Committee Resolution Concerning Investment Reports, etc., of Real Estate
Investment Trusts, etc.
Established on March 19, 2004
Revised on May 21, 2004
Revised on April 11, 2006
Revised on June 13, 2006
Revised on September 21, 2007
Revised on June 10, 2008
Revised on September 9, 2008
Revised on January 16, 2009
Revised on September 10, 2009
Revised on September 15, 2011
Revised on September 12, 2013
Revised on January 9, 2014
Revised on November 20, 2014
Revised on May 21, 2015
Revised on July 16, 2015
Revised on May 18, 2017
Revised on April 18, 2019

This committee resolution stipulates the form and presentation guidelines of the items to be indicated inconnection with the investment report provided in Article 24 and the asset management reports provided in
Article 27 to which the Self-Regulation Committee has been delegated pursuant to the Rules for investment
reports, etc., for investment trusts and investment corporations.

1. The form and the presentation guidelines of items to be indicated pertaining to the investment reportprovided in Article 24 of the Rules shall be as shown in Attached Table 4.
2. The form and the presentation guidelines of items to be indicated pertaining to the asset management reportprovided in Article 27 of the Rules shall be as shown in Attached Table 5.

Supplementary ProvisionThis Sub-Committee resolution shall be implemented from April 1, 2004.

Supplementary ProvisionThis amendment to the resolution of the subcommittee shall come into effect on May 21, 2004.

Supplementary Provision
These amendments shall be effective as of May 1, 2006, and shall apply to investment reports for investment
trusts and asset management reports for investment corporations with settlement of accounts on and after May
1, 2006.

Supplementary ProvisionThis amendment shall come into effect as of July 1, 2006, and shall apply to investment trust management
reports and asset management reports of investment corporations whose settlement of accounts comes on orafter July 1, 2006.
–1–

Supplementary ProvisionThis amendment shall come into effect on September 30, 2007. However, the amended provisions (excluding
Attached Table 5 (22).) shall apply to those whose new accounting period starting on or after the effective date.

Supplementary ProvisionThis amendment shall come into effect as of June 20, 2008 and shall apply to investment trust management
reports and asset management reports of investment corporations whose settlement of accounts comes on orafter June 20, 2008.

Supplementary ProvisionThis amendment shall come into effect as of October 1, 2008 and shall apply to investment trust management
reports and asset management reports of investment corporations whose settlement of accounts comes on orafter October 1, 2008.

Supplementary ProvisionThis amendment shall come into effect on January 16, 2009.

Supplementary ProvisionThis amendment shall come into effect on September 16, 2009.

Supplementary Provision
These amendments shall be effective as of September 15, 2011, and shall apply to business periods beginningon and after April 1, 2011; with respect to business periods beginning before that date, the provisions then inforce shall remain applicable.

Supplementary ProvisionThis amendment shall come into effect on September 12, 2013.

Supplementary ProvisionThis amendment shall come into effect on January 9, 2014.

Supplementary ProvisionThis amendment shall come into effect as of December 1, 2014 and shall apply to investment trust management
reports and asset management reports of investment corporations whose settlement of accounts comes on orafter December 1, 2014.
* The revisions are as follows:(1) Attached Table 4 (20): Revised on statement of expenses related to management, etc., (Table) and added (Notes on
Entries) 3.

–2–

(2) Newly established Attached Table 5 (23) 2.
(3) Attached Table 5 (27) (i): Revised on the status of transactions (Table) and (Notes on Entries) 3.
(4) Attached Table 5 (29) (1): Added items to the balance sheet and added (Notes on Entries) 2. and 3.
(5) Attached Table 5 (29) (2): Added items to the profit and loss statement(6) Attached Table 5 (29) (4): Revised on the statement of changes in investor capital (Table) and added (Notes on Entries)
3. and 4.
(7) Newly established Attached Table 5 (34) (35).

Supplementary Provisions
1. These amendments shall be effective as of the date of enforcement of the amended Ordinance on Investment
Corporation’s Financial Statements (April 1, 2015).
2. With respect to the asset management report for the business period of the investment corporation thatcommenced prior to the effective date of this revised resolution of the Committee, the provisions then in force
shall remain applicable.
* The revisions are as follows:(1) Attached Table 5 (4): Revised on the distributions results (Table) and (Notes on Entries).
(2) Attached Table 5 (29) (1): Added (Notes on Entries) 1 and 3 for the balance sheet. Old 1 changed to 2, and old 2 and 3changed to 4 and 5.
(3) Attached Table 5 (29) (2): Revised on the (Notes on Entries) for the profit and loss statement.
(4) Attached Table 5 (29) (3): Revised on the (Notes on Entries) for the statement of cash distributions. Added 3 and 4.
(5) Attached Table 5 (29) (4): Revised on the (Notes on Entries) for the statement of changes in investor capital.

Supplementary ProvisionThis amendment shall come into effect as of July 16, 2015 and shall apply to investment trust management
reports and asset management reports of investment corporations whose settlement of accounts comes on orafter July 16, 2015.
* The revisions are as follows:(1) Attached Table 4- (12): Revised on the table.
- (14) (i): Added (Notes on Entries) 5. (ii) to (iii) are newly established. Previous (ii) changed to (iv).
- (17) and (18): Added tables.
- (22): Changed the name of the table. Added Table. Revised on (Notes on Entries) 1.
- (25) and (28): Revised on the table.
- (29): Change the name of the table. Revised on the table.
(2) Attached Table 5- (12): Revised on the table.
- (14) (i): Added (Notes on Entries) 5. (ii) to (iii) are newly established. Previous (ii) changed to (iv).
- (17) and (18): Added tables.
- (24): Changed the name of the table. Added Table. Revised on (Notes on Entries) 1.

–3–

- (27): Revised on the table.
- (29) - (2): Established of new items for the profit and loss statement.
- (30): Revised on the table.
- (31): Changed the name of the table. Revised on the table.

Supplementary ProvisionThis amendment shall come into effect on May 18, 2017.
* The revisions are as follows:(1) Attached Table 4 (14) (ii) b(2) Attached Table 5 (14) (ii) b

Supplementary ProvisionThis amendment shall come into effect on May 1, 2019.
* Necessary arrangement in connection with the change of era name–4–

Attached Table 4: form and Presentation Example of Investment Report of Real Estate Investment Trust(Article 22 of the Rules)(1) Changes in investment trust property management status, etc.

Operating Revenue
Ordinary Income
Current Period Net
IncomeTotal Assets

Net Assets

Period [1]From:
MM/DD/YYYY
To: MM/DD/YYYY
Thousands of yen
Thousands of yen

Period [2]From:
MM/DD/YYYY
To: MM/DD/YYYY
Thousands of yen
Thousands of yen

Period [3]From:
MM/DD/YYYY
To: MM/DD/YYYY
Thousands of yen
Thousands of yen

Period [4]From:
MM/DD/YYYY
To: MM/DD/YYYY
Thousands of yen
Thousands of yen

Period [5]From:
MM/DD/YYYY
To: MM/DD/YYYY
Thousands of yen
Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen( % compared to theprevious period)
Thousands of yen( % compared to theprevious period)

Thousands of yen( % compared to theprevious period)
Thousands of yen( % compared to theprevious period)

Thousands of yen( % compared to theprevious period)
Thousands of yen( % compared to theprevious period)

Thousands of yen( % compared to theprevious period)
Thousands of yen( % compared to theprevious period)

Thousands of yen( % compared to theprevious period)
Thousands of yen( % compared to theprevious period)

Yen

Yen

Yen

Yen

Yen

%
(Increase or decrease
from the previous
period)%(Increase or decrease
from the previous
period)%(Increase or decrease
from the previous
period)%(Increase or decrease
from the previous
period)%(Increase or decrease
from the previous
period)Base Value(Net Asset Amountper Unit)
Equity Ratio(Notes on Entries)
1. “Operating Revenues,” “Ordinary Income,” “Net Income for Current Period,” “Total Assets” and “Net Assets” shall be
indicated in units of 1,000 yen or 1,000,000 yen. However, other units may be used when deemed appropriate for theprotection of investors.
2. The “Amount of Net Assets per Unit” shall be indicated in units of yen. However, other units may be used.
3. “Equity Ratio” and “Comparison to Previous Period,” shall be rounded off to the second decimal place and indicated to thefirst decimal place.

(3) Status of Trust Principal, etc.
MM/DD/YYYY

Description

Number of Units of Beneficial
Interest Issued
Increase or
Balancedecrease

Total Amount of Trust Principal
Increase or
decrease

Remarks
Balance(Notes on Entries)
1. The “Description” shall indicate whether it is a “Capital Increase” (public offering or private placement), “Installments” or“Amalgamation,” etc., separately.
2. The “Total Amount of Trust Principal” shall be indicated in units of 1,000 yen or 1,000,000 yen. However, other units may
be used when deemed appropriate for the protection of investors.
3. “Remarks” shall indicate the reasons for the act and other matters deemed important for investor protection.

–5–(4) Performance of Distributions, etc.

Total Net Income for
Current Period

Period [1]Period [2]Period [3]Period [4]Period [5]
From:
From:
From:
From:
From:
MM/DD/YYYY
MM/DD/YYYY
MM/DD/YYYY
MM/DD/YYYY
MM/DD/YYYY
To: MM/DD/YYYY To: MM/DD/YYYY To: MM/DD/YYYY To: MM/DD/YYYY To: MM/DD/YYYY
Thousands of yen
Thousands of yen
Thousands of yen
Thousands of yen
Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Retained Earnings
Thousands of yen
Thousands of yen
Thousands of yen
Thousands of yen
Thousands of yen
Total Cash(__________ yen)(__________ yen)(__________ yen)(__________ yen)(__________ yen)
Distributions(Distributions per
Unit)
Thousands of yen
Thousands of yen
Thousands of yen
Thousands of yen
Thousands of yen
Of which,
Total Profit(__________ yen)(__________ yen)(__________ yen)(__________ yen)(__________ yen)
Distributions(Profit Distributions
per Unit)
Thousands of yen
Thousands of yen
Thousands of yen
Thousands of yen
Thousands of yen
Of which,Total(__________ yen)(__________ yen)(__________ yen)(__________ yen)(__________ yen)
Return of Investment
Principal(ReturnonofEntries)
Investment(NotesPrincipal
per Unit)of “Total Net Income for Current Period ,” “Retained Earnings,” “Total Cash Distributions,” “Total Profit
1. The amounts
Distributions,” and “Total Return of Investment Principal” shall be indicated in units of 1,000 yen or 1,000,000 yen, and theamounts of “Distribution Per Unit,” “Profit Distribution Per Unit,” and “Return of Investment Principal per Unit” shall be
indicated in units of yen. However, other units may be used when deemed appropriate for the protection of investors.

(12) Composition of Investment Trust Property
Total Holdings

R e a lProportion to Total Assets

Actual Real Estate Holdings

Proportion to Total Assets

Thousands of yen%

E s t a t e
Thousands of yen%

Thousands of yen

Renewable Energy Power Generation Facilities
Right to Operate Public Facilities etc.
･･

O t h e r
T o t a l･･･

A s s e t s
A s s e t s%
Thousands of yen

Thousands of yen%

Rights of Lease of Real Estate

Silent Partnership Equity

Thousands of yen
Thousands of yen

Superficies Rights

Trust Beneficiary Interest in Real Estate

Amount of Assets Held in Foreign
Currencies
Valuati on Gains or Losses of Foreign Exchange Proportion to Total Assets%
Thousands of yen

Thousands of yen
Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%%
Thousands of yen

Thousands of yen%
Thousands of yen

Thousands of yen%
Thousands of yen

Thousands of yen%
Thousands of yen

Thousands of yen%
Thousands of yen

Thousands of yen%
Thousands of yen

Thousands of yen%
Thousands of yen

Thousands of yen(Notes on Entries)
1. When “Superficies Rights” and “Rights of Lease of Real Estate” are held together with buildings, etc., they shall be
combined and indicated together with buildings, etc., in the “Real Estate” field.
2. “Total Holdings” shall indicate the book value at the end of the period including the amount of foreign
currency-denominated assets held. “Actual Real Estate Holdings” shall indicate the amount obtained by deducting cash, etc.,
held in said assets from the book value of the asset at the end of the period.
3. For “Proportion to Total Assets,” the ratio of the “Actual Real Estate Holdings” of the relevant assets to the total amounts of–6–%

assets should be written in parenthesis.
4. “Foreign Currency-Denominated Assets Held,” shall indicate the amount of overseas real estate, etc., held out of the total
holdings, valuated and converted at the exchange rate at the time of acquisition. “Valuation Gains or Losses of Foreign
Exchange” shall display the amount obtained by subtracting the book value at the end of the period valuated and converted at
the exchange rate at the time of acquisition from the book value at the end of the period valuated and converted at theexchange rate at the end of the period. “Proportion to Total Assets” shall indicate the ratio of said assets to the total amount ofassets.
5. “Proportion to Total Assets” shall be rounded off to the second decimal place and indicated to the first decimal place.
6. The “Total Holdings,” “Actual Real Estate Holdings,” “Foreign Currency-Denominated Assets Held” and “Valuation Gains
or Losses of Foreign Exchange” shall be indicated in units of 1,000 yen or 1,000,000 yen. However, other units may be used
when deemed appropriate for the protection of investors.
7. The field “Foreign Currency-Denominated Assets Held” may be omitted if there are no overseas real estate holdings.

