Form G4-18 Process for defining Aspect Boundaries & applying Reporting Principles Summary Report, pp.4-7; Report Appendix, G4-18 for Defining Report Content G4-19 List all material Aspects identified Summary Report, pp.6-7; Report Appendix, G4-19 G4-20 For each material Aspect, identify the Aspect Boundary within the organization Report Appendix, G4-20 G4-21 For each material Aspect, identify the Aspect Boundary outside the organization Report Appendix, G4-21 G4-22 Report the effects of any restatements for information provided in prior reports Not applicable as this is Kimco’s first GRI report.