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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549

FORM 10-Q

[ X ]     QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the quarterly period ended September 30, 2002
or
[    ]     TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the transition period from ____________ to ____________.

Commission File Number:  001-16765

TRIZEC PROPERTIES, INC.

(Exact name of registrant as specified in its charter)

Delaware

 

33-0387846



(State or other jurisdiction of
incorporation or organization)

 

(I.R.S. Employer Identification No.)


233 South Wacker Drive, 46th Floor
Chicago, IL

 

60606



(Address of principal executive offices)

 

(Zip Code)

 

312-798-6000

 


(Registrant's telephone number, including area code)

 

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities and Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for at least the past 90 days.
Yes [ X ] No [     ]

As of November 12, 2002, 150,033,310 shares of common stock, par value $0.01 per share, were issued and outstanding.



Table of Contents

 

PART I - FINANCIAL INFORMATION

Page

Item 1.

Financial Statements

   3

Item 2.

Management's Discussion and Analysis of Financial Condition and Results of Operations


 31

Item 3.

Quantitative and Qualitative Disclosures about Market Risk

 54

Item 4.

Controls and Procedures

 54

PART II - OTHER INFORMATION

Item 1.

Legal Proceedings

 55

Item 2.

Changes in Securities and Use of Proceeds

 55

Item 3.

Defaults Upon Senior Securities

 55

Item 4.

Submission of Matters to a Vote of Security Holders

 55

Item 5.

Other Information

 55

Item 6.

Exhibits and Reports on Form 8-K

 56

 

 

 

 

Forward-Looking Statements

This Form 10-Q, including the discussion in "Part I - Financial Information - Item 2. Management's Discussion and Analysis of Financial Conditions and Results of Operations," contains forward-looking statements relating to our business and financial outlook, which are based on our current expectations, estimates, forecasts and projections.  These statements are not guarantees of future performance and involve risks, uncertainties, estimates and assumptions that are difficult to predict.  Therefore, actual outcomes and results may differ materially from those expressed in these forward-looking statements.  You should not place undue reliance on any such forward-looking statements.  Further, any forward-looking statement speaks only as of the date on which such statement is made, and we undertake no obligation to update any such statement to reflect new information, the occurrence of future events or circumstances or otherwise.  A number of important factors could cause actual results to differ materially from those indicated by the forward-looking statements.  Included among these factors are changes in general economic conditions, including changes in the economic conditions affecting industries in which our principal tenants compete; insolvency, bankruptcy, credit deterioration and other adverse financial pressures affecting our tenants, vendors and market segments generally; our ability to timely lease or re-lease space at current or anticipated rents; our ability to achieve economies of scale over time; the demand for tenant services beyond those traditionally provided by landlords; changes in interest rates; changes in operating costs; changes in environmental laws and regulations and contamination events; availability and affordability of insurance coverage; the occurrence of uninsured or underinsured events; changes in asset valuations; our ability to attract and retain high quality personnel at a reasonable cost in a highly competitive labor environment; future demand for our debt and equity securities; our ability to refinance our debt on reasonable terms at maturity; our ability to access adequate credit facilities or other debt financings on acceptable terms and our ability to satisfy the terms of credit facilities and other debt financings; our ability to maintain our REIT status under the Internal Revenue Code of 1986, as amended, including, but not limited to, making the required distributions to stockholders; our ability to complete current and future development projects on time and on schedule; the possibility that income tax treaties may be renegotiated, with a resulting increase in the withholding taxes applicable to us; market conditions in existence at the time we sell assets; the possibility of changes in law adverse to us and joint venture and partnership risks.  Such factors include those set forth in more detail in the Risk Factors section in our Form 10-K for the year ended December 31, 2001 filed with the U.S. Securities and Exchange Commission.

2



PART I - FINANCIAL INFORMATION

 

Item 1.  Financial Statements

Combined Consolidated Balance Sheets
(unaudited)


 

 

 


($ thousands)

September 30
2002

December 31
2001


Assets

 

 

Real estate......................................................................................

$     5,404,916

$       5,399,031

     Less:  accumulated depreciation.............................................

          (535,582)

          (438,584)


Real estate, net...............................................................................

        4,869,334

        4,960,447

Cash and cash equivalents...........................................................

             93,102

           297,434

Escrows and restricted cash..........................................................

             53,864

             28,180

Investment in unconsolidated real estate joint ventures..........

           243,928

           289,242

Investment in Sears Tower............................................................

             23,600

             70,000

Investments, other.........................................................................

             68,829

                       -

Office tenant receivables, net.......................................................

             24,623

             33,308

Other receivables, net...................................................................

             31,878

             34,201

Deferred rent receivables, net.......................................................

           124,661

             99,515

Deferred charges, net....................................................................

           138,172

           138,054

Prepaid expenses and other assets..............................................

             78,651

             55,421

Advances to parent and affiliated companies............................

                        -

             90,633


Total Assets....................................................................................

