287:
1283:
1272:
1268:
1264:
1195:Closed-end fund
1186:
1132:
1126:
1113:double taxation
1092:
1076:Great Recession
1059:in the form of
1048:
1043:
1008:
981:
975:
962:
957:
889:Workspace Group
837:
827:
818:
802:
726:
714:Unibail-Rodamco
694:
642:
629:
605:
600:
591:
578:
534:
507:
483:
474:
466:
443:
426:
408:
402:
393:
342:
319:
313:
308:
288:
279:
267:
246:
226:
213:
208:
171:business trusts
158:
112:
107:
95:net asset value
82:publicly traded
28:
23:
22:
15:
12:
11:
5:
4712:
4702:
4701:
4684:
4683:
4681:
4680:
4677:List of topics
4667:
4654:
4640:
4637:
4636:
4634:
4633:
4628:
4626:Urban planning
4623:
4618:
4613:
4608:
4606:Property cycle
4603:
4598:
4593:
4588:
4583:
4578:
4573:
4568:
4566:Gentrification
4563:
4558:
4553:
4547:
4545:
4541:
4540:
4538:
4537:
4532:
4527:
4522:
4517:
4512:
4507:
4505:Moving company
4502:
4497:
4492:
4487:
4482:
4477:
4472:
4466:
4464:
4460:
4459:
4457:
4456:
4451:
4446:
4441:
4436:
4431:
4426:
4421:
4416:
4411:
4406:
4401:
4396:
4391:
4386:
4381:
4375:
4373:
4367:
4366:
4364:
4363:
4358:
4353:
4348:
4343:
4338:
4337:
4336:
4326:
4321:
4320:
4319:
4309:
4304:
4299:
4294:
4289:
4287:Eminent domain
4284:
4279:
4274:
4269:
4264:
4259:
4257:Chain of title
4254:
4248:
4246:
4245:and regulation
4239:
4238:
4236:
4235:
4230:
4225:
4220:
4215:
4209:
4207:
4203:
4202:
4200:
4199:
4194:
4189:
4184:
4179:
4178:
4177:
4172:
4167:
4162:
4157:
4152:
4142:
4137:
4132:
4127:
4122:
4121:
4120:
4109:
4107:
4103:
4102:
4100:
4099:
4097:United Kingdom
4094:
4089:
4084:
4079:
4074:
4069:
4064:
4059:
4054:
4049:
4044:
4039:
4034:
4028:
4026:
4022:
4021:
4019:
4018:
4013:
4007:
4004:
4003:
3996:
3995:
3988:
3981:
3973:
3964:
3963:
3945:
3942:
3941:
3939:
3938:
3933:
3928:
3923:
3918:
3913:
3907:
3905:
3904:Related topics
3901:
3900:
3898:
3897:
3892:
3887:
3882:
3877:
3863:
3858:
3852:
3850:
3846:
3845:
3843:
3842:
3837:
3832:
3827:
3822:
3817:
3811:
3809:
3805:
3804:
3802:
3801:
3792:
3787:
3785:Social trading
3782:
3777:
3775:Social finance
3772:
3767:
3762:
3757:
3747:
3745:
3741:
3740:
3738:
3737:
3732:
3727:
3722:
3717:
3712:
3707:
3702:
3697:
3692:
3686:
3680:
3675:
3670:
3665:
3660:
3655:
3650:
3645:
3640:
3635:
3630:
3625:
3620:
3614:
3608:
3601:
3599:
3589:
3588:
3581:
3580:
3573:
3566:
3558:
3552:
3551:
3546:
3537:
3530:
3529:External links
3527:
3525:
3524:
3515:
3506:
3497:
3488:
3479:
3470:
3461:
3441:
3432:
3423:
3414:
3405:
3383:
3374:
3353:
3331:
3304:
3283:
3257:
3236:
3205:
3175:
3153:
3127:
3105:
3088:
3063:
3048:"Lei n 11.033"
3039:
3021:
3007:
2990:
2965:
2940:
2915:
2894:
2883:on 17 May 2013
2863:
2852:. 1 April 2021
2834:
2808:
2779:
2752:
2727:
2716:on 17 May 2013
2696:
2684:
2658:
2652:Bloomberg News
2638:
2624:
2598:
2584:
2566:
2545:
2514:
2496:
2471:
2447:
2421:
2395:
2359:
2323:
2293:
2279:
2254:
2239:
2228:. 5 March 2021
2213:
2184:
2158:
2131:
2107:
2093:
2076:
2055:
2044:www.sse.com.cn
2028:
2004:
1993:www.sse.com.cn
1980:
1956:
1942:
1928:
1906:
1876:
1863:
1838:
1826:
1805:
1791:
1773:
1728:
1719:
1694:Pleven, Liam.
