This document is based on GUIDELINES ON REAL ESTATE INVESTMENT TRUSTS Issued; by Securities Commission Malaysia, effective 21 August 2008, updated 13 July 2011. These guidelines are aimed at providing a regulatory environment that will protect the interests of the investing public and facilitate the orderly development of the real estate investment trust industry in Malaysia. In addition, these guidelines are also drawn up to govern the operation of real estate investment trusts established in Malaysia.