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Investor Presentaiton

APPENDIX: FFO, CORE FFO AND AFFO (in thousands, except per share data) (unaudited) CITY OFFICE REIT Q2 2021 Q1 2021 Q4 2020 Q3 2020 Q2 2020 (-) Net gain on sale of real estate property Non-controlling interests in properties: (+) Share of net income (-) Share of FFO Funds from Operations ("FFO") (+) Stock based compensation Core FFO (+) Net recurring straight-line rent/expense adjustment (+) Net amortization of above and below market leases Net (loss)/income attributable to common stockholders (+) Depreciation and amortization $ (193) 14,954 $ 46,962 $ 14,415 (47,400) (1,482) 15,145 $ 1,031 $ (1,411) 15,189 15,080 (1,347) 14,761 13,977 13,663 14,873 13,669 190 192 88 153 179 (340) (342) (254) (313) (342) $ 14,611 $ 13,827 $ 13,497 $ 14,713 $ 13,506 666 645 588 588 588 $ 15,277 $ 14,472 $ 14,085 $ 15,301 $ 14,094 114 (12) (827) (1,136) (77) 194 103 52 (24) (59) (+) Net amortization of deferred financing costs and debt fair value 270 327 329 325 339 (-) Net recurring tenant improvements and incentives (1,702) (734) (1,500) (1,901) (6,395) (-) Net recurring leasing commissions (-) Net recurring capital expenditures Adjusted Funds from Operations ("AFFO") FFO per common share Core FFO per common share (2,773) (2,063) (2,771) (1,639) (472) (1,469) (858) (1,834) (1,045) (836) $ 9,911 $ 11,235 $ 7,534 $ 9,881 $ 6,594 $ 0.33 $ 0.31 $ 0.31 $ 0.33 $ 0.28 $ 0.35 $ 0.33 $ 0.32 $ 0.35 $ 0.29 $ 0.22 $ 0.26 $ 0.17 $ 0.22 $ 0.14 AFFO per common share Dividends declared per common share $ 0.15 $ 0.15 $ 0.15 $ 0.15 $ 0.15 FFO Payout Ratio 45% 48% 49% 45% 53% Core FFO Payout Ratio 43% 46% 47% 43% 51% AFFO Payout Ratio 67% 59% 87% 67% 109% Weighted average common shares outstanding - diluted 44,116 44,043 43,825 44,014 48,023 19
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