(13) Major Assets Held
Name of Real Estate,
etc.
____Building (Trust
Beneficiary Right)

Total

Occupancy
Leased Area
Rate

Proportion
to Total
RentalBusiness
RevenueBook Value

Leasable Area

Thousands ofyen
Thousands ofyen
Thousands of
yen

m2

m2

%

%

m2

m2

%

%

m2

m2

%

%

Thousands ofyen
Thousands of
yen

m2

m2

%

%

m2

m2

%

%

Thousands of
yen

m2

m2

%

%

Principal Use(Notes on Entries)
1. “Name of Real Estate, etc.,” shall indicate the name, etc., indicated in the Securities Registration Statement, etc.
2. “Book Value” shall be indicated in units of 1,000 yen or 1,000,000 yen. However, other units may be used when deemed
appropriate for the protection of investors.
3. For the number of properties, land, buildings, Superficies Rights, leasehold rights, etc., located at the same parcel number,etc., shall be counted as one property.
4. “Leasable Area” and “Leased Area” shall be indicated in units of m2. However, other units may be used when deemed
appropriate for the protection of investors.
5. The “Occupancy Rate” (the ratio of leased area to the leasable area at the end of the relevant accounting period) and the“Proportion to Total Rental Business Revenue” shall be rounded off to the second decimal place and indicated to the firstdecimal place. However, other units may be used when deemed appropriate for the protection of investors.
6. The term “Principal Use” shall indicate what is deemed appropriate as the “Principal Use” of the relevant asset or theunderlying asset of the said asset at the discretion of the investment trust entrustment business, taking into considerationsuch factors as the ratio of rental area and rental revenue by use for the said asset or the underlying asset of the said asset.

–7–(14) Details of Incorporated Assets(i) Details of Incorporated Assets in Real Estate, etc.
Prior Period (MM/DD/YYYY toCurrent Period (MM/DD/YYYY to
MM/DD/YYYY)
MM/DD/YYYY)
Name ofCalculated Total
Total
During Proportion
During Proportion
Real
Form of Value at Number Occupancy
Number Occupancy Rental to Total
Location
Rental to Total
Estate,Ownership the End of
of
Rate
of
Rate
Business Rental
Business Rental
etc.
Period Tenants at End of
Tenants at End of Earning Business
Earning Businessat End of the Period
at End of the Period Period Revenue
Period Revenue
the Period
the PeriodTokyo○○ WardTotal–

Thousands ofyen
Thousands ofyen–

Thousands ofyen
Thousands ofyen
Thousands ofyen

Thousands ofyen
Thousands of%yen%

Thousands ofyen
Thousands of%yen
Thousands of
%
yen
%

%
%
%
%
%

Thousands ofyen
Thousands of%yen%

Thousands ofyen
Thousands of%yen
Thousands of
%
yen
%

%
%
%
%
%

(Notes on Entries)
1. The field “Calculated Value at the End of Period,” shall indicate the appraised value at the end of period, which is calculatedby the valuation method stipulated in Article 5 and Article 6 of the Rules on Real Estate Investment Trusts and Real Estate
Investment Corporations. For overseas real estate, etc., the appraised value at the end of period shall be indicated in Japanese
yen converted at the exchange rate at the end of the period.
For overseas real estate, etc., the amount in the currency of acquisition of the relevant assets shall be indicated in parenthesesin accordance with the unit of the amount indicated in Japanese currency conversion. However, the Total field need not beshown in the currency of such acquisition.
2. If the asset is overseas real estate, etc., the amount of “Rental Business Revenue” shall be the amount of rental businessrevenue valuated and converted at the exchange rate at the end of the period.
With regard to overseas real estate, etc., the amount in the currency in which such rental business revenue is received shallbe indicated in parentheses in accordance with the unit of the amount indicated in Japanese currency. However, the Total
field need not be shown in such receiving currency.
3. Figures for “Calculated Value at the End of Period” and “Rental Business Revenue” shall be indicated in units of 1,000 yen
or 1,000,000 yen. However, other units may be used when deemed appropriate for the protection of investors.
4. The “Occupancy Rate” (the ratio of leased area to the leasable area at the end of the relevant accounting period) and the“Proportion to Total Rental Business Revenue” shall be rounded off to the second decimal place and indicated to the firstdecimal place.
5. The land and other assets shown in “(ii) Details of Renewable Energy Power Generation Facilities, etc.” and “(iii) Details ofRights to Operate Public Facilities, etc.” shall not be indicated.

–8–

(ii) Details of Renewable Energy Power Generation Facilities, etc.
(a) Summary Table(Unit:_____)
Type ofAssetsBalance attheBeginningof Current
PeriodIncrease
DuringCurrent
PeriodDecrease
DuringCurrent
PeriodBalanceat the End
of Current
PeriodAccumulated Depreciation or
Accumulated
Amortization

Amortization
for Current
PeriodBalanceat End ofCurrent
PeriodDescription

Liquid Assets

Total

Tangible Fixed Assets
Total
Intangible Fixed Assets

Total(Notes on Entries)
1. Land and other assets used for power generation projects associated with renewable energy power generation facilities shallalso be indicated.
2. The “Liquid Assets,” “Tangible Fixed Assets,” and “Intangible Fixed Assets” fields shall be indicated according to theclassification of the items listed in the balance sheet.
3. The fields for “Balance at the Beginning of the Current Period,” “Increase During Current Period,” “Decrease During
Current Period,” and “Balance at the End of the Current Period,” shall be indicated based on the acquisition price of theapplicable assets.
4. Note the details of the increase and decrease during the current period.
5. If there is an increase or decrease in the amount exceeding 1% of the total amount of assets of the same type, the reason for
the increase or decrease shall be indicated in the “Description” field.
6. If the acquisition cost is revised due to special reasons, such revaluation differences, etc., shall be displayed as an internal
note (in parentheses) in the “Increase During Current Period” or “Decrease During Current Period” fields, and the reason forincrease or decrease shall be indicated in the “Description” field.

–9–(b) Details of Renewable Energy Power Generation Facilities, etc.
Date of Certification

Name of Certified Business
Operator, etc.

Name of the Other Party of theSpecified Contract, etc.

Procurement Price, etc.

Procurement Period, etc.

Date of Acquisition

-

-

-

-

-

-

-

-

-

Subtotal

-

-

-

-

-

-

-

-

-

-

-

-

Subtotal

-

-

-

-

-

-

-

-

-

-

-

-

Subtotal

-

-

-

-

-

-

-

-

-

-

-

-

Total

-

-

-

-

-

-

-

-

-

-

-

-

Status of Collateral

Structure-

Book Value at the End of
Current Period

Districts and Zones-

Acquisition Cost

Location-

Site Area

Name

SubtotalClassification of
Equipment, etc.

No.

(Notes on Entries)
1. Land and other assets used for power generation projects associated with renewable energy power generation facilities shallalso be indicated.
2. In the “Name” field, indicate the name which adequately represents the renewable energy power generation facility, such as
the name of the facility described in the application for approval by the Minister of Economy, Trade and Industry pursuant to
Article 9, Paragraph 3 of the Act on Special Measures Concerning Procurement of Electricity from Renewable Energy
Sources by Electricity Utilities.
3. In the “Location” field, indicate the location (up to the lot number) of the renewable energy power generation facility and theland and other assets to be used for the power generation project incidental thereto (hereinafter referred to as “renewableenergy power generation facility, etc.” in (b) and (c)).
4. In the “Districts and Zones” field, the use district listed in Article 8, Paragraph 1, Item 1 of the City Planning Act (Act No.
100 of 1968) shall be indicated.
5. In the “Structure” field, indicate the structure, etc., of the renewable energy power generation facility (in the case of land, theland classification).
6. In the “Date of Certification” field, enter the date of approval by the Minister of Economy, Trade and Industry pursuant to
the provision in Article 9, Paragraph 3 of the Act on Special Measures Concerning Procurement of Electricity from
Renewable Energy Sources by Electricity Utilities when the renewable energy power generation facilities fall under the
category of certified power generation facilities (if any change has been approved pursuant to the provision in Article 10,
Paragraph 1 of the same Act, the date of certification and the details of such change, and if any change has been notified
pursuant to the provision in Paragraph 2 or 3 of the said Article, the date of acceptance of such notification and the details ofsuch change shall be included).
7. In the “Name of Certified Business Operator, etc.” field, when the renewable energy power generation facilities fall under
the category of certified power generation facilities, the name of the certified business operator shall be indicated, and inother cases, the name of the person who is considered the provider shall be indicated.
8. In the “Name of the Other Party of the Specified Contract, etc.” field, the name of the other party of the specific contract shall–10–

be indicated when the renewable energy power generation facilities fall under the category of certified power generation
facilities, and in other cases, the name of the other party of the electricity supply contract shall be indicated.
9. In the “Procurement Price, etc.” field, indicate the procurement price when the renewable energy power generation facilities
fall under the category of certified power generation facilities, otherwise, the price per kilowatt hour of renewable energy
electricity to be supplied under the power supply contract shall be indicated.
10. In the “Procurement Period, etc.” field, indicate the procurement period when the renewable energy power generation
facilities fall under the category of certified power generation facilities, or the contract period of the power supply contract inother cases.
11. In the “Date of Acquisition” field, indicate the date of acquisition of the renewable energy power generation facility, etc.
12. Subtotals in the “Site Area,” “Acquisition Cost” and “Book Value at the End of the Current Period” fields shall be thesubtotal for each category of facilities.
13. In the “Status of Collateral” field, if the renewable energy power generation facility, etc. in question is pledged as collateral,
an indication to that effect shall be given.
14. The “No.” field shall be consistent with the organization No. of such renewable energy power generation facilities in “(c)Details of Revenue Status of Renewable Energy Power Generation Facilities, etc.”(c) Details of Revenue Status of Renewable Energy Power Generation Facilities, etc.
Organization No.

Name of
Property___th Period
MM/YYYY to
MM/YYYY___th Period
MM/YYYY to
MM/YYYY

Location

Renewable Energy
Power Generation
Facilities
Land
Building
Renewable Energy
Power Generation
Facilities
Land
Building

Item
Rental Business
Revenue Rent
・・・・・
Rental Business
Revenue
Subtotal A
Rental Business
Expenses
Taxes and Levies(of which, Property tax)
Miscellaneous Expenses(of which, ・・・・)(of which, ・・・・)
Depreciation(of which, ・・・・)(of which, ・・・・)
・・・・・
Rental Business
Expenses
Subtotal B
Renewable Energy
Power Generation
Equipment Rental
Business Profits andLossesA - B–11–___th Period
MM/YYYY to
MM/YYYY___th Period
MM/YYYY to
MM/YYYY___th Period
MM/YYYY to
MM/YYYY

(Notes on Entries)
1. This table shall be prepared for each renewable energy power generation facility. When land or other assets used for power
generation business are leased as one unit, revenues and expenses related to such assets shall also be indicated. If therenewable energy generation facility and land or other assets are managed in an integrated manner, such properties are notprecluded from being prepared as a single property.
2. Shall prepare for the past five periods.
3. For miscellaneous expenses and costs, enter utility costs, subcontract management costs, and repair costs, etc.
4. In addition to machinery and equipment, depreciation expenses shall also indicate buildings, appliances, fixtures, etc.,
relevant to the renewable energy power generation facility.

(iii) Details of Rights to Operate Public Facilities, etc.
(a) Summary Table(Unit:_____)
Type ofAssetsBalance attheBeginningof Current
PeriodIncrease
DuringCurrent
PeriodDecrease
DuringCurrent
PeriodBalanceat the End
of Current
PeriodAccumulated Depreciation or
Accumulated
Amortization

Amortization
for Current
PeriodBalanceat End ofCurrent
PeriodDescription

LiquidAssetsTotal
Tangible Fixed
Assets
Total
Intangible Fixed
Assets

Total(Notes on Entries)
1. The Right to Operate Public Facilities, etc., public facilities etc., pertaining to the Right to Operate Public Facilities etc., andland and other assets acquired incidental to the business of operating public facilities etc., pertaining to the Right to Operate
Public Facilities, etc. (hereinafter referred to as “Right to Operate Public Facilities, etc.” in (b) and (c)) shall be indicated.
2. The “Liquid Assets,” “Tangible Fixed Assets,” and “Intangible Fixed Assets” fields shall be indicated according to theclassification of the items listed in the balance sheet.
3. The fields for “Balance at the Beginning of the Current Period,” “Increase During Current Period,” “Decrease During
Current Period,” and “Balance at the End of the Current Period,” shall be indicated based on the acquisition price of theapplicable assets.
4. Note the details of the increase and decrease during current period.
5. If there is an increase or decrease in the amount exceeding 1% of the total amount of assets of the same type, the reason for
the increase or decrease shall be indicated in the “Description” field.
6. If the acquisition cost is revised due to special reasons, such revaluation differences, etc. shall be displayed as an internal
note (in parentheses) in the “Increase During Current Period” or “Decrease During Current Period” fields, and the reason forincrease or decrease shall be indicated in the “Description” field.

–12–

(b) Details of the Right to Operate Public Facilities, etc.
No.

Name

Matters Regarding the Right to Operate
Public Facilities, etc.

Matters Regarding Public Facilities, etc.

