FirstService Capital Partners Canada Limited Partnership Financial Statements For the year ended December 31, 2014 (Expressed in U.S.

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1 FirstService Capital Partners Canada Limited Partnership Financial Statements For the year ended December 31, 2014

2 FirstService Capital Partners Canada Limited Partnership Financial Statements For the year ended December 31, 2014 Contents Independent Auditors Report 2 Financial Statements Balance Sheet 3 Statement of General and Limited Partners' Deficit 4 Statement of Operations 5 Statement of Cash Flows 6 Notes to Financial Statements 7-11

3 Independent Auditors Report To the Partners of FirstService Capital Partners Canada Limited Partnership: We have audited the accompanying financial statements of FirstService Capital Partners Canada Limited Partnership, which comprise the balance sheet as at December 31, 2014 and the statements of operations, general and limited partners deficit and cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information. Management s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian accounting standards for private enterprises, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors' Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained in our audit is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements present fairly, in all material respects, the financial position of FirstService Capital Partners Canada Limited Partnership as at December 31, 2014 and the results of its operations and its cash flows for the year then ended in accordance with Canadian accounting standards for private enterprises. Emphasis of Matter Without qualifying our opinion, we draw attention to Note 1(a) of these financial statements, which states that the Limited Partnership incurred negative cash flows from operating activities and, as of December 31, 2014, and the Limited Partnership s total liabilities exceeded its total assets by $8,456. This, along with other matters described in Note 1, indicates the existence of a material uncertainty which may cast significant doubt about the ability of the Limited Partnership to continue as a going concern. Other Matter The financial statements of the Limited Partnership for the year ended December 31, 2013, were audited by another auditor who expressed an unmodified opinion on those statements on March 5, Vancouver, British Columbia May 6, 2015 Chartered Accountants

4 FirstService Capital Partners Canada Limited Partnership Balance Sheet December Assets Cash (Note 2) $ 40,703 $ 102,568 Due from related party (Note 3) - 214,170 $ 40, ,738 Liabilities and Partners' Deficit Liabilities Accounts payable and accrued liabilities $ 13,465 $ 13,465 Due to related parties (Note 3) 35, ,122 Long-term investments (Note 4) - 1,895,511 Partners' Deficit 49,159 2,214,098 Limited Partners 353,517 (1,516,497) General Partner (361,973) (380,863) (8,456) (1,897,360) $ 40,703 $ 316,738 Approved on behalf of the Limited Partnership by CFS GP Canada Inc., the General Partner: The accompanying notes are an integral part of these financial statements 3

5 FirstService Capital Partners Canada Limited Partnership Statement of General and Limited Partners' Deficit General Partner Limited Partners December December Balance, beginning of year $ (380,863) $ (1,516,497) $ (1,897,360) $ (1,312,216) Income (loss) for the year 18,890 1,870,014 1,888,904 (585,144) Balance, end of year $ (361,973) $ 353,517 $ (8,456) $ (1,897,360)

6 FirstService Capital Partners Canada Limited Partnership Statement of Operations For the year ended December Investment income(loss) Share of loss from FSCP Dallas Acquisitions, LP (Note 4) $ - $ (589,300) Reversal of the accumulated net loss from FSCP Dallas Acquisitions, LP (Note 4) 1,895,511 - Expenses (recovery) Miscellaneous Professional fees 6,373 (4,602) 6,607 (4,156) Income (loss) for the year $ 1,888,904 $ (585,144)

7 FirstService Capital Partners Canada Limited Partnership Statement of Cash Flows For the year ended December Cash provided by Operating activities Income (loss) for the year $ 1,888,904 $ (585,144) Items not involving cash Reversal of the accumulated net loss (1,895,511) 589,300 (6,607) 4,156 Changes in non-cash working capital balances Accounts payable and accrued liabilities - (35,324) Due to related parties (55,258) 32,098 (61,865) 930 Increase(decrease) in cash during the year (61,865) 930 Cash, beginning of year 102, ,638 Cash, end of year $ 40,703 $ 102,568

