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Developers Diversified Realty Reports FFO Per Diluted Share of $1.83 For The Year Ended December 31, 2009 Before Non-Operating Gains and Losses


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Developers Diversified Realty Corporation

Feb 18, 2010, 05:00 ET

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CLEVELAND, Feb. 18 /PRNewswire-FirstCall/ -- Developers Diversified Realty (NYSE: DDR) today announced operating results for the fourth quarter and year ended December 31, 2009.

  • The Company's fourth quarter operating Funds From Operations ("FFO") was $62.8 million or $0.31 per diluted share before $90.8 million of net charges summarized below.  The Company's operating FFO for the year was $298.2 million or $1.83 per diluted share before $442.8 million of net charges summarized below.

The net charges, primarily non-cash, for the three months and year ended December 31, 2009, aggregating $90.8 million and $442.8 million, respectively, are summarized as follows (in millions):

    
    
                                                  Three
                                                  Months           Year
                                                  ------           ----
    Non-cash loss on equity derivative
     instruments related to Otto
     investment                                     $1.6           $199.8
    Non-cash impairment charges –
     consolidated and equity method
     investments                                    92.1            265.2
    Consolidated impairment charges and
     loss on sales included in
     discontinued operations                         4.6            117.6
    Less portion of impairment charges
     and losses allocated to non-
     controlling interests (Mervyns)                (3.9)           (35.2)
    Non-cash change in control
     compensation charge                               -             15.4
    Debt extinguishment costs, net loan
     loss reserve and other expenses
     offset by gain on sale of MDT units            20.0             30.0
    Impairment charges, derivative
     (gains)/losses and losses on asset
     sales – equity method investments               2.6             19.0
    Gain on redemption of joint venture
     interests                                     (23.5)           (23.9)
    Gain on repurchases of senior notes             (2.7)          (145.1)
                                                    ----           ------
                                                   $90.8           $442.8
                                                   =====           ======
  • The Company reported revised operating FFO for the three-month period ended December 31, 2008 of $86.8 million or $0.71 per diluted share before $206.1 million of net charges summarized below.  The Company's operating FFO for the year ended December 31, 2008 was $387.5 million or $3.20 per diluted share before $217.8 million of net charges summarized below.

The net charges, primarily non cash, for the three months and year ended December 31, 2008, aggregating $206.1 million and $217.8 million, respectively, are summarized as follows (in millions):

    
    
                                                  Three
                                                  Months            Year
                                                  ------            ----
    Non-cash impairment charges –
     consolidated and equity method
     investments                                  $182.2           $182.2
    Consolidated impairment charges and
     loss on sales included in
     discontinued operations                         7.6             15.3
    Less portion of impairment charges
     and losses allocated to non-
     controlling interests (primarily
     Mervyns)                                      (18.7)           (18.7)
    Non-cash termination of an equity
     award plan                                     15.8             15.8
    Net loan loss reserve, abandoned
     projects, transaction costs and
     other expenses                                 20.8             27.1
    Impairment charges, derivative
     (gains)/losses and losses on asset
     sales – equity method investments               8.7              6.6
    Gain on repurchases of senior notes            (10.3)           (10.5)
                                                   -----            -----
                                                  $206.1           $217.8
                                                  ======           ======
  • FFO applicable to common shareholders for the three-month period ended December 31, 2009, including the above net charges, was a loss of $28.0 million, or $0.14 per diluted share, which compares to revised FFO loss of $119.3 million, or $0.98 per diluted share, for the prior-year comparable period.  Net loss applicable to common shareholders for the three-month period ended December 31, 2009 was $90.1 million, or $0.46 per diluted share, which compares to revised net loss of $194.6 million, or $1.61 per diluted share, for the prior-year comparable period.  
  • FFO applicable to common shareholders for the year ended December 31, 2009, including the above net charges, was a loss of $144.6 million, or $0.90 per diluted share, which compares to revised FFO of $169.7 million, or $1.40 per diluted share, for the prior year.  Net loss applicable to common shareholders for the year ended December 31, 2009 was $398.9 million, or $2.51 per diluted share, which compares to revised net loss of $114.2 million, or $0.96 per diluted share, for the prior year.
  • Executed leases during the fourth quarter of 2009 totaled approximately 3.0 million square feet, including 166 new leases and 306 renewals.  Executed leases during the year totaled approximately 10.6 million square feet, including 583 new leases and 1,079 renewals.
  • On a cash basis, base rental rates on new leases and renewals decreased 4.6% overall for the quarter and 3.4% year over year.
  • Core portfolio leased percentage at December 31, 2009 was 91.2%, compared to 90.9% at September 30, 2009.
  • Same store net operating income ("NOI") for the year decreased 3.6% compared to 2008 exclusively related to the bankruptcies and subsequent store closings of Circuit City, Linens 'N Things, Goody's and Steve & Barry's which accounted for over 100% of the decline. Absent these bankruptcies, same store NOI would have been slightly positive year over year. Same store NOI excludes the results of the assets not acquired by the Company in connection with the redemption of its interest in the MDT US LLC joint venture for both of the years ended December 31, 2009 and 2008 (see discussion of redemption transaction below).

"Although we continue to operate in a challenging macroeconomic environment, our platform and portfolio continue to perform at a high level," commented Developers Diversified's president and chief executive officer Daniel B. Hurwitz. "We are encouraged by fourth quarter retail sales and profitability results, and signs indicate that leasing deal flow in 2010 will compare favorably to our record performance in 2009. We remain keenly focused on our various balance sheet and operating initiatives to further enhance shareholder value."

