Related Discussions

• IFRS 4 — Scope issue for REITs

• Jan 08, 2010

• In some jurisdictions, a Real Estate Investment Trust (REIT) is a tax or regulatory designation used for an entity investing in real estate that meets certain criteria, for example to attain preferential income tax status. In some of these cases, the contractual terms of the ownership units of such REITs require it to distribute 90% of the Total Distributable Income (TDI) to the investors. The remaining 10% of TDI may be distributed at the discretion of management. The IFRIC received a request to provide guidance on whether the discretion to distribute the remaining 10% of TDI met the definition of a Discretionary Participation Feature (DPF) as defined in IFRS 4 'Insurance Contracts'.

• IFRS 4 — Discretionary participation features in insurance contracts or financial liabilities

• Nov 04, 2005

• The IFRIC received a request for interpretative guidance on (1) the definition of a discretionary participation feature (DPF) in IFRS 4 'Insurance Contracts' and (2) the interaction of the liability adequacy test with the minimum measurement of the guaranteed element of a financial liability containing a DPF.