Investor Relations

Press Release

Equity Residential Reports 2009 Results

Company Release - 2/3/2010

Provides Outlook for 2010 Performance

CHICAGO--(BUSINESS WIRE)-- Equity Residential (NYSE: EQR) today reported results for the quarter and year ended December 31, 2009. All per share results are reported on a fully-diluted basis.

"2009 was a difficult year for our national economy, the apartment business and for Equity Residential," said David J. Neithercut, Equity Residential's President and CEO. "However, despite the highest unemployment levels in recent history, our same store revenues were down only 2.9% for the year, which is a credit to our people, our properties and our platform. We are excited about our prospects as fundamentals improve in the year ahead."

Fourth Quarter 2009

For the fourth quarter of 2009, the company reported earnings of $0.15 per share compared to a loss of $0.15 per share in the fourth quarter of 2008. The difference is primarily due to the fourth quarter 2008 impairment charge on various land parcels of $116.4 million, or $0.40 per share, partially offset by the $18.5 million, or $0.06 per share, debt extinguishment gain in the same period and the previously announced charges of approximately $24.9 million, or $0.09 per share, in the fourth quarter of 2009 related to the tender offers for certain of the company's notes.

FFO (funds from operations) for the quarter ended December 31, 2009 was $0.43 per share compared to $0.27 per share in the same period of 2008. Excluding the tender offer related charge, the company's fourth quarter 2009 FFO was $0.52 per share.

Excluding the one-time items discussed above, the difference between the company's fourth quarter 2009 FFO of $0.52 per share and the fourth quarter 2008 FFO of $0.61 per share is primarily due to the negative impact of:

    --  approximately $0.06 per share from lower net operating income (NOI) from
        the company's same store portfolio; and
    --  approximately $0.04 per share from dilution from the company's 2008 and
        2009 transaction activity, partially offset by the positive impact of
        NOI from lease-up activity.

Year Ended December 31, 2009

For the year ended December 31, 2009, the company reported earnings of $1.27 per share compared to $1.46 per share for 2008.

FFO for the year ended December 31, 2009 was $2.12 per share compared to $2.13 per share in the same period of 2008.

Same Store Results

On a same store fourth quarter to fourth quarter comparison, which includes 117,683 apartment units, revenues decreased 4.7%, expenses decreased 1.9% and NOI decreased 6.3%. The decrease in same store revenues was primarily driven by a 4.5% decrease in average rental rates. The decrease in same store expenses was primarily driven by decreases in real estate taxes and payroll.

On a same store year over year comparison, which includes 113,598 apartment units, revenues decreased 2.9%, expenses decreased 0.1% and NOI decreased 4.6%. The decrease in same store revenues was due to a 2.2% decrease in average rental rates and a 0.7% decrease in average occupancy to 93.8%.

Acquisitions/Dispositions

During the fourth quarter and for the full year 2009, the company acquired two properties, consisting of 566 units, for an aggregate purchase price of $145.0 million at a weighted average capitalization (cap) rate of 5.9%, as well as a long-term leasehold interest in a land parcel located in Manhattan for a purchase price of $11.5 million.

Since the end of 2009, the company acquired five properties, consisting of 1,174 units, for an aggregate purchase price of $495.6 million at a weighted average cap rate of 5.7%. This includes the acquisition of the two properties located in Manhattan which was previously announced on February 1, 2010.

"We have been very patient for the last several years, waiting for the right opportunities to acquire assets and grow our portfolio in core markets," said Mr. Neithercut. "We have recently been presented with such opportunities and are delighted to have acquired several extremely well located, premier assets at significant discounts to replacement cost. Our access to capital and our ability to execute large, complex transactions will be competitive advantages in 2010."

During the fourth quarter of 2009, the company sold seven consolidated properties, consisting of 2,236 apartment units, for an aggregate sale price of $170.7 million at a weighted average cap rate of 7.8% generating an unlevered internal rate of return (IRR) of 10.6%.

During 2009, the company sold 54 consolidated properties, consisting of 11,055 apartment units, for an aggregate sale price of $905.2 million at a weighted average cap rate of 7.6% generating an unlevered IRR of 9.9%.

Debt Tender Offer Results

During the fourth quarter of 2009, the company purchased approximately $344.3 million of certain of its non-exchangeable and exchangeable notes in a debt tender offer. The aggregate consideration for the notes accepted for purchase was approximately $366.2 million. These purchases are described in more detail in the supplemental information on page 17 of this press release.

At-The-Market (ATM) Share Offering Program

During the fourth quarter of 2009, the company issued approximately 3.5 million common shares at an average price of $35.38 per share for total consideration of approximately $123.7 million. In addition, during the first quarter of 2010, the company has issued approximately 1.1 million common shares at an average price of $33.87 per share for total consideration of approximately $35.8 million. Cumulative to date, the company has issued approximately 4.6 million common shares at an average price of $35.03 per share for total consideration of approximately $159.5 million under this program.

First Quarter and Full Year 2010 Guidance

The company has established an FFO guidance range of $0.48 to $0.52 per share for the first quarter of 2010. The difference between the company's fourth-quarter 2009 FFO of $0.52 per share, excluding the tender offer related charge, and the midpoint of the first quarter 2010 FFO guidance range is primarily the result of the following:

    --  the negative impact from lower same store NOI of approximately $0.03 per
        share sequentially from the fourth quarter to the first quarter; and
    --  the positive impact of lower interest expense of approximately $0.01 per
        share.

The company has established an FFO guidance range of $1.95 to $2.15 per share for the full year 2010. The assumptions underlying this guidance can be found on page 25 of this release. The difference between the company's full-year 2009 FFO of $2.21 per share, excluding the tender offer related charge, and the midpoint of the company's guidance range for full year 2010 FFO is primarily the result of:

    --  the negative impact of lower same store NOI of approximately $0.16 per
        share year over year;
    --  the negative impact of net dilution from 2009 and 2010 transaction
        activity of approximately $0.11 per share;
    --  the positive impact of approximately $0.09 per share from the lease up
        of development properties; and
    --  the positive impact of approximately $0.03 per share from lower interest
        expense.

First Quarter 2010 Conference Call

Equity Residential expects to announce first quarter 2010 results on Wednesday, April 28, 2010 and host a conference call to discuss those results at 10:00 a.m. CT on Thursday, April 29, 2010.

Equity Residential is an S&P 500 company focused on the acquisition, development and management of high quality apartment properties in top U.S. growth markets. Equity Residential owns or has investments in 495 properties located in 23 states and the District of Columbia, consisting of 137,007 apartment units. For more information on Equity Residential, please visit our website at www.equityresidential.com.

Forward-Looking Statements

In addition to historical information, this press release contains forward-looking statements and information within the meaning of the federal securities laws. These statements are based on current expectations, estimates, projections and assumptions made by management. While Equity Residential's management believes the assumptions underlying its forward-looking statements are reasonable, such information is inherently subject to uncertainties and may involve certain risks, including, without limitation, changes in general market conditions, including the rate of job growth and cost of labor and construction material, the level of new multifamily construction and development, competition and local government regulation. Other risks and uncertainties are described under the heading "Risk Factors" in our Annual Report on Form 10-K and subsequent periodic reports filed with the Securities and Exchange Commission (SEC) and available on our website, www.equityresidential.com. Many of these uncertainties and risks are difficult to predict and beyond management's control. Forward-looking statements are not guarantees of future performance, results or events. Equity Residential assumes no obligation to update or supplement forward-looking statements that become untrue because of subsequent events.

A live web cast of the company's conference call discussing these results and outlook for 2010 will take place tomorrow, Thursday, February 4, at 10:00 a.m. Central. Please visit the Investor Information section of the company's web site at www.equityresidential.com for the link. A replay of the web cast will be available for two weeks at this site.

Equity Residential

Consolidated Statements of Operations

(Amounts in thousands except per share data)

(Unaudited)

                        Year Ended December 31,       Quarter Ended December 31,

                        2009           2008           2009         2008

REVENUES

Rental income           $ 1,933,365    $ 1,964,954    $ 480,569    $ 497,801

Fee and asset           10,346         10,715         2,418        3,318
management

Total revenues          1,943,711      1,975,669      482,987      501,119

EXPENSES

Property and            487,216        508,048        118,542      124,363
maintenance

Real estate taxes and   215,250        203,582        55,190       52,010
insurance

Property management     71,938         77,063         15,481       17,476

Fee and asset           7,519          7,981          1,603        1,827
management

Depreciation            582,280        559,468        148,383      146,718

General and             38,994         44,951         8,518        10,911
administrative

Impairment              11,124         116,418        -            116,418

Total expenses          1,414,321      1,517,511      347,717      469,723

Operating income        529,390        458,158        135,270      31,396

Interest and other      16,684         33,515         830          22,477
income

Other expenses          (6,487      )  (5,760      )  (4,259    )  (2,874    )

Interest:

Expense incurred, net   (503,828    )  (489,513    )  (143,331  )  (129,099  )

Amortization of
deferred financing      (12,794     )  (9,684      )  (3,477    )  (2,946    )
costs

Income (loss) before
income and other
taxes, (loss)

from investments in
unconsolidated
entities, net

gain on sales of
unconsolidated
entities and land

parcels and
discontinued            22,965         (13,284     )  (14,967   )  (81,046   )
operations

Income and other tax    (2,808      )  (5,284      )  38           653
(expense) benefit

(Loss) from
investments in          (2,815      )  (107        )  (443      )  (167      )
unconsolidated
entities

Net gain on sales of
unconsolidated          10,689         2,876          3,971        2,876
entities

Net gain on sales of    -              2,976          -            -
land parcels

Income (loss) from      28,031         (12,823     )  (11,401   )  (77,684   )
continuing operations

Discontinued            353,998        449,236        58,712       39,451
operations, net

Net income (loss)       382,029        436,413        47,311       (38,233   )

