INVESTORS & DEVELOPMENT PARTNERS

RESIDENCE ACCESS ECONOMICS

Development, hospitality and long-term member relationships can come together in one operating model: residence access, wellbeing, F&B, concierge, mobility, experiences and property management.

This information describes a concept. Consumer residence-access entitlements are not an investment product.

  1. 1LAND
  2. 2DEVELOPMENT
  3. 3RESIDENCE INVENTORY
  4. 4MEMBERSHIP DEMAND
  5. 5HOSPITALITY REVENUE
  6. 6ANCILLARY SPEND
  7. 7RECURRING RELATIONSHIP
  8. 8PORTFOLIO EXPANSION

Explore a scenario.

All inputs are illustrative. These are not forecasts, guarantees, an offer of securities or investment advice. The calculation excludes taxes, financing, development costs and obligations not included in the model.

Nominal contracted value

€5,000,000

Annual programme value · model

€1,000,000

Potential ancillary revenue

€257,400

Inventory utilisation · scenario

65%

Programme value per available residence-night

€152

Indicative operating contribution

€557,400

Deferred revenue

Accounting data required

Recognised revenue

Performance obligations and delivery required

Cash received

Confirmed payments required

Annual value is the number of passports × annual value per passport. Ancillary revenue is occupied nights × ancillary spend. The operating contribution deducts annual costs and the maintenance reserve. Programme value per available night uses only programme value.

Occupancy is an input assumption. This does not determine how many passports can be sold: included nights, seasons, booking windows and approved inventory limits must be assessed separately.

Contracted value is not recognised revenue. Revenue recognition requires an assessment of the agreement and the performance delivered. Cash received and deferred revenue come from the accounting records.

IFRS Foundation · revenue from customer contracts ↗
Residence Access Network ↗