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Dubai Financial Services Authority (DFSA): Contents

Dubai Financial Services Authority (DFSA)
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Rulebook Modules
Collective Investment Rules (CIR) [VER25/07-19]
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  • CIR 13.5.2

    (1) A Fund Manager of a REIT must ensure that it distributes to the Unitholders as dividends each year an amount not less than 80% of its audited annual net income.
    (2) The Persons providing oversight functions in respect of a Public REIT must determine if any;
    (a) revaluation surplus credited to income, or
    (b) gains on disposal of Real Property,
    shall form part of net income for distribution to Unitholders.
    Derived from RM72/2010 (Made 11th July 2010). [VER13/07-10]
    [Amended] DFSA RM218/2018 (Made 22nd February 2018) [VER23/12-18]