Status of CollateralBook Value at the End of
Current Period

Acquisition Cost

Date of Acquisition

Duration

Total Area

Structure

Name of the other party to theentrustment contract for theoperation of public facilities, etc.

Name of Manager, etc.

Districts and Zones

Location(Notes on Entries)
1. If land or other assets are acquired incidental to the management of public facilities pertaining to the Right to Operate Public
Facilities, the relevant assets shall also be indicated in the fields for “No.,” “Name,” “Location,” “Districts and Zones,”“Structure,” “Total Area,” “Date of Acquisition,” “Acquisition Cost,” “Book Value at the End of Current Period,”and“Status of Collateral.”
2. In the “Location” field, indicate the location (up to the lot number) of such public facilities, etc.
3. In the “Districts and Zones” field, the use district listed in Article 8, Paragraph 1, Item 1 of the City Planning Act shall be
indicated.
4. In the column of “Name of Manager, etc.,” indicate the name of the manager, etc., of such public facilities, etc.
5. In the “Structure” field, indicate the structure (land category in the case of land) of such public facilities, etc.
6. In the “Duration” field, the duration (beginning and ending) of the said Right to Operate Public Facilities, etc. shall be
indicated.
7. In the “Date of Acquisition” field, indicate the date of acquisition of the Right to Operate Public Facilities, etc.
8. In the “Status of Collateral” field, if the Right to Operate Public Facilities, etc,. is pledged as collateral, an indication to that
effect shall be given.
9. The “No.” field shall be consistent with the organization No. in “(c) Details of Revenue Status of Right to Operate Public
Facilities, etc.”(c) Details of Revenue Status of Right to Operate Public Facilities, etc.
Organization
No.

Name of Property

Right to Operate Public
Facilities, etc.
Land
Building
Right to Operate Public
Facilities, etc.
Land
Building–13–

Location

Item___th Period
MM/YYYY to
MM/YYYY___th Period
MM/YYYY to
MM/YYYY___th Period
MM/YYYY to
MM/YYYY___th Period
MM/YYYY to
MM/YYYY___th Period
MM/YYYY to
MM/YYYY

Revenue from public
facilities operating
business
・・・・・
Revenue from public
facilities operating
business
Subtotal A
Operating Business
Expenses
Taxes and Levies(of which, Property tax)
Miscellaneous Expenses(of which, ・・・・)(of which, ・・・・)
Depreciation or
Amortization(of which, ・・・・)(of which, ・・・・)
・・・・・
Expenses for public
facilities operating
business
Subtotal B
Profit and loss frompublic facilities
operating business
A-B(Notes on Entries)
1. This table shall be prepared for each Right to Operate Public Facilities, etc. If land or other assets are acquired incidental tothe operation of public facilities, etc., pertaining to the Right to Operate Public Facilities, etc., such assets shall also be
indicated.
2. Shall prepare for the past five periods.
3. For miscellaneous expenses and costs, enter utility costs, subcontract management costs, and repair costs, etc.
4. Depreciation or amortization shall include not only the Right to Operate Public Facilities, etc., but also assets acquired
incidental to the operating project.
5. If the operating business expenses include the expenses prescribed in Article 20 of the Act on Promotion of Private FinanceInitiative, the amount and the breakdown of the amount shall be stated in the margin.

(iv) Details of Assets Incorporated in Securities
Name of Stocks

Total

Book Value

Type ofAssetsAppraised Value

Quantity
Unit Price––

AmountThousands ofyen
Thousands ofyen
Thousands of–yen

Unit Price

AmountValuation
profit or loss

Thousands of Thousands ofyenyenThousands of Thousands ofyenyenThousands of Thousands of
–
yen
yen

Remarks–(Notes on Entries)
1. The “Book Value,” “Appraised Value,” and “Valuation Profit or Loss” fields shall be indicated in units of 1,000 yen or
1,000,000 yen. However, other units may be used when deemed appropriate for the protection of investors.

–14–(15) Status of Other Assets(i) Stocks and investment securities
Issue

Numberof
SharesAcquisition Cost
Unit PriceAppraised Value

AmountUnit Price

AmountValuation
Profit or
Loss

Remarks

Total(ii) Securities other than stocks

Type

Issue

Total
Face
Value

(Unit:
Book
Value

AccruedInterest
IncomeAdvance
Payments
Accruedinterest

Appraised
Value

Valuation
Profit or
Loss)

RemarksTotal(iii) Detailed Statement of Margin Transaction Balance(Unit:

Margin Transaction
Issue

Number of
Shares Sold

Book Value

Appraised Value–15–

Valuation profit
or loss

Remarks)

(iv) Table of Contract Amount and Market Value of Specified Transactions and Exchange Contract
Transactions, etc.
Category(Unit:
Contract Amount, etc.
Of which, morethan one year

Type

Current Value

Market Transactions
Transactions other than Market Transactions

Futures Transactions
Sell contracts
Buy contracts
Option Trading
Sell contracts
Call
Put
Buy contracts
Call
Put
Forward Transactions
Sell contracts
Buy contracts
Exchange Contract Transaction
Sell contracts
Buy contracts
Option Trading
Sell contracts
Call
Put
Buy contracts
Call
Put
Swap Transactions
Variable Receipts and
Fixed Payments
Fixed Receipts andVariable Payments
OthersTotal(v) Details of Other Specified Assets
Type ofSpecified
Assets)Quantity(Unit:)

Book Value
Unit Price

AmountAppraised Value
Unit Price

Total

–16–

AmountValuation
profit or
loss

Remarks

(16) Status of Asset Holdings by Country and Region
Country

Calculated Value atthe End of Period

Total Holdings

Number of
Properties

Proportion to
Total Assets

Japan

Thousands of yen

Thousands of yen%

Properties

U.S.A.

Thousands of yen

Thousands of yen%

Properties･･･

Thousands of yen

Thousands of yen%

Properties

Total

Thousands of yen

Thousands of yen

100%

Properties(Notes on Entries)
1. The “Total Holdings” shall indicate the book value at the end of the period, and the “Calculated Value at the End of Period”
shall indicate the appraised value at the end of period in accordance with the valuation methods set forth in Article 5 andArticle 6 of the Rules on Real Estate Investment Trusts and Real Estate Investment Corporations. Amounts shall be indicatedin units of 1,000 yen or 1,000,000 yen. However, other units may also be indicated together when deemed appropriate for theprotection of investors.
2. The “Total Holdings” of overseas real estate, etc., shall be converted into Japanese yen using the exchange rate at the time ofacquisition, and the “Calculated Value at the End of Period” shall be converted into Japanese yen using the exchange rate at
the end of the period.
3. The “Proportion to Total Assets” shall indicate the ratio of the calculated value at the end of the period of each relevant
country or region to the total calculated value at the end of the period, and shall be rounded off to the second decimal placeand indicated to the first decimal place.

(17) Schedule of Capital Expenditures
Estimated Amount for Work
Construction Cost
Total Amount Paid
or Payment Amount

Name of Real Estate,
etc.

Location

PurposeEstimated Duration○○ Building

Chuo Ward,Tokyo○○ RenovationWork

From : MM/DD/YYYY
To: MM/DD/YYYY

Thousands of yen

Thousands of yen

Thousands of yen○○ Building

Chuo Ward,Tokyo○○ RenovationWork

From : MM/DD/YYYY
To: MM/DD/YYYY

Thousands of yen

Thousands of yen

Thousands of yen

Name of
Infrastructure Assets,
etc.

Location

PurposeEstimated Duration

Chuo Ward,Tokyo
Chuo Ward,Tokyo○○ Renovation
Work○○ RenovationWork

From : MM/DD/YYYY
To: MM/DD/YYYY
From : MM/DD/YYYY
To: MM/DD/YYYY

○○○○
○○○○

Total

Total

Estimated Amount for Work
Construction Cost
Total Amount Paid
or Payment AmountThousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen(Notes on Entries)
1. The “Construction Cost or Payment Amount” shall be indicated on a work basis or on a payment basis inunits of 1,000 yen or 1,000,000 yen. However, other units may be used when deemed appropriate for the protection of
investors.
2. For “Construction Cost or Payment Amount,” specify in the margin that the amount is indicated on a “workbasis” or “payment basis.”(18) Capital Expenditures during the Period
Name of Real
Estate, etc.

Location○○ Building○○ Ward, Tokyo○○ Building○○ Ward, Tokyo

Purpose

Period○○ Renovation
Work○○ RenovationWork

From: MM/DD/YYYY
To: MM/DD/YYYY
From: MM/DD/YYYY
To: MM/DD/YYYY–17–

Construction Cost or
Payment AmountThousands of yen
Thousands of yen

Name of
Infrastructure
Assets, etc.

Location○○○○○○ Ward, Tokyo○○○○○○ Ward, Tokyo

Construction Cost or
Payment AmountPurpose

Period○○ Renovation
Work○○ RenovationWork

From: MM/DD/YYYY
To: MM/DD/YYYY
From: MM/DD/YYYY
To: MM/DD/YYYY

Thousands of yen
Thousands of yen(Notes on Entries)
1. The “Construction Cost or Payment Amount” shall be indicated on a work basis or payment basis in units of 1,000 yen or
1,000,000 yen. However, other units may be used when deemed appropriate for the protection of investors.
2. For “Construction Cost or Payment Amount,” it should be clearly indicated in the margin that it is indicated on a “Work
Basis” or “Payment Basis.”(19) Money Accumulated for Long-Term Repair Plans___th Period___th Period___th Period___th Period___th Period
From: MM/DD/YYYY From: MM/DD/YYYY From: MM/DD/YYYY From: MM/DD/YYYY From: MM/DD/YYYY
To: MM/DD/YYYY To: MM/DD/YYYY To: MM/DD/YYYY To: MM/DD/YYYY To: MM/DD/YYYYBusiness Period

Balance of Funds
Thousands of yen
Thousands of yen
Thousands of yen
Thousands of yen
Thousands of yen
Reserved at the End of
the Previous Period
Amount Reserved forThousands of yen
Thousands of yen
Thousands of yen
Thousands of yen
Thousands of yen
Current period
Amount of Reversal ofThousands of yen
Thousands of yen
Thousands of yen
Thousands of yen
Thousands of yen
Reserve for Current
PeriodAmount Carried
Thousands of yen
Thousands of yen
Thousands of yen
Thousands of yen
Thousands of yen
Forward(Notes on Entries)
1. The “Reserve Fund” referred to in this table refers to the money that must be actually set aside systematically and regularly
each period from surplus cash flow such as depreciation expenses, etc. (including that associated with profits internallyretained) in accordance with the long-term repair plan indicated in the asset management plan stipulated in Article 9,
Paragraph2 of the Rules on Real Estate Investment Trusts and Real Estate Investment Corporations.
2. Amounts shall be indicated in units of 1,000 yen or 1,000,000 yen. However, other units may be used when deemed
appropriate for the protection of investors.

(20) Details of Expenses for Management, etc.
Item(a) Total Trust Fees

Current Period

Description of Service

Thousands of yen

Consignor Fees
Of which, clerical service charge

Thousands of yen
Thousands of yen

Trustee Fees

Thousands of yen(b) Other Expenses

Thousands of yen
Total

Thousands of yen(Notes on Entries)
1. Amounts shall be indicated in units of 1,000 yen or 1,000,000 yen. However, other units may be used when deemed
appropriate for the protection of investors.
2. For “(b) Other Expenses,” if there are expenses directly paid from the investment trust property other than trust fees, the total
amount shall be displayed.
3. In the “Description of Service” field, the details of expenses for which each expense is a consideration shall be described,
and for “(b) Other Expenses,” the details of services for which each cost is a consideration shall be described upondescribing the breakdown of specific costs.

–18–

(21) Status of Borrowing
Category
LenderShort-Term Loans

Total

Long-Term Loans

Total

Date of
Borrowing

Balance at the Balance at
AverageEnd of the the End ofInterestPrevious
Current
Rate
PeriodPeriodThousands ofyen
Thousands ofyen
Thousands ofyen
Thousands ofyen
Thousands ofyen
Thousands ofyen
Thousands ofyen
Thousands ofyen

Repayment Method of
Due Date Repayment

Use

Description

Thousandsof yenThousandsof yenThousandsof yenThousandsof yenThousandsof yenThousandsof yenThousandsof yenThousandsof yen(Notes on Entries)
1. In principle, loans shall be classified into short-term and long-term and indicated by lender.
2. “Average Interest Rate” shall indicate the weighted average interest rate.
3. “Method of Repayment” shall indicate the method of repayment such as equal repayment of principal, equal repayment ofinterest, or lump-sum repayment on due date, etc.
4. “Description” shall indicate whether collateral is pledged or not, the name of the collateral, and any other special notes.
5. “Balance at the End of the Previous Period” and “Balance at the End of the Current Period” shall be indicated in units of
1,000 yen or 1,000,000 yen. However, other units may be used when deemed appropriate for the protection of investors.

