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2
2
3
3
1.
1.1 -
1.2
1.3
5
5
5
7
9
10
11
2.
2.1 -
2.2
2.3
2.4
2.5
2.6
16
16
18
19
3.
3.1
3.2
3.3
20
20
20
21
21
22
23
23
4.
4.1
4.2
4.3
4.4
4.5
4.6 171
4.7
24
24
24
25
25
27
5.
5.1
5.2
5.3
5.4
5.5
28
28
28
29
33
34
34
35
37
6.
6.1
6.2
6.3
6.4
6.5
6.6
6.7
6.8
38
38
40
43
7.
7.1 REITs
7.2
7.3
46
47
2010
2010
2010
2010215
Oliver Farnworth
20103
1.
2009
2009
36,230
2008
2009
57,1282008
11,293.0
470.0
1.1 -
2009
2009
2009
20097
2009
2009
20094
4.5-6.0%
5.0-6.0%
4.5-6.0%
6.0-7.0%
7.0-8.0%
4.0-6.0%
8.0-9.0%
8.5-10.0%
5.6-7.6%
2.2-4.0%
6.0-8.0%
N/A
3.0%
2.7%
3.8%
5.8%
3.5-4.0%
5.5-6.5%
3.8-4.3%
5.5-6.0%
3.9%
2.2%
6.3%
5.3%
* - /
^ - /
CBRE
1.2
1)
/
/
2)
3)
4)
5)
20062007
6)
2008
2009228
200910
1
1.3
2009
20081011
1.51.0
901.5
0.05%
40
20
90
20%
90
30
40%
85
70
85%
200912
3.33
3.87
200812
20097
200912
25
20086
20101122010
118
22
25
4.77%
5.22%
200712
2010
2.
2.1 -
2006215
IFRS
200711
2.2
199371
2.2.1
1)
2)
3)
2.2.2
1)
2)
3)
2.3
200638
16
IFRS
SOE
2.3.1 3 -
3
-
2.3.1.1
1)
3 -
4 -
1 -
15
-
21 -
2)
2008
200911
200910
2.3.2
17 - 14
-
1)
i.
ii.
iii.
200911
2)
2.4
:
2.4.1 15 -
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2.3.2-2)
IFRIC 15
2.4.2
20095
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10
2 -
16 -
1121
18
14(b)(iii)
38 -
2.5
2.6
200911
2.6.1
200840
40
16 -
200911
2.6.2
2.6.2.1
15
20088
15 -
3 - -
18
15
200911
15
15
15
15
(a)
11 - 18
(b)
200910
11
11
18?
3
113
-
11
18
3,
1814
2.6.2.2 18
15
18
18
14
1814
15
18
12
15
1814
2008
15
1814
2.6.3
2.6.3.1 23 -
2007
23 -
200911
A2008
B20091231
A
111231
2.6.3.2 23 -
2008
23
39 -
23
39
39
200911
2.6.4
20095
18
2 -
16 -
11
2118
14(b)(iii)
38 -
13
2.6.4.1
386969A1
2.6.5
200917
1715
1715
15
15A
177 - 13
[177]
1 2008
3869
3869A
200911
14
[
178]
[
1710]1710
[
1710(d)]
17
201011
2.6.6
20098
40
4040
40
20091124
15
3.
3.1
3.1.1
3.1.2
3.1.3
2009
546
20091
1200911
2009
16
3.1.4
20081372008
111
i.
ii.
iii.
iv.
v.
3.2
3.1.5
198820061231
2007
11
1988
2008226
200711
45
40
35
30
25
22.5
20
1.5
0.2197 30
4.3935
1.2
0.1757 24
3.5148
0.9
0.1318 18
2.6361
12.5
0.6
0.0879 12
1.7574
20091231
6.82821
2006
3.1.6
200811
*/
1050
12
840
23
630
525
17.5
3.1.7
5
3.1.8
2008
2008
11
*1 = 667
17
200811
3.2
3.2.1
90
1994
i.
90
2004
2006
[2006]187
2009
200991
200961
18
i.
ii.
iii.
90
ii.
iii.
iv.
iii
90
91
3.2.2
2009
200931200811
31
i.
ii.
iii.
iv.
i.
ii.
iii.
3.3
2003
2003/
2007
/
2008
2008
20102015
20095
2009
19
4.
