GREIT12000 - Group Conditions and Rules: contents

GREIT12003Conditions for 'property rental business'
GREIT12005Conditions for 'property rental business': owner-occupied
GREIT12010Balance of business Conditions
GREIT12015Balance of Business Conditions: income test
GREIT12020Balance of business Conditions: asset test
GREIT12025Distribution Condition
GREIT12030Distribution Condition: legal impediment
GREIT12035Maximum shareholding rule
GREIT12050Interest cover test (profit: financing cost ratio)
GREIT12055Interest cover test: consequences of breaching the limit
GREIT12100Financial statements: basics
GREIT12105Financial Statements: Joint Ventures
GREIT12115Financial Statements: G (property rental business) and G (residual): general principles
GREIT12120Financial Statements: G (property rental business) and G (residual): treatment of entities that are not wholly owned
GREIT12125Financial Statements: G (property rental business) and G (residual): intra-group transactions
GREIT12130Financial Statements: G (property rental business) and G (residual): other entities treated as opaque
GREIT12135Financial Statements: G (property rental business) and G (residual): other entities treated as transparent
GREIT12140Financial Statements: G (property rental business) and G (residual): other entities – table
GREIT12145Financial Statements: G (property rental business) and G (residual): significant influence
GREIT12150Financial Statements: financing costs
GREIT12155Financial Statements: financing costs (External)
GREIT12160Financial Statements: UK business of G (property rental business) (G (tax-exempt))
GREIT12165Financial Statements: G (tax-exempt): entities that are not wholly owned


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