[Format and Preparation Points of REIT Annual Earnings Report]
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- Annabella Wilkins
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1 [Format and Preparation Points of REIT Annual Earnings Report] REIT Annual Earnings Report Format Composition of Disclosure Matters Format of Summary Information REIT Annual Earnings Report Disclosure Matters and REIT Annual Earnings Report Format Composition of Earnings Report (Disclosure Items) *Underlined disclosure items may be omitted according to their importance, etc. For details, please refer to the Notes for Disclosure/Contents. I. Summary Information (Fixed Format) 1. Operational/ Asset Conditions (1) Operational Conditions (2) Dividend Distributions (3) Financial Conditions (4) Cash Flow 2. Operational Condition Forecast 3. Other (1) Change in Accounting Policy (2) Number of Issued Investment Units * Explanation or Other Special Matters related to Appropriate Use of Operatinal Condition Forecasts II. Qualitative Information/Financial Statements, etc. 1. Investment Corporation Affiliates 2. Operational Policy and Operational Conditions (1) Operational Policy (2) Operational Conditions (3) Investment Risk (4) Material Events, etc. related to Going Concern Assumption 3. Financial Statements (1) Balance Sheets (2) Profit/Loss Statement (3) Statements of Investors' Equity (4) Cash Distribution Statement (5) Statement of Cash Flow (6) Notes concerning of Going Concern Assumption (7) Important Accounting Policy (8) Change in Accounting Policy (9) Footnotes a. Balance Sheets b. Profit/Loss Statement c. Statements of Investors' Equity d. Statement of Cash Flow e. Lease Transactions f. Financial Instruments g. Securities h. Derivatives Transactions i. Transactions with Affiliates j. Accounting for Income Tax k. Retirement Benefits l. Asset Retirement Obligation m. Rental Properties, etc. n. Per Investment Unit Information o. Important Subsequent Events (10) Increase/Decrease in Number of Issued Investment Units 4. Change in Directors/Officers/Auditors 5. Reference Information 6. Other
2 Summary Information Format Annual Earnings Report (REIT) for Period R E I T I s s u e r L i s t e d Exchange C o d e U R L R e p r e s e n t a t i v e (Title)Executive Officer (Name) A s s e t M a n a g e r R e p r e s e n t a t i v e (Title)CEO & President (Name) Person in Charge of Queries (Title)Member of the Board and Financial Director (Name) TEL ( ) - Scheduled Submission Date of Securities Report Scheduled Commencement Date of Dividend Payments MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY (Rounded down to JPY 1 mil.) 1. Operational/Asset Conditions for MM/YY Period (MM/DD/YYYY MM/DD/YYYY) (1) Operational Conditions (% shows change vs. previous period) Operating Revenue Operating Profit Ordinary Profit Net Income mil. JPY. % mil. JPY % mil. JPY % mil. JPY % ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) Net Income per Investment Unit Return on Equity Ratio of Ordinary Profit to Total Assets Ratio of Ordinary Profit to Operating Revenue JPY % % % (2) DividendDistributions Dividend per Investment Unit (Excluding Capital Total Dividend Amount Capital Dividend per Investment U n i t Total Capital Dividends Amount Dividend Ratio Ratio of Dividends on Equity D i v i d e n d ) JPY mil. JPY JPY mil. JPY % % (3) Financial Conditions Total Assets Net Assets Capital Adequacy Ratio Net Assets per Investment Unit mil. JPY mil. JPY % JPY (4) Cash Flow Cash Flow from Business Activities Cash Flow from Investment Activities Cash Flow from Financial Activities Period End Balance of Cash and Cash Equivalents mil. JPY mil. JPY mil. JPY mil. JPY
3 2. Operational Condition Forecast for Period (MM/DD/YYYY MM/DD/YYYY) (% Change from Previous period) Dividend per Investment Unit Capital Dividend Operating Operating Ordinary Profit Net Profit (Excluding per Investment Revenue Profit C a p i t a l U n i t Dividend) mil. JPY (%) mil. JPY (%) mil. JPY (%) mil. JPY (%) JPY JPY Annual ( ) ( ) ( ) ( ) (Note) Forecast Net Income (Annual): JPY 3. Other (1) Change in Accounting Policy 1) Change coinciding with Amended Accounting Standards: Yes/No 2) Changes other than 1): Yes/No [(Note) For details, please refer to Page X "Change in Accounting Policy"] (2) Number of Issued Investment Units 1) Number of Issued Investment Units at Period End (Including Own Investment Units): Units Units 2) Own Investment Units at Period End: Units Units (Note) Please refer to Page X "Per Investment Unit Information" for the number of investment units used as the calculation basis for Net Income per Investment Unit. * Explanation or Other Special Matters related to Appropriate Use of Operational Condition Forecasts (Items in parentheses may be omitted in certain cases)
4 1. Investment Corporation Affiliates 2. Operational Policy and Operational Conditions (1) Operational Policy (2) Operational Conditions (Conditions for this Period) (Forecast for next Period) (3) Investment Risk (4) Material Events, etc. related to Going Concern Assumption 3. Finanicial Statements (1) Balance Sheets (2) Profit/Loss Statement (3) Statements of Investors' Equity (4) Cash Distribution Statement (5) Statement of Cash Flow (6) Notes concerning Going Concern Assumption (7) Important Accounting Policy (8) Change in Accounting Policy (9) Notes concerning Financial Statements (10) Increase/Decrease in Number of Issued Investment Units 4. Change in Directors/Officers/Auditors 5. Reference Information 6. Other