$     5,750,642

$      6,096,435

 


Liabilities and Shareholders' and Owners' Equity

 

 

Liabilities

 

 

Mortgage debt and other loans......................................................

$     3,510,459

$       3,017,798

Trade, construction and tenant improvements payables...........

             39,593

              91,646

Accrued interest expense................................................................

             16,154

              12,007

Accrued operating expenses and property taxes........................

           100,655

            108,276

Other accrued liabilities...................................................................

             86,050

              76,266

Taxes payable.................................................................................

             52,505

              53,862

Deferred income taxes....................................................................

             60,000

              60,000

Advances from parent and affiliated companies.........................

                        -

            236,619


Total Liabilities..............................................................................

       3,865,416

         3,656,474


Minority Interest............................................................................

               3,114

                4,386


Redeemable Stock..........................................................................

                  200

                   200


Commitments and Contingencies

 

 

Shareholders' and Owners' Equity

 

 

Shareholders' and owners' capital....................................................

       2,182,623

         2,437,380

(Deficit) retained earnings.................................................................

         (255,861)

                6,514

Unearned compensation..................................................................

              (4,890)

               (6,701)

Accumulated other comprehensive loss.........................................

            (39,960)

               (1,818)


Total Shareholders' and Owners' Equity.......................................

       1,881,912

         2,435,375


Total Liabilities and Shareholders' and Owners' Equity............

$     5,750,642

$       6,096,435


See accompanying notes to the combined consolidated financial statements

3


Combined Consolidated Statements of Operations
and Comprehensive (Loss) Income
(unaudited)


 

For the three months ended
September 30

 

For the nine months ended
September 30



($ thousands, except share and per share amounts)

2002

 

2001

 

2002

 

2001



 


 


 


Revenues

 

 

 

 

 

 

 

   Rentals.............................................................

$         180,745

 

$       169,440

 

$        530,647

 

$           496,126

   Recoveries from tenants...............................

              32,959

 

           30,355

 

            91,377

 

               84,478

   Parking and other...........................................

              26,660

 

           24,383

 

             78,849

 

               71,519

   Fee income......................................................

                2,043

 

             2,598

 

               7,031

 

                 9,120

   Interest.............................................................

                1,553

 

             4,052

 

               6,341

 

               11,487





Total Revenues..................................................

           243,960

 

         230,828

 

          714,245

 

             672,730

 


 


 


 


Expenses

 

 

 

 

 

 

 

   Operating.........................................................

             85,812

 

           70,223

 

          236,354

 

             204,344

   Property taxes.................................................

             26,229

 

           23,382

 

            76,765

 

               67,844

   General and administrative...........................

             13,932

 

             6,278

 

            32,616

 

               16,840

   Interest.............................................................

             49,506

 

           38,174

 

          143,991

 

             114,901

   Depreciation and amortization.....................

             44,351

 

           39,508

 

          124,387

 

             119,178

   Stock option grant expense..........................

               2,779

 

                    -

 

               4,781

 

                       -

   Reorganization costs.....................................

                       -

 

                    -

 

                       -

 

              13,922

   Derivative losses............................................

                       -

 

                    -

 

                       -

 

                   456





Total Expenses..................................................

           222,609

 

         177,565

 

          618,894

 

            537,485





Income from Continuing Operations before 
   Income Taxes, Allocation to Minority Interest,
   (Loss) Income from Unconsolidated Real Estate
   Joint Ventures, Gain (Loss) on Disposition and
   Provision for Loss on Real Estate, Provision
   for Loss on Investments, Recovery on
   Insurance Claim, Extraordinary Items and  
   Cumulative Effect of a Change in Accounting
   Principle
............................................................

             21,351

 

           53,263

 

            95,351

 

            135,245

Provision for income and other corporate taxes

              (1,334)

 

            (3,167)

 

             (4,100)

 

               (7,706)

Minority interest....................................................

               1,514

 

                  87

 

              1,190

 

                  (270)

(Loss) income from unconsolidated real estate
    joint ventures including provision for loss on
    investment ($38,800 and nil)...........................

            (35,182)

 

             3,589

 

           (28,517)

 

              14,287

Gain (loss) on disposition and provision for loss
   on real estate.....................................................

          (199,141)

 

          (62,933)

 

         (195,203)

 

             (65,389)

Provision for loss on investments.......................

            (48,292)

 

                     -

 

           (48,292)

 

               (4,193)

Recovery on insurance claim...............................

                3,240

 

                     -

 

               3,240

 

                        -





 

 

 

 

 

 

 

 

(Loss) Income from Continuing Operations
    before Extraordinary Items and Cumulative
    Effect of a Change in Accounting
    Principle
.............................................................

          (257,844)

 

           (9,161)

 

         (176,331)

 

               71,974

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

See accompanying notes to the combined consolidated financial statements

4


Combined Consolidated Statements of Operations
and Comprehensive (Loss) Income (continued)
(unaudited)


 

 

 

 

 

 

 

 

 

 

 

For the three months ended
 September 30

 

For the nine months ended
September 30



($ thousands, except share and per share amounts)

2002

 

2001

 

2002

 

2001



 


 


 


Income from discontinued operations................

