NEWS

Fitch Affirms SL Green’s IDR at ‘BBB-‘; Outlook Stable

NEW YORK–(BUSINESS WIRE)–

Fitch Ratings has affirmed the Issuer Default Rating (IDR) for SL Green

Realty Corp. (NYSE: SLG) and its subsidiaries SL Green Operating

Partnership, L.P., and Reckson Operating Partnership L.P. at ‘BBB-‘. The

Rating Outlook is Stable. A full list of rating actions follows at the

end of the release.

KEY RATING DRIVERS

The affirmation of the ratings and Outlook reflects SLG’s credit

strengths, including its high-quality New York office portfolio,

manageable lease maturity and debt expiration schedules and growing

unencumbered asset pool. These positive elements are balanced by

relatively weak unencumbered asset coverage of unsecured debt, concerns

regarding the midtown Manhattan office leasing environment, which

remains somewhat dependent on the growth of large financial institutions

and supporting industries such as law and accounting firms, as well as

the continuing lag in the suburban office portfolio.

APPROPRIATE LEVERAGE

SLG’s leverage ratio is consistent with a ‘BBB-‘ rating for a REIT

owning primarily Midtown Manhattan office assets, as the company’s

leverage ratio (excluding the effects of consolidating 388-390 Greenwich

Street) was 7.4x as of June 30, 2015, down from 7.6x as of Dec. 31, 2014

and level with 7.4x as of Dec. 31, 2013. Leverage has been aided by the

incremental NOI from repositioning and leasing of assets within the

company’s growth portfolio, which consists of value-add properties

purchased over the past few years. Fitch expects that leverage will

temporarily increase from historical levels due to the recent

acquisition of 11 Madison Avenue, the purchase of which will be largely

funded with proceeds from asset sales. Fitch expects leverage will

decline modestly post-dispositions to the mid-7.0x’s (inclusive of

388-390 Greenwich Street) due to incremental NOI from the Company’s

redevelopment/growth portfolio. Fitch defines leverage as net debt

divided by recurring operating EBITDA, including Fitch’s estimate of

recurring cash distributions from joint ventures.

EXCLUSION OF 388-390 GREENWICH FROM LEVERAGE RATIOS

The rationale for excluding the consolidating effects of this asset is

due to Citibank having the option to acquire this property from SLG as

early as December 2017. It is Fitch’s expectation that it will exercise

this option, and thus the leverage impact for this property is

relatively short-term.

APPROPRIATE FIXED-CHARGE COVERAGE

SLG’s fixed-charge coverage ratio was 2.1x for the 12 months ended June

30, 2015, up from 1.9x in 2014 and level with 2.1x in 2013. The

improvement in coverage has been driven by the reduction in free rent

periods offered to tenants, combined with slightly lower leverage and

improved funding costs, particularly with the company’s unsecured credit

facility. Fitch expects coverage to remain relatively flat as growth in

cash flow is partially offset by an environment in which landlords will

continue to offer attractive tenant improvement packages. Fixed-charge

coverage is defined as recurring operating EBITDA – including Fitch’s

estimate of recurring cash distributions from joint ventures – less

recurring capital expenditures and straight-line rents, divided by

interest incurred and preferred stock distributions.

LOW UNENCUMBERED ASSET COVERAGE OF DEBT

The ratings are hindered by SLG’s unencumbered asset value coverage of

unsecured debt (UA/UD). Consolidated unencumbered asset coverage of net

unsecured debt (calculated as annualized 2Q 2015 unencumbered property

net operating income divided by a stressed 7% capitalization rate)

results in coverage of 1.6x, down from 2.1x as of year-end 2012. This

ratio is weaker when compared to similarly-rated companies, particularly

given that the stressed capitalization rate applied to SLG’s NOI is the

lowest across Fitch’s rated universe. However, when considering that

Midtown Manhattan assets are highly sought after by secured lenders and

foreign investors, the results are a stronger contingent liquidity

relative to most asset classes in other markets. Fitch expects this

ratio will improve modestly as the company unencumbers additional assets

with relatively high debt yields; however, should this ratio sustain

below 2.0x, this could have a negative impact on SLG’s rating or outlook.

STRONG MANAGEMENT TEAM

The ratings also consider the strength of SLG’s management team given

their knowledge of the Manhattan office sector and their ability to

maintain occupancy and liquidity throughout the downturn. This expertise

has also been demonstrated by the company’s ability to identify

off-market acquisition opportunities, and its maintenance and growth of

portfolio occupancy and balance sheet liquidity throughout the downturn

and into the current cycle. The management team has also led the company

towards an even greater property focus within Manhattan, not only within

the office segment, but expanding to the potentially highly profitable

retail segment as well.

