Full Replication Model

Every DFMREIT token is backed 1:1 by real constituent shares held in institutional SPV custody. No synthetics. No swaps. No basis risk.


Full replication vs. synthetic

There are two ways to build an index product. Fractit has chosen full replication — the harder path, and the only one consistent with institutional-grade transparency.

Full Replication (Fractit)
Synthetic

Underlying exposure

Actual constituent shares in SPV custody

Derivatives or swap contracts

Counterparty risk

Custodian only

Swap counterparty + custodian

Basis risk

Zero — 1:1 to index

Present — structural divergence possible

Transparency

Full — holdings publicly disclosed

Partial — swap terms often opaque

Regulatory standing

Strong — direct asset backing

Varies by structure


How it works

When a user subscribes for DFMREIT tokens:

  1. The user submits CC or USDC via their whitelisted Canton wallet.

  2. DFMREIT tokens are issued immediately at the current market price.

  3. Fractit's operations layer off-ramps the proceeds via licensed FX and brokerage partners.

  4. The equivalent value of constituent shares — weighted to the current DFMREI composition — is purchased on the DFM via the partner broker.

  5. The purchased shares are transferred to the Fractit-linked SPV and held in institutional custody.

At the end of this process, every token in circulation is backed by a real-world shareholding. There is no gap between what the token represents and what the SPV holds.


The SPV structure

The SPV (Special Purpose Vehicle) is the legal entity that:

  • Holds the beneficial interest in the underlying DFM-listed shares

  • Is the named account holder at the institutional custodian and depository

  • Rebalances holdings following each DFM quarterly rebalancing cycle

  • Processes corporate actions in accordance with the DFM index methodology

The SPV is structured to ring-fence underlying assets from Fractit's operational entity, providing an additional layer of protection for token holders.


Custody and depository

The underlying shares held by the SPV are safeguarded by an institutional custodian and registered with the relevant securities depository. The custodian is responsible for:

  • Safekeeping of shares and settlement of broker trades

  • Processing of corporate action instructions from the SPV

  • Providing daily custody valuations used in NAV calculation

  • Reconciliation reports disclosed to token holders


Rebalancing

Following each DFM quarterly rebalancing, Fractit's operations team:

  1. Receives updated constituent weights from DFM / S&P DJI

  2. Calculates required trades to bring SPV holdings in line with the new index weights

  3. Executes trades via the licensed broker partner during DFM trading hours

  4. Reconciles post-rebalance holdings against the reference weights

  5. Publishes a rebalance summary to token holders

Rebalancing activity is disclosed in advance and reflected in the NAV on the rebalance effective date.


Current DFMREI constituents

The DFMREI currently consists of four DFM-listed companies classified under the GICS Real Estate sector:

Company
Ticker
Description

Emaar Properties PJSC

EMAAR

Largest constituent; developer of Burj Khalifa, Downtown Dubai, and Dubai Mall

Emaar Development PJSC

EMAARDEV

Subsidiary of Emaar Properties; focused on build-to-sell residential and commercial assets in the UAE

Deyaar Development PJSC

DEYAAR

Mid-size Dubai developer with a diversified residential and commercial portfolio

Union Properties PJSC

UPP

Property development and investment company listed on DFM

Note on weights: Constituent weights are dynamic — they change continuously with market prices and are reset at each quarterly rebalancing by S&P DJI. Live weights are displayed in real-time on the Fractit platform and are not published as fixed figures in this documentation.

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