IFR 6.11.2

(1) A Fund Manager of an Islamic 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 the Fund 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 DFSA RM69/2010 (Made 1st March 2010). [VER1/03-10]
[Amended] DFSA RM72/2010 (Made 11th July 2010). [VER2/07-10]