REIT ASIAPAC MAGAZINE REITASIAPAC 4Q 2018 ISSUE | Page 14

REIT ASIAPAC L E G I S L AT I O N “ESG is getting bigger in the J-Reit universe, and we are have made great strides in the E and G, and there is still some way to go on S,” says Yoji Tatsumi, President of GLP Japan Advisors Inc. Invincible Investment Corporation is one example with a track “The wider than average spread is in part due to concerns record of sponsor-driven dilutive issuances, which had led to regarding a significant ramp up in Japan’s hotel supply. However, investors abandoning the J-REIT, causing the discount to NAV the bulk of the excessive risk premium for Invincible is the for the company to worsen. This, in turn, makes it more difficult result of poor handling of conflicts of interest by the company’s for the REIT to fund future acquisitions. management,” says one fund manager. One of the cheapest J-REITs, Invincible Investment Corporation’s REIT AsiaPac asked Invincible about their dilutive offerings. Please see their response below. shares trade at a 7.4% dividend yield – 350 basis points (bps) Finally, Ichigo Hotel REIT became the first J-REIT to have no fixed fee for managers. Managers are remunerated based solely on the performance of Yoji Tatsumi, the assets. “Our directors President & CFO, GLP Japan are independent of our Advisors Inc. sponsor, and bound by well- established related party transaction rules,” Hiroshi Iwai, Statutory Executive Officer, Head of the Hotel REIT division, tells REIT AsiaPac. wider than the J-REITs’ average and 260 bps higher than the Hotel J-REIT average. JAPAN’S INVINCIBLE SAYS DILUTIVE OFFERINGS RESULTED IN INCREASED DIVIDENDS “Consonant Investment Management (CIM), Invincible’s asset manager, believes that the last three equity offerings were positive for unitholders because it increased the quality of the portfolio, contributed to portfolio diversification and have or will increase Dividends Per Unit (DPU).” REITS’ TENDENCY TO ISSUE DILUTIVE EQUITY FOR ACQUISITIONS HURTS SHAREHOLDERS Another controversial issue concerns related-party transactions. Potential asset acquisitions are sometimes introduced by parties connected to the sponsor. In most markets in the Asia Pacific, REITs are required to hold Extraordinary General Meetings (EGMs) to allow shareholders to vote on any significant events including the acquisition of assets from the sponsor. With the sponsor as a major shareholder, he or she has a greater influence on the vote. In Japan, the problem is further complicated by the fact REITs are not required to hold EGMs for related-party transactions. In general, non-independent directors also dominate the number of board seats at J-REIT asset management companies, with most board members coming from the sponsor. This arrangement will inevitably lead to outcomes where decisions made benefit the sponsor at the expense of other shareholders. MONA Shin-Urayasu, Kenedix Retail REIT management structure. The only recourse for investors is to sell shares of the company in question.” JAPAN’S SILENT PARTNERSHIPS Asset managers have also raised issues relating Japan’s so- called “silent partnership” arrangement, known as Tokumei the purchase, management, and sale of the real estate in a tax- efficient manner. It is an arrangement where an investor makes a financial contribution to an operator, and the operator conducts “An example is a tendency for some J-REITs to issue dilutive equity to fund property acquisitions often under the influence of heavy-handed sponsors,” explains Rico Kanthatham, Managing Director and Portfolio Manager at Barings. Because some J-REITs trade at a discount to their Net Asset Value (NAV), the acquisition of assets through equity issuance is dilutive to their earnings, erodes their intrinsic value, and financially hurts their existing shareholders. business under its own name. The identity of the TK investor is “In such situations, shareholders have virtually no voice in the matter, no way of expressing their displeasure for such decisions or effecting what they perceive as necessary changes into the investments in silent partnerships. 14 The Ritz Carlton, Grand Cayman Kumai (TK), which is aimed at allowing investors to profit from not disclosed to third parties who engage in transactions with the TK operator. Some REITs have 100% stake investments in such silent partnerships. The proposed tax reforms announced on 14th December included the requirement that a REIT does not own 50% or more of the equity of another corporation, through Fund managers with whom REIT AsiaPac Media spoke say As you point out, Invincible has conducted three NAV dilutive offerings in the past two years. Consonant Investment Management (CIM), Invincible’s asset manager, believes that the last three equity offerings were positive for unitholders because it increased the quality of the portfolio, contributed to portfolio diversification and have or will increase Dividends Per Unit (DPU). In 2017 and 2018, Invincible conducted three equity offerings increasing its unit count by 56.4%. During this period, Invincible acquired 20 assets and disposed of 12 assets. The impact was that proforma net income increased to JPY 17.9 billion or by 88.2% versus a 56.4% increase in the unit count. These offerings resulted in a 20.6% increase in DPU, whereas if we did not do any offerings, DPU would have been flat. The first of these three offerings in March 2017 allowed Invincible to acquire two high-quality residential assets in Tokyo, Royal Parks Tower Minami-Senju and Royal Parks Seasir Minami-Senju. In particular, the Royal Parks Tower Minami-Senju is performing extremely well and has been a major contributor to rent growth with rents up by over 10% for new and renewal contracts over the past two years and Net Operating Income (NOI) up by over 4% each year. During the past two offerings, Invincible acquired high-quality hotels with rental growth. Specifically, the Sheraton Grande Tokyo Bay Hotel is a flagship hotel located next to Tokyo Disneyland, and NOI grew by 5.3% in 2018. Furthermore, 36.6% of Invincible’s NOI comes from Tokyo hotels, which is also 15