5 REIT Annual Earnings Report Disclosure Matters and [General] (Format) (Page Number) (Including Name of REIT Security Issuer in Header, etc.) Please use A4 format for "Summary Information" (Fixed Format) and "Qualitative Information/Financial Statements, etc." in Earnings Report. Earnings Report page numbers should be sequential with "Summary Information" (Fixed Format) and "Qualitative Information/Finacial Statements, etc." Please include "Name of REIT Security Issuer", "4-digit issue code (used as security code)", and "Earnings Report for Period" in the top-right area. [Example] XXXX Investment Corporation (1234) Earnings Report for * In addition to the above, inclusion of your company's logo, etc. is also permitted. I. Summary Information (Fixed Format) General (Units, Handling of Fractions) Except values per investment unit, monetary amounts should be in millions of yen, with values less than such left off. However, rounding of such values is permitted. In either case, please include such fact in the upper-right area "1. Operational/Asset Conditions for Period". For fractions, except cases of a rational reason such as changing to match with the Securities Report, their handling should be the same as the previous period. (Method of Displaying Negative Values) Title Area, etc. (Title) (Scheduled Submission Date for Securities Report) (Scheduled Commencement Date for Dividend Payments) 1. Operational/Asset Conditions for Peirod [General] (Order of Current Period/Previous Period) (Percent Change vs. Previous Period) (1) Operational Conditions (General) (Net Income per Investment Unit) マイナスの場合は 数値の前に を表示してください Please represent negative values by placing the symbol " " in front of such values. Please list the title as "Financial Report (REIT) for Period" Please list the scheduled submission date as of the financial announcement date for the Securities Report pertaining to this period. * In cases where the submission date changes after the financial announcement, disclosure of the change is not mandatory. Please include the Scheduled Commencement Date for Dividend Payments. In cases where it is undetermined, please list "undetermined". Please list the current period on the upper line and the previous period on the lower line. Please list values calculated using the following formula (Fractions should be rounded to the nearest tenth, as a general rule.) Value for This Period ( )x 100 Value for Previous Period If either or both of the current period/previous period is a negative value, or if the percent change is 1000% or higher, please list a "-". Please follow the "Accounting Standards related to Net Income per Share" (Corporate
6 (Return on Equity) (Ratio of Ordinary Profit to Total Assets) (Ratio of Ordinary Profit to Operating Revenue) (2) Dividend Distributions Method of Inclusion when there is no dividend Method of Inclusion where there is no capital dividend (Total Dividends) (Total Dividends from Capital) (Dividend Ratio) Accounting Standards #2) and " Accounting Standards Application Guidance related to Net Income per Share" (Corporate Accounting Standards Application Guidance #4) (Please leave off values less than 1 yen, as a general rule.) Even in cases where an investment unit split was conducted in the previous period, the values for said period should be listed as they were, and the fact that an investment unit split was conducted should be included in "Explanation or Other Special Matters related to Appropriate Use of Operational Condition Forecasts" (In cases of retroactive adjustments, please list such on a newly created page (page 3) following the separate "Summary Information"). Please list the value calculated using the formula below. (Fractions should be rounded to the nearest tenth, as a general rule.) Net Income x 100 (Equity Capital at Start of Period + Equity Capital at End of Period) 2 (In cases where the denominator is negative, please list "-") Please list the value calculated using the formula below. (Fractions should be rounded to the nearest tenth, as a general rule.) Ordinary Profit x 100 (Total Assets at Start of Period + Total Assets at End of Period) 2 *Total Assets: "Asset Total" on balance sheets Please list the value calculated using the equation below. (Fractions should be rounded to the nearest tenth, as a general rule.) Ordinary Profit x 100 Operating Revenue Please list "0" when there is no dividend. Please list "0" when there is no capital dividend. Please list the total amount of dividends related to investment units on the record dates for both the previous and this period. Please list the total amount of dividends from capital related to investment units on the record dates for both the previous period and this period. Please list the value calculated using the equation below. (Fractions should be rounded to the nearest tenth, as a general rule.) Dividend per Investment Unit (Not including Capital Dividend) x 100 Net Income per Investment Unit (Dividend on Equity) (Please list "-" when the denominator is negative) *For the next period, please calculate using forcasted amounts as denominator/numerator. Please list the value calculated using the formula below. (Fractions should be rounded to the nearest tenth, as a general rule.) Dividend per Investment Unit (Not including Capital Dividend) x 100 (Total Assets per Unit at Start of Period + Total Assets per Unit at End of Period) 2 (3) Financial Conditions (Total Assets) (Net Assets) (Please list "-" when the denominator is negative) Please list the amount in "Asset Total" on the balance sheets for both the end of this period and the end of the previous period. Please list the amount in "Net Asset Total" on the balance sheets for both the end of this period and the end of the previous period.
