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Elbit Imaging Ltd. Announces First Quarter Results for 2010

them at an appropriate price. The results were further influenced by the increase of non-cash financial expenses, mainly due to the revaluation of Plaza Centers notes and by the revaluation of the New Israeli Shekel vis-a-vis the Euro, which also affected Company's balance due to Plaza Centers' activity in Euros.

                              ELBIT IMAGING LTD.
                          CONSOLIDATED BALANCE SHEETS

                                         March 31,  December 31,   March 31,
                                           2010         2009         2010
                                           (in thousand NIS)        US$'000

    Current Assets
    Cash and cash equivalents            1,672,590    1,508,301      450,467
    Short-term deposits and investments    552,331      563,719      148,756
    Trade accounts receivable               51,666       45,049       13,915
    Other receivable                        89,794      119,890       24,184
    Prepayments and other assets           308,275      335,206       83,026
    Inventories                             51,510       45,494       13,873
    Trading property                     4,064,367    4,157,610    1,094,632
                                         6,790,533    6,775,269    1,828,853
    Assets related to
    discontinued operation                   2,244        2,250          605

                                         6,792,777    6,777,519    1,829,458

    Non-Current Assets
    Deposits, loans and other
    long-term balances                     566,193      625,695      152,489
    Investments in associates               40,152       41,597       10,814
    Property, plant and equipment        1,666,102 (*)1,787,720      448,721
    Investment property                     76,593       80,487       20,628
    Other a
SOURCE Elbit Imaging Ltd.
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