GREIT12140 - Group conditions and rules: Financial Statements: G (property rental business) and G (residual): other entities – table
For an explanation of ‘opaque’ and ‘transparent’ treatment see GREIT12115 and GREIT12120 respectively.
| Entity | % interest (I) held by Group REIT | Financial statement treatment |
| Members of Group REIT | I > 75% | Transparent |
| Corporate joint venture with joint venture look-through election | I > 40% | Transparent |
| Other corporate joint ventures | I < 75% | Opaque |
| OEICs | I > 20% | Transparent |
| I < 20% | Opaque | |
| All other TCGA companies | I < 75% | Opaque |
| All other entities including unit trusts & partnerships | I > 20% | Transparent |
| I < 20% | Opaque |
