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Covivio Interim / Quarterly Report 2014

Feb 20, 2015

1222_iss_2015-02-20_1818b427-a2f7-4e45-be75-ce59cf215ef5.pdf

Interim / Quarterly Report

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FONCIERE DES REGIONS

Co-créateur d'histoires immobilières

€16,4 billion portfolio1

« 2014 good results reflect the success of our ongoing strategy in portfolio quality enhancement. 2015 outlook is positive with investment committed for already €1 billion including a major transaction in Hotel real estate ». Christophe Kullmann, CEO of Foncière des Régions

2014 results – Enhanced strategic positioning

Reinforcement of the real estate positioning

  • Offices: acceleration of investments in the pipeline
  • German Residential: reinforcement of the exposure on a buoyant market
  • Hotels: diversification of our partners and our investment tools
  • Exit from Logistics

Sound 2014 results

  • Occupancy rate up to 97.1%
  • Stability of firm lease terms (5.8 years)
  • Increase in the value of the portfolio (+2.1% on a like-for-like basis)
  • Recurring Net Income (RNI) EPRA up 6% at €315 million (5.03€ per share)
  • EPRA NAV of €75.5 per share

Major investment in Hotel real estate at the beginning of 2015

  • Acquisition on February 2015 of a 14.6% stake in Foncière des Murs at 23€
  • Launch of a takeover bid on Foncière des Murs that can reach 9.2% of the share capital, considering the commitment not to contribute
  • Capital increase of Foncière des Régions of €250 million contemplated

Outlook

  • Dividend of €4.30 per share2 , up by 2.4%
  • €1 billion in investments already committed in 2015
  • Objective of a slight increase in the EPRA Recurring Net Income per share for 2015

1 Group share €9.8 bn

2 Will be put to the vote by the General Meeting on 17 April 2015

The financial statements were approved by the Board of Directors on 19 February 2014. The audit on consolidated financial statements was

conducted. The audit report will be issued after completion of specific checks.

A strengthened real estate positioning

Foncière des Régions now holds a portfolio of €16.4 billion (€9.8 billion Group share) focused on the Office sector, leased to large companies, including two areas of diversification on strong and buoyant markets, which are Residential in Germany and Hotels / Service sector. Foncière des Régions relies on a partnership strategy with a leasing base made up of blue chip companies (Suez Environnement, Thales, Dassault Systèmes, Orange, EDF, IBM, Eiffage, Accor, Telecom Italia, etc.).

.................................................................................................................................................................

Sucessful strategies of 2014 have strengthened this real estate positioning and confirmed the permanence of the cash-flows:

  • in the Office sector, with €351 million, Foncière des Régions has accelerated investments in its pipeline and continued its strategy of selective acquisitions;
  • in German Residential, the group has enhanced its exposure with €358 million of acquisitions (€218 million Group share), mainly in prime locations in Berlin;
  • in Hotel real estate, the year has been marked by geographic diversification and the set up of new partnerships. In addition, with the creation of FDM Management, Foncière des Régions is now also in possession of a tool to accompany operators in their strategic shift through investments in premises and businesses.

Foncière des Régions has posted a record volume of non-strategic asset disposals, with the sale of €986 million Group share, including €606 million in Logistics. The portfolio, now comprising 91% in strategic assets, has sound strong points and posts an occupancy rate of 97.1%, as well as an average firm lease term of 5.8 years.

Real estate activity in 2014: rents up by 6%

.........................................................................................................................................................

  • Rental income on like-for-like basis: +0.2%
  • Occupancy increase: 97.1% (+1.1 point)
  • Stability of average firm lease term: 5.8 years (stable)
  • Increase of values like-for-like: +2.1%

With the increase in Germany, and despite the impact of sales, rents were at €558.1 million Group share, up by 6% and by 0.2% at constant scope.

Rental
income
$(\mathfrak{m})$
Change
on like-
for-like
basis
Occupancy
rate
Residual firm
terms of leases
Offices - France 238.2 $+0.7%$ 96.8% 5.4 years
Offices - Italy 114.9 $-1.5\%$ $95.2\,\%$ 1 6.3 years
Offices 353.1 $+0.0%$ 96.3% 5.7 years
Residential Germany 103.4 $+1.8%$ 98.3% Na
Hotels/Service Sector 51.0 $-0.6%$ 100% 6.8 years
Other 50.7 Na Na Na
Total 558.1 $+0.2%$ 97.1% 5.8 years
Indexation: +0.6%
Occupancy rate: - 0.3%
Renewals: -0.1%
1 Core portfolio

Offices in France: Growth of indicators

(€5.0 billion portfolio at 100%; €4.4 billion Group share)

  • Rise in occupancy rate: 96.8% (+1.0 point)
  • Firm lease maturity: 5.4 years
  • Growth of rents like-for-like: +0.7%
  • Growth of values like-for-like: +3.0%
  • Objective of 50% green portfolio achieved one year early (+9.0 points)
  • Pipeline: €1.4 billion, including €518 million committed

Successful lettings have increased the occupancy to a record level of 96.8% (compared with 95.8% at the end of 2013). Over the year, this means more than €50 million Group share of leases (20% of rents) which were signed or renewed for a mean firm term of 6.1 years. In particular, 11,400 m² have been let in the Tour CB 21, now 97% leased. With signatures in 2014, the average firm lease term remains high at 5.4 years.

Foncière des Régions has accelerated its investments borne by the projects pipeline in Offices France, now standing at €1.4 billion. Almost €518 million of projects are now committed, €309 million of which will be delivered in 2015, for more than €36 million of annual rents (yield on cost above 7%). Committed projects relate mainly to property redevelopments and leasing turnkey projects and enjoy a prelet rate of almost 2/3.

With the strength of its partnership model, Foncière des Régions, alongside Crédit Agricole Assurances, has delivered the New Velizy campus in the heart of the Vélizy-Meudon district. This 46,000 m² asset is leased to Thales for a fixed term of 9 years. In addition, Foncière des Régions signed the 13,100 m² extension of the Dassault Systèmes Campus and the extension of the lease for 12 years firm (total rent more than €24 million and €12 million Group share). Turnkey projects have also been signed with Schlumberger for 3,150 m² in Montpellier and with Bose for 5,100 m² in Saint-Germain-en-Laye.

As part of its selective acquisitions strategy, the group has entered into a new partnership with the acquisition from Natixis of the "Liberté et Coupole" property complex, with an area of 38,000 m² at Charenton-le-Pont, on the Liberté metro station. This investment of €162 m, duties included, was made on the basis of a yield of 6.5%. Natixis has signed a new triple net firm lease of 9 years, without incentive.

Foncière des Régions has continued the qualitative rotation of its portfolio, through the sale of €137 million of non-core or mature assets, for an average margin of 7% on the last appraisal value. This dynamic rotation of assets has contributed to the improvement of the France Offices portfolio. Therefore, almost 50% of the current France Offices portfolio has been acquired or developed in the last five years.

The year was marked by a rise in values on like-for-like basis of 3.0%, supported by compression of yield rates in Ile-de-France and in the regional cities of France. Worthy of note is the gain of 8% on projects currently in development.

Offices Italy: sound foundations

(€4.1 billion portfolio at 100%; €2.0 billion Group share)

  • High occupancy rate: 95.2% (Core portfolio)
  • Average firm lease term: 6.3 years (Core portfolio)
  • Rents like-for-like: 1.5% (- 0.3% excluding release in Turin)
  • Resistance of values 0.2% like-for-like (stability across the Core portfolio)

Foncière des Régions operates in Italy through its subsidiary Beni Stabili, 1st Italian property development company, having a high quality portfolio, with 90% located in Northern and Central Italy, in particular Milan and Rome. This positioning maintains sound real estate indicators, with 95.2% occupancy for an average firm lease term of 6.3 years (across the Core portfolio).

Leasing activity has been highlighted by the success of restructurings and renovations, marketed at high leasing values. The San Fedele asset in Milan has thus been leased at 100%. The San Nicolao development (Milan, 11,700 m²), was let before its delivery to the Luxottica Group for 7 years firm and a rent of €5.4 m. The asset in Via dell'Arte (Rome, 6,400 m²), delivered in the 1st half, is leased with 93% occupancy. Almost 24,000 m² has also been renewed with a rise in rents of 14%.

Qualitative rotation of the portfolio has continued with a sale of €81 million worth of assets (€39 million Group share), with a margin of 3.3% on last appraisal value.

Rents have fallen by 1.5% on like-for-like basis due to the vacancy of the Corso Ferrucci asset (Turin, 51,000 m²), which was actively marketed. Finally, the positioning of the portfolio covering Core zones has allowed stability of appraisal values in 2014 (-0.2% like-for-like).

Germany Residential: acceleration of investments

(€2.7 billion at 100%; €1.7 billion Group share)

  • Very high occupancy rate: 98.3%
  • Rent growth like-for-like: +1.8%
  • Rise in values like-for-like: +2.9%

With operations in Germany since 2005, Foncière des Régions has improved its exposure in the German Residential market during 2013 and now has a direct holding of 60.9% in its Imméo subsidiary. The group enjoys an exposure of 17% of its portfolio in German Residential and a €1.7 billion Group share (compared with €0.8 billion in 2012) through 41,400 residential housing units.

The year has been highlighted by the acceleration of investments with €358 million (€218 million Group share) acquired in Berlin, Dresden and Leipzig. The group is concentrating its investments on small size but prime downtown assets, combining reversionary potential (25-30%) and long term sale potential. At the same time, €160 million (€97 million Group share) of assets have been sold or have been the subject of disposal agreements in NRW (with a mean margin of 5.4% on the appraisal at the end of 2013). These rotations have continued the qualitative recentring on target locations, which accounted for 84% of the portfolio at the start of 2015 (compared with 63% at end 2012).

This strategy in Germany is confirmed by the good indicators for the year. Rents have grown by 1.8% at constant scope, including 4.9% in Berlin and Dresden, and occupancy rate remains very high at 98.3%. Second, the value of the portfolio has grown by 2.9% at constant scope (average yield 6.5%), including 4.9% in Berlin and Dresden.

Hotels and Service sector: leader in Europe

(€3.0 billion portfolio at 100%; €0.8 billion Group share)

  • Occupancy held at 100%
  • Average firm lease term: 6.8 years
  • Strength of leases like-for-like: 0.6%
  • Growth of values like-for-like: +2.0%

Europe's leader in hotel real estate, Foncière des Régions relies on long term partnerships with major players in the hotel sector (Accor, Louvre Hotels and B&B Hôtels). The year was highlighted by three successes:

  • Partner diversification with the signature of partnerships with NH Hotels Group, Motel One and Meininger;
  • Geographic diversification through the acquisition of NH 4* Amsterdam and new investments in Germany;
  • Diversification of investment tools with the creation of FDM Management. The group has been given the means to accompany its operator strategy growth, by being able to invest in premises and businesses. FDM Management has already signed the acquisition in 2014 of 9 hotels in Germany, managed by Louvre Hotels Group and the development for Accor of a Pullman hotel at Roissy.

Rents have held firm on like-for-like basis (-0.6%) and experienced an improvement over the 2nd part of the year. Income from the Accor hotels, variable according to revenues, fell by only 1.1% despite the 3 point rise in VAT.

At the end of 2014, the value of the portfolio rose by 2.0% at constant scope (average return 6.1%), sustained by the growth in value of the hotels of 2.8%.

Growth in the Recurring Net Income and the dividend

.........................................................................................................................................................

Liabilities secured

During 2014, Foncière des Régions continued to improve the quality of its liabilities by refinancing or by issuing debt securities amounting to €3.1 billion (€1.9 billion Group share), of which 32% was raised on the bond market. Beni Stabili, the Italian subsidiary of Foncière des Régions, has in particular successfully refinanced the ImSer debt, related to the portfolio of €1.7 billion in Telecom Italia assets (cost of new loans 2.5%). This refinancing has been accompanied by a capital increase of €150 million, followed by Foncière des Régions, which now holds 48.3% of the capital.

The group has thus improved the diversification of its debt and maintained an average maturity of more than 4 years. Foncière des Régions indebtedness has remained controlled with a stable LTV, at 46.1% (compared with 46.5% at the end of 2013). Satisfactory operational performance and a reduction of the average cost of the debt has improved the ICR to 2.8, compared with 2.5 in 2013.

EPRA Recurring Net Income: €314.5 million, +6.0%

The EPRA Recurring Net Income was €314.5 million Group share, up by 6.0% over a year. This good performance results fundamentally from the improvement in German Residential and the fall in the cost of the debt (to 3.29% compared with 3.94% at the end of 2013), despite the impact of disposals in 2013 and 2014.

Per share, the EPRA Recurring Net Income was €5.03/share, slightly up by 1.1% over a year due to the impact of the share issue in the 2nd half of 2013 in connection with the successful exchange offer on FDL.

Growth of the dividend, at €4.30 per share

Given the good performance in 2014 results and the sound outlook, the group will be proposing at the vote of the General Meeting on 17 April next a dividend of €4.30 per share, up by 2.4% compared to last year. This dividend represents a distribution rate of 86% and a yield of 4.6% on the basis of the closing price on 19 February 2015.

EPRA NAV/share: €75.5/share

The EPRA NAV was €4,754 million and €75.5/share, down by 2.8% compared with the end of 2013. The soundness of the Recurring Net Income and the increase in appraisal values have to some extent offset the effect of the distribution, as well as the impacts of the Imser refinancing and restructuring of the hedges, which will have a favorable effect on profile and cost of the debt.

The EPRA triple net NAV was set at €4,145 million and €65.9/share, impacted by the fair valuation of the financial instruments and debts.

Major investment in Hotel real estate at the beginning of 2015

.................................................................................................................................................................

Foncière des Régions to announce the acquisition of a 14.6% stake in Foncière des Murs (FDM) its subsidiary specialising in Hotel real estate, with a portfolio of €3.2 billion. This acquisition will be closed on 23 February with Generali (10.3%) and ACM (4.3%) which will still have 10.3% and 10.0% of the share capital. The price of €23.0 is equivalent to a 1.3% premium on the Triple Net NAV per share. Foncière des Régions will then hold 43.1% of its share capital which, as a limited partner it already consolidates.

Foncière des Régions will also launch a takeover bid for the balance of FDM's capital. The contemplated price is €23 per share (following the delivery of the report of the independent expert that will be appointed by the Supervisory Board of FDM and subject to the decision of conformity of the offer by the AMF). Considering the commitment not to contribute of the main institutional investors, which hold 47.7% of share capital after disposals (Crédit Agricole Assurances, Cardif, Generali and ACM) the stake that can be bought reaches 9.2% of the share capital (€152 million).

Once these transactions have been completed, Foncière des Régions' portfolio will show an additional €430 million to €700 million GS in the Hotels and Service Sector. This enhancement in the attractive Hotel investment market will create value immediately. It will enable to increase the portion of strategic assets and improve financial results visibility (longer lease terms, increased occupancy rate and operating margin).

In order to finance those acquisitions in Hotels and, to a greater extent, its investments and growth projects in each of its asset classes (Offices, Residential, Hotels), Foncière des Régions is contemplating a capital increase of around €250 million3 with preferential subscription rights. The majority shareholders, representing close to 50% of the share capital have already expressed their desire to participate in this.

3 Subject to obtaining the prospectus approved by the AMF

.........................................................................................................................................................

These sound results confirm the permanence of the cash-flows and robust values. 2014 saw the solidity of the portfolio increase, with focusing on strategic markets, the capacity to capitalise on investment opportunities and improvement of the visibility of the results.

In 2015, Foncière des Régions intends to capitalise on new growth opportunities in its strategic asset classes:

  • In Offices, the group intend to invest €300 million mainly in its pipeline. In 2015, 9 projects will be delivered for a cost of €309 million;
  • In Germany Residential, which has an organic growth potential, the group aims to invest €500 million in prime acquisitions in strategic locations. Two portfolios have been negotiated already for €221 million;
  • In Hotel real estate, Foncière des Régions is increasing its exposure (the operation on FDM represents an investment of €430 million to €700 million of assets) and intends to accelerate investments via three tools (sale and leaseback, developments and acquisitions of premises and businesses). The Group set itself an investment target of over €400 million (€200 million GS).

To date, already €1 billion of investments are committed. The strategy of portfolio quality enhancement will also continue thanks to the pursue of disposals with a €700 million program.

Backed by its sound outlook, for 2015, Foncière des Régions targets more than 95% of its portfolio in its strategic markets and is anticipating a slight increase in its EPRA Recurring Net Income per share.

Today, there will be a conference call devoted to analysts and investors

at 2:30 p.m. (Paris time)

The presentation relating to the conference call will be available

on the Foncière des Régions website: www.foncieredesregions.fr/finance

Financial calendar:

Revenues 1Q 2015: 6 May 2015

Contacts:

Media Relations Géraldine Lemoine Tel.: + 33 (0)1 58 97 51 00

[email protected]

Investor Relations Paul Arkwright Tel.: + 33 (0)1 58 97 51 85

[email protected]

Appendix:

€m Value
2014
Total
share
Value
2014
GS
Change
LFL
12 months
Change %
LFL
6 months
Yield ED
2014
GS
Offices - France 5,032 4,353 $3.0\%$ 1.8% 6.6%
Offices - Italy 4,093 1,977 $-0.2\%$ $0.1\%$ $6.1\%$ 1
Offices 9 1 2 5 6,330 $2.0\%$ 1.2% 6.4%
Residential Germany 2,746 1,656 $2.9\%$ $1.5\%$ 6.5%
Hotels/Service Sector 3,243 844 $2.0\%$ 1.5% 6.1%
Other 1,318 922 Na Na Na
Total 16,433 9,752 2.1% $1.2\%$ 6.3%

Portfolio Group Share

EPRA NAV evolution

Simplified income statement (Group share)

$\epsilon$ m 2013 2014 %
Rental income 525.7 558.1
$o/w$ net rental income 483.8 508.5 $+5.1\%$
Net operating costs $-42.7$ $-54.2$
Result from other activities 14.4 21.2
Current operating income 455.8 475.5 $+4.3%$
Net cost of financial debt $-190.4$ $-173.5$
Recurring net income of MEE companies 23.4 14.2
Income from non-consolidated companies 10.1 0.9
Pre-tax net income 298.9 317.2 $+6.1%$
Recurring tax $-2.2$ $-2.7$
EPRA recurring net income 296.7 314.5 $+6.0%$

Foncière des Régions, co-créateur d'histoires immobilières

A reference player in service sector property, Foncière des Régions has built its development and its portfolio around one key characteristic value, that of partnership. With a total portfolio of €16.4 billion € (€9.8 billion Group share) located on buoyant markets, which are France, Germany and Italy, Foncière des Régions is now an acknowledged partner for businesses and regions, which it accompanies in their real estate strategy with a dual objective: To enhance the existing urban portfolio and design real estate for the future.

Foncière des Régions is committed principally to its Key Accounts (Orange, Suez Environnement, Edf, Dassault Systèmes, Thales, Eiffage, etc.) on the Offices market. The group also focuses its attention, in a pioneering and relevant manner, on two other strategic sectors, which are German Residential and Hotels in Europe.

The Foncière des Régions security is listed in sub-fund A of Euronext Paris (FR0000064578 - FDR), a member of the SRD and features in the composition of the MSCI, SBF120, Euronext IEIF "SIIC France" and CAC Mid100 indices, in the European property benchmark indices "EPRA" and "GPR 250" as well as in the FTSE4 Good, DJSI World and NYSE Euronext Vigeo (World 120, Eurozone 120, Europe 120 and France 20) ethical indices.

