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Fitch Rates Simon Property Group, L.P.'s EUR750MM Sr Unsecured Notes 'A-'; Outlook Stable

SPG

Fitch Ratings has assigned a credit rating of 'A-' to the EUR750 million aggregate principal amount 2.375% coupon senior unsecured notes due 2020 issued by Simon Property Group, L.P., the operating partnership of Simon Property Group, Inc. (NYSE: SPG). The notes were priced at 99.675% of par to yield 2.426% to maturity, or 123.5 basis points over the benchmark rate.

Simon Property Group, L.P. expects to use the proceeds from the notes to repay euro-denominated borrowings under its unsecured revolving credit facility and for general corporate purposes.

Fitch currently rates Simon Property Group, Inc. and Simon Property Group, L.P. (collectively, Simon) as follows:

Simon Property Group, Inc.

--Issuer Default Rating (IDR) 'A-';

--$39.8 million preferred stock 'BBB'.

Simon Property Group, L.P.

--IDR 'A-';

--$6.2 billion unsecured revolving credit facilities and term loan 'A-';

--$14 billion senior unsecured notes 'A-'.

The Rating Outlook is Stable.

KEY RATING DRIVERS

The 'A-' IDR reflects the resilient cash flow of the company's large, high-quality mall and premium outlet portfolio as well as other retail real estate interests, which underpin a fixed-charge coverage ratio appropriate for the 'A-' rating. Credit strengths also include the company's strong management team and track record of accessing multiple sources of capital. Leverage is expected remain consistent with the 'A-' IDR for a large capitalization retail REIT.

The rating is balanced by Simon's growing development pipeline (largely re-development projects), although this risk is mitigated by adequate liquidity coverage. The rating takes into consideration the company's continued appetite for large acquisitions that temporarily weaken certain debt metrics.

RESILIENT CASH FLOW

Same-store net operating income growth remained positive throughout the recent cycle and increased by 5.9% in the mall and premium outlet segment in 2Q'13, driven by stable occupancy and positive re-leasing spreads of 14.1% during the quarter. Fitch expects positive same-store results will continue over the next 12-to-24 months as lease rollover remains positive driven in part by limited new supply.

Looking forward, lease expirations are well staggered with small shop lease expirations of 1.5%, 7.4% and 8.0% of revenues in 2013, 2014 and 2015, respectively. Anchor lease revenue expirations are immaterial through 2015, totaling only 0.7% of gross annualized rental revenues.

DIFFUSE TENANT BASE

Simon is well positioned to withstand the constantly changing retailer landscape given the diversification of its tenant roster. Simon's top inline tenants as of June 30, 2013 were The Gap, Inc. (Fitch IDR of 'BBB-' with a Stable Outlook), which represented 3.2% of base minimum rent, followed by L Brands, Inc. at 2.2% and Phillips-Van Heusen at 1.6%. Top anchor tenants have a more limited contribution to base minimum rents and as of Dec. 31, 2012 included Macy's, Inc. (IDR of 'BBB' with a Stable Outlook) at 0.5%, J.C. Penney Co., Inc. (IDR of 'B-' with a Negative Outlook) at 0.5%, and Sears Holdings Corporation (IDR of 'CCC' with a Negative Outlook) at 0.2%.

Many of Simon's tenants are unrated; however, retailer health as measured by sales per square foot in Simon's mall and premium outlet portfolio continued an upward trend to $577 in 2Q'13 from $554 in 2Q'12. Continued growth in tenant sales supports Simon's ability to continue to achieve positive same-store net operating income (NOI) growth.

SOLID FIXED-CHARGE COVERAGE

The aforementioned favorable operating fundamentals led to fixed-charge coverage of 3.0x in 2Q'13 pro forma for the bond offering, compared with 2.9x in both 2012 and 2011. Positive comparable results, coupled with the company's increased interest in The Mills Limited Partnership assets, cash dividends from Simon's 28.9% ownership interest in Klepierre, and lower cost of debt capital, drove the sustained increase in coverage.

Under Fitch's base case in which same-store NOI growth remains in the low single digits and the company realizes incremental cash flow from re-development, coverage would be in the low-3x range, which would be strong for the 'A-' IDR. In a stress case not anticipated by Fitch in which same-store NOI declines and incremental cash flow from re-development is muted, fixed-charge coverage would remain in the high 2x range, which would still be appropriate for the 'A-' IDR.