MIDTOWN LEASING CONCERNS

Offsetting these strengths are Fitch’s concerns regarding the uncertain

Midtown Manhattan leasing environment. While the New York City leasing

environment has strengthened over the last few years and net effective

rents are higher, the company continues to incur significant costs in

the form of tenant improvements, leasing commissions and free rent

incentives as tenant inducements, which has placed pressure on the

company’s fixed charge coverage. A downturn in space demands from the

financial services industry, which accounts for 33% of SLG’s share of

base rental revenue, may result in reduced cash flows or values of SLG’s

properties. Further, emerging competitive pressure from the Hudson Yards

development and newer and redeveloped downtown assets (i.e., Brookfield

Place and World Financial Center assets) could result in larger tenants

vacating Midtown. Despite these headwinds, SLG has maintained strong

leasing volume and has improved occupancy.

LOW LIQUIDITY COVERAGE

SLG has weak liquidity. For the period from July 1, 2015 to Dec. 31,

2016, the company’s sources of liquidity (cash, availability under the

company’s unsecured revolving credit facility, and Fitch’s expectation

of retained cash flows from operating activities after dividends and

distributions) covered uses of liquidity (pro rata debt maturities,

Fitch’s expectation of recurring capital expenditures and

non-discretionary development expenditures) by 0.9x. This stressed

analysis assumes that no additional capital is raised to repay

obligations; SLG has demonstrated good access to a variety of capital

sources over time, mitigating refinance risk. Under a scenario where the

company refinances 80% of maturing secured debt, liquidity coverage

improves to 1.3x, which would be adequate for the rating.

SLG’s liquidity is strengthened by its conservative common dividend

policy, which enables it to retain substantial operating cash flow.

Fitch expects the company’s projected AFFO payout ratio to center around

45%, which is low relative to the broader equity REIT universe. The

lower payout ratio should provide the company with additional financial

flexibility, which is of high importance given it will need to fund

significant capital costs related to recently-signed renewal leases for

Viacom and Citibank, and projected growth redevelopment portfolio costs

prior to year-end 2016.

ONE VANDERBILT DEVELOPMENT SPEND LOOMING

SLG has obtained the approvals necessary to commence its ground-up

development project at One Vanderbilt Avenue, and it has commenced

demolition for the project. The total cost and the company’s equity

funding commitment for the project remain uncertain, and the company has

stated it may consider joint venture alternatives to reduce its

exposure. The degree and timing of the company’s ultimate funding

requirements could have a meaningful negative impact on the company’s

liquidity and headline credit metrics.

STRONG, ALBEIT RELATIVELY CONCENTRATED TENANT BASE

SLG’s portfolio has a modest degree of tenant concentration, with the

top 10 tenants representing 33.4% of annual base rent. This compares to

the contribution from the top 20 tenants of Boston Properties and

Vornado Realty of 30% and 27.8%, respectively. Despite the

concentration, the largest tenant Citigroup, Inc. (‘A’ IDR with a Stable

Outlook by Fitch) comprises 10.5% of SLG’s share of annual cash rent,

and all three of SLG’s Fitch-rated top 10 tenants have strong investment

grade ratings.

MANAGEABLE LEASE EXPIRATION PROFILE

SLG has a manageable lease expiration schedule with only an average of

5.2% of consolidated Manhattan rents expiring annually through 2019.

While an average of 10.2% of the company’s consolidated suburban

property rents expire during that same period, the suburban portfolio

represents a limited portion of the company’s total assets and only 9.2%

of annualized cash rent.

LADDERED DEBT MATURITIES

Further supporting the ratings is SLG’s manageable debt maturity

schedule. Over the next five years, 2017 is the largest year of debt

maturities with 17.5% of pro rata debt expiring, with no other year

greater than 10.4%. The 2017 maturities are primarily comprised of $1.4

billion of non-recourse mortgage debt and $355 million of unsecured

debt. Additionally, SLG’s ratios under its unsecured credit obligations’

financial covenants do not hinder the company’s financial flexibility at

this point in time.

RECKSON’S IDR LINKED TO SLG’S

Consistent with Fitch’s criteria, ‘Parent and Subsidiary Rating Linkage’

dated May 23, 2015 and available on ‘www.fitchratings.com‘,

Reckson’s IDR is linked and synchronized with SLG’s due to strong legal,

operational and strategic ties between SLG and Reckson, including each

entity guaranteeing certain corporate debt of the other.

JUNIOR SUBORDINATED NOTES NOTCHING

The one-notch differential between SLG’s IDR and junior subordinated

notes (trust preferred securities) is consistent with Fitch’s criteria

for corporate entities with an IDR of ‘BBB-‘. Based on Fitch Research on

‘Treatment and Notching of Hybrids in Nonfinancial Corporate and

REIT Credit Analysis’, available on Fitch’s Web site at www.fitchratings.com,

these securities are senior to SLG’s perpetual preferred stock but

subordinate to SLG’s corporate debt. Holders of such notes have the

ability to demand full repayment of principal and interest in the event

of unpaid interest.

