The Securities and Exchange Commission of Sri Lanka has recently published a “Sri Lanka Real Estate Investment Trusts Guidebook” including the criterial of properties eligible to be under the SL-REIT and the REIT structure. Definitions of the managing company, trustee, sponsor, property manager and other key components of the REIT structure were covered in detail. Borrowing ratios, auditing requirement and many other financial requirements were also listed clearly on this guide.
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