Ann: Deferral of Distribution Declaration , page-6

Please see release 21 Apr but see below summary of the assets on bal sheet and the ones that are not going to be on the Bal sheet

Following completion of the Unit Sales Agreement, the controlled entities of the US Trust will be
restructured. RCU will have a direct investment in the US Trust?s Portfolio A which has thirteen
office assets located across continental United States. The portfolio totals over 100,000 square
metres with a 97% occupancy rate, principally by US Government agencies; and

3. RCU will have an indirect investment in the US Trust?s Portfolio B which has nine office assets
located across continental United States. While RCU may receive income from these assets and
retains the ability to benefit from any financial upside from the portfolio, the assets will be held in a
separate vehicle not associated with RCU. This is to ensure RCU has no adverse exposure due
to the distressed nature of the debt of the portfolio. Portfolio B totals approximately 105,000
square metres with occupancy of 97%, also principally leased by US Government agencies; and