7 (Capital Adequacy Ratio) (Net Assets per Investment Unit) 2. Operational Condition Forecast for (General) -Forecast Indicators -Forecast Period -Handling of Forecast Figures (Operating Revenue, Operating Profit, Ordinary Profit, Net Income) - Percent Change from Previous Period Please list the value calculated using the formula below. (Fractions should be rounded to the nearest tenth, as a general rule.) Equity Capital at End of Period x 100 Total Assets at End of Period Please calculate according to "Accounting Standards related to Net Income per Share" (Corporate Accounting Standards #2) and "Accounting Standards Application Guidance related to Net Income per Share" (Corporate Accounting Standards Application Guidance #4). (Please leave off values less than 1 yen) Even in cases where an investment unit split was conducted, the values for the previous period should be listed as they were, and the fact that an investment unit split was conducted should be included in "Explanation or Other Special Matters related to Appropriate Use of Operational Condition Forecasts" (In cases of retroactive adjustments, please list such on a newly created page (page 3) following the separate "Summary Information"). Please disclose forecasts for Operating Revenue, Operating Profit, Ordinary Profit, Net Income, Dividend per Investment Unit (Not Including Capital Dividend), and Capital Dividend per Investment Unit. * The indicators disclosed are not necessarily limited to those above. Each company is permitted to add appropriate indicators according to its circumstances. (In cases where complete entry is not possible in the forecast area, please list information on a newly created page (page 3) following "Summary Information"). The forecast period should be the full business year. *Investment corporations which use 1 year as 1 business period should disclose business year forecasts and semi-annual forecasts. Please disclose specific values for forecasted operational condition values. * In cases where operational conditions may change greatly due to volatility risk assumed, etc. in operational condition forecasts, please include in-depth information on the details of forecast assumptions and the likelihood of changes. Please list the percent change calculated using the following formula. Forecast for Next Period ( -1)x 100 Performance for Current Period (Fractions should be rounded to the nearest tenth, as a general rule.) (Net Income per Investment Unit) (If either or both of the demoninator/numerator is a negative value, or if the percentage change is 1000% or higher, please list a "-".) Please calculate according to "Accounting Standards related to Net Profits per Share" (Corporate Accounting Standards #2) and "Corporate Accounting Standards Application Principles related to Net Income per Share" (Corporate Accounting Standards Application Principles #4). (Please round off values less than 1 yen, as a general rule.) When calculating the semi-annual average number of investment units used as a denominator value, in cases where a change in investment units is expected due to an investment unit split, etc., please calculate to reflect such change to the extent possible. Additionally, please include the basis for calculation of the average number of investment units during the period which reflects such change in "Explanation or Other Special Matters related to Appropriate Use of Operational Condition Forecasts ". * "Net Income per Investment Unit (Expected) for Current Period" may change due to the denominator (average number of investment units during the period) changing due to an investment unit split, etc., regardless of the numerator (Net Income for Current Period
8 (Expected)) not changing. There is no need to separately disclose such change as "Correction, etc. of Profit Forecast". 3. Other (1) Change in Accounting Policies Please include whether there was a "change coinciding with an amendment to accounting standards, etc. (amendment, etc. to accounting standards or laws and regulations)" and whether there was an "other change" regarding changes to important accounting policies during the current period (meaning changes listed in "Changes to Important Accounting Policies" as provided in each Item of Rule 8-3 of the Regulations for Terminology, Forms and Preparation of Financial Statements (hereafter "Financial Statements Regulations) and changes listed in "Changes in Accounting Policies" as provided in Rule 61, Paragraph 2 of the Calculation Regulations). When falling under such, please select "Yes" and include "For details please refer to Page X of "Change in Accounting Policies" and list the reference page. * When not falling under any of such, completion of a reference page is unnecessary. * In cases of early application of accounting standards whose early application was recognized, please select "Yes" and list the reference page ("Change in Accounting Policies", etc. in "2) Changes other than 1)"). (2) Issued Investment Units Please include the number of Issued Investment Units (including Own Investment Units) at the Period End for the current period and the previous period and the number of Own Investment Units at the Period End. Please include a note "Please refer to Page X of 'Per Investment Unit Information' regarding the number of Issued Investment Units used as a basis for calculating Net Income Per Investment Unit" and list the reference page. It is allowed to use "Number of Investment Units as basis for calculating Net Income per Investment Unit: X units, Y units" in place of the preceding. * Please use units of 1 Investment Unit. * Explanation or Other Special Matters related to Appropriate Use of Operational Condition Forecasts (Explanation related to Appropriate Use of Operational Condition Forecasts) In order to facilitate the appropriate use of operational condition expectations, which are forecast information used by investors to gauge the future, please include easily understood cautionary statements related to using future information, including explanations of risks which may cause great divergence from operational expectations. Please include direction to refer to "2. Operational Policy and Operational Conditions (2) Operational Conditions" and prepare the reference page regarding explanations of the background of operational conditions expectiations and prerequisites. Furthermore, in cases where the sale of properties held is being considered for the purpose of securing funds in order to repay loans or obligations within the period covered by the Operational Condition Forecast, and such properties are highly likely to be sold, if the occurrence of profit/loss from transfer coinciding with such sale is not included in Operational Condition Forecast, please include a note that the expectations may change due to such factor. Regarding this point, please consult with a TSE representative when the necessity of disclosure is unclear. [Example] (1)Inclusion of Risk Factors (Notes regarding Descriptions related to the Future) Descriptions related to the future of the Operational Condition Forecast contained in this document are based on information currently possessed by our Company and specific assumptions which our Company views as rational. These descriptions may differ greatly from actual operational conditions due to various factors. The following are considered important factors which may influence actual operational conditions.