(22) Trading Status of Real Estate, etc., Asset-Backed Securities, etc., and Infrastructure Assets, etc., andInfrastructure-Related Assets, etc.
Name of Real
Estate, etc.
○○ Building (Real
Estate)Acquisition
Date of
Acquisition

Total

Name of
Infrastructure
Assets, etc.
○○○○
(Infrastructure
Assets)

Total

Acquisition Cost

Transfer
Date ofTransfer

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Acquisition
Date of
Acquisition

Amount of Transfer

Acquisition Cost

Book Value
Thousands of yen
Thousands of yen
Thousands of yen

Profit or Loss on
Sale
Thousands of yen
Thousands of yen
Thousands of yen

Transfer
Date ofTransfer

Amount of Transfer

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Book Value
Thousands of yen
Thousands of yen
Thousands of yen

Profit or Loss on
Sale
Thousands of yen
Thousands of yen
Thousands of yen(Notes on Entries)
1. The “Acquisition Cost” shall indicate the amount (sales price indicated in the sales contract, etc.) that does not include
various expenses required for the acquisition of the relevant real estate, etc., and infrastructure assets, etc. (real estate sales
intermediary fees, sales commissions, etc. incurred when acquiring infrastructure assets, etc.), and a note to that effect shallbe indicated in the margin.
2. “Acquisition Cost,” “Transfer Value,” “Book Value” and “Profit or Loss on Sale” shall be indicated in units of 1,000 yen or
1,000,000 yen. However, other units may be used when deemed appropriate for the protection of investors.

–19–(23) Sales and Purchase of Other Assets, etc.
PurchasedType of Assets

SharesNumber of
Certificates,
etc.

AmountThousands of
yen

Sold
Number of
Certificates,
etc.

AmountThousands ofyen

Balance at the End of Current
PeriodNumber ofAmountCertificates,
etc.
Thousands ofyen

Investment
Securities

Thousands ofyen

Thousands ofyen

Thousands of
yen

Bonds

Thousands ofyen

Thousands ofyen

Thousands of
yen

････

Thousands ofyen

Thousands ofyen

Thousands of
yen

Total

Thousands ofyen

Thousands ofyen

Thousands ofyen(Notes on Entries)
1. The “Amount” shall indicate the delivery price (amount not including accrued interest and various expenses (trading
commissions for sale and purchase, etc.)) and shall make a note to that effect in the margin.
2. “Amount” shall be indicated in units of 1,000 yen or 1,000,000 yen. However, other units may be used when deemed
appropriate for the protection of investors.

(25) Status of Transactions with Interested Parties and Major Shareholders(i) Status of Transactions
Transaction Amount, etc.
Category
Amount of Purchase, etc.

Total AmountAmount of Sale, etc.

Thousands of yen

Thousands of yen

Of which, the amount to be purchased frominterested parties, etc. ___,000 yen ( %)Of which, the amount of sales to interested
parties, etc. ___,000 yen ( %)Breakdown of Status of Transaction with Interested Parties, etc.
_AAA Co., Ltd.

___,000 yen (%)___,000 yen (%)

BBB Co., Ltd.

___,000 yen (%)___,000 yen (

%)

Total

___,000 yen (%)___,000 yen (%)(ii) Amount of Payment Fees, etc.
Classification(Building) Management
Service Fees
Real Estate Transaction
Fees
Commission for Sale ofTrust Beneficiary Right
Commissions Incurred in
Acquiring Infrastructure
Assets, etc.
……

Payment Fees, etc.
Total Amount (A)Breakdown of Transactions with Interested
Parties, etc.
Payee

Payment Amount (B)Percentage to
Total Amount(B/A) %AAA Co., Ltd.

Thousands of yen%

BBB Co., Ltd.

Thousands of yen%

Thousands of yen

CCC Co., Ltd.

Thousands of yen%

Thousands of yen

DDD Co., Ltd.

Thousands of yen%

Thousands of yen

EEE Co., Ltd.

Thousands of yen%

Thousands of yen……

Thousands of yen%

Thousands of yen–20–

(Notes on Entries)
1. Figures in parenthesis ( ) shall indicate the ratio to the total amount of each item rounded off to the second decimal place.
2. “Amount of Purchase, etc.,” “Amount of Sale, etc.” and “Amount of Payment Fees, etc.” shall be indicated in units of 1,000
yen or 1,000,000 yen. However, other units may be used when deemed appropriate for the protection of investors.
3. When transactions with interested persons, etc. and major shareholders are made in foreign currencies, the amount shall be
converted into Japanese yen at the exchange rate at the time of transaction and indicated in units of 1,000 yen or 1,000,000
yen. However, other units may be used when deemed appropriate for the protection of investors. The amount in the currency
in which such transaction is made shall be indicated in parentheses in the unit corresponding to the unit of the amountconverted into Japanese yen. However, the total field need not be shown in the currency in which such transaction is made.
4. If monetary payments are made to interested parties other than payment fees, etc., as described above, important mattersamong them shall be noted in the margin.

(26) Status, etc., of Transactions with the Entrusted Business Operator Pertaining to the Subsidiary BusinessConducted by the Entrusted Business Operator
Name of fees__th Period
From: MM/DD/YYYY
To: MM/DD/YYYY

Securities Transaction Fees

Thousands of yen････

Thousands of yen

Total

Thousands of yen(Notes on Entries)
1. A note in the margin shall be made concerning subsidiary business to the effect that “Subsidiary Business for this period is,○○, ×× and ････ ”
2. Amounts shall be indicated in units of 1,000 yen or 1,000,000 yen. However, other units may be used when deemed
appropriate for the protection of investors.

(27) Status of Assets, Liabilities, Principal, and Profit and Loss
(Refer to Attached Table 5 (29))(28) Change in Method of Calculating Depreciation
AmountCalculation
Amount Calculated
Date of Change in
Calculated Using Newly Adopted
Method Adopted
by the Method of
Calculation
the Pre-change Calculation Method
Before theCalculation After
MethodCalculation
After Change
ChangeChangeMethodReason for
ChangeOthers○○ Building
Equipment
×× Building
Equipment
○○○○
○○○○

(Notes on Entries)
1. “Amount Calculated” shall be indicated in units of 1,000 yen or 1,000,000 yen. However, other units may be used when
deemed appropriate for the protection of investors.

(29) Change in Valuation Method of Real Estate, etc. and Infrastructure Assets, etc.
Date of Change
Valuationof Valuation Method Adopted
MethodBefore Change

Appraised Value
Using thePre-change
Valuation
MethodNewly Adopted
Valuation Method
After Change○○ Building
×× Building
○○○○
○○○○

–21–

Appraised Value
After Change

Reason for
ChangeOthers(Notes on Entries)
1. “Appraised Value” shall be indicated in units of 1,000 yen or 1,000,000 yen. However, other units may be used when deemed
appropriate for the protection of investors.

(30) Status, etc., of In-House Establishment of Investment Trust Beneficiary Certificates, etc.
(i) Status of Acquisition, etc.
Date:
MM/DD/YYYY

Number of Units
Acquired

Number of Units
Disposed

Number of Units
Held

Cumulative Total(Notes on Entries)
1. In the “Number of Units Held” field, enter the number of units the investment trust management company continues to holdafter the relevant acquisition, etc.
2. In the “Cumulative Total” field, enter the number of units acquired and disposed of over the past five years, including the endof the current period, the cumulative total of each, and the number of units held at the end of the current period.

(ii) Status of Holdings, etc.
Number of Units
Held at End of
PeriodTotal Holdings at
End of Period

Ratio to Total
Number of Units
Issued__th Period
From: MM/DD/YYYY
To: MM/DD/YYYY__th Period
From: MM/DD/YYYY
To: MM/DD/YYYY__th Period
From: MM/DD/YYYY
To: MM/DD/YYYY__th Period
From: MM/DD/YYYY
To: MM/DD/YYYY__th Period
From: MM/DD/YYYY
To: MM/DD/YYYY(Notes on Entries)
1. “Total Holdings at End of Period” shall be indicated in units of 1,000 yen or 1,000,000 yen. However, other units may be
used when deemed appropriate for the protection of investors.
2. In the column of “Ratio to Total Number of Units Issued,” the ratio of the number of units held at the end of the period to thetotal number of units issued shall be rounded off to the second decimal place and indicated to the first decimal place.

–22–

Attached Table 5 : Form and Presentation Example of Asset Management Report of Real Estate Investment
Corporation (Article 26 of the Rules)(1) Changes in the Investment Corporation’s Management Status, etc.
Period [1]From:
MM/DD/YYYY
To: MM/DD/YYYY
Thousands of yen

Period [2]From:
MM/DD/YYYY
To: MM/DD/YYYY
Thousands of yen

Period [3]From:
MM/DD/YYYY
To: MM/DD/YYYY
Thousands of yen

Period [4]From:
MM/DD/YYYY
To: MM/DD/YYYY
Thousands of yen

Period [5]From:
MM/DD/YYYY
To: MM/DD/YYYY
Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen( % compared to theprevious period)
Thousands of yen( % compared to theprevious period)

Thousands of yen( % compared to theprevious period)
Thousands of yen( % compared to theprevious period)

Thousands of yen( % compared to theprevious period)
Thousands of yen( % compared to theprevious period)

Thousands of yen( % compared to theprevious period)
Thousands of yen( % compared to theprevious period)

Thousands of yen( % compared to theprevious period)
Thousands of yen( % compared to theprevious period)

Yen

Yen

Yen

Yen

Yen

%
(Increase or decrease
from the previous
period)%(Increase or decrease
from the previous
period)%(Increase or decrease
from the previous
period)%(Increase or decrease
from the previous
period)%(Increase or decrease
from the previous
period)Operating Revenue

Ordinary Income
Current Period Net
IncomeTotal Assets

Net Assets
Amount of Net Assets
per Unit(Constant Value)
Equity Ratio(Notes on Entries)
1. “Operating Revenues,” “Ordinary Income,” “Net Income for Current Period,” “Total Assets” and “Net Assets” shall be
indicated in units of 1,000 yen or 1,000,000 yen. However, other units may be used when deemed appropriate for theprotection of investors.
2. The “Amount of Net Assets per Unit” shall be indicated in units of yen. However, other units may be used.
3. “Equity Ratio” and “Comparison to Previous Period,” shall be rounded off to the second decimal place and indicated to thefirst decimal place.

(3) Status of Capital Increase, etc.
Number of Investment Units Issued
MM/DD/YYYY

Description

Increase or
decrease

Balance

Total Amount of Contributions
Increase or
decrease

Remarks
Balance(Notes on Entries)
1. The “Description” shall indicate whether it is a “Capital Increase” (public offering or private placement), “Installments” or“Amalgamation,” etc., separately.
2. “Total Amount of Contributions” shall be indicated in units of 1,000 yen or 1,000,000 yen. However, other units may be used
when deemed appropriate for the protection of investors.
3. “Remarks” shall indicate the reasons for the act and other matters deemed important for investor protection.

–23–

(4) Performance of Distributions, etc.

Total Net Income for
Current Period
Retained Earnings
Total Cash Distributions(Distributions per Unit)
Of which, Total Profit
Distributions(Profit Distributions per
Unit)
Of Which, Total
Repayment ofContributions(Repayment ofContributions per Unit)
Total Amount ofDistributions from
Allowance for
Temporary Difference
Adjustments out of Total
Repayment ofContributions(Distribution from
Allowance for
Temporary Difference
Adjustments out of
Repayment ofContributions per Unit)
Total Amount ofDistributions from
Distributions for
Reduction of Capital
Contributions under Tax
Act out of Total
Repayment ofContributions(Distributions from
Distributions for
Reduction of Capital
Contributions under Tax
Act out of Repayment ofContributions Per Unit)

Period [1]Period [2]Period [3]Period [4]Period [5]
From:
From:
From:
From:
From:
MM/DD/YYYY
MM/DD/YYYY
MM/DD/YYYY
MM/DD/YYYY
MM/DD/YYYY
To: MM/DD/YYYY To: MM/DD/YYYY To: MM/DD/YYYY To: MM/DD/YYYY To: MM/DD/YYYY
Thousands of yen
Thousands of yen
Thousands of yen
Thousands of yen
Thousands of yen
Thousands of yen
Thousands of yen(__________ yen)Thousands of yen
Thousands of yen(__________ yen)Thousands of yen
Thousands of yen(__________ yen)Thousands of yen
Thousands of yen(__________ yen)Thousands of yen
Thousands of yen(__________ yen)Thousands of yen(__________ yen)Thousands of yen(__________ yen)Thousands of yen(__________ yen)Thousands of yen(__________ yen)Thousands of yen(__________ yen)Thousands of yen(__________ yen)Thousands of yen(__________ yen)Thousands of yen(__________ yen)Thousands of yen(__________ yen)Thousands of yen(__________ yen)Thousands of yen(__________ yen)Thousands of yen(__________ yen)Thousands of yen(__________ yen)Thousands of yen(__________ yen)Thousands of yen(__________ yen)Thousands of yen(__________ yen)Thousands of yen(__________ yen)Thousands of yen(__________ yen)Thousands of yen(__________ yen)Thousands of yen(__________ yen)

(Notes on Entries)
1. The amounts of “Total Net Income for Current Period,” “Retained Earnings,” “Total Cash Distributions,” “Total Profit
Distributions,” “Total Repayment of Contributions,” “Total Amount of Distributions from Allowance for Temporary Difference
Adjustments,” and “Total Amount of Distributions from Distributions for Reduction of Capital Contributions under Tax Act” shallbe indicated in units of 1,000 yen or 1,000,000 yen, and the amounts of “Distribution Per Unit,” “Profit Distribution Per Unit,”“Principal Payment Per Unit,” “Distributions from Allowance for Temporary Difference Adjustments per Unit,” and “Distributions
for Reduction of Capital Contributions Under the Tax Act Per Unit” shall be indicated in units of yen. However, other units may be
used when deemed appropriate for the protection of investors.