Foncière des Régions is rated BBB-/Stable by Standard and Poor's.

www.foncieredesregions.fr

1. Major transactions 13
2. Business analysis
elements
(GS)
16
3. Analysis
by segment
22
4. Financial elements 47
5. Net Asset
Value
53
6. Financial resources 55
7. Financial indicators
of subsidiaries
60
8. Glossary 61
  1. Major transactions Annual results

1. Major transactions during the period

November 2014 – Delivery of the New Campus Velizy (46,000 m²) leased to Thales for 9 years firm (€192 million co-investment with Crédit Agricole Assurances)

FDR diverse partner base by signing with NH Hotels Group, Motel One and Meininger

October 2014 - FDR completes its acquisition of €240 million housing units in Berlin and Dresden and signs €26 million of new acquisitions in Berlin

Mars 2014 - FDR signed the sale of €473 million of assets Logistics and €107 million of promises to end of 2014

January
2014
Foncière des Régions and Crédit Agricole Assurances
acquired the Campus Eiffage
February
2014
Foncière des Régions supports B&B in its European
expansion effort
Foncière des Régions: new leases for 3,600 sqm in the
CB 21 Tower at La Défense
March
2014
Foncière des Régions accelerates its strategic refocusing
by selling nearly 60% of its logistics assets for
€473
million
June
2014
Foncière des Régions acquires the "NH Amsterdam
Centre" hotel**** from the NH Hotel Group
Foncière des Régions continues to strengthen its
positioning on the German residential market
Euromed Center: first stone laid of the Golden Tulip
Hotel****
B&B Hotel Paris Porte des Lilas inauguration
July
2014
Foncière des Régions and Demathieu & Bard Immobilier
build the future headquarters of Bose France in
St-Germain-en-Laye
September
2014
Foncière des Régions has successfully priced a
€ 500
million 7-year bond issue
Foncière des Régions awarded for the quality of its
financial and extra-financial reporting , with Reference
Document 2013 and Sustainable Developement Report
2013
October
2014

New rental partnership for Foncière des Régions with Natixis

Foncière des Régions pursue its German Residential Strategy

November 2014 Foncière des Régions and Crédit Agricole Assurances deliver the New Vélizy campus to Thales Foncière des Murs : Success of Capital increase about €200 million December 2014 Foncière des Régions and MEININGER Hotels agree a strategic investment partnership Foncière des Régions announces the création of FDM Management January 2015 Foncière des Régions continues investing in Residential in Germany February 2015

Foncière des Régions enters into a new hotel partnership with Motel One

2. Business analysis

Foncière des Régions increased its stake in Foncière Développement Logements following the Public Exchange Offer (PEO) in August 2013. At the close of the PEO, Foncière des Régions held 59.7% of Foncière Développement Logements, which, as from 1 August 2013, is fully consolidated. In this way, the P&L was impacted for 5 months of the Residential business in 2013 compared with 12 months in 2014.

Also, following the France and Germany activities split done in July 2014, Foncière des Régions directly holds 60.9% of the German portfolio and Foncière Développement Logements holds 61.26% of it.

On 27 October, Foncière des Régions participated in the capital increase of Beni Stabili, and it now holds 48.3% of Beni Stabili's capital.

Foncière des Régions increased its equity interest in Foncière des Murs following capital increase in November 2014, and it now owns 28.46% of Foncière des Murs.

100% Group Share
$(\epsilon$ million) 2013 2014 Change
$($ %)
2013 2014 Change
(9/6)
Change
$($ %)
$LFL*$
$%$ of
re nt
Offices France 265,2 250,7 $-5,5%$ 255.0 238,2 $-6.6%$ $0.7\%$ 43%
Paris 84.3 82.5 $-2,1%$ 79.8 77.9 $-2,4%$ 14 %
Paris Region 102.5 101.3 $-1.1%$ 96.8 93.4 $-3.6%$ 17%
Other French regions 78.5 66,9 $-14,8%$ 78.4 66.9 $-14,7%$ 12%
Offices Italy 231,7 228,7 $-1,3%$ 117.9 114,9 $-2,5%$ $-1,5%$ 21%
Core portfolio 228.4 226.0 $-1,1%$ 116.2 113,5 $-2,3%$ 20%
Dynamic portfolio 3,3 2,7 $-19.0%$ 1.7 1.3 $-19,1%$ 0%
De velopment portfolio 0.0 0.0 0.0% 0.0 0.0 0.0% 0%
To tal Offices 496.9 479.4 $-3,5%$ 372,9 353,1 $-5.3\%$ 0.0% 63%
Hotels and Service sector 204.0 196.1 $-3.9%$ 53.0 51.0 $-3,9%$ $-0.6%$ 9%
Hote s 143.1 142.8 $-0.2\%$ 35.8 35.8 $0.0\%$ 6%
Healthcare 22.2 16.5 $-25.6%$ 6.3 4.7 $-25.2%$ 1%
Business premises 38.7 36,7 $-5,1%$ 10,9 10,5 $-4,1%$ 2%
Residential Germany 63,8 171,1 168,0% 37,9 103,4 173,1% 1,8% 19%
Total Core activities 764,7 846,5 10,7% 463,7 507,4 9,4% $0, 2\%$ 91%
Other 67.2 61.9 $-8,0%$ 62,0 50.7 $-18,1%$ n a 9%
Logistic s 54,2 33.1 $-39.0%$ 54,2 33,1 $-39.0%$ 6 %
ResidentialFrance 13,0 28,8 121,7% 7,8 17,6 na 3%
To tal rent 832,0 908,4 9,2% 525,7 558,1 6, 2% $0, 2\%$ 100%

A. RECOGNISED RENTAL INCOME: +6.2%

The explanation, like for like (+0.2%), for this improvement lies in the very low indexation over the period, the rent renewals signed in 2013, as well as the maintenance of an occupancy rate above 97.1% at the end of December 2014.

As Group share, rental income totalled €558 million, an increase of 6.2% over the period. The increase was mainly due to the consolidation of the Residential business (+€75 million), and:

  • new asset acquisitions and deliveries (+€6.4 million)
  • disposals (-€46.2 million, €21.3 million of which was related to disposals in Logistics)
  • indexation and the mixed effect from departures and re-lettings (-€0.3 million)

1. Cost to revenue by business

1. Cost to revenue by business
Offices
France
Office
Italy
Hotels &
Service Sector
Résidential
Germany
Other Total
2014 2014 2014 2014 2014 2014 2014
Rental Income 238,2 114,9 51,0 103,4 50,7 525,7 558,1
Unrecovered property
operating coats
$-5,7$ $-12,4$ $-0, 0$ $-3,0$ $-6,7$ $-26,6$ $-27,9$
Expenses on properties $-1, 9$ $-3,7$ $-0, 0$ $-9,0$ $-3,3$ $-11,4$ $-17,8$
Net losses on unrecoverable
receivable
$-0,5$ $-1, 2$ $-0, 0$ $-3,3$ $-0,1$ $-5,3$ $-5,1$
Net rental income 230,2 97,6 50,9 88,0 40,6 482,4 507,3
Cost to revenue ratio 3,4% 15,1% $0,0\%$ 14,8% 19,9% 8,3% 9,1%

The cost to revenue ratio rose from 8.3% in 2013 to 9.1% in 2014 following the inclusion of the France Residential business, for which cost to revenue ratio was higher than the average for the group. Excluding the effect of inclusion, the cost to revenue ratio fell to 7.1% in 2014, compared with 7.7% in 2013.

B. LEASE EXPIRATIONS AND OCCUPANCY RATES

1. Annualised lease expirations: 7.9 years of residual term leases (5.8 years firm) for commercial activities

$\mathbf{f}$ $\mathbf{m}^*$ By lease
end date
(1s t b re a k)
$%$ of
total
By lease
end date
$%$ of
to tal
2014 31.6 8% 21,9 5%
2015 29,4 7% 2,6 1%
2016 39,7 9% 25,9 6%
2017 43,7 10% 30,0 7%
2018 47,1 11% 45,0 11%
2019 30,0 7% 30,0 7%
2020 76,1 18% 37,0 9%
2021 33,9 8% 37,8 9%
2022 35,6 8% 45,4 11%
2023 6,7 2% 9,2 2%
Be yond 46,2 11% 135, 2 32%
To tal 419,9 100% 419,9 100%
(ye
a
r)
B
y le
a
s
e
(1s
t b
e
n
d
d
a
te
re
a
k)
B
y le
a
s
e
e
n
d
d
a
te
G
S
2
0
13
2
0
14
2
0
13
2
0
14
Fra
nc
e
5,7 5,4 6,8 6,4
Ita
ly
6,9 6,3 12,6 12,1
Offic
e
s
6
,
1
5
,
7
8
,
5
8
,
0
Hote
ls & S
e
rvic
e
se
c
tor
7,1 6,8 7,1 6,9
Offic
e
-
Ke
y Ac
c
o
u
n
ts
6
,
2
5
,
8
8
,
4
7
,
9
Othe
r
3,1 n
a
5,5 n
a
To
ta
l
5
,
8
5
,
8
8
,
0
7
,
9

The firm term of the leases remained stable between 2013 and 2014 following the disposal of short-term leases (sale of most of the Logistics business) and the signature of new leases, notably with Natixis and Thales, each for a firm term of 9 years.

2. Occupancy rate: 97.1%

(%) Oc
c
u
p
a
n
c
y ra
te
GS
*
2
0
13
2
0
14
Fra
nc
e
95,8% 96,8%
Ita
ly
97,7% 95,2%
Offic
e
s
9
6
,
4
%
9
6
,
3
%
Hote
ls & S
e
rvic
e
se
c
tor
100,0% 100,0%
Re
side
ntia
l Ge
rma
ny
98,7% 98,3%
S
tra
te
g
ic
a
c
tivitie
s
9
7
,
2
%
9
7
,
1%
Oth
e
r
85,5% n/a
To
ta
l
9
6
,
0
%
9
7
,
1%

* Excluding France Residential

The occupancy rate is 97.1%, excluding Logistics, and 96.3% including this segment. For France Offices, it grew by 1 point and was 96.8% following the lettings in the CB 21 Tower and the signature of preliminary sale agreements for vacant assets at the end of the year. In Italy Offices, the occupancy rate fell by 2.5% due to a 51,383 m² asset in Turin being vacated.

C. BREAKDOWN OF RENTAL INCOME - GROUP SHARE

1. Breakdown by major tenants: a strong rental income base

(€ millio
n
)
An
n
u
a
lis
e
d
G
S
re
n
ta
me 2
l in
c
o
0
14
%
Ora
nge
90,4 22%
Te
le
c
om Ita
lia
56,5 13%
Ac
c
or
23,7 6
%
S
ue
z Environne
me
nt
21,3 5
%
EDF 18,2 4
%
Da
ssa
ult S
ystè
me
s
9,8 2
%
Inte
sa
9,2 2
%
Eiffa
ge
8,4 2
%
Tha
le
s
10,7 3
%
S
NCF
7,6 2
%
Te
c
nimont
7,3 2
%
B&B 6,8 2
%
Koria
n
4,4 1%
AON 5,4 1%
P
e
uge
ot/Citroë
n
5,2 1%
Quic
k
4,7 1%
Na
tixis
10,5 2
%
Othe
r te
na
nt <€4m
119,8 29%
To
ta
l re
n
ta
l in
c
o
me
4
19
,
9
10
0
%

2. Geographic breakdown: IDF, Berlin, Milan and Rome account for 54% of rental income

D.DISPOSAL AND AGREEMENTS FOR DISPOSALS: €986 MILLION Dis p o s a ls

(€ millio
n
)
Dis
p
o
s
a
ls
(a
gre
e
me
nts a
s
of e
nd of 2013
c
lose
d)
1
Ag
re
e
me
n
ts
a
s
o
f e
n
d
o
f 2
0
13
to
c
lo
s
e
Ne
w
d
is
p
o
s
a
ls
2
0
14
2
Ne
w
a
g
re
me
n
ts
2
0
14
To
ta
l
2
0
14
Ma
rg
in
vs
2
0
13
va
lu
e
Yie
ld
To
ta
l
Dis
p
o
s
a
ls
=
1 +
2
Offic
e
s -
Fra
nc
e
100 % 152 105 116 2
1
13
7
7,0% 6,6% 268
Offic
e
s -
Ita
ly
100 % 2
9
3 7
9
2 8
1
3,3% 6,1% 10
8
G
S
14 2 3
8
1 3
9
3,3% 6,1% 5
2
Re
side
ntia
l -
De
utsc
hla
nd
100% 119 1 3
3
127 16
0
5,4% 7,1% 15
1
G
S
7
2
1 2
0
7
8
9
7
5,4% 7,1% 9
2
Hote
ls & S
e
rvic
e
se
c
tor
100 % 7
9
3 5
7
5 6
2
1,4% 5,5% 13
6
G
S
2
2
1 16 1 18 1,4% 5,5% 3
9
Othe
r
100 % 17 0 608 143 751 0,2% 6,1% 625
10 0 565 129 694 -
0,3%
6,4% 576
To
ta
l a
s
s
e
t d
is
p
o
s
a
ls
100 % 395 113 894 298 1 19
1
1,9% 6,2% 1 2
8
9
G
S
271 10
9
756 230 986 1,
5
%
6
,
4
%
1 0
2
7

During 2014, Foncière des Régions concluded €986 million in new disposals (€756 million) and disposal agreements (€230 million). These disposals mainly related to non-Core businesses (70%) with the sale of 77% of the Logistics portfolio.

New disposals in 2014 achieved a positive margin of 1.5% over appraisal values at the end of 2013.

E. ASSET ACQUISITIONS: €397 MILLION GROUP SHARE

(€ millio
n
)
To
ta
l ID*
2
0
14
Yie
ld
Offic
e
s -
Fra
nc
e
100% 16
1,
9
6,5%
Offic
e
s -
Ita
ly
100% - 0,0%
G
S
-
Hote
ls & S
e
rvic
e
se
c
tor
100% 60,4 6,9%
G
S
17
,
2
Re
side
ntia
l Ge
rma
ny
100% 357,8 6,0%
G
S
2
17
,
9
Othe
r
100% - 0,0%
To
ta
l
100% 580,1
G
S
3
9
7
,
0
6
,
2
%

ID: Including Duties

In 2014, Foncière des Régions continued its strategy of acquiring assets in its strategic markets with:

  • the acquisition in September 2014 of the Offices rented to Natixis in Charenton-le-Pont with a total surface area of almost 38,000 m²; the acquisition price was €162 million
  • Hotel acquisitions totalling €60 million (100%) and the acquisition in June 2014 of the Hotel NH Amsterdam Centre for €48 million
  • Residential investments in Germany for €358 million (100%), with 62% of the assets located in Berlin, 33% in Dresden and 5% in Leipzig.

F. DEVELOPMENT PROJECTS: €1.5 BILLION GROUP SHARE

1. Committed Projects: €532 million, Group share (of which 63% pre-let)

P
ro
je
c
ts
Typ
e
Lo
c
a
tio
n
Are
a
P
ro
je
c
t
S
u
rfa
c
e
*
(s
q
m)
De
live
ry
Ta
rg
e
t re
n
t
(€/s
q
m/ye
a
r)
P
re
-
le
a
s
e
d
(%)
To
ta
l
B
u
d
g
e
t**
(M€)
Ta
rg
e
t Yie
ld
P
ro
g
re
s
s
Eurome
d Ce
nte
r -
Astrola
be
(QP
FdR : 50%)
Offic
e
s -
Fra
nc
e
Ma
rse
ille
MRC Construc
tion
14 000 2015 250 35% 19 > 7% 100%
Eurome
d Ce
nte
r -
P
a
rking + Comme
rc
e
s (QP
FdR : 50%)
Offic
e
s -
Fra
nc
e
Ma
rse
ille
MRC Construc
tion
900 2015 N/A 100% 16 > 7% 100%
S
te
e
l
Offic
e
s -
Fra
nc
e
P
a
ris
P
a
ris
Re
furbishme
nt
3 700 2015 600 0
%
3
6
6
%
80%
ERDF Avignon Offic
e
s -
Fra
nc
e
Avignon MRC Re
furbishme
nt
4 100 2015 160 100% 9 > 7% 75%
Na
nte
rre
Re
spiro
Offic
e
s -
Fra
nc
e
Na
nte
rre
P
a
ris Re
gions
Construc
tion
11 150 2015 310 100% 5
1
> 7% 75%
Qua
tuor
Offic
e
s -
Fra
nc
e
Lille
-
Rouba
ix
MRC Construc
tion
9 700 2015 160 72% 2
3
> 7% 80%
Askia
-

ur d'Orly (QP
FdR : 25%)
Offic
e
s -
Fra
nc
e
Orly P
a
ris Re
gions
Construc
tion
18 500 2015 250 50% 15 > 7% 70%
Gre
e
n Corne
r
Offic
e
s -
Fra
nc
e
S
a
int-
De
nis
P
a
ris Re
gions
Construc
tion
20 400 2015 285 70% 8
7
> 7% 60%
Ca
mpus Eiffa
ge
(QP
FdR : 50%)
Offic
e
s -
Fra
nc
e

lizy
P
a
ris Re
gions
Construc
tion
23 000 2015 270 100% 5
3
> 7% 70%
Eurome
d Ce
nte
r -
Hôte
l (QP
FdR : 50%)
Offic
e
s -
Fra
nc
e
Ma
rse
ille
MRC Construc
tion
9 900 2016 N/A 100% 19 > 7% 35%
Eurome
d Ce
nte
r -
Ca
lypso (QP
FdR : 50%)
Offic
e
s -
Fra
nc
e
Ma
rse
ille
MRC Construc
tion
9 600 2016 250 0
%
15 > 7% 20%
Da
ssa
ult S
ystè
me
s Exte
nsion (QP
FdR : 50%)
Offic
e
s -
Fra
nc
e

lizy
P
a
ris Re
gions
Construc
tion
13 100 2016 300 100% 3
4
6
%
5
%
S
c
hlumbe
rge
r Montpe
llie
r P
ompigna
ne
Offic
e
s -
Fra
nc
e
Montpe
llie
r
MRC Re
furbishme
nt
3 150 2016 155 100% 8 > 7% 20%
S
ile
x I
Offic
e
s -
Fra
nc
e
Lyon MRC Re
furbishme
nt
10 600 2016 280 0
%
4
7
6
%
10%
Clinique
S
a
int-
Ma
ndé
Offic
e
s -
Fra
nc
e
S
a
int-
Ma
ndé
P
a
ris Re
gions Re
furbishme
nt
5 500 2016 N/A 100% 2
5
6
%
5
%
Bose Offic
e
s -
Fra
nc
e
S
t Ge
rma
in e
n La
ye
P
a
ris Re
gions
Construc
tion
5 100 2016 225 100% 2
0
> 7% 30%
Tha
ïs
Offic
e
s -
Fra
nc
e
Le
va
llois
P
a
ris Re
gions Re
furbishme
nt
5 500 2017 N/A 0
%
4
0
> 7% 10%
B&B P
orte
de
Choisy
Hote
ls
P
a
ris
P
a
ris
Construc
tion
3 947 2015 N/A 100% 2 6
%
83%
B&B Lyon Ca
luire
Hote
ls
Lyon MRC Construc
tion
2 493 2015 N/A 100% 1 7
%
37%
B&B Roma
inville
Hote
ls
Roma
inville
P
a
ris Re
gions
Construc
tion
2 264 2015 N/A 100% 2 > 7% 35%
B&B Torc
y
Hote
ls
Torc
y
P
a
ris Re
gions
Construc
tion
2 429 2015 N/A 100% 2 > 7% 21%
B&B Mülhe
im
Hote
ls
Mülhe
im
Ge
rma
ny
Construc
tion
2 306 2015 N/A 100% 1 > 7% 40%
B&B Erfurt Hote
ls
Erfurt Ge
rma
ny
Construc
tion
2 597 2015 N/A 100% 1 > 7% 12%
B&B Be
rlin
Hote
ls
Be
rlin
Ge
rma
ny
Construc
tion
N/A 2016 N/A 100% 2 > 7% 2
%
B&B Duisburg Hote
ls
Duisburg Ge
rma
ny
Construc
tion
2 706 2015 N/A 100% 2 > 7% 30%
To
ta
l
2
0
0
6
4
2
63% 532 >
7
%
49%

*Surface 100% **Group share, including land cost and financial cost

2014 saw the renewal of the development pipeline with the delivery of 7 development projects, including the delivery of the New Velizy asset (46,000 m²) and the launch of 9 new projects.

The pre-letting rate was 63% at the end of 2014.

