MAINTENANCE OF RECORDS :

– The manager shall maintain records pertaining to the activity of the REIT including,-

• decisions of the manager with respect to investments or divestments and documents supporting the same;

• details of investments made by the REIT and documents supporting the same;

• agreements entered into by the REIT or on behalf of the REIT;

• documents relating to appointment of persons as specified in regulation 10(5);

• insurance policies for real estate assets;

• investment management agreement;

• documents pertaining to issue and listing of units including initial offer document or follow-on offer document (s) or other offer document(s), in-principle approval by designated stock exchanges, listing agreement with the designated stock exchanges, details of subscriptions, allotment of units, etc.;

• distributions declared and made to the unit holders;

• disclosures and periodical reporting made to the trustee, SEBI, unit holders and designated stock exchanges including annual reports, half yearly reports, etc.;

• valuation reports including methodology of valuation;

• books of accounts and financial statements;

• audit reports;

• reports relating to activities of the REIT placed before the Board of Directors of the manager;

• unit holders’ grievances and actions taken thereon including copies of correspondences made with the unit holders and SEBI, if any;

• any other material documents.

– The trustee shall maintain records pertaining to,-

• certificate of registration granted by SEBI;

• registered trust deed;

• documents pertaining to application made to SEBI for registration as a REIT;

• titles of the real estate assets, where the original title documents are deposited with the lender in respect of any loan / debt, the trustee shall maintain copies of such title documents.

• notices and agenda send to unit holders for meetings held;

• minutes of meetings and resolutions passed therein;

• periodical reports and disclosures received by the trustee from the manager;

• disclosures, periodically or otherwise, made to SEBI, unit holders and to the designated stock exchanges;

• any other material documents.

– The records specified above, may be maintained in physical or electronic form. Where records are required to be duly signed and are maintained in the electronic form, such records shall be digitally signed.