Financial Results:

Net loss applicable to common shareholders was $90.1 million, or $0.46 per share (diluted and basic), for the three-month period ended December 31, 2009, as compared to revised net loss of $194.6 million, or $1.61 per share (diluted and basic), for the prior-year comparable period.  

FFO applicable to common shareholders was a loss of $28.0 million, or $0.14 per share (diluted and basic), for the three-month period ended December 31, 2009, as compared to revised FFO loss of $119.3 million, or $0.98 per share (diluted and basic) for the three-month period ended December 31, 2008.  The decrease in net loss for the three-month period ended December 31, 2009, is primarily the result of a reduction in non-cash impairment charges recognized on consolidated and equity method investments and loss on disposition of assets of $93.1 million as well as the recognition in 2009 of a $23.5 million gain relating to the redemption of the Company's interest in the MDT US LLC joint venture.  In addition, excluding the impact of the net non-operating charges detailed above, the core operating results in 2009 compared to 2008 were impacted by several major tenant bankruptcies which occurred in late 2008 and early 2009, as well as asset sales associated with the Company's deleveraging efforts.

Net loss applicable to common shareholders was $398.9 million, or $2.51 per share (diluted and basic), for the year ended December 31, 2009, as compared to revised net loss of $114.2 million, or $0.96 per share (diluted and basic), for the prior year.  

FFO applicable to common shareholders was a loss of $144.6 million, or $0.90 per share (diluted and basic), for the year ended December 31, 2009, as compared to revised FFO income of $169.7 million, or $1.40 per share (diluted and basic), for the year ended December 31, 2008.  The net loss for the year ended December 31, 2009, is primarily the result of $442.8 million of net charges, generally non-cash as detailed above, in addition to several major tenant bankruptcies, the release of an approximate $16 million deferred tax valuation allowance in 2008 and the impact of asset sales associated with the Company's deleveraging efforts.

FFO is a supplemental non-GAAP financial measurement used as a standard in the real estate industry and a widely accepted measure of real estate investment trust ("REIT") performance. Management believes that FFO provides an additional indicator of the financial performance of a REIT.  The Company also believes that FFO more appropriately measures the core operations of the Company and provides a benchmark to its peer group.  FFO does not represent cash generated from operating activities in accordance with generally accepted accounting principles ("GAAP"), is not necessarily indicative of cash available to fund cash needs and should not be considered as an alternative to net income computed in accordance with GAAP as an indicator of the Company's operating performance or as an alternative to cash flow as a measure of liquidity.  FFO is defined and calculated by the Company as net income, adjusted to exclude: (i) preferred share dividends, (ii) gains from disposition of depreciable real estate property, except for those sold through the Company's merchant building program, which are presented net of taxes, and those gains that represent the recapture of a previously recognized impairment charge, (iii) extraordinary items and (iv) certain non-cash items.  These non-cash items principally include real property depreciation and amortization of intangibles, equity income from joint ventures and equity income from non-controlling interests and adding the Company's proportionate share of FFO from its unconsolidated joint ventures and non-controlling interests, determined on a consistent basis.  Other real estate companies may calculate FFO in a different manner.   FFO excluding the net non-operating charges detailed above is useful to investors as the Company removes these net charges to analyze the results of its operations and assess performance of the core operating real estate portfolio.  A reconciliation of net income to FFO is presented in the financial highlights section.

Leasing:

The following results for the three-month period ended December 31, 2009 highlight continued strong leasing activity throughout the portfolio despite the current economic environment:

  • Executed 166 new leases aggregating approximately 1.1 million square feet and 306 renewals aggregating approximately 1.9 million square feet.  
  • Total portfolio average annualized base rent per occupied square foot, excluding assets in Brazil, as of December 31, 2009 was $12.51, as compared to $12.43 at December 31, 2008.  
  • Core portfolio leased rate was 91.2% as of December 31, 2009, as compared to 92.2% at December 31, 2008 and 90.9% at September 30, 2009.  
  • On a cash basis, rental rates for new leases and renewals decreased 4.6%.  

Overall, the Company remains encouraged by the leasing activity achieved during the fourth quarter.  While the resulting rental spreads and core occupancy level are much less favorable than what the Company has historically achieved, the Company is continuing to make strides in retenanting the bankruptcy driven vacancy that has impacted the retail sector.  

Strategic Transactions:

DDR Macquarie Fund:

In October 2009, the Macquarie DDR Trust unitholders approved the redemption of Developers Diversified's interest in the MDT US LLC joint venture.  A 100% interest in three shopping center assets was transferred to the Company in October 2009 in exchange for its approximate 14.5% ownership interest and a cash payment of $1.6 million.  The Company recognized a $23.5 million gain on the redemption transaction.

Otto Transaction:

In 2009, the Company issued 32.9 million shares to Mr. Alexander Otto (the "Investor") and certain members of his family (collectively with the Investor, the "Otto Family") resulting in aggregate gross equity proceeds of approximately $112.5 million.  The Company also issued warrants to purchase up to 10.0 million common shares with an exercise price of $6.00 per share to the Investor.  The share issuances, together with the warrant issuances, are collectively referred to as the "Otto Transaction".  

Dispositions:

The Company sold five shopping center properties, aggregating 0.6 million square feet, in the fourth quarter of 2009, generating gross proceeds of approximately $30.5 million.  The Company recorded an aggregate loss on sale of approximately $4.0 million related to these assets in the fourth quarter of 2009.  The Company also incurred a $2.3 million net loss on land sales in the fourth quarter.  An additional three assets were sold in the first quarter of 2010 for approximately $26 million.