8 December 31, 2014 FirstService Capital Partners Canada Limited Partnership Notes to Financial Statements 1. Significant Accounting Policies a) Nature of Operations and Ability to Continue as a Going Concern The Limited Partnership was formed under the Laws of the Province of Ontario on July 19, 2005 under the name Colliers FirstService Fund Canada Limited Partnership. In May 2006, the Limited Partnership changed its name to FirstService Capital Partners Canada Limited Partnership. The Limited Partnership has issued 8,000 Partnership units as at December 31, The Limited Partnership is authorized to issue a total of 8,000 Partnership units at $1,000 per unit to Permitted Investors unless the CFS GP Canada Inc. (the "General Partner") determines in its sole discretion, to increase the number of authorized units. Each Partnership unit entitles the Limited Partner to a pro-rata interest in the Limited Partnership based on the original subscription price of the respective units. The General Partner can make capital contributions to the Limited Partnership up to a maximum of 1% of the total capital contributions of all Limited Partners. As at December 31, 2014 the General Partner owed the Limited Partnership $25,747 ( $25,747) in respect of these capital contributions. The Limited Partnership has been formed for the purpose of making investments in real properties located in the United States and Canada and to hold and sell or otherwise dispose of such investments as it shall deem appropriate. The term of the Limited Partnership will continue until September 30, 2015 or such earlier date on which the Limited Partnership is dissolved. The General Partner is responsible for the ongoing governance and operations of the Limited Partnership. During 2008, an amendment was made to the Limited Partnership Agreement such that it was agreed that the Limited Partnership would make no new investments, directly or indirectly, in real properties not currently held, directly or indirectly, by the Limited Partnership and instead focus its efforts on holding and disposing of existing investments in a manner deemed by the General Partner to be in the best interests of the Limited Partners and the Limited Partnership. Pursuant to the terms of the Limited Partnership Agreement of FirstService Capital Partners Canada Limited Partnership (the "Agreement"), the General Partner has unlimited liability for the debts and obligations of the Limited Partnership. The liability of each Limited Partner is limited to the amount of capital contributed or agreed to be contributed and their share of undistributed income. Pursuant to the terms of the Agreement, in general, profits or losses of the Limited Partnership are allocated 99% to the Limited Partner unit holders, in proportion to their respective holdings and 1% to the General Partner. The agreement also specifies that cash distributions, in excess of a preferred annual cumulative non-compounding return to the Limited Partners equal to 8% of the initial capital contributions is to be distributed 85% to the Limited Partner unit holders, in proportion to their respective holdings and 15% to the General Partner. 7

9 December 31, 2014 FirstService Capital Partners Canada Limited Partnership Notes to Financial Statements 1. Significant Accounting Policies - Continued a) Nature of Operations and Ability to Continue as a Going Concern - Continued These financial statements have been prepared on a going concern basis, which assumes the Limited Partnership will continue to realize its assets and discharge its liabilities and commitments in the normal course of business. The Limited Partnership has generated a net loss in the prior three years and uncertainty exists regarding its ability to generate earnings in the immediate or foreseeable future. The continuation of the Limited Partnership as a going concern is dependent upon the continued financial support from its partners and the attainment of profitable operations by its investment. Management cannot provide assurances that such plans will occur. These factors raise substantial doubt regarding the Limited Partnership's ability to continue as a going concern. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Limited Partnership be unable to continue as a going concern. b) Basis of Accounting The financial statements have been prepared using Canadian accounting standards for private enterprise ("ASPE"). c) Investments The Limited Partnership accounts for its investments which are subject to significant influence using the equity basis of accounting. Under this method, the cost of the Limited Partnership's investments is adjusted to reflect changes in the equity of the investee. Income earned on the investment is recorded on an accrual basis based on the Limited Partnership's proportionate share of the investment. d) Use of Estimates The preparation of financial statements in conformity with Canadian accounting standards for private enterprises requires the General Partner to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Significant estimates included in these financial statements include, but are not limited to, the valuation of long-term investments and the completeness of accounts payable and accrued liabilities. Actual results could differ from management's best estimates as additional information might become available in the future. e) Translation of Foreign Currencies Foreign currency transactions occurring during the year are translated into U.S. dollars at the exchange rate prevailing on the transaction date. All monetary assets and liabilities denominated in foreign currencies at year-end are translated at the exchange rate prevailing at year-end and the resulting gain or loss is included in income. 8

10 December 31, 2014 FirstService Capital Partners Canada Limited Partnership Notes to Financial Statements 1. Significant Accounting Policies - Continued f) Financial Instruments The Limited Partnership's financial instruments consist of cash, amounts due from and to related parties and accounts payable and accrued expenses. While the Limited Partnership is a Canadian partnership with Canadian resident limited partners, all of the above noted financial instruments are denominated in U.S. dollars. The fair value of these financial instruments approximates the carrying value due to the short-term maturities. g) Income Taxes The Limited Partnership itself is not a taxable entity under Canadian tax legislation. In lieu of corporation income taxes, the Limited Partnership's Limited Partners are taxed on their proportionate share of the Limited Partnership's taxable income. Therefore, no provision for liability of income taxes has been included in these financial statements. 2. Cash The Limited Partnership's cash is held in one Canadian chartered bank in a U.S. dollar account. 3. Due to and from Related Parties Due from: FirstService Capital Partners (U.S.) L.P. $ - $ 214,170 Due to: CFS GP (US) LLC. $ - $ 24,240 Colliers Asset Management Ltd. - 35,105 CFS GP Canada Inc. 34,764 9,017 Colliers International WA, LLC - 86,753 Colliers Macaulay Nicolls Inc ,090 Colliers International North Texas LLC. - 28,987 FirstService Burlington Square L.P $ 35,694 $ 305,122 9