4.1
2006
2007
2008
20086200823
2008
4.2
4.2.1 171
20067
[2006]171171
171
171
1995
20
4.2.2 50130
171
2007
50130
200752350[2007]
50
710130[2007]130
4.2.3 2007
200710
2007
(2)
2007 12 1
20041130
(2004)
478
4.3
171
171
171171
171
10%
25%
25%
10%
5%
2008
11
2008
11
10%
25%
25%
10%
4.4
171
50
50
/
50
50
08623
50
21
4.5
4.5.1
171171
2:1171
1,000
1:1
1,000
300
70%
3001,000
210/
50%
1,000
50%
4.5.2
171
22
130076107
61
07610761
130
4.5.3
171
4.5.4
200811
2008
9
[2008]121121
51
21
200918
[2009]2
130
171
4.5.5
171
i.
ii.
iii.
4.6 171
4.7
23
4.5.6
171
23
5.
5.1
- -
- -
- - -
24
5.2
200811
30
- [2009] 698
698
5.3
698
(1)
(2)
30
10
5.4
25
200711
26
5.5
27
6.
6.1
171
2008
6.2
6.2.1
28
6.2.2
6.3
6.3.1
171
6.3.2
(a)
(b)
(c)
2006
2007
61
2009122
5673567
201031
(i)
(ii)
flow through
treatment
3 567
2009122
29
2008
1223[2008]159
-
159159
159200811
159
159
159
6.3.3
30
6.3.3.1
200811
20102102010
218
201111
6.2
6.2
6.3.3.2
6.1
check-the-box
6.3.4
6.1
31
2009
18[2009]2
200811
200811
(GAAR)
20081230
[2008]1076 1076
1076
[2009]601 -
32
6.3.4.1
2009824[2009]124
124
124
124
124
124
6.3.4.2
124
20091027
[2009]601601
601
601
- 601
- 601
601
6.4
2007
50
- 601
601
601
601
6.3.4.3
2009
1215[2009]6985
6.6.3
200811
5 [2009]698 -
33
6.5
6.6
34
6.6.1
2007212006187
187
6.6.2
6.6.3 - 698
698
(GAAR)698
698
30
GAAR
6982008
11
698
7
698
6.7
698
GAAR
35
6.7.1
6.3
6.3:
6.7.2
6.7.2.1
PE
200811
200811
36
2009
6.7.2.2
6.7.2.3
620
7
6.8
4,000
2008
7 [2009]363
200976
37
7.
7.1 REITs
REITs
REITs
2009
REIT
REITs
, REIT
REIT
REIT
7.1.1
REIT2008128
18REIT
REIT2009
3
201014
REITs
REITs
11
REITs
7.1.2 REIT
REITs
REIT
38
REIT
REIT
REIT
REIT
REIT
REIT
7.1.3 REIT
1
REIT
REIT
REIT
REIT
REIT
REIT
REIT
REIT
2
REIT
REIT
REIT
REIT
REIT
3
REIT
REIT
REIT
REIT
REIT
4
REIT
REIT
REIT
REIT
5
REIT
REITREIT
REIT
REIT
REIT
7.1.4 REITs -
7.1.4.1
REIT
REIT
REIT
7.1.4.2
REITs
REIT
REIT
REIT
REIT
REIT
REITs
REITs
- REIT
- REIT
- REIT
REITs
7.1.4.3
REIT
REITs
REITs
REIT
39
REITs
REIT
REIT
REIT
REITs
REITs
REITREIT
7.1.4.4
REITs
REITs
REIT
REIT
7.1.4.5
REITs
REIT
REITs
REITs
REIT
7.1.4.6
REITs
-
REIT
- REITs
- REIT
REITs
- REITs
REITs
40
7.2
7.2.1
7.2.2
2003
7.2.2.1
1
20093
1
7.2.2.2
7.2.2.3
[2003] 61
61
61
7.2.3
200912
5678
567
8 567
"-
: -
20091125
41
2010
247
9
567
201031
7.2.3.1
47
9 47
- :
20100129
42
7.2.3.2
142
7.2.3.3
[2008]159
159
159
(1)
(2) 159
(3) 159
a.
61
b.
[2000]91
200091
91
7.2.4
7.3
REIT
7.3.1
Shariah
2070
43
7.3.2
riba
Shariah
maysir
ghararShariah
haram
Shariah
Murabaha -
Musharaka -
musharaka
44
Mudaraba -
(rab-ul-mal)
(mudarib)
rab-ul-mal
Shariah
Ijara - ijara
Ijara
Istisna -
istisna
Sukuk - sukuk
sukuk
sukuk
-
Sukuk
Shariah
Shariah
sukukijaramusharaka
Shariah
7.3.3
sukuk
sukuk
2009225
- sukuk
sukuk
sukuk
sukuk
Shariah
Shariah
Shariah
Shariah
Shariah Shariah
Shariah
45
BT
CJV
DT
EJV
EIT
FIE
FEIT
IFRS
IFRIC
JV
LAT
M&A
MOC
PE
RE
RET
REIT
SAFE
SAT
SD
SOE
URET
UTLUT
WFOE
46
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