Wholly-Owned and Consolidated Joint Venture Development:

The Company currently has the following wholly-owned and consolidated joint venture shopping center projects under construction:

    
    
                                                  
                                    Expected     
                                    Remaining     Initial 
                        Owned         Cost        Anchor    
      Location           GLA      ($ Millions)    Opening*      Description
    ---------------     -----     ------------    --------    ----------------
                                               
    Boise (Nampa),                                                            
     Idaho             431,689        $25.3        2H 07      Community Center
    Boston (Norwood),                                                        
     Massachusetts      56,343          4.1        2H 10      Community Center
    Austin (Kyle),
     Texas**           443,092         16.5        2H 09      Community Center
                       -------        ------
         Total         931,124        $45.9 
                       -------        ------
    
    *  2H = Second Half; either actual or anticipated
    ** Consolidated 50% Joint Venture

In addition to these current projects, several of which will be developed in phases, the Company and its joint venture partners intend to commence construction on various other developments only after substantial tenant leasing has occurred and acceptable construction financing is available, including several international projects.    

Wholly-Owned and Consolidated Joint Venture Redevelopments and Expansions:

The Company is currently expanding/redeveloping the following wholly-owned shopping center at a projected aggregate net cost of approximately $89.4 million.  At December 31, 2009, approximately $78.2 million of costs had been incurred in relation to this project.

    
    
    Property                        Description
    ---------------------------     ----------------------------------------
    Miami (Plantation), Florida     Redevelop shopping center to include
                                    Kohl's, Dick's Sporting Goods and other
                                    retail tenants

Financings:

In the fourth quarter of 2009, the Company purchased approximately $142.5 million aggregate principal amount of its outstanding senior unsecured notes (primarily convertible unsecured notes) at a discount to par, resulting in a gross gain of approximately $7.9 million prior to the write off of unamortized deferred financing costs.  This gain was reduced by approximately $3.9 million due to the adoption of the accounting standard, "Accounting for Convertible Debt That May Be Settled in Cash Upon Conversion," on January 1, 2009 ("Convertible Debt Restatement").

In November 2009, the Company closed the securitization of a $400 million, five-year loan that was originated in October 2009.  The loan has a blended coupon interest rate of 4.225% and is secured by a pool of 28 assets. The triple-A rated portion of the certificates in the securitization constituted "eligible collateral" under the Term Asset-Backed Securities Loan Facility ("TALF"), provided by the Federal Reserve Bank of New York.

Equity Issuances:

The Company sold approximately 5.1 million of its common shares during the three-month period ended December 31, 2009 through its continuous equity program, generating gross proceeds of approximately $50.0 million.  In January 2010, the Company sold approximately 5.0 million of its common shares through the continuous equity program generating gross proceeds of approximately $46.1 million.  Substantially all net proceeds were used to repay debt.  

In February 2010, the Company issued and sold 42.9 million of its common shares in an underwritten offering.  Net proceeds from the sale of the common shares of approximately $338.1 million were utilized to repay debt.  

Developers Diversified owns and manages approximately 665 retail operating and development properties in 44 states, Brazil, Canada and Puerto Rico. Totaling more than 147 million square feet, the Company's shopping center portfolio features open-air, value-oriented neighborhood and community centers, mixed-use centers and lifestyle centers located in prime markets with stable populations and high-growth potential. Developers Diversified is the largest landlord in Puerto Rico and owns a premier portfolio of regional malls in and around Sao Paulo, Brazil. Developers Diversified is a self-administered and self-managed REIT operating as a fully integrated real estate company. Additional information about the Company is available on the Internet at www.ddr.com.

A copy of the Company's Supplemental Financial/Operational package is available to all interested parties upon request at our corporate office to Kate Deck, Investor Relations Director, Developers Diversified Realty Corporation, 3300 Enterprise Parkway, Beachwood, Ohio 44122 or on our Web site, which is located at http://www.ddr.com.

Developers Diversified Realty Corporation considers portions of this information to be forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934, both as amended, with respect to the Company's expectation for future periods.  Although the Company believes that the expectations reflected in such forward-looking statements are based upon reasonable assumptions, it can give no assurance that its expectations will be achieved.  For this purpose, any statements contained herein that are not historical fact may be deemed to be forward-looking statements.  There are a number of important factors that could cause our results to differ materially from those indicated by such forward-looking statements, including, among other factors, local conditions such as oversupply of space or a reduction in demand for real estate in the area; competition from other available space; dependence on rental income from real property; the loss of, significant downsizing of or bankruptcy of a major tenant; constructing properties or expansions that produce a desired yield on investment; our ability to sell assets on commercially reasonable terms; our ability to secure equity or debt financing on commercially acceptable terms or at all; our ability to enter into definitive agreements with regard to our financing and joint venture arrangements or our failure to satisfy conditions to the completion of these arrangements; and the finalization of the financial statements for year ended December 31, 2009.  For additional factors that could cause the results of the Company to differ materially from these indicated in the forward-looking statements, please refer to the Company's Form 10-K as of December 31, 2008.  The Company undertakes no obligation to publicly revise these forward-looking statements to reflect events or circumstances that arise after the date hereof.

