instruments, financial instruments as liabilities or equity and for offsetting financial assets and financial liabilities.  Disclosure requirement that enable the users of financial statements to evaluate how

analysis of such information; (b) evaluate the value of the principal asset at least in accordance with the provisions as prescribed in Clause 18; (c) In case the REIT will invest in the leasehold interest

; (c) Principle 26 (formerly Principle 19) - Regulation should require disclosure, as set forth under the principles for issuers, which is necessary to evaluate the suitability of a CIS for a particular