Regulatory Alerts2026-03-27
Summary of Amendments to the Revised Guidelines on Listed Real Estate Investment Trusts (4th Revision)
The regulator issued the Revised Guidelines on Listed Real Estate Investment Trusts on 27 March 2026 to introduce new guidance for paragraph 8.09(a). The amendments clarify management company expectations regarding compliance when legal title is not transferred to the trust on the sale and purchase agreement completion date. This revision specifically addresses investment requirements under Chapter 8 of the Guidelines.
Summary of Amendments to the Revised Guidelines on Listed Real Estate Investment Trusts (4th Revision) Page 1 of 1 SUMMARY OF AMENDMENTS REVISED GUIDELINES ON LISTED REAL ESTATE INVESTMENT TRUSTS (Issued: 27 March 2026) The following table provides a summary of key amendments to the revised Guidelines on Listed Real Estate Investment Trusts (Guidelines) issued on 27 March 2026: A. Overview
- The Guidelines was revised to introduce a new guidance to paragraph 8.09(a) of the Guidelines. B. Amendment Highlights No. Prior to 27 March 2026 Issued on 27 March 2026 Comments Chapter 8: Investments of the Real Estate Investment Trust
- Guidance to paragraph 8.09(b) Guidance to paragraph 8.09(a) and (b) Inserted new guidance to clarify the expectations on a management company for compliance with paragraph 8.09(a) of the Guidelines in circumstances where legal title is not transferred to the real estate investment trust on the completion date of the sale and purchase agreement.