2. Managed projects:

P
ro
je
c
ts
Typ
e
Lo
c
a
tio
n
Are
a
S
u
rfa
c
e
*
(s
q
m)
De
live
ry
time
fra
me
Na
nc
y Gra
nd Cœ
ur
Offic
e
s -
Fra
nc
e
Na
nc
y
MRC 6 500 2016
Eurome
d Ce
nte
r : Bure
a
ux Flore
a
l (QP
FdR 50%)
Offic
e
s -
Fra
nc
e
Ma
rse
ille
MRC 13 500 2016
Eurome
d Ce
nte
r : Bure
a
ux He
rmione
(QP
FdR 50%)
Offic
e
s -
Fra
nc
e
Ma
rse
ille
MRC 10 400 2016
S
a
int Ma
ndé
Loge
me
nts
Offic
e
s -
Fra
nc
e
S
a
int Ma
ndé
P
a
ris Re
gions
7 300 2 017
Toulouse
Ma
rque
tte
Offic
e
s -
Fra
nc
e
Toulouse MRC 10 900 2017

ur d'Orly Comme
rc
e
s (QP
FdR 25%)
Offic
e
s -
Fra
nc
e
Orly P
a
ris Re
gions
31 000 2017
Issy Gre
ne
lle
Offic
e
s -
Fra
nc
e
Issy P
a
ris Re
gions
10 800 2017
S
ile
x II
Offic
e
s -
Fra
nc
e
Lyon MRC 30 700 2018
Ne
w Vé
lizy -
Exte
nsion (QP
FdR 50%)
Offic
e
s -
Fra
nc
e

lizy
P
a
ris Re
gions
14 000 2018
Me
udon S
a
ulnie
r
Offic
e
s -
Fra
nc
e
Me
udon
P
a
ris Re
gions
30 000 2018
Me
udon Gre
e
n Va
lle
y
Offic
e
s -
Fra
nc
e
Me
udon
P
a
ris Re
gions
46 900 2018
DS
Ca
mpus Exte
nsion 2 (QP
FdR 50%)
Offic
e
s -
Fra
nc
e

lizy
P
a
ris Re
gions
11 000 2018

ur d'Orly Bure
a
ux (QP
FdR 25%)
Offic
e
s -
Fra
nc
e
Orly P
a
ris Re
gions
50 000 2017-
2018
Mila
n, S
ymbiosis (Ripa
monti)
Offic
e
s -
Ita
ly
Mila
n
Ita
ly
119 000 De
pe
ndind pre
-
le
t sta
tus
To
ta
l
3
9
2
0
0
0

G. PORTFOLIO

Valuation and change in the portfolio
(€ millio
n
)
Va
lu
e
2
0
13
Va
lu
e
2
0
14
Va
lu
e
2
0
14
G
S
LFL
c
h
a
n
g
e
12
mo
n
th
s
Yie
ld
ED
2
0
13
Yie
ld
ED
2
0
14
% o
f
p
o
rtfo
lio
Offic
e
s
-
Fra
n
c
e
*
4 664 5 032 4 353 3,0% 6,8% 6,6% 45%
Offic
e
s
-
Ita
ly*
4 157 4 093 1 977 -
0,2%
6,1% 6,1% 20%
To
ta
l Offic
e
8
8
2
1
9
12
5
6
3
3
0
2
,
0
%
6
,
6
%
6
,
4
%
65%
Ho
te
ls
& S
e
rvic
e
s
e
c
to
r*
3 232 3 243 844 2,0% 6,3% 6,1% 9
%
Re
s
id
e
n
tia
l Ge
rma
n
y
2 446 2 746 1 656 2,9% 6,6% 6,5% 17%
Oth
e
r
1 662 1 088 778 1,3% 4,6% 4,7% 8
%
P
a
rkin
g
fa
c
ilitie
s
241 210 124 n
a
n
c
n
a
1%
P
o
rtfo
lio
16
4
0
2
16
4
13
9
7
3
2
2
,
1%
6
,
5
%
6
,
3
%
10
0
%
Equity a
ffilia
te
s
2
3
2
0
2
0
To
ta
l -
Co
n
s
o
lid
a
te
d
16
4
2
5
16
4
3
3
9
7
5
2
To
ta
l -
GS
10
0
10
9
7
5
2
* In operation assets yield (Offices - France & Hotel and Service Sector) / Core assets (Offices -Italy)

Valuation and change in the portfolio

The Group share of Foncière des Régions' total asset portfolio at the end of December 2014 stood at €9.8 billion (€16.4 billion at 100%) compared to €10 billion at the end of 2013, a like-for-like increase of 2.1% compared to the end of 2013.

Value adjustments on a like-for-like basis were supported by the France Offices (+3%), Residential Germany (+2.9%) and Hotels & Service (+2%) segments.

Geographic breakdown

(€ millio n )
GS *
2 0 14
Fra nc e 5 945
Ita ly 1 977
Ge rma ny 1 679
Othe r 131
To ta l p o rtfo lio 9 7 3 2

*Ex c luding park ing f ac ilit ie s

H. LIST OF MAJOR ASSETS

To
p
10
As
s
e
ts
Lo
c
a
tio
n
Te
n
a
n
ts
S
u
rfa
c
e
(s
q
,
m)
S
h
a
re
o
f
a
ffilia
te
Tour CB 21 P
a
ris-
La

fe
nse
S
ue
z Environne
me
nt, AIG Europe
, Nokia
, Groupon
68 079 75%
Na
tixis Cha
re
nton
Cha
re
nton
Na
tixis
37 835 100%
Da
ssa
ult Ca
mpus
Ve
lizy Villa
c
oubla
y
Da
ssa
ult
56 193 50,1%
Comple
xe
Ga
riba
ldi
Mila
n
Ma
ire
Te
c
nimont
44 650 48,3%
Imme
uble
-
23 rue


ric
ris 17ème
P
a
Ora
nge
11 182 100,0%
Ne
w Ve
lizy
Ve
lizy Villa
c
oubla
y
Tha
le
s
46 163 50,1%
Ca
rré
S
uffre
n
ris 15ème
P
a
AON, Institut Fra

a
is, Ministè
re
Educ
a
tion
24 864 60%
P
e
rc
ie
r
ris 8ème
P
a
Chloe 8 544 100,0%
Ca
p 18
ris 18ème
P
a
Ge
ne
gis, Me
dia
P
a
rtic
ipa
tions
61 097 100,0%
Tra
ve
rsie
re
ris 12ème
P
a
S
NCF
13 700 100,0%

3. Analytical data for the business by segment

Offices France indicators are presented at 100% and as Group share (GS). Assets held partially are the following:

  • Le Ponant 83.5% owned
  • the CB 21 Tower 75% owned
  • Carré Suffren 60% owned
  • the Eiffage properties located at Vélizy (head office of Eiffage Construction and Eiffage Campus, the head office of Eiffage Groupe) 50.1% owned (fully consolidated)
  • the DS Campus and New Velizy properties 50.1% owned (equity method)
  • Euromed Center 50% owned (equity method)
  • Askia, the first office building in the Cœur d'Orly project, 25% owned (equity method)

CAP 18 is reclassified under Offices France (instead of Logistics previously).

A. OFFICES FRANCE

1. Rental income recognised: €238 million, +0.7% on a like-for-like basis

1.1. Geographic breakdown strategic locations (Île-de-France and Regional Cities – MRC) generate 87% of rental income Re n ta l Re n ta l Re n ta l Re n ta l Ch a n g e

(€ millio
n
)
S
u
rfa
c
e
(s
q
m)
Nu
mb
e
r
o
f a
s
s
e
ts
Re
n
ta
l
in
c
o
me
2
0
13
Re
n
ta
l
in
c
o
me
2
0
13
Re
n
ta
l
in
c
o
me
2
0
14
Re
n
ta
l
in
c
o
me
2
0
14
Ch
a
n
g
e
(%)
Ch
a
n
g
e
(%)
LFL
% o
f
re
n
ta
l
in
c
o
me
10
0
%
G
S
10
0
%
G
S
P
a
ris Ce
ntre
We
st
70 971 11 30,3 30,5 30,5 30,6 0,4% 12,9%
S
outhe
rn P
a
ris
77 996 11 33,5 28,7 31,7 26,9 -
6,3%
11,3%
North Ea
ste
rn P
a
ris
113 753 6 20,5 20,5 20,4 20,4 -
0,6%
8,6%
We
ste
r Cre
sc
e
nt a
nd La

fe
nse
207 141 2
2
63,9 58,2 63,7 57,2 -
1,7%
24,0%
Inne
r suburbs*
351 996 2
2
17,9 18,0 21,9 20,4 13,5% 8,6%
Oute
r suburbs
124 653 5
6
20,6 20,6 15,7 15,7 -
23,7%
6,6%
To
ta
l P
a
ris
Re
g
io
n
9
4
6
5
10
12
8
18
6
,
8
17
6
,
6
18
3
,
8
17
1,
2
-
3
,
0
%
7
1,
9
%
MRC 4
2
5
7
6
4
7
5
3
8
,
9
3
8
,
8
3
3
,
7
3
3
,
7
-
13
,
1%
14
,
2
%
Oth
e
r Fre
n
c
h
re
g
io
n
s
4
8
4
2
9
0
18
0
3
9
,
6
3
9
,
6
3
3
,
2
3
3
,
2
-
16
,
2
%
13
,
9
%
To
ta
l
1 8
5
6
5
6
4
383 2
6
5
,
3
2
5
5
,
0
2
5
0
,
7
2
3
8
,
2
-
6
,
6
%
0
,
7
%
10
0
,
0
%

Group share rental income fell from €255 million to €238.2 million, a drop of €16.8 million over one year. This change is the combined result of:

  • asset disposals and sharing agreements in 2013 and 2014 (-€18.6 million), due primarily to disposals in the outer suburbs and in the Regions, along with the sharing of the DS Campus (-€2.7 million)
  • asset acquisitions and deliveries (+€5.8 million):
  • o acquisitions:
    • of the Natixis building to Charenton in Q4 2014 (€2.6 million)
    • of the SICRA headquarters to Chevilly-Larue in March 2013 (€0.4 million)
  • o delivery of pre-leased assets, including:
    • the New Velizy asset, a turnkey property leased to Thales, delivered in October 2014 (€1.1 million Group share)
    • delivery of the Pégase asset, a turnkey property leased to Eiffage and located in Clichy (92) in April 2013 (+€0.4 million)
    • a turnkey office building leased to Egis in Montpellier, delivered in July 2014 (+€0.4 million)
  • vacation of properties earmarked for refurbishment or complete redevelopment (-€3.1 million), notably the Silex 1 and 2 buildings in Lyon and the Levallois Anatole France property
  • an increase on a like-for-like basis of +0.7% (€1.5 million) thanks to:
  • o the positive effect of indexation (+€1 million)
  • o the rental activity (+€0.5 million):
    • rentals (+€3.3 million)
    • vacated premises (-€2.1 million)
    • renewals/renegotiations (-€0.7 million, a drop of 1% in renewed leases)

2. Annualised rental income: €263 million

2.1 Breakdown by major tenants

(€ millio
n
)
GS
*
S
u
rfa
c
e
(s
q
m)
Nb
o
f
a
s
s
e
ts
An
n
u
a
lis
e
d
re
n
ta
l in
c
o
me
2
0
13
An
n
u
a
lis
e
d
re
n
ta
l in
c
o
me
2
0
14
Ch
a
n
g
e
(%)
% o
f
re
n
ta
l
in
c
o
me
Ora
nge
603 007 192 108,4 90,4 -
16,6%
34,3%
S
ue
z Environne
me
nt
44 637 2 21,1 21,3 0,9% 8,1%
EDF 195 083 23 19,0 18,2 -
4,4%
6,9%
Da
ssa
ult S
ystè
me
s
56 192 1 9,8 9,8 0,3% 3,7%
Tha
le
s
88 274 2 9,2 10,7 16,2% 4,1%
Eiffa
ge
190 657 104 9,1 8,4 -
7,5%
3,2%
S
NCF
13 700 1 7,7 7,6 -
1,4%
2,9%
AON 15 592 1 5,5 5,4 -
1,3%
2,1%
P
e
uge
ot Citroë
n
19 531 1 5,1 5,2 1,4% 2,0%
Othe
r te
na
nts < € 4M
592 001 53 74,5 75,7 1,7% 28,8%
To
ta
l
1 8
5
6
5
6
4
383 2
6
9
,
4
2
6
3
,
1
-
2
,
3
%
10
0
,
0
%

Currently, the ten leading tenants represent 71% of annualised rents, a percentage slightly lower than at the end of 2013 (75%).

The 2.3% drop in rental income between 2013 and 2014 is mainly due to the impact of disposals (notably Orange and EDF). This was partially offset by the acquisition of the Natixis Charenton building (€10.5 million of annual rents).

2.2 Geographical breakdown: Île-de-France accounts for 76% of rental income

(€ millio
n
)
S
u
rfa
c
e
(s
q
m)
Nu
mb
e
r
o
f a
s
s
e
ts
An
n
u
a
lis
e
d
re
n
ta
l in
c
o
me
An
n
u
a
lis
e
d
re
n
ta
l in
c
o
me
Ch
a
n
g
e
(%)
% o
f
re
n
ta
l
GS
*
2
0
13
2
0
14
in
c
o
me
P
a
ris Ce
ntre
We
st
70 971 11 34,00 34,0 0,0% 13%
S
outhe
rn P
a
ris
77 996 11 30,60 28,6 -
6,6%
11%
North Ea
ste
rn P
a
ris
113 753 6 20,70 21,4 3,2% 8
%
We
ste
r Cre
sc
e
nt a
nd La

fe
nse
207 141 22 64,00 63,1 -
1,4%
24%
Inne
r suburbs*
351 996 22 27,50 40,2 46,1% 15%
Oute
r suburbs
124 653 56 19,40 13,0 -
33,1%
5
%
To
ta
l P
a
ris
Re
g
io
n
9
4
6
5
10
12
8
19
6
,
2
0
2
0
0
,
2
2
,
0
%
76%
MRC 4
2
5
7
6
4
7
5
3
6
,
10
3
2
,
6
-
9
,
8
%
12
%
Oth
e
r Fre
n
c
h
re
g
io
n
s
4
8
4
2
9
0
18
0
3
7
,
10
3
0
,
3
-
18
,
2
%
12
%
To
ta
l
1 8
5
6
5
6
4
3
8
3
2
6
9
,
4
0
2
6
3
,
1
-
2
,
3
%
10
0
,
0
%

* including DS Campus in GS 50%

The geographical breakdown of rental income is in line with that of the accounted rental income, confirming the prevalence of the Île-de-France share, with 76% of annualised rental income. The main changes in rental income by geographical area reflect the rental activity since 1 January 2014:

  • Disengagement from the Regions (-18.2%) and from the outer suburbs (-33.1%) by disposing of assets, particularly the EDF rue de Verdun in Nîmes (€0.9 million in annualised rental income) and the Orange asset in Soisy-sous-Montmorency
  • Developments in the inner suburbs (+46% of annualised rental income), notably the acquisition of the Natixis Charenton asset.

3. Indexation

The indexation effect is +€1 million over 12 months. 28% of rental income is indexed to the ICC, 69% is indexed to the ILAT, whilst the balance is indexed to the ILC or IRL.

The rents benefiting from an indexation floor (1%) represent 34% of the annualised rents and are indexed on the ILAT.

The impact of a negative indexation of the ILAT and the ICC at -1% on annualised rents is estimated at €1.4 million, a decrease of 0.5%.

4. Rental activity

(€ millio
n
)
S
u
rfa
c
e
(s
q
m)
An
n
u
a
lis
e
d
re
n
ta
l
in
c
o
me
An
n
u
a
lis
e
d
re
n
ta
l in
c
o
me
(€/s
q
m)
Va
c
a
ting
117 593 14,3 121,4
Le
tting
76 410 18,4* 241,3
Re
ne
wa
l
115 543 28,1 243,0
*GS rent = 11,9 M

In 2014, one asset in Levallois-Perret and two assets in Meudon and Vélizy were vacated with a view to redevelopment, but also:

  • 8 properties rented by the Eiffage group (9,249 m²; €0.5 million of rent) in January 2014 in accordance with our initial agreements
  • of 16 assets leased to Orange (45,545 m²: €6.1 million of rent) located mostly in regions and which are intended to be sold vacant to developers (5 have already been sold in 2014 for 13,194 m²/€1.1 million).

These vacancies have been offset by letting existing assets and delivering leased assets, representing €11.9 million in annualised rental income (76,410 m2 ) and the delivery of the New Vélizy assets (46,000 m²) in October and the building leased to Egis in Montpellier (6,000 m²) in July.

As regards marketing efforts, the significant events for this year were the letting in the CB 21 Tower. Five new leases with Covidien, FHB, Groupon, Wano and Verizon, representing a total of 11,364 m² were signed in 2014. The Tower currently has an occupation rate of 97% and one floor remains to be let (1,300 m²).

2014 was also underscored by the renewal of 11% of the leases in the portfolio as a result of the continuation of our partnership strategy, which is proving effective in keeping our tenants in our properties.

All the signatures of the year (including the acquisition of the building Natixis at Charenton) represent €50 million for 6.1 year firm lease.

5. Lease expirations and occupancy rates

5.1. Lease expirations: 6.4 years residual lease term (5.4 years firm)

(€ millio
n
)*
B
y le
a
s
e
e
n
d
d
a
te
1s
t b
(
re
a
k)
% o
f
to
ta
l
B
y le
a
s
e
e
n
d
d
a
te
%
o
f to
ta
l
2015 28,7 11% 19,5 7
%
2016 27,9 11% 2,2 1%
2017 22,2 8
%
13,5 5
%
2018 28,1 11% 17,8 7
%
2019 25,2 10% 38,3 15%
2020 27,7 11% 29,4 11%
2021 18,3 7
%
36,1 14%
2022 19,5 7
%
30,9 12%
2023 32,8 12% 40,1 15%
2024 4,1 2
%
3,4 1%
Be
yond
28,6 11% 31,8 12%
To
ta
l
2
6
3
,
1
10
0
%
2
6
3
,
1
10
0
%

* including DS Campus in GS 50%

The firm residual term is lower at 5.4 years, vs. 5.7 years at the end of 2013. By lease termination date, the residual term of the leases amounts to 6.4 years (vs. 6.8 in 2013).

The mechanical loss of 12 months of residual term was partially offset by the signature of long leases (Natixis and Thales in New Velizy leases for 9 years firm at the end of 2014), the lease renegotiations, particularly for the Percier assets (Chloé lease + 3 years firm).

(%) 2
0
13
2
0
14
P
a
ris Ce
ntre
We
st
100,0% 100,0%
S
outhe
rn P
a
ris
99,2% 99,2%
North Ea
ste
rn P
a
ris
96,1% 97,4%
We
ste
r Cre
sc
e
nt a
nd La

fe
nse
92,5% 97,7%
Inne
r suburbs
98,5% 99,0%
Oute
r suburbs
95,4% 94,0%
Tota
l P
a
ris Re
gion
9
6
,
3
%
9
7
,
9
%
MRC 95,4% 95,1%
Othe
r Fre
nc
h re
gions
93,8% 89,9%
To
ta
l
9
5
,
8
%
9
6
,
8
%

5.2. Occupancy rate and type: an occupancy rate of 96.8%

The occupancy rate is up in comparison with the end of 2013 (96.8% vs. 95.8%). That is explained by the successful letting of CB 21 Tower. Therefore, the occupancy rate in Île-de-France has risen by 1.6 points over the year.

The increase in the vacancy rate in the Regions is explained by the liberation of the Eiffage and Orange sites which are the subject of an ongoing sales process.

The other vacant office space is mainly found in 3 properties located in Paris (marketing ongoing), Nîmes and in Lille; these latter two are the subject of an ongoing sales process.

6. Reserves for unpaid rents

2
0
12
2
0
14
0,10% 0,2%
0,3 0,5

* net provision / reversals of provison

For France Offices, the level of unpaid rents remains very low, given the quality of the client base.

