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A nerdy accounting issue for property funds

Authorised funds and some other funds in accordance with their fund documents are required to distribute all their income. Widespread rent holidays and rent deferrals will have a much greater impact on available cash than on accounting income where the effect will be spread. Funds may have a requirement to distribution but have insufficient cash.


John chaired an Association of Real Estate Funds (AREF) virtual meeting of accountants at fund managers, auditors, lawyers and others on 23rd June to reach a consensus.


You can read about it on the AREF website here.

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