Net (income) loss
attributable to
Noncontrolling
Interests:

Operating Partnership   (20,305     )  (26,126     )  (2,186    )  2,496

Preference Interests    (9          )  (15         )  -            (4        )
and Units

Partially Owned         558            (2,650      )  167          (885      )
Properties

Net income (loss)
attributable to         362,273        407,622        45,292       (36,626   )
controlling interests

Preferred               (14,479     )  (14,507     )  (3,620    )  (3,620    )
distributions

Net income (loss)
available to Common     $ 347,794      $ 393,115      $ 41,672     $ (40,246 )
Shares

Earnings per share -
basic:

Income (loss) from
continuing operations   $ 0.05         $ (0.10     )  $ (0.05   )  $ (0.29   )
available to Common
Shares

Net income (loss)
available to Common     $ 1.27         $ 1.46         $ 0.15       $ (0.15   )
Shares

Weighted average
Common Shares           273,609        270,012        275,519      271,293
outstanding

Earnings per share -
diluted:

Income (loss) from
continuing operations   $ 0.05         $ (0.10     )  $ (0.05   )  $ (0.29   )
available to Common
Shares

Net income (loss)
available to Common     $ 1.27         $ 1.46         $ 0.15       $ (0.15   )
Shares

Weighted average
Common Shares           290,105        270,012        275,519      271,293
outstanding

Distributions declared
per Common Share        $ 1.64         $ 1.93         $ 0.3375     $ 0.4825
outstanding



Equity Residential

Consolidated Statements of Funds From Operations

(Amounts in thousands except per share data)

(Unaudited)

                            Year Ended December 31,   Quarter Ended December 31,

                            2009 (3)     2008 (3)     2009 (3)     2008 (3)

Net income (loss)           $ 382,029    $ 436,413    $ 47,311     $ (38,233 )

Adjustments:

 Net (income) loss
 attributable to
 Noncontrolling Interests:

  Preference Interests and  (9        )  (15       )  -            (4        )
  Units

  Partially Owned           558          (2,650    )  167          (885      )
  Properties

 Depreciation               582,280      559,468      148,383      146,718

 Depreciation - Non-real    (7,355    )  (8,269    )  (1,786    )  (2,212    )
 estate additions

 Depreciation - Partially
 Owned and Unconsolidated   759          4,157        103          1,054
 Properties

 Net (gain) on sales of     (10,689   )  (2,876    )  (3,971    )  (2,876    )
 unconsolidated entities

 Discontinued operations:

  Depreciation              18,095       43,440       505          8,254

  Net (gain) on sales of    (335,299  )  (392,857  )  (60,366   )  (27,805   )
  discontinued operations

  Net incremental (loss)
  gain on sales of          (385      )  (3,932    )  65           (1,289    )
  condominium units

FFO (1) (2)                 629,984      632,879      130,411      82,722

Preferred distributions     (14,479   )  (14,507   )  (3,620    )  (3,620    )

FFO available to Common
Shares and Units - basic    $ 615,505    $ 618,372    $ 126,791    $ 79,102
(1) (2)

FFO available to Common
Shares and Units - diluted  $ 616,128    $ 619,020    $ 126,945    $ 79,102
(1) (2)

FFO per share and Unit -    $ 2.13       $ 2.15       $ 0.44       $ 0.27
basic

FFO per share and Unit -    $ 2.12       $ 2.13       $ 0.43       $ 0.27
diluted

Weighted average Common
Shares and

 Units outstanding - basic  289,167      287,630      289,693      288,251

Weighted average Common
Shares and

 Units outstanding -        290,508      290,479      291,984      289,511
 diluted



     The National Association of Real Estate Investment Trusts ("NAREIT")
     defines funds from operations ("FFO") (April 2002 White Paper) as net
     income (computed in accordance with accounting principles generally
     accepted in the United States ("GAAP")), excluding gains (or losses) from
     sales of depreciable property, plus depreciation and amortization, and
     after adjustments for unconsolidated partnerships and joint ventures.
     Adjustments for unconsolidated partnerships and joint ventures will be
     calculated to reflect funds from operations on the same basis. The April
     2002 White Paper states that gain or loss on sales of property is excluded
     from FFO for previously depreciated operating properties only. Once the
(1)  Company commences the conversion of units to condominiums, it
     simultaneously discontinues depreciation of such property. FFO available to
     Common Shares and Units is calculated on a basis consistent with net income
     available to Common Shares and reflects adjustments to net income for
     preferred distributions and premiums on redemption of preferred shares in
     accordance with accounting principles generally accepted in the United
     States. The equity positions of various individuals and entities that
     contributed their properties to the Operating Partnership in exchange for
     OP Units are collectively referred to as the "Noncontrolling Interests -
     Operating Partnership". Subject to certain restrictions, the Noncontrolling
     Interests - Operating Partnership may exchange their OP Units for EQR
     Common Shares on a one-for-one basis.

     The Company believes that FFO and FFO available to Common Shares and Units
     are helpful to investors as supplemental measures of the operating
     performance of a real estate company, because they are recognized measures
     of performance by the real estate industry and by excluding gains or losses
     related to dispositions of depreciable property and excluding real estate
     depreciation (which can vary among owners of identical assets in similar
     condition based on historical cost accounting and useful life estimates),
     FFO and FFO available to Common Shares and Units can help compare the
     operating performance of a company's real estate between periods or as
(2)  compared to different companies. FFO and FFO available to Common Shares and
     Units do not represent net income, net income available to Common Shares or
     net cash flows from operating activities in accordance with GAAP.
     Therefore, FFO and FFO available to Common Shares and Units should not be
     exclusively considered as alternatives to net income, net income available
     to Common Shares or net cash flows from operating activities as determined
     by GAAP or as a measure of liquidity. The Company's calculation of FFO and
     FFO available to Common Shares and Units may differ from other real estate
     companies due to, among other items, variations in cost capitalization
     policies for capital expenditures and, accordingly, may not be comparable
     to such other real estate companies.

     Effective January 1, 2009, companies are required to retrospectively
     expense certain implied costs of the option value related to convertible
     debt. As a result, net income, FFO and FFO available to Common Shares and
(3)  Units - basic and diluted have all been reduced by approximately $10.6
     million and $13.3 million for the years ended December 31, 2009 and 2008,
     respectively, and by approximately $3.4 million and $5.7 million for the
     quarters ended December 31, 2009 and 2008, respectively.



Equity Residential

Consolidated Balance Sheets

(Amounts in thousands except for share amounts)

(Unaudited)

                                                  December 31,    December 31,

                                                  2009            2008

ASSETS

Investment in real estate

 Land                                             $ 3,650,324     $ 3,671,299

 Depreciable property                             13,893,521      13,908,594

 Projects under development                       668,979         855,473

 Land held for development                        252,320         254,873

Investment in real estate                         18,465,144      18,690,239

 Accumulated depreciation                         (3,877,564   )  (3,561,300   )

Investment in real estate, net                    14,587,580      15,128,939

Cash and cash equivalents                         193,288         890,794

Investments in unconsolidated entities            6,995           5,795

Deposits - restricted                             352,008         152,732

Escrow deposits - mortgage                        17,292          19,729

Deferred financing costs, net                     46,396          53,817

Other assets                                      213,956         283,304

   Total assets                                   $ 15,417,515    $ 16,535,110

LIABILITIES AND EQUITY

Liabilities:

 Mortgage notes payable                           $ 4,783,446     $ 5,036,930

 Notes, net                                       4,609,124       5,447,012

 Lines of credit                                  -               -

 Accounts payable and accrued expenses            58,537          108,463

 Accrued interest payable                         101,849         113,846

 Other liabilities                                272,236         289,562

 Security deposits                                59,264          64,355

 Distributions payable                            100,266         141,843

   Total liabilities                              9,984,722       11,202,011

Commitments and contingencies

Redeemable Noncontrolling Interests - Operating   258,280         264,394
Partnership

Equity:

 Shareholders' equity:

  Preferred Shares of beneficial interest, $0.01
  par value;

   100,000,000 shares authorized; 1,950,925

   shares issued and outstanding as of December

   31, 2009 and 1,951,475 shares issued and

   outstanding as of December 31, 2008            208,773         208,786

  Common Shares of beneficial interest, $0.01
  par value;

   1,000,000,000 shares authorized; 279,959,048

   shares issued and outstanding as of December

   31, 2009 and 272,786,760 shares issued and

   outstanding as of December 31, 2008            2,800           2,728

  Paid in capital                                 4,477,426       4,273,489

  Retained earnings                               353,659         456,152

  Accumulated other comprehensive income (loss)   4,681           (35,799      )

   Total shareholders' equity                     5,047,339       4,905,356

 Noncontrolling Interests:

  Operating Partnership                           116,120         137,645

  Preference Interests and Units                  -               184

  Partially Owned Properties                      11,054          25,520

   Total Noncontrolling Interests                 127,174         163,349

   Total equity                                   5,174,513       5,068,705

   Total liabilities and equity                   $ 15,417,515    $ 16,535,110



Equity Residential

Portfolio Summary

As of December 31, 2009

                                                            % of 2010   Average

                                               % of         Stabilized  Rental

    Markets               Properties  Units    Total Units  NOI         Rate (1)