7. Disposals and disposal agreements: €137 million

7. Disposals and disposal agreements: €137 million
(€ millio
n
)
Dis
p
o
s
a
ls
(a
gre
e
me
nts a
s
of e
nd of 2013
c
lose
d)
1
Ag
re
e
me
n
ts
a
s
o
f e
n
d
o
f 2
0
13
to
c
lo
s
e
Ne
w
d
is
p
o
s
a
ls
2
0
14
Ne
w
a
g
re
me
n
ts
2
0
14
To
ta
l
2
0
14
Ma
rg
in
vs
2
0
13
va
lu
e
Yie
ld
To
ta
l
Dis
p
o
s
a
ls
= 1 + 2
Tota
l P
a
ris Re
gion
65,9 82,6 58,2 8,6 6
6
,
7
10,0% 6,0% 12
4
,
0
MRC 60,4 5,2 14,8 12,7 2
7
,
5
11,7% 5,5% 7
5
,
2
Othe
r Fre
nc
h re
gions
26,0 17,6 23,7 0,0 2
3
,
7
0,3% 9,7% 4
9
,
7
P
a
rtic
ipa
tions
0,0 0,0 19,5 0,0 19
,
5
0,0% n
a
19
,
5
To
ta
l
15
2
,
3
10
5
,
5
116
,
1
2
1,
3
13
7
,
5
7
,
0
%
6
,
6
%
2
6
8
,
4

New commitments (new disposals and new preliminary disposal agreements) reflecting a desire to improve the quality of the portfolio. These €137 million commitments relate to 34 assets, including 30 in the dynamic compartment and a total of €51 million in other French regions.

Work on disposals in 2014 also included the materialisation of €152 million in preliminary agreements signed in previous years.

8. Acquisitions: €162 million ID

Assets Surface
(sq.m)
Location Tenants Acquisition Price
(€million)
Yield*
NATIXIS CHARENTON 37 835 Charenton le pont Natixis 161,9 6,5%
Total 37 835 161,9 0,0%

*including duties

Foncière des Régions entered into a new partnership with Natixis by acquiring a 38,000 m² asset leased for 9 years firm at the start of October 2014 under a sale and lease back programme, BREEAM In-Use certified.

9. Development projects: a pipeline of more than €1.4 billion

The development policy of Foncière des Régions aims mainly at continuing the asset enhancement work undertaken (improvement of asset quality and creation of value), supporting Key Accounts partners over the long term in the deployment of their real estate strategy, and managing new operations in strategic locations.

The strategy is based, in the greater Paris area, on locations which are well served by public transport and/or in established tertiary districts and in the large Regional Cities where the annual take-up is greater than 50,000 m² per year, in prime locations.

9.1 Delivery of properties

Over the year, the following properties were delivered:

  • in October 2014, the New Velizy asset, a campus of 46,000 m² built turnkey for the Thales group and located in Vélizy-Villacoublay, under a 9 year firm lease, HQE and BREEAM "Very Good" certified
  • in July 2014, a new turnkey office building covering 6,000 m² leased to Egis and located in the Parc de la Pompignane in Montpellier under a 9 year firm lease.

9.2. Committed projects

P
ro
je
c
ts
Lo
c
a
tio
n
Are
a
P
ro
je
c
t
S
u
rfa
c
e
**
(s
q
m)
De
live
ry
Ta
rg
e
t
o
ffic
e
s
re
n
t
(€/s
q
m/ye
a
r)
P
re
-
le
t
(%)
To
ta
l
B
u
d
g
e
t*
(€m)
P
ro
g
re
s
s
Yie
ld
Eurome
d Ce
nte
r -
Astrola
be
(QP
FdR : 50%)
Ma
rse
ille
MR Construc
tion
14 000 2015 250 35% 19 100% > 7%
Eurome
d Ce
nte
r -
P
a
rking + Comme
rc
e
s (QP
FdR : 50%)
Ma
rse
ille
MR Construc
tion
900 2015 N/A 100% 16 100% > 7%
S
te
e
l
P
a
ris
P
a
ris re
gions
Re
furbishme
nt
3 700 2015 600 0
%
3
6
80% 6
%
ERDF Avignon Avignon MR Re
c
onstruc
tion
4 100 2015 160 100% 9 75% > 7%
Na
nte
rre
Re
spiro
Na
nte
rre
P
a
ris re
gions
Construc
tion
11 150 2015 310 100% 5
1
75% > 7%
Qua
tuor
Lille
-
Rouba
ix
MR Construc
tion
9 700 2015 160 72% 2
3
80% > 7%
Askia
-

ur d'Orly (QP
FdR : 25%)
Orly P
a
ris re
gions
Construc
tion
18 500 2015 250 50% 15 70% > 7%
Gre
e
n Corne
r
S
a
int-
De
nis
P
a
ris re
gions
Construc
tion
20 400 2015 285 70% 8
7
60% > 7%
Ca
mpus Eiffa
ge
(QP
FdR : 50%)

lizy
P
a
ris re
gions
Construc
tion
23 000 2015 270 100% 5
3
70% > 7%
Eurome
d Ce
nte
r -
Hôte
l (QP
FdR : 50%)
Ma
rse
ille
MR Construc
tion
9 900 2016 N/A 100% 19 35% > 7%
Eurome
d Ce
nte
r -
Ca
lypso (QP
FdR : 50%)
Ma
rse
ille
MR Construc
tion
9 600 2016 250 0
%
15 20% > 7%
Da
ssa
ult S
ystè
me
s Exte
nsion (QP
FdR : 50%)

lizy
P
a
ris re
gions
Construc
tion
13 100 2016 300 100% 3
4
5
%
6
%
S
c
hlumbe
rge
r Montpe
llie
r P
ompigna
ne
Montpe
llie
r
MR Re
c
onstruc
tion
3 150 2016 155 100% 8 20% > 7%
S
ile
x I
Lyon MR Re
furbishme
nt
10 600 2016 280 0
%
4
7
10% 6
%
Clinique
S
a
int-
Ma
ndé
S
a
int-
Ma
ndé
P
a
ris re
gions Re
c
onstruc
tion
5 500 2016 N/A 100% 2
5
5
%
6
%
Bose S
t Ge
rma
in e
n La
ye
P
a
ris re
gions
Construc
tion
5 100 2016 225 100% 2
0
30% > 7%
Tha
ïs
Le
va
llois
P
a
ris re
gions
Re
furbishme
nt
5 500 2017 ND 0
%
4
0
10% > 7%
To
ta
l
18
1 9
0
0
62% 5
18
53% >
7
%

*Surface 100% **In Group share, including land cost and financial cost

Several projects were launched and begun during the year:

  • Calypso, an office building of 9,600 m 2 within the Euromed Center project in Marseille
  • Silex 1, a 10,600 m2office building in the heart of the Part-Dieu district in Lyon
  • A turnkey for ERDF in Avignon over a floor area of 4,100 m²
  • Thaïs, a 5,500 m 2 building at the foot of the Louise Michel metro station in Levallois-Perret.

Leases have also been signed over the year:

  • with Dassault Systèmes for an extension to the existing campus in Vélizy over 13,100 m². The planning application was filed at the end of June and the work is due to start in February 2015. The lease for the campus (with extension) is extended to 10 years from 2016.
  • with Bose on a 5,100 m 2 turnkey property for the future headquarters of the group in Saint-Germain-en-Laye for which work began in July
  • with Schlumberger on a 3,150 m 2 turnkey property in the Parc de la Pompignane, in Montpellier for which work began in November
  • with INICEA on a 12 year firm lease in advance of completion, for the construction of a 120-bed psychiatric clinic in Saint Mandé, as part of the development of the site formerly occupied by EDF.

Finally, regarding the Euromed Center Phase 1 development in Marseille, the 857-space car park and the first office building (Astrolabe), covering 14,000 m 2 , were delivered in January 2015. Work on the hotel (following the signing of a firm 12-year lease with Louvre Hôtels for the Golden Tulip brand) is ongoing, with delivery expected in 2016.

9.3. Managed projects

P
ro
je
c
ts
Lo
c
a
tio
n
P
ro
je
c
t
Are
a
S
u
rfa
c
e
*
(s
q
m)
De
live
ry
time
fra
me
Na
nc
y Gra
nd Cœ
ur
Na
nc
y
Construc
tion
MR 6 500 2016
Eurome
d Ce
nte
r : Bure
a
ux Flore
a
l (QP
FdR
50%)
Ma
rse
ille
Construc
tion
MR 13 500 2016
Eurome
d Ce
nte
r : Bure
a
ux He
rmione
(QP
FdR
50%)
Ma
rse
ille
Construc
tion
MR 10 400 2016
S
a
int Ma
ndé
Loge
me
nts
S
a
int Ma
ndé
Re
c
onstruc
tion
P
a
ris re
gions
7 300 2017
Toulouse
Ma
rque
tte
Toulouse Re
c
onstruc
tion
MR 10 900 2017

ur d'Orly Comme
rc
e
s (QP
FdR 25%)
Orly Construc
tion
P
a
ris re
gions
31 000 2017
Issy Gre
ne
lle
Issy Re
struc
tura
tion + Exte
nsion
P
a
ris re
gions
10 800 2017
S
ile
x II
Lyon Re
struc
tura
tion + Exte
nsion
MR 30 700 2018
Ne
w Vé
lizy -
Exte
nsion (QP
FdR 50%)

lizy
Construc
tion
P
a
ris re
gions
14 000 2018
Me
udon S
a
ulnie
r -
Opa
le
Me
udon
Re
c
onstruc
tion
P
a
ris re
gions
30 000 2018
Me
udon Gre
e
n Va
lle
y -
Ca
nopé
e
Me
udon
Re
c
onstruc
tion
P
a
ris re
gions
46 900 2018
DS
Ca
mpus Exte
nsion 2 (QP
FdR 50%)

lizy
Construc
tion
P
a
ris re
gions
11 000 2018

ur d'Orly Bure
a
ux (QP
FdR 25%)
Orly Construc
tion
P
a
ris re
gions
50 000 2017-
2018
To
ta
l
2
7
3
0
0
0

*surface 100%

The building permits have been completed on the Nancy Grand Cœur (6,500 m²), Meudon Saulnier – Opale (30,000 m²) and Meudon Green Valley – Canopée (47,000 m²) projects. These projects are currently in the premarketing phase and are likely to be committed depending on leasing agreements to be completed.

The building permit has been obtained for the extension of the New Velizy campus, of which the first phase of 46,000 m² was delivered in October 2014. Discussions with Thales are currently underway regarding a 14,000 m 2 extension.

On the Silex 2 (project to renovate/extend the tower vacated by EDF in the Part-Dieu district of Lyon), Toulouse Marquette (10,900 m 2 building in the centre of Toulouse) and Issy Grenelle (renovation and extension over 10,800 m² in Issy-les-Moulineaux) the building permits have been filed.

Further, work is continuing on the Euromed Center assets: Floréal and Hermione.

10. Asset values

10.1 Change in assets

10.1 Change in assets
$(\epsilon$ million)
Asset
Value ED
2013
Value
adjustment
Ac quisitions Disposals Invest. Transfer Value ED
2014
Assets in operation 3912 116 162 $-249$ 50 $\mathbf{0}$ 3991
Assets under developement 205 18 $\Omega$ $\Omega$ 139 $\Omega$ 362
Total 4 1 1 7 134 162 $-249$ 189 0 4 3 5 3
* including DS Campus, New Velizy, Euromed and Cœur d'Orly in GS

10.2 Change on a like-for-like basis

Value GS (incl. assets under development)

$(\epsilon$ million) 100%
value ED
2013
100%
value ED
2014
Value ED
2014
$GS*$
LFL
change
12 months
Yie ld ED
2013
Yield ED
2014
$%$ of
to tal value
Paris Centre West 575.5 624,6 624,6 8,4% 5,9% 5,4% 14%
Southern Paris 594,5 584,2 467.8 4,2% 6,3% 6,1% 11%
North Eastern Paris 293,0 306,0 306,0 4,0% 6,4% 7,2% 7%
Wester Crescent and La Défense 1188.3 1139,0 992,2 0.5% 6,2% 6,4% 23%
Innersuburbs 621,2 974.4 679,1 0,4% 6,5% 5,9% 16%
Outersuburbs 218,2 170,2 170.2 1.3% 8,6% 7,7% 4%
TotalParis Region 3 490,6 3798.4 3 2 3 9 , 9 2,9% 6,1% 6,2% 74%
MRC 384,3 420,1 420,1 2,9% 7,3% 7,5% 10%
Other French regions 495.3 331,0 331.0 $-1,4%$ 9,2% 9,0% 8%
To tal in operation 4 3 7 0 , 2 4 5 4 9 , 6 3991,0 2,5% 6,8% 6,6% 92%
Assets under developement 294,3 482,8 362,0 8,0% 0,3% 3,6% 8%
Total 4 6 6 4 , 5 5 0 3 2 , 4 4 3 5 3 , 0 $3.0\%$ 6,5% 6,3% 100%

2014 was marked by a 3% increase in like-for-like assets:

Paris Centre West is the area with the highest growth (8.3%). This is due to the contraction in capitalisation rates on Parisian assets with long leases, reflecting a market trend during the year. Note that in the city area of Paris, the increase is 6% on a like-for-like basis.

In 2014, only the assets in other French regions decreased in value with a drop of 1.4% on a like-for-like basis.

11. Strategic asset segmentation

  • "Core" portfolio: the Core portfolio is the strategic asset core, consisting of resilient properties providing long-term income. Mature buildings can be disposed of in timely fashion in managed proportions, freeing up resources that can be reinvested in value-creating operations, either by shoring up our asset base or by new investments.
  • "Secondary" portfolio: the "Secondary" portfolio originates principally from outsourcing operations with our major partners-lessees. This portfolio provides a pocket yielding higher than the offices portfolio average, with an historically high lease renewal rate. The small size of these individual assets and their liquidity on the local markets make them apt candidates for gradual disposal.
  • Portfolio "In the process of valuation": the "in the process of valuation" portfolio includes properties targeted for specific restructuring or rental development actions. These assets are primed to become core assets once the asset management work has been completed.
assets once the asset management work has been completed.
Co
re
P
o
rtfo
lio
Va
lu
e
e
n
h
a
n
c
e
me
n
t
P
o
rtfo
lio
S
e
c
o
n
d
a
ry
a
s
s
e
t
To
ta
l
Numbe
r of a
sse
ts
7
0
5
4
259 383
Va
lue
ED GS
(€ million)
2 844 910 599 4
3
5
3
Yie
ld
6,2% 5,5% 8,1% 6
,
3
%
Re
sidua
l firm dura
tion of le
a
se
s (ye
a
rs)
6,2 3,2 4,0 5
,
4
Oc
c
upa
nc
y ra
te
99,3% 94,3% 90,5% 9
6
,
8
%

The core part of the portfolio rose slightly during 2014 (65% of the Office France portfolio, i.e. 2%) while the "Secondary" compartment decreased significantly over the year (from 19% at the end of 2013 to 14% at the end of 2014), thanks to the sale of €203 million in assets in this compartment (thanks to a targeted disposal strategy).

B. OFFICES ITALY

Listed on the Milan stock exchange since 1999, Beni Stabili is the largest listed Italian property firm. Its assets consist largely of offices located in cities in northern and central Italy, particularly Milan and Rome. The company's assets totalled €4.1 billion at the end of December 2014.

Foncière des Régions holds 48.3% of the capital of Beni Stabili. The figures are disclosed as 100%.

1. Accounted rental income: -1.5% like-for-like

1. Accounted rental income:
-1.5% like-for-like
(€ millio
n
)
S
u
rfa
c
e
(s
q
m)
Nu
mb
e
r
o
f a
s
s
e
ts
Re
n
ta
l
in
c
o
me
2
0
13
Re
n
ta
l
in
c
o
me
2
0
14
Ch
a
n
g
e
(%)
Ch
a
n
g
e
(%)
LFL
% o
f
to
ta
l
Core
portfolio
1 726 214 228,4 226,0 -
1,1%
98,8%
Dyna
mic
portfolio
9
5
3
7
3,3 2,7 -
23,4%
1,2%
S
u
b
to
ta
l
1 8
2
1
251 2
3
1,
7
2
2
8
,
7
-
1,
3
%
10
0
,
0
%
De
ve
lope
me
nt portfolio
0 2 0,0 0,0 0,0% 0,0%
To
ta
l
1 8
2
1
253 2
3
1,
7
2
2
8
,
7
-
1,
3
%
-
1,
5
%
10
0
,
0
%

The variation in rental income between 31 December 2013 and 31 December 2014 is €3 million, or -1.3%. This change is due primarily to:

  • the effect of properties being vacated, leased and indexation (mostly the impact of an asset in Turin being vacated for which the annualised rent is €5.4 million): -€3.3 million
  • disposals: -€6.6 million
  • deliveries of assets under development, principally Via dell'Arte in Rome and San Fedele and San Nicolao in Milan: +€5.6 million.

The change on a like-for-like basis was - 1.5% over the period.

2. Annualised rental income: €219 million

2.1 Breakdown by portfolio

2.1 Breakdown by portfolio
(€ millio
n
)
S
u
rfa
c
e
(s
q
m)
Nu
mb
e
r
o
f a
s
s
e
ts
An
n
u
a
lis
e
d
re
n
ta
l in
c
o
me
2
0
13
An
n
u
a
lis
e
d
re
n
ta
l in
c
o
me
2
0
14
Ch
a
n
g
e
(%)
% o
f
to
ta
l
Core
portfolio
1 726 214 227,2 216,4 -
5,0%
99,0%
Dyna
mic
portfolio
9
5
3
7
2,2 2,2 1,0% 1,0%
S
u
b
to
ta
l
1 8
2
1
251 2
2
9
,
4
2
18
,
7
-
4
,
9
%
10
0
,
0
%
De
ve
lope
me
nt portfolio
0 2 0,0 0,0 0,0% 0,0%
To
ta
l
1 8
2
1
253 2
2
9
,
4
2
18
,
7
-
4
,
9
%
10
0
,
0
%

2.2. Geographic breakdown

2.2. Geographic breakdown
(€ millio
n
)
S
u
rfa
c
e
(s
q
m)
Nu
mb
e
r
o
f a
s
s
e
ts
An
n
u
a
lis
e
d
re
n
ta
l in
c
o
me
2
0
13
An
n
u
a
lis
e
d
re
n
ta
l in
c
o
me
2
0
14
Ch
a
n
g
e
(%)
% o
f
to
ta
l
Mila
n
426 4
1
89,1 83,2 -
7,1%
38,1%
Rome 158 3
2
19,5 19,7 1,0% 9,0%
Othe
r
1 236 178 120,8 115,8 -
4,4%
52,9%
To
ta
l
1 8
2
1
251 2
2
9
,
4
2
18
,
7
-
4
,
9
%
10
0
,
0
%

The increase in revenues in Rome is due to the delivery of the Via dell' Arte property in Q2 2014.

2.3. Breakdown by tenant

2.3. Breakdown by tenant
(€ millio
n
)
S
u
rfa
c
e
(s
q
m)
Nu
mb
e
r
o
f a
s
s
e
ts
An
n
u
a
lis
e
d
re
n
ta
l in
c
o
me
2
0
13
An
n
u
a
lis
e
d
re
n
ta
l in
c
o
me
2
0
14
Ch
a
n
g
e
(%)
% o
f
to
ta
l
Te
le
c
om Ita
lia
1 160 159 118,4 117,0 -
1,2%
53,5%
Othe
r
661 9
2
111,0 101,7 -
9,2%
46,5%
To
ta
l
1 8
2
1
251 2
2
9
,
4
2
18
,
7
-
4
,
7
%
10
0
,
0
%

3. Indexation

The annual indexation in rental income is usually calculated by taking 75% of the increase in the Consumer Price Index (CPI) applied on each anniversary of the signing date of the agreement. The average increase in the IPC index was 0.2% in 2014. All leases are protected against negative indexation.

4. Rental activity

During 2014, rental activity can be summarised as follows:

(€ millio
n
)
S
u
rfa
c
e
(s
q
m)
An
n
u
a
lis
e
d
re
n
ta
l
in
c
o
me
An
n
u
a
lis
e
d
re
n
ta
l in
c
o
me
(€/s
q
m)
Va
c
a
ting
69 666 10,4 149
Le
tting
25 384 11,4 451
Re
ne
wa
l
23 800 4,2 175

The new leases mainly concern the San Nicolao property (€5.4 million in rent) let under the terms of a 13-year lease, seven of which are firm, to Luxottica. The other leases concern the Piazza San Fedele (€2.1 million) and Via Dante (€1.2 million) assets in Milan, and the Via dell'Arte asset in Rome (€0.7 million).

Renewals was renegociated resulted in increased rental income of 14%, mostly from the Via Dell' Union asset in Milan and the Via Darsena asset in Ferrara, with a surface area of almost 12,455 m².

The Corso Ferrucci property (Turin, 51,383 m²) was vacated in June 2014 and is being actively marketed.

