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Summary Track Record Introduction to Inovalis Business Model Inovalis Team 2

I N T RO D U C T I O N T O

Introduction 1998 Inovalis was established in 1998 in Paris by three Associates who are still managing the company 7BN 500 + Inovalis manages 7 billion of real estate and financial assets, owing to its fully integrated services Inovalis creates investment vehicles and provides advisory services through its Fundraising, Investment & Asset Management, Real Estate services and Wealth Management teams comprising over 500 professionals. With offices in Europe, America and Middle-East Inovalis partners with Institutional and Private investors. 4

Philosophy Superior returns driven by risk sharing, on-the-ground capabilities and innovation Alignment with Clients and Investors Targeted co-investment of 10% in each real estate vehicle. Deep innovation culture to structure customised and attractive solutions Strong ability to create tailored solutions to address Clients and Investors needs. Vertical integration to master every step of the value chain Constant objective to develop in-house competencies to ensure best quality services / products, from structuring to on-the-ground activities International footprint to offer deal-making capabilities at a global scale Solutions that allow clients and investors to access investment opportunities outside their domestic market. 5

Group organisation Overseas institutional clients Listed on Paris stock-exchange European footprint Fundraising & Funds Mgt Real Estate Services European Real Estate Services Investment Management Wealth Management Inovalis Canada Inovalis US Realista / Adyal (France) Inoprom (France) Avenir Finance IM (France) Avenir Finance Gestion Privée (France) Inovalis Middle-East (Dubai) Inovalis Iberica (Spain) IAM / IPM (Germany) Aupera (France) Inovalis Asia Inovalis Luxembourg 6

Solutions to investors Inovalis assists its clients in investing and managing a wide range of assets through high-value vehicles and services Assets Real estate assets Financial assets Commercial properties Residential properties Equities Debt Other securities Inovalis offer Regulated Vehicles Private Vehicles Services Listed REIT Real estate mutual funds Financial assets funds (UCITS) Private Equity vehicles USA Retail vehicles Direct assets Real estate (Asset, property, facility and development management; brokerage; advisory) Financial Worldwide clients Investment companies Banking / insurance groups Sovereign funds Investment trusts Private investors 7

Funds and Investment Management FM Inovalis AF RES RES IM WM Funds manager and Investment Manager with an established track record WE MANAGE FUNDS Real estate assets 19 real estate vehicles set up for both institutional and private investors Various vehicles to meet investors expectations : regulated/listed mutual funds or private vehicles Aggregate Equity Raised since inception: 750 M Culture of co-investment: Fund Manager Invests on average 10 to 20% Buy & Sell Since 1998, 303 property transactions through vehicles 189 acquired 114 sold Financial assets 11 UCITS Funds with financial assets Expertise in asset allocation Rewarded Equity funds Highly innovative funds Specific organisation to attract highly talented and entrepreneurial Funds managers Strong compliance and risk management teams Innovation Inovalis REIT listed in 2013 Conventional and Islamic structures French real estate funds with tax incentive Innovative financial asset strategies: e.g. dividend futures AuM 3.5Bn assets under management (excluding real-estate services) 1.5Bn 2.0Bn Financial Assets Real-estate return Real Estate assets Funds management returns: Cash Flow vehicles: 11% IRR Development vehicles: 22% IRR 8

Real estate services FM Inovalis AF RES RES IM WM Inhouse real estate services in France, Germany, Spain and the US WE MANAGE ASSETS ON THE GROUND A full range of real estate services that answer both investors and tenants needs Activities Asset Management Property Management Facility Management Development & Project Management Brokerage & Advisory Footprint France: 26 offices Germany : Frankfurt and Berlin Spain : Madrid US : Miami Award Key figures 3.5Bn assets under management through real-estate services 400 clients 1 000 sites under Property Management 1 500 sites under Facility Management 260 active brokerage mandates 12,000,000 s.m. under management Clients Inovalis received the Grand Prix for the best renovated building in 2013 by the French Professional Real Estate Event Public entities Blue chips Institutional investors Retailers Others 9

Wealth Management A unique network of financial advisors to private clients WE ADVISE ON THE LONG TERM FM Inovalis AF RES RES IM WM Expertise Footprint Offer 20 years of experience 1 st French independent network with 200 advisors 40 000 private clients A focus on advising customers on the long term, based on a wide offer that covers all wealth-related needs Strong proximity owing to 25 agencies across France x4 Open architecture offer (both inhouse and partner products) to better address customers needs: Life insurance Securities accounts Private equity Real estate Real estate mutual funds An offer improved by inhouse niche products Indirect distribution Dedicated team for distribution of inhouse products through several Private Banking Partners (including BNP Paribas, top 3 European Bank) 10

TEAM

Inovalis Team Stéphane AMINE Chairman, Founder and majority shareholder of INOVALIS 21 years experience in European real estate Senior Management Funds Management Fadi CALEDIT Chief Operating Officer, Co-founder and shareholder of INOVALIS Deputy CEO of Avenir Finance, in charge of real estate solutions 19 years management experience in both real estate and financing David GIRAUD Chief Executive Officer, Co-founder and shareholder of INOVALIS CEO INOVALIS REIT 21 years experience in real estate investment and risk management Jérôme FRANK Deputy CEO of Avenir Finance, in charge of financial solutions Chief Executive Officer of Avenir Finance Investment Managers Head of wealth management 33 years experience in financial markets 12 12

