DENVER, Oct. 30 /PRNewswire-FirstCall/ -- Third Quarter 2009 Highlights -- Funds From Operations (FFO, as defined in the Glossary) - FFO of $0.41 per share, before operating real estate impairments of $0.22 per share, was within the $0.36 to $0.42 per share guidance range. -- Property Operations - During the third quarter, Aimco's share of total conventional and affordable property net operating income was $145.1 million. Total conventional and affordable property net operating income, adjusted for property acquisitions and dispositions, was 1.2% lower than in third quarter 2008. -- Same Store Results (as defined in the Glossary) - When comparing third quarter 2009 to third quarter 2008, Same Store property net operating income declined 5.4%, within the guidance range of negative 5.0% to negative 6.0%. Same Store revenue declined 2.9% and expenses increased 1.1%. Average daily occupancy declined 20 basis points from 95.0% for third quarter 2008 to 94.8% for third quarter 2009, and increased 200 basis points from second quarter 2009. -- Non-Same Store Results - Third quarter 2009 conventional redevelopment net operating income increased 16.4% compared to third quarter 2008 and affordable property operations, including affordable redevelopment operations, generated net operating income growth of 6.0% during the same period. -- Capital Markets Activity At the beginning of third quarter 2009, Aimco had $350 million of term debt outstanding, due first quarter 2011. During third quarter 2009, Aimco repaid $90 million of term debt with proceeds from property sales. An additional payment of $50 million was made after quarter's end, reducing the balance to $210 million. Aimco has focused on reducing refunding risk by accelerating refinancing of property loans maturing prior to 2012. At the beginning of third quarter 2009, Aimco's share of property debt maturing during 2009 through 2011 was $221.3 million. During third quarter, through refinancing, repayment and property sales, Aimco reduced these maturities by $36.8 million. As of September 30, 2009, the balance of property debt maturing through 2011 totaled $184.5 million in nine loans. Of these loans, refunding risk has since been eliminated on all but four loans totaling $164.0 million which are expected to be refinanced at their maturity in 2011. -- Property Sales and Asset Allocation - During third quarter 2009, Aimco sold 28 properties for $366.6 million, generating $125.0 million in net proceeds to Aimco, after distributions to limited partners, repayment of existing property debt and transaction costs. Year-to-date through September 30, 2009, Aimco has sold 58 properties generating net proceeds to Aimco of $244.2 million. Aimco continues to market properties located in its non-target markets and in lower rated locations within its target markets. -- Dividend - Aimco's Board of Directors declared a cash dividend of $0.10 per share on its Class A Common Stock for the quarter ended September 30, 2009. The dividend is payable November 30, 2009, to stockholders of record on November 20, 2009. 2009 Outlook -- Property Operations - Aimco remains focused on retaining existing residents and maintaining expense control. Market rents have declined during 2009, although the rate of decline has eased. As a result of rental rate reductions, fourth quarter 2009 Same Store net operating income is expected to decline 7.0% to 8.0% when compared to fourth quarter 2008. For the full year 2009, Same Store net operating income is expected to decline 4.0% to 5.0% compared to full year 2008. Positive net operating income results in the redevelopment and affordable property portfolios are expected to largely offset the declines in the Same Store results. -- Balance Sheet and Liquidity - Aimco continues to focus on balancing sources and uses of capital without reliance on capital markets for equity or debt, except for the refunding of property debt. Aimco plans to meet liquidity requirements with limited use of its bank line of credit, except to support letters of credit. Aimco's line of credit requires compliance with certain coverage ratios with which Aimco complies and expects to continue to comply. Aimco leverage is 95% long term: 83% non-recourse property debt with a weighted average maturity of 8.7 years, and 12% perpetual preferred equity. On average, approximately 5%, or $300 million, of Aimco's share of leverage is subject to refunding in any one year. Aimco's term debt totaling $210 million at October 30, 2009, matures in first quarter 2011, and is expected to be repaid prior to maturity with proceeds from property sales. -- Property Sales and Asset Allocation - Aimco intends to sell approximately $450 