(9) Matters Regarding Investment Units
Name or Title

Number of Investment
Units Owned (Units)–24–

Ratio of Investment Units
Owned to Total Number of Units
Issued (%)

(10) Facts Concerning Officers, etc.
Position

Name or Title Officer, etc.

Total Amount of
Remuneration for Each
Position during the Relevant
Business Period(Units of 1,000 yen)

Main Concurrent Offices,
etc.

(Notes on Entries)
1. If no remuneration is received from the investment corporation, such fact shall be indicated.
2. In addition, other important matters that are deemed appropriate to be indicated for the purposes of investor protection, such as
the dismissal of officers, etc., shall be indicated.

(12) Assets Composition of the Real Estate Investment Corporation.
Total Holdings

R e a lAmount of Assets Held in Foreign
Currencies

Proportion to Total Assets

Actual Real Estate Holdings

Proportion to Total Assets

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

E s t a t e

Renewable Energy Power Generation Facilities

Right to Operate Public Facilities etc.
･

･

･

･

･

O t h e r

A s s e t s

T o t a l

A s s e t s

Thousands of yen%
Thousands of yen
Thousands of yen

Rights of Lease of Real Estate

Silent Partnership Equity

Proportion to Total Assets

Thousands of yen

Superficies Rights

Trust Beneficiary Interest in Real Estate

Foreign Exchange Valuation Loss%
Thousands of yen

Thousands of yen%
Thousands of yen

Thousands of yen%
Thousands of yen

Thousands of yen%
Thousands of yen

Thousands of yen%
Thousands of yen

Thousands of yen%
Thousands of yen

Thousands of yen%
Thousands of yen

Thousands of yen%
Thousands of yen

Thousands of yen(Notes on Entries)
1. When “Superficies Rights” and “Rights of Lease of Real Estate” are held together with buildings, etc., they shall be
combined and indicated together with buildings, etc., in the “Real Estate” field.
2. “Total Holdings” shall indicate the book value at the end of the period including the amount of foreign
currency-denominated assets held. “Actual Real Estate Holdings” shall indicate the amount obtained by deducting cash, etc.,
held in said assets from the book value of the asset at the end of the period.
3. For “Proportion to Total Assets,” the ratio of the “Actual Real Estate Holdings” of the relevant assets to the total amounts ofassets should be written in parenthesis.
4. “Assets Held in Foreign Currency” shall indicate the amount of overseas real estate holdings out of the total holdings
valuated and converted using the exchange rate at the time of acquisition. “Valuation Gains or Losses of Foreign Exchange”
shall display the amount obtained by subtracting the book value at the end of the period valuated and converted at theexchange rate at the time of acquisition from the book value at the end of the period valuated and converted at the exchange
rate at the end of the period. “Proportion to Total Assets” shall indicate the ratio of said assets to the total amount of assets.
5..The “Proportion to Total Assets” shall be rounded off to the second decimal place and indicated to the first decimal place.
6.The “Total Holdings,” “Actual Real Estate Holdings,” “Foreign Currency-Denominated Assets Held” and “Valuation Gains

–25–

%

or Losses of Foreign Exchange” shall be indicated in units of 1,000 yen or 1,000,000 yen. However, other units may be used
when deemed appropriate for the protection of investors.
7.The field “Foreign Currency-Denominated Assets Held” may be omitted if there are no overseas real estate holdings.

(13) Major Assets Held
Name of Real Estate,
etc.
____Building (Trust
Beneficiary Right)

Total

Proportion
to Total
RentalRevenue%Book Value

Leasable Area

Leased Area

Occupancy
Rate

Thousands ofyen
Thousands ofyen
Thousands of
yen

m2

m2

%

2

m

2

m

%

%

m2

m2

%

%

Thousands ofyen
Thousands of
yen

m2

m2

%

%

m2

m2

%

%

Thousands of
yen

m2

m2

%

%

Principal Use(Notes on Entries)
1. “Name of Real Estate, etc.,” shall indicate the name, etc., indicated in the Securities Registration Statement, etc.
2. “Book Value” shall be indicated in units of 1,000 yen or 1,000,000 yen. However, other units may be used when deemed
appropriate for the protection of investors.
3. For the number of properties, land, buildings, Superficies Rights, leasehold rights, etc., located at the same parcel number,etc., shall be counted as one property.
4. “Leasable Area” and “Leased Area” shall be indicated in units of m2. However, other units may be used when deemed
appropriate for the protection of investors.
5. The “Occupancy Rate” (the ratio of the rented area to the rentable area at the end of the relevant accounting period) and the“Proportion to Total Rental Revenue” shall be rounded off to the second decimal place and indicated to the first decimal
place. However, other units may be used when deemed appropriate for the protection of investors.
6. The term “Principal Use” shall indicate what is deemed appropriate as the “Principal Use” of the relevant asset or theunderlying asset of the said asset at the discretion of the investment trust entrustment business, taking into considerationsuch factors as the ratio of rental area and rental revenue by use for the said asset or the underlying asset of the said asset.

(14) Details of Incorporated Assets(i) Details of Incorporated Assets in Real Estate, etc.
Previous Period (MM/DD/YYYY Current Period (MM/DD/YYYY MM/DD/YYYY)
MM/DD/YYYY)
Total
Name ofCalculated Number
During
Proportion Total
During Proportion
Real
Form ofOccupancy
Occupancy
Location
Value at theofRentalto Total Number ofRentalto Total
Estate,Ownership
Rate
Rate
End of Period Tenants
Business
RentalTenants
Business
Rentaletc.
at End ofat End ofat EndEarning
Business at End of
Earning
Businessthe Period
the Periodof thePeriodRevenue the Period
PeriodRevenue
PeriodTokyo
Thousands
Thousands
Thousands%%%%○○ Wardof yenof yenof yenThousands
Thousands
Thousands%%%%of yenof yenof yen

Total

–

–

Thousandsof yenThousandsof yenThousandsof yen%%%Thousandsof yenThousandsof yenThousandsof yen

%

%

%

%
%

%

Thousandsof yenThousandsof yenThousandsof yen%%%(Notes on Entries)
1. The field “Calculated Value at the End of Period,” shall indicate the appraised value at the end of period, which is calculatedby the valuation method stipulated in Article 5 and Article 6 of the Rules on Real Estate Investment Trusts and Real Estate
Investment Corporations. For overseas real estate, etc., the appraised value at the end of period shall be indicated in Japanese
yen converted at the exchange rate at the end of the period.
For overseas real estate, etc., the amount in the currency of acquisition of the relevant assets shall be indicated in parentheses–26–

in accordance with the unit of the amount indicated in Japanese currency conversion. However, the Total field need not beshown in the currency of such acquisition.
2. If the asset is overseas real estate, etc., the amount of “Rental Business Revenue” shall be the amount of rental businessrevenue valuated and converted at the exchange rate at the end of the period.
With regard to overseas real estate, etc., the amount in the currency in which such rental business revenue is received shallbe indicated in parentheses in accordance with the unit of the amount indicated in Japanese currency. However, the Total
field need not be shown in such receiving currency.
3. Figures for “Calculated Value at the End of Period” and “Rental Business Revenue” shall be presented in units of 1,000 yen
or 1,000,000 yen. However, other units may be used when deemed appropriate for the protection of investors.
4. The “Occupancy Rate” (the ratio of leased area to the leasable area at the end of the relevant accounting period) and the“Proportion to Total Rental Business Revenue” shall be rounded off to the second decimal place and indicated to the firstdecimal place.
5. The land and other assets shown in “(ii) Details of Renewable Energy Power Generation Facilities, etc.” and “(iii) Details ofRight to Operate Public Facilities, etc.” shall not be indicated.

(ii) Details of Renewable Energy Power Generation Facilities, etc.
(a) Summary Table(Unit:_____)

Type ofAssetsBalance attheBeginningof Current
PeriodIncrease
DuringCurrent
PeriodDecrease
DuringCurrent
PeriodBalance atthe End of
Current
PeriodAccumulated
Depreciation or
Amortiz
Accumulated
ation for
Amortization
Current
PeriodBalanceat EndofCurrent
PeriodDescription

LiquidAssetsTotal
Tangible Fixed
Assets
Total
Intangible Fixed
Assets

Total(Notes on Entries)
1. Land and other assets used for power generation projects associated with renewable energy power generation facilities shallalso be indicated.
2. The “Liquid Assets,” “Tangible Fixed Assets,” and “Intangible Fixed Assets” fields shall be indicated according to theclassification of the items listed in the balance sheet.
3. The fields for “Balance at the Beginning of the Current Period,” “Increase During Current Period,” “Decrease During
Current Period,” and “Balance at the End of the Current Period,” shall be indicated based on the acquisition price of theapplicable assets.
4. Note the details of the increase and decrease during the current period.
5. If there is an increase or decrease in the amount exceeding 1% of the total amount of assets of the same type, the reason for
the increase or decrease shall be indicated in the “Description” field.
6. If the acquisition cost is revised due to special reasons, such revaluation differences, etc. shall be displayed as an internal
note (in parentheses) in the “Increase During Current Period” or “Decrease During Current Period” fields, and the reason forincrease or decrease shall be indicated in the “Description” field.

–27–

(b) Details of Renewable Energy Power Generation Facilities, etc.

Name

Location

Districts and Zones

Structure

Date ofCertification

Name of Certified
Business Operator,
etc.

Name of the Other
Party of theSpecified Contract,
etc.

Date of Acquisition

Status of CollateralBook Value at theEnd of Current
PeriodAcquisition Cost

-

-

-

-

-

-

-

-

-

-

-

Sub
total

-

-

-

-

-

-

-

-

-

-

-

-

Sub
total

-

-

-

-

-

-

-

-

-

-

-

-

Sub
total
Total

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Procurement
Period, etc.
Procurement Price,
etc.

No.
-

Site Area

Classification of
Equipment, etc.
Sub
total

(Notes on Entries)
1. Land and other assets used for power generation projects associated with renewable energy power generation facilities shallalso be indicated.
2. In the “Name” field, indicate the name which adequately represents the renewable energy power generation facility, such as
the name of the facility described in the application for approval by the Minister of Economy, Trade and Industry pursuant to
Article 9, Paragraph 3 of the Act on Special Measures Concerning Procurement of Electricity from Renewable Energy
Sources by Electricity Utilities.
3. In the “Location” field, indicate the location (up to the lot number) of the renewable energy power generation facility and theland and other assets to be used for the power generation project incidental thereto (hereinafter referred to as “renewableenergy power generation facility, etc.” in (b) and (c)).
4. In the “Districts and Zones” field, the use district listed in Article 8, Paragraph 1, Item 1 of the City Planning Act (Act No.
100 of 1968) shall be indicated.
5. In the “Structure” field, indicate the structure, etc., of the renewable energy power generation facility, etc. (in the case of land,
the land classification).
6. In the “Date of Certification” field, enter the date of approval by theMinister of Economy, Trade and Industry pursuant to theprovision in Article 9, Paragraph 3 of the Act on Special Measures Concerning Procurement of Electricity from Renewable
Energy Sources by Electricity Utilities when the renewable energy power generation facilities fall under the category ofcertified power generation facilities (if any change has been approved pursuant to the provision in Article 10, Paragraph 1 ofthe same Act, the date of certification and the details of such change, and if any change has been notified pursuant to theprovision in Paragraph 2 or 3 of the said Article, the date of acceptance of such notification and the details of such change
shall be included).
7. In the “Name of Certified Business Operator, etc.” field, when the renewable energy power generation facilities fall under
the category of certified power generation facilities, the name of the certified business operator shall be indicated, and inother cases, the name of the person who is considered the provider shall be indicated.
8. In the “Name of the Other Party of the Specified Contract, etc.” field, the name of the other party of the specific contract shallbe indicated when the renewable energy power generation facilities fall under the category of certified power generation
facilities, and in other cases, the name of the other party of the electricity supply contract shall be indicated.
9. In the “Procurement Price, etc.” field, indicate the procurement price when the renewable energy power generation facilities
fall under the category of certified power generation facilities, otherwise, the price per kilowatt hour of renewable energy
electricity to be supplied under the power supply contract shall be indicated.
10. In the “Procurement Period, etc.” field, indicate the procurement period when the renewable energy power generation–28–

facility falls under the category of an approved power generation facility, or the contract period of the power supply contract
in other cases.
11. In the “Date of Acquisition” field, indicate the date of acquisition of the renewable energy power generation facility, etc.
12. Subtotals in the “Site Area,” “Acquisition Cost” and “Book Value at the End of the Current Period” fields shall be thesubtotal for each category of facilities.
13. In the “Status of Collateral” field, if the renewable energy power generation facility, etc. in question is pledged as collateral,
an indication to that effect shall be given.
14. The “No.” field shall be consistent with the organization No. of such renewable energy power generation facilities in “(c)Details of Revenue Status of Renewable Energy Power Generation Facilities, etc.”(c) Details of Revenue Status of Renewable Energy Power Generation Facilities, etc.
Organization No.

