医疗保健房地产信托 2026年季度报告

Table of Contents PART I - FINANCIAL INFORMATION Item1Financial StatementsCondensed Consolidated Balance SheetsCondensed Consolidated Statements of OperationsCondensed Consolidated Statements of Comprehensive Income (Loss)Condensed Consolidated Statements of Equity and Redeemable Non-Controlling InterestsCondensed Consolidated Statements of Cash FlowsNotes to the Condensed Consolidated Financial Statements Item1Legal ProceedingsItem1ARisk FactorsItem 2Unregistered Sales of Equity Securities and Use of ProceedsItem 5Other InformationItem 6Exhibits SIGNATURE Supplemental Cash Flow Information Interest paidMortgage notes receivable taken in connection with sale of real estateInvoices accrued for construction, tenant improvements and other capitalized costsCapitalized interest Note 1. Summary of Significant Accounting Policies Business Overview Healthcare Realty Trust Incorporated (the "Company") is a real estate investment trust ("REIT") that owns, leases, manages, acquires, finances,develops and redevelops income-producing real estate properties associated primarily with the delivery of outpatient healthcare services throughoutthe United States. As of March31, 2026, the Company had gross investments of approximately $10.3billion in 502 consolidated real estateproperties, construction in progress, redevelopments, financing receivables, financing lease right-of-use assets, land held for development and The Company is structured as an umbrella partnership REIT under which substantially all of its business is conducted through the operatingpartnership, Healthcare Realty Holdings, L.P. (the “OP”), the day-to-day management of which is exclusively controlled by the Company. As ofMarch31, 2026, the Company owned 98.8% of the issued and outstanding units of the OP (“OP Units”), with other investors owning the remaining Any references to square footage or occupancy percentage, and any amounts derived from these values in these notes to the Company's CondensedConsolidated Financial Statements, are outside the scope of our independent registered public accounting firm’s review. Basis of Presentation The Condensed Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the UnitedStates ("GAAP") for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. They do not include all This interim financial information should be read in conjunction with the consolidated financial statements included in the Company’s Annual Reporton Form 10-K for the year ended December31, 2025. Management believes that all adjustments of a normal, recurring nature considered necessaryfor a fair presentation have been included. In addition, the interim financial information does not necessarily represent or indicate what the operating Principles of Consolidation The Company’s Condensed Consolidated Financial Statements include the accounts of the Company, its wholly owned subsidiaries, and jointventures and partnerships where the Company controls the operating activities. GAAP requires us to identify entities for which control is achievedthrough means other than voting rights and to determine which business enterprise is the primary beneficiary of variable interest entities (“VIEs”).Accounting Standards Codification (“ASC”) Topic 810, Consolidation broadly defines a VIE as an entity in which either (i) the equity investors as agroup, if any, lack the power through voting or similar rights to direct the activities of such entity that most significantly impact such entity’s Table of ContentsNOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS, cont. disposition of all or a portion of an interest held by the primary beneficiary, or changes in facts and circumstances that impact the power to direct For property holding entities not determined to be VIEs, the Company consolidates such entities in which it owns 100% of the equity or has acontrolling financial interest evidenced by ownership of a majority voting interest. All intercompany balances and transactions are eliminated inconsolidation. For an entity in which the Company owns less than 100% of the equity interest, the Company consolidates the entity if it has the direct The OP is 98.8% owned by the Company. Other holders of OP Units are considered to be non-controlling interest holders in the OP and theirownership interests are reflected as equity in the accompanying Condensed Consolidated Balance Sheets. Further, a portion of the earnings and lossesof the OP are allocated to non-controlling interest holders based on their respective ownership percentages. Upon conversion of OP Units to commonstock, any difference between the fair value of the common stock issued and the carrying value of the OP Units converted to common stock is As of March31, 2026 and December31, 2025, the Company had two consolidated VIEs, in addition to the OP, consisting of joint ventureinvest