The 35% is a drop of profit compared to the previous period:
Profit after tax June 08: 1,295B
Profit after tax June 07: 1,986B
This doesn't mean that US valuations have dropped by the same amount. Swap's post is pretty spot on.
For US equity accounted entities, ie where Westfield have a share in other entities, net assets (or carrying value):
Jun 08 1,638
Dec 07 1,752
drop of 6.5%
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