million of additional non-target conventional and affordable assets by year end to fund repayment of its term debt due first quarter 2011. Once the term debt is repaid, future asset sales will be used to increase Aimco's allocation of capital to well located properties within its target markets. -- FFO Outlook - Aimco's previously provided guidance for full year 2009 FFO, before operating real estate impairments and preferred stock redemption related gains, was a range of $1.55 to $1.75 per share, including $0.15 per share of dilution from 2009 property sales. Based on year-to-date financial results and our projections for the remainder of the year, we are narrowing our full year 2009 FFO guidance to $1.61 to $1.69 per share. For the fourth quarter 2009, FFO is expected to range from $0.32 to $0.40 per share, inclusive of dilution from 2009 asset sales. Management Comments Chairman and Chief Executive Officer Terry Considine comments: "Aimco properties enjoyed high occupancy and property incomes from all portfolios taken together were stable. Same Store rents declined from 2008; however the rate of decline eased during third quarter. Property values appear to have stabilized after substantial declines from their 2007 high. Proceeds from property sales are repaying our term debt. Refunding risk has been further reduced by extending most property debt maturities before 2012. Business simplification has led to lower offsite costs, including G&A expenses, and provided a substantial offset to earnings dilution from property sales. Notwithstanding a solid quarter, business conditions remain fragile and unpredictable. We look to the future with optimism and also great caution." President, Chief Investment Officer and Chief Financial Officer David Robertson adds: "During the quarter we sold $367 million of assets, plus an additional $124 million during October. Proceeds from these sales were used to pay down our term debt by $140 million, leaving a $210 million balance due in early 2011. We currently have an additional $800 million of assets either under contract or in negotiations, and we plan to sell approximately $450 million of this amount to repay our term debt, bringing total sales in 2009 to approximately $1.3 billion. Any additional sales will be used to fund investments in our existing portfolio or the acquisition of higher rated assets in our target markets." Third quarter 2009 Financial Results In accordance with United States Generally Accepted Accounting Principles (GAAP), all previously reported share and per share data have been adjusted to take into account the special dividends paid on December 1, 2008, and January 29, 2009, which resulted in the issuance of approximately 12.6 million and 15.6 million additional shares of Aimco's Class A Common Stock, respectively. -- Net loss attributable to common stockholders for the quarter was $40.5 million, compared to net income of $159.5 million for the third quarter 2008. Lower gains on dispositions of consolidated and unconsolidated real estate of $194.9 million, lower asset management and tax credit revenues of $22.3 million, higher operating real estate impairment losses of $23.3 million and higher depreciation and amortization expense of $15.0 million were partially offset by a decrease in income attributable to noncontrolling interests of $45.7 million and lower general and administrative expenses of $11.7 million. Earnings per share (EPS) attributable to common stockholders were a loss of $0.35 on a diluted basis, compared with earnings of $1.35 per share in third quarter 2008. -- Funds from operations (diluted) (FFO) is a non-GAAP financial measure defined in the glossary in the Supplemental Information (the Glossary). FFO calculated in accordance with the definition prescribed by the National Association of Real Estate Investment Trusts (NAREIT) was $22.3 million, or $0.19 per share, compared with $73.0 million, or $0.60 per share, in third quarter 2008. FFO, before operating real estate impairments and preferred stock redemption related gains, was $47.4 million, or $0.41 per share, down from $0.62 per share in third quarter 2008. Third quarter 2009 operating real estate impairments totaled $0.22 per share and resulted from the expected fourth quarter sale of four specific assets. -- Adjusted funds from operations (diluted) (AFFO; a non-GAAP financial measure defined in the Glossary) was $28.8 million, or $0.25 per share, compared with $49.1 million, or $0.41 per share, in third quarter 2008. AFFO includes deductions of $0.16 and $0.21 per share for capital replacement expenditures in third quarter 2009 and third quarter 2008, respectively. Adjusted Diluted Per Share Results* THIRD