Name of Property

Location

Renewable Energy
Power Generation
Facilities
Land
Building
Renewable Energy
Power Generation
Facilities
Land
Building

Item___th Period
MM/DD/YY
MM/DD/YY-___th Period
MM/DD/YY
MM/DD/YY-___th Period
MM/DD/YY
MM/DD/YY-___th Period
MM/YYYY- MM/YYYY___th Period
MM/DD/YY
MM/DD/YY-

Rental Business
Revenue Rent
・・・・・
Rental Business
Revenue
Subtotal A
Rental Business
Expenses
Taxes and Levies(of which, Property tax)
Miscellaneous Expenses(of which, ・・・・)(of which, ・・・・)
Depreciation(of which, ・・・・)(of which, ・・・・)
・・・・・
Rental Business
Expenses
Subtotal B
Renewable Energy
Power Generation
Facilities Rental
Business Profit and Loss
A - B
(Notes on Entries)
1. This table shall be prepared for each renewable energy power generation facility. When land or other assets used for power
generation business are leased as one unit, revenues and expenses related to such assets shall also be indicated. If therenewable energy generation facility and land or other assets are managed in an integrated manner, such properties are notprecluded from being prepared as a single property.
2. Shall prepare for the past five periods.

–29–

3. For miscellaneous expenses and costs, enter utility costs, subcontract management costs, and repair costs, etc.
4. In addition to machinery and equipment, depreciation expenses shall also indicate buildings, appliances, fixtures, etc.,
relevant to the renewable energy power generation facility.

(iii) Details of Rights to Operate Public Facilities, etc.
(a) Summary Table(Unit:_____)
Balance at the
Beginning ofType of Assets
Current
PeriodIncrease
DuringCurrent
PeriodDecrease
DuringCurrent
PeriodAccumulated
Depreciation or
Balance at theEnd of theAmortizat
Current
Accumulated
ion for
PeriodDepreciation Current
PeriodBalance at
End ofCurrent
PeriodDescription

Liquid Assets
Total

Tangible Fixed Assets
Total
Intangible Fixed Assets
Total(Notes on Entries)
1. The Right to Operate Public Facilities etc., public facilities etc., pertaining to the right to manage public facilities etc., andland and other assets acquired incidental to the business of managing public facilities etc., pertaining to the Right to Operate
Public Facilities etc. (hereinafter referred to as “Right to Operate Public Facilities etc.” in (b) and (c)) shall be indicated.
2. The “Liquid Assets,” “Tangible Fixed Assets,” and “Intangible Fixed Assets” fields shall be indicated according to theclassification of the items listed in the balance sheet.
3. The fields for “Balance at the Beginning of the Current Period,” “Increase During Current Period,” “Decrease During
Current Period,” and “Balance at the End of the Current Period,” shall be indicated based on the acquisition price of theapplicable assets.
4. Note the details of the increase and decrease during current period.
5. If there is an increase or decrease in the amount exceeding 1% of the total amount of assets of the same type, the reason for
the increase or decrease shall be indicated in the “Description” field.
6. If the acquisition cost is revised due to special reasons, such revaluation differences, etc. shall be displayed as an internal
note (in parentheses) in the “Increase During Current Period” or “Decrease During Current Period” fields, and the reason forincrease or decrease shall be indicated in the “Description” field.

–30–

(b) Details of the Right to Operate Public Facilities, etc.

No.

Name

Matters Regarding Public Facilities, etc.

Matters Regarding the Right to Operate Public
Facilities, etc.

Status of CollateralBook Value at the End of
Current Period

Acquisition Cost

Date of Acquisition

Duration

Total Area

Structure

Name of the other party to theentrustment contract pertaining
to the management of public
facilities, etc.

Name of Manager, etc.

Districts and Zones

Location(Notes on Entries)
1. If land or other assets are acquired incidental to the management of public facilities pertaining to the Right to Operate Public
Facilities, etc., the relevant assets shall also be indicated in the fields for “No.,” “Name,” “Location,” “Districts and Zones,”“Structure,” “Total Area,” “Date of Acquisition,” “Acquisition Cost,” “Book Value at the End of Current Period,” and“Status of Collateral.”
2. In the “Location” field, indicate the location (up to the lot number) of such public facilities, etc.
3. In the “Districts and Zones” field, the use district listed in Article 8, Paragraph 1, Item 1 of the City Planning Act shall be
indicated.
4. In the column of “Name of Manager, etc.,” indicate the name of the manager, etc., of such public facilities, etc.
5. In the “Structure” field, indicate the structure (land category in the case of land) of such public facilities, etc.
6. In the “Duration” field, the duration (beginning and ending) of the said Right to Operate Public Facilities, etc. shall be
indicated.
7. In the “Date of Acquisition” field, indicate the date of acquisition of the Right to Operate Public Facilities, etc.
8. In the “Status of Collateral” field, if the Right to Operate Public Facilities, etc. is pledged as collateral, an indication to that
effect shall be given.
9. The “No.” field shall be consistent with the organization No. in “(c) Details of Revenue Status of Right to Operate Public
Facilities, etc.”–31–(c) Details of Revenue Status of Right to Operate Public Facilities, etc.
Organization No.

Name of
Property___th Period
MM/DD/YY MM/DD/YY___th Period
MM/DD/YY MM/DD/YY

Location

Right to Operate Public
Facilities, etc.
Land
Building
Right to Operate Public
Facilities, etc.
Land
Building
Item___th Period
MM/DD/YY MM/DD/YY___th Period
MM/DD/YY MM/DD/YY___th Period
MM/DD/YY MM/DD/YY

Revenue from public
facilities operating
business
・・・・・
Revenue from public
facilities operating
business
Subtotal A
Operating Business
Expenses
Taxes and Levies(of which, Property
Tax)
Miscellaneous Expenses(of which, ・・・・)(of which, ・・・・)
Depreciation or
Amortization(of which, ・・・・)(of which, ・・・・)
・・・・・
Expenses for public
facilities operating
business
Subtotal B
Profit and loss frompublic facilities
operating business
A - B(Notes on Entries)
1. This table shall be prepared for each Right to Operate Public Facilities, etc. If land or other assets are acquired incidental tothe operation of public facilities, etc., pertaining to the Right to Operate Public Facilities, etc., such assets shall also be
indicated.
2. Shall prepare for the past five periods.
3. For miscellaneous expenses and costs, enter utility costs, subcontract management costs, and repair costs, etc.
4. Depreciation or amortization shall include not only the Right to Operate Public Facilities, etc., but also assets acquired
incidental to the operating project.
5. If the operating business expenses include the expenses prescribed in Article 20 of the Act on Promotion of Private FinanceInitiative, the amount and the breakdown of the amount shall be stated in the margin.

–32–

(iv) Details of Assets Incorporated in Securities
Book Value

Type ofAssetsName of Stocks

Unit Price

–

Total

Appraised Value

Quantity
AmountUnit Price

Thousands ofyen
Thousands ofyen
Thousands of
–
yen

–

AmountValuation
profit or loss

Remarks

Thousands of Thousands ofyenyenThousands of Thousands ofyenyenThousands of Thousands of
–
yen
yen

–

(Notes on Entries)
1. The “Book Value,” “Appraised Value,” and “Valuation Profit or Loss” fields shall be indicated in units of 1,000 yen or
1,000,000 yen. However, other units may be used when deemed appropriate for the protection of investors.

(15) Status of Other Assets(i) Stocks and investment securities
Numberof Shares

Issue

Acquisition Cost
Unit PriceAppraised Value

AmountUnit Price

AmountValuation
profit or
loss

Remarks

Total(ii) Securities other than stocks
Type

Issue

Total Face
Value

(Unit:
AccruedInterest
IncomeBook
Value

Advance
Payments
Accruedinterest

Appraised
Value

Valuation
profit or
loss)

RemarksTotal(iii) Detailed Statement of Margin Transaction Balance(Unit:)

Margin Transaction
Issue

Number of Shares
SoldBook Value

Appraised Value

Valuation profit orloss

Remarks(iv) Table of Contract Amount and Market Value of Specified Transactions and Exchange Contract
Transactions, etc.

(Unit:–33–)

CategoryContract Amount, etc.
Of which, morethan one year

Type

Current Value

Futures Transactions
Market Transactions

Sell contracts
Buy contracts
Option Trading
Sell contracts
Call
Put
Buy contracts
Call
Put
Forward Transactions
Sell contracts

Transactions other than Market Transactions

Buy contracts
Exchange Contract Transaction
Sell contracts
Buy contracts
Option Trading
Sell contracts
Call
Put
Buy contracts
Call
Put
Swap Transactions
Variable Receipts and Fixed
Payments
Fixed Receipts and Variable
Payments
OthersTotal(v) Details of Other Specified Assets
Type ofSpecified
Assets(Unit:

Book Value

Appraised Value

Quantity
Unit Price

AmountUnit Price

Total

–34–

AmountValuation
profit or
loss)

Remarks

(16) Status of Asset Holdings by Country and Region
CountryJapan
U.S.A.
･･･
Total

Calculated Valueat the End of
PeriodProportion to
Total Assets

Thousands of yen
Thousands of yen
Thousands of yen

Thousands of yen
Thousands of yen
Thousands of yen%%%

Properties
Properties
Properties

Thousands of yen

Thousands of yen

100%

Properties

Total Holdings

Number of
Properties(Notes on Entries)
1. The “Total Holdings” shall indicate the book value at the end of the period, and the “Calculated Value at the End of Period”
shall indicate the appraised value at the end of period in accordance with the valuation methods set forth in Article 5 andArticle 6 of the Rules on Real Estate Investment Trusts and Real Estate Investment Corporations. Amounts shall be indicatedin units of 1,000 yen or 1,000,000 yen. However, other units may also be indicated together when deemed appropriate for theprotection of investors.
2. The “Total Holdings” of overseas real estate, etc., shall be converted into Japanese yen using the exchange rate at the time ofacquisition, and the “Calculated Value at the End of Period” shall be converted into Japanese yen using the exchange rate at
the end of the period.
3. The “Proportion to Total Assets” shall indicate the ratio of the calculated value at the end of the period of each relevant
country or region to the total calculated value at the end of the period, and shall be rounded off to the second decimal placeand indicated to the first decimal place.

(17) Schedule of Capital Expenditures
Name of Real
Estate, etc.
○○ Building○○ Building

Name of
Infrastructure
Assets, etc.
○○○○
○○○○

Estimated Amount for Work
Location

PurposeEstimated Duration

Chuo Ward,Tokyo
Chuo Ward,Tokyo○○ Renovation
Work○○ RenovationWork

From : MM/DD/YYYY
To: MM/DD/YYYY
From : MM/DD/YYYY
To: MM/DD/YYYY

Location

PurposeEstimated Duration

Chuo Ward,Tokyo
Chuo Ward,Tokyo○○ Renovation
Work○○ RenovationWork

From : MM/DD/YYYY
To: MM/DD/YYYY
From : MM/DD/YYYY
To: MM/DD/YYYY

Construction Cost
Total Amount Paid
or Payment AmountThousands of yen Thousands of yen Thousands of yen
Total

Thousands of yen

Thousands of yen

Thousands of yen

Estimated Amount for Work
Construction Cost
Total Amount Paid
or Payment AmountThousands of yen Thousands of yen Thousands of yen
Total

Thousands of yen

Thousands of yen

Thousands of yen(Notes on Entries)
1. The “Construction Cost or Payment Amount” shall be indicated on a work basis or on a payment basis in units of 1,000 yen
or 1,000,000 yen. However, other units may be used when deemed appropriate for the protection of investors.
2. For “Construction Cost or Payment Amount,” specify in the margin that the amount is indicated on a “work basis” or“payment basis.”(18) Capital Expenditures during the Period
Name of Real
Estate, etc.

Location○○ Building○○ Ward, Tokyo○○ Building○○ Ward, Tokyo

Name of
Infrastructure
Assets, etc.

Location○○○○○○ Ward, Tokyo○○○○○○ Ward, Tokyo

Purpose

Period○○ Renovation
Work○○ RenovationWork

From: MM/DD/YYYY
To: MM/DD/YYYY
From: MM/DD/YYYY
To: MM/DD/YYYY

Purpose

Period○○ Renovation
Work○○ RenovationWork

From: MM/DD/YYYY
To: MM/DD/YYYY
From: MM/DD/YYYY
To: MM/DD/YYYY–35–

Construction Cost or
Payment AmountThousands of yen
Thousands of yen

Construction Cost or
Payment AmountThousands of yen
Thousands of yen

(Notes on Entries)
1. The “Construction Cost or Payment Amount” shall be indicated on a work basis or payment basis in unitsof 1,000 yen or 1,000,000 yen. However, other units may be used when deemed appropriate for theprotection of investors.
2. For “Construction Cost or Payment Amount,” it should be clearly indicated in the margin that it isindicated on a “Work Basis” or “Payment Basis.”(19) Money Accumulated for Long-Term Repair Plans
Business Period___th Period___th Period___th Period___th Period___th Period
From: MM/DD/YYYY From: MM/DD/YYYY From: MM/DD/YYYY From: MM/DD/YYYY From: MM/DD/YYYY
To: MM/DD/YYYY To: MM/DD/YYYY To: MM/DD/YYYY To: MM/DD/YYYY To: MM/DD/YYYY

Balance of Funds
Reserved at the
Beginning of the Period
Amount Reserved for
Current period
Amount of Reversal of
Reserve for Current
PeriodAmount Carried Forward

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen(Notes on Entries)
1. The “Reserve Fund” referred to in this table refers to the money that must be actually set aside systematically and regularly
each period from surplus cash flow such as depreciation expenses, etc. (including that associated with profits internallyretained) in accordance with the long-term repair plan indicated in the asset management plan stipulated in Article 9,
Paragraph2 of the Rules on Real Estate Investment Trusts and Real Estate Investment Corporations.
2. Amounts shall be indicated in units of 1,000 yen or 1,000,000 yen. However, other units may be used when deemed
appropriate for the protection of investors.