9 Furthermore, influential factors are not limited to these below. (1) (2) Please refer to Page X "2. Operational Policy and Operational Conditions, (2) Operational Conditions" regarding hypotheses which are assumptions to the Operational Condition Forecast. (Other Special Matters) (2) Placing the Explanation of Risk Factors, etc. in the Qualitative Information Section (Notes regarding Descriptions related to the Future) Descriptions related to the future of the Operational Condition Forecast contained in this document are based on information currently possessed by our Company and specific assumptions which our Company views as rational. These descriptions may differ greatly from actual operational conditions due to various factors. Please refer to Page X "2. Operational Policy and Operational Conditions, (2) Operational Conditions" regarding notes, etc. on the use of the Operational Condition Forecast and the assumptions which are prerequisites to the Operational Condition Forecast. Please include matters of particular necessity to investors' proper understanding of Earnings Report information.
10 II. Qualitative Information/Financial Statements, etc. 1. Investment Corporation Affiliates (Disclosure Details) (Omission of Disclosure) Please use the diagram from "Investment Corporation Organization" in the Securities Report, and describe the investment corporation and its affiliates in a specific and easily understandable manner. When there have been important changes from the previous period, please explain such changes. If there have been no important changes from the most recent Securities Report (including Securities Registration Statement) regarding the asset management company, investment advisory company, asset holding company, general office work subcontractor, investment corporation debt manager, sales company, etc., disclosure of the "Investment Corporation Organization" (in whole or in part) may be omitted. In such case, please include the fact that such information is omitted due to no important changes. [Example] Investment Corporation Organization Because there have been no important changes since the "Investment Corporation Organization" in the most recent Securities Report (Submitted: MM/DD/YYYY), this section has been omitted. 2. Operational Policy and Operational Conditions General (1) Operational Policy (Disclosure Details) Please include details of the "Investment Policy", "Investment Target", "Distribution Policy", etc. from the Securities Report in a specific and understandable manner. In cases where there has been an important change from the previous period, please explain the details of such change. (Omission of Disclosure) In cases where there has been no change from the most recent Securities Report (including Securities Registration Statement), disclosure of "Operational Policy" (in whole or in part) may be omitted. In such case, please include the fact that such information is omitted due to no changes. (2) Operational Conditions (Outline of Current Period) (Expectations for Next Period) [Example] Operational Policy Because there have been no important changes since the "Investment Policy", "Investment Target", "Dividend Distribution Policy" in the most recent Securities Report (submitted on MM/DD/YYYY), this section has been omitted. Please include important matters pertaining to the current period, including analysis related to overall operations and matters related to profit distribution. Please include expectations related to overall operations (including financial strategy). In cases where there are circumstances which will have important influence on cash flow during the next period, please include such details. Please include expectations related to profit distribution. Please include prerequisites for such expectations in as specific a manner as possible, including expected operational profit items such as the purchase/sale of real-estate, etc. (including accompanying transfer profit/loss, etc. (including increase/decrease in rent fees)), taxes and public dues (real estate tax, city planning tax, etc.), repair expenses, subcontract fees, depreciation costs and other expected primary non-operating costs, in addition to expected non-operational expense items such as interest payments and financing costs. Additionally, please include specific information to the extent possible regarding interestbearing liabilities or refinancing of such. [Example: Interest-bearing Liabilities or Refinancing of Such]
11 (3) Investment Risk (Disclosure Necessity) (Disclosure Details) (4) Material Facts, etc. Related to Going Concern Assumption (Disclosure Necessity) (Disclosure Details) Our company expects to fully refinance a short-term loan (repayment deadline: MM/DD/YYYY) with a balance of JPY XXX million during the next period. Furthermore, no long-term loans/investment corporation bonds will reach maturity during the next period. For expected dividends, please include dividends from profit and dividends from capital separately, and prerequisites for each. In cases where important operational measures at the investment corporation are expected in the next period, please include an outline of such, the expected effects, etc. Please include specific important matters related to other operational expectations (numerical goals, portfolio strategy, other important operational issues, etc.). * Please provide specific explanations of rational calculations and backgrounds in consideration of necessity as investment information, regarding disclosure of operational condition forecasts. Please also include "Expectations for Next Period" based on this principle. Inclusion of investment risk is left to the discretion of investment corporations from the perspective of prompt disclosure of Earnings Reports. However, in cases of the actualization of new risk which should be promptly disclosed to investors in the most recent Securities Report (including Securities Registration Statement), please include such matter. Please include matters which could possibly influence investment decisions related to special traits of investment risk, and the investment risk management structure, etc. In cases where there exixts any event which would cause important doubts with continued business activities in the future, or which would effect the investment corporation's management (hereinafter "important event, etc."), please include such event. If none exists, this entire section, including title, may be omitted. In cases where important event, etc. exist, please include the following in a specific manner. Such fact and details Details of analysis and deliberation regarding such event and measures to clear or improve such event. 