Regal REIT prepares its financial statements in accordance with the Hong Kong Financial Reporting Standards based on a financial year end of 31st December with a six months interim period ended each 30th June.

In accordance with the REIT Code, the annual report and financial statements for Regal REIT are to be published and despatched to unitholders no later than four months following each financial year end and the interim results no later than three months following each financial half year period end.