QUARTER YEAR- TO-DATE 2009 2008 2009 2008 ---- ---- ---- ---- Earnings (loss) EPS ($0.35) $1.35 ($0.94) $2.93 -------------------- ------ ----- ------ ----- Funds from operations FFO $0.19 $0.60 $0.95 $1.69 -------------------------- ----- ----- ----- ----- FFO before operating real estate impairments and preferred stock redemption related gains $0.41 $0.62 $1.29 $1.76 -------------------------------- ----- ----- ----- ----- Adjusted funds from operations AFFO $0.25 $0.41 $0.86 $1.23 ------------------------------------ ----- ----- ----- ----- * These per share results reflect the cumulative effect of the shares issued as part of Aimco's special dividends paid in 2008 and on January 29, 2009. To estimate the approximate per share results before the effect of Aimco's special dividends, multiply the reported per share results by a factor of 1.48. Property Operations Property operating results discussed below represent Aimco's share of reported amounts. Conventional Real Estate Operations Conventional real estate operations relate to Aimco's diversified portfolio of market rate apartment communities. At the end of third quarter 2009, this portfolio included 266 properties with 82,142 units in which Aimco had a weighted average ownership of 90%. Average rents for the conventional real estate portfolio increased 5.6% from $987 per unit during third quarter 2008 to $1,042 per unit during third quarter 2009. During third quarter 2009, conventional real estate operations generated net operating income of $127.2 million. Aimco's Same Store portfolio net operating income was $106.1 million for third quarter 2009, down 5.4% from third quarter 2008, while conventional redevelopment property operations generated net operating income of $22.6 million during the quarter, an increase of 16.4% compared to third quarter 2008. "Same Store" Results In the third quarter 2009, the Same Store portfolio included 195 communities with 57,968 Effective Units (see the Glossary) based on Aimco's weighted average ownership of 91%. Comparing Same Store results in third quarter 2009 with third quarter 2008, total revenue decreased $5.2 million, or 2.9%. The decrease in revenue was primarily the result of lower average daily occupancy, down 20 basis points from 95.0% to 94.8%, and lower average rent, down 3.5% or $36 per unit, from $1,026 per unit to $990 per unit. Same Store expenses increased $0.8 million or 1.1%, primarily due to higher property tax and insurance expenses, partially offset by decreased turnover costs. Same Store Operating Results THIRD QUARTER THIRD QUARTER Year-over-year Sequential -------------- ------------- 2009 2008 Variance 2nd Qtr Variance ---- ---- -------- ------- -------- Same Store Operating Measures -------------------- Average Daily Occupancy 94.8% 95.0% -0.2% 92.8% 2.0% ------------- ---- ---- ---- ---- --- Average Rent Per Unit $990 $1,026 -3.5% $1,008 -1.8% --------------------- ---- ------ ---- ------ ---- Total Same Store ($mm) ---------------------- Revenue $177.7 $182.9 -2.9% $177.3 0.2% ------- ------ ------ ---- ------ --- Expenses (71.6) (70.8) 1.1% (68.8) 4.1% -------- ----- ------ --- ----- --- NOI $106.1 $112.1 -5.4% $108.5 -2.2% --- ------ ------ ---- ------ ---- YEAR-TO-DATE Year-over-year -------------- 2009 2008 Variance ---- ---- -------- Same Store Operating Measures -------------------- Average Daily Occupancy 93.7% 94.9% -1.2% ------------- ---- ---- ---- Average Rent Per Unit $1,004 $1,021 -1.7% --------------------- ------ ------ ---- Total Same Store ($mm) ---------------------- Revenue $508.8 $519.9 -2.1% ------- ------ ------ ---- Expenses (200.1) (200.8) -0.4% -------- ------ ------ ---- NOI $308.7 $319.1 -3.3% --- ------ ------ ---- See Supplemental Schedules 6a through 6c for additional information on Same Store operating results. Affordable Real Estate Operations At the end of third quarter 2009, Aimco's affordable real estate portfolio included 271 properties with 30,816 units in which Aimco had a weighted average ownership of 54%. During third quarter 2009, affordable property operations generated net operating income of $17.9 million. Total affordable property net operating income was 6.0% higher than during third quarter 2008. Average month-end occupancy for the affordable portfolio decreased 1.1% from 97.6% for third quarter 2008 to 96.5% for third quarter 2009, while average rent per unit increased 3.6% from $728 to $754 per unit. Investment Management Investment management includes activities related to our owned portfolio of properties as well as services provided to affiliated partnerships. Investment management includes portfolio strategy, capital allocation, joint ventures, tax credit