    
    
                        DEVELOPERS DIVERSIFIED REALTY CORPORATION
                                   Financial Highlights
                         (In thousands - except per share data)
    
                              Three-Month Period             Year Ended
                              Ended December 31,             December 31,
    Revenues:                2009         2008 (F)        2009        2008 (F)
                           --------      ---------      --------     ---------
       Minimum rents (A)   $138,056       $146,265      $543,911     $589,775
       Percentage and
        overage rents (A)     3,490          4,002         8,061        8,950
       Recoveries from
        tenants              44,794         45,127       179,181      189,650
       Ancillary and
        other property
        income                7,502          6,182        23,103       21,760
       Management,
        development
        and other fee
        income               14,489         15,588        57,684       62,890
       Other (B)              1,189          1,359         7,367        8,743
                              -----          -----         -----        -----
                            209,520        218,523       819,307      881,768
                            -------        -------       -------      -------
    Expenses:
        Operating and
         maintenance (C)     38,629         38,395       144,842      139,665
        Real estate
         taxes               27,447         26,001       109,627      104,154
        Impairment
         charges (D)          9,055         75,263        80,641       75,263
        General and
         administrative (E)  20,896         20,275        79,003       81,882
        Termination of
         equity award
         plan and
         change in
         control (E)              -         15,837        15,362       15,837
        Depreciation
         and
         amortization        56,463         61,760       227,185      228,619
                             ------         ------       -------      -------  
                            152,490        237,531       656,660      645,420
                            -------        -------       -------      -------
    Other income
     (expense):
        Interest income       2,564          2,687        12,109        5,458
        Interest
         expense (F)        (64,863)       (62,097)     (237,943)    (245,368)
        Gain on
         repurchases
         of senior
         notes                2,690         10,255       145,050       10,455
        Loss on equity
         derivative
         instruments (G)     (1,597)             -      (199,797)           -
        Other expenses (H)  (19,925)       (20,792)      (29,412)     (28,251)
                            -------        -------       -------      -------
                            (81,131)       (69,947)     (309,993)    (257,706)
                            -------        -------      --------     --------
    Loss before
     equity in net
     loss of joint
     ventures,
     impairment of
     joint venture
     investments,
     gain on
     redemption of
     joint venture
     interests,
     tax benefit
     of taxable REIT
     subsidiaries
     and state
     franchise and
     income taxes,
     discontinued
     operations
     and gain on
     disposition
     of real estate,
     net of tax             (24,101)       (88,955)     (147,346)     (21,358)
    Equity in net
     loss of joint
     ventures (I)              (749)        (4,205)       (9,733)      17,719
    Impairment of
     joint venture
     investments (J)        (83,013)      (106,957)     (184,584)    (106,957)
    Gain on
     redemption of
     joint venture
     interests (K)           23,471              -        23,865            -
    Tax benefit of
     taxable REIT
     subsidiaries
     and state
     franchise and
     income taxes             1,202          2,383           691       17,501
                              -----          -----           ---       ------
    Loss from
     continuing
     operations             (83,190)      (197,734)     (317,107)     (93,095)
    (Loss) income
     from discontinued
     operations (L)          (4,465)        (3,916)      (95,647)       3,125
                             ------         ------       -------        -----
    Loss before
     gain on
     disposition
     of real estate         (87,655)      (201,650)     (412,754)     (89,970)
    Gain on
     disposition
     of real estate,
     net of tax (M)             905            594         9,127        6,962
                                ---            ---         -----        -----
    Net loss                (86,750)      (201,056)     (403,627)     (83,008)
    Loss
     attributable
     to non-controlling
     interests                7,186         17,053        47,034       11,078
                              -----         ------        ------       ------
    Net loss
     attributable
     to DDR                $(79,564)     $(184,003)    $(356,593)    $(71,930)
                           ========      =========     =========     ========
    Net loss
     applicable to
     common shareholders   $(90,131)     $(194,570)    $(398,862)   $(114,199)
                           ========      =========     =========    =========
    Funds From
     Operations ("FFO"):
       Net loss
        applicable to
        common
        shareholders       $(90,131)     $(194,570)    $(398,862)   $(114,199)
       Depreciation
        and amortization
        of real estate
        investments          53,970         63,603       224,207      236,344
       Equity in net
        loss (income)
        of joint
        ventures (I)            749          4,205         9,306      (17,719)
       Joint ventures'
        FFO (I)              11,113          7,433        43,665       68,355
       Non-controlling
        interests (OP
        Units)                    8              -           175        1,145
       (Gain) loss on
        disposition
        of depreciable
        real estate          (3,718)            77       (23,123)      (4,244)
                             ------            ---       -------       ------
       FFO applicable
        to common
        shareholders        (28,009)      (119,252)     (144,632)     169,682
       Preferred dividends   10,567         10,567        42,269       42,269
                             ------         ------        ------       ------
       FFO                 $(17,442)     $(108,685)    $(102,363)    $211,951
                           ========      =========     =========     ========
       Per share data:
       Earnings per
        common share
            Basic            $(0.46)        $(1.61)       $(2.51)      $(0.96)
                             ======         ======        ======       ======
            Diluted          $(0.46)        $(1.61)       $(2.51)      $(0.96)
                             ======         ======        ======       ======
       Dividends Declared     $0.02             $-         $0.44        $2.07
                              =====             ==         =====        =====
       Funds From
        Operations –
        Basic (N)            $(0.14)        $(0.98)       $(0.90)       $1.40
                             ======         ======        ======        =====
       Funds From
        Operations –
        Diluted (N)          $(0.14)        $(0.98)       $(0.90)       $1.40
                             ======         ======        ======        =====
       Basic – average
        shares
        outstanding         196,399        121,019       158,816      119,843
                            =======        =======       =======      =======
       Diluted – average
        shares
        outstanding         196,399        121,019       158,816      119,843
                            =======        =======       =======      =======
    
