IFM22340 - Real Estate Investment Trust : Group conditions and rules: Financial Statements: property rental business and residual: other entities 鈥� table
For an explanation of 鈥榦paque鈥� and 鈥榯ransparent鈥� treatment see IFM22330 and IFM22335 respectively.
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| Entity | % interest (I) held by Group REIT | Financial statement treatment |
|---|---|---|
| Members of Group REIT | I 鈮� 75% | Transparent |
| Corporate joint venture with Joint Venture Look-Through election | I 鈮� 40% | Transparent |
| Other corporate joint ventures | I less than 75% | Opaque |
| OEICs | I greater than 20% | Transparent |
| 听 | I 鈮� 20% | Opaque |
| All other TCGA companies | I less than 75% | Opaque |
| All other entities including unit trusts & partnerships | I greater than 20% | Transparent |
| I 鈮� 20% | Opaque | 听 |