syndication, acquisitions, dispositions and other transaction activities. Within our owned portfolio, we refer to these activities as Portfolio Management, and their benefit is seen in property operating results and in investment gains. For affiliated partnerships, we refer to these activities as Asset Management for which we are separately compensated through fees paid by third party investors. Investment management income includes fees earned for providing asset management services to third party investors, syndication fees and deferred income related to tax credit activities, and portfolio management income earned through investment gains on our owned assets. Aimco's share of investment management income, net of tax, was $6.0 million in the third quarter 2009 compared to $27.7 million in third quarter 2008. Income based on third quarter transactions contributed less than 1% of third quarter FFO. See Supplemental Schedule 11 for additional information on investment management income. Portfolio Management Portfolio management includes the ongoing allocation of investment capital to meet our geographic and product type goals. Our geographic allocation strategy focuses on the 20 largest U.S. markets as measured by total market capitalization. We believe these markets to be deep, relatively liquid and possessing desirable long-term growth characteristics. These target markets are primarily coastal markets, and also include a number of Sun Belt cities and Chicago, Illinois. As we execute this strategy, we expect to reduce our investment in markets outside the 20 largest markets and to increase our investment in the 20 largest markets both by making acquisitions and through redevelopment spending. In third quarter 2009, Aimco sold 21 conventional properties and seven affordable properties with 6,031 and 777 units, respectively, for $366.6 million in gross proceeds (Aimco share $297.6 million). Aimco's share of net proceeds after distributions to limited partners, repayment of existing property debt and transaction costs was $125.0 million. See Supplemental Schedules 6 and 7 for additional details regarding Aimco's portfolio allocation and Supplemental Schedule 8 for additional information on disposition activity. Redevelopment During third quarter 2009, Aimco invested $8.6 million in conventional redevelopment projects and completed five of the 21 projects that were active at the end of the second quarter. Aimco also invested $9.2 million in seven tax credit redevelopment projects during third quarter 2009. Balance Sheet and Liquidity At the end of third quarter 2009, Aimco leverage was provided 83% by long-term non-recourse property debt of $5.8 billion ($5.2 billion Aimco share) at a weighted average interest rate of 5.4% and weighted average maturity of 8.7 years. Aimco's preferred securities represented approximately 12% of Aimco's leverage at the end of the quarter at which time Aimco had $776.2 million in perpetual preferred stock and preferred partnership units at a weighted average rate of 7.6%. Aimco's recourse debt is limited to its revolving credit facility and corporate term debt, which together represented approximately 4% of Aimco's leverage at the end of third quarter 2009. At that time, the balance on Aimco's revolving credit facility was $15.1 million and available capacity was $119.5 million, net of $45.4 million of letters of credit drawn against the facility. Aimco's revolving credit facility is used for working capital purposes and to secure letters of credit used in the Aimco business. The balance on Aimco's corporate term debt of $260.0 million at September 30, 2009, matures in first quarter 2011. Subsequent to quarter's end, the entire balance on the line of credit was repaid and $50 million was repaid on the term debt. In connection with these recourse obligations, Aimco is subject to Debt Service and Fixed Charge Coverage covenants of 1.50:1 and 1.30:1, respectively, as defined in the Glossary. For third quarter 2009, Aimco's Debt Service and Fixed Charge Coverage ratios were 1.60:1 and 1.38:1, respectively. Aimco expects to remain in compliance with these covenants. At September 30, 2009, Aimco had outstanding $6.2 billion of consolidated debt, which consisted of $5.2 billion of fixed rate property debt, $0.7 billion of floating rate property debt and $0.3 billion of floating rate corporate debt. In addition, Aimco had outstanding $67.0 million of floating rate preferred stock. Aimco's floating rate property debt includes $474.7 million of tax-exempt bonds with rates tied to the Securities Industry and Financial Markets Association Municipal Swap Index (SIFMA). Over the last twenty years the SIFMA rate has moved at