2023 SIMON® Annual Report

The following schedule reconciles consolidated net income to our beneficial share of NOI.

For the Year Ended December 31, 2023 2022 (in thousands)

Reconciliation of NOI of consolidated entities: Consolidated Net Income ...................................................... $ 2,617,018

$ 2,452,385

81,874

83,512

Incomeandothertaxexpense ................................................... Gain on disposal, exchange, or revaluation of equity interests, net. . . . . . . . . . . . . . . . . . . . . . . . Interestexpense.............................................................. Incomefromunconsolidatedentities............................................... Unrealized (gains) losses in fair value of publicly traded equity instruments and derivative instrument,net.............................................................. Loss (gain) on acquisition of controlling interest, sale or disposal of, or recovery on, assets and interests in unconsolidated entities and impairment, net . . . . . . . . . . . . . . . . . . . . . . . . . . . Operating Income Before Other Items ............................................ Depreciationandamortization.................................................... Homeandregionalofficecosts................................................... Generalandadministrative...................................................... Otherexpenses(1)............................................................

(362,019) 854,648 (375,663)

(121,177) 761,253 (647,977)

(11,892)

61,204

3,056

(5,647)

2,807,022 1,262,107

2,583,553 1,227,371

207,618 38,513

184,592 34,971 13,413

320

NOI of consolidated entities .................................................... $ 4,315,580

$ 4,043,900

Less: Noncontrolling interest partners share of NOI ................................

(30,918)

(27,685)

Beneficial NOI of consolidated entities ........................................... $ 4,284,662 Reconciliation of NOI of unconsolidated entities: Net Income .................................................................. $ 853,986

$ 4,016,215

$ 807,435

685,193 (20,529)

Interestexpense.............................................................. Gain on sale or disposal of, or recovery on, assets and interests in unconsolidated entities, net . Operating Income Before Other Items ............................................ Depreciationandamortization.................................................... Otherexpenses(1)............................................................

599,245 (50,336)

1,518,650

1,356,344

656,089

666,762

143

1,309

NOI of unconsolidated entities .................................................. $ 2,174,882

$ 2,024,415

Less: Joint Venture partners share of NOI ........................................

(1,132,334)

(1,059,095)

Beneficial NOI of unconsolidated entities ......................................... $ 1,042,548

$ 965,320

Add: BeneficialinterestofNOIfromTRG........................................... Add: Beneficial interest of NOI from Other Platform Investments and Investments . . . . . . . . . . .

503,858 399,341

474,214 604,750

Beneficial interest of Combined NOI ............................................. $ 6,230,409

$ 6,060,499

Less: Beneficial interest of Corporate and Other NOI Sources (2) . . . . . . . . . . . . . . . . . . . . . . . . Less: Beneficial interest of NOI from Other Platform Investments (3). . . . . . . . . . . . . . . . . . . . . . Less: BeneficialinterestofNOIfromInvestments(4)..................................

287,231 138,686 233,562

154,309 355,019 238,695

Beneficial interest of Portfolio NOI .............................................. $ 5,570,930

$ 5,312,476

Beneficial interest of Portfolio NOI Change .......................................

4.9 %

(1) Represents the write-off of pre-development costs, our beneficial interest of which was $0.3 million and $11.4 million with respect to consolidated entities and $0.1 million and $0.4 million with respect to our share of unconsolidated entities, for the year ended December 31, 2023 and 2022, respectively. (2) Includes income components excluded from portfolio NOI and domestic property NOI (domestic lease termination income, interest income, land sale gains, straight line lease income, above/below market lease adjustments), Simon management company revenues, foreign exchange impact, and other assets.

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