3. Financial Statements (1) Balance Sheets (2) Profit/Loss Statement (3) Statement of Investors' Equity (4) Cash Distribution Statement (5) Statement of Cash Flow (6) Notes concerning Going Concern Assumption (7) Important Accounting Policies (General) Please include pursuant to the Fnancial Statement Regulations and the Calculation Regulations. * Please include in a format which compares the previous period and the current period (with the previous period on the left side, as a general rule). (Change in Investor Capital Statement, etc. may be used with previous/current period in vertical alignment) Change in primary items is unnecessary. Please include pursuant to the Financial Statement Regulations and the Calculation Regulations. In cases where applicable matters exist, please include details of such. In cases where applicable matters do not exist, please list "Not applicable". Please include pursuant to the Financial Statement Regulations and the Calculation Regulations. (This may be a comparison of the current/previous periods or just the current period) (Omission of Disclosure) In cases where there are important changes from the most recent Securities Report (*), please disclose the areas where such changes apply. (*) In cases where inclusion of "Change in Accounting Policies" on financial statements is needed, this item shall apply. Other areas may be omitted. [Example] (1) Cases of total omission
12 Important Accounting Policies Because there were no important changes from the most recent Securities Report (submitted on MM/DD/YYYY), this section has been omitted. (2) Cases of partial omission Important Accounting Policies Previous Period (From To ) Current Period (From To ) 1. XXX Furthermore, other than the above XXX, because there are no important changes from the most recent Securities Report (submitted on MM/DD/YYYY), this section has been omitted. (8) Change in Accounting Policies Please include pursuant to the Financial Statement Regulations and the Calculation Regulations. (This may be a comparison of the current/previous periods or just the current period) In cases where there are no applicable matters, please omit this section (inclusion of the title is unnecessary). (9) Notes related to Financial Statements (Disclosure in Footnote Format or Attachment Format) (Disclosure in Attachment Format) (Omission of Disclosure) Please include (in either footnote or attachment format) notes related to Balance Sheets, Profit/Loss Statements, Change in Investor Capital Statements, Statements of Cash Flow, or those required by the Financial Statement Regulations and the Calculation Regulations (excluding matters for which disclosure at the financial announcement is deemed unnecessary and matters included in attachment format provided in the following item). For notes to be disclosed, please refer to "Composition of Disclosure Matters". (This may be a comparison of the current/previous periods or just the current period) Of the disclosure in attachment format, notes related to lease transactions, financial instruments, securities, derivatives transactions, transactions with affiliates, tax effect accounting, retirement benefits, asset retirement obligations, or rental properties, matters for which the investment corporation deems disclosure at the financial announcement is unnecessary may be omitted. In such cases, please include the fact that such matters are omitted due to disclosure at the financial announcement being deemed unnecessary. * Each investment corporation should consider the necessity of disclosure at the financial announcement from the perspective of appropriate explanation of financial details, on the basis of whether investor interest has historically been high for such matter, whether there was a large change since last fiscal period, or other such matters. [Example] (Omission of Disclosure) Notes for lease transactions, derivatives transactions, etc. have been omitted because disclosure on such items in the Earnings Report is deemed unnecessary. (10) Increase/Decrease in Issued Investment Units * For notes whose applicable period has not yet arrived, inclusion of the fact that disclosure is omitted is not required in cases where early application under statutory disclosure is not enacted. In cases where there was an increase or decrease in issued investment units during the current period, please include such details. Such details should consist of, for example, issuing method (by public offering, third party allotment, etc.), the number of investment units that were issued, issuing price, split (reverse-split) ratio. 4. Change in Directors/Officers/Auditors (Details) Please include the representative and other directors/officers/autitors of the investment
13 corporation, as well as changes in officers separately classified as appointments or retirements (including date of appointment/retirement). Please include the same for the representative and other officers of the asset management company. (1) New Executive or Supervisory Directors/Officers/Auditors Candidates Expected New Position Title (Current Position Title): Name (Omission of Information (Disclosure Period)) (2) Retiring Executive or Supervisory Directors/ Officers/Auditors Current Position Title (In cases of transfer to a new position being informally decided, such position title) Name Because "Change in Directors/Officers/Auditors" is not always required information included in the financial announcement, it may be disclosed separately from Earnings Reports when the details have been decided. * In such cases, please include the fact that disclosure will be conducted when the details are decided, without removing the section title. * In cases where "Change in Directors and Officers" is omitted, it must be additionally disclosed later as "Addition to Financial Announcement". 5. Reference Information (Details) Regarding information related to the price of assets under management, etc., please include "investment conditions" and "investment assets" in the "fund conditions" form of Item 7-3 of the Disclosure Ordinance (excluding those for which disclosure at the financial announcement is deemed unnecessary). 6. Other (Disclsoure of Useful Information) In cases where financial report briefing materials are being created, it is desirable for such materials to be attached to the Earnings Report, or separately disclosed.
