REIT toolbox

This REIT toolbox provides information about the building blocks of modern REITs for policymakers, advocates, and stakeholders.

Rather than a single global approach to REITs, this toolkit showcases models that can be adapted to meet the needs of local markets, economies and communities.

The toolbox is divided into five modules:

Financial reporting

  • SAREIT Best Practice Recommendations

    The third edition of South Africa’s Best Practice Recommendations (BPR).

    This updated edition provides guidance on key SA REIT metrics, financial disclosures, sector-specific IFRS matters and recommended reporting practices.

    February 2026

    Link here

  • EPRA's best practice recommendations guidelines (BPRs)

    EPRA's comprehensive financial reporting guidelines and performance benchmarks.

    Contents include performance measures, investment property reporting, a glossary, best practice examples and a BPR checklist.

    September 2024

    Link here

  • REALPAC's adjusted cashflow from operations (ACFO)

    REALPAC’s IFRS-compliant guide to calculating adjusted cashflow from operations.

    January 2023

    Link here

  • REALPAC's FFO and AFFO guidelines.

    REALPAC's IFRS-compliant guide to calculating FFO and AFFO.

    January 2022

    link here

  • The Property Council of Australia's FFO and AFFO best practice guidelines

    Version 2 of the PCA’s voluntary guidelines for calculating Funds from Operations and Adjusted Funds from Operations.

    Version 2.1: May 2019

    link here

  • Nareit FFO white paper

    Nareit’s FFO White Paper Restatement distils and consolidates previous Nareit guidance without altering its fundamental definition of FFO.

    December 2018

    link here

Sustainability & climate change reporting