因为上市的REIT是Inc，因此你应该看Inc.的数据。这个涉及到REITs的两种组织类型：UPREIT和DOWNREIT，$西蒙地产(SPG)$ 是典型的UPREIT。关于UPREIT的说明，给你一个NAREIT官方的解释：
In the typical UPREIT, the partners of the Existing Partnerships and a newly formed REIT become partners in a new partnership termed the Operating Partnership. For their respective interests in the Operating Partnership ("Units"), the partners contribute the properties from the Existing Partnership and the REIT contributes the cash proceeds from its public offering. The REIT typically is the general partner and the majority owner of the Operating Partnership Units.
After a period of time (often one year), the partners may enjoy the same liquidity of the REIT shareholders by tendering their Units for either cash or REIT shares (at the option of the REIT or Operating Partnership). This conversion may result in the partners incurring the tax deferred at the UPREIT's formation. The Unitholders may tender their Units over a period of time, thereby spreading out such tax. In addition, when a partner holds the Units until death, the estate tax rules operate in a such a way as to provide that the beneficiaries may tender the Units for cash or REIT shares without paying income taxes.
目前上市的很多REITs都是UPREIT形式，因此你看这些REITS的报表时只要看Inc.的就可以。