11 December 31, 2014 FirstService Capital Partners Canada Limited Partnership Notes to Financial Statements 3. Due to and from Related Parties - Continued Entities are related to the Limited Partnership due to shared executives who may from time to time exert significant influence over both entities. The balances due to and from related parties are non-interest bearing, unsecured and due on demand. These balances were a result of transactions which were in the normal course of operations and are measured at the amount of consideration established and agreed to by the related parties. 4. Long-term Investments Balance, beginning of year $ (1,895,511) (1,306,211) Share of loss for the year - (589,300) Reversal of the accumulated net loss from FSCP Dallas 1,895,511 - Balance, end of year $ - $ (1,895,511) In August 2006, the Limited Partnership acquired a 39% interest in FSCP Dallas Acquisitions, LP. Until March 2011, FSCP Dallas Acquisitions, LP held a 10% investment in PCCP Dallas Acquisition Holdings, LP through Dallas Acquisitions, LP. The Limited Partnership's initial investment was $601,920. In March 2011, Dallas Acquisitions LP acquired the remaining 90% interest in PCCP Dallas Acquisition Holdings, LP for proceeds of $300,000. In June 2011 PCCP Dallas Acquisitions Holdings, LP changed its name to FSCP Dallas Portfolio Holdings, LP. FSCP Dallas Portfolio Holdings, LP's principal activity is its interest in a portfolio of eighteen office/warehouse buildings, located in seven office parks in the Dallas, Texas metropolitan area. The investment is recorded using the equity basis of accounting. As at December 31, 2014, the reversal of the accumulated net loss from FSCP Dallas Acquisitions, LP was made due to the change in management s estimation on the likelihood of the imminent return to profitability from FSCP Dallas Acquisitions, LP due to the change in the market condition. 10

12 December 31, 2014 FirstService Capital Partners Canada Limited Partnership Notes to Financial Statements 5. Contingent Capital Contributions As at December 31, 2014 the unit holders had advanced $2,573,198 of the total original subscription price of $8,000,000 (the total original subscription price of $8,000,000 is shared between the Limited Partnership and the FirstService Capital Partners (U.S.) L.P.). The initial agreement stated that as the Limited Partnerships have additional funding requirements, the unit holders are obligated to advance the remaining subscription price upon request. In addition to the total subscription price, each Limited Partner may be required to make an additional capital contribution to the Limited Partnerships in an aggregate amount not to exceed 10% of the of original subscription amount. During the 2008 year, an amendment was made to the agreement whereby reducing the amount of the total original subscription amount to a value equal to the sum of the Limited Partner's current capital contribution plus 5% of such Limited Partner's original subscription amount. Furthermore, the amendment states that no Limited Partner shall be required to make any additional capital contributions in excess of the amended subscription amount. 6. Commitment Upon declaration of distributions, the General Partner is entitled to receive 15% of the total distributions resulting from cash from operations, provided that the Limited Partners have received the preferred annual cumulative non-compounding return equal to 8% of their contributions. 7. Financial Instrument Risk The Limited Partnership, through its financial assets and liabilities, is exposed to various risks. The following analysis provides and assessment of those risks at December 31, a) Credit Risk Credit risk is the risk that the Limited Partnership will incur a loss due to the failure by its debtors to meet their contractual obligations. Financial instruments that potentially subject the Limited Partnership to significant concentration of credit risk consist primarily of cash and an amount due from related party. The Limited Partnership's cash is held in a major Canadian chartered bank. The maximum amount of credit risk exposure is limited to the carrying amount of the balance in the financial statements. b) Currency Risk Currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of the changes in foreign exchange rates. The Limited Partnership is not exposed to foreign exchange risk as all financial instruments are denominated in U.S. dollars, which is the Limited Partnership's functional currency. 11

13 December 31, 2014 FirstService Capital Partners Canada Limited Partnership Notes to Financial Statements 7. Financial Instrument Risk - Continued c) Interest Rate Risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Limited Partnership is not exposed to significant interest rate risk. d) Liquidity Risk Liquidity risk is the risk that the Limited Partnership will not be able to meet its obligations as they fall due. The Limited Partnership relies on the continued financial support of the partners to ensure that its obligations can be met when they fall due. 9

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