Pacific Oak REIT Files IFRS Interim Financials for BVI Subsidiary

What Happened

• Pacific Oak Strategic Opportunity REIT, Inc. disclosed under Regulation FD that its wholly‑owned subsidiary, Pacific Oak SOR (BVI) Holdings, Ltd. (the “BVI”), filed IFRS consolidated and separate interim financial statements and an interim report on August 31, 2026.
• The reports cover the three- and six‑month periods ended June 30, 2026, and English translations of the filings were attached to the 8‑K as Exhibits 99.1–99.3.

Key Details

• The BVI completed offerings of Series B and Series D bonds (offered to investors in Israel) that were registered with the Israel Securities Authority and listed on the Tel Aviv Stock Exchange.
• Interim financial statements and the interim report were filed with the Israel Securities Authority and the Tel Aviv Stock Exchange and then translated into English for the 8‑K.
• Filing date on the 8‑K: September 3, 2026; the underlying BVI filings were dated August 31, 2026.
• Exhibits attached: consolidated interim financial statements (99.1), separate interim financial statements (99.2), and interim report (99.3).

Why It Matters

• Investors gain access to the BVI subsidiary’s IFRS interim financials for Q2 2026, improving transparency about the assets and obligations tied to the subsidiary and the Series B/D bond offerings.
• These filings are compliance‑driven (Israel regulatory and TASE reporting) rather than an operational announcement, but they provide up‑to‑date financial information that may affect assessments of the REIT’s consolidated position and risk related to the BVI’s bond liabilities.