VICI Dividend Growth & Investment Grade Ratings slide image

VICI Dividend Growth & Investment Grade Ratings

MASTER LEASE AGREEMENTS (CONTINUED) TRIPLE NET STRUCTURE PROVIDES SECURITY & EARNINGS PREDICTABILITY Greektown Lease Penn National Gaming Hard Rock Cincinnati Lease Hard Rock Century Master Lease Century Casinos Tenant Current Annual Cash Rent Current Lease Year Annual Escalator Coverage Floor Rent Adjustment $51.3mm June 1, 2021 - May 31, 2022 Lease Year 3 2% for Building Base Rent ($42.8mm) Net Revenue to Rent Ratio to be mutually agreed upon prior to the commencement of lease year 4 Percentage (Variable) Rent adjusts every 2 years beginning in year 3 $44.0mm $25.5mm Oct. 1, 2021 Sept. 30, 2022 Lease Year 3 1.5% in years 2-4 > 2.0% / change in CPI thereafter Jan. 1, 2022 Dec. 31, 2022 Lease Year 3 1.0% in years 2-3 > 1.25% change in CPI thereafter None (1) Year 8: 80% Base (subject to escalator) / 20% Variable Net Revenue to Rent Ratio: 7.5x beginning in year 6 Year 8 & 11: 80% Base (subject to escalator) / 20% Variable Variable Rent Adjustment Mechanic 4% of the average net revenues for trailing 2-year period less threshold amount Term Guarantor 15-year initial term with four 5-year renewal options Penn National Gaming 4% of revenue increase/decrease Year 8: Avg. of years 5-7 less avg. of years 1-3 4% of net revenue increase/decrease Year 8: Avg. of years 5-7 less avg. of years 1-3 Year 11: Avg. of years 8-10 less avg. of years 5-7 Initial term of 15-years with four 5-year renewals Seminole Hard Rock Entertainment, Inc. Century Casinos, Inc. Capex Minimum 1% of Net Revenue based on a four-year average Minimum 1% of Net Revenues VICI Minimum 1% of Net Revenue on a rolling three-year basis for each individual facility; 1% of Net Gaming Revenue per fiscal year for the facilities collectively (2) (1) Starting in lease year 5, if the change in CPI is less than 0.5%, there will be no escalation in rent for such lease year. (2) Capex requirements commenced January 1, 2021. 43
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