1   DC Northern Virginia  27          9,107    6.6   %      10.1  %     $ 1,643

2   New York Metro Area   23          6,410    4.7   %      9.5   %     2,493

3   South Florida         39          13,013   9.5   %      9.2   %     1,262

4   Boston                36          6,503    4.7   %      8.4   %     2,057

5   Los Angeles           36          7,463    5.4   %      7.9   %     1,666

6   Seattle/Tacoma        47          10,645   7.8   %      6.6   %     1,234

7   San Francisco Bay     33          6,239    4.6   %      5.7   %     1,611
    Area

8   Phoenix               41          11,769   8.6   %      5.2   %     840

9   San Diego             14          4,491    3.3   %      5.0   %     1,610

10  Denver                23          7,963    5.8   %      4.9   %     1,002

11  Suburban Maryland     22          6,088    4.4   %      4.8   %     1,283

12  Orlando               26          8,042    5.9   %      4.4   %     968

13  Inland Empire, CA     14          4,519    3.3   %      3.6   %     1,301

14  Orange County, CA     10          3,307    2.4   %      3.3   %     1,482

15  Atlanta               23          7,157    5.2   %      3.1   %     904

16  New England           19          3,477    2.5   %      2.0   %     1,120
    (excluding Boston)

17  Jacksonville          12          3,951    2.9   %      1.8   %     851

18  Portland, OR          10          3,417    2.5   %      1.6   %     924

19  Tampa                 9           2,878    2.1   %      1.2   %     893

20  Raleigh/Durham        6           1,584    1.2   %      0.6   %     734

    Top 20 Total          470         128,023  93.4  %      98.9  %     1,316

21  Central Valley, CA    5           804      0.6   %      0.4   %     984

22  Dallas/Ft. Worth      4           843      0.6   %      0.1   %     722

23  Other EQR             12          2,739    2.0   %      0.6   %     873

    Total                 491         132,409  96.6  %      100.0 %     1,301

    Condominium           2           3        -            -           -
    Conversion

    Military Housing      2           4,595    3.4   %      -           -

    Grand Total           495         137,007  100.0 %      100.0 %     $ 1,301

(1) Average rental rate is defined as total rental revenues divided by the
weighted average occupied units for the month of December 2009.



Equity Residential

Portfolio as of December 31, 2009

                                      Properties  Units

   Wholly Owned Properties            432         118,796

   Partially Owned Properties:

    Consolidated                      27          5,530

    Unconsolidated                    34          8,086

   Military Housing                   2           4,595

                                      495         137,007

Portfolio Rollforward Q4 2009

($ in thousands)

                                                  Purchase/

                          Properties  Units       (Sale) Price  Cap Rate

    9/30/2009             501         138,887

Acquisitions:

 Rental Properties        2           566         $ 145,036     5.9 %

 Land Parcel (one)        -           -           $ 11,500

Dispositions:

 Rental Properties:

  Consolidated            (7  )       (2,236  )   $ (170,710 )  7.8 %

  Unconsolidated (1)      (3  )       (702    )   $ (38,318  )  7.5 %

 Condominium Conversion   -           (12     )   $ (2,235   )
 Properties

Completed Developments    2           504

    12/31/2009            495         137,007

Portfolio Rollforward 2009

($ in thousands)

                                                  Purchase/

                          Properties  Units       (Sale) Price  Cap Rate

    12/31/2008            548         147,244

Acquisitions:

 Rental Properties (2)    2           566         $ 145,036     5.9 %

 Land Parcel (one)        -           -           $ 11,500

Dispositions:

 Rental Properties:

  Consolidated            (54 )       (11,055 )   $ (905,219 )  7.6 %

  Unconsolidated (1) (2)  (6  )       (1,434  )   $ (96,018  )  7.5 %

 Condominium Conversion   (1  )       (62     )   $ (12,021  )
 Properties

Completed Developments    6           1,866

Configuration Changes     -           (118    )

    12/31/2009            495         137,007



(1)  EQR owned a 25% interest in these unconsolidated rental properties. Sale
     price listed is the gross sale price.

     Both the acquisition and disposition amounts do not include the Company's
(2)  buyout of its partner's interest in one previously unconsolidated property.
     See the Partially Owned Entities schedule for additional discussion.



Equity Residential

Fourth Quarter 2009 vs. Fourth Quarter 2008

Same Store Results/Statistics

$ in thousands (except for Average Rental Rate) - 117,683 Same Store Units

             Results                                 Statistics

                                                     Average

                                                     Rental

Description  Revenues      Expenses    NOI (1)       Rate (2)  Occupancy  Turnover

Q4 2009      $ 440,421     $           $ 278,189     $         94.0 %     14.1 %
                           162,232                   1,329

Q4 2008      $ 462,183     $           $ 296,780     $         94.2 %     15.4 %
                           165,403                   1,392

Change       $ (21,762 )   $       )   $ (18,591 )   $ (63 )   (0.2 %)    (1.3 %)
                           (3,171

Change       (4.7      %)  (1.9    %)  (6.3      %)  (4.5  %)

Fourth Quarter 2009 vs. Third Quarter 2009

Same Store Results/Statistics

$ in thousands (except for Average Rental Rate) - 119,870 Same Store Units

             Results                                 Statistics

                                                     Average

                                                     Rental

Description  Revenues      Expenses    NOI (1)       Rate (2)  Occupancy  Turnover

Q4 2009      $ 450,182     $           $ 283,381     $         94.0 %     14.1 %
                           166,801                   1,334

Q3 2009      $ 456,243     $           $ 283,189     $         93.7 %     18.4 %
                           173,054                   1,356

Change       $ (6,061  )   $       )   $ 192         $ (22 )   0.3  %     (4.3 %)
                           (6,253

Change       (1.3      %)  (3.6    %)  0.1       %   (1.6  %)

2009 vs. 2008

Same Store Results/Statistics

$ in thousands (except for Average Rental Rate) - 113,598 Same Store Units

             Results                                 Statistics

                                                     Average

                                                     Rental

Description  Revenues      Expenses    NOI (1)       Rate (2)  Occupancy  Turnover

2009         $             $           $             $         93.8 %     61.0 %
             1,725,774     644,294     1,081,480     1,352

2008         $             $           $             $         94.5 %     63.7 %
             1,778,183     645,123     1,133,060     1,383

Change       $ (52,409 )   $ (829  )   $ (51,580 )   $ (31 )   (0.7 %)    (2.7 %)

Change       (2.9      %)  (0.1    %)  (4.6      %)  (2.2  %)



     The Company's primary financial measure for evaluating each of its
     apartment communities is net operating income ("NOI"). NOI represents
     rental income less property and maintenance expense, real estate tax and
(1)  insurance expense, and property management expense. The Company believes
     that NOI is helpful to investors as a supplemental measure of the operating
     performance of a real estate company because it is a direct measure of the
     actual operating results of the Company's apartment communities.

(2)  Average rental rate is defined as total rental revenues divided by the
     weighted average occupied units for the period.



Equity Residential

Fourth Quarter 2009 vs. Fourth Quarter 2008

Same Store Results/Statistics by Market

                                                           Increase (Decrease) from Prior Year's Quarter

                              Q4 2009  Q4 2009  Q4 2009

                              % of     Average  Weighted                                 Average

                              Actual   Rental   Average                                  Rental

     Markets         Units    NOI      Rate     Occupancy  Revenues  Expenses  NOI       Rate     Occupancy
                                       (1)      %                                        (1)

1    New York Metro  6,247    9.9   %  $ 2,534  95.7 %     (8.7  %)  2.0  %    (14.5 %)  (8.5 %)  (0.3 %)
     Area

2    DC Northern     8,781    9.9   %  1,629    94.5 %     (2.0  %)  (1.0 %)   (2.5  %)  (1.6 %)  (0.4 %)
     Virginia

3    South Florida   12,465   9.7   %  1,269    93.5 %     (1.4  %)  (7.2 %)   2.7   %   (2.0 %)  0.6  %

4    Los Angeles     7,064    7.8   %  1,682    94.3 %     (6.2  %)  1.5  %    (9.9  %)  (6.4 %)  0.3  %

5    Boston          5,609    7.2   %  1,949    95.4 %     1.4   %   (1.4 %)   3.0   %   0.9  %   0.5  %

6    Seattle/Tacoma  8,115    6.4   %  1,303    90.9 %     (11.7 %)  0.5  %    (17.9 %)  (8.5 %)  (3.3 %)

7    San Francisco   5,708    6.3   %  1,646    94.3 %     (7.1  %)  (2.0 %)   (9.5  %)  (6.2 %)  (0.9 %)
     Bay Area

8    Phoenix         10,647   5.4   %  843      92.5 %     (8.3  %)  (3.4 %)   (11.2 %)  (7.0 %)  (1.3 %)

9    San Diego       4,491    5.1   %  1,625    95.2 %     (0.9  %)  (4.9 %)   1.1   %   (3.1 %)  2.1  %

10   Denver          7,416    4.9   %  1,006    94.0 %     (3.8  %)  2.7  %    (6.9  %)  (3.9 %)  0.0  %

11   Orlando         7,525    4.6   %  960      94.0 %     (5.3  %)  (5.9 %)   (5.0  %)  (5.9 %)  0.6  %

12   Suburban        4,823    3.7   %  1,193    94.3 %     2.0   %   (2.0 %)   4.5   %   0.5  %   1.4  %
     Maryland

13   Inland Empire,  4,219    3.7   %  1,309    94.8 %     (5.2  %)  (2.8 %)   (6.4  %)  (5.4 %)  0.2  %
     CA

14   Atlanta         5,979    3.5   %  955      95.0 %     (6.0  %)  (5.5 %)   (6.3  %)  (6.3 %)  0.4  %

15   Orange County,  3,175    3.3   %  1,512    94.6 %     (7.2  %)  0.7  %    (10.6 %)  (6.4 %)  (0.8 %)
     CA

     New England
16   (excluding      3,477    2.1   %  1,121    94.0 %     (1.4  %)  (0.2 %)   (2.4  %)  (1.3 %)  (0.1 %)
     Boston)

17   Jacksonville    3,711    2.0   %  867      93.5 %     (2.8  %)  (7.1 %)   0.2   %   (3.1 %)  0.4  %

18   Portland, OR    3,113    1.8   %  955      94.6 %     (5.2  %)  3.3  %    (10.2 %)  (4.1 %)  (1.0 %)

19   Tampa           2,318    1.3   %  932      94.0 %     (1.6  %)  (5.5 %)   1.3   %   (1.9 %)  0.2  %

20   Raleigh/Durham  1,368    0.6   %  754      95.0 %     (4.6  %)  (2.0 %)   (6.4  %)  (5.1 %)  0.4  %

     Top 20 Markets  116,251  99.2  %  1,334    94.0 %     (4.7  %)  (1.9 %)   (6.2  %)  (4.5 %)  (0.2 %)

     All Other       1,432    0.8   %  935      94.6 %     (5.2  %)  1.3  %    (9.1  %)  (5.6 %)  0.5  %
     Markets

     Total           117,683  100.0 %  $ 1,329  94.0 %     (4.7  %)  (1.9 %)   (6.3  %)  (4.5 %)  (0.2 %)

(1) Average rental rate is defined as total rental revenues divided by the weighted average occupied units
    for the period.



