(a) A Fund Manager of an Islamic REIT must ensure that it distributes to the Unitholders as dividends each year an amount not less than 80% of its audited annual net income.
(b) The Persons providing oversight functions in respect of the Fund must determine if any;
(i) revaluation surplus credited to income, or
(ii) gains on disposal of Real Property,
shall form part of net income for distribution to Unitholders.