(20) Details of Expenses for Management, etc.
Item

Current Period(a) Asset Management Fees

Thousands of yen(b) Asset Custody Fees

Thousands of yen(c) General Administration Fees

Thousands of yen(d) Officer’s Remuneration

Thousands of yen(e) Other Expenses

Thousands of yen

Total

Thousands of yen(Notes on Entries)
1. Amounts shall be indicated in units of 1,000 yen or 1,000,000 yen. However, other units may be used when deemed
appropriate for the protection of investors.
2. In “(e) Other Expenses,” shall indicate expenses other than (a) through (d) that are related to the management of theinvestment corporation, if any.

–36–

(21) Status of Borrowing
Category
LenderShort-Term Loans

Total

Long-Term Loans

Total

Date of
Borrowing

Balance attheBeginningof Current
PeriodBalance at
Averagethe End of
Repayment Method ofInterest
Current
Due Date Repayment
Rate
PeriodThousands ofyen
Thousands ofyen
Thousands ofyen
Thousands ofyen
Thousands ofyen
Thousands ofyen
Thousands ofyen
Thousands ofyen

Thousandsof yenThousandsof yenThousandsof yenThousandsof yenThousandsof yenThousandsof yenThousandsof yenThousandsof yenUse

Description(Notes on Entries)
1. In principle, loans shall be classified into short-term and long-term and indicated by lender.
2. “Average Interest Rate” shall indicate the weighted average interest rate.
3. “Method of Repayment” shall indicate the method of repayment such as equal repayment of principal, equal repayment ofinterest, or lump-sum repayment on due date, etc.
4. “Description” shall indicate whether collateral is pledged or not, the name of the collateral, and any other special notes.
5. “Balance at the Beginning of the Current Period” and “Balance at the End of the Current Period” shall be indicated in unitsof 1,000 yen or 1,000,000 yen. However, other units may be used when deemed appropriate for the protection of investors.

(22) Investment Corporation Bonds
Issue

Date of Issue

Balance at the Balance at the
Beginning ofEnd ofCurrent
Current
PeriodPeriodRate

Redemption
PeriodMethod ofRedemption

Use

Description(Notes on Entries)
1. “Balance at the Beginning of the Current Period” and “Balance at the End of the Current Period” shall be indicated in unitsof 1,000 yen or 1,000,000 yen. However, other units may be used when deemed appropriate for the protection of investors.

(23) Short-Term Investment Corporation Bonds
Issue

Date of Issue

Balance at the End of
Current Period

Issue Value

Redemption Price

Description(Notes on Entries)
1. The “Balance at the End of the Current Period” shall be indicated in units of 1,000 yen or 1,000,000 yen. However, otherunits may be used when deemed appropriate for the protection of investors.

–37–

(23) - 2 Investment Equity Subscription Rights

Name of
StocksDate of Issue

Number ofUnits ofInvestment
EquitySubscription
Rights Not
Exercised at theEnd of theCurrent Period

Number ofInvestment Units to
Be Issued Upon
Exercise of the Said
Investment Equity
Subscription Rights
or the Method of
Calculating the
Number of Units

The Amount of
Money to beContributed Upon
Exercise or the
Method for
Calculating Such
AmountExercise
Period forInvestment
EquitySubscription
RightsDescription(Notes on Entries)
1. “The Amount of Money to be Contributed Upon Exercise” shall be indicated in units of 1,000 yen or 1,000,000 yen.
However, other units may be used when deemed appropriate for the protection of investors.

(24) Trading Status of Real Estate, etc., Asset-Backed Securities, etc., and Infrastructure Assets, etc., andInfrastructure-Related Assets, etc.
Name of Real
Estate, etc.

Acquisition
Date of
Acquisition○○ Building (Real
Estate)Total
The Name of
Infrastructure
Assets, etc.

Acquisition Cost

Transfer
Date ofTransfer

Book Value

Profit or Loss on
Sale

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Acquisition
Date of
Acquisition

Amount of Transfer

Acquisition Cost

Transfer
Date ofTransfer

Amount of Transfer

Book Value

Profit or Loss on
Sale

○○○○
(Infrastructure
Assets)Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen

Total

Thousands of yen

Thousands of yen

Thousands of yen

Thousands of yen(Notes on Entries)
1. The “Acquisition Cost” shall indicate the amount (sales price indicated in the sales contract, etc.) that does not include
various expenses required for the acquisition of the relevant real estate, etc., and infrastructure assets, etc. (real estate sales
intermediary fees, sales commissions, etc. incurred when acquiring infrastructure assets, etc.), and a note to that effect shallbe indicated in the margin.
2. “Acquisition Cost,” “Transfer Value,” “Book Value” and “Profit or Loss on Sale” shall be indicated in units of 1,000 yen or
1,000,000 yen. However, other units may be used when deemed appropriate for the protection of investors.

–38–

(25) Sales and Purchase of Other Assets, etc.
PurchasedType of Assets

SharesNumber of
Certificates,
etc.

Sold
Number of
Certificates,
etc.

AmountThousands ofyen

AmountThousands ofyen

Balance at the End of Current
PeriodNumber ofAmountCertificates,
etc.
Thousands ofyen

Investment
Securities

Thousands ofyen

Thousands ofyen

Thousands of
yen

Bonds

Thousands ofyen

Thousands ofyen

Thousands of
yen

････

Thousands ofyen

Thousands ofyen

Thousands of
yen

Total

Thousands ofyen

Thousands ofyen

Thousands ofyen(Notes on Entries)
1. The “Amount” shall indicate the delivery price (amount not including accrued interest and various expenses (trading
commissions for sale and purchase, etc.)) and shall make a note to that effect in the margin.
2. “Amount” shall be indicated in units of 1,000 yen or 1,000,000 yen. However, other units may be used when deemed
appropriate for the protection of investors.

(27) Status of Transactions with Interested Parties, etc.
(i) Status of Transactions
Transaction Amount, etc.
Category
Amount of Purchase, etc.
Total

Amount of Sale, etc.

Thousands of yen

Thousands of yen

Breakdown of Status of Transaction with Interested Parties, etc.
____ AAA Co., Ltd.

thousand yen ( %)thousand yen ( %)BBB Co., Ltd.

thousand yen ( %)thousand yen ( %)Totalthousand yen ( %)thousand yen ( %)(ii) Amount of Payment Fees, etc.

Category

Total Amount ofPayment Fees, etc.
(A)

(Building) Management
Service Fees

Thousands of yen

Real Estate Transaction
Fees
Commission for Sale ofTrust Beneficiary Right

Thousands of yen

Commissions Incurred in
Acquiring Infrastructure
Assets, etc.
……

Breakdown of Transactions with Interested
Parties, etc.
Payee
AAA Co., Ltd.
BBB Co., Ltd.

Thousands of yen

Thousands of yen

Thousands of yen

CCC Co., Ltd.
DDD Co., Ltd.

EEE Co., Ltd.
……

–39–

Payment Amount (B)Percentage to Total
Amount(B/A) %

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

Thousands of yen%

(Notes on Entries)
1. Figures in parenthesis ( ) shall indicate the ratio to the total amount of each item rounded off to the second decimal place.
2. “Amount of Purchase, etc.,” “Amount of Sale, etc.” and “Amount of Payment Fees, etc.” shall be indicated in units of 1,000
yen or 1,000,000 yen. However, other units may be used when deemed appropriate for the protection of investors.
3. When a transaction with an interested party, etc. is conducted in a foreign currency, the amount shall be converted into
Japanese yen at the exchange rate at the time of transaction and indicated in units of 1,000 yen or 1,000,000 yen. However,other units may be used when deemed appropriate for the protection of investors. The amount in the currency in which suchtransaction is made shall be indicated in parentheses in the unit corresponding to the unit of the amount converted into
Japanese yen. However, the total field need not be shown in the currency in which such transaction is made.
4. If monetary payments are made to interested parties other than payment fees, etc., as described above, important mattersamong them shall be noted in the margin.

(28) Status of Transactions, etc., with Asset Management Company Pertaining to the Subsidiary BusinessConducted by the Said Asset Management Company, etc.
Name of fees__th Period
From: MM/DD/YYYY
To: MM/DD/YYYY

Securities Transaction Fees

Thousands of yen････

Thousands of yen

Total

Thousands of yen(Notes on Entries)
1. A note in the margin shall be made concerning subsidiary business to the effect that “Subsidiary Business for this period is,○○, ×× and ････ ”
2. Amounts shall be indicated in units of 1,000 yen or 1,000,000 yen. However, other units may be used when deemed
appropriate for the protection of investors.

–40–

(29) Status of Assets, Liabilities, Principal, and Profit and Loss
(1) Balance Sheet
Previous Period(MM/DD/YYYY)
Assets:Liquid Assets
Cash and Deposits
Cash and Deposits in Trust
Notes Receivable
Business Accounts Receivable
Securities
Advance Payments
Parent Corporation Investment Units
Prepaid Expenses
Accrued Revenue
Deferred Tax Assets
OthersBad Debt Allowance
Total Liquid Assets
Fixed Assets
Tangible Fixed Assets
Building
Accumulated Depreciation
Buildings (Net)
Structures
Accumulated Depreciation
Structures (Net)
Machinery and Equipment
Accumulated Depreciation
Machinery and equipment (net)Land
Construction in Progress
Buildings in Trust
Accumulated Depreciation
Buildings in Trust (Net)Land in Trust
Construction in Progress in Trust
Total Tangible Fixed Assets
Intangible Fixed Assets
Leasehold
OthersTotal Intangible Fixed Assets
Investments and Other Assets
Investment Securities
Capital Contributions
Deferred Tax Assets
Leasehold and Guarantee Deposits
in Trust
OthersTotal Investments and Other Assets
Total Fixed Assets
Deferred Assets
Investment Unit Issuance Expenses
Total Deferred Assets
Total Assets–41–(Unit: Yen)
Current Period(MM/DD/YYYY)

Liabilities:
Liquid Liabilities
Operating Accounts Payable
Advances Received
Deposits
Accrued Expenses
Deferred Revenue
Deferred Tax Liabilities
OthersTotal Liquid Liabilities
Fixed Liabilities
Investment Corporation Bonds
Long-Term Loans
Deferred Tax Liabilities
OthersTotal Fixed Liabilities
Total Liabilities
Net Assets Section
Investor Capital
Total Amount of Contributions
New Investment Unit Application
MarginSurplusCapital Surplus
Voluntary Retained Earnings
Unappropriated Profit for theCurrent Period or Unappropriated
Loss at the End of the Current
Period (-)
Total Surplus
Own Investment Equity
Total Investor Capital
Valuation and Translation Differences,etc.
Valuation Difference on Other Securities
Deferred hedge profit and loss
Total Valuation and Translation
Differences, etc.
Investment Equity Subscription Rights
Total Net Assets
Total Liabilities and Net Assets(Notes on Entries)
1. When the “Total Amount of Contributions” and “Deduction of Total Capital Contributions” are presented separately, if the“Deduction of Total Capital Contributions” includes allowance for temporary difference adjustments it should be noted thatthe said allowance for temporary difference adjustments shall be shown separately from other deductions of capital
contributions.
2. If the “Voluntary Retained Earnings” in the “Surplus” of the “Investor Capital” in the “Net Assets Section” includes the
special reserve for reduction in replacement or the reserve for temporary difference adjustments, it should be noted that suchspecial reserve for reduction in replacement or the reserve for temporary difference adjustments shall be indicated separatelyfrom other voluntary retained earnings.
3. When “Capital Surplus” and “Deduction of Capital Surplus” are presented separately, if allowance for temporary difference
adjustments is included in the “Deduction of Capital Surplus”, it should be noted that the said allowance for temporary
difference adjustments shall be shown separately from other deductions of capital surplus.
4. Items related to investment equity subscription right may be classified as deduction items for items related to own
investment equity subscription rights.
5. The amount of own investment equity subscription rights must be directly deducted from the amount of investment equity
subscription rights and the amount remaining after deduction must be indicated as the amount of investment equity
subscription rights. However, this does not preclude the presentation of own investment equity subscription rights from as adeduction.

