H&R REAL ESTATE INVESTMENT TRUST  H&R FINANCE TRUST  Years ended December 31, 2010 and 2009  Notes to Combined Financial Statements   (In thousands of dollars, except unit and per unit amounts)  5. Other assets: 6. Cash and cash equivalents:  7. Mortgages payable: 13  Debt related to certain Canadian properties is held by separate legal entities, where the rent received from each property  is first used to satisfy the related debt obligations with any balance then available to satisfy the cash flow requirements of  the REIT.  During the year ended December 31, 2010, the REIT entered into an interest rate swap on one mortgage. The fair value  of this interest rate swap as at December 31, 2010 is a liability of $420. The change in fair value of $420 and the related  $15 foreign exchange loss for the year ended December 31, 2010, have been recorded as a total unrealized loss of  $435.  The mortgages payable are secured by income properties and letters of credit in certain cases, bearing fixed interest  with a contractual weighted average rate of 6.2% (2009 - 6.2%) per annum and maturing between 2011 and 2035. Included in mortgages payable at December 31, 2010 are U.S. dollar denominated mortgages of U.S. $824,066 (2009 -  U.S. $826,906). The Canadian equivalents of these amounts are $815,826 (2009 - $868,252). Cash and cash equivalents at December 31, 2010 includes cash on hand of $6,785 (2009 - $9,281) and bank term  deposits of $3,945 (2009 - $99,943) at rates of interest varying between 0.93% to 1.00% (2009 - 0.11% to 0.26%).  2010 2009 Tenant inducements (net of accumulated amortization of $12,782 (2009 - $9,807)) 33,209 $ 29,797 $ Leasing ex penses (net of accumulated amortization of $23,554 (2009 - $19,145)) 26,121 27,542 Restricted cash 19,106 20,001 Accounts receiv able 7,420 6,543 Prepaid ex penses and sundry assets 6,932 12,811 Mortgages and amount receiv able 3,000 63,789 Deriv ativ e instruments (notes 9(b) and 19(c)) 1,225 3,463 Future income tax asset (note 23) - 14,316 97,013 $ 178,262 $ 