    
    (A)  Base and percentage rental revenues for the year ended December 31, 
         2009, as compared to the prior year, decreased $44.3 million 
         primarily due to store closings related to five major tenant 
         bankruptcies, which approximated $46.1 million, the most significant 
         of which related to the assets formerly occupied by Mervyns, which is
         50% owned by the Company through a consolidated joint venture.  There
         was also a decrease in base and percentage rental revenue of $0.3 
         million related to the Company's business centers.  These decreases 
         were partially offset by an increase of $2.1 million due to the three
         additional shopping centers acquired as a result of the redemption of
         the Company's interest in the MDT US LLC joint venture.  Also 
         included in rental revenues for the years ended December 31, 2009 and
         2008 is approximately $4.3 million and $8.0 million, respectively, of
         revenue resulting from the recognition of straight-line rents, 
         including discontinued operations.  The decrease in straight-line 
         rents relates primarily to the Mervyns portfolio.
    
    (B)  Other revenue for the three-month periods and years ended December 
         31, 2009 and 2008 was comprised of the following (in millions):
    
    
    
                                  Three-Month
                                  Period Ended                 Year Ended
                                  December 31,                 December 31,
                               2009          2008          2009           2008
                               ----          ----          ----           ----
    Lease termination fees     $0.7          $0.8          $4.1           $5.8
    Financing fees              0.2           0.1           1.1            2.0
    Other
     miscellaneous              0.3           0.5           2.2            0.9
                                ---           ---           ---            ---
                               $1.2          $1.4          $7.4           $8.7
                               ====          ====          ====           ====
    
    
    (C)  Included in operating and maintenance, including discontinued
         operations, is the following: 
    
    
    
                                   Three-Month
                                   Period Ended                 Year Ended
                                   December 31,                 December 31,
                                 2009          2008          2009        2008
                                 ----          ----          ----        ----
    Bad debt
     expense                     $5.4          $8.5         $16.1       $18.7
    Ground rent
     expense (a)                  1.3           1.1           4.8         4.2
    
    
         (a)  Includes non-cash expense for each of the three-month periods
              ended December 31, 2009 and 2008 of approximately $0.5 million,
              and for the years ended December 31, 2009 and 2008, of
              approximately $1.9 million and $1.8 million, respectively,
              related to the straight-line of ground leases.
    
    (D)  The Company recorded impairment charges during both the three-month
         period and year ended December 31, 2009 on consolidated assets that 
         are either under contract or being marketed for sale, as the book 
         basis of the assets was in excess of the estimated fair market value.
         Of this amount, $7.8 million and $68.7 million was recorded in the 
         three months and year ended December 31, 2009, related to impairment
         charges on 14 assets formerly occupied by Mervyns, of which the 
         Company's proportionate share was $3.9 million and $33.6 million, 
         respectively, after adjusting for the allocation of loss to the 
         non-controlling interest in this consolidated joint venture.  An 
         additional $74.1 million in impairment charges were reported for the 
         year ended December 31, 2009 as part of discontinued operations (see 
         footnote L).
    
    (E)  General and administrative expenses include internal leasing 
         salaries, legal salaries and related expenses associated with the 
         releasing of space, which are charged to operations as incurred.  For
         the years ended December 31, 2009 and 2008, general and 
         administrative expenses were approximately 5.4% and 5.2% of total 
         revenues, respectively, including joint venture and managed property 
         revenues.  During the year ended December 31, 2009, the Company 
         recorded $15.4 million of non-cash charges as a result of the change 
         in control provisions included in the Company's equity-based award 
         plans triggered by the Otto Transaction.  In addition, during the 
         year ended December 31, 2008, the Company recorded a non-cash charge 
         of approximately $15.8 million related to the termination of a 
         supplemental equity award plan.  Excluding these charges, general and
         administrative expenses were 4.5% and 4.3% of total revenues for the 
         years ended December 31, 2009 and 2008, respectively.
    
    (F)  In 2009, the Company adopted the standard, "Accounting for 
         Convertible Debt That May be Settled in Cash Upon Conversion."  The 
         adoption of this standard required the Company to restate its 
         interest expense and record non-cash interest-related charges of $3.3
         million and $13.1 million, net of capitalized interest, for the 
         three-month period and year ended December 31, 2008, respectively.  
         In addition, as a result of the adoption of this standard, the gain 
         on repurchases of senior notes was reduced by $1.1 million for the 
         three-month period and year ended December 31, 2008.  The Company 
         recorded non-cash interest expense of approximately $2.5 million and 
         $12.2 million for the three-month period and year ended December 31, 
         2009, respectively, in accordance with this new accounting standard.
    
    (G)  Represents the non-cash impact of the valuation adjustments for the 
         equity derivative instruments issued as part of the Otto Transaction.  
    
    (H)  Other income (expenses) for the fourth quarter primarily related to 
         the write off of costs related to abandoned development projects and 
         other transactions of $4.0 million, debt extinguishment costs of 
         $13.9 million and litigation-related expenditures of $2.1 million.  
         Other expenses for the year ended December 31, 2009 also included a 
         reserve associated with a mezzanine note receivable of $5.4 million 
         and additional litigation-related expenditures offset by a $2.8 
         million gain on the sale of Macquarie DDR Trust units ("MDT units"). 
         Other income (expense) in 2008 primarily related to abandoned 
         development projects and other transactions of $13.6 million, a $5.4 
         million loan loss reserve associated with a note receivable as well 
         as litigation costs related to a potential liability associated with 
         a legal verdict.
    