5. Lease expirations and occupancy rates

5.1. Lease expirations: 12.1 years residual lease term (6.3 years firm)

(€ millio
n
)
B
y le
a
s
e
e
n
d
d
a
te
1s
t b
(
re
a
k)
% o
f
to
ta
l
B
y le
a
s
e
e
n
d
d
a
te
%
o
f to
ta
l
2015 5,6 3
%
4,6 2
%
2016 3,1 1% 0,9 0
%
2017 12,2 6
%
1,6 1%
2018 8,4 4
%
1,2 1%
2019 33,0 15% 2,3 1%
2020 4,6 2
%
1,0 0
%
2021 119,4 55% 1,6 1%
2022 26,0 12% 10,6 5
%
2023 5,2 2
%
10,5 5
%
2024 1,0 0
%
7,6 3
%
Be
yond
0,2 0
%
176,8 81%
To
ta
l
2
18
,
7
10
0
%
2
18
,
7
10
0
%

Leases expiring after 2024 are mostly linked to Telecom Italia. The residual firm term for leases was 6.3 years at the end of 2014.

5.2. Occupancy rate and type: an occupancy rate of 95.2%

The spot financial occupancy rate at the end of 2014 was 95.2% for the Core portfolio, down in comparison with the end of 2013 (97.7%) after the property in Turin was vacated.

6. Reserves for unpaid rents

(€ million) 2013 2014
As % of rental income 1,9% 1,0%
In value * 4,5 2,4

* net provision / reversals of provison

Reserve unpaid rent corresponds to net charges, reversals or provisions and losses, which amounted to 1% of rental income in 2014, down slightly compared with 2013.

7. Disposals and disposal agreements: €81 million

In 2014, the value of disposals and disposal agreements was €80.9 million, a total of €108 million in cash sales.

These new commitments in 2014 were entered into at 3.3% above the 2013 appraisal values and based on a 6.1% yield. Dis p o s a ls Ag re e me n ts Ne w Ne w

Dis
p
o
s
a
ls
Ag
re
e
me
n
ts
Ne
w
Ne
w
(€ millio
n
)
(a
gre
e
me
nts a
s of
e
nd of 2013 c
lose
d)
a
s
o
f e
n
d
o
f
2
0
13
c
lo
s
e
d
d
is
p
o
s
a
ls
2
0
14
a
g
re
e
me
n
ts
2
0
14
To
ta
l
2
0
14
Ma
rg
in
vs
2
0
13
va
lu
e
Yie
ld
To
ta
l
d
is
p
o
s
a
ls
Mila
n
9,1 0,0 74,5 0,0 7
4
,
5
4,4% 6,1% 8
3
,
6
Rome 0,0 0,0 0,9 0,2 1,
2
0,0% -
13,7%
0
,
9
Othe
r
19,4 3,3 4,0 1,3 5
,
3
-
6,9%
7,5% 2
3
,
4
To
ta
l
2
8
,
6
3
,
3
7
9
,
4
1,
5
8
0
,
9
3
,
3
%
6
,
1%
10
8
,
0

8. Acquisitions

No acquisitions were made during the year.

9. Development projects

9.1 Projects delivered

Delivery of the Via dell'Arte assets in Rome in May 2014 (surface area of 6,700 m², 93% let) and San Nicolao in Milan in December 2014 (surface area of 11,234 m², fully pre-let).

9.2. Managed projects

Lo
c
a
tio
n
Are
a
S
u
rfa
c
e
(s
q
m)
De
live
ry time
fra
me
Mila
no
Ita
ly
119 000 De
pe
nding P
re
le
t S
ta
tus
119
0
0
0

10. Asset values

10.1 Change in assets

10.1 Change in assets
(€ millio
n
)
Va
lu
e
ED
2
0
13
Ch
a
n
g
e
in
va
lu
e
Ac
q
u
is
itio
n
s
Dis
p
o
s
a
ls
In
ve
s
t.
Re
c
la
s
s
Va
lu
e
ED
2
0
14
Core
portfolio
3 713 -
1
0 -
95
17 134 3 769
Dyna
mic
portfolio
155 -
3
0 -
10
1 0 143
S
u
b
to
ta
l
3
8
6
9
-
3
0 -
10
5
18 13
4
3
9
12
De
ve
lope
me
nt portfolio
288 -
3
0 0 3
0
-
134
181
To
ta
l
4
15
7
-
6
0 -
10
5
4
8
0 4
0
9
3

10.2 Like-for-like change: -0.2%

(€ millio
n
)
Va
lu
e
ED
2
0
13
10
0
%
Va
lu
e
ED
2
0
14
10
0
%
LFL
c
h
a
n
g
e
12
mo
n
th
s
Yie
ld
ED
2
0
13
Yie
ld
ED
2
0
14
% o
f
to
ta
l
va
lu
e
Core
portfolio
3 713,4 3 768,9 0,0% 6,1% 6,1% 92,1%
Dyna
mic
portfolio
155,3 143,4 -
1,8%
1,4% 1,5% 3,5%
S
u
b
to
ta
l
3
8
6
8
,
8
3
9
12
,
3
-
0
,
1%
5
,
9
%
5
,
9
%
9
5
,
6
%
De
ve
lope
me
nt portfolio
288,2 180,7 -
1,6%
n
a
n
a
4,4%
To
ta
l
4
15
7
,
0
4
0
9
3
,
0
-
0
,
2
%
5
,
5
%
5
,
6
%
10
0
,
0
%

The value of the Beni Stabili portfolio was solid with a decrease of 0.2% on a like-for-like basis in 2014.

(€ millio
n
)
Va
lu
e
ED
2
0
13
10
0
%
Va
lu
e
ED
2
0
14
10
0
%
LFL
c
h
a
n
g
e
12
mo
n
th
s
Yie
ld
ED
2
0
13
Yie
ld
ED
2
0
14
% o
f
to
ta
l
va
lu
e
Mila
n
1 759,6 1 812,4 0,8% 5,1% 5,2% 44,3%
Rome 316,9 352,3 1,0% 6,2% 6,2% 8,6%
Othe
r
1 792,2 1 747,7 -
1,2%
6,7% 6,6% 42,7%
S
u
b
to
ta
l
3
8
6
8
,
8
3
9
12
,
3
-
0
,
1%
5
,
9
%
5
,
9
%
9
5
,
6
%
De
ve
lope
me
nt portfolio
288,2 180,7 -
1,6%
n
a
n
a
4,4%
To
ta
l
4
15
7
,
0
4
0
9
3
,
0
-
0
,
2
%
5
,
5
%
5
,
6
%
10
0
,
0
%

Most assets are located in Milan and Rome (53%).

C. HOTELS & SERVICE SECTOR

Foncière des Murs (FDM), which is 28.5% owned by Foncière des Régions, is a listed property investment company (SIIC) specialising in the service sector, especially in hotels, healthcare, and retail. The Company's investment policy favours partnerships with the leading operators in their business sector, in order to offer secure returns to its shareholders. The figures are quoted at 100% and FDM share of affiliates.

1. Accounted rental income: -0.6% like-for-like

Recognised rental income is presented at 100% and in Foncière des Murs share. 164 assets held partially correspond to acquisitions in 2012 (50.2% owned) and H1 2013 and 2014.

Breakdown by business sector

Breakdown by business sector
Re
n
ta
l
Re
n
ta
l
in
c
o
me
Re
n
ta
l
in
c
o
me
Re
n
ta
l
in
c
o
me
Ch
a
n
g
e
Ch
a
n
g
e
Ch
a
n
g
e
% o
f
(€ millio
n
)
Nu
mb
e
r
o
f a
s
s
e
ts
in
c
o
me
2
0
13
2
0
13
in
GS
FDM
2
0
14
10
0
%
2
0
14
in
GS
FDM
(%)
10
0
%
(%)
in
GS
(%)
LFL
re
n
ta
l
in
c
o
me
Hote
ls
322 143,1 126,5 142,8 125,8 -
0,2%
-
0,6%
-
0,2%
70%
He
a
lthc
a
re
2
9
22,2 22,2 16,5 16,5 -
25,6%
-
25,6%
1,1% 9
%
Re
ta
il P
re
mise
s
185 38,7 38,7 36,7 36,7 -
5,1%
-
5,1%
-
2,4%
21%
To
ta
l
536 2
0
4
,
0
18
7
,
4
19
6
,
1
17
9
,
0
-
3
,
9
%
-
4
,
5
%
-
0
,
6
%
10
0
%

Consolidated rental income stood at €196 million at 100% at the end of 2014, down 3.9% compared with 2013. This was due mainly to:

  • the impact of disposals in 2013 and 2014 (-€10.4 million)
  • the impact of 2014 acquisitions/deliveries amounting to €3.6 million.
  • the decrease in rental income on a like-for-like basis: 0.6% (-€1.1 million), due to the drop in Accor revenues (-0.8% over the year) and decreases in rental incomes from Jardiland assets compared with an extension of leases following the lease renegotiations at the end of 2013.
(€ millio
n
)
Nu
mb
e
r
o
f a
s
s
e
ts
Re
n
ta
l
in
c
o
me
2
0
13
in
GS
Re
n
ta
l
in
c
o
me
2
0
14
in
GS
Ch
a
n
g
e
(%)
Ch
a
n
g
e
(%)
LFL
% o
f
re
n
ta
l
in
c
o
me
Ac
c
or
129 87,9 83,9 -
4,5%
-
0,5%
47%
B&B 187 21,6 22,9 5,7% -
0,2%
13%
Koria
n
2
9
19,5 16,1 -
17,4%
1,1% 9
%
Quic
k
8
1
17,1 16,6 -
2,5%
2,3% 9
%
Ja
rdila
nd
4
9
14,9 13,5 -
9,3%
-
9,0%
8
%
S
unpa
rks
4 13,6 13,7 1,3% 1,3% 8
%
Courte
pa
ille
5
5
6,7 6,6 -
1,9%
1,1% 4
%
Club Me
d
1 3,4 3,4 0,0% 0,0% 2
%


ra
le
de
S
a
nté
0 2,7 0,4 -
83,6%
n/a 0
%
NH 1 0,0 1,8 n/a n/a 1%
To
ta
l
536 18
7
,
4
17
9
,
0
-
4
,
4
%
-
0
,
6
%
10
0
%

1.2 Breakdown by tenant

2. Annualised rental income: €180 million (FDM share of affiliates)

Nu
mb
e
r
An
n
u
a
lis
e
d
An
n
u
a
lis
e
d
% o
f
(€ millio
n
)
S
u
rfa
c
e
(s
q
m)
o
f
re
n
ta
l
in
c
o
me
re
n
ta
l
in
c
o
me
Ch
a
n
g
e
(%)
re
n
ta
l
in
c
o
me
71%
a
s
s
e
ts
2
0
13
2
0
14
Hote
ls
1 121 838 322 125,8 127,6 1,5%
He
a
lthc
a
re
115 559 2
9
20,9 15,6 -
25,2%
9
%
Re
ta
il P
re
mise
s
197 573 185 38,6 36,7 -
4,8%
20%
To
ta
l
1 4
3
4
9
7
0
536 18
5
,
4
18
0
,
0
-
2
,
9
%
10
0
%

2.1. Breakdown by business sector

2.2 Breakdown by tenant

(€ millio
n
)
S
u
rfa
c
e
(s
q
m)
Nu
mb
e
r
o
f
a
s
s
e
ts
An
n
u
a
lis
e
d
re
n
ta
l
in
c
o
me
2
0
13
An
n
u
a
lis
e
d
re
n
ta
l
in
c
o
me
2
0
14
Ch
a
n
g
e
(%)
% o
f
re
n
ta
l
in
c
o
me
Ac
c
or
594 363 129 86,9 83,4 -
4,1%
46%
B&B 337 632 187 21,9 23,8 8,8% 13%
Koria
n
115 559 2
9
18,2 15,6 -
14,1%
9
%
Quic
k
37 487 8
1
17,1 16,6 -
2,8%
9
%
Ja
rdila
nd
151 681 4
9
15,0 13,5 -
9,5%
8
%
S
unpa
rks
133 558 4 13,6 13,7 0,9% 8
%
Courte
pa
ille
8 405 5
5
6,6 6,6 0,2% 4
%
Club Me
d
45 813 1 3,4 3,4 0,5% 2
%


ra
le
de
S
a
nté
10 472 0 2,7 0,0 n/a 0
%
To
ta
l
1 4
3
4
9
7
0
536 18
5
,
4
18
0
,
0
-
2
,
9
%
10
0
%

2.3. Geographic breakdown

(€ millio
n
)
S
u
rfa
c
e
(s
q
m)
Nu
mb
e
r
o
f
a
s
s
e
ts
An
n
u
a
lis
e
d
re
n
ta
l
in
c
o
me
2
0
13
An
n
u
a
lis
e
d
re
n
ta
l
in
c
o
me
2
0
14
Ch
a
n
g
e
(%)
% o
f
re
n
ta
l
in
c
o
me
P
a
ris CBD
0 0 0,0 0,0 n/a 0
%
P
a
ris e
xc
l. CBD
73 066 9 21,4 20,5 -
4,1%
11%
Inne
r suburbs
114 340 3
3
18,3 18,0 -
1,8%
10%
Oute
r suburbs
124 085 5
7
15,6 15,6 -
0,3%
9
%
To
ta
l P
a
ris
Re
g
io
n
3
11 4
9
1
9
9
5
5
,
3
5
4
,
1
-
2
,
3
%
30%
MRC 273 760 109 34,7 32,8 -
5,4%
18%
Othe
r Fre
nc
h re
gions
548 041 291 66,1 60,2 -
9,0%
33%
Inte
rna
tiona
l
301 678 3
7
29,3 33,0 12,5% 18%
To
ta
l
1 4
3
4
9
7
0
536 18
5
,
4
18
0
,
0
-
2
,
9
%
10
0
%

The increase in international rental income is linked to the investment program implemented in 2014, and in particular with the acquisition of the NH hotel in Amsterdam.

3. Indexation

54% of the rental income is indexed to benchmark indices. All of the portfolios generating fixed rental income were indexed:

  • the Korian portfolio was indexed in January 2014 based on the Q4 2013 Rental Reference Index (IRL), which had a positive impact of €0.2 million;
  • the indexation of Jardiland, based on the ILC construction cost index for one third of the portfolio and the IRL Rental Reference Index for the other two-thirds of the portfolio, took place in July 2014; the negative impact of €1.5 million is due to the decreased rents granted following the lease renegotiations in 2014;
  • the indexation of the Quick and Courtepaille portfolios, which was based on the construction cost index (ILC), took place in October 2014, generating a total impact of +€0.4 million.

46% of rental income was indexed on Accor revenue, which fell 0.8% over the year.

4. Lease expirations and occupancy rates

$(\epsilon$ million) By lease
end date
$(1st$ bre a k)
$%$ of
to tal
By lease
end date
$%$ of
to tal
2015 0,8 0% 0,8 0%
2016 0,0 0% 0,0 0%
2017 40,7 23% 40,7 23%
2018 40,6 23% 40,6 23%
2019 21,1 12% 19,4 11%
2020 0,3 0% 0,3 0%
2021 0,3 0% 0,3 0%
2022 6,2 3% 6,2 3%
2023 1,0 1% 1,0 1%
2024 7,4 4% 7,4 4%
Beyond 61,7 34% 63,3 35%
To tal 180,0 100% 180,0 100%

The firm residual lease term was 6.8 years at the end of 2014, compared to 7.1 years at the end of 2013. The occupancy rate was 100% at the end of 2014.

2017 and 2018 expirations mostly concerned Accor leases.

5. Reserves for unpaid rents

The portfolio had no reserves for bad debt during 2014, just as in 2013.

6. Disposals and disposal agreements: €62 million

6. Disposals and disposal agreements: €62 million
$(\epsilon$ million) Disposals
(agreements as
of end of 2013
$\cosh d$
Agreements
as of end
of 2013 to
close
New
disposals
2014
$\mathbf{2}$
New
agrements
2014
Total
2014
Margin vs
$2013$ value
Yield Total
Disposals
$= 1 + 2$
Hote ls 43,4 0.0 0.3 4,6 4,9 6.6% 5,1% 43,7
Healthcare 33,6 0,0 56,9 0,0 56,9 1.0% 5,5% 90,6
RetailPremises 1,7 3,1 0,0 0,0 0,0 0.0% 0.0% 1,7
Total 78,6 3,1 57,2 4,6 61,8 1,4% 5,5% 135,9

Five properties were sold during 2014, for a value of €57 million. These disposals, on a portfolio or unit basis, only concerned the healthcare sector. Also, a disposal agreement on a property representing a total of €5 million was signed during the year.

7. Acquisitions

Assets Surface
(sq.m)
Location Tenants Acquisition
Price*
ID ( $\epsilon$ million)
Gross Yield
$ID**$
NH Amsterdam 10 472 Pays-Bas NH 48,3 6,8%
B&B Salon de Provence 1954 France B&B 2,8 7,5%
B&B Valenciennes Marly 1932 France B&B 3,3 7,2%
B&B EuraLille 2797 France B&B 6,0 6,6%
Total 17155,0 $\mathbf{0,0}$ 60,4 6,9%

*In GS of Foncière des Murs

**ID = Including duties

Foncière des Murs acquired the NH Amsterdam Centre hotel in June 2014 for €48 million. 3 B&B hotels were acquired by the B2 Hotel Invest investment partnership (50.2% owned by FDM) for €12 million.

8. Development projects: a €59 million pipeline

8.1. Committed projects: €59 million, 100% pre-let

P
ro
je
c
ts
Lo
c
a
tio
n
Are
a
S
u
rfa
c
e
(s
q
m)
De
live
ry
P
re
-
le
t
(%)
To
ta
l
B
u
d
g
e
t
(€m)
P
ro
g
re
s
s
B&B P
orte
de
Choisy
Fra
nc
e
P
a
ris
Construc
tion
3 947 2015 6,3% 100,0% 16 83%
B&B Lyon Ca
luire
Fra
nc
e
MRC Construc
tion
2 493 2015 6,7% 100,0% 7 37%
B&B Roma
inville
Fra
nc
e
P
a
ris Re
gions
Construc
tion
2 264 2015 >7% 100,0% 6 35%
B&B Torc
y
Fra
nc
e
P
a
ris Re
gions
Construc
tion
2 429 2015 >7% 100,0% 7 21%
B&B Mülhe
im
Ge
rma
ny
Ge
rma
ny
Construc
tion
2 306 2015 >7% 100,0% 5 40%
B&B Erfurt Ge
rma
ny
Ge
rma
ny
Construc
tion
2 597 2015 >7% 100,0% 4 12%
B&B Be
rlin
Ge
rma
ny
Ge
rma
ny
Construc
tion
n/a 2016 >7% 100,0% 8 2
%
B&B Duisburg Ge
rma
ny
Ge
rma
ny
Construc
tion
2 706 2015 >7% 100,0% 5 30%
To
ta
l
18
7
4
2
>7
%
10
0
,
0
%
5
9

The 2* B&B hotel with 265 rooms in Paris (19th arrondissement) Porte des Lilas purchased in advance of completion was delivered in May 2014.

Foncière des Murs also owns several buildings under development, which are all leased to B&B Hôtels:

  • one hotel at Porte de Choisy (Ivry-sur-Seine) developed by the B2 Hotel Invest investment partnership (50.2% owned by FDM). It is a six-floor hotel with 182 rooms
  • a hotel with 120 rooms in Caluire-et-Cuire, just outside Lyon, owned by the B2 Hotel Invest investment partnership
  • a 130-room hotel in Torcy
  • a 107-room hotel in Romainville
  • 4 hotels in Germany, totalling 433 rooms, open as of May 2015.

9. Asset values

9.1 Change in asset values

9.1 Change in asset values
(€ millio
n
)
Va
lu
e
ED
2
0
13
GS
Va
lu
e
a
d
ju
s
tme
n
t
Ac
q
u
is
itio
n
s
Dis
p
o
s
a
ls
In
ve
s
t.
Tra
n
s
fe
rt
Va
lu
e
ED
2
0
14
GS
FDM
Asse
ts in ope
ra
tion
2 941 5
2
6
0
-
135
0 2
6
2
9
4
5
Asse
ts unde
r de
ve
lope
me
nt
2
6
6 0 0 16 -
26
2
1
To
ta
l
2
9
6
6
5
8
6
0
-
13
5
16 0 2
9
6
5

The asset value of Foncière des Murs was €2,965 million at the end of 2014, up on a like-for-like basis by 2.0% over the year.