14 [Outline for REIT Semi-annual Earnings Report] REIT Semi-annual Earnings Report Format Composition of Disclosure Matters Format of Summary Information REIT Semi-annual Earnings Report Disclosure Matters and Notes for Disclosure/Content REIT Semi-annual Earnings Report Format Composition of Earnins Report (Disclosure Matters) * Underlined disclosure items may be omitted according to their importance, etc. For details, please refer to the Notes for Disclosure/Contents. I. Summary Information (Fixed Format) 1. Operational/Asset Conditions (1) Operational Conditions (2) Financial Conditions (3) Cash Flow 2. Operational Condition Forecast 3. Other (1) Change in Accounting General Rules, Procedures, Method of Display related to Semi-annual Financial Statements (2) Number of Issued Investment Units * Explanation or Other Special Matters related to Appropriate Use of Operatinal Condition Forecasts II. Qualitative Information/Financial Statements, etc. 1. Investment Corporation Affiliates 2. Operational Policy and Operational Conditions (1) Operational Policy (2) Operational Conditions (3) Investment Risk (4) Material Events, etc. related to Assumption of Going Concern 3. Financial Statements (1) Semi-annual Balance Sheets (2) Semi-annual Profit/Loss Statement (3) Semi-annual Statements of Investors' Equity (4) Statement of Cash Flow (5) Notes concerning Going Concern Assumption (6) Important Matters Fundamental to Semi-annual Financial Statements (7) Change in Important Matters Fundamental to Semi-annual Financial Statements (8) Notes related to Semi-annual Financial Statements a. Semi-annual Balance Sheets b. Semi-annual Profit/Loss Statement c. Semi-annual Statements of Investors' Equity d. Semi-annual Statement of Cash Flow e. Lease Transactions f. Financial Instruments g. Securities h. Derivatives Transactions i. Asset Retirement Obligations j. Rental Properties, etc. k. Information per Share l. Important Subsequent Events (9) Increase/Decrease in Number of Issued Investment Units 4. Change in Directors/Officers/Auditors 5. Reference Information 6. Other
15 Summary Information Format Semi-annual Earnings Report (REIT) for Period R E I T I s s u e r Investment L i s t e d Corporation Exchange C o d e U R L R e p r e s e n t a t i v e (Title) Executive Officer (Name) A s s e t M a n a g e r R e p r e s e n t a t i v e (Title) CEO & President (Name) Person in Charge of Queries (Title) Member of the Board and Financial Director TEL ( ) - Semiannual Securities Report Submission Date MM/DD/YYYY MM/DD/YYYY (Name) (Rounded down to JPY 1 mil.) 1. Operational/Asset Conditions for Semi-annual Period (MM/DD/YYYY MM/DD/YYYY) (1) Operational Conditions (% shows change vs. previous period) Operating Revenue Operating Profit Ordinary Profit Semi-annual (Current) Net Income mil. JPY % mil. JPY % mil. JPY % mil. JPY % ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) Semi-annual (Current) Net Income per Investment Unit JPY (2) Financial Conditions Total Assets Net Assets Capital Adequacy Ratio Net Assets per Investment Unit mil. JPY mil. JPY % JPY (3) Cash Flow Cash Flow from Business Activities Cash Flow from Investment Activities Cash Flow from Financial Activities Period End Balance of Cash and Cash Equivalents mil. JPY mil. JPY mil. JPY mil. JPY 2. Operational Condition Forecast for Semi-annual Period (MM/DD/YYYY MM/DD/YYYY) (% Change from Previous Period) Dividend per Capital Investment Unit Operating Operating Ordinary Dividend per Net Income (Excluding Revenue Profit Profit Investment C a p i t a l U n i t Dividend) mil. JPY (%) mil. JPY (%) mil. JPY (%) mil. JPY (%) JPY JPY
16 Annual ( ) ( ) ( ) ( ) (Note) Forecast Net Income (Annual): JPY
17 3. Other (1) Change in Accounting Principles, Procedures, Method of Display related to Semi-annual Financial Statements (Matters listed in Change in Important Matters Fundamental to Semi-annual Financial Statements) 1) Change coinciding with Amended Accounting Standards: Yes/No 2) Changes other than 1): Yes/No [(Note) For details, please refer to Page X "Change in Accounting Policies"] (2) Number of Issued Investment Units 1) Number of Issued Investment Units at Period End (Including Own Investment Units): Semi-annual Period Units Semi-annual Period Units Period Units 2) Own Investment Units at Period End: Semi-annual Period Units Semi-annual Period Units Period Units (Note) Please refer to Page X "Per Investment Unit Information" for the number of investment units used as the calculation basis for Semi-annual (Current) Net Income per Investment Unit. *Explanation or Other Special Matters related to Appropriate Use of Operational Condition Forecasts (Items in parentheses may be omitted in certain cases)
18 1. Investment Corporation Affiliates 2. Operational Policy and Operational Conditions (1) Operational Policy (2) Operational Conditions (Semi-annual Conditions) (Forecast for next Period) (3) Investment Risk (4) Material Events, etc. related to Going Concern Assumption 3. Financial Statements (1) Semi-annual Balance Sheets (2) Semi-annual Profit/Loss Statement (3) Semi-annual Statements of Investors' Equity (4) Semi-annual Statement of Cash Flows (5) Notes concerning Going Concern Assumption (6) Important Matters Fundamental to Semi-annual Financial Statements (7) Change in Important Matters Fundamental to Semi-annual Financial Statements (8) Notes concerning Semi-annual Financial Statements (9) Increase/Decrease in Number of Issued Investment Units 4. Change in Directors/Officers/Auditors 5. Reference Information 6. Other
19 REIT Semi-annual Earnings Report Disclosure Matters and [General] (Format) (Page Number) (Including REIT Security Issuer in Header, etc.) Please use A4 format for "Summary Information" (Fixed Format) and "Quantitative Information/Financial Statements, etc." in Semi-annual Earnings Reports. Semi-annual Earnings Report page numbers should be sequential with "Summary Information" (Fixed Format) and "Quantitative Information/Financial Statements, etc." Please include "Name of REIT Security Issuer", "4-digit issue code (used as security code)", and "Semi-annual Earnings Report for " in the top-right area. [Example] XXXX Investment Corporation (1234) Semi-annual Earnings Report for * In addition to the above, inclusion of your company's logo, etc. is also permitted. I. Summary Information (Fixed Format) General (Units, Handling of Fractions) Except values per investment unit, monetary amounts should be in millions of yen, with values less than such left off. However, rounding of such values is permitted. In either case, please include such fact in the upper-right area "1. Operational/Asset Conditions for Semi-annual Period". For fractions, except cases of a rational reason such as changing to match with the Securities Report, the handling should be the same as the previous period. (Method of Displaying Negative Values) Title Area, etc. (Title) (Scheduled Submission Date for Semi-annual Securities Report) 1. Operational/Asset Conditions for Semi-annual Period [General] (Order of Current Period/Previous Period) (Percent Change vs. Previous Semi-annual Period) (1) Operational Conditions (General) (Semi-annual Net Income per Investment Unit) マイナスの場合は 数値の前に を表示してください Please represent negative values by placing the mark " " in front of such values. Please list the title as "Semi-annual Earnings Report (REIT) ". Please list the submission date as of the semi-annual financial announcement date for the Semi-annual Securities Report pertaining to this period. * In cases where the submission date changes after the financial announcment, disclosure of the change is not mandatory. Please list the current semi-annual period on the upper line and the previous semi-annual period on the lower line. Please list values calculated using the following formula (Fractions should be rounded to the nearest tenth, as a general rule.) Value for This Semi-annual Period ( -1)x 100 Value for Previous Semi-annual Period If either or both of the current semi-annual period/previous semi-annual period is a negative value, or if the percentage change is 1000% or higher, please list a "-". Please follow the "Accounting Standards related to Net Income per Share" (Corporate Accounting Standards #2) and "Accounting Standards Application Guidlines related to Net Income per Share" (Corporate Accounting Standards Application Guidelines #4) (Please leave off values less than 1 yen, as a general rule.) Even in cases where an investment unit split was conducted, the values for the previous
20 (2) Financial Conditions (Total Assets) (Net Assets) (Capital Adequacy Ratio) (Net Assets per Investment Unit) 2. Operational Condition Forecast for Period (General) -Forecast Indicators -Forecast Period -Handling of Forecast Figures (Operating Revenue, Operating Profit, Ordinary Profit, Net Income) - Percent Change from Previous Period semi-annual period and previous period should be listed as they were, and the fact that an investment unit split was so conducted should be included in "Explanation or Other Special Matters related to Use of Operational Condition Forecasts" (In cases of retroactive adjustments, please list such separately on a newly created page (page 3) following the "Summary Information"). Please list the amount in "Asset Total" on the balance sheets for both the end of this semiannual period and the end of the previous semi-annual period. Please list the amount in "Net Asset Total" on the balance sheets for both the end of this semi-annual period and the end of the previous semi-annual period. Please list the value calculated using the equation below. (Fractions should be rounded to the nearest tenth, as a general rule) Equity Capital at End of Semi-annual Period x 100 Total Assets at End of Semi-annual Period Please calculate according to "Accounting Standards related to Net Income per Share" (Corporate Accounting Standards #2) and "Corporate Accounting Standards Application Principles related to Net Income per Share" (Corporate Accounting Standards Application Principles #4). (Please leave off values less than 1 yen) Even in cases where an investment unit split was conducted, the values for the previous semi-annual period should be listed as they were and the fact that an investment unit split was conducted should be included in "Explanation or Other Special Matters related to use of Operational Condition Forecast" (In cases of retroactive adjustments, please list such on a newly created page (page 3) following the separate "Summary Information"). Please disclose forecasts for Operating Revenue, Operating Profit, Ordinary Profit, Net Income, Dividends per Investment Unit (Not Including Capital Dividend), and Capital Dividend per Investment Unit. * The indicators disclosed are not necessarily limited to those above. Each company is permitted to add appropriate indicators according to its circumstances. (In cases where complete entry is not possible in the forecast area, please list information on a newly created page (page 3) following "Summary Information"). The forecast period should be the full business year. * Investment corporations may disclose semi-annual forecasts in addition to full business year forecasts. Please disclose specific values for forecasted operational condition values. * In cases where operational conditions may change greatly due to volatility risk assumed, etc. in operational condition forecasts, please include in-depth information on the details of forecast assumptions and the likelihood of changes. Please list the percent change calculated using the following formula. Forecast for Next Period ( -1)x 100 Performance for Current Period (Fractions should be rounded to the nearest tenth, as a general rule.) (Net Income per Investment Unit) (If either or both of the demoninator/numerator is a negative value, or if the percent change is 1000% or higher, please list a "-".) Please calculate according to "Accounting Standards related to Net Income per Share" (Corporate Accounting Standards #2) and "Corporate Accounting Standards Application Guidelines related to Net Income per Share" (Corporate Accounting Standards Application
21 3. Other (1) Change in Accounting Principles, Procedures, and Display Method related to Creating Semi-annual Financial Statements (2) Number of Issued Investment Units * Explanation or Other Special Matters related to Appropriate Use of Operational Condition Forecasts (Explanation related to Appropriate Use of Operational Condition Forecast) Guidelines #4). (Please round off values less than 1 yen, as a general rule.) When calculating the semi-annual average number of investment units used as a denominator value, in cases where a change in investment units is expected due to an investment unit split, etc., please calculate to reflect such change to the extent possible. Additionally, please include the basis for calculation of the semi-annual average number of investment units during the period which reflects such change in "Explanation or Other Special Matters related to Appropriate Use of Operational Condition Forecast". * "Net Income per Investment Unit (Expected) for Current Period" may change due to the denominator (average number of investment units during the period) changing due to an investment unit split, etc., regardless of the numerator (Net Income for Current Period (Expected)) not changing. There is no need to separately disclose such change as "Correction, etc. of Profit Forecast". Please include whether there was a "change coinciding with an amendment to accounting standards, etc. (amendment, etc. to accounting standards or laws and regulations)" and whether there was an "other change" regarding changes to important matters fundamental to semiannual financial statements during the current semi-annual period (matters listed in "Changes to Important Accounting Policies" as provided in each item of Rule 5, Paragraph 1 of the Financial Statement Regulations and matters listed in "Changes to Accounting Policies" as provided in Rule 61, Paragraph 2 of the Calculation Rules). When falling under such, please select "Yes" and include "For details please refer to Page X of "Change in Accounting Policy" and list the reference page. * When not falling under any of such, completion of a reference page is