Equity Residential

Fourth Quarter 2009 vs. Third Quarter 2009

Same Store Results/Statistics by Market

                                                           Increase (Decrease) from Prior Quarter

                              Q4 2009  Q4 2009  Q4 2009

                              % of     Average  Weighted                                Average

                              Actual   Rental   Average                                 Rental

     Markets         Units    NOI      Rate     Occupancy  Revenues  Expenses  NOI      Rate     Occupancy
                                       (1)      %                                       (1)

1    New York Metro  6,247    9.7   %  $ 2,534  95.7 %     (2.2 %)   (0.8 %)   (3.0 %)  (2.4 %)  0.3  %
     Area

2    DC Northern     8,781    9.7   %  1,629    94.5 %     (1.3 %)   (2.3 %)   (0.8 %)  (0.8 %)  (0.5 %)
     Virginia

3    South Florida   12,465   9.6   %  1,269    93.5 %     (0.5 %)   (9.1 %)   5.9  %   (1.0 %)  0.5  %

4    Boston          6,021    7.7   %  2,012    95.3 %     0.9  %    1.0  %    0.8  %   1.2  %   (0.3 %)

5    Los Angeles     7,191    7.7   %  1,684    94.2 %     (1.0 %)   (0.5 %)   (1.3 %)  (1.9 %)  0.9  %

6    San Francisco   6,075    6.6   %  1,639    94.2 %     (1.5 %)   (8.3 %)   2.4  %   (2.6 %)  1.1  %
     Bay Area

7    Seattle/Tacoma  8,540    6.5   %  1,298    91.1 %     (4.0 %)   (3.8 %)   (4.2 %)  (3.9 %)  (0.1 %)

8    Phoenix         10,647   5.2   %  843      92.5 %     (0.9 %)   (7.0 %)   3.7  %   (2.3 %)  1.3  %

9    Denver          7,755    5.1   %  1,017    94.0 %     (1.4 %)   (5.0 %)   0.5  %   (1.2 %)  (0.2 %)

10   San Diego       4,491    5.0   %  1,625    95.2 %     (0.3 %)   (0.7 %)   (0.2 %)  (0.9 %)  0.5  %

11   Orlando         8,042    4.8   %  969      94.0 %     (2.2 %)   (7.7 %)   1.5  %   (2.3 %)  0.1  %

12   Suburban        4,823    3.6   %  1,193    94.3 %     (0.3 %)   2.1  %    (1.7 %)  0.3  %   (0.5 %)
     Maryland

13   Inland Empire,  4,219    3.6   %  1,309    94.8 %     (1.6 %)   (1.0 %)   (1.9 %)  (1.7 %)  0.1  %
     CA

14   Atlanta         5,979    3.4   %  955      95.0 %     (2.0 %)   (9.5 %)   4.0  %   (2.3 %)  0.3  %

15   Orange County,  3,175    3.2   %  1,512    94.6 %     (2.1 %)   0.2  %    (3.2 %)  (2.8 %)  0.7  %
     CA

     New England
16   (excluding      3,477    2.1   %  1,121    94.0 %     (0.4 %)   (0.5 %)   (0.2 %)  (0.2 %)  (0.2 %)
     Boston)

17   Jacksonville    3,711    2.0   %  867      93.5 %     (1.9 %)   (2.6 %)   (1.5 %)  (1.8 %)  (0.1 %)

18   Portland, OR    3,113    1.8   %  955      94.6 %     (2.4 %)   (1.2 %)   (3.2 %)  (3.3 %)  0.9  %

19   Tampa           2,318    1.3   %  932      94.0 %     (0.6 %)   (1.6 %)   0.0  %   (0.6 %)  (0.1 %)

20   Raleigh/Durham  1,368    0.6   %  754      95.0 %     1.1  %    (4.9 %)   5.8  %   (1.3 %)  2.2  %

     Top 20 Markets  118,438  99.2  %  1,338    94.0 %     (1.3 %)   (3.7 %)   0.1  %   (1.6 %)  0.3  %

     All Other       1,432    0.8   %  935      94.6 %     (1.3 %)   1.2  %    (2.8 %)  (0.9 %)  (0.4 %)
     Markets

     Total           119,870  100.0 %  $ 1,334  94.0 %     (1.3 %)   (3.6 %)   0.1  %   (1.6 %)  0.3  %

(1) Average rental rate is defined as total rental revenues divided by the weighted average occupied units
    for the period.



Equity Residential

2009 vs. 2008

Same Store Results/Statistics by Market

                                                           Increase (Decrease) from Prior Year

                              2009     2009     2009

                              % of     Average  Weighted                                 Average

                              Actual   Rental   Average                                  Rental

     Markets         Units    NOI      Rate     Occupancy  Revenues  Expenses  NOI       Rate     Occupancy
                                       (1)      %                                        (1)

1    New York Metro  6,247    10.6  %  $ 2,631  94.9 %     (4.8 %)   3.9  %    (9.5  %)  (4.7 %)  (0.1 %)
     Area

2    South Florida   11,761   9.1   %  1,278    93.3 %     (2.1 %)   (0.5 %)   (3.2  %)  (1.9 %)  (0.2 %)

3    DC Northern     7,661    8.9   %  1,652    94.6 %     (1.2 %)   1.0  %    (2.3  %)  (0.3 %)  (1.0 %)
     Virginia

4    Los Angeles     6,485    7.7   %  1,709    93.5 %     (3.8 %)   (1.7 %)   (4.8  %)  (3.1 %)  (0.6 %)

5    Boston          5,609    7.2   %  1,933    95.1 %     1.1  %    (1.4 %)   2.7   %   1.7  %   (0.6 %)

6    Seattle/Tacoma  8,115    7.0   %  1,355    92.0 %     (6.0 %)   1.2  %    (9.9  %)  (3.4 %)  (2.5 %)

7    San Francisco   5,708    6.6   %  1,700    93.6 %     (2.7 %)   (0.4 %)   (3.9  %)  (0.7 %)  (1.9 %)
     Bay Area

8    Phoenix         10,239   5.4   %  865      92.6 %     (7.5 %)   (0.7 %)   (11.6 %)  (6.0 %)  (1.5 %)

9    Denver          7,416    5.2   %  1,018    93.9 %     (1.8 %)   (0.4 %)   (2.5  %)  (1.0 %)  (0.8 %)

10   San Diego       4,491    5.2   %  1,640    94.3 %     (0.1 %)   (2.4 %)   1.0   %   (0.4 %)  0.3  %

11   Orlando         7,525    4.6   %  986      93.4 %     (4.7 %)   (2.4 %)   (6.2  %)  (4.5 %)  (0.2 %)

12   Inland Empire,  4,219    3.9   %  1,333    94.5 %     (2.6 %)   (2.6 %)   (2.6  %)  (3.1 %)  0.5  %
     CA

13   Orange County,  3,175    3.6   %  1,560    94.1 %     (3.6 %)   (1.2 %)   (4.7  %)  (3.2 %)  (0.5 %)
     CA

14   Atlanta         5,979    3.5   %  989      94.4 %     (3.6 %)   (0.3 %)   (5.9  %)  (3.0 %)  (0.6 %)

15   Suburban        3,549    2.7   %  1,164    94.3 %     1.5  %    1.5  %    1.4   %   1.4  %   0.0  %
     Maryland

     New England
16   (excluding      3,477    2.1   %  1,120    94.1 %     (1.1 %)   2.0  %    (3.8  %)  (0.9 %)  (0.3 %)
     Boston)

17   Jacksonville    3,711    2.0   %  881      93.4 %     (3.5 %)   (3.3 %)   (3.7  %)  (3.4 %)  (0.1 %)

18   Portland, OR    3,113    1.9   %  979      94.2 %     (1.6 %)   1.9  %    (3.8  %)  (0.6 %)  (1.0 %)

19   Tampa           2,318    1.3   %  943      94.1 %     (2.9 %)   (2.3 %)   (3.3  %)  (3.0 %)  0.1  %

20   Raleigh/Durham  1,368    0.6   %  764      94.1 %     (3.1 %)   (0.9 %)   (4.6  %)  (2.1 %)  (1.0 %)

     Top 20 Markets  112,166  99.1  %  1,357    93.8 %     (2.9 %)   (0.1 %)   (4.5  %)  (2.2 %)  (0.7 %)

     All Other       1,432    0.9   %  948      94.5 %     (3.3 %)   0.6  %    (5.6  %)  (3.3 %)  0.0  %
     Markets

     Total           113,598  100.0 %  $ 1,352  93.8 %     (2.9 %)   (0.1 %)   (4.6  %)  (2.2 %)  (0.7 %)

(1) Average rental rate is defined as total rental revenues divided by the weighted average occupied units
    for the period.



