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The Securities and Exchange Commission of Pakistan (SECP) has introduced the concept of Developmental Infrastructure REIT Scheme established for investment in infrastructure real estate with the object of development and construction of infrastructure real estate.

The SECP has issued SRO 173 (I)/2020 to issue draft amendments to the Real Estate Investment Trust Regulations, 2015. According to the SECP, the "Hybrid Infrastructure REIT Scheme" means a REIT Scheme, which has a developmental component as well as a rental component in relation to infrastructure real estate.

The "Infrastructure real estate" means real estate that has inherently permanent structures such as bridges, tunnels, roadbeds, railroad tracks, transmission lines, pipelines, storage structures, ports, airports or any other asset that serves as a passive function such as to hold, support or route rather than serve as an active function to manufacture, create or produce.

The SECP has also defined the infrastructure REIT Scheme, which means a REIT Scheme established for the purpose of mainly investing in infrastructure real estate. Under the draft amendments, the SECP has specified eligibility criteria for trustee.

A trustee which is registered with the commission as a trustee for Collective Investment Schemes under the Non-Banking Finance Companies and Notified Entities Regulations, 2008 shall be eligible to be considered for appointment as trustee of a REIT scheme.

According to a new provision of the Conflict of Interest, the SECP has specified that the directors or chief executive of the RMC shall not be a director in any other RMC engaged in a similar business in Pakistan: provided that this condition shall not apply to the nominees of the federal or provincial governments on the board of any RMC; be a director, chief executive, chief financial officer, chief internal auditor, research analyst or a trader (by whatever name or designation called) in a stock brokerage house or in any company or entity owned and controlled by a member of a stock exchange; and be engaged in the business of brokerage or is a spouse of such person who is engaged in the business of brokerage or in control of more than 20 percent shareholding, directly or indirectly through his close relatives.

In case of key executives, the RMCs must ensure that no key executive shall head more than one functional area that give rise to conflict of interest within the organisation.

For example, the departments of audit and accounts shall not be headed by the same person. Further, a key executive shall not hold directorship in his or her personal capacity: in a business concern, which is also a client of the RMC; and in any other financial institution, the SECP says.

Copyright Business Recorder, 2020

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