Question 6 REG, a real-estate group, has acquired the following sets of real estate assets and activities. Which one meets the definition of a business under IFRS 3? Multi-tenant corporate office building, leases and contracts for outsourced cleaning, security and maintenance. No employees or other assets are acquired. Portfolio of 15 single-family homes, that includes land, building and property improvements and leases. No employees or other assets are acquired. Residential building, leases and the employees responsible for leasing, tenant management, and managing and supervising all operational processes.