Equity Residential

Fourth Quarter 2009 vs. Fourth Quarter 2008

Same Store Operating Expenses

$ in thousands - 117,683 Same Store Units

                                                                     % of Actual

                                                                     Q4 2009

                          Actual     Actual     $           %        Operating

                          Q4 2009    Q4 2008    Change      Change   Expenses

Real estate taxes         $ 43,599   $ 44,684   $ (1,085 )  (2.4 %)  26.9  %

On-site payroll (1)       39,261     40,258     (997     )  (2.5 %)  24.2  %

Utilities (2)             25,162     24,496     666         2.7  %   15.5  %

Repairs and maintenance   23,674     24,270     (596     )  (2.5 %)  14.6  %
(3)

Property management       15,965     17,447     (1,482   )  (8.5 %)  9.8   %
costs (4)

Insurance                 5,658      5,412      246         4.5  %   3.5   %

Leasing and advertising   4,224      3,754      470         12.5 %   2.6   %

Other operating expenses  4,689      5,082      (393     )  (7.7 %)  2.9   %
(5)

Same store operating      $ 162,232  $ 165,403  $ (3,171 )  (1.9 %)  100.0 %
expenses

2009 vs. 2008

Same Store Operating Expenses

$ in thousands - 113,598 Same Store Units

                                                                     % of Actual

                                                                     2009

                          Actual     Actual     $           %        Operating

                          2009       2008       Change      Change   Expenses

Real estate taxes         $ 173,113  $ 171,234  $ 1,879     1.1  %   26.9  %

On-site payroll (1)       155,912    156,601    (689     )  (0.4 %)  24.2  %

Utilities (2)             100,184    99,045     1,139       1.1  %   15.5  %

Repairs and maintenance   94,556     95,142     (586     )  (0.6 %)  14.7  %
(3)

Property management       63,854     67,126     (3,272   )  (4.9 %)  9.9   %
costs (4)

Insurance                 21,689     20,890     799         3.8  %   3.4   %

Leasing and advertising   15,664     15,043     621         4.1  %   2.4   %

Other operating expenses  19,322     20,042     (720     )  (3.6 %)  3.0   %
(5)

Same store operating      $ 644,294  $ 645,123  $ (829   )  (0.1 %)  100.0 %
expenses



     On-site payroll - Includes payroll and related expenses for on-site
(1)  personnel including property managers, leasing consultants and maintenance
     staff.

     Utilities - Represents gross expenses prior to any recoveries under the
(2)  Resident Utility Billing System ("RUBS"). Recoveries are reflected in
     rental income.

     Repairs and maintenance - Includes general maintenance costs, unit turnover
(3)  costs including interior painting, routine landscaping, security,
     exterminating, fire protection, snow removal, elevator, roof and parking
     lot repairs and other miscellaneous building repair costs.

     Property management costs - Includes payroll and related expenses for
     departments, or portions of departments, that directly support on-site
(4)  management. These include such departments as regional and corporate
     property management, property accounting, human resources, training,
     marketing and revenue management, procurement, real estate tax, property
     legal services and information technology.

     Other operating expenses - Includes administrative costs such as office
(5)  supplies, telephone and data charges and association and business licensing
     fees.



Equity Residential

Debt Summary as of December 31, 2009

(Amounts in thousands)

                                                                      Weighted

                                                          Weighted    Average

                                                          Average     Maturities

                                   Amounts    % of Total  Rates (1)   (years)
                                   (1)

Secured                            $          50.9  %     4.89 %      8.9
                                   4,783,446

Unsecured                          4,609,124  49.1  %     5.31 %      4.9

Total                              $          100.0 %     5.11 %      6.9
                                   9,392,570

Fixed Rate Debt:

Secured - Conventional             $          40.2  %     5.89 %      7.6
                                   3,773,008

Unsecured - Public/Private         3,771,700  40.1  %     5.93 %      5.4

Fixed Rate Debt                    7,544,708  80.3  %     5.91 %      6.5

Floating Rate Debt:

Secured - Conventional             382,939    4.0   %     2.18 %      4.2

Secured - Tax Exempt               627,499    6.7   %     0.65 %      20.5

Unsecured - Public/Private         801,824    8.6   %     1.37 %      1.7

Unsecured - Tax Exempt             35,600     0.4   %     0.37 %      19.0

Unsecured - Revolving Credit       -          -           -           2.2
Facility

Floating Rate Debt                 1,847,862  19.7  %     1.28 %      8.7

Total                              $          100.0 %     5.11 %      6.9
                                   9,392,570

(1) Net of the effect of any derivative instruments. Weighted average rates are
    for the

    year ended December 31, 2009.

    Note: The Company capitalized interest of approximately $34.9 million and
    $60.1

    million during the years ended December 31, 2009 and 2008, respectively. The

    Company capitalized interest of approximately $6.2 million and $15.0 million
    during

    the quarters ended December 31, 2009 and 2008, respectively.

Debt Maturity Schedule as of December 31, 2009

(Amounts in thousands)

                                                          Weighted    Weighted

                                                          Average     Average
                                                          Rates

       Fixed         Floating                             on Fixed    Rates on

Year   Rate (1)      Rate (1)      Total      % of Total  Rate Debt   Total Debt
                                                          (1)         (1)

2010   $ 34,123      $ 568,310 (2) $ 602,433  6.4   %     7.61 %      1.36 %

2011   1,066,274 (3) 261,805       1,328,079  14.1  %     5.52 %      4.83 %

2012   739,469       3,362         742,831    7.9   %     5.48 %      5.48 %

2013   266,347       301,824       568,171    6.1   %     6.76 %      4.89 %

2014   517,443       -             517,443    5.5   %     5.28 %      5.28 %

2015   355,632       -             355,632    3.8   %     6.41 %      6.41 %

2016   1,089,236     39,999        1,129,235  12.0  %     5.32 %      5.25 %

2017   1,346,553     456           1,347,009  14.3  %     5.87 %      5.87 %

2018   336,086       44,677        380,763    4.1   %     5.95 %      5.57 %

2019   502,244       20,766        523,010    5.6   %     5.19 %      5.01 %

2020+  1,291,301     606,663       1,897,964  20.2  %     6.11 %      5.07 %

Total  $             $             $          100.0 %     5.85 %      5.03 %
       7,544,708     1,847,862     9,392,570



(1)  Net of the effect of any derivative instruments. Weighted average rates are
     as of December 31, 2009.

     Includes the Company's $500.0 million floating rate term loan facility,
(2)  which matures on October 5, 2010, subject to two one-year extension options
     exercisable by the Company.

     Includes $482.5 million face value of 3.85% convertible unsecured debt with
(3)  a final maturity of 2026. The notes are callable by the Company on or after
     August 18, 2011. The notes are putable by the holders on August 18, 2011,
     August 15, 2016 and August 15, 2021.



Equity Residential

Unsecured Debt Summary as of December 31, 2009

(Amounts in thousands)

                                                        Unamortized

            Coupon       Due               Face         Premium/     Net

            Rate         Date              Amount       (Discount)   Balance

 Fixed
 Rate
 Notes:

            6.950 %      03/02/11  (1)     $ 93,096     $ 990        $ 94,086

            6.625 %      03/15/12  (2)     253,858      (412      )  253,446

            5.500 %      10/01/12  (3)     222,133      (602      )  221,531

            5.200 %      04/01/13  (4)     400,000      (385      )  399,615

            5.250 %      09/15/14          500,000      (289      )  499,711

            6.584 %      04/13/15          300,000      (590      )  299,410

            5.125 %      03/15/16          500,000      (332      )  499,668

            5.375 %      08/01/16          400,000      (1,221    )  398,779

            5.750 %      06/15/17          650,000      (3,815    )  646,185

            7.125 %      10/15/17          150,000      (505      )  149,495

            7.570 %      08/15/26          140,000      -            140,000

            3.850 %      08/15/26  (5)     482,545      (12,771   )  469,774

 Fair Value Derivative             (4)     (300,000  )  -            (300,000  )
 Adjustments

                                           3,791,632    (19,932   )  3,771,700

 Floating Rate Tax
 Exempt Notes:

            7-Day SIFMA  12/15/28  (6)     35,600       -            35,600

 Floating
 Rate
 Notes:

                         04/01/13  (4)     300,000      -            300,000

 Fair Value Derivative             (4)     1,824        -            1,824
 Adjustments

 Term Loan  LIBOR+0.50%  10/05/10  (6)(7)  500,000      -            500,000
 Facility

                                           801,824      -            801,824

 Revolving
 Credit     LIBOR+0.50%  02/28/12  (8)     -            -            -
 Facility:

 Total                                     $                         $
 Unsecured                                 4,629,056    $ (19,932 )  4,609,124
 Debt

 Note: SIFMA stands for the Securities Industry and Financial Markets
 Association and is the tax-

 exempt index equivalent of LIBOR.



     On January 27, 2009, the Company repurchased $185.2 million of these notes
     at par pursuant to a cash tender offer announced on January 16, 2009. On
(1)  December 10, 2009, the Company repurchased $21.7 million of these notes at
     a price of 106% of par pursuant to a cash tender offer announced on
     December 2, 2009.

     On December 10, 2009, the Company repurchased $146.1 million of these notes
(2)  at a price of 108% of par pursuant to a cash tender offer announced on
     December 2, 2009.

     On December 10, 2009, the Company repurchased $127.9 million of these notes
(3)  at a price of 107% of par pursuant to a cash tender offer announced on
     December 2, 2009.

(4)  $300.0 million in fair value interest rate swaps converts a portion of the
     5.200% notes due April 1, 2013 to a floating interest rate.

     Convertible notes mature on August 15, 2026. The notes are callable by the
     Company on or after August 18, 2011. The notes are putable by the holders
     on August 18, 2011, August 15, 2016 and August 15, 2021. During the quarter
     ended March 31, 2009, the Company repurchased $17.5 million of these notes
     at a price of 88.4% of par. On December 31, 2009, the Company repurchased
(5)  $48.5 million of these notes at par pursuant to a cash tender offer
     announced on December 2, 2009. Effective January 1, 2009, companies are
     required to expense the implied option value inherent in convertible debt.
     In conjunction with this requirement, the Company recorded an adjustment of
     $17.3 million to the beginning balance of the discount on its convertible
     notes.