1686:
1672:
1669:. 5 July 2018.
1654:
1640:
1618:
1597:
1576:
1555:
1527:
1518:
1493:
1471:
1449:
1427:
1405:
1379:
1354:
1341:
1325:
1302:
1281:
1265:
1263:
1260:
1259:
1258:
1253:
1248:
1243:
1237:
1232:
1227:
1222:
1217:
1212:
1207:
1202:
1197:
1192:
1185:
1182:
1181:
1180:
1173:
1170:
1167:
1164:
1161:
1158:
1155:
1152:
1149:
1146:
1143:
1125:
1122:
1091:
1088:
1057:taxable income
1047:
1044:
1042:
1039:
1029:
1028:
1025:
1022:
1019:
1007:
1004:
992:taxable income
974:
971:
961:
958:
956:
953:
948:
947:
944:
940:
937:
930:
900:stock exchange
873:Slough Estates
855:at that time:
841:United Kingdom
826:
825:United Kingdom
823:
817:
814:
801:
798:
786:
785:
782:
779:
768:
765:
762:
725:
722:
693:
690:
686:
685:
682:
679:
668:
665:
662:
659:
652:Qualifications
641:
638:
628:
625:
623:and Ascensio.
609:AG Real Estate
604:
601:
599:
596:
590:
587:
577:
574:
569:
568:
565:
562:
559:
533:
530:
506:
503:
482:
479:
473:
470:
465:
462:
442:
439:
425:
422:
404:Main article:
401:
398:
341:
338:
315:Main article:
312:
309:
307:
304:
287:
284:
278:
275:
266:
263:
245:
242:
225:
222:
212:
209:
207:
204:
157:
154:
111:
108:
106:
103:
26:
9:
6:
4:
3:
2:
4711:
4700:
4697:
4696:
4694:
4679:
4678:
4668:
4666:
4665:
4655:
4653:
4652:
4642:
4641:
4638:
4632:
4629:
4627:
4624:
4622:
4619:
4617:
4614:
4612:
4609:
4607:
4604:
4602:
4599:
4597:
4594:
4592:
4589:
4587:
4584:
4582:
4579:
4577:
4574:
4572:
4569:
4567:
4564:
4562:
4559:
4557:
4554:
4552:
4549:
4548:
4546:
4542:
4536:
4533:
4531:
4528:
4526:
4523:
4521:
4518:
4516:
4513:
4511:
4508:
4506:
4503:
4501:
4498:
4496:
4493:
4491:
4488:
4486:
4483:
4481:
4478:
4476:
4473:
4471:
4468:
4467:
4465:
4461:
4455:
4452:
4450:
4447:
4445:
4442:
4440:
4437:
4435:
4432:
4430:
4427:
4425:
4424:Mortgage loan
4422:
4420:
4417:
4415:
4412:
4410:
4407:
4405:
4402:
4400:
4397:
4395:
4392:
4390:
4387:
4385:
4382:
4380:
4377:
4376:
4374:
4372:and valuation
4368:
4362:
4359:
4357:
4356:Torrens title
4354:
4352:
4349:
4347:
4344:
4342:
4341:Real property
4339:
4335:
4332:
4331:
4330:
4327:
4325:
4322:
4318:
4315:
4314:
4313:
4310:
4308:
4305:
4303:
4300:
4298:
4295:
4293:
4290:
4288:
4285:
4283:
4280:
4278:
4275:
4273:
4270:
4268:
4265:
4263:
4260:
4258:
4255:
4253:
4250:
4249:
4247:
4244:
4240:
4234:
4231:
4229:
4226:
4224:
4221:
4219:
4216:
4214:
4211:
4210:
4208:
4204:
4198:
4195:
4193:
4190:
4188:
4185:
4183:
4180:
4176:
4173:
4171:
4170:Golf property
4168:
4166:
4163:
4161:
4158:
4156:
4153:
4151:
4148:
4147:
4146:
4143:
4141:
4138:
4136:
4133:
4131:
4128:
4126:
4123:
4119:
4116:
4115:
4114:
4111:
4110:
4108:
4104:
4098:
4095:
4093:
4090:
4088:
4085:
4083:
4080:
4078:
4075:
4073:
4070:
4068:
4065:
4063:
4060:
4058:
4055:
4053:
4050:
4048:
4045:
4043:
4040:
4038:
4035:
4033:
4030:
4029:
4027:
4023:
4017:
4014:
4012:
4009:
4008:
4005:
4001:
3994:
3989:
3987:
3982:
3980:
3975:
3974:
3971:
3961:
3953:
3943:
3937:
3934:
3932:
3929:
3927:
3924:
3922:
3919:
3917:
3914:
3912:
3909:
3908:
3906:
3902:
3896:
3893:
3891:
3888:
3886:
3883:
3881:
3878:
3875:
3871:
3867:
3864:
3862:
3859:
3857:
3854:
3853:
3851:
3847:
3841:
3838:
3836:
3835:Open-end fund
3833:
3831:
3828:
3826:
3823:
3821:
3818:
3816:
3813:
3812:
3810:
3806:
3800:
3796:
3793:
3791:
3788:
3786:
3783:
3781:
3778:
3776:
3773:
3771:
3768:
3766:
3763:
3761:
3758:
3756:
3752:
3749:
3748:
3746:
3742:
3736:
3733:
3731:
3728:
3726:
3723:
3721:
3720:Umbrella fund
3718:
3716:
3713:
3711:
3708:
3706:
3703:
3701:
3698:
3696:
3695:Royalty trust
3693:
3690:
3687:
3684:
3681:
3679:
3676:
3674:
3671:
3669:
3666:
3664:
3661:
3659:
3658:Offshore fund
3656:
3654:
3651:
3649:
3646:
3644:
3641:
3639:
3636:
3634:
3631:
3629:
3626:
3624:
3623:Fund of funds
3621:
3618:
3615:
3612:
3609:
3606:
3603:
3602:
3600:
3598:
3590:
3586:
3579:
3574:
3572:
3567:
3565:
3560:
3559:
3556:
3550:
3547:
3545:
3541:
3538:
3536:
3533:
3532:
3519:
3510:
3501:
3492:
3483:
3474:
3465:
3458:
3454:
3450:
3445:
3436:
3427:
3418:
3409:
3393:
3387:
3378:
3363:
3357:
3341:
3335:
3320:
3319:
3314:
3308:
3300:
3296:
3290:
3288:
3272:on 2014-12-07
3271:
3267:
3261:
3246:
3240:
3225:
3218:
3216:
3214:
3212:
3210:
3195:
3191:
3190:
3182:
3180:
3163:
3157:
3143:on 2011-01-20
3142:
3138:
3131:
3116:
3109:
3098:
3092:
3077:
3073:
3067:
3053:
3049:
3043:
3035:
3031:
3025:
3017:
3011:
3000:
2994:
2979:
2975:
2969:
2954:
2950:
2944:
2930:on 2011-09-30
2929:
2925:
2919:
2904:
2898:
2882:
2878:
2874:
2867:
2851:
2844:
2838:
2822:
2818:
2812:
2797:
2793:
2786:
2784:
2768:
2767:
2762:
2756:
2737:
2731:
2715:
2711:
2707:
2700:
2694:
2688:
2673:
2669:
2662:
2655:. 2010-07-28.