Inovalis Team Khalil Hankach Deputy General Manager of INOVALIS, in charge of Fund Raising CIO INOVALIS REIT 11 years experience in real estate acquisition and financing Senior Management Funds Management Jacques STENGER Board member of INOVALIS Iberica Senior Advisor in GCC countries Over 35 years of international financing and real estate experience Michael DOWLING Managing Director of INOVALIS Asia Over 30 years of diverse international real estate finance, investment and development experience Antoine TRONQUOY Director of Investors Relations in Canada CFO INOVALIS REIT 11 years experience in real estate financing in Europe and Canada 13

BUSINESS MODEL

Real Estate: Business Model Inovalis has Close involvement with current and future clients and investors to determine investment needs Deep understanding of the real estate markets Investment strategies always being tested Full range of skills in-house Proven track record: Inovalis has executed more than 7 billion of real estate transactions with this model since inception Test Ideas Observation Research Internal Review/Approval Product Development Structure Single Account, Club Deals Private / Public Pooled vehicles Business Plan Product Financing Partners Alignment of Interests Business Plans Integrated services to execute plans 15

Real Estate services: Business Units A full range of inhouse services dedicated to both the investors and the tenants Fund Management Structuring Partner Relations Equity Debt Financial Structuring Controlling INOVALIS Asset Management Acquisition / Pipeline Capital Market Activities: Sales, Finance, refinance Workouts Execute Business Plans Maximise returns Property & Facility Management (Adyal) Operational Management Property Reporting Development & Project Management (Inoprom / Aupera) Develop Renovate Reposition 16

Financial asset funds: Business model A specialization in asset allocation and two complementary strategies successfully added Asset allocation Performance by finding the optimal balance between risk and reward by combining different classes of assets Funds co-managed by all AFIM fund managers, nurtured by the long only and absolute return research Performance combined with diversification Asset allocation Long Only 2 renowned Equity funds: US Opera (US Equity) and Ambiose (European Equity) US Opera was rewarded with a Lipper Fund Award in 2011 in the North America Equity Pure Equity performance Long only (Equity funds) Absolute return Absolute Return 7 high-value financial assets funds (UCITS): Dividend future, long short, etc. A tradition of innovation This approach is strengthened through an organization tailored to attract highlytalented and entrepreneurial funds managers Research of high performance with risk control 17

TRACK RECORD

Real Estate Funds Management: Value Creation Results Our value creation model works Achieving Results Value creation through good and bad market cycles means achieving returns while protecting capital Investment Vehicles have fared the financial crisis well: we have experienced no asset repossession, nor distressed situations due to our alignment of interest with our Partners through co-investment Partners in our investment vehicles have received returns ahead of market comparisons for the vintage of investment 2006/07 was a highpoint for real estate market valuations and investment vehicles of this vintage have not performed well Flexibility in fund structuring and senior financing has allowed INOVALIS to extended exit periods and take full benefit of the market recovery Range of IRR, affected by commencement vintage of investment, per annum* 50% 49,7% Active CF Active Dev 40% Closed CF Closed Dev IRR from the 5 closed funds: 13% Forecast IRR from the 11 active funds: 12% 30% 20% 10% 0% 19,8% 22,1% 15,6% 13,5% 7,4% 8,8% 25,0% 25,0% 21,0% 22,0% 12,0% 3,5% 2,3% 2,8% -10% -2,8% 2001 2002 2003 2004 2005 2006 2007 2009 2010 2011 2012 2013 2014 *Excluding mutual funds set up for tax incentive 19

Sources of Equity Under Management ( 3.5Bn excluding real-estate services ) A diversified set of investors Investor Breakdown by Type* Investor Breakdown by Geography* 9% 5% Private investors 5% Europe 15% 26% 46% Investment companies Banks / Insurance Sovereign funds Investment trusts 34% 61% GCC Middle- East North America * Real Estate and financial assets distributed and/or under Management 20

Recent achievements REIT IPO Toronto Stock Exchange On the 10th of April 2013, Inovalis REIT was listed on the Toronto Stock Market for an initial total Capitalization of $CAD 105 million. In November 2014, it raised an additional $CAD 42 million 66% ownership of Avenir Finance (July 2014 ) Independent and Paris-listed group specialized in conception and distribution of both financial and real estate products for institutional and private clients Grand Prix SIMI 2013 Grand Prix for the best renovated building in 2013 by the French Professional Real estate Event Acquisition of ADYAL (April 2013) Asset, Property and Facility Management with 200 professionals and a Nationwide Coverage in France 21

Inovalis country offices Contact Inovalis Headquarter Office Toronto Paris Madrid Frankfurt 52 Rue de Bassano, 75008 Paris, France T +33 1 56 43 33 23 Miami F +33 1 56 43 33 24 Singapore Disclaimer This document has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this publication without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this publication, and, to the extent permitted by law, we do not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it. 22