(6)  Notes are private. All other unsecured debt is public.

     Represents the Company's $500.0 million term loan facility, which matures
(7)  on October 5, 2010, subject to two one-year extension options exercisable
     by the Company.

     As of December 31, 2009, there was no amount outstanding and approximately
(8)  $1.37 billion available on the Company's unsecured revolving credit
     facility.



Equity Residential

Selected Unsecured Public Debt Covenants

                                      December 31,  September 30,

                                      2009          2009

Total Debt to Adjusted Total Assets   48.8  %       50.3      %
(not to exceed 60%)

Secured Debt to Adjusted Total        24.9  %       25.0      %
Assets (not to exceed 40%)

Consolidated Income Available for
Debt Service to

Maximum Annual Service Charges

(must be at least 1.5 to 1)           2.44          2.26

Total Unsecured Assets to Unsecured
Debt

(must be at least 150%)               256.5 %       241.3     %

These selected covenants relate to ERP Operating Limited Partnership's ("ERPOP")
outstanding

unsecured public debt. Equity Residential is the general partner of ERPOP.

Debt Repurchases

(Amounts in thousands)

             Fourth Quarter 2009 Activity

                                                                    Write-off of

             Bonds      Price         Price         Extinguishment  Unamortized

Security     Retired    Paid          to Par        (Loss)/Gain     Costs

2011 6.95%
Public       $ 21,710   $ 23,013      106.0 %       $ (1,303  )     $ 177
Notes

2012 6.625%
Public       146,142    157,833       108.0 %       (11,691   )     (499     )
Notes

2012 5.50%
Public       127,867    136,818       107.0 %       (8,951    )     (912     )
Notes

2026 3.85%
Convertible  48,547     48,547        100.0 %       -               (1,755   )
Notes (1)

Total        $ 344,266  $ 366,211     106.4 %       $ (21,945 )     $ (2,989 )

             2009 Activity

                                                                    Write-off of

             Bonds      Price         Price         Extinguishment  Unamortized

Security     Retired    Paid          to Par        (Loss)/Gain     Costs

2009 4.75%
Public       $ 105,161  $ 105,161     100.0 %       $ -             $ (125   )
Notes

2011 6.95%
Public       206,904    208,207       100.6 %       (1,303    )     (1,202   )
Notes

2012 6.625%
Public       146,142    157,833       108.0 %       (11,691   )     (499     )
Notes

2012 5.50%
Public       127,867    136,818       107.0 %       (8,951    )     (912     )
Notes

2026 3.85%
Convertible  66,012     63,992        96.9  %       2,020           (2,634   )
Notes (1)

Total        $ 652,086  $ 672,011     103.1 %       $ (19,925 )     $ (5,372 )

(1) 2026 3.85% Convertible Notes are putable to the Company in 2011.



Equity Residential

Capital Structure as of December 31, 2009

(Amounts in thousands except for share/unit and per share amounts)

Secured Debt                                                 $ 4,783,446  50.9  %

Unsecured Debt                                               4,609,124    49.1  %

Total Debt                                                   9,392,570    100.0 %   48.1   %

Common Shares (includes Restricted    279,959,048  95.2  %
Shares)

Units                                 14,197,969   4.8   %

Total Shares and Units                294,157,017  100.0 %

Common Share Equivalents (see below)  398,038

Total outstanding at quarter-end      294,555,055

Common Share Price at December 31,    $ 33.78
2009

                                                             9,950,070    98.0  %

Perpetual Preferred Equity (see                              200,000      2.0   %
below)

Total Equity                                                 10,150,070   100.0 %   51.9   %

Total Market Capitalization                                  $19,542,640            100.0  %

Convertible Preferred Equity as of December 31, 2009

(Amounts in thousands except for share and per share amounts)

                                                   Annual    Annual       Weighted              Common

             Redemption  Outstanding  Liquidation  Dividend  Dividend     Average   Conversion  Share

Series       Date        Shares       Value        Per       Amount       Rate      Ratio       Equivalents
                                                   Share

Preferred
Shares:

7.00%        11/1/98     328,466      $ 8,212      $         $ 575                  1.1128      365,517
Series E                                           1.75

7.00%        6/30/98     22,459       561          1.75      39                     1.4480      32,521
Series H

Total
Convertible              350,925      $ 8,773                $ 614        7.00  %               398,038
Preferred
Equity

Perpetual Preferred Equity as of December 31, 2009

(Amounts in thousands except for share and per share amounts)

                                                   Annual    Annual       Weighted

             Redemption  Outstanding  Liquidation  Dividend  Dividend     Average

Series       Date        Shares       Value        Per       Amount       Rate
                                                   Share

Preferred
Shares:

8.29%        12/10/26    1,000,000    $ 50,000     $         $ 4,145
Series K                                           4.145

6.48%        6/19/08     600,000      150,000      16.20     9,720
Series N

Total
Perpetual                1,600,000    $ 200,000              $ 13,865     6.93  %
Preferred
Equity



Equity Residential

Common Share and Unit

Weighted Average Amounts Outstanding

                         2009         2008 (1)      Q409 (1)     Q408 (1)

Weighted Average
Amounts Outstanding for
Net Income Purposes:

 Common
 Shares -                273,609,477  270,011,946   275,519,463  271,292,534
 basic

 Shares issuable from
 assumed
 conversion/vesting of:

  - OP                   15,557,540   -             -            -
  Units

  - long-term
  compensation award     938,094      -             -            -
  shares/units

 Total Common Shares     290,105,111  270,011,946   275,519,463  271,292,534
 and Units - diluted

Weighted Average
Amounts Outstanding for
FFO Purposes:

 Common
 Shares -                273,609,477  270,011,946   275,519,463  271,292,534
 basic

 OP Units                15,557,540   17,618,514    14,173,726   16,958,491
 - basic

 Total Common Shares     289,167,017  287,630,460   289,693,189  288,251,025
 and OP Units - basic

 Shares issuable from
 assumed
 conversion/vesting of:

  - convertible
  preferred              402,501      419,573       398,038      -
  shares/units

  - long-term
  compensation award     938,094      2,429,163     1,892,471    1,260,145
  shares/units

 Total Common Shares     290,507,612  290,479,196   291,983,698  289,511,170
 and Units - diluted

Period Ending
Amounts
Outstanding:

 Common Shares
 (includes Restricted    279,959,048
 Shares)

 Units                   14,197,969

 Total
 Shares                  294,157,017
 and Units



     Potential common shares issuable from the assumed conversion of OP Units
     and the exercise/vesting of long-term compensation award shares/units are
(1)  automatically anti-dilutive and therefore excluded from the diluted
     earnings per share calculation as the Company had a loss from continuing
     operations for the year ended December 31, 2008 and the fourth quarters
     ended December 31, 2009 and 2008, respectively.



Equity Residential

Partially Owned Entities as of December 31, 2009

(Amounts in thousands except for project and unit amounts)

                          Consolidated                                               Unconsolidated

                          Development Projects

                          Held for                                                   Institutional

                          and/or       Completed,  Completed                         Joint
                          Under        Not

                          Development  Stabilized  and         Other      Total      Ventures (5)
                                       (4)         Stabilized

Total projects        (1) -            3           3           21         27         34

Total units           (1) -            1,024       710         3,796      5,530      8,086

Operating information
for the year

 ended 12/31/09 (at
 100%):

 Operating revenue        $ 406        $ 7,078     $           $          $          $
                                                   11,238      56,565     75,287     91,200

 Operating expenses       1,506        4,209       5,484       19,678     30,877     42,143

 Net operating (loss)     (1,100  )    2,869       5,754       36,887     44,410     49,057
 income

 Depreciation             370          2,744       5,927       15,032     24,073     19,341

 General and              128          446         5           78         657        423
 administrative/other

 Operating (loss)         (1,598  )    (321    )   (178    )   21,777     19,680     29,293
 income

 Interest and other       28           17          -           109        154        443
 income

 Other expenses           (508    )    -           -           (17     )  (525    )  -

 Interest:

  Expense incurred,       (1,552  )    (3,743  )   (3,158  )   (20,135 )  (28,588 )  (41,417 )
  net

  Amortization of
  deferred financing      (211    )    (176    )   (191    )   (185    )  (763    )  (1,004  )
  costs

 Income and other tax     (53     )    -           -           (28     )  (81     )  (318    )
 (expense) benefit

 Net (loss) income        $       )    $       )   $       )   $ 1,521    $       )  $       )
                          (3,894       (4,223      (3,527                 (10,123    (13,003

Debt - Secured (2):

  EQR Ownership (3)       $            $           $           $          $          $
                          303,253      218,965     113,385     219,136    854,739    101,809

  Noncontrolling          -            -           -           82,732     82,732     305,426
  Ownership

Total (at 100%)           $            $           $           $          $          $
                          303,253      218,965     113,385     301,868    937,471    407,235



     Project and unit counts exclude all uncompleted development projects until
(1)  those projects are substantially completed. See the Consolidated
     Development Projects schedule for more detail.

     All debt is non-recourse to the Company with the exception of $42.2 million
(2)  in mortgage debt on various development projects. In addition, $66.0
     million in mortgage debt on one development project will become recourse to
     the Company upon completion of that project.

(3)  Represents the Company's current economic ownership interest.

     Projects included here are substantially complete. However, they may still
(4)  require additional exterior and interior work for all units to be available
     for leasing.

     Unconsolidated debt maturities and rates for institutional joint ventures
     are as follows: $112.6 million, May 1, 2010, 8.33%; $121.0 million,
     December 1, 2010, 7.54%; $143.8 million, March 1, 2011, 6.95%; and $29.8
     million, July 1, 2019, 5.305%. A portion of this mortgage debt is also
(5)  partially collateralized by $42.6 million in unconsolidated restricted cash
     set aside from the net proceeds of property sales. During the third quarter
     of 2009, the Company acquired its partner's interest in one of the
     previously unconsolidated properties containing 250 units for $18.5 million
     and as a result, the project is now consolidated and wholly owned.