2654:
2653:
2648:
2642:
2634:
2628:
2612:
2611:Bloomberg.com
2608:
2602:
2594:
2588:
2580:
2576:
2570:
2555:
2549:
2535:on 2011-07-10
2531:
2524:
2518:
2510:
2506:
2500:
2485:
2484:www.jll.co.th
2481:
2475:
2461:
2457:
2451:
2435:
2431:
2425:
2409:
2405:
2399:
2380:
2376:
2369:
2363:
2344:
2340:
2333:
2327:
2312:on 2012-06-25
2311:
2307:
2303:
2297:
2289:
2283:
2268:
2264:
2258:
2250:
2243:
2227:
2223:
2217:
2202:
2198:
2191:
2189:
2173:
2169:
2162:
2147:
2146:
2141:
2135:
2121:
2117:
2111:
2103:
2097:
2089:
2088:
2080:
2065:
2059:
2045:
2041:
2035:
2033:
2018:
2014:
2008:
1994:
1990:
1984:
1970:
1966:
1960:
1952:
1946:
1938:
1932:
1916:
1910:
1896:on 2013-05-17
1895:
1891:
1887:
1880:
1873:
1867:
1852:
1848:
1842:
1833:
1831:
1822:
1815:
1809:
1801:
1795:
1788:. 5 May 2015.
1787:
1783:
1777:
1769:
1763:
1749:on 2016-02-04
1745:
1738:
1732:
1723:
1709:
1705:
1701:
1697:
1690:
1682:
1676:
1668:
1664:
1658:
1650:
1644:
1628:
1622:
1607:
1601:
1586:
1580:
1565:
1559:
1548:
1542:. 1977-04-22.
1541:
1537:
1531:
1522:
1508:on 2012-11-13
1507:
1503:
1497:
1481:
1475:
1459:
1453:
1437:
1431:
1415:
1409:
1390:
1383:
1367:
1361:
1359:
1351:
1345:
1338:
1335:
1329:
1322:(3): 312–335.
1321:
1317:
1313:
1306:
1291:
1285:
1277:
1270:
1266:
1257:
1254:
1252:
1249:
1247:
1246:Royalty trust
1244:
1241:
1238:
1236:
1233:
1231:
1228:
1226:
1223:
1221:
1218:
1216:
1213:
1211:
1208:
1206:
1203:
1201:
1198:
1196:
1193:
1191:
1188:
1187:
1178:
1174:
1171:
1168:
1165:
1162:
1159:
1156:
1153:
1150:
1147:
1144:
1141:
1140:
1139:
1136:
1131:
1121:
1119:
1114:
1110:
1109:corporate tax
1106:
1101:
1097:
1087:
1085:
1079:
1077:
1073:
1068:
1066:
1062:
1058:
1053:
1041:United States
1038:
1036:
1035:
1026:
1023:
1020:
1017:
1016:
1015:
1012:
1003:
1001:
997:
993:
989:
985:
980:
970:
967:
952:
945:
941:
938:
935:
931:
928:
927:
926:
924:
919:
915:
912:
908:
903:
901:
897:
892:
890:
886:
882:
878:
874:
870:
866:
862:
858:
854:
850:
847:(now see the
846:
842:
836:
832:
822:
813:
811:
807:
797:
795:
791:
783:
780:
777:
773:
769:
766:
763:
760:
756:
755:
754:
752:
751:retroactively
747:
745:
740:
738:
734:
730:
721:
719:
715:
711:
707:
703:
699:
689:
683:
680:
677:
673:
669:
666:
663:
660:
656:
655:
654:
653:
649:
646:
637:
634:
624:
622:
618:
614:
611:) introduced
610:
595:
586:
583:
573:
566:
563:
560:
557:
556:gearing ratio
553:
552:
551:
548:
546:
541:
539:
529:
527:
523:
518:
516:
512:
502:
500:
495:
491:
488:
478:
469:
461:
457:
453:
451:
447:
438:
434:
430:
421:
418:
413:
407:
397:
391:
390:Champion REIT
387:
386:Hui Xian REIT
383:
379:
373:
371:
367:
363:
359:
358:Sunlight REIT
355:
351:
350:The Link REIT
347:
337:
334:
330:
328:
324:
318:
303:
299:
295:
293:
283:
274:
272:
262:
260:
255:
251:
248:In 2007, the
241:
239:
