Putting in place disclosure norms for Infrastructure Investment Trusts (InvITs), Sebi on Thursday said the offer document will contain financial information, related party transactions and past performances. The move comes after the board of Sebi last month decided to further relax InvITs norms in a bid to make these instruments more attractive for raising capital. Sebi had notified InvIT Regulations in 2014, allowing the setting up and listing of such Trusts, which are very popular in some advanced markets. However, no single Trust has been set up as yet as investors wanted further measures, including tax breaks, to make these instruments more attractive. Sebi has granted approval to IRB Infrastructure, GMR and MEP Infrastructure to launch InvITs.