The issuance documents shall at least include the issuance announcement, prospectus, credit rating report and tracking rating arrangement, legal opinions, audited financial reports for the last three years and the latest accounting statements; During the existence of debt financing instruments, annual reports, audit reports and quarterly reports shall be continuously disclosed as required, and other information required by dealers' associations shall be disclosed.
Real estate investment trust fund is an important means of real estate securitization, which originated in the United States and first appeared in 1962. It is clearly defined as a closed-end investment fund that holds real estate, mortgage-related assets or both. It is intended to let small and medium-sized investors participate in the real estate market with a lower threshold and obtain the benefits brought by real estate market transactions, rents and appreciation.