Investor Presentaiton
Key Features of InvITs
GB
Key Unit Holders'
Rights:
To vote on matters
related to a) material
acquisition/borrowing;
b)appointment/change
of IM; c) induction/exit
of a Sponsor
Leverage
Management:
Net borrowing capped
at 70% of AUM (if it is
rated AAA)
Focus Asset Class:
Predominantly
completed Infra Assets
with >=80% of the
value of the InvIT from
revenue-generating
infrastructure projects
InvITs
Tax Efficiency:
Trusts have
pass-through
structures, i.e.,
they are not
taxed
Mandatory
Distribution:
90% of the net
distributable cash
flow must be
distributed to
unitholders
Strong Corporate
Governance :
Independent trustee
& valuers, >=50%
independent
directors, additional
disclosure and rating
requirements
Presence of Risk Controls and Regulatory Systems Leads to Strong Corporate Governance
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