235:
231:
221:
218:
203:
200:
194:
192:
188:
182:
179:
174:
172:
168:
164:
153:
151:
148:
144:
140:
134:
132:
131:Joel Broyhill
128:
124:
121:
117:
102:
100:
96:
92:
88:
83:
80:REITs can be
78:
76:
71:
69:
65:
61:
57:
53:
49:
45:
41:
37:
33:
19:
4675:
4663:
4649:
4596:Land banking
4524:
4495:Land banking
4480:Buyer broker
4454:Rental value
4277:Conveyancing
4087:Saudi Arabia
3921:Robo-advisor
3866:Fixed income
3797: /
3753: /
3688:
3673:Pension fund
3518:
3509:
3500:
3491:
3482:
3473:
3464:
3456:
3452:
3448:
3444:
3435:
3426:
3417:
3408:
3396:. Retrieved
3386:
3377:
3365:. Retrieved
3356:
3344:. Retrieved
3334:
3322:. Retrieved
3316:
3307:
3298:
3274:. Retrieved
3270:the original
3260:
3249:. Retrieved
3239:
3228:. Retrieved
3197:, retrieved
3188:
3166:. Retrieved
3156:
3145:. Retrieved
3141:the original
3130:
3119:. Retrieved
3108:
3091:
3080:. Retrieved
3076:Mais Retorno
3075:
3066:
3055:. Retrieved
3051:
3042:
3033:
3024:
3010:
2993:
2981:. Retrieved
2977:
2968:
2956:. Retrieved
2952:
2943:
2932:. Retrieved
2928:the original
2918:
2907:. Retrieved
2905:. Bpf.org.uk
2897:
2885:. Retrieved
2881:the original
2876:
2866:
2854:. Retrieved
2837:
2825:. Retrieved
2821:the original
2811:
2800:. Retrieved
2798:(in Spanish)
2795:
2770:. Retrieved
2764:
2755:
2743:. Retrieved
2730:
2718:. Retrieved
2714:the original
2709:
2699:
2687:
2676:. Retrieved
2672:the original
2661:
2650:
2641:
2627:
2615:. Retrieved
2610:
2601:
2587:
2578:
2569:
2558:. Retrieved
2548:
2537:. Retrieved
2530:the original
2517:
2508:
2499:
2488:. Retrieved
2486:. 2018-01-17
2483:
2474:
2463:. Retrieved
2459:
2450:
2438:. Retrieved
2434:the original
2424:
2412:. Retrieved
2408:the original
2398:
2386:. Retrieved
2379:the original
2374:
2362:
2350:. Retrieved
2343:the original
2338:
2326:
2314:. Retrieved
2310:the original
2305:
2296:
2282:
2270:. Retrieved
2266:
2257:
2242:
2230:. Retrieved
2226:Philstar.com
2225:
2216:
2204:. Retrieved
2200:
2175:. Retrieved
2171:
2161:
2149:. Retrieved
2143:
2134:
2123:. Retrieved
2119:
2110:
2096:
2086:
2079:
2067:. Retrieved
2058:
2047:. Retrieved
2043:
2020:. Retrieved
2016:
2007:
1996:. Retrieved
1992:
1983:
1972:. Retrieved
1968:
1959:
1945:
1931:
1919:. Retrieved
1909:
1898:. Retrieved
1894:the original
1889:
1879:
1866:
1855:. Retrieved
1853:. 2011-09-11
1850:
1841:
1820:
1808:
1794:
1785:
1776:
1751:. Retrieved
1744:the original
1731:
1722:
1711:. Retrieved
1699:
1689:
1675:
1666:
1657:
1643:
1631:. Retrieved
1621:
1609:. Retrieved
1600:
1588:. Retrieved
1579:
1567:. Retrieved
1558:
1539:
1530:
1521:
1510:. Retrieved
1506:the original
1496:
1484:. Retrieved
1474:
1462:. Retrieved
1452:
1440:. Retrieved
1430:
1418:. Retrieved
1408:
1396:. Retrieved
1382:
1370:. Retrieved
1352:. CityWire.