unnecessary. * In cases of early application of accounting standards whose early application was recognized, please select "Yes" and list the reference page ("(7) Change in Important Matters Fundamental to Semi-annual Financial Statements", etc.). Please include the number of Issued Investment Units at the Period End for the current semi-annual period, the previous semi-annual period, and the previous period (including Own Investment Units) and Own Investment Units at the full Period End. Please include "Please refer to Page X of "Per Investment Unit Information" regarding the number of Issued Investment Units used as a basis for calculating Semi-annual Net Income (Current) Per Investment Unit" and list the reference page. It is possible to include " semi-annual period X units, Semi-annual Period units, Period units as basis for calculating Semi-annual Net Income (Current) Per Investment Unit" in place of the preceding. * Please use units of 1 Investment Unit. In order to facilitate the appropriate use of operational condition expectations, which are forecast information used by investors to gauge the future, please include easily understood cautionary statements related to using future information, including explanations of risks which may cause great divergence from operational expectations. Please include direction to refer to "2. Operational Policy and Operational Conditions (2) Operational Conditions" regarding explanations of the background of operational expectations and prerequisites. Furthermore, in cases where the sale of properties held is being considered for the purpose of securing funds in order to repay loans or obligations within the period covered by the Operational Condition Forecast, and such properties are highly likely to be sold, if the occurrence of profit/loss from transfer coinciding with such sale is not included in Operational Condition Forecast, please include a note that the expectations may change due to such factor. Regarding this point, please consult with a TSE representative when the necessity of disclosure is unclear.
22 [Example] (1) Inclusion of Risk Factors (Notes regarding Descriptions related to the Future) Descriptions related to the future of the Operational Condition Forecast contained in this document are based on information currently possessed by our Company and specific assumptions which our Company views as rational. These descriptions may differ greatly from actual operational conditions due to various factors. The following are considered important factors which may influence actual operational conditions. Furthermore, influential factors are not limited to these below. (1) (2) Please refer to Page X "2. Operational Policy and Operational Conditions, (2) Operational Conditions" regarding assumptions which are prerequisites to the Operational Condition Forecast. (2) Placing the Explanation of Risk Factors, etc. in the Qualitative Information Section (Notes regarding Descriptions related to the Future) Descriptions related to the future of the Operational Condition Forecast contained in this document are based on information currently possessed by our Company and specific assumptions which our Company views as rational. These descriptions may differ greatly from actual operational conditions due to various factors. Please refer to Page X "2. Operational Policy and Operational Conditions, (2) Operational Conditions" regarding notes, etc. on the use of the Operational Condition Forecast and the assumptions which are prerequisites to the Operational Condition Forecast. (Other Special Matters) Please include matters of particular necessity to investors' proper understanding of Earnings Report information.
23 II. Qualitative Information/Financial Statements, etc. 1. Investment Corporation Affiliates (Disclosure Details) (Omission of Disclosure) Please use the diagram from "Investment Corporation Organization" in the Securities Report, and describe the investment corporation and affiliates in a specific and understandable manner. When there have been important changes from the previous period, please explain such changes. If there have been no important changes from the most recent Securities Report (including Securities Registration Statement) regarding the asset management company, investment advisory company, asset holding company, general office work subcontractor, investment corporation debt manager, sales company, etc., disclosure of the "Investment Corporation Organization" (in whole or in part) may be omitted. In such case, please include the fact that such information is omitted due to no importanct changes. [Example] Investment Corporation Organization Because there have been no important changes since the "Investment Corporation Organization" in the most recent Securities Report (Submitted: MM/DD/YYYY), this section has been omitted. 2. Operational Policy and Operational Conditions General (1) Operational Policy (Disclosure Details) Please include details of the "Investment Policy", "Investment Target", "Distribution Policy", etc. from the Securities Report in a specific and understandable manner. In cases where there has been an important change from the previous period, please explain the details of such change. (Omission of Disclosure) In cases where there has been no change from the most recent Securities Report (including Securities Registration Statement), disclosure of "Operational Policy" (in whole or in part) may be omitted. In such case, please include the fact that such information is omitted due to no changes. (2) Operational Conditions (Outline of Current Semi-annual Period) (Expectation for Next Period) [Example] Operational Policy Because there have been no important changes since the "Investment Policy", "Investment Target", "Distribution Policy" in the most recent Securities Report (Submitted: MM/DD/YYYY), this section has been omitted. Please include important matters pertaining to the current semi-annual period, including analysis related to overall operations and matters related to profit distribution. Please include expectations related to overall operations (including financial strategy). In cases where there is any event which will have important influence on cash flow during the next period, please include such details. Please include expectations related to profit distribution. Please include prerequisites for such expectations in as specific a manner as possible, including expected operational profit items such as the purchase/sale of real-estate, etc. (including accompanying transfer profit/loss, etc. (including increase/decrease in rent fees)), taxes and public dues (real estate tax, city planning tax, etc.), repair expenses, subcontract fees, depreciation costs and other expected primary non-operating costs, in addition to expected non-operational expense items such as interest payments and other financing costs. Additionally, please include specific information to the extent possible regarding interestbearing liabilities or refinancing of such. [Example: Interest-bearing Liabilities or Refinancing of Such]
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