    (I)  The following is a summary of the combined operating results of the 
         Company's joint ventures.  The results of the DDR Macquarie Fund are 
         included below through October 20, 2009, the date that the Company's 
         interest in MDT US LLC was redeemed:
    
    
    
                            Three-Month Period                Year Ended
                             Ended December 31,               December 31,
                            2009           2008           2009         2008
                          --------       --------       --------     --------
    Revenues from
     operations (a)       $190,444       $226,433       $852,710     $925,358
                          --------       --------       --------     --------
    
    Operating expenses      74,076         80,904        328,080      322,103
    Impairment charges (b) 389,412              -        389,412            -
    Depreciation and
     amortization of
     real estate
     investments            55,528         64,667        242,384      236,748
    Interest expense (c)    70,408         81,574        308,368      303,532
                            ------         ------        -------      -------
                           589,424        227,145      1,268,244      862,383
                           -------        -------      ---------      -------
    (Loss) income
     from operations
     before tax
     expense and
     discontinued
     operations           (398,980)          (712)      (415,534)      62,975
    Income tax expense      (2,948)        (3,485)       (10,013)     (15,479)
    (Loss) income
     from discontinued
     operations, net
     of tax (d)                (74)        (2,652)       (31,140)       1,476
    Income (loss) on
     disposition of
     discontinued
     operations, net
     of tax (e)                 64          7,364        (19,448)       7,364
    Gain (loss) on
     disposition of
     assets (f)                843            (18)       (25,973)         (67)
    Other, net (g)               -        (47,791)         7,153      (31,318)
                               ---        -------          -----      -------
    Net (loss) income    $(401,095)      $(47,294)     $(494,955)     $24,951
                         =========       ========      =========      =======
    DDR ownership
     interests (h)        $(22,147)       $(5,482)      $(34,522)     $17,335
                          ========        =======       ========      =======
    
    
         FFO from joint ventures are summarized as follows:
    
    
    Net (loss) income    $(401,095)      $(47,294)     $(494,955)     $24,951
    Gain on disposition
     of real estate,
     including discontinued
     operations               (843)        (7,364)          (843)      (7,350)
    Depreciation and
     amortization of real
     estate investments     55,528         65,928        245,000      241,651
                            ------         ------        -------      -------
                         $(346,410)       $11,270      $(250,798)    $259,252
                         =========        =======      =========     ========
     DDR ownership
      interests (h)        $11,113         $7,433        $43,665      $68,355
                           =======         ======        =======      =======
     DDR joint venture
      distributions
      received, net (i)     $7,963        $24,467        $31,455      $65,957
                            ======        =======        =======      =======
    
    
         (a)  Revenues for the three-month periods ended December 31, 2009 and
              2008 reflect an approximate $0.3 million reduction and $0.7 
              million increase, respectively, resulting from the recognition 
              of straight-line rents, of which the Company's proportionate 
              share was minimal.  Revenues for the years ended December 31, 
              2009 and 2008 included approximately $2.7 million and $6.3 
              million, respectively, resulting from the recognition of 
              straight-line rents, of which the Company's proportionate share 
              was $0.2 million and $1.4 million, respectively.  Excluding the 
              impact of the redemption of the Company's interest in MDT US 
              LLC, revenues from operations for the year ended December 31, 
              2009, as compared to the prior year, decreased primarily due to  
              store closings related to four major tenant bankruptcies, the 
              impact of which approximated $24 million.
    
         (b)  Impairment charges of $145.0 million and $25.9 million were 
              recorded by the DDRTC Core Retail Fund LLC and DPG Realty 
              Holdings LLC joint ventures, respectively, for both the 
              three-month period and year ended December 31, 2009, related to 
              a combined 22 shopping centers that were under contract to be 
              sold as of December 31, 2009.  The Company's proportionate share
              of each charge was $0.9 million and $1.7 million, respectively, 
              and was reduced by the impact of the other than temporary
              impairments recorded on these investments.  In addition, 
              Coventry II DDR Bloomfield LLC recorded an impairment charge of 
              $218.5 million related to the development project that is 
              currently suspended, of which the Company's proportionate share 
              of loss is included in the investment impairment recognized as 
              disclosed in footnote (J).  
    
         (c)  Interest expense includes net non-cash charges related to 
              ineffective derivative instruments at the DDR Macquarie Fund of 
              $0.2 million and $6.6 million for the three-month period and 
              year ended December 31, 2009 and $5.8 million and $6.4 million 
              for the three-month period and year ended December 31, 2008, 
              respectively.
    
         (d)  Includes $33.9 million of impairment charges relating to three 
              assets in the DDR Macquarie Fund joint venture that were sold in
              the third quarter of 2009. The Company's proportionate share of 
              these impairment losses aggregated $5.5 million, and was reduced
              by the impact of the other than temporary impairment recorded on
              this investment in the fourth quarter of 2008.
    
         (e)  Loss on disposition of discontinued operations includes the sale
              of 13 properties by three separate unconsolidated joint ventures
              in 2009.  These dispositions resulted in a loss of $19.4 million
              for the year ended December 31, 2009 and excludes the impact of 
              the previously recognized impairments discussed in (d) above.  
              The Company's proportionate share of the loss on disposition for
              the year ended December 31, 2009 was $1.4 million and was 
              reduced by the impact of previously recorded impairments on the 
              respective unconsolidated joint ventures, as appropriate.  
    
         (f)  An unconsolidated joint venture disposed of a property in the 
              first quarter of 2009, resulting in a loss of $26.7 million of 
              which the Company's proportionate share was $5.8 million.
    