PREFERRED STOCK NOTCHING

The two-notch differential between SLG’s IDR and preferred stock rating

is consistent with Fitch’s criteria for corporate entities with an IDR

of ‘BBB-‘. Based on Fitch Research on ‘Treatment and Notching of Hybrids

in Nonfinancial Corporate and REIT Credit Analysis’, available on

Fitch’s Web site at www.fitchratings.com,

these preferred securities are deeply subordinated and have loss

absorption elements that would likely result in poor recoveries in the

event of a corporate default.

STABLE OUTLOOK

The Stable Outlook reflects Fitch’s expectation that SLG will maintain a

strategy and leverage and coverage metrics consistent with the rating.

While these quantitative metrics are nominally weaker than most REIT

issuers with investment-grade ratings, the Outlook considers that

Midtown Manhattan office assets consistently trade at lower

capitalization rates and are more liquid and financeable in economic

downturns than typical office assets, bolstering the contingent

liquidity of the company’s portfolio.

KEY ASSUMPTIONS

Fitch’s key assumptions within the rating case for SLG include:

–Annual same-store NOI increases of between 1.0% – 3.0% for 2015-2017;

–The $2.4 billion acquisition of 11 Madison Avenue is financed by $1.4

billion in secured debt with the remainder financed via proceeds from

asset dispositions;

–$400 million of additional acquisitions in 2015 (not including 11

Madison Ave.) at a 4% capitalization rate;

–$475 million of asset sales in 2016 (not including sales related to 11

Madison Ave.) at a 5% capitalization rate;

–Projected annual recurring capital expenditures of $140 million for

the remainder of 2015, $175 million for 2016, and $165 million for 2017;

–2015-2017 secured maturities are refinanced dollar-for-dollar;

–Annual unsecured bond issuances between $250 – 350 million at yields

between 4.5% – 5.0% during 2015-2017;

–Common equity issuances of $285 million in 2015 and $178 million in

2017 via the company’s ATM/DRIP programs, though Fitch notes issuance is

at management’s discretion and the common shares are currently trading

at a 12% discount to consensus mean net asset value according to SNL

Financial LC.

RATING SENSITIVITIES

The following factors may have a positive impact on SLG’s ratings and/or

Outlook:

–Fitch’s expectation of leverage sustaining below 7x (leverage was 7.9x

for TTM ended June 30, 2015 and 7.4x excluding the effects of 388-390

Greenwich Street);

–Fitch’s expectation of fixed-charge coverage sustaining above 2.25x

(coverage was 2.1x for TTM ended June 30, 2015);

–Growth in the size of the unencumbered pool.

The following factors may have a negative impact on SLG’s ratings and/or

Outlook:

–Fitch’s expectation of UA/UD sustaining below 2.0x;

–Fitch’s expectation of leverage sustaining above 8x;

–Fitch’s expectation of fixed-charge coverage sustaining below 1.5x;

–A sustained liquidity shortfall (base case liquidity coverage was 0.9x

for the period July 1, 2015 to Dec. 31, 2016).

FULL LIST OF RATING ACTIONS

Fitch has affirmed the following ratings:

SL Green Realty Corp.:

–IDR at ‘BBB-‘;

–Senior unsecured notes at ‘BBB-‘;

–Perpetual preferred stock at ‘BB’.

SL Green Operating Partnership, L.P.

–IDR at ‘BBB’-;

–Unsecured line of credit at ‘BBB-‘;

–Senior unsecured notes at ‘BBB-‘;

–Exchangeable senior notes at ‘BBB-‘;

–Junior subordinated notes at ‘BB+’.

Reckson Operating Partnership, L.P.

–IDR at ‘BBB-‘;

–Senior unsecured notes at ‘BBB-‘.

Additional information is available on www.fitchratings.com

Applicable Criteria

Corporate Rating Methodology – Including Short-Term Ratings and Parent

and Subsidiary Linkage (pub. 17 Aug 2015)

https://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=869362

Recovery Ratings and Notching Criteria for Equity REITs (pub. 18 Nov

2014)

https://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=813628

Treatment and Notching of Hybrids in Non-Financial Corporate and REIT

Credit Analysis (pub. 25 Nov 2014)

https://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=821568

Additional Disclosures

Dodd-Frank Rating Information Disclosure Form

https://www.fitchratings.com/creditdesk/press_releases/content/ridf_frame.cfm?pr_id=992439

Solicitation Status

https://www.fitchratings.com/gws/en/disclosure/solicitation?pr_id=992439

Endorsement Policy

https://www.fitchratings.com/jsp/creditdesk/PolicyRegulation.faces?context=2&detail=31

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Fitch Ratings
Primary Analyst
Stephen Boyd, CFA
Director
+1-212-908-9153
Fitch

Ratings, Inc.
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New York, NY 10004
or
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Source: Fitch Ratings

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