1344:
1328:
1319:
1315:
1305:
1293:. Retrieved
1284:
1275:
1269:
1251:Stock market
1205:Income trust
1137:
1133:
1118:mutual funds
1093:
1080:
1069:
1065:shareholders
1052:mutual funds
1049:
1032:
1030:
1009:
982:
963:
949:
920:
916:
904:
893:
857:British Land
838:
819:
803:
787:
772:shareholders
748:
741:
727:
705:
701:
697:
695:
687:
672:shareholders
651:
650:
643:
630:
606:
592:
579:
570:
549:
542:
535:
519:
508:
496:
492:
484:
475:
467:
458:
454:
444:
435:
431:
427:
409:
374:
343:
335:
331:
320:
300:
296:
289:
280:
277:Saudi Arabia
268:
265:South Africa
247:
227:
214:
195:
191:deleveraging
183:
175:
159:
135:
113:
79:
72:
35:
31:
29:
4621:Urban decay
4475:Buyer agent
4297:Foreclosure
4292:Encumbrance
4165:Arable land
4077:Puerto Rico
4025:By location
4000:Real estate
3895:Yield curve
3808:Terminology
3760:Hedge Funds
3653:Mutual fund
3593:Investment
3367:25 February
3346:25 February
3324:25 February
3299:FindLaw.com
3199:February 1,
2772:25 February
2720:20 February
2556:. Finlex.fi
2306:asiaone.com
2201:Nikkei Asia
2069:25 February
1633:25 February
1611:24 February
1590:24 February
1569:24 February
1398:13 December
1220:Mutual fund
1090:Legislation
996:2007 budget
511:Philippines
505:Philippines
394:Real Estate
120:diversified
40:real estate
4576:Green belt
4449:Remortgage
4233:Relocation
4032:Bangladesh
3730:Unit trust
3638:Hedge fund
3628:Index fund
3597:structures
3276:4 December
3251:2013-05-27
3230:2013-05-27
3168:4 December
3164:. reit.com
3147:2011-01-14
3121:2006-10-17
3117:. Reit.com
3082:2020-12-19
3057:2020-12-19
2934:2012-04-04
2909:2012-12-18
2827:5 February
2802:2020-12-19
2678:2007-06-30
2617:August 28,
2560:2012-12-18
2539:2008-01-01
2490:2020-12-19
2465:2020-12-19
2375:mas.gov.sg
2339:mas.gov.sg
2302:"Business"
2125:2020-12-19
2049:2024-04-24
2022:2024-04-24
1998:2024-04-24
1974:2024-04-24
1921:4 December
1917:. reit.com
1900:2013-02-27
1857:2024-06-22
1851:SlideShare
1753:2015-11-09
1713:2015-12-09
1512:2012-12-18
1464:4 December
1460:. reit.com
1442:4 December
1438:. reit.com
1420:4 December
1416:. reit.com
1372:4 December
1368:. reit.com
1339:in the UK.
1262:References
1200:EPRA index
1128:See also:
977:See also:
829:See also:
790:EPRA index
658:investors.
522:Ayala Land
378:EPRA index
123:portfolios
52:warehouses
4561:Filtering
4551:Companies
4470:Appraiser
4351:Severance
4047:Indonesia
3874:Convexity
2579:finlex.fi
2414:27 August
1708:0099-9660
1124:Structure
1061:dividends
861:Hammerson
810:IRES REIT
776:dividends
676:dividends
621:Cofinimmo
589:Sri Lanka
532:Singapore
472:Indonesia
346:Hong Kong
340:Hong Kong
311:Australia
199:dividends
156:Evolution
56:hospitals
48:apartment
4693:Category
4651:Category
4556:Eviction
4500:Landlord
4302:Land law
4067:Pakistan
4011:Property
3952:Category
3870:Duration
3457:et. seq.