         (g)  Includes the effects of certain derivative instruments that are 
              marked-to-market through earnings from the Company's equity 
              investment in Macquarie DDR Trust aggregating approximately $7.2
              million of income through the Company's ownership period in the 
              MDT units for the year ended December 31, 2009 and $45.9 million
              and $29.4 million of loss for the three-month period and year 
              ended December 31, 2008, respectively.
    
         (h)  The Company's share of joint venture equity in net loss was 
              decreased by $21.4 million and $1.2 million for the three-month 
              periods ended December 31, 2009 and 2008, respectively.  The 
              Company's share of joint venture net loss was decreased by $24.8
              million and the equity in net income was increased by $0.4 
              million for the years ended December 31, 2009 and 2008, 
              respectively.  These adjustments relate primarily to basis 
              differences impacting amortization and depreciation, impairment 
              charges and (loss) gain on dispositions.      
    
              At December 31, 2009 and 2008, the Company owned joint venture 
              interests, excluding consolidated joint ventures, in 274 and 329
              shopping center properties, respectively.  
    
         (i)  Distributions for 2009 include $2.5 million from a foreign 
              investment that have yet to be expatriated to the United States.
    
    (J)  The Company recorded $83.0 million and $184.6 million in impairment 
         charges, for the three-month period and year ended December 31, 2009,
         as a result of the Company's determination that certain of its 
         unconsolidated joint venture investments suffered an "other than 
         temporary impairment." During the three months ended December 31, 
         2009, these charges primarily related to the Company's investments in
         the Coventry II joint ventures and the establishment of a full 
         reserve on a note advanced to that joint venture ($78.3 million).  
         During the year ended December 31, 2009, the Company recorded 
         aggregate charges relating to its interest in the Coventry II joint 
         ventures ($119.3 million), DDRTC Core Retail Fund LLC ($55.0 
         million), DDR-SAU Retail Fund LLC ($6.2 million) and DPG Realty 
         Holdings LLC ($3.6 million) and Central Park Solon LLC ($0.5 
         million).
    
    (K)  In October 2009, the Company's approximate 14.5% interest in the MDT 
         US LLC joint venture was redeemed in exchange for a 100% interest in
         three shopping center assets and a cash payment of $1.6 million.  The
         Company accounted for this transaction as a step acquisition and as a
         result recognized a $23.5 million gain.
    
    (L)  The operating results relating to assets classified as discontinued 
         operations are summarized as follows:
    
    
    
                            
                          Three-Month Period Ended         Year Ended
                               December 31,                December 31,
                             2009         2008        2009           2008
                           -------       -------     -------        -------
    Revenues from
     operations               $761       $13,964     $24,002        $61,885
                              ----       -------     -------        -------
    
    Operating expenses         421         3,540       7,279         17,356
    Impairment charges           -         4,601      74,077          4,601
    Interest, net              624         3,204       7,484         14,218
    Depreciation and
     amortization of
     real estate investments   120         3,535       6,782         17,755
                               ---         -----       -----         ------
      Total expenses         1,165        14,880      95,622         53,930
                             -----        ------      ------         ------
    (Loss) income
     before loss on
     disposition of
     real estate              (404)         (916)    (71,620)         7,955
    Loss on disposition
     of real estate, net    (4,061)       (3,000)    (24,027)        (4,830)
                            ------        ------     -------         ------
    Net (loss) income      $(4,465)      $(3,916)   $(95,647)        $3,125
                           =======       =======    ========         ======
    
    
    
    (M)  Includes $2.3 million in loss, net of tax, relating to the sale of 
         land parcels. 
    
    (N)  For purposes of computing FFO per share (basic), the weighted average
         shares outstanding were adjusted to reflect the assumed conversion of
         approximately 0.4 million Operating Partnership Units ("OP Units") 
         outstanding at December 31, 2009 and 2008, into 0.4 million common 
         shares for the three-month periods ended December 31, 2009 and 2008, 
         on a weighted-average basis, and 0.4 million common shares and 0.6 
         million common shares for the year ended December 31, 2009 and 2008, 
         respectively, on a weighted-average basis.  The weighted average 
         diluted shares and OP Units outstanding, for purposes of computing 
         FFO were approximately 198.3 million and 121.5 million for the 
         three-month periods ended December 31, 2009 and 2008, respectively,  
         and 160.1 million and 121.0 million for the years ended December 31, 
         2009 and 2008, respectively.  For purposes of calculating operating 
         FFO, the weighted average diluted shares and OP Units were 203.5 
         million and 121.5 million for the three-month periods ended December 
         31, 2009 and 2008, respectively, and 163.2 million and 121.0 million 
         for the year ended December 31, 2009 and 2008, respectively, which 
         include common stock equivalents relating to equity awards and 
         warrants, which are otherwise anti-dilutive in a net loss position.
    
