Investment in Unit of Real Estate Investment Trust

rights and warrants 22. Additional paid-in capital (discount on capital stock)) 23. Appraisal surplus 24. revaluation surplus (deficit) in investments) 25. Retained earnings (deficits) arising from risk

Issued and paid-up share capital 21. Stock rights and warrants 22. Additional paid-in capital (discount on capital stock)) 23. Appraisal surplus 24. revaluation surplus (deficit) in investments) 25

capital 20.2 Issued and paid-up share capital 21. Stock rights and warrants 22. Additional paid-in capital (discount on capital stock)) 23. Appraisal surplus 24. revaluation surplus (deficit) in investments

and building previously used for such business. In this year, ABC sold the assets and transferred revaluation surplus to gain on sale of the assets presented in the income statement. The transfer was

surplus to gain on sale of the assets presented in the income statement. The transfer was, however, not complied with the accounting standards stating that the revaluation surplus has to be transferred

Rules for Being Settlor and Trustee of Real Estate Investment Trust

Issuance and Offer for Sale regarding Units of Real Estate Investment Trust

Regulations relating to Conflict of Interest with Real Estate Investment Trust

Provisions relating to Particulars, Terms and Conditions in a Trust Instrument of Real Estate Investment Trust