Fitch defines fixed-charge coverage as recurring operating EBITDA including Fitch's estimate of recurring cash distributions from unconsolidated investments less recurring capital expenditures less straight-line adjustments, divided by total interest incurred and preferred stock dividends.

ACCESS TO MULTIPLE SOURCES OF CAPITAL

Simon has a long track record of accessing multiple sources of capital, including in the depths of the financial crisis. Recent notable transactions other than the EUR750 million bond offering include two U.S.-dollar-denominated bond offerings totaling $1.3 billion in December 2012 and a supplemental $2 billion unsecured revolving credit facility established in June 2012 (bringing total revolver capacity to $6 billion). Simon is also an active secured borrower in the insurance company, bank, and CMBS markets. The euro-denominated bond offering match-funds Simon's euro-denominated investments, limiting currency exchange rate risk.

LEVERAGE MODERATING

Leverage was 5.7x in 2Q'13, compared with 6.0x in 2012 and 5.6x in 2011. Debt incurrence associated with various acquisitions (including wholly-owned assets and joint ventures) and development projects drove the increase in leverage in 2012. Leverage has recently declined with debt repayment via retained cash flow.

Under Fitch's base case, leverage is forecasted to be in the 5.5x to 6.0x range over the next several years, which would be appropriate for the 'A-' IDR for a large retail REIT. Under a stress case not anticipated by Fitch, leverage is forecasted to sustain above 6.0x, which would be commensurate with a 'BBB+' IDR. Fitch defines leverage as net debt-to-recurring operating EBITDA including Fitch's estimate of recurring cash distributions from unconsolidated investments.

LARGE PORTFOLIO/STRONG FRANCHISE

Simon is the largest publicly traded REIT in the U.S., with an equity market capitalization of $57.3 billion as of June 30, 2013, and its diversified retail portfolio reduces reliance on regional retail drivers. For 2Q'13, the company's top five states by NOI contribution were Florida at 14.9%, Texas at 11.5%, California at 11%, New York at 6.5% and Massachusetts at 6.2%, with no other state exceeding 5.4% of total NOI. Simon also has investments outside the U.S. via interests in or joint ventures with local owners (e.g. Calloway Real Estate Investment Trust in Canada, Shinsegae International Co. in Korea) that further diversify its geographical risk.

GROWING DEVELOPMENT PIPLEINE

Simon's U.S. and international development pipeline included $1.3 billion in pro rata net cost to complete as of June 30, 2013, and the company will likely incur similar annual funding requirements over the next several years. Projects vary widely and include new outlet construction, expansions, and re-configurations. Unfunded development costs to complete for U.S. projects represented 3.2% of undepreciated cost basis assets as of June 30, 2013, which is still below the pre-crisis level of 4.2% as of Dec. 31, 2007.

Liquidity coverage is adequate at 1.1x for July 1, 2013 to Dec. 31, 2015, despite growing development. Fitch defines liquidity coverage as liquidity sources divided by liquidity uses. Sources include unrestricted cash, availability under Simon's unsecured revolving credit facilities pro forma for the bond offering, and projected retained cash flows from operating activities after dividends. Uses include pro rata debt maturities and projected recurring capital expenditures. If the company refinances 90% of upcoming secured debt maturities, liquidity coverage would improve to 1.8x.

Fitch calculates that the company's common stock dividends and distributions represented 76.7% of funds from operations adjusted for capital expenditures and straight-line rents during the first half of 2013, reflective of substantial internally-generated liquidity.

SIGNIFICANT FINANCIAL FLEXIBILITY

Unencumbered assets (2Q'13 unencumbered NOI divided by a stressed 7% capitalization rate) covered net unsecured debt by 2.4x as of June 30, 2013, which is low for the 'A-' IDR. However, unencumbered asset quality is strong, as the unencumbered assets produced sales of approximately $732 per square foot compared with $568 for the portfolio overall in 2012. In addition, the covenants in the company's debt agreements do not restrict financial flexibility.

