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
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