Article: Malan Realty Investors Announces Value of Net Assets in Liquidation At Year-End 2002.

Malan Realty Investors, Inc. , a self-administered real estate investment trust (REIT), today announced that net assets in liquidation decreased by $5.2 million to $26.4 million during the fourth quarter ended December, 31, 2002.

As a result of the approval of a plan of complete liquidation by its shareholders in August 2002, Malan Realty Investors adopted the liquidation basis of accounting for all periods beginning after September 30, 2002. On September 30, 2002, in accordance with the liquidation basis of accounting, assets were adjusted to estimated net realizable value, and liabilities were adjusted to estimated settlement amounts, including estimated costs ...

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