2024 SIMON® Annual Report

Simon Property Group, Inc. Simon Property Group, L.P. Notes to Consolidated Financial Statements (Dollars in thousands, except share, per share, unit and per unit amounts and where indicated as in millions or billions)

All other & eliminations,

Real estate segment

net

Consolidated

For the period ended December 31, 2022: Income: LeaseIncome....................................................... $ 4,942,410 $

(37,235) $ 4,905,175

Managementfeesandotherrevenues..................................... OtherIncome....................................................... Total............................................................ Expenses: PropertyOperating................................................... Realestatetaxes.................................................... Repairsandmaintenance.............................................. Advertisingandpromotion.............................................. Other............................................................. Total............................................................

-

116,904 155,665 235,334

116,904 269,368

113,703

5,056,113

5,291,447

581,426 439,965 91,296 110,983 51,237

(117,291)

464,135 443,224 93,595 107,793 138,800

3,259 2,299

(3,190) 87,563 (27,360)

1,274,907

1,247,547

NOI of consolidated entities .............................................

$ 3,781,206 $

262,694 $ 4,043,900

Other Income: Gain due to disposal, exchange, or revaluation of equity interests, net . . . . . . . . . . . . . . Incomefromunconsolidatedentities....................................... Gain on acquisition of controlling interest, sale or disposal of, or recovery on, assets and interests in unconsolidated entities and impairment, net . . . . . . . . . . . . . . . . . . . . Other Expenses: Depreciationandamortization........................................... Homeandregionalofficecosts .......................................... Generalandadministrative ............................................. Interestexpense..................................................... Unrealized losses in fair value of publicly traded equity instruments and derivative instrument,net .................................................... Incomeandothertaxexpense........................................... Otherexpense......................................................

121,177 647,977

5,647

1,227,371 184,592 34,971 761,253

61,204 83,512 13,413

Consolidated net income ...............................................

$ 2,452,385

12. Related Party Transactions Transactions with Affiliates

Our management company provides office space and legal, human resource administration, property specific financing and other support services to Melvin Simon & Associates, Inc., or MSA, a related party, for which we received a fee of $0.6 million in each of 2024, 2023 and 2022. In addition, pursuant to management agreements that provide for our receipt of a management fee and reimbursement of our direct and indirect costs, we have managed since 1993 two shopping centers owned by entities in which David Simon and Herbert Simon have ownership interests, for which we received a fee of $3.9 million, $3.9 million, and $3.8 million in 2024, 2023, and 2022, respectively. Transactions with Unconsolidated Joint Ventures As described in Note 2, our management company provides management, insurance, and other services to certain unconsolidated joint ventures. Amounts received for such services were $128.6 million, $121.2 million, and $112.1 million in 2024, 2023, and 2022, respectively. During 2024, 2023, and 2022, we recorded development, royalty, and other fee income, net of elimination, related to our unconsolidated international joint ventures of $13.9 million, $13.3 million, and $12.1 million, respectively. The fees related to our international investments are included in other income in the

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