Equity Residential

Consolidated Development Projects as of December 31, 2009

(Amounts in thousands except for project and unit amounts)

                                                         Total
                                                         Book

                                   Total      Total      Value                                                      Estimated   Estimated
                                                         Not

                            No.    Capital    Book       Placed   Total        Percentage   Percentage  Percentage  Completion  Stabilization
                            of                Value      in

Projects      Location      Units  Cost (1)   to Date    Service  Debt         Completed    Leased      Occupied    Date        Date

Projects
Under
Development
- Wholly
Owned:

70 Greene     Jersey City,                               $
(a.k.a. 77    NJ            480    $ 269,958  $ 264,663  264,663  $ -          98        %  57    %     53 %        Q1 2010     Q1 2011
Hudson)

Red 160
(a.k.a.       Redmond, WA   250    84,382     51,920     51,920   -            62        %  -           -           Q1 2011     Q1 2012
Redmond Way)

Projects
Under
Development                 730    354,340    316,583    316,583  -
- Wholly
Owned

Projects
Under
Development
- Partially
Owned:

The
Brooklyner
(a.k.a. 111   Brooklyn, NY  490    283,968    227,882    227,882  105,217      85        %  13    %     2  %        Q3 2010     Q3 2011
Lawrence
Street)

Westgate      Pasadena, CA  480    170,558    124,514    124,514  163,160 (2 ) 70        %  11    %     5  %        Q2 2011     Q2 2012

Projects
Under
Development                 970    454,526    352,396    352,396  268,377
- Partially
Owned

Projects
Under                       1,700  808,866    668,979    668,979  268,377 (3             )
Development

Completed
Not
Stabilized -
Wholly Owned
(4):

Third Square  Cambridge,
(a.k.a. 303   MA            482    257,457    256,263    -        -                         81    %     78 %        Completed   Q3 2010
Third) (5)

Reserve at    Mill Creek,
Town Center   WA            100    24,464     20,591     -        -                         69    %     60 %        Completed   Q3 2010
II

Reunion at
Redmond       Redmond, WA   321    53,175     53,151     -        -                         54    %     52 %        Completed   Q1 2011
Ridge

Projects
Completed
Not                         903    335,096    330,005    -        -
Stabilized -
Wholly Owned

Completed
Not
Stabilized -
Partially
Owned (4):

Veridian
(a.k.a.       Silver        457    149,962    149,289    -        113,282                   97    %     95 %        Completed   Q1 2010
Silver        Spring, MD
Spring)

Montclair     Montclair,    163    48,730     45,076     -        33,434                    49    %     40 %        Completed   Q3 2010
Metro         NJ

Red Road      South Miami,  404    128,816    125,460    -        72,249                    82    %     78 %        Completed   Q4 2010
Commons       FL

Projects
Completed
Not                         1,024  327,508    319,825    -        218,965
Stabilized -
Partially
Owned

Projects
Completed                   1,927  662,604    649,830    -        218,965
Not
Stabilized

Completed
and
Stabilized
During the
Quarter -
Wholly
Owned:

Mosaic at     Hyattsville,  260    59,733     59,643     -        45,418                    96    %     95 %        Completed   Stabilized
Metro         MD

Projects
Completed
and
Stabilized                  260    59,733     59,643     -        45,418
During the
Quarter -
Wholly Owned

Completed
and
Stabilized
During the
Quarter -
Partially
Owned:

1401 South
State         Chicago, IL   278    68,923     68,455     -        52,125                    93    %     91 %        Completed   Stabilized
(a.k.a. City
Lofts)

Projects
Completed
and
Stabilized                  278    68,923     68,455     -        52,125
During the
Quarter -
Partially
Owned

Projects
Completed
and                         538    128,656    128,098    -        97,543
Stabilized
During the
Quarter

Total                       4,165  $          $          $        $
Projects                           1,600,126  1,446,907  668,979  584,885

Land Held                                                $        $
for                         N/A    N/A        $ 252,320  252,320  34,876
Development

NOI
CONTRIBUTION                                                                   Total        Q4 2009
FROM                                                                           Capital      NOI
DEVELOPMENT                                                                    Cost (1)
PROJECTS

Projects                                                                                    $
Under                                                                          $ 808,866    (177  )
Development

Completed
Not                                                                            662,604      3,991
Stabilized

Completed
and
Stabilized                                                                     128,656      1,680
During the
Quarter

Total
Development                                                                    $            $
NOI                                                                            1,600,126    5,494
Contribution



(1) Total capital cost represents estimated development cost for projects under
development and/or developed and all capitalized costs incurred to date plus
any estimates of costs remaining to be funded for all projects, all in
accordance with GAAP.

(2) Debt is primarily tax-exempt bonds that are entirely outstanding with $47.4
million held in escrow by the lender and released as draw requests are made.
This escrowed amount is classified as "Deposits - restricted" in the
consolidated balance sheets at December 31, 2009.

(3) Of the approximately $139.9 million of capital cost remaining to be funded
at 12/31/09 for projects under development, $102.1 million will be funded by
fully committed third party bank loans and the remaining $37.8 million will be
funded by cash on hand.

(4) Properties included here are substantially complete. However, they may
still require additional exterior and interior work for all units to be
available for leasing.

(5) Third Square - Both the percentage leased and percentage occupied reflect
the full 482 units included in phases I & II. Phase I is 96% leased and 94%
occupied. Phase II is 58% leased and 53% occupied.



Equity Residential

Repairs and Maintenance Expenses and Capital Expenditures to Real Estate

For the Year Ended December 31, 2009

(Amounts in thousands except for unit and per unit amounts)

                     Repairs and Maintenance Expenses              Capital Expenditures to Real Estate                         Total
                                                                                                                               Expenditures

                                                                                       Building

            Total             Avg.           Avg.           Avg.   Replacements  Avg.  Improvements  Avg.           Avg.       Grand    Avg.

            Units    Expense  Per   Payroll  Per   Total    Per    (4)           Per   (5)           Per   Total    Per        Total    Per
            (1)      (2)      Unit  (3)      Unit           Unit                 Unit                Unit           Unit                Unit

Same Store           $        $     $        $     $        $      $             $     $             $     $        $          $        $
Properties  113,598  94,556   832   77,121   679   171,677  1,511  69,808        614   44,611        393   114,419  1,007 (9 ) 286,096  2,518
(6)

Non-Same
Store       10,728   8,649    880   5,596    570   14,245   1,450  2,361         240   3,675         374   6,036    614        20,281   2,064
Properties
(7)

Other (8)   -        2,645          8,776          11,421          2,130               1,352               3,482               14,903

Total       124,326  $              $              $               $                   $                   $                   $
                     105,850        91,493         197,343         74,299              49,638              123,937             321,280



     Total Units - Excludes 8,086 unconsolidated units and 4,595 military
(1)  housing units, for which repairs and maintenance expenses and capital
     expenditures to real estate are self-funded and do not consolidate into the
     Company's results.

     Repairs and Maintenance Expenses - Includes general maintenance costs, unit
(2)  turnover costs including interior painting, routine landscaping, security,
     exterminating, fire protection, snow removal, elevator, roof and parking
     lot repairs and other miscellaneous building repair costs.

(3)  Maintenance Payroll - Includes payroll and related expenses for maintenance
     staff.

     Replacements - Includes new expenditures inside the units such as
     appliances, mechanical equipment, fixtures and flooring, including
(4)  carpeting. Replacements for same store properties also include $28.0
     million spent on various assets related to unit renovations/rehabs
     (primarily kitchens and baths) designed to reposition these assets for
     higher rental levels in their respective markets.

     Building Improvements - Includes roof replacement, paving, amenities and
(5)  common areas, building mechanical equipment systems, exterior painting and
     siding, major landscaping, vehicles and office and maintenance equipment.

     Same Store Properties - Primarily includes all properties acquired or
(6)  completed and stabilized prior to January 1, 2008, less properties
     subsequently sold.

     Non-Same Store Properties - Primarily includes all properties acquired
(7)  during 2008 and 2009, plus any properties in lease-up and not stabilized as
     of January 1, 2008. Per unit amounts are based on a weighted average of
     9,823 units.

(8)  Other - Primarily includes expenditures for properties sold during the
     period.

     For 2010, the Company estimates that it will spend approximately $1,075 per
(9)  unit of capital expenditures for its same store properties inclusive of
     unit renovation/rehab costs, or $825 per unit excluding unit
     renovation/rehab costs.



Equity Residential

Discontinued Operations

(Amounts in thousands)

                                Year Ended                Quarter Ended

                                December 31,              December 31,

                                2009         2008         2009        2008

REVENUES

Rental income                   $ 72,823     $ 173,243    $ 1,641     $ 33,853

 Total revenues                 72,823       173,243      1,641       33,853

EXPENSES (1)

Property and maintenance        26,681       52,785       2,581       10,456

Real estate taxes and           9,062        19,853       1,251       3,643
insurance

Property management             -            (62       )  -           -

Depreciation                    18,095       43,440       505         8,254

General and administrative      34           29           5           5

Total expenses                  53,872       116,045      4,342       22,358

Discontinued operating income   18,951       57,198       (2,701   )  11,495
(loss)

Interest and other income       21           249          9           16

Other expenses                  (1        )  -            (1       )  -

Interest (2):

 Expense incurred, net          (1,104    )  (2,897    )  (208     )  (693     )

 Amortization of deferred       (333      )  (17       )  (4       )  (4       )
 financing costs

Income and other tax (expense)  1,165        1,846        1,251       832
benefit

Discontinued operations         18,699       56,379       (1,654   )  11,646

Net gain on sales of            335,299      392,857      60,366      27,805
discontinued operations

Discontinued operations, net    $ 353,998    $ 449,236    $ 58,712    $ 39,451



(1)  Includes expenses paid in the current period for properties sold or held
     for sale in prior periods related to the Company's period of ownership.