9.2 Like-for-like change: +2.0%

(€ millio
n
)
10
0
%
va
lu
e
ED
10
0
%
va
lu
e
ED
Va
lu
e
ED
2
0
14
LFL
c
h
a
n
g
e
Yie
ld
ED
2
0
13
Yie
ld
ED
2
0
14
% o
f
to
ta
l va
lu
e
2
0
13
GS
2
0
14
G
S
1 ye
a
r
P
a
ris
408,0 397,7 391,5 10,3% 5,6% 5,2% 12,3%
Inne
r suburbs
307,4 345,2 313,1 3,4% 5,6% 5,8% 10,6%
Oute
r suburbs
252,6 292,9 263,4 3,7% 6,2% 5,9% 9,0%
To
ta
l P
a
ris
Re
g
io
n
s
9
6
8
,
0
10
3
5
,
8
9
6
7
,
9
6
,
1%
5
,
8
%
5
,
6
%
3
1,
9
%
MRC 554,7 610,1 537,2 0,4% 6,2% 6,1% 18,8%
Othe
r Fre
nc
h Re
gions
990,2 1077,6 940,6 -
0,9%
6,6% 6,4% 33,2%
Inte
rna
tiona
l
453,5 519,6 519,6 1,6% 6,4% 6,3% 16,0%
To
ta
l
2
9
6
6
,
4
3
2
4
3
,
2
2
9
6
5
,
3
2
,
0
%
6
,
2
%
6
,
1%
10
0
,
0
%
3. Business analysis by segment - Group share
Hotel and Service sector - 2014 annual results
(€ millio
n
)
10
0
%
va
lu
e
ED
2
0
13
GS
10
0
%
va
lu
e
ED
2
0
14
Va
lu
e
ED
2
0
14
G
S
LFL
c
h
a
n
g
e
1 ye
a
r
Yie
ld
ED
2
0
13
Yie
ld
ED
2
0
14
% o
f
to
ta
l va
lu
e
Hote
ls
2 011,1 2 380,5 2 111,5 2,8% 6,3% 6,0% 73,4%
He
a
lthc
a
re
331,8 235,5 235,5 -
2,7%
6,3% 6,4% 7,3%
Re
ta
il P
re
mise
s
597,6 597,5 597,5 0,3% 6,5% 6,3% 18,4%
To
ta
l in
o
p
e
ra
tio
n
2
9
4
0
,
6
3
2
13
,
5
2
9
4
4
,
5
1,
8
%
6
,
3
%
6
,
1%
9
9
,
1%
Asse
ts unde
r de
ve
lope
me
nt
29,7 20,8 30,5% n.a n.a 0,9%
To
ta
l
2
9
6
6
,
3
3
2
4
3
,
2
2
9
6
5
,
3
2
,
0
%
6
,
2
%
6
,
1%
10
0
,
0
%

In the hotel sector, a like-for-like advance of 2.0% is noted, compared to the end of 2013, mainly due to the compression of capitalisation rates on the Paris assets.

The healthcare sector fell by 2.7%, due to impairment on two specific assets. Restated for these two assets, the change on a like-for-like basis on healthcare is +0.6%.

On retail premises (+0.3%), the fall in capitalisation rates offset the rise in transfer duties, 0.7% out of Paris.

D. GERMAN RESIDENTIAL

Foncière des Régions is involved in the Residential sector in Germany via its subsidiary, Immeo, of which it owns 60.9%. The company is responsible for over 41,000 units, located mostly in North Rhine-Westphalia and Berlin.

The strategy used by Foncière des Régions for this business is to continue the geographical diversification of its presence by strengthening its presence in Berlin and in other dynamic and attractive cities such as Dresden and Leipzig.

From an operational point of view, 2014 saw an accelerated rotation of the portfolio which played a major role in the improved results of the company.

The figures are presented at GS Immeo.

1. Accounted rental income: +1.8% like-for-like

1.1. Geographic breakdown

1.1. Geographic breakdown
(€ millio
n
)
S
u
rfa
c
e
(s
q
m)
Nu
mb
e
r
o
f u
n
its
Re
n
ta
l
in
c
o
me
2
0
13
Re
n
ta
l
in
c
o
me
2
0
14
Ch
a
n
g
e
(%)
Ch
a
n
g
e
(%)
LFL
% o
f
re
n
ta
l
in
c
o
me
Be
rlin*
792 544 11 848 18,3 4
6
,
0
151,2% 4,9% 27%
NRW 1 945 699 29 498 134,8 12
3
,
7
-
8,2%
1,4% 73%
To
ta
l
2
7
3
8
2
4
3
4
1 3
4
6
15
3
,
1
16
9
,
7
10
,
8
%
1,
8
%
10
0
%

* Including Dresde and Leipzig

Rental income stood at €169.7 million in 2014, compared with €152.5 million in 2013. This change was due mainly to:

  • the impact of disposals (-€12.4 million)
  • the impact of acquisitions (+€26.7 million)
  • the change in rental income on a like-for-like basis (+€2.3 million).

The 1.8% rise in rental income on a like-for-like basis over a year was essentially driven by the growth of the portfolios located in Berlin, Dresden and Leipzig, which saw average growth of 4.9%, proving the relevance of the geographical diversification policy.

Regulated rents accounted for 10% of the North Rhine-Westphalia portfolio (or 7% of the total portfolio) and had an average reversion of +14%.

Berlin accounts for 11% of 2014 rental income on a like-for-like basis (included Dresde and Leipzig)

2. Annualised rental income: €177 million

2.1. Geographic breakdown

2.1. Geographic breakdown
(€ millio
n
)
S
u
rfa
c
e
(s
q
m)
Nu
mb
e
r
o
f u
n
its
An
n
u
a
lis
e
d
re
n
ta
l
in
c
o
me
2
0
13
An
n
u
a
lis
e
d
re
n
ta
l
in
c
o
me
2
0
14
Ch
a
n
g
e
(%)
Lo
ye
r
mo
ye
n
€/m²/mo
is
% o
f
re
n
ta
l
in
c
o
me
Be
rlin*
792 544 11 848 31,2 5
7
,
5
84,4% 6,3 32%
NRW 1 945 699 29 498 128,3 119
,
8
-
6,6%
5,1 68%
To
ta
l
2
7
3
8
2
4
3
4
1 3
4
6
15
9
,
5
17
7
,
3
11,
2
%
5
,
5
10
0
%

* Including Dresde and Leipzig

3. Indexation

The rental income from residential premises in Germany changes according to three mechanisms:

  • re-letting: the option to increase the rent freely without being excessive in urban areas
  • for current leases: by implementing a three-year maturity, option to increase the rent by 15% to 20% depending on the region without being able to exceed a market average (Mietspiegel)
  • for current leases: option to increase the rent when work is done. The increase is then limited to 11% of the work which contributed to the valuation of the building and the rent cannot exceed the Mietspiegel.

4. Occupancy rate

(%) 2
0
13
2
0
14
Be
rlin*
99,0% 98,3%
NRW 98,7% 98,3%
To
ta
l
9
8
,
7
%
9
8
,
3
%

* Including Dresden and Leipzig

The occupancy rate for assets in operation stood at 98.3% at 31 December 2014 compared to 98.7% at 31 December 2013. The occupancy rate is down slightly due to the result of resuming the management of the portfolios acquired in the second half of the year.

5. Reserves for unpaid rents

(€ millio
n
)
2
0
13
2
0
14
As % of re
nta
l inc
ome
2,0% 3,3%
In va
lue
*
3,0 5,5

* net provision / reversals of provison

The increase in unpaid rent in Germany in 2014 was mainly the result of taking over the management of the portfolios acquired during the course of the year.

6. Disposals and disposal agreements: €160 million

6. Disposals and disposal agreements: €160 million
(€
m
illion)
Dis
p
o
s
a
ls
(a
gre
e
me
nts a
s
of e
nd of 2013
c
lose
d)
1
Ag
re
e
me
n
ts
a
s
o
f e
n
d
o
f 2
0
13
to
c
lo
s
e
Ne
w
d
is
p
o
s
a
ls
2
0
14
2
Ne
w
a
g
re
me
n
ts
2
0
14
To
ta
l
2
0
14
Ma
rg
in
vs
2
0
13
va
lu
e
Yie
ld
To
ta
l
Dis
p
o
s
a
ls
= 1 + 2
Ger
m
a
n
y
118,9 1,3 32,5 127,3 15
9
,
9
5,4% 7,1% 15
1,
5
Tot
al
118
,
9
1,
3
3
2
,
5
12
7
,
3
15
9
,
9
5
,
4
%
7
,
1%
15
1,
5

2014 was particularly active, with €159.9 million in new commitments concluded at an average rate of over 5.4% to the appraisal value. 32% of these transactions were in Duisburg.

7. Acquisitions: €358 million mainly in Berlin and Dresden

Assets - in GS Surface
(sq.m)
Number of
units resi
Acquisition Price
(€million) ID*
Gross Yield
Berlin 169 869 2 373 222,3 5,7%
Dresden 109 335 2 225 116,5 6,3%
Leipzig 26 421 389 19,0 6,8%
Total 305 625 4 987 357,8 6,0%

*including duties

€357.8 million in acquisitions were made during 2014, mostly in Berlin and Dresden. These investments have a

yield of 6.0%. Thanks to their technical features and their excellent locations within their respective markets, the average expected rent reversion by the company on these new assets will done between +25% and +30%.

8. Asset values

8.1. Change in asset values

8.1. Change in asset values
(€ millio
n
)
Va
lu
e
ED
2
0
12
Va
lu
e
a
d
ju
s
tme
n
t
Ac
q
u
is
itio
n
s
Dis
p
o
s
a
ls
In
ve
s
t.
Va
lu
e
ED
2
0
14
NRW 1848 3
9
0 -
139
0 1747
Be
rlin*
587 3
5
358 -
8
0 972
To
ta
l
2435 7
3
358 -
14
7
0 2
7
19

* Including Dresden and Leipzig

At the end of 2014, the portfolio was valued at €2,718.8 million compared with €2,434.7 million at the end of 2013. This change was due to the following:

  • the impact of disposals (-€147 million)
  • the impact of acquisitions (+€358 million)
  • the change in values on a like-for-like basis (+€73 million).

The following contribute to maintaining portfolio quality and its increased value: €13.8 million in OPEX work (i.e. €5.1/m²) and €44.3 million in CAPEX work (i.e. €16.5/m²) which was done in 2014.

8.2. Like-for-like change: +2.9%

8.2. Like-for-like change: +2.9%
(€ millio
n
)
10
0
%
va
lu
e
ED
2
0
13
GS
Va
lu
e
ED
2
0
14
LFL
c
h
a
n
g
e
12
mo
n
th
s
Yie
ld
ED
2
0
13
Yie
ld
ED
2
0
14
% o
f
to
ta
l va
lu
e
Be
rlin*
586,9 971,8 5,9% 5,4% 5,9% 36%
NRW 1 847,8 1 747,0 6,9% 7,0% 6,9% 64%
To
ta
l Ge
rma
n
y
2
4
3
4
,
7
2
7
18
,
8
2
,
9
%
6
,
6
%
6
,
5
%
10
0
%

* Including Dresden and Leipzig

On a like-for-like basis, values grew by +2.9%, including +4.9% on average on the Berlin portfolio.

E. OTHER ACTIVITIES

I. FRANCE Residential (100% FDL)

1. Accounted rental income:

1. Accounted rental income:
(€ millio
n
)
Re
n
ta
l
in
c
o
me
2
0
13
Re
n
ta
l
in
c
o
me
2
0
14
Ch
a
n
g
e
(%)
% o
f
re
n
ta
l
in
c
o
me
P
a
ris a
nd Ne
uilly
16
,
0
14
,
0
-
12,7%
50%
IDF Exc
l. P
a
ris a
nd Ne
uilly
6
,
0
5
,
4
-
10,6%
19%
Rhone
s Alpe
s
3
,
4
2
,
8
-
15,9%
10%
P
ACA
4
,
2
4
,
1
-
2,1%
15%
La
rge
We
st
1,
9
1,
5
-
20,3%
5
%
Ea
st
0
,
4
0
,
4
-
4,8%
1%
To
ta
l Fra
n
c
e
3
1,
9
2
8
,
2
-
11,
6
%
10
0
%
To
ta
l Lu
xe
mb
o
u
rg
0
,
6
0
,
6
0
,
0
%
10
0
%
To
ta
l FDL
3
2
,
5
2
8
,
8
-
11,
4
%
10
0
%

Rental income stood at €28.8 million in 2014, compared with €32.5 million in 2013. This change was due mainly to:

  • the impact of disposals (- €2.1 million);
  • the impact of vacant properties (- €2.4 million);
  • the impact of acquisitions (+ €0.2 million);
  • the impact of indexation (+ €0.6 million).

2. Annualised rental income: €26 million

(€ millio
n
)
An
n
u
a
lis
e
d
re
n
ta
l in
c
o
me
2
0
13
An
n
u
a
lis
e
d
re
n
ta
l in
c
o
me
2
0
14
Ch
a
n
g
e
(%)
% o
f
re
n
ta
l
in
c
o
me
P
a
ris a
nd Ne
uilly
15,3 12
,
8
-
16%
51%
IDF Exc
lud. P
a
ris e
t Ne
uilly
5,7 4
,
9
-
14%
19%
Rhone
s Alpe
s
3,1 2
,
4
-
23%
9
%
P
ACA
4,3 3
,
8
-
12%
15%
La
rge
We
st
1,8 1 -
44%
4
%
Ea
st
0,4 0
,
4
0
%
2
%
To
ta
l Fra
n
c
e
30,6 2
5
,
3
-
17
,
2
%
10
0
%
To
ta
l Lu
xe
mb
o
u
rg
0,6 0
,
6
0
,
0
%
10
0
%
To
ta
l FDL
31,1 2
5
,
9
-
16
,
9
%
10
0
%

3. Indexation

The index used to calculate the indexation in France is the IRL (Rental Reference Index). For commercial assets (retail and offices), the most widely used indexation is the ICC (Construction Cost Index).

4. Disposals and disposal agreements: €120 million

4. Disposals and disposal agreements: €120 million
(€
m
illion)
Dis
p
o
s
a
ls
(a
gre
e
me
nts a
s
of e
nd of 2013
c
lose
d)
1
Ag
re
e
me
n
ts
a
s
o
f e
n
d
o
f 2
0
13
to
c
lo
s
e
Ne
w
d
is
p
o
s
a
ls
2
0
14
2
Ne
w
a
g
re
me
n
ts
2
0
14
To
ta
l
2
0
14
Ma
rg
in
vs
2
0
13
va
lu
e
Yie
ld
To
ta
l
Dis
p
o
s
a
ls
= 1 + 2
Fr
a
n
ce
17,0 0,1 84,2 35,5 119,7 5
,6
%
1
,4
%
101,2
Tot
al
17
,
0
0
,
1
8
4
,
2
3
5
,
5
119
,
7
5,6% 1,4% 10
1,
2

Of all new commitments (€120 million), 60% were made in Paris and Neuilly-sur-Seine. The value of new commitments has increased by around 50% compared with the previous year.

5. Asset valuation

At the end of 2014, the Foncière Développement Logements (France and Luxembourg) portfolio was valued at €800 million with a like-for-like basis increase of 3.0% over the year.

This increase is mainly due to some major assets in Paris being transferred from a block value to an occupied retail value following a disposal commitment obtained on these assets, and to the compression of the capitalisation rates used by experts on some assets.

II. Logistics

1. Accounted rental income: 0.8% like-for-like

1. Accounted rental income: 0.8% like-for-like
(M€) S
u
rfa
c
e
(s
q
m)
Re
n
ta
l
in
c
o
me
2
0
13
Re
n
ta
l
in
c
o
me
2
0
14
Ch
a
n
g
e
(%)
Ch
a
n
g
e
(%)
LFL
% o
f
to
ta
l
To
ta
l
5
3
1 4
5
7
5
4
,
3
3
3
,
1
-
3
9
,
1%
0
,
8
%
10
0
%

Rental income in 2014 amounted to €33.1 million, i.e. a decrease of 39.1% compared to the end of 2013. This change was due to:

  • disposals made in 2013 and 2014 (-€21.3 million);
  • indexation and staged rents (+€0.1 million);
  • incoming and outgoing tenants (+€0.1 million);
  • renewals (-€0.1 million).

Like-for-like, rental income increased by 0.8% (all of the Chalon site has now been leased).

2. Annualised rental income: €19.7 million

2. Annualised rental income: €19.7 million
(€ millio
n
)
S
u
rfa
c
e
(s
q
m)
Nu
mb
e
r
o
f a
s
s
e
ts
An
n
u
a
lis
e
d
re
n
ta
l in
c
o
me
2
0
13
An
n
u
a
lis
e
d
re
n
ta
l in
c
o
me
2
0
14
Ch
a
n
g
e
(%)
% o
f
re
n
ta
l
in
c
o
me
To
ta
l
5
3
1 4
5
7
9 5
6
,
2
19
,
7
-
6
4
,
9
%
10
0
%

Following disposals made in 2014, the annualised rents fell by 64.9%.

3. Indexation

In France, the indices used to calculate the indexation are those of the lCC and the ILAT. Collar rents account for 20% of annualised rental income.

4. Occupancy rate: 80,2%

The occupancy rate at 31 December 2014 was 80.2%, compared with 85.5% at 31 December 2013. This decrease is due to the change in scope of Logistics (major disposal in 2014). On the residual perimeter, the occupancy rate has increased, thanks to the marketing efforts of Pantin and Chalon.

Oc
c
upa
nc
y ra
te
(%) 2
0
13
2
0
14
To
ta
l
8
5
,
5
%
8
0
,
2
%

5. Unpaid Rent

The impact of unpaid rent on the company's 2014 accounts was positive by €0.1 million, down by €1.8 million compared with the end of 2013 (the 2013 accounts were impacted by the forced liquidation of Telemarket).

6. Disposals and disposal agreements: €606 million

6. Disposals and disposal agreements: €606
million
(€ millio
n
)
Dis
p
o
s
a
ls
(a
gre
e
me
nts a
s
of e
nd of 2013
c
lose
d)
1
Ag
re
e
me
n
ts
a
s
o
f e
n
d
o
f 2
0
13
to
c
lo
s
e
Ne
w
d
is
p
o
s
a
ls
2
0
14
2
Ne
w
a
g
re
me
n
ts
2
0
14
To
ta
l
2
0
14
Ma
rg
in
vs
2
0
13
va
lu
e
Yie
ld
To
ta
l
Dis
p
o
s
a
ls
= 1 + 2
To
ta
l
0
,
0
0
,
0
4
9
8
,
4
10
7
,
3
6
0
5
,
7
-
1,
2
%
7
,
1%
4
9
8
,
4

In 2014, Foncière des Régions continued its portfolio rotation policy:

  • completion of several sales with a total value of €498 million (including the 17 logistics platforms sold to property funds managed by Blackstone);
  • signature of a preliminary sale agreement in the second half of 2014 for a disposal planned for the first half of 2015.

7. Asset values

7.1 Change in asset values

7.1 Change in asset values
(€ millio
n
)
Va
lu
e
ED
2
0
13
Va
lu
e
a
d
ju
s
tme
n
t
Ac
q
u
is
itio
n
s
Dis
p
o
s
a
ls
In
ve
s
t.
Tra
n
s
fe
rt
Va
lu
e
ED
2
0
14
To
ta
l
791 -
9
0 -
4
9
8
4 0 288

7.2 Change on a like-for-like basis

Appraised values on a like-for-like basis over one year declined by 1.5%. This change is mainly due to tenant departures being taken into account.

departures being taken into account.
(€ millio
n
)
Va
lu
e
ED
2
0
13
10
0
%
Va
lu
e
ED
2
0
14
10
0
%
Va
lu
e
ED
2
0
14
G
S
LFL
c
h
a
n
g
e
12
mo
n
th
s
Yie
ld
ED
2
0
13
Yie
ld
ED
2
0
14
% o
f
to
ta
l va
lu
e
To
ta
l
7
9
0
,
9
2
8
7
,
8
2
8
7
,
8
-
1,
5
%
7
,
4
%
7
,
2
%
10
0
%

The portfolio will worth €180.5 million, post disposals planned in half-year 2015.