    
    
    
    
                     DEVELOPERS DIVERSIFIED REALTY CORPORATION
                               Financial Highlights
                                  (In thousands)
    
    
    Selected Balance Sheet Data (A):
                                      December 31, 2009  December 31, 2008 (B)
                                      -----------------  --------------------
    Assets:
    Real estate and rental property:
        Land                                $1,971,782          $2,073,947
        Buildings                            5,694,659           5,890,332
        Fixtures and tenant
         improvements                          287,143             262,809
                                               -------             -------
                                             7,953,584           8,227,088
    Less: Accumulated depreciation          (1,332,534)         (1,208,903)
                                            ----------          ----------
                                             6,621,050           7,018,185
    Construction in progress
     and land held for development             858,900             882,478
    Assets held for sale                        10,453                   -
                                                ------                 ---
    Real estate, net                         7,490,403           7,900,663
    
    Investments in and advances
     to joint ventures                         420,541             583,767
    Cash                                        26,172              29,494
    Restricted cash (C)                         95,673             111,792
    Notes receivable                            74,997              75,781
    Receivables, including straight-line
     rent, net                                 146,809             164,356
    Other assets, net                          172,011             154,369
                                               -------             -------
                                            $8,426,606          $9,020,222
                                            ==========          ==========
    
    Liabilities:
    Indebtedness:
        Revolving credit facilities           $775,028          $1,027,183
        Unsecured debt                       1,689,841           2,402,032
        Mortgage and other secured debt      2,713,794           2,437,440
                                             ---------           ---------
                                             5,178,663           5,866,655
        Dividends payable                       10,985               6,967
        Other liabilities (D)                  283,995             281,179
                                               -------             -------
                                             5,473,643           6,154,801
    Redeemable operating
     partnership units                             627                 627
    Equity                                   2,952,336           2,864,794
                                             ---------           ---------
                                            $8,426,606          $9,020,222
                                            ==========          ==========
    
    
    (A)  Amounts include the consolidation of a 50% owned joint venture, DDR 
         MDT MV LLC ("MV LLC"), that owns 31 sites formerly occupied by 
         Mervyns at December 31, 2009, which includes the following (in 
         millions):
    
    
    
                                 December 31, 2009         December 31, 2008
                                 -----------------         -----------------
    
         Real estate, net               $218.7                    $325.1
         Restricted cash                  50.5                      64.8
         Mortgage debt                   225.4                     258.5
         Non-controlling interests        22.4                      70.2
    
      
    (B)  The December 31, 2008 selected balance sheet data was revised to
         reflect the adoption of two accounting standards in the first quarter
         of 2009.
    
           -- In connection with the Convertible Debt Restatement, the Company
              increased real estate assets by $2.9 million and equity by $52.6
              million and decreased unsecured debt by $50.7 million and
              deferred charges by $1.0 million.
    
           -- The Company adopted the provisions of the standard, "Non-
              controlling Interests in Consolidated Financial Statements – an
              Amendment of ARB No. 51," which impacted the accounting for 
              transactions with non-controlling shareholders.  The Company no
              longer has a line item in its balance sheet referred to as 
              Minority Interests.  Equity at December 31, 2008 has been 
              revised to include $120.1 million attributable to non-
              controlling interests.  Equity at December 31, 2009 includes 
              $89.8 million attributable to non-controlling interests.
    
    (C)  Included in restricted cash are amounts held by MV LLC as noted 
         above.  The MV LLC restricted cash is comprised of proceeds received 
         from the seller of the Mervyns portfolio relating to Mervyn's 
         bankruptcy filing in the third quarter 2008, a capital contribution 
         by the members of MV LLC, and proceeds related to a security deposit 
         letter of credit, net of debt service payments, all of which are 
         required to be held in escrow by the lender.  Also included in 
         restricted cash is $45.2 million and $47.0 million at December 31, 
         2009 and December 31, 2008, respectively, relating to the terms of a 
         bond issue for one of the Company's projects in Mississippi.  
    
    (D)  Includes a $56.1 million non-cash liability relating to the warrants 
         issued in connection with the Otto Transaction as of December 31, 
         2009.  The liability will be reclassified into equity upon ultimate 
         exercise or expiration of the warrants.
     
    Selected Balance Sheet Data (continued):
    
    Combined condensed balance sheets relating to the Company's joint ventures
    are as follows:
    
    
    
                                      December 31, 2009 (a) December 31, 2008
                                      --------------------  -----------------
    
        Land                                 $1,782,431         $2,378,033
        Buildings                             5,207,234          6,353,985
        Fixtures and tenant improvements        146,716            131,622
                                                -------            -------
                                              7,136,381          8,863,640
        Less: Accumulated depreciation         (636,897)           (606,530)
                                               --------           --------
                                              6,499,484          8,257,110
        Construction in progress                130,410            412,357
                                                -------            -------
        Real estate, net                      6,629,894          8,669,467
        Receivables, including straight-
         line rent, net                         113,630            136,410
        Leasehold interests                      11,455             12,615
        Other assets                            342,192            315,591
                                                -------            -------
                                             $7,097,171         $9,134,083
                                             ==========         ==========
       
        Mortgage debt (b)                    $4,547,711         $5,776,897
        Notes and accrued interest payable
         to DDR                                  73,477             64,967
        Other liabilities                       194,065            237,363
                                                -------            -------
                                              4,815,253          6,079,227
        Accumulated equity                    2,281,918          3,054,856
                                              ---------          ---------
                                             $7,097,171         $9,134,083
                                             ==========         ==========
    
    
         (a)  Decreases in real estate assets and mortgage debt from 2008 to
              2009 of $2,009.2 million and $1,229.2 million, respectively, are
              as a result of $1,759.2 million and $1,150.7 million, 
              respectively, relating to the redemption of the Company's 
              interest in the MDT US LLC joint venture and its liquidation of 
              the MDT units. 
    
         (b)  The Company's proportionate share of joint venture debt 
              aggregated approximately $917.0 million and $1,216.1 million at 
              December 31, 2009 and 2008, respectively.  The 2009 amount 
              reflects a decrease of $291.9 million due to the redemption of 
              DDR's interest in the MDT US LLC joint venture and its 
              liquidation of the MDT units.

SOURCE Developers Diversified Realty Corporation

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