approximately 0.73% for a 1.00% change in LIBOR, which reduces Aimco's FFO exposure to changes in floating interest rates. Additionally, Aimco's FFO exposure is offset by floating rate assets, such as cash and notes receivable. Based on Aimco's proportionate share of quarter-end balances, Aimco estimates its sensitivity to a 100 basis point change in LIBOR to be approximately $0.01 per share per quarter. See Supplemental Schedules 4 and 5 for more detail on preferred equity characteristics and debt characteristics and activity. Dividends on Common Stock On October 27, 2009, the Aimco Board of Directors declared a quarterly cash dividend of $0.10 per share of Class A Common Stock for the quarter ended September 30, 2009, payable on November 30, 2009, to stockholders of record on November 20, 2009. At the end of the third quarter 2009, there were approximately 116.4 million shares of Class A Common Stock outstanding. See Supplemental Schedule 4 for additional detail on Aimco's securities. Earnings Conference Call Please join Aimco management for the third quarter 2009 earnings conference call to be held Friday, October 30, 2009, at 1:00 p.m. Eastern time. Live Conference Call Domestic Dial-In Number: 1-866-843-0890 International Dial-In Number: 1-412-317-9250 Passcode: 9147658 Webcast: http://www.aimco.com/CorporateInformation/Overview.aspx Conference Call Replay Domestic Dial-In Number: 1-877-344-7529 International Dial-In Number: 1-412-317-0088 Passcode: 434199 The conference call replay will be available until 9:00 a.m. Eastern time on November 13, 2009. Webcast Replay: http://www.aimco.com/CorporateInformation/About/Financial/news.aspx Supplemental Information The full text of this release and the Supplemental Information referenced in this release is available on Aimco's Website at the link http://www.aimco.com/CorporateInformation/About/Financial/QEarnRelease.aspx. Forward-looking Statements This earnings release and Supplemental Information contain forward-looking statements, including statements regarding projected results and specifically forecasts of fourth quarter and full year 2009 results. These forward-looking statements are based on management's judgment as of this date and include certain risks and uncertainties. Risks and uncertainties include, but are not limited to, Aimco's ability to maintain current or meet projected occupancy, rent levels and Same Store results and Aimco's ability to close transactions necessary to generate sales proceeds for debt repayment and other purposes, and to generate fee income as anticipated. Actual results may differ materially from those described in these forward-looking statements and, in addition, will be affected by a variety of risks and factors, some of which are beyond the control of Aimco, including, without limitation: financing risks, including the availability and cost of capital markets financing and the risk that our cash flows from operations may be insufficient to meet required payments of principal and interest; earnings may not be sufficient to maintain compliance with debt covenants; real estate risks, including fluctuations in real estate values and the general economic climate in the markets in which we operate and competition for tenants in such markets; national and local economic conditions; the terms of governmental regulations that affect Aimco and interpretations of those regulations; the competitive environment in which Aimco operates; redevelopment risks, including failure of such redevelopments to perform in accordance with projections; the timing of acquisitions and dispositions; insurance risk; natural disasters and severe weather such as hurricanes; litigation, including costs associated with prosecuting or defending claims and any adverse outcomes; energy costs; and possible environmental liabilities, including costs, fines or penalties that may be incurred due to necessary remediation of contamination of properties presently owned or previously owned by Aimco. In addition, our current and continuing qualification as a real estate investment trust involves the application of highly technical and complex provisions of the Internal Revenue Code and depends on our ability to meet the various requirements imposed by the Internal Revenue Code, through actual operating results, distribution levels and diversity of stock ownership. Readers should carefully review Aimco's financial statements and notes thereto, as well as the risk factors described in Aimco's Annual Report on Form 10-K for the year ended December 31, 2008, and the other documents Aimco files from time to time with the Securities and Exchange Commission. These forward-looking statements reflect