STABLE OUTLOOK

The Stable Outlook is predicated on coverage being strong at or just above 3x, offset by Fitch's expectation of leverage sustaining between 5.5x and 6.0x, along with adequate liquidity coverage. Simon has a long track record of acquisitions, including Prime Outlets in 2010 for $2.3 billion, The Mills Corporation in 2007 for $4 billion, and Chelsea Property Group in 2004 for $5.1 billion. These transactions have diversified Simon across the retail spectrum, given SPG exposure to the value segment within retail, and have provided opportunities to leverage tenant relationships and back office capabilities. However, in some cases, such as the Klepierre investment in 2012, certain credit metrics have temporarily weakened.

PREFERRED STOCK NOTCHING

The two-notch differential between Simon's IDR and preferred stock rating is consistent with Fitch's criteria for corporate entities with an IDR of 'A-'. 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.

RATING SENSITIVITIES

The following factors may have a positive impact on Simon's ratings and/or Outlook:

--Fitch's expectation of fixed-charge coverage sustaining above 3.0x (coverage was 3.0x in 2Q'13 pro forma);

--Fitch's expectation of leverage sustaining below 5.0x (leverage was 5.7x in 2Q2013).

The following factors may have a negative impact on Simon's ratings and/or Outlook:

--A highly leveraged transaction that materially weakens the company's credit profile;

--Fitch's expectation of fixed-charge coverage sustaining below 2.3x;

--Fitch's expectation of leverage sustaining above 6.0x beyond 2014;

--Liquidity coverage sustaining below 1.0x (coverage is forecasted to be 1.1x for July 1, 2013 to Dec. 31, 2015 pro forma).

Additional information is available at 'www.fitchratings.com'.

Applicable Criteria and Related Research:

--'Corporate Rating Methodology' (Aug. 5, 2013);

--'Parent and Subsidiary Rating Linkage' (Aug. 5, 2013);

--'Criteria for Rating U.S. Equity REITs and REOCs' (Feb. 26, 2013);

--'Treatment and Notching of Hybrids in Nonfinancial Corporate and REIT Credit Analysis' (Dec. 13, 2012);

--'Recovery Ratings and Notching Criteria for Equity REITs' (Nov. 12, 2012).

Applicable Criteria and Related Research:

Recovery Ratings and Notching Criteria for Equity REITs

http://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=693751

Treatment and Notching of Hybrids in Nonfinancial Corporate and REIT Credit Analysis

http://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=696670

Criteria for Rating U.S. Equity REITs and REOCs

http://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=700091

Parent and Subsidiary Rating Linkage

http://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=685552

Corporate Rating Methodology: Including Short-Term Ratings and Parent and Subsidiary Linkage

http://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=715139

Additional Disclosure

Solicitation Status

http://www.fitchratings.com/gws/en/disclosure/solicitation?pr_id=803364

ALL FITCH CREDIT RATINGS ARE SUBJECT TO CERTAIN LIMITATIONS AND DISCLAIMERS. PLEASE READ THESE LIMITATIONS AND DISCLAIMERS BY FOLLOWING THIS LINK: HTTP://FITCHRATINGS.COM/UNDERSTANDINGCREDITRATINGS. IN ADDITION, RATING DEFINITIONS AND THE TERMS OF USE OF SUCH RATINGS ARE AVAILABLE ON THE AGENCY'S PUBLIC WEBSITE 'WWW.FITCHRATINGS.COM'. PUBLISHED RATINGS, CRITERIA AND METHODOLOGIES ARE AVAILABLE FROM THIS SITE AT ALL TIMES. FITCH'S CODE OF CONDUCT, CONFIDENTIALITY, CONFLICTS OF INTEREST, AFFILIATE FIREWALL, COMPLIANCE AND OTHER RELEVANT POLICIES AND PROCEDURES ARE ALSO AVAILABLE FROM THE 'CODE OF CONDUCT' SECTION OF THIS SITE. FITCH MAY HAVE PROVIDED ANOTHER PERMISSIBLE SERVICE TO THE RATED ENTITY OR ITS RELATED THIRD PARTIES. DETAILS OF THIS SERVICE FOR RATINGS FOR WHICH THE LEAD ANALYST IS BASED IN AN EU-REGISTERED ENTITY CAN BE FOUND ON THE ENTITY SUMMARY PAGE FOR THIS ISSUER ON THE FITCH WEBSITE.



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