Company: FRT-PC
Filing Date: 2025-02-13
Form Type: 10-K
Source: 0000034903-25-000016
Chunk: 100

Company: FEDERAL REALTY INVESTMENT TRUST
Filing Date: 2025-02-13
Form: 10-K
Item: Item 16
Chunk 100
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Anthony P. Nader, III /S/ GAIL P. STEINEL  Trustee February 13, 2025Gail P. Steinel

55

Table of Contents

Item 8 and Item 15(a)(1) and (2)

Index to Consolidated Financial Statements and Schedules

Page No.Report of Independent Registered Public Accounting Firm ( PCAOB ID Number 248)F-2Federal Realty Investment Trust:Consolidated Balance Sheets as of December 31, 2024 and 2023F-8Consolidated Statements of Comprehensive Income for the Years Ended December 31, 2024, 2023, and 2022F-9Consolidated Statements of Shareholders’ Equity for the Years Ended December 31, 2024, 2023, and 2022F-10Consolidated Statements of Cash Flows for the Years Ended December 31, 2024, 2023, and 2022F-11Federal Realty OP LP:Consolidated Balance Sheets as of December 31, 2024 and 2023F-12Consolidated Statements of Comprehensive Income for the Years Ended December 31, 2024, 2023, and 2022F-13Consolidated Statements of Capital for the Years Ended December 31, 2024, 2023, and 2022F-14Consolidated Statements of Cash Flows for the Years Ended December 31, 2024, 2023, and 2022F-15Notes to Consolidated Financial StatementsF-16Financial Statement SchedulesSchedule III—Summary of Real Estate and Accumulated DepreciationF-39Schedule IV—Mortgage Loans on Real EstateF-47

All other schedules have been omitted either because the information is not applicable, not material, or is disclosed in our consolidated financial statements and related notes.

F-1

Report of Independent Registered Public Accounting Firm

Trustees and Shareholders

Federal Realty Investment Trust

Opinion on internal control over financial reporting

We have audited the internal control over financial reporting of Federal Realty Investment Trust (a Maryland real estate investment trust) and subsidiaries (collectively, the "Trust")  as of December 31, 2024, based on criteria established in the 2013 Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission ("COSO"). In our opinion, the Trust