Real Estate Investment Trust or REIT
Real Estate Investment Trust or REIT – A REIT is a listed property company in a tax efficient structure: REITs must pay out 90% of their property income to shareholders […]
Funds from operations – FFO
Funds from operations – FFO refers to the figure used by real estate investment trusts (REITs) to define the cash flow from their operations. FFO is calculated by adding depreciation and amortization to […]
PID
PID is an abbreviation of Property Income Distribution – it is the technical term for a dividend paid by REIT out of its property rental business. REITs have to pay […]
Normalised Income Profit or NIP
Normalised Income Profit or NIP is used by some REITs as a way of describing profits excluding profits or losses from the sale of properties, essentially the recurring earnings of […]
Non-mainstream pooled investment
The concept of a non-mainstream pooled investment (NMPI) was created by the FCA at the end of 2013. Funds that are classified as non mainstream pooled investment cannot market themselves […]
EPRA
EPRA is an abbreviation of European Public Real Estate Association. EPRA is involved with and represents the interests of the European REIT sector as well as Pubic commercial property in […]