4. Financial information and comments

The activity of Foncière des Régions consists of the acquisition, ownership, administration and leasing of properties, developed or otherwise, specifically in the Office, Residential, Hotels and Service, Logistics, and Car Parks sectors.

Registered in France, Foncière des Régions is a limited company (société anonyme) with a Board of Directors.

The financial statements were approved by the Board of Directors on 19 February 2015. The audit procedures on the consolidated financial statements have been completed. The certification report will be issued after the specific verifications. The review report is being issued.

CONSOLIDATED ACCOUNTS

A. Scope of consolidation

At 31 December 2014, the scope of consolidation of Foncière des Régions includes companies in France and nine other countries in Europe (Offices: Italy Residential: Germany, Austria, Denmark; Hotels & Service Sector: Germany, Portugal, Belgium, the Netherlands and Luxembourg). The main percentages of control during the year were as follows:

2
0
13
2
0
14
59,7% 61,3%
28,3% 28,5%
N/A 60,9%
50,9% 48,3%
75,0% 75,0%
59,5% 59,5%
60,0% 60,0%
50,1% 50,1%
50,1% 50,1%
50,1% 50,1%

Foncière des Régions increased its stake in Foncière Développement Logements following the Public Exchange Offer in August 2013. As a result of the offer, Foncière des Régions holds 59.7% of Foncière Développement Logements, which has been fully consolidated since 1 August.

In July 2014, Foncière Développement Logements sold its equity interests in the German Residential sector to its shareholders. Foncière des Régions currently holds 60.9% of the German Residential sector via Immeo.

In addition, the completion in September of the Foncière Développement Logements share buyback offer and the cancellation of shares raised Foncière Développement Logements ownership stake in Foncière des Régions to 61.26%.

On 27 October, Foncière des Régions participated in the capital increase of Beni Stabili, and it now holds 48.3% of Beni Stabili's capital.

Foncière des Régions increased its equity interest in Foncière des Murs following capital increase in November 2014, and it now owns 28.46% of Foncière des Murs.

B . Accounting standards

The consolidated financial statements have been prepared in accordance with the international accounting standards issued by the IASB (International Accounting Standards Board) and adopted by the European Union on the date of preparation. These standards include the IFRS (International Financial Reporting Standards), as well as their interpretations. The financial statements were approved by the Board of Directors on 19 February 2015.

C. EPRA Income Statements

C. EPRA Income Statements
2013 2014
be fore
re class ification
Discontinued
o pe rations
2014 2013 2014
be fore
re classification
Discontinued
operations
2014 $\frac{0}{0}$
Rentalincome 832.0 908,4 33.1 875,4 525.7 558.1 33.1 525.0 6.2%
Unrecovered rental costs $-40.0$ $-44.0$ $-4.6$ $-39.4$ $-26.6$ $-27.9$ $-4.6$ $-23.3$ 4.9%
Expenses on properties $-18.3$ $-29.0$ $-0.9$ $-28.0$ $-11.4$ $-17.8$ $-1.0$ $-16.9$ 56.1%
Net expenses on unrecoverable receivables $-8, 8$ $-8,6$ 0,1 $-8,7$ $-5.3$ $-5,1$ 0,3 $-5,4$ $-3,8%$
Net rental income 764,8 826,9 27,7 799,2 482,4 507,3 27,6 479,6 5, 2%
ratio of costs to revenues 8.1% 9,0% 0.0% 8,7% 8,2% 9.1% $0.0\%$ 8.7% 0.0%
Management and administration revenues 22,2 23,7 0,3 23,4 21.1 23.3 0,3 23,0 10%
Ac tivity-related costs $-4,9$ $-5,7$ $-0.3$ $-5,4$ $-3.7$ $-3.6$ $-0.3$ $-3.3$ $-3%$
Committed fixed costs $-82.7$ $-104.0$ $-1.0$ $-103.0$ $-61.5$ $-74.7$ $-1.0$ $-73.7$ 2.1%
De ve lopment costs $-0.5$ $-0.2$ 0,0 $-0,2$ $-0,4$ $-0,2$ 0,0 $-0.2$ $-50%$
Net cost of operations $-65,9$ $-86,3$ $-1,0$ $-85,3$ $-44,4$ $-55,2$ $-1,0$ $-54,2$ 24%
Income from other activities 19,5 26.9 0.0 26.9 13.8 21.5 0.0 21.5 56%
Depreciation of operating assets $-15,0$ $-15,6$ 0,0 $-15,6$ $-10,1$ $-10.3$ 0,0 $-10,3$ 2%
Netchange in provisions and other 2.1 $-19.1$ $-2,7$ $-16.4$ 1,9 $-9.9$ $-2.6$ $-7.2$ n.a
Current operating income 705.5 732.9 24.0 708.9 443,6 453.4 24.0 429.4 2%
Net income from inventory properties $-5,2$ $-2,1$ 0.0 $-2,1$ $-2.5$ $-1,2$ 0,0 $-1,2$ $-52%$
Income from asset disposals 3.7 $-5.9$ $-8.0$ 2.0 $-1.3$ $-7.1$ $-8.0$ 0.9 n.a
Income from value adjustments $-37.7$ 158.7 $-8.6$ 167.4 $-40.2$ 102.0 $-8.6$ 110.6 n.a
Income from disposal of securities 3,8 0,0 0,0 0,0 3,8 0,0 0,0 0,0 n.a
Income from changes in scope 48,8 32,5 30,6 1,9 48,8 31,8 30,5 1.3 n.a
Operating income 719.0 916.1 37.9 878.2 452,1 578,9 38.0 540.9 28%
Income from non-consolidated companies 10,1 0.9 0,0 0,9 10,1 0.9 0,0 0.9 $-91%$
Cost of net financial debt $-307.4$ $-289.1$ $-7.0$ $-282,2$ $-192.0$ $-175.0$ $-7.0$ $-168.1$ $-9%$
Value adjustment on derivatives 110.0 $-311.4$ $-7.7$ $-303.7$ 71.7 $-190.9$ $-7.7$ $-183.2$ n.a
Discounting of liabilities and receivables $-2,9$ $-3.4$ $-0.1$ $-3,3$ $-2,8$ $-3,4$ $-0.1$ $-3.2$ 2 1%
Netchange in financial and other provisions $-47,7$ $-124.0$ 0,0 $-124,0$ $-25.0$ $-65.3$ 0.0 $-65,4$ n.a
Share in earnings of a ffiliates 32.5 21.1 0.0 21.1 29,3 19.8 0.0 19.8 $-32%$
Pre-tax income 513,6 210,1 23,1 187,0 343,5 164,9 23,2 141,7 $-52%$
De fe rred tax 6,2 $-80.6$ 0.5 $-81.1$ 1.4 $-40.0$ 0.1 $-40.1$ n.a
Corporate income tax $-7.6$ $-9.9$ 0.4 $-10.3$ $-4,8$ $-6.4$ 0.4 $-6.8$ 33%
Net income from continuing operations 512,1 119,6 0, 0 95,6 0, 0 118,5 23,7 94,8 $0\%$
Post-tax profit or loss of discontinued operations 0.0 0.0 0.0 24.0 0.0 0.0 23.7 0%
Net income from discontinued operations 0.0 0.0 0.0 24.0 0.0 0, 0 23.7 $0\%$
Net income for the periode 512,1 119,6 24,0 119,6 0, 0 118,5 23,7 118,5 $-65%$
Non-controlling interests $-172.0$ $-1.1$ 0.0 $-1.1$ 0.0 0.0 0.0 0.0 0%
Net income for the period - GS 340.1 118.5 24.0 118.5 340.1 118.5 23.7 118.5 $-65%$

Rental income

Rental Income (before reclassification of Logistics as Discontinued Operations) rose by 6.2% to €558.1 million, Group share (vs €525.7 million). This increase can be explained primarily through the consolidation on a full-year basis of the residential business, adding €75 million, as well as the following:

  • o asset acquisitions and deliveries (+ €6,4 million);
  • o disposals (- €46.2 million, of which €21.3 million related to disposals in Logistics);
  • o indexation and the mixed effect from departures and re-lettings (- €0.3 million).

In consolidated data, rental income increased by 9.2% (+ €76 million):

  • o Germany Residential: + €107.3 million
  • o France Residential : + €15.8 million
  • o Offices France: €14.5 million (-5.5%)
  • o Offices Italy: €3.0 million (-1.3%)
  • o Hotels and Service Sector: €7.9 million (-3.9%)
  • o Logistics: €21.2 million (-39.1%)

Net operating costs

Net operating costs amounted to €55.2 million, Group share, at 31 December 2014 (€86.3 million on a consolidated basis) compared to €44.4 million at 31 December 2013 (€65.9 million on a consolidated basis), for an increase of 24.3%. This increase is related primarily to the integration of Residential activity on a full-year basis. Stripping out the impact of Residential, net operating costs fell during 2014. These overhead expenses mainly consist of payroll, attorneys' fees, auditors' fees, and office, communications and IT costs.

Other business income

Other business income mainly concerned the "Car Parks" activity (€7.6 million), i.e. car parks owned or under concession, as well as real estate development activities. Net income from these activities rose during 2014 due mainly to real estate development activity (€5.5 million). Other business income stood at €21.5 million at 31 December 2014 (Group share), compared to €13.8 million at 31 December 2013.

Depreciation and provisions

Allowances for depreciation and provisions during the period consisted largely of depreciation on operating properties and car parks.

Change in the fair value of assets

The income statement recognises changes in the fair value of assets based on appraisals conducted on the portfolio. During 2014, the change in the fair value of investment assets was positive by €102.0 million for the Group share and €158.7 million on a consolidated basis, versus - €40.2 million (Group share) at 31 December 2013 (- €37.7 million at 100%).

Operating income, Group share, thus amounted to €578.9 million at 31 December 2014 compared to €452.1 million at 31 December 2013.

Financial aggregates

Financial expenses stood at €175 million in Group share (compared to €191.4 million at 31 December 2013) and at €289.1 million on a consolidated basis (vs €307.4 million at 31 December 2013). The amount of interest capitalised on assets under development amounted to €15 million (Group share) for 2014.

In addition, financial instruments both assets and liabilities (before reclassification of Discontinued Operations) represented a net balance sheet amount of €580.3 million (€384.4 million for the Group share) and deferred tax liabilities from non-SIIC foreign companies accounted for €244.6 million (€127.4 million Group share).

The change in the fair value of financial instruments was negative €190.9 million in Group share at 31 December 2014. (-€311.4 million on a consolidated basis), compared to positive €71.7 million in Group share (+€110 million on a consolidated basis) at 31 December 2013. This was after a drop in long-term rates and a change in the fair value of the ORNANE between 2013 and 2014 (-€52.7 million, Group share and €69.2 million at 100%).


Share of income of associates
%
in
te
re
s
t
Va
lu
e
2
0
13
Co
n
trib
u
tio
n
to
e
a
rn
in
g
s
Va
lu
e
2
0
14
Ch
a
n
g
e
(%)
19,90% 71,8 1,3 69,2 3,8%
50,10% 95,3 5,4 92,8 2,7%
50,10% 6,9 7,0 13,8 -
50,0%
0,00% 10,8 7,4 12,9 -
16,4%
18
4
,
8
2
1,
1
18
8
,
7
-
2,1%

Share of income of associates

Income (loss) from changes in consolidation scope

The income from changes in consolidation scope corresponded mainly to the impact to net profit from the disposal of the Logistics companies for €30.5 million (Garonor France III in particular).

Income from non consolidated companies

Income from non-consolidated companies corresponds to OPCI Technical Fund dividends for €0.9 million.

Taxes

Taxes determined are for:

  • o foreign companies not covered or only partially covered by a specific scheme for real estate businesses;
  • o French subsidiaries not having opted for the SIIC regime;
  • o French SIIC or Italian subsidiaries with taxable activity.

Note that the change in the Italian SIIQ tax regime resulted in the cancellation of €30 million (Group share) in net deferred tax assets.

EPRA Net Recurring Income

2014
be fore
$(\epsilon$ million)
$\frac{0}{0}$
2013
Change
re c la s s ific a ti
Group share
$\mathbf{o}$ n
Netrentalincome
24,7
483.8
508,5
5,1%
Net operating costs
$-42,7$
$-54,2$
$-11.5$
26,9%
In come from other activities
21,2
14,4
6,8
47,2%
0,0
Net change in provisions and other
0,2
$-0,2$
n.a
Cost of net financial debt
$-190.4$
$-173,5$
16,9
$-8.9%$
Recurrent net income from equity a ffiliates
$-9,2$
$-39,3%$
23.4
14.2
Income from non consolidated affiliates
0,9
10.1
$-9,2$
n.a
$-2,2$
$-2,7$
$-0,5$
Recurrent tax
22,7%
EPRA recurrent net income
6,0%
296,7
3 14,5
17,8
5,0
5,0
0,1
EPRA recurrent net income per share
1,1%
Fair value adjustment on real estate assets
$-40,2$
102,0
142,2
n.a
$-34,2$
$-8,3$
25.9
Other asset value adjustments
n.a
Fair value adjustment on financial instruments
$-262,6$
71,7
$-190,9$
n.a
Other
48.8
$-55,1$
$-103,9$
n.a
$-2,7$
$-43.7$
$-41,0$
Non-recurrent tax
n.a
340,1
Net income
118, 5
$-221,6$
$-65, 2%$
EPRA Net Recurring Income
۰
Diluted average number of shares 59 632 122 62 538 274 2906152 4,9%
Diluted average number of shares 59632122 62 538 274 2906.152 4,9%
Net income
GS
Restatements EPRA
RNI
Net rental income 507,3 1,3 508,5
Operating costs $-55.2$ 0.9 $-54.2$
Income from other activities 21.5 $-0,3$ 21,2
Depreciation of operating assets $-10,3$ 10,3 0,0
Netchange in provisions and other $-9.9$ 9,9 0,0
Current operating income 453,4 22,1 475,5
Net income from inventory properties $-1,2$ 1,2 0,0
Income from asset disposals $-7,1$ 7,1 0,0
Income from value adjustments 102,0 $-102,0$ 0.0
Income from disposal of securities 0.0 0,0 0,0
Income from changes in scope 31.8 $-31.8$ 0,0
Operating income 578,9 $-103,4$ 475,5
Income from non-consolidated companies 0.9 0,0 0,9
Cost of net financial debt $-175,0$ 1,6 $-173,5$
Value adjustment on derivatives $-190.9$ 190,9 0,0
Discounting of liabilities and receivables $-3,4$ 3,4 0,0
Netchange in financial provisions $-65,4$ 65,4 0,0
Share in earnings of a ffiliates 19,8 $-5,5$ (a) 14,3
Pre-tax net income 164.9 152,3 317,2
De fe me d ta x $-40.0$ 40,0 0,0
Corporate income tax $-6,4$ 3,7 $-2,7$
Net income for the period 118,5 196,0 314,5
(a) Non cash amount from the result of affiliates

(a) Non cash amount from the result of affiliates

D. Balance sheet

Consolidated balance sheet

2
0
13
H1 2
0
14
b
e
fo
re
Dis
c
o
n
tin
u
e
2
0
13
H1 2
0
14
b
e
fo
re
Dis
c
o
n
tin
u
e
(€ millio
n
)
re
c
la
s
s
ific
a
tio
n
d
o
p
e
ra
tio
n
s
2
0
14
re
c
la
s
s
ific
a
tio
n
d
o
p
e
ra
tio
n
s
2
0
14
No
n
-
c
u
rre
n
t a
s
s
e
ts
S
h
a
re
h
o
ld
e
rs
' e
q
u
ity
Ca
pita
l
188 188 0 188
Inta
ngible
a
sse
ts
154 145 0 145 Additiona
l pa
id-
in c
a
pita
l
2 371 2 291 0 2 291
Tre
a
sury stoc
k
-
11
-
4
0 -
4
Ta
ngible
a
sse
ts
108 8
0
0 8
0
Consolida
te
d re
se
rve
s
1 402 1 564 0 1 564
Inve
stme
nt prope
rtie
s
14 298 14 535 0 14 535 Ea
To
rnings
ta
l s
h
a
re
h
o
ld
e
rs
' e
q
u
ity Gro
u
p
340 119 0 119
0 0 0 0 s
h
a
re
4
2
9
0
4
15
8
0 4
15
8
Fina
nc
ia
l a
sse
ts
156 185 0 185 Non-
c
ontrolling inte
re
sts
2 925 3 142 0 3 142
Equity a
ffilia
te
s
185 189 0 189 To
ta
l s
h
a
re
h
o
ld
e
rs
' e
q
u
ity (I)
7
2
15
7
3
0
0
0 7
3
0
0
De
fe
rre
d ta
x a
sse
ts
9
0
17 0 17 No
n
-
c
u
rre
n
t lia
b
ilitie
s
Long-
te
rm fina
nc
ia
l instrume
nts
12 3
9
0 3
9
Long-
te
rm borrowings
7 520 7 709 7 7 702
Long-
te
rm fina
nc
ia
l instrume
nts
476 540 2
0
520
To
ta
l n
o
n
-
c
u
rre
n
t a
s
s
e
ts
(I)
15
0
0
2
15
18
9
0 15
18
9
De
fe
rre
d ta
x lia
bilitie
s
295 261 0 261
Cu
rre
n
t a
s
s
e
ts
P
e
nsion a
nd othe
r lia
bilitie
s
4
1
4
4
0 4
4
Othe
r long-
te
rm de
bt
3
8
10 4 7
Asse
ts he
ld for sa
le
1 197 825 288 537 To
ta
l n
o
n
-
c
u
rre
n
t lia
b
ilitie
s
(III)
8
3
6
9
8
5
6
4
3
0
8
5
3
4
Loa
ns a
nd fina
nc
e
le
a
se
re
c
e
iva
ble
s
10 8 0 8 Cu
rre
n
t lia
b
ilitie
s
Inve
ntorie
s a
nd work-
in-
progre
ss
8
0
7
3
0 7
3
Lia
bilitie
s he
ld for sa
le
S
hort-
te
rm fina
nc
ia
l instrume
nts
11 2
1
0 2
1
Tra
de
pa
ya
ble
s
110 9
0
3 8
7
Tra
de
re
c
e
iva
ble
s
283 277 13 264 S
hort-
te
rm borrowings
979 1 204 0 1 204
Curre
nt ta
x
3 7 4 3 S
hort-
te
rm fina
nc
ia
l instrume
nts
9
5
101 3 9
8
Othe
r re
c
e
iva
ble
s
202 127 4 123 Te
na
nt se
c
urity de
posits
Adva
nc
e
s a
nd de
posits re
c
e
ive
d on c
urre
6
nt
5 0 5
Ac
c
rue
d e
xpe
nse
s
12 10 0 10 orde
rs
134 146 7 139
Ca
sh a
nd c
a
sh e
quiva
le
nts
382 1 029 2 1 027 S
hort-
te
rm provisions
17 17 0 17
Disc
ontinue
d ope
ra
tions
0 0 0 311 Curre
nt ta
x
5 6 0 5
Othe
r de
bt
5 6 0 204
Ac
c
rua
ls
4
7
3
7
0 3
7
Disc
ontinue
d ope
ra
tions
0 0 0 5
4
To
ta
l c
u
rre
n
t a
s
s
e
ts
(II)
2
17
9
2
3
7
6
3
11
2
3
7
7
To
ta
l c
u
rre
n
t lia
b
ilitie
s
(IV)
1 5
9
7
1 7
0
2
2
4
1 7
3
2
To
ta
l a
s
s
e
ts
(I+
II+
III)
17
18
1
17
5
6
6
3
11
17
5
6
6
To
ta
l lia
b
ilitie
s
(I+
II+
III+
IV)
17
18
1
17
5
6
6
5
4
17
5
6
6

Simplified consolidated balance sheet


Simplified consolidated balance sheet
As
s
e
ts
2
0
14
b
e
fo
re
re
c
la
s
s
ific
a
tio
n
2
0
14
Lia
b
ilitie
s
2
0
14
b
e
fo
re
re
c
la
s
s
ific
a
tio
n
2
0
14
Fixe
d a
sse
ts
14 760 14 760 S
ha
re
holde
rs' e
quity
4 158 4 158
Equity a
ffilia
te
s
189 189 Non-
c
ontrolling inte
re
sts
3 142 3 142
Fina
nc
ia
l a
sse
ts
185 185 S
h
a
re
h
o
ld
e
rs
' e
q
u
ity
7
3
0
0
7
3
0
0
De
fe
rre
d ta
x a
sse
ts
17 17 Borrowings 8 913 8 906
Fina
nc
ia
l instrume
nts
6
0
6
0
Fina
nc
ia
l instrume
nts
641 618
Ac
tifs de
stiné
s à
la
ve
nte
825 537 De
fe
rre
d ta
x lia
bilitie
s
261 261
Ca
sh
1 029 1 027 Disc
ontinue
d ope
ra
tions
5
4
Disc
ontinue
d ope
ra
tions
311 Othe
r lia
bilitie
s
451 427
Othe
r
502 481
To
ta
l
17
5
6
6
17
5
6
6
To
ta
l
17
5
6
6
17
5
6
6

Simplified balance sheet, Group share


Simplified balance sheet, Group share
As
s
e
ts
2
0
14
b
e
fo
re
re
c
la
s
s
ific
a
tio
n
2
0
14
Lia
b
ilitie
s
2
0
14
b
e
fo
re
re
c
la
s
s
ific
a
tio
n
2
0
14
Fixe
d a
sse
ts
8 650 8 650
Equity a
ffilia
te
s
139 139
Fina
nc
ia
l a
sse
ts
181 181 S
h
a
re
h
o
ld
e
rs
' e
q
u
ity
4
15
8
4
15
8
De
fe
rre
d ta
x a
sse
ts
8 8 Borrowings 5 765 5 758
Fina
nc
ia
l instrume
nts
5
5
5
5
Fina
nc
ia
l instrume
nts
439 417
Asse
ts he
ld for sla
le
661 373 De
fe
rre
d ta
x lia
bilitie
s
135 135
Ca
sh
803 801 Othe
r
339 314
Disc
ontinue
d ope
ra
tions
311 Disc
ontinue
d ope
ra
tions
5
4
Othe
r
339 318
To
ta
l
10
8
3
6
10
8
3
6
To
ta
l
10
8
3
6
10
8
3
6

Shareholders' equity

Consolidated shareholders' equity, Group share, fell from €4,290 million at the end of 2013 to €4,158 million at 31 December 2014, i.e. a decrease of €132.1 million due mainly to:

o income for the period: + €118.5 million;

  • o financial instruments included in shareholders' equity: + €42.5 million;
  • o impact of the cash dividend distribution: €262.7 million;
  • o change percentage of Beni Stabili held: €30.2 million;
  • o structuring of residential sector: €2.8 million.

