Financial Performance 2015: A Survey of Timeshare & Vacation Ownership Companies
Published and sponsored by the ARDA International Foundation 2015.
Conducted by Deloitte & Touche, LLP.
Full Report: Member $300; Non-member $400.
Executive Summary: Member $25, Non-member $50.
Table of Contents
Consistency with current financial accounting standards
Survey design and administration
Interpretation of results
Core company set
SUMMARY OF RESULTS
Net originated timeshare sales
Quarterly timeshare sales
Number of sales locations
Timeshare sales measured in weeks
Average yield of a timeshare week
Sales tour metrics
Estimated uncollectible sales
Sales and marketing costs
General and administrative costs
Home owners association subsidies and maintenance fees
Pre-tax margin on timeshare sales operations
Sales to existing owners
HYPOTHECATION AND RECEIVABLES
PORTFOLIO SALES AND SECURITIZATIONS
CONSUMER FINANCING AND RECEIVABLES PORTFOLIO PERFORMANCE
Receivables portfolio performance
General and administrative costs of financing operations
Static pool default rate