management's judgment as of this date, and Aimco assumes no obligation to revise or update them to reflect future events or circumstances. This press release does not constitute an offer of securities for sale. About Aimco Aimco is a real estate investment trust headquartered in Denver, Colorado that owns and operates a geographically diversified portfolio of apartment communities. Aimco, through its subsidiaries and affiliates, is one of the largest owners and operators of apartment communities in the United States with 916 properties, including 146,581 apartment units, and serves approximately 500,000 residents each year. Aimco's properties are located in 44 states, the District of Columbia and Puerto Rico. Aimco common shares are traded on the New York Stock Exchange under the ticker symbol AIV and are included in the S&P 500. For more information about Aimco, please visit our website at http://www.aimco.com/. GAAP Income Statements ---------------------------- Consolidated Statements of Income (in thousands, except per share data) (unaudited) Three Months Nine Months Ended Ended September 30, September 30, -------------- --------------- 2009 2008 2009 2008 ---- ---- ---- ---- REVENUES: Rental and other property revenues $307,907 $310,563 $925,363 $918,772 Property management revenues, primarily from affiliates 1,114 1,227 4,098 4,746 Asset management and tax credit revenues 10,325 32,624 32,469 83,651 ------ ------ ------ ------ Total revenues 319,346 344,414 961,930 1,007,169 ------- ------- ------- --------- OPERATING EXPENSES: Property operating expenses 146,608 147,165 426,258 430,166 Property management expenses 510 1,603 2,415 4,192 Investment management expenses 4,213 7,850 12,719 18,044 Depreciation and amortization 122,362 107,374 355,680 304,668 Provision for operating real estate impairment losses 21,676 - 24,666 - General and administrative expenses 15,676 27,383 53,598 75,754 Other expenses, net 8,548 1,343 14,567 18,926 ----- ----- ------ ------ Total operating expenses 319,593 292,718 889,903 851,750 ------- ------- ------- ------- Operating (loss) income (247) 51,696 72,027 155,419 Interest income 1,962 5,824 7,629 17,131 Recovery of (provision for) losses on notes receivable 1,233 (842) (452) (1,107) Interest expense (83,179) (84,887) (256,746) (257,042) Equity in losses of unconsolidated real estate partnerships (4,198) (1,559) (7,934) (3,432) Impairment losses related to unconsolidated real estate partnerships - (1,131) - (1,131) Gain on dispositions of unconsolidated real estate and other 3,345 99,954 18,580 100,118 ----- ------ ------ ------- (Loss) income before income taxes and discontinued operations (81,084) 69,055 (166,896) 9,956 Income tax benefit 2,410 6,062 7,195 10,862 ----- ----- ----- ------ (Loss) income from continuing operations (78,674) 75,117 (159,701) 20,818 Income from discontinued operations, net (1) 69,118 162,269 109,945 535,862 ------ ------- ------- ------- Net (loss) income (9,556) 237,386 (49,756) 556,680 Noncontrolling interests (2): Net income attributable to noncontrolling interests in consolidated real estate partnerships (19,342) (46,182) (24,764) (108,145) Net income attributable to preferred noncontrolling interests in Aimco Operating Partnership (3) (1,743) (1,962) (4,558) (5,669) Net loss (income) attributable to common noncontrolling interests in Aimco Operating Partnership (3) 3,139 (15,500) 8,597 (37,819) ----- ------- ----- ------- Total noncontrolling interests (17,946) (63,644) (20,725) (151,633) ------- ------- ------- -------- Net (loss) income attributable to Aimco (27,502) 173,742 (70,481) 405,047 Net income attributable to Aimco preferred stockholders (12,988) (12,224) (37,631) (40,102) Net income attributable to participating securities (4) - (1,974) - (4,488) --- ------ --- ------ Net (loss) income attributable to Aimco common stockholders $(40,490) $159,544 $(108,112) $360,457 ======== ======== ========= ======== Weighted average common shares outstanding - basic (5) 115,563 118,182 115,391 123,209 ======= ======= ======= ======= Weighted average common shares outstanding - diluted (5) 115,563 118,552 115,391 123,209 ======= ======= ======= ======= Earnings (loss) per common share - basic and diluted (5): (Loss) income from continuing operations attributable to Aimco common stockholders $(0.64) $0.40 $(1.36) $(0.31) Income from discontinued operations attributable to Aimco common stockholders 0.29 0.95 0.42 3.24 ---- ---- ---- ---- Net (loss) income attributable to Aimco common stockholders $(0.35) $1.35 $(0.94) $2.93 ====== ===== ====== ===== GAAP Income Statements (continued) ---------------------------------- Notes to Consolidated Statements of Income (1) Income