                   290

 

                673

 

          1,458

 

                    701

Gain on disposition of discontinued real estate

                3,290

 

                     -

 

          3,168

 

                        -

 


 


 


 


(Loss) Income before Extraordinary Items and
   Cumulative Effect of a Change in Accounting
    Principle
.............................................................

          (254,264)

 

            (8,488)

 

    (171,705)

 

               72,675

Loss on early debt retirement...............................

                        -

 

                    -

 

                  -

 

              (17,966)

Cumulative effect of a change in accounting
   principle...............................................................

                        -

 

                    -

 

                  -

 

                (4,631)

 


 


 


 


 

 

 

 

 

 

 

 

Net (Loss) Income..................................................

          (254,264)

 

            (8,488)

 

    (171,705)

 

                50,078

 


 


 


 


 

 

 

 

 

 

 

 

Dividends paid to special voting shareholders.

                  (281)

 

                      -

 

           (585)

 

                         -

 


 


 


 


 

 

 

 

 

 

 

 

Net (Loss) Income Available to Common
   Shareholders
....................................................

$        (254,545)

 

$          (8,488)

 

$ (172,290)

 

$              50,078

 


 


 


 


 

 

 

 

 

 

 

 

 

 

See accompanying notes to the combined consolidated financial statements

5


Combined Consolidated Statements of Operations
and Comprehensive (Loss) Income (continued)
(unaudited)


 

 

For the three months ended
September 30

 

For the nine months ended
September 30



($ thousands, except share and per share amounts)

2002

 

2001

 

2002

 

2001



 


 


 


(Loss) income from continuing operations before
   extraordinary items and cumulative effect of a
   change in accounting principle..........................

$         (257,844)

 

$           (9,161)

 

$       (176,331)

 

$             71,974

Less:  Dividends paid to special voting
   shareholders..........................................................

                   (281)

 

                     -

 

                 (585)

 

                        -

 


 


 


 


 

 

 

 

 

 

 

 

(Loss) Income from Continuing Operations
   Available to Common Shareholders
...............

           (258,125)

 

             (9,161)

 

        (176,916)

 

               71,974

 

 

 

 

 

 

 

 

Loss on early debt retirement...............................

                        -

 

                     -

 

                     -

 

              (17,966)

Cumulative effect of a change in accounting
   principle...............................................................

                        -

 

                     -

 

                     -

 

                (4,631)

Income from discontinued operations................

                     290

 

                 673

 

               1,458

 

                    701

Gain on disposition of discontinued real estate

                  3,290

 

                     -

 

               3,168

 

                        -

 


 


 


 


 

 

 

 

 

 

 

 

Net (Loss) Income Available to Common
   Shareholders
......................................................

$         (254,545)

 

$           (8,488)

 

$      (172,290)

 

$             50,078

 


 


 


 


 

 

 

 

 

 

 

 

Basic Earnings per Common Share

 

 

 

 

 

 

 

(Loss) income from continuing operations
   available to common shareholders..................

$                (1.73)

 

$            (0.06)

 

$             (1.18)

 

$                 0.48

Loss on early debt retirement...............................

                         -

 

                     -

 

                      -

 

                  (0.12)

Cumulative effect of a change in accounting
   principle...............................................................

                         -

 

                     -

 

                      -

 

                  (0.03)

Income from discontinued operations................

                         -

 

                     -

 

                 0.01

 

                   0.01

Gain on disposition of discontinued real estate

                    0.03

 

                     -

 

                 0.02

 

                        -

 


 


 


 


Net (Loss) Income Available to Common
   Shareholders
......................................................

$                (1.70)

 

$            (0.06)

 

$             (1.15)

 

$                 0.34

 


 


 


 


 

 

 

 

 

 

 

 

Diluted Earnings per Common Share

 

 

 

 

 

 

 

(Loss) income from continuing operations
   available to common shareholders..................

$                (1.73)

 

$             (0.06)

 

$             (1.18)

 

$                 0.48

Loss on early debt retirement...............................

                         -

 

                      -

 

                      -

 

                 (0.12)

Cumulative effect of a change in accounting
   principle...............................................................

                         -

 

                      -

 

                      -

 

                 (0.03)

Income from discontinued operations................

                         -

 

                      -

 

                 0.01

 

                       -

Gain on disposition of discontinued real estate

                    0.03

 

                      -

 

                 0.02

 

                       -

 


 


 


 


 

 

 

 

 

 

 

 

Net (Loss) Income Available to Common
   Shareholders
......................................................

$                (1.70)

 

$             (0.06)

 

$             (1.15)

 

$                 0.33

 


 


 


 


 

 

 

 

 

 

 

 

Weighted average shares outstanding

 

 

 

 

 

 

 

    Basic.................................................................

      149,535,079