Glossary

AFSL = Australian financial services license

AIFRS = Australian equivalents to International Financial Accounting Standards

A-REIT = ASX listed Australian Real Estate Investment Trust

ASX = Australian Securities Exchange

AUM= Assets under management

BOSI = Bank of Scotland International (Australia)

Cap rates = Capitalisation rates

Capex = Capital expenditure

CBA= Commonwealth Bank of Australia

CBD= Central business district

CEO = Chief Executive Officer

EBITDA =Earnings Before Interest, Tax, Depreciation and Amortisation

FUM =Funds under management

GDP = Gross domestic product

GLA =Gross lettable area

ICR =Interest cover ratio

LVR =Loan to value ratio

NAB= National Australia Bank

NAV= Net asset value

Non-discretionary spending =Essential retail spending

NPAT =Net profit after tax

NTA =Net tangible assets

RBA =Reserve Bank of Australia

REIT =Real Estate Investment Trust

Sublease =A lease extended to another tenant that is under the main (head) lease agreement

WALE =Weighted average remaining lease expiry term