from discontinued operations consists of the following (in thousands): Three Months Nine Months Ended Ended September 30, September 30, -------------- -------------- 2009 2008 2009 2008 ---- ---- ---- ---- Rental and other property revenues (6) $11,177 $82,477 $68,227 $319,282 Property operating expenses (6) (5,825) (40,100) (37,597) (157,847) Depreciation and amortization (2,448) (20,403) (18,698) (78,034) Provision for operating real estate impairment losses (5,050) (3,429) (18,954) (9,965) Other expenses, net (1,355) (4,812) (5,743) (8,087) ------ ------ ------ ------ Operating (loss) income (3,501) 13,733 (12,765) 65,349 Interest income 3 534 56 1,320 Interest expense (2,348) (15,739) (14,194) (59,531) ------ ------- ------- ------- (Loss) income before gain on dispositions of real estate and income taxes (5,846) (1,472) (26,903) 7,138 Gain on extinguishment of debt 259 - 259 - Gain on dispositions of real estate 70,890 169,160 133,431 549,550 Income tax benefit (expense) 3,815 (5,419) 3,158 (20,826) ----- ------ ----- ------- Income from discontinued operations, net $69,118 $162,269 $109,945 $535,862 ======= ======== ======== ======== Income from discontinued operations attributable to: Noncontrolling interests in consolidated real estate partnerships $(32,498) $(38,125) $(56,656) $(95,867) Noncontrolling interests in Aimco Operating Partnership (3) (2,792) (10,251) (3,999) (36,593) ------ ------- ------ ------- Total noncontrolling interests (35,290) (48,376) (60,655) (132,460) ------- ------- ------- -------- Aimco $33,828 $113,893 $49,290 $403,402 ======= ======== ======= ======== (2) Noncontrolling interests refers to interests in consolidated partnerships held by parties other than Aimco. (3) The Aimco Operating Partnership is AIMCO Properties, L.P., the operating partnership in Aimco's UPREIT structure. (4) Income attributable to participating securities represents dividends declared and any amounts of undistributed earnings allocable to participating securities. Participating securities consist of unvested restricted stock and shares purchased pursuant to officer loans, both of which are entitled to dividends similar to common stock. (5) Weighted average share and earnings per share amounts for the periods presented above have been retroactively adjusted for the effect of shares of common stock issued pursuant to the special dividends paid in 2008 and January 2009. (6) Income from discontinued operations for the three months ended September 30, 2009, attributable to properties classified as held for sale at September 30, 2009, includes $2.1 million of rental and other property revenues and $0.9 million of property operating expenses related to one wholly-owned property. GAAP Balance Sheets ------------------- Consolidated Balance Sheets (in thousands) (unaudited) September 30, 2009 December 31, 2008 ------------------ ----------------- ASSETS Buildings and improvements $7,999,462 $7,857,758 Land 2,243,403 2,232,541 Accumulated depreciation (2,803,036) (2,506,683) ---------- ---------- Total real estate 7,439,829 7,583,616 Cash and cash equivalents 107,034 299,676 Restricted cash 246,764 255,836 Accounts receivable 61,584 90,318 Accounts receivable from affiliates 26,769 38,978 Deferred financing costs 54,561 54,109 Notes receivable from unconsolidated real estate partnerships 14,855 22,567 Notes receivable from non-affiliates 143,102 139,897 Investment in unconsolidated real estate partnerships 112,610 119,036 Other assets 204,405 198,714 Deferred income tax asset, net 33,267 28,326 Assets held for sale 29,758 610,797 ------ ------- Total assets $8,474,538 $9,441,870 ========== ========== LIABILITIES AND EQUITY Property tax-exempt bond financing $605,055 $676,339 Property loans payable 5,206,788 5,224,350 Term loans 260,000 400,000 Credit Facility 15,070 - Other borrowings 85,683 95,981 ------ ------ Total indebtedness 6,172,596 6,396,670 Accounts payable 36,317 64,241 Accrued liabilities and other 295,955 421,043 Deferred income 177,754 194,379 Security deposits 38,865 40,109 Liabilities related to assets held for sale 48,153 441,578 ------ ------- Total liabilities 6,769,640 7,558,020 --------- --------- Preferred noncontrolling interests in Aimco Operating Partnership 86,625 88,148 Preferred stock subject to repurchase agreement 30,000 - Equity: Perpetual preferred stock 660,500 696,500 Class A Common Stock 1,164 1,162 Additional paid-in capital 3,067,299 3,058,799 Accumulated other comprehensive loss (1,846) (2,249) Notes due on common stock purchases (1,417) (3,607) Distributions in excess of earnings (2,465,312) (2,335,628) ---------- ---------- Total Aimco equity 1,260,388 1,414,977 --------- --------- Noncontrolling