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## H&R REAL ESTATE INVESTMENT TRUST H&R FINANCE TRUST 

Notes to Combined Financial Statements  (In thousands of dollars, except unit and per unit amounts) 

Years ended December 31, 2010 and 2009 

## 24. Assets held for sale and discontinued operations: 

There are currently no properties held for sale as at December 31, 2010 (2009 - one industrial and one office property). 

The following table sets forth the balance sheets associated with income properties classified as discontinued operations: 

<img src='content_image/164227.jpg'>

