Company: GMRE
Filing Date: 2025-11-14
Form Type: 424B5
Source: 0001104659-25-112543
Chunk: 129

Company: Global Medical REIT Inc.
Filing Date: 2025-11-14
Form: 424B5
Chunk 129
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 to be made, or ordinary obligations
incurred or to be incurred, to acquire or carry real estate assets, (2) any transaction entered into primarily to manage the risk of currency
fluctuations with respect to any item of income or gain that would be qualifying income under the 75% or 95% gross income test (or any
property which generates such income or gain), and (3) any transaction entered into to “offset” transactions described in
(1) or (2) if a portion of the hedged indebtedness is extinguished or the related property disposed of. We are required to clearly identify
any such hedging transaction before the close of the day on which it was acquired, originated, or entered into and to satisfy other identification
requirements. We intend to structure any hedging transactions in a manner that does not jeopardize our qualification as a REIT.

Foreign Currency Gain. Certain foreign
currency gains will be excluded from gross income for purposes of one or both of the gross income tests. “Real estate foreign exchange
gain” will be excluded from gross income for purposes of the 75% and 95% gross income tests. Real estate foreign exchange gain generally
includes foreign currency gain attributable to any item of income or gain that is qualifying income for purposes of the 75% gross income
test, foreign currency gain attributable to the acquisition or ownership of (or becoming or being the obligor under) obligations secured
by mortgages on real property or an interest in real property and certain foreign currency gain attributable to certain “qualified
business units” of a REIT. “Passive foreign exchange gain” will be excluded from gross income for purposes of the 95%
gross income test. Passive foreign exchange gain generally includes real estate foreign exchange gain as described above, and also includes
foreign currency gain attributable to any item of income or gain that is qualifying income for purposes of the 95% gross income test and
foreign currency gain attributable to the acquisition or ownership of (or becoming or being the obligor under) obligations. These exclusions
for real estate foreign exchange gain and passive foreign exchange gain do not apply to any certain foreign currency gain derived from
dealing, or engaging in substantial and regular trading, in securities. Such gain is treated as non-qualifying income for purposes of
both the 75% and 95% gross income tests.

Failure to Satisfy Gross Income Tests.
If we fail to satisfy one or both of the gross income tests for any taxable year,