(i) Certainty of business focus 

• All REITs in Hong Kong are governed by the Code on Real Estate Investment Trusts (“REIT Code”) issued by the SFC. A REIT is a collective investment scheme constituted as a trust that invests primarily in real estate with the aim to provide returns to holders derived from the recurrent rental income of the real estate.

(ii) Promising total distributable income 

• The REIT Code also requires REITs to distribute no less than 90% of their distributable income for each financial year.

(iii) Financial and operating transparency 

• Link REIT adopts a statutory and regulatory corporate governance framework which requires the Manager to be licensed and regulated on an ongoing basis by the SFC, while adopting an established internal corporate governance framework overseen by an independent Trustee and a Board comprising a majority of independent non-executive directors, including the Chairman. 

(iv) Enhanced liquidity 

• Being listed on the Hong Kong Stock Exchange, Link REIT offers investors an opportunity to participate in the financial benefit of the rental income generated by the income-producing properties across Hong Kong, Mainland China top tier cities and selected overseas markets including Australia, Singapore and the United Kingdom. Being the REIT with the largest market capitalisation in Asia and its 100% free float also offer investors a relatively liquid investment in comparison to those with direct investment in real estate for rental income.​