REIT ASIAPAC MAGAZINE REITASIAPAC 2Q 2019 ISSUE | Page 20

REIT ASIAPAC FACTORS POSSIBILITIES / KNOWN EXAMPLES OF BLOCKCHAIN APPLICATIONS REGULATORY Moving property titles onto blockchains will be a significant first step. Dubai Land Authority is moving property titles on to blockchains and implementing laws to recognise contracts. Sweden’s Lantmäteriet is working with Evry to simplify the whole process of property transactions. Singapore is similarly exploring the same concept. In the private transaction process, Propy has a very visible player who has successfully enabled real estate transactions on Smart contracts to complete. ACCOUNTS A blockchain-based accounting system could become the norm. If it is combined with Smart Contracts for all business activities of an asset, a real-time net asset value of a property can be established. Compliance and know-your-client services are also emerging. On 16 April 2019, Ernst & Young (EY) launched its second-generation EY Blockchain Analyser for financial reporting, forensic investigations, and transaction monitoring, amongst others. InvestReady, a Securities Exchange Commission (SEC)- compliant investor verification platform, was launched to provide the investor with a one-stop verification service for multiple investment platforms. PLATFORMS Governments are increasingly issuing licenses for exchanges and crowdfunding platforms. On 11 November 2018, the Monetary Authority of Singapore (MAS) and Singapore Exchange (SGX) announced the successful development of Delivery versus Payment (DvP) capability for the settlement of tokenised assets across different blockchain platforms. This will help simplify post-trade processes and further shorten settlement cycles, as well as potentially improve the liquidity and reduce costs for token transactions. INFORMATION More information is being moved to the blockchain which will increase the reliability of data compared with the internet. The increasing capability of predictive model technology will pose a big challenge for any logic-driven industry. DEMAND The world is facing an aging population and probably the most significant transfer of wealth to a smaller number but a younger generation of people. The willingness of the new generation to share, to learn and invest online, and to gain control will have a transformational effect in time to come for real estate investments. The sale of HOT, LIT, and HUT tokens at the inception of the project or at pre-determined schedules will establish the economic value of the project. A similar concept of tokenisation can be applied to every real estate asset class. at par value of $1 based on a total return of 60% over 3 years, an increase in projected returns will increase the value of HOT, and vice versa. LOAN INTEREST TOKEN (LIT) T H E E C O S Y S T E M I S TA K I N G S H A P E R A P I D LY LITs are loans that investors will provide to the project. It will appeal to investors who want a stable return and a fixed duration for their investments. Each new issuance of LITs can be auctioned. LIT prices will fluctuate with treasury bills’ interest rates and/or as the project’s risk increases or reduces. These instruments can be traded like current fixed-income products. The scenario envisaged above is still years away. However, the pace of the evolution of the ecosystem for a complete tokenisation of real estate is increasing. The table in the next page summarises some of the key components and possible technology application that will accelerate the tokenisation process. HOTEL USE TOKEN (HUT) HUTs are hotel-room per-night usage tokens. Each hotel room may be divided into 330 HUTs per year (assuming 35 nights of downtime for maintenance). Each HUT owner may use the HUT to book a room to stay or re-sell to other users. HUTs may be issued uniquely for an individual hotel room and the day of the year, or it can be sold as generic usage tokens. Generic tokens will mean an added step as a hotel booking intermediary is needed to determine the availability of rooms. The total value of HUTs sold for each year before construction starts or any pre-determined date will form the base case for the projected economic returns of the hotel, i.e., the value of HOTs. REITs will not be immune to the rapidly changing environment. A mature tokenisation ecosystem can result in an alternative scenario whereby investors can create a personalised REIT with co- ownership of completed assets, co-financing of developments, or co- development opportunities across different countries. For the more passive investors, the increasing availability of artificial intelligence can help them in devising an optimal investment portfolio. Where does that leave the REITs when this happens? Will the touted tax benefits be sufficient for REITS to remain as a competitive investment option? It is something for all of us to ponder and act on while we still have time? 20 21