IREIT Global Group Pte. Ltd - Annual Report 2015 - page 94

Notes to the
Financial Statements
For the year ended 31 December 2015
20. SEGMENTAL REPORTING
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segments and to assess their performance.
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properties held by IREIT have similar economic characteristics and have similar nature in providing leasing services
to similar type of tenants for rental income. In addition, the cost structure and the economic environment in which
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should be aggregated into a single reportable segment and no further analysis for segment information is presented
by property.
21. CAPITAL RISK MANAGEMENT POLICIES AND OBJECTIVES
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concern while maximising the return to Unitholders through the optimisation of debt and net assets attributable to
Unitholders, and to ensure that all other externally imposed capital requirements are complied with.
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Unitholders comprising issued and issuable units, and reserves. IREIT and the Group are required to maintain the
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obtained and disclosed to the public. The property fund should continue to maintain and disclose a credit rating so
long as its aggregate leverage exceeds 35% of the fund’s deposited property.
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will be allowed to maintain an aggregate leverage of 45% of its deposited property (without the requirement to
obtain a credit rating) and removed the option for a property fund to leverage up to 60% by obtaining a credit rating.
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31 December 2015.
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