Abridged unaudited interim financial statements for the quarter ended 30 June 2012 Rockcastle Global Real Estate Company Limited Incorporated in the Republic of Mauritius Reg no 108869 CI/GBL ISIN MU0364N00003 Primary listing SEM SEM code Rock.N0000 Secondary listing JSE JSE code ROC (“Rockcastle” or “the Company”) Abridged unaudited interim financial statements for the quarter ended 30 June 2012 Statement of financial position Unaudited June 2012 USD ASSETS Non-current assets 4 249 106 Investments 4 249 106 Current assets 3 620 692 Trade and other receivables 2 587 Cash and cash equivalents 3 618 105 Total assets 7 869 798 EQUITY AND LIABILITIES Total equity attributable to equity holders 6 129 825 Stated capital 6 201 000 Currency translation reserve 21 414 Retained earnings (92 589) Total liabilities 1 739 973 Non-current liabilities 1 642 299 Interest-bearing borrowings 1 642 299 Current liabilities 97 674 Trade and other payables 97 674 Total equity and liabilities 7 869 798 Statement of comprehensive income Unaudited for the three months ended June 2012 USD Distributable income from equity investments 16 108 Fair value gain on equity investments 122 486 Administrative expenses (20 887) Listing costs (210 358) Loss before net finance income (92 651) Net finance income 62 Finance income 1 171 Finance costs (1 109) Loss before income tax expense (92 589) Income tax expense – Loss for the period attributable to equity holders (92 589) Total comprehensive loss for the period (92 589) Basic earnings per share and headline earnings per share (USD cents) (1,49) Net asset value per share (USD cents) 98,85 Reconciliation of loss for the period to amount available for distribution Unaudited for the three months ended June 2012 USD Basic earnings and headline earnings (shares) – loss for the period attributable to equity holders (92 589) Fair value gain on equity investments (122 486) Listing costs 210 358 Amount available for distribution (4 717) Less: dividend declared – Basic earnings per share and headline earnings per share are based on the weighted average of 6 201 000 shares in issue during the period. Rockcastle has no dilutionary instruments in issue. Statement of cash flows Unaudited for the three months ended June 2012 USD Cash outflow from operating activities (77 160) Cash outflow from investing activities (4 148 034) Cash inflow from financing activities 7 843 299 Increase in cash and cash equivalents 3 618 105 Cash and cash equivalents at beginning of period – Cash and cash equivalents at end of period 3 618 105 Cash and cash equivalents consist of: Current accounts 3 618 105 Segmental reporting Unaudited for the three months ended June 2012 USD Loss before income tax expense Australia 61 Canada – Europe 31 219 Great Britain 17 773 Hong Kong 6 190 Singapore 42 415 United States 40 998 Corporate (231 245) (92 589) Total assets Australia 549 473 Canada 276 748 Europe 2 790 209 Great Britain 571 170 Hong Kong 554 681 Singapore 1 151 578 United States 1 975 939 7 869 798 Statement of changes in equity Stated capital Currency Retained Total USD Translation Earnings USD Unaudited for the three reserve USD months ended June 2012 USD Issue of shares (6 201 000 shares of USD 1.00) – 1 000 shares of USD 1.00 1 000 1 000 – 6 200 000 shares of USD 1.00 6 200 000 6 200 000 Total comprehensive loss for the period (92 589) (92 589) Currency translation movement 21 414 21 414 Balance at 30 June 2012 6 201 000 21 414 (92 589) 6 129 825 NOTES The abridged unaudited interim financial statements for the quarter ended 30 June 2012 have been prepared in accordance with the measurement and recognition requirements of IFRS, the information contained in IAS 34: Interim Financial Reporting, and the JSE Listing Requirements. The abridged unaudited interim financial statements have not been reviewed or reported on by the Company’s auditors. These abridged unaudited interim financial statements were approved by the Board of Directors on 13 August 2012. Copies of the abridged unaudited interim financial statements and the Statement of direct and indirect interests of each officer of the Company, pursuant to rule 8(2)(m) of the Securities (Disclosure Obligations of Reporting Issuers) Rules 2007, are available free of charge, upon request at the Registered Office of the Company at Level 3, Alexander House, 35 Cybercity, Ebene, Mauritius. Contact person: Mr Kesaven Moothoosamy COMMENTS ON RESULTS The Company was incorporated on 30 March 2012 and the first capital raising was concluded during the course of June 2012. Accordingly, the company has only been able to generate income for a short period of time, and the loss for the period is attributable to this fact. OUTLOOK The board expects trading conditions to be in line with those outlined in the Listing Particulars. There will be no distribution payable for the period ended June 2012. The first distribution will be paid for the period ending 31 December 2012. By order of the board Intercontinental Trust Limited Company Secretary 13 August 2012 This communique is issued pursuant to SEM Listing Rules 12.20 and section 88 of the Securities Act 2005. The Board of Directors accept full responsibility for the accuracy of the information contained in these abridged unaudited interim financial statements. The directors are not aware of any matters or circumstances arising subsequent to the interim period that require any additional disclosure or adjustment to the abridged unaudited interim financial statements. JSE sponsor Java Capital Date: 14/08/2012 08:00:00 Produced by the JSE SENS Department. The SENS service is an information dissemination service administered by the JSE Limited ('JSE'). 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