–42–

(2) Profit and Loss Statement(Unit: Yen)
Previous Period
Current Period(From MM/DD/YYYY (From MM/DD/YYYY
To MM/DD/YYYY)To MM/DD/YYYY)

Operating Revenue
Rental Revenue from Real Estate
Rental Business Revenue
Other Rental Business Revenue
Profit on Sale of Real Estate, etc.
Rental Income from Renewable Energy
Power Generation Facilities
Profit on Sale of Renewable Energy
Power Generation Facilities
Profit on Sale of Right to Operate
Public Facilities, etc.
Profit on Sale of Public Facilities, etc.
Management Business Revenue from
Public Facilities, etc.
Interest Income
Dividend income
Total Operating Revenue
Operating Expenses
Rental Business Expenses
Loss on Sale of Renewable Energy
Power Generation Facilities
Loss on sale of Right to Operate Public
Facilities, etc.
Loss on Sale of Public Facilities, etc.
Management Business Expenses for
Public Facilities, etc.
Asset Management Fees
Asset Custody Fees
General Clerical Fees
Officer’s Remuneration
Impairment Loss
Other Operating Expenses
Total Operating Expenses
Operating Income
Non-operating Income
Total Non-operating Income
Non-operating Expenses
Interest Expense
Investment Corporation Bond Interest
Amortization of Investment
Corporation Bond Issuance Expenses
Total Non-operating Expenses
Ordinary Income
Extraordinary Income
Gain on Negative Goodwill
Total Extraordinary Income
Extraordinary Losses
Impairment Loss
Loss Due to Disaster
Total Extraordinary Losses
Total Net Income for Current Period
before Taxes
Corporate Tax, Inhabitant Tax andBusiness Tax
Corporate Tax Adjustments
Total Corporate Tax, etc.
Net Income for Current Period
Profit Carried Forward from thePrevious Period
Profit Carried Forward from thePrevious Term before Retroactive
Application or Loss Carried Forward–43–

from the Previous Term before
Retroactive Application
Impact of the Retrospective
Applicability
Total Profit or Loss Carried Forwardfrom the Previous Period
Unappropriated Profit or
Unappropriated Loss for the Current
Period (-)(Notes on Entries)
1. It should be noted that if the amount of any reversal of retained profits for a certain purpose included in “UnappropriatedProfit or Unappropriated Loss at the End of the Current Period (-)” includes any reversal of special reserve for reduction in
replacement or the reserve for temporary difference adjustments, it should be noted that the amount of such reversal of
special reserve for reduction in replacement or the reserve for temporary difference adjustments shall be indicated separatelyfrom any other reversal.

(3) Statement for Cash Distributions
Statement for Cash Distributions
Previous Period Following Period(From MM/DD/YYYY

MM/DD/YYY

To From MM/DD/YYYY MM/DD/YYY

I. Unappropriated Profit for Current Period
II. Additional Distributions of Excess of Profit
Deduction of Total Capital Contributions
Deduction of Capital Surplus
III. Distribution Amount(Amount of Distribution per Investment Unit)(of which, distributions in excess of earnings)
IV. Voluntary Retained Earnings
×× Provision of Reserve
×× Provision of Reserve
V. Profit Carried Forward to Next Period
Method of Calculating the Amount of Distribution
Amount of Distribution per Investment Unit
(Notes on Entries)
1. In the event that the “Voluntary Retained Earnings” is to be reversed and appropriated to cash distributions for the current
fiscal period, and the reversal amount includes the reversal amount set forth in Article 18-2, Paragraph 1, Item 3 of theRegulations Concerning Calculation of Investment Corporation or the reversal amount of the reserve for temporary
difference adjustments, it should be noted that such reversal amount must be indicated separately from the reversal amountof other reserves.
2. When the item of “IV. Voluntary Retained Earnings” includes the special reserve for reduction in replacement or the reserve
for temporary difference adjustment, it should be noted that such special reserve for reduction in replacement or the reserve
for temporary difference adjustment must be shown separately from other voluntary retained earnings.
3. As to indication of “Deduction of Total Capital Contributions” and “Deduction of Capital Surplus” when allowance fortemporary difference adjustments is included in the amount of distribution in excess of profits, it should be noted that theamount of deduction for such allowance for temporary difference adjustments must be indicated separately from any otherdeductions.
4. In the case where profits are incorporated into total capital contribution and the deduction for total capital contribution is–44–subtracted, if the amount of the said subtraction includes the reversal of the allowance for temporary difference adjustments,
the portion of the amount of the said subtraction consisting of the reversal of the allowance for temporary difference
adjustments shall be indicated separately from other subtractions, and if the allowance for temporary difference adjustments
pertaining to capital surplus is transferred to the deduction of capital surplus, that fact and the amount thereof shall be
indicated.

(4) Statement of changes in investor capitalPrevious period (from MM/DD/YYYY to MM/DD/YYYY)

Fluctuation initems other thaninvestor capitalduring current
period(Net)
Total
Fluctuations
during Current
PeriodBalance at theEnd of Current
Period–45–

Total Net Assets

・・・

Total Valuation and Translation
Differences, etc.

Fluctuation for
Current Period

Deferred hedge profit and loss

Balance at the
Beginning of theCurrent Period
after
Retrospective
Adjustment

Valuation Difference on Other
Securities

Cumulative
Effect ofRetrospective
Application

Total Investor Capital

Balance at the
Beginning ofCurrent Period

Own Investment Equity

Total Surplus

Unappropriated Profit or
Unappropriated Loss at theEnd of the Current Period (-)

Voluntary Retained Earnings

Capital Surplus

New Investment Unit Application
MarginTotal Amount of Contributions

SurplusInvestment Equity Subscription Rights

Valuation and Translation
Differences, etc.

Investor Capital

Current period (from MM/DD/YYYY to MM/DD/YYYY)
Valuation and Translation
Differences, etc.

Investor Capital

Total Net Assets

Investment Equity
Subscription Rights

Total Valuation andTranslation
Differences, etc.

Deferred hedge profit
and loss

Valuation Difference
on Other Securities

Total Investor Capital

Own Investment
EquitySurplus
Total
Unappropriat
ed Profit or
Unappropriat
ed Loss at theEnd of theCurrent
Voluntary(-)
PeriodRetained
Earnings

CapitalSurplus

New Investment Unit
Application Margin

Total Amount ofContributions

Surplus

Balance at the
Beginning ofCurrent Period
Cumulative
Effect ofRetrospective
Application
Balance at the
Beginning of theCurrent Period
after
Retrospective
Adjustment
Fluctuation for
Current Period
・・・

Fluctuation initems other thaninvestor capitalduring current
period(Net)
Total
Fluctuations
during Current
PeriodBalance at theEnd of Current
Period(Notes on Entries)
1. If the “Voluntary Retained Earnings” in the “Surplus” of the “Investor Capital” includes the special reserve for reduction in
replacement or the reserve for temporary difference adjustments, it should be noted that such special reserve for reduction in
replacement or the reserve for temporary difference adjustments shall be shown separately from other voluntary retained
earnings.
2. It shall be possible to prepare a form in which each item of net assets is arranged vertically.
3. Items related to investment equity subscription rights may be classified as deduction items for own investment equity
subscription rights.
4. The amount for own investment equity subscription rights shall be directly deducted from the amount of investment equity
subscription rights and the amount remaining after deduction shall be indicated as the amount of investment equity
subscription rights. However, this does not preclude the presentation of own investment equity subscription rights from as adeduction.

–46–

(30) Change in Method of Calculating Depreciation
AmountCalculation
Amount Calculated
Date of Change in
Calculated Using Newly Adopted
Method Adopted
by the Method of
Calculation
the Pre-change Calculation Method
Before theCalculation After
MethodCalculation
After Change
ChangeChangeMethodReason for
ChangeOthers○○ Building
Equipment
×× Building
Equipment
○○○○○
○○○○○

(Notes on Entries)
1. “Amount Calculated” shall be indicated in units of 1,000 yen or 1,000,000 yen. However, other units may be used when
deemed appropriate for the protection of investors.

(31) Change in Valuation Method of Real Estate, etc. and Infrastructure Assets, etc.
Date of Change
Valuationof Valuation Method Adopted
MethodBefore Change

Appraised Value
Using thePre-change
Valuation
MethodNewly Adopted
Valuation Method
After Change

Appraised Value
After Change

Reason for
ChangeOthers○○ Building
×× Building
○○○○○

○○○○○
(Notes on Entries)
1. “Appraised Value” shall be indicated in units of 1,000 yen or 1,000,000 yen. However, other units may be used when deemed
appropriate for the protection of investors.

(32) Status, etc., of In-House Establishment of Investment Trust Beneficiary Certificates, etc.
(i) Status of Acquisition, etc.
Date:
MM/DD/YYYY

Number of Units
Acquired

Number of Units
Disposed

Number of Units Held

Cumulative(Notes on Entries)
1. In the “Number of Units Held” field, enter the number of units the investment trust management company continues to holdafter the relevant acquisition, etc.
2. In the “Cumulative Total” field, enter the number of units acquired and disposed of over the past five years, including the endof the current period, the cumulative total of each, and the number of units held at the end of the current period.

–47–

(ii) Status of Holdings, etc.
Number ofUnits Held at
End of Period

Total Holdings at
End of Period

Ratio to Total
Number of Units
Issued__th Period
From: MM/DD/YYYY
To: MM/DD/YYYY__th Period
From: MM/DD/YYYY
To: MM/DD/YYYY__th Period
From: MM/DD/YYYY
To: MM/DD/YYYY__th Period
From: MM/DD/YYYY
To: MM/DD/YYYY__th Period
From: MM/DD/YYYY
To: MM/DD/YYYY(Notes on Entries)
1. “Total Holdings at End of Period” shall be indicated in units of 1,000 yen or 1,000,000 yen. However, other units may be
used when deemed appropriate for the protection of investors.
2. In the column of “Ratio to Total Number of Units Issued,” the ratio of the number of units held at the end of the period to thetotal number of units issued shall be rounded off to the second decimal place and indicated to the first decimal place.

(34) Disclosure of Overseas Real Estate Holding Corporations

Name

Amount Invested

Ratio of the Number orOrganizational Structure,
Amount of Shares or
Details of Regulations
Purpose, Business
Capital Contributions to
Pertaining to Dividends in
Activities, and Profit
the Total Number or
the Country of ResidenceDistribution Policy
Amount of Issued Shares orCapital Contributions

Thousands of yen%

Thousands of yen%(Notes on Entries)
1. The “Amount Invested” shall be the amount converted into Japanese yen at the exchange rate at the time of investment andindicated in units of 1,000 yen or 1,000,000 yen. However, other units may be used when deemed appropriate for theprotection of investors. Also, the amount in the currency in which such contribution is made shall be indicated in parentheses
in the unit corresponding to the unit of the amount converted into Japanese yen.
2. “Ratio of the Number or Amount of Shares or Capital Contributions to the Total Number or Amount of Issued Shares orCapital Contributions” shall be rounded off to the second decimal place and indicated to the first decimal place.

–48–

(35) Disclosure of Real Estate Owned by Overseas Real Estate Holding Corporation
Current Period (MM/DD/YYYY - MM/DD/YYYY)%

Thousandsof yen%Thousandsof yen%Thousandsof yen%Thousandsof yenThousands of yen%Thousandsof yen%Thousandsof yen%Thousandsof yen%Thousandsof yenThousands of yen%Thousandsof yen%Thousandsof yen%Thousandsof yen%Thousandsof yenThousands of yen%Thousandsof yen%Thousandsof yen%Thousandsof yen%Thousandsof yenThousands of yen%Thousandsof yen%Thousandsof yen%Thousandsof yen%Thousandsof yenSales Amount
During the
PeriodSales Amount
During the
PeriodProportion to
Total Rental
Business
Revenue
RentalBusiness
During theEarning Period
Occupancy
Rate
at End of the
PeriodTotal Numberofat End of the
PeriodProportion to
Total Rental
Business
Revenue
RentalBusiness
During theEarning Period
Occupancy
Rate
at End of the
PeriodThousands of yen

Total Numberof Tenants at
End of Period–

Calculated Value atthe End of Period–

Form of Ownership

Location

Name
Total

Previous Period (MM/DD/YYYY MM/DD/YYYY)(Notes on Entries)
1. The field “Calculated Value at the End of Period,” shall indicate the appraised value at the end of period, which is calculatedby the valuation method stipulated in Article 5 and Article 6 of the Rules on Real Estate Investment Trusts and Real Estate
Investment Corporations. For overseas real estate, etc., the appraised value at the end of period shall be indicated in Japanese
yen converted at the exchange rate at the end of the period.
For overseas real estate, etc., the amount in the currency of acquisition of the relevant assets shall be indicated in parenthesesin accordance with the unit of the amount indicated in Japanese currency conversion. However, the Total field need not beshown in the currency of such acquisition.
2. When the assets concerned are overseas real estate, etc., the amount of “Rental Business Revenue” shall be valuated andconverted at the average exchange rate during the period.
With regard to overseas real estate, etc., the amount in the currency in which such rental business revenue is received shallbe indicated in parentheses in accordance with the unit of the amount indicated in Japanese currency. However, the Total
field need not be shown in such receiving currency.
3. Figures for “Calculated Value at the End of Period” and “Rental Business Revenue” shall be indicated in units of 1,000 yen
or 1,000,000 yen. However, other units may be used when deemed appropriate for the protection of investors.
4. The “Occupancy Rate” (the ratio of leased area to the leasable area at the end of the relevant accounting period) and the“Proportion to Total Rental Business Revenue” shall be rounded off to the second decimal place and indicated to the firstdecimal place.
5. When the assets concerned are overseas real estate, etc., “Sales Amount” shall indicate the total trading value of theinvestment corporation during the business period valuated and converted at the average exchange rate during the period.
With regard to overseas real estate, etc., the amount in the currency in which such rental business revenue is received shallbe indicated in parentheses in accordance with the unit of the amount indicated in Japanese currency. However, the Total
field need not be shown in such receiving currency.

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