3453:See also
3398:16 March
2983:15 March
2958:15 March
2887:19 April
2850:Deloitte
2796:MuyPymes
2745:19 April
2440:21 April
2388:15 March
2368:"Gov.sg"
2352:15 March
2316:15 March
2272:15 March
2151:15 March
1884:So, KK.
1762:cite web
1486:16 March
1184:See also
1074:and the
984:Canadian
955:Americas
796:(EPRA).
774:through
674:through
633:Bulgaria
627:Bulgaria
576:Thailand
554:Maximum
481:Pakistan
464:Malaysia
238:HFC Bank
141:and the
110:Creation
4664:Commons
4581:Indices
4463:Parties
4262:Closing
4206:Sectors
3685:(QIAIF)
2856:18 June
2509:Tijd.be
2232:17 June
2206:17 June
1295:21 July
1242:(REMIC)
1046:History
877:Brixton
865:Landsec
821:large.
806:Ireland
800:Ireland
729:Germany
724:Germany
645:Finnish
640:Finland
617:Befimmo
613:Belgian
603:Belgium
254:Nigeria
244:Nigeria
105:History
97:(NAV),
4669:
4656:
4643:
4601:People
4535:Tenant
4361:Zoning
4082:Russia
4072:Panama
4057:Turkey
4037:Canada
3849:Theory
3751:Active
3691:(REIT)
3544:Curlie
2177:11 May
1821:gov.sa
1706:
1667:Forbes
1629:. FTSE
1094:Under
1011:Mexico
1006:Mexico
988:trusts
973:Canada
966:Brazil
960:Brazil
943:trusts
718:Gecina
710:France
692:France
598:Europe
558:of 35%
236:, now
147:equity
139:Nareit
64:hotels
44:office
4544:Other
4317:Lease
4106:Types
4062:Kenya
4052:Italy
4042:China
3936:UCITS
3795:Value
3705:SICAV
3619:(FCP)
3613:(ETF)
3607:(CCF)
3100:(PDF)
3002:(PDF)
2846:(PDF)
2739:(PDF)
2533:(PDF)
2526:(PDF)
2382:(PDF)
2371:(PDF)
2346:(PDF)
2335:(PDF)
1817:(PDF)
1747:(PDF)
1740:(PDF)
1550:(PDF)
1392:(PDF)
1337:s 519
1332:E.g.
816:Spain
446:Japan
441:Japan
424:China
412:India
400:India
230:Ghana
224:Ghana
217:Kenya
211:Kenya
18:Reits
4282:Deed
3960:List
3595:fund
3400:2012
3369:2021
3348:2021
3326:2021
3278:2014
3201:2017
3170:2014
2985:2018
2960:2018
2889:2013
2858:2022
2829:2012
2774:2021
2747:2014
2722:2013
2619:2019
2442:2014
2416:2013
2390:2018
2354:2018
2318:2018
2274:2018
2234:2021
2208:2021
2179:2015
2153:2018
2071:2021
1923:2014
1768:link
1704:ISSN
1635:2021
1613:2021
1592:2021
1571:2021
1488:2021
1466:2014
1444:2014
1422:2014
1400:2018
1374:2014
1297:2022
921:The
909:the
887:and
871:and
833:and
706:OCPI
704:and
702:SCPI
698:SIIC
580:The
485:The
176:The
91:MSCI
66:and
46:and
36:REIT
4243:Law
3542:at
3449:See
1063:to
499:AKD
4695::
3872:,
3315:.
3297:.
3286:^
3208:^
3178:^
3074:.
3050:.
3032:.
2976:.
2951:.
2875:.
2848:.
2794:.
2782:^
2763:.
2708:.
2649:.
2609:.
2577:.
2507:.
2482:.
2458:.
2373:.
2337:.
2304:.
2265:.
2224:.
2199:.
2187:^
2170:.
2142:.
2118:.
2042:.
2031:^
2015:.
1991:.
1967:.
1888:.
1849:.
1829:^
1819:.
1784:.
1764:}}
1760:{{
1702:.
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1665:.
1544:;
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1357:^
1320:99
1318:.
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