interests in consolidated real estate partnerships 340,581 380,725 Common noncontrolling interests in Aimco Operating Partnership (12,696) - ------- --- Total equity 1,588,273 1,795,702 --------- --------- Total liabilities and equity $8,474,538 $9,441,870 ========== ========== Outlook and Forward Looking Statement Fourth Quarter and Full Year 2009 (unaudited) This earnings release and Supplemental Information contain forward-looking statements, including statements regarding projected results and specifically forecasts of fourth quarter and full year 2009 results. These forward-looking statements are based on management's judgment as of this date and include certain risks and uncertainties. Risks and uncertainties include, but are not limited to, Aimco's ability to maintain current or meet projected occupancy, rent levels and Same Store results and Aimco's ability to close transactions necessary to generate sales proceeds for debt repayment and other purposes and to generate fee income as anticipated. Actual results may differ materially from those described in these forward-looking statements and, in addition, will be affected by a variety of risks and factors, some of which are beyond the control of Aimco, including, without limitation: financing risks, including the availability and cost of capital markets financing and the risk that our cash flows from operations may be insufficient to meet required payments of principal and interest; earnings may not be sufficient to maintain compliance with debt covenants; real estate risks, including fluctuations in real estate values and the general economic climate in the markets in which Aimco operates and competition for tenants in such markets; national and local economic conditions; the terms of governmental regulations that affect Aimco and interpretations of those regulations; the competitive environment in which Aimco operates; redevelopment risks, including failure of such redevelopments to perform in accordance with projections; the timing of acquisitions and dispositions; insurance risk; natural disasters and severe weather such as hurricanes; litigation, including costs associated with prosecuting or defending claims and any adverse outcomes; energy costs; and possible environmental liabilities, including costs, fines or penalties that may be incurred due to necessary remediation of contamination of properties presently owned or previously owned by Aimco. In addition, our current and continuing qualification as a real estate investment trust involves the application of highly technical and complex provisions of the Internal Revenue Code and depends on our ability to meet the various requirements imposed by the Internal Revenue Code, through actual operating results, distribution levels and diversity of stock ownership. Readers should carefully review Aimco's financial statements and notes thereto, as well as the risk factors described in Aimco's Annual Report on Form 10-K for the year ended December 31, 2008, and the other documents Aimco files from time to time with the Securities and Exchange Commission. These forward-looking statements reflect management's judgment as of this date, and Aimco assumes no obligation to revise or update them to reflect future events or circumstances. This press release does not constitute an offer of securities for sale. Fourth Quarter Full Year 2009 2009 ---------------- ------------------ GAAP earnings per share (1)(3) -$0.58 to -$0.50 -$1.52 to -$1.44 FFO per share (2)(3) $0.32 to $0.40 $1.61 to $1.69 2009 Same Store operating assumptions: Weighted average daily occupancy 94.5% to 95.5% 93.5% to 94.5% NOI change - sequential -2.0% to -1.0% NOI change - 2009 vs. 2008 -8.0% to -7.0% -5.0% to -4.0% (1) Aimco's earnings per share guidance does not include estimates for (i) gains on dispositions or impairment losses due to the unpredictable timing of transactions, (ii) gains or losses on early repayment of debt, (iii) preferred stock redemption related costs or gains or (iv) potential future share repurchases or special dividends. (2) FFO per share represents FFO before operating real estate impairment losses and preferred redemption related costs or gains. (3) The GAAP earnings per share and FFO per share amounts are calculated based on 115.6 million weighted average common shares (diluted) for fourth quarter 2009 and 115.4 million weighted average common shares (diluted) for full year 2009. DATASOURCE: Apartment Investment and Management Company CONTACT: Investor Relations, +1-303-691-4350, , or Elizabeth Coalson, Vice President Investor Relations, +1-303-691-4327 Web Site: http://www.aimco.com/

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