Philippines: New framework for Reits

SyCip Salazar Hernandez & Gatmaitan | July 20, 2010

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SyCip Salazar Hernandez & Gatmaitan

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Philbert E Varona

In a move intended to help develop the Philippines' capital markets, broaden participation in real estate ownership and promote the financing and development of infrastructure projects, the Philippine Congress has enacted Republic Act No. 9856 (the Reit Law), establishing a legal framework for real estate investment trusts (Reits). The Reit Law became effective on February 25 2010. The rules and regulations issued by the Securities and Exchange Commission (SEC) to implement the Reit Law became effective on June 10 2010.

The Reits envisioned by the new law are patterned after Reits established and traded in other jurisdictions. Under the law, a Philippine Reit must be organised as a stock corporation for the purpose of owning income-generating real estate assets, ie. they must be held for the purpose of generating a regular stream of income. To help ensure high yields and enhance their marketability, Philippine Reits are required...



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