Net debt

Foncière des Régions' bank loans amounted to €5,727 million in Group share, and €8,893 million on a consolidated basis. Net debt at 31 December 2014 was €4,962 million (Group share) and €7,884 million (on a consolidated basis), compared to €5,098 million (Group share) and €8,117 (consolidated) at the end of 2013. The net debt decreased by €136 million (Group share) and €233 million on a consolidated basis.

5. Net Assets Value (NAV)

Va
r.
Va
r.
(%)
2
0
13
2
0
14
vs
2
0
13
vs
2
0
13
EP
RA NAV (€ millio
n
)
4 871,1 4
7
5
3
,
5
-
117,6
-
2,4%
EP
RA NAV / s
h
a
re
(€)
77,7 7
5
,
5
-
2,2
-
2,8%
EP
RA triple
ne
t NAV (€ million)
4 342,1 4
14
5
,
1
-
196,9
-
4,5%
EP
RA triple
ne
t NAV / sha
re
(€)
69,2 6
5
,
9
-
3,4
-
4,9%
Numbe
r of sha
re
s
62 708 431 6
2
9
4
1 7
12
233 281 0,4%
(€ millio
n
)
€/s
h
a
re
S
h
a
re
h
o
ld
e
rs
' e
q
u
ity
4
15
8
,
0
6
6
,
1
Fa
ir va
lue
a
sse
ssme
nt of buildings (ope
ra
tion + inve
ntory)
27,1
Fa
ir va
lue
a
sse
ssme
nt of pa
rking fa
c
ilitie
s
34,0
Fa
ir va
lue
a
sse
ssme
nt of goodwill
1,9
Fixe
d de
bt
-
93,4
Re
sta
te
me
nt of va
lue
ED
17,5
EP
RA trip
le
n
e
t NAV
4
14
5
,
1
6
5
,
9
Fina
nc
ia
l instrume
nts a
nd fix ra
te
de
bt
407,4
De
fe
rre
d ta
x
127,4
ORNANE 73,6
EP
RA NAV
4
7
5
3
,
5
7
5
,
5
IFRS
NAV
4
15
8
,
0
6
6
,
1

Valuation work is carried out in accordance with the code of conduct applicable to SIICs, and in accordance with the Charter of property valuation expertise, the recommendations of the COB/CNCC working group chaired by Mr Barthès de Ruyther and the international plan in accordance with European TEGoVA standards and those of the Red Book of the Royal Institution of Chartered Surveyors (RICS).

The property portfolio directly held by the Group underwent a complete valuation on 31 December 2014 by independent property experts such as REAG, DTZ Eurexi, CBRE, JLL, BNP Paribas Real Estate, Cushman and Yard Valtech.

Assets were estimated at values excluding and/or including duties, and rents at market value. Estimates were made using the comparative method, the rent capitalisation method and the discounted future cash flows method.

Car parks were valued by capitalising the gross operating surplus generated by the business.

Other assets and liabilities were valued using the principles of the IFRS standards on consolidated accounts. The application of the fair value essentially concerns the valuation of the debt coverages and the ORNANES. The level of exit tax is known and included in the financial statements for all of the companies that have opted for the fiscal transparency system.

For companies shared with other investors, only the Group share was taken into account.

Fair value adjustment for the buildings and business goodwill

In accordance with IFRS standards, properties in operation and in inventory are valued at historical cost. A value adjustment, in order to take into account the appraisal values, is recognised in the NAV for a total amount of €27.1 million.

Since goodwill is not valued in the consolidated accounts, a restatement to recognise its fair value (as calculated by the appraisers) was made in the NAV in the amount of €2.0 million at 31 December 2014.

Fair value adjustment for the car parks

Car parks are valued at historical cost in the consolidated financial statements. A restatement is made in the NAV to take into account the appraisal value of these assets, as well as the effect of the farm-outs and subsidies received in advance. The impact on the RNA was €34.0 million at 31 December 2014.

Recalculation of the base cost excluding duties of certain assets

When a company, rather than the asset that it holds, can be sold off, transfer duties are recalculated based on the company's net asset value. The difference between these recalculated duties and the transfer duties already deducted from the value of the assets generates a restatement of €17.5 million at 31 December 2014.

Fair value adjustment for fixed-rate debts

The group has taken out fixed-rate loans. In accordance with EPRA principles, triple net NAV is adjusted by the fair value of fixed-rate debts, with an impact of - €93.4 million at 31 December 2014.

6. Financial resources

A. Main debt characteristics capitalised

G
S
2
0
13
2
0
14
Ne
t de
bt, Group sha
re
(€ million)
5 098 4
9
6
2
Ave
ra
ge
a
nnua
l ra
te
of de
bt
3,94% 3
,
2
9
%
Ave
ra
ge
ma
turity of de
bt (in ye
a
rs)
4,5 4
,
1
De
bt a
c
tive
he
dging spot ra
te
80% 84%
Ave
ra
ge
ma
turity of he
dging
4,9 5
,
1
LTV Inc
luding Dutie
s
46,5% 4
6
,
1%
ICR 2,49 2
,
7
6

6.1. Debt by type

The net debt, Group share, of Foncière des Régions amounted at 31 December 2014 to €5 billion (€7.9 billion on a consolidated basis).

As a share of total debt, non-mortgage debt rose from 48% at 31 December 2013 to 60% at 31 December 2014, due in particular to the issue of new bonds during the financial year totalling €0.8 billion for the year (€1.1 billion on a consolidated basis).

In addition, at the end of 2014, the cash and cash equivalents of Foncière des Régions totalled nearly €1.9 billion, Group share (€2.5 billion on a consolidated basis). These amounts do not include the unused portion of loans allocated to development projects under way.

6.2. Debt maturities

The average maturity of Foncière des Régions debt was 4.1 years at the end of 2014.

The 2015 and 2016 maturities are covered entirely by existing cash. Maturities for 2015 mainly affect Beni Stabili (€222 million Group share and €459 million on a consolidated basis) and Foncière des Régions (€80 million):

6.3. Main changes during the period

New debt issues: €3,125 million at 100% (€1,908 million, Group Share)

  • o Foncière des Régions: €799 million (€799 million, Group share):
  • During the second half of 2014, Foncière des Régions continued the process it began in 2013 of renegotiating its corporate credit facilities to optimise their financial conditions and extend their maturity. As a result, €260 million in corporate credit facilities were renegotiated or refinanced. In addition, €39 million in new corporate debts were taken out;
  • In September 2014, Foncière des Régions issued a bond of €500 million with a maturity of September 2021 and a fixed coupon of 1.75%, for a spread of 105 bps. This strategy enabled the extensive diversification of financing sources, reduction in cost of debt and extension of its maturity to continue.
  • o Beni Stabili: €1,276 million raised in 2014 (€636 million Group share):
  • Beni Stabili placed a €350 million, unsecured inaugural bond issue in January 2014 with an annual coupon of 4.125% and maturing in four years, i.e. in January 2018;

  • In March 2014, Beni Stabili successfully completed a private placement with institutional investors for a total of €250 million with a 3.50% coupon. The bond matures in April 2019;

  • In September 2014, Beni Stabili refinanced the IMSER securitisation collateralised by the €1.7 billion Telecom Italia real property portfolio via the creation of €300 million of mortgage financing and €200 million in corporate financing. This refinancing significantly reduced Beni Stabili's average cost of debt while increasing its financial flexibility;
  • Finally, during the year, Beni Stabili renegotiated three existing funding sources totalling €116 million and took out €60 million in new bank loans.
  • o Hotels and Service sector: €487 million raised in 2014 (€137 million in Group share):
  • In May 2014, Foncière des Murs took out €209 million in loans backed by a diversified asset portfolio mainly comprised of hotel assets, to:
    • o refinance the balance of mortgage loans set up in 2007;
    • o refinance the €60 million mortgage loan taken out in 2013 to optimise the financial conditions of the facility;
  • In December 2014, Foncière des Murs extended its covered bond by two years using €242 million in hotel assets for a coupon reduced to 2.75% starting on 16 February 2015;
  • Foncière des Murs also raised €35 million in new mortgage financing as part of its acquisitions.
  • o Residential France: €350 million raised in 2014 (€209 million in Group share):
  • Foncière Développement Logements refinanced the Stockholm 1 and 2 loans in January 2014 with new debt for a nominal amount of €350 million.
  • o Residential Germany: €213 million raised in 2014 (€127 million in Group share):
  • In Germany, Immeo raised €68 million in new financing for four- and five-year maturities, which are to be used to finance the acquisition of housing portfolios in Berlin, Dresden and Leipzig;
  • In October 2014, Immeo also took out mortgage acquisition loans totalling €145 million with a ten-year maturity, backed by an asset portfolio consisting of 3,500 residential units in Berlin and Dresden.

6.4. Hedging profile

During the 2014 financial year, the hedge management policy remained unchanged, with debt hedged at 90% to 100%, at least 75% of which had short-term hedges and all of which have maturities exceeding debt maturity.

Based on net debt at the end of December 2014, Foncière des Régions is covered (in Group Share) up to 87% in short term hedges, compared to 94% at the end of 2013. The average hedge duration is 5.1 years in Group share.

6.5. Average interest rate on the debt and sensitivity

The average rate on the debt of Foncière des Régions stood at 3.3% in Group share, compared to 3.9% in 2013. This decrease occurred mainly due to the refinancing of Beni Stabili's securitised debt in September, a new 7 year, 1.75% bond issue in September on Foncière des Régions for €500 million and the full-year impact of the 2013 renegotiations and hedge restructuring.

For information purposes, a 50 bps drop in the 3-month Euribor rate would have a positive impact of €0.5 million on net recurring income for 2015. The impact would be negative by €3.6 million in the event of a 50 bps hike.

FINANCIAL STRUCTURE

Excluding debts raised without recourse to the group's property companies, the debts of Foncière des Régions and its subsidiaries generally include bank covenants (ICR and LTV) applying to the borrower's consolidated financial statements. If these covenants are breached, early debt repayment may be required. These covenants are established in Group share for Foncière des Régions and for Foncière des Murs and on a consolidated basis for the subsidiaries of Foncière des Régions (if their debts include them).

  • o The most restrictive consolidated LTV covenants at 31 December 2014 amounted to 60% for Foncière des Régions, Foncière des Murs, Foncière Développement Logements and Beni Stabili.
  • o The threshold for consolidated ICR covenants differs from one REIT to another, depending on the type of assets, and may be different from one debt to another even for the same REIT, depending on debt seniority.

The most restrictive ICR consolidated covenant applicable to the property investment companies are the following:

  • for Foncière des Régions: 200%;
  • for Foncière des Murs: 200%;
  • for Foncière Développement Logements: 150%;
  • for Beni Stabili: 140%;
  • Furthermore, in some scopes financed using dedicated debt, there are specific covenants which may be added to or replace the consolidated covenants.

With respect to Immeo, for which the debt raised is "non-recourse" debt, there are no consolidated covenants associated with portfolio financing.

Lastly, concerning Foncière des Régions, corporate credits have been amended following 2013 renegotiations. In particular, for some they include the following ratios:

Ra
tio
Co
ve
n
a
n
t
2
0
14
LTV 60,0% 50,3%
ICR 200,0% 276,0%
S
e
c
ura
l de
bt ra
tio
22,5% 7,7%

All covenants were fully complied with at the end of 2014. No loan has an accelerated payment clause contingent on a Foncière des Régions rating.

LTV calculation details

€M GS 2
0
13
2
0
14
Ne
t book de
bt*
5 098 4 911
Re
c
e
iva
ble
s on disposa
ls
-
413
-
338
S
e
c
urity de
posits re
c
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ive
d
-
11
-
39
Fina
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a
se
-
ba
c
ke
d de
bt
-
3
-
2
Ne
t d
e
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4
6
7
1
4
5
3
2
Appra
ise
d va
lue
of re
a
l e
sta
te
a
sse
ts (ID)
10 204 9 871
P
re
limina
ry sa
le
a
gre
e
me
nts
-
413
-
338
Fina
nc
ia
l a
sse
ts
4
0
3
9
Goodwill 3 2
Re
c
e
iva
ble
s linke
d to a
ssoc
ia
te
s
7
9
117
S
ha
re
of e
quity a
ffilia
te
s
132 139
Va
lu
e
o
f a
s
s
e
ts
10
0
4
4
9
8
2
9
LTV ED 4
8
,
9
%
4
8
,
5
%
LTV ID 4
6
,
5
%
4
6
,
1%
A
djusted for changes infair value of convertible bond (-€73.6 million)

7. Financial indicators of the main activities

Foncière des Murs Beni Stabili
2013 2014 Var. (%) 2013 2014 Var. (%)
EPRA Recurrent net income (€ million) 123,9 120,0 -3,1% 74 87,2 17,8%
EPRA Recurrent net income (€/share) 1,93 1,84 -4,7% 0,04 0,04 -4,0%
EPRA NAV (€/share) 26,2 25,9 -1,1% 1,06 0,87 -17,8%
EPRA triple net NAV (€ million) 23,3 22,7 -2,6% 0,96 0,80 -17,0%
% of capital held by FDR 28,3% 28,5% 50,9% 48,8%
LTV ID 40,8% 34,7% 49,9% 50,8%
ICR 3,21 3,21 1,55 1,8

8. FINANCIAL INDICATORS OF THE MAIN ACTIVITIES

Cost of development projects

This indicator is calculated including interest costs. It includes the costs of the property and costs of construction.

  • Debt interest rate
  • o Average cost:

Financial Cost of Bank Debt for the period

  • Financial Cost of Hedges for the period

Average used bank debt outstanding in the year

  • o Spot rate: Definition equivalent to average interest rate over a period of time restricted to the last day of the period.
  • Definition of the acronyms and abbreviations used:
  • o MR: Major Regional Cities, i.e. Bordeaux, Grenoble, Lille, Lyon, Metz, Aix-Marseille, Montpellier, Nantes, Nice, Rennes, Strasbourg and Toulouse
  • o ED: Excluding Duties
  • o ID: Including Duties
  • o IDF: Paris region (Île-de-France)
  • o ILAT: French office rental index
  • o CCI: Construction Cost Index
  • o CPI: Consumer Price Index
  • o RRI: Rental Reference Index
  • o PACA: Provence-Alpes-Côte-d'Azur
  • o LFL: Like-for-Like
  • o GS: Group share
  • o CBD: Central Business District

  • o Rtn: Yield

  • o RNW: North Rhine-Westphalia
  • o Chg: Change
  • o MRV: Market Rental Value
  • Firm residual term of leases

Average outstanding period remaining of a lease calculated from the date a tenant first takes up an exit option.

Green Assets

Green" buildings, according to IPD, are those where the building and/or its operating status are certified as HQE, BREEAM, LEED, etc. and/or which have a recognised level of energy performance such as the BBC-effinergieR, HPE, THPE or RT Global certifications.

Like-for-like change in value

This indicator is used to compare asset values from one financial year to another without accounting for changes in scope, such as acquisitions, disposals, development projects, etc.

Loan To Value (LTV)

The LTV calculation is detailed in Part 7 "Financial Resources".

Net asset value per share (NAV/share), and Triple Net NAV per share

NAV per share (Triple Net NAV per share) is calculated pursuant to the EPRA recommendations, based on the shares outstanding as at year-end (excluding treasury shares) and adjusted for the effect of dilution.

Occupancy rate

The occupancy rate corresponds to the spot financial occupancy rate at the end of the period and is calculated using the following formula:

1 - Loss of rental income through vacancies (calculated at MRV) rental income of occupied assets + loss of rental income

This indicator is calculated solely for properties on which asset management work has been done and therefore does not include assets available under pre-leasing agreements. Occupancy rate are are calculated using annualized data.

Operating assets

Properties leased or available for rent and actively marketed.

Portfolio

The portfolio presented includes investment properties, properties under development, as well as operating properties and properties in inventory for each of the entities, stated at their fair value. For offices in France, the portfolio includes asset valuations of Coeur d'Orly, DS Campus, Euromed and New Velizy, which are consolidated under the equity method.

  • Projects
  • o Committed project: these are projects for which promotion or built contracts, work has begun and has not yet been completed at the closing date. They might pertain to VEFA (pre-construction) projects or to the repositioning of existing assets.
  • o Controlled project: These are projects that might be undertaken. In other words, projects for which the decision to launch operations has not been finalized.
  • Recurring Net Income EPRA per share (RNI/share)

Recurring Net Income per share is calculated pursuant to the EPRA recommendations, based on the average number of shares outstanding (excluding treasury shares) over the period under consideration and adjusted for the effect of dilution

Rental Income

.

  • o Recorded rent corresponds to gross rental income accounted for over the year by taking into account deferment of any relief granted to tenants, in accordance with IFRS standards.
  • o The like-for-like rental income posted allows comparisons to be made between rental income from one year to the next, before taking changes to the portfolio (e.g. acquisitions, disposals, building works and development deliveries) into account. This indicator is based on assets in operation, i.e. properties leased or available for rent and actively marketed.
  • o Annualised rental income corresponds to the gross amount of guaranteed rent for the full year based on existing assets at the period end, excluding any relief.
  • Surface

SHON: Gross surface

SUB: Gross used surface

Unpaid rent (%)

Unpaid rent corresponds to the net difference between charges, reversals and unrecoverable loss of income divided by rent invoiced. These appear directly in the income statement under net cost of unrecoverable income (except in Italy for which not relating to unpaid rents were retired)

  • Yields/return
  • o The portfolio returns are calculated according to the following formula:

Gross annualised rent (not corrected for vacancy)

Value excl. duties for the relevant scope (operating or development)

o The returns on asset disposals or acquisitions are calculated according to the following formula:

Gross annualised rent (not corrected for vacancy)

Acquisition or disposal value excl. duties