(2)  Includes only interest expense specific to secured mortgage notes payable
     for properties sold and/or held for sale.



Equity Residential

FFO Midpoint Reconciliations and Non-Comparable Items

(Amounts in thousands except per share data)

(All per share data is diluted)

FFO Midpoint Reconciliations

                                            FFO Reconciliations

                                            Guidance Midpoint Q4

                                            2009 to Actual Q4
                                            2009

                                            Amounts    Per Share

 Guidance midpoint Q4 2009 FFO - Diluted    $          $ 0.506
 (1) (2)                                    147,085

 Property NOI                               3,906      0.013

 Debt extinguishment costs related to       (24,934 )  (0.085  )
 tender offers

 Income and other taxes                     1,676      0.006

 Other expenses                             (2,702  )  (0.009  )

 Other                                      1,914      0.004

 Actual Q4 2009 FFO - Diluted (1) (2)       $          $ 0.435
                                            126,945

Non-Comparable Items (3)

                     Year Ended December 31,           Quarter Ended December 31,

                     2009       2008        Variance   2009       2008        Variance

Impairment           $       )  $        )  $          $ -        $        )  $
                     (11,124    (116,418    105,294               (116,418    116,418

Debt extinguishment
gains (interest and  4,455      18,737      (14,282 )  -          18,471      (18,471 )
other income)

Gain on sale of
investment
securities           4,943      -           4,943      -          -           -
(interest and other
income)

Write-off of
pursuit costs        (4,838  )  (5,535   )  697        (2,865  )  (2,679   )  (186    )
(other expenses)

Transaction costs    (1,650  )  (225     )  (1,425  )  (1,395  )  (195     )  (1,200  )
(other expenses)

Non-cash
convertible debt
discount (includes   (10,590 )  (13,272  )  2,682      (3,425  )  (5,718   )  2,293
extinguishment
write-offs)

Debt extinguishment
costs (interest):

 Prepayment          (21,980 )  (81      )  (21,899 )  (21,945 )  (40      )  (21,905 )
 premiums/penalties

 Write-off of
 unamortized         (3,536  )  (1,020   )  (2,516  )  (1,208  )  (851     )  (357    )
 deferred financing
 costs

 Write-off of
 unamortized         (907    )  (53      )  (854    )  (149    )  (28      )  (121    )
 premiums/
 (discounts)/(OCI)

EQR 25% share of
unconsolidated
defeasance costs

 ((loss) from
 investments in      (1,775  )  -           (1,775  )  -          -           -
 unconsolidated
 entities)

Net gain on sales    -          2,976       (2,976  )  -          -           -
of land parcels

Net incremental
(loss) gain on       (385    )  (3,932   )  3,547      65         (1,289   )  1,354
sales of
condominium units

Other                (1,600  )  83          (1,683  )  827        (1,159   )  1,986

Net non-comparable   $       )  $        )  $          $       )  $        )  $
items (3)            (48,987    (118,740    69,753     (30,095    (109,906    79,811

Note: See page 26 for definitions, footnotes and reconciliations of EPS to FFO.



Equity Residential

Earnings Guidance and Assumptions

The earnings guidance/projections provided below are based on current
expectations and are forward-looking.

2010 Earnings Guidance (per share diluted)

                                  Q1 2010         2010

Expected FFO (1) (2)              $0.48 to $0.52  $1.95 to $2.15

2010 Same Store Assumptions

Physical occupancy                                94.3%

Revenue change                                    (3.0%) to (1.0%)

Expense change                                    1.0% to 2.0%

NOI change                                        (6.0%) to (2.0%)

(Note: 25 basis point change in NOI percentage = $0.01 per share change in
EPS/FFO)

2010 Transaction Assumptions

Consolidated rental acquisitions                  $1.0 billion

Consolidated rental dispositions                  $600.0 million

Capitalization rate spread                        150 basis points

2010 Debt Assumptions

Weighted average debt                             $9.4 billion to $9.6 billion
outstanding

Weighted average interest rate
(reduced for capitalized                          4.96%
interest and including
prepayment penalties)

Interest expense                                  $466.0 million to $476.0
                                                  million

Note: Debt guidance assumes no additional debt offerings and no additional debt
extinguishments, but does include approximately $7.8 million of interest expense
for the requirement to expense the implied option value inherent in convertible
debt. The terms of the Company's debt covenants do not include this charge as
interest expense.

2010 Other Guidance Assumptions

General and administrative                        $38.0 million to $40.0 million
expense

Interest and other income                         $1.0 million to $3.0 million

Other expenses (write-off of                      $9.0 million to $12.0 million
pursuit and transaction costs)

Income and other tax expense                      $1.0 million to $2.0 million

Net gain on sales of land                         No amounts budgeted
parcels

Preferred share redemptions                       No amounts budgeted

Equity ATM share offerings                        No additional amounts budgeted

Weighted average Common Shares                    297.0 million
and Units - Diluted

Note: See page 26 for definitions, footnotes and
reconciliations of EPS to FFO.



Equity Residential

Additional Reconciliations

(Amounts in thousands except per share data)

(All per share data is diluted)

The earnings guidance/projections provided below are based on current
expectations and are forward-looking.

Reconciliations of EPS to FFO for Pages 24 and 25

                                                  Expected        Expected

                          Expected Q4 2009        Q1 2010         2010

                          Amounts      Per Share  Per Share       Per Share

 Expected Earnings -      $ 75,251     $ 0.259    $0.17 to $0.21  $0.67 to $0.87
 Diluted (4)

 Add: Expected            147,495      0.508      0.50            2.03
 depreciation expense

 Less: Expected net gain  (75,661   )  (0.261  )  (0.19 )         (0.75 )
 on sales (4)

 Expected FFO - Diluted   $ 147,085    $ 0.506    $0.48 to $0.52  $1.95 to $2.15
 (1) (2)



Definitions and Footnotes for Pages 24 and 25

     The National Association of Real Estate Investment Trusts ("NAREIT")
     defines funds from operations ("FFO") (April 2002 White Paper) as net
     income (computed in accordance with accounting principles generally
     accepted in the United States ("GAAP")), excluding gains (or losses) from
     sales of depreciable property, plus depreciation and amortization, and
     after adjustments for unconsolidated partnerships and joint ventures.
     Adjustments for unconsolidated partnerships and joint ventures will be
     calculated to reflect funds from operations on the same basis. The April
     2002 White Paper states that gain or loss on sales of property is excluded
     from FFO for previously depreciated operating properties only. Once the
(1)  Company commences the conversion of units to condominiums, it
     simultaneously discontinues depreciation of such property. FFO available to
     Common Shares and Units is calculated on a basis consistent with net income
     available to Common Shares and reflects adjustments to net income for
     preferred distributions and premiums on redemption of preferred shares in
     accordance with accounting principles generally accepted in the United
     States. The equity positions of various individuals and entities that
     contributed their properties to the Operating Partnership in exchange for
     OP Units are collectively referred to as the "Noncontrolling Interests -
     Operating Partnership". Subject to certain restrictions, the Noncontrolling
     Interests - Operating Partnership may exchange their OP Units for EQR
     Common Shares on a one-for-one basis.

     The Company believes that FFO and FFO available to Common Shares and Units
     are helpful to investors as supplemental measures of the operating
     performance of a real estate company, because they are recognized measures
     of performance by the real estate industry and by excluding gains or losses
     related to dispositions of depreciable property and excluding real estate
     depreciation (which can vary among owners of identical assets in similar
     condition based on historical cost accounting and useful life estimates),
     FFO and FFO available to Common Shares and Units can help compare the
     operating performance of a company's real estate between periods or as
(2)  compared to different companies. FFO and FFO available to Common Shares and
     Units do not represent net income, net income available to Common Shares or
     net cash flows from operating activities in accordance with GAAP.
     Therefore, FFO and FFO available to Common Shares and Units should not be
     exclusively considered as alternatives to net income, net income available
     to Common Shares or net cash flows from operating activities as determined
     by GAAP or as a measure of liquidity. The Company's calculation of FFO and
     FFO available to Common Shares and Units may differ from other real estate
     companies due to, among other items, variations in cost capitalization
     policies for capital expenditures and, accordingly, may not be comparable
     to such other real estate companies.

     Non-comparable items are those items included in FFO that by their nature
(3)  are not comparable from period to period, such as net incremental gain on
     sales of condominium units, impairment charges, debt extinguishment costs
     and redemption premiums on Preferred Shares/Preference Interests.

     Earnings represents net income per share calculated in accordance with
     accounting principles generally accepted in the United States. Expected
(4)  earnings is calculated on a basis consistent with actual earnings. Due to
     the uncertain timing and extent of property dispositions and the resulting
     gains/losses on sales, actual earnings could differ materially from
     expected earnings.



Same Store NOI Reconciliation for Page 10

The following tables present reconciliations of operating income per the
consolidated statements of operations to NOI for the 2009 and Fourth Quarter
2009 Same Store Properties:

                     Year Ended December 31,       Quarter Ended December 31,

                     2009           2008           2009         2008

Operating income     $ 529,390      $ 458,158      $ 135,270    $ 31,396

Adjustments:

 Non-same store      (77,481     )  (43,201     )  (13,167   )  (7,172    )
 operating results

 Fee and asset       (10,346     )  (10,715     )  (2,418    )  (3,318    )
 management revenue

 Fee and asset       7,519          7,981          1,603        1,827
 management expense

 Depreciation        582,280        559,468        148,383      146,718

 General and         38,994         44,951         8,518        10,911
 administrative

 Impairment          11,124         116,418        -            116,418

Same store NOI       $ 1,081,480    $ 1,133,060    $ 278,189    $ 296,780



    Source: Equity Residential
Contact: Equity Residential Marty McKenna, 312/928-1901