The Resort Group business model is able to generate income from variety revenue streams:

*  Luxury Resorts, Retail Malls, Night Clubs, Casino's, International Golf Resorts, Conference Centres.   

Parent Company "The Resort Group" has a diversified range of institutional funding sources including listed products. Investments of this are made through fully regulated routes via third party introducer and Independent Financial Advisers (IFAs) regulated by the Financial Conduct Authority (FCA), typically using model investment portfolios from FCA regulated Discretionary Fund Managers (DFMs).

In addition, The Group also offers its Resort properties on a freehold purchase basis, including attractive off-plan incentives and an on-going assured level of return.

In December 2016, ARC Ratings S.A. assigned The Resort Group Plc a ‘BBB-’ corporate issuer medium and long-term rating with a Stable outlook, based on the strength of its business model, partnerships with international hotel brands and low leverage.

ARC has also assigned a ‘BBB+’ rating with a Stable outlook to the secured notes programme issued by Escher Marwick PLC under the series known as “Escher Marwick Series 2016-4 Listed Notes” and to Audley Funding PLC under the series known as “Audley Funding Series CI1 6% Listed Notes”.

Both of these exchange-traded products (ETPs) securitise note holders by acquiring interests in hotel rooms, suites and apartments from The Resort Group. The ETPs are listed on the General Exchange Market of the Irish Stock Exchange and the Channel Islands Securities Exchange, both with secondary listings on the Frankfurt Stock Exchange.

It was noted that these enhanced ratings were due in part to the significant recovery position of the aforementioned listed notes brought about by the underlying commercial strength of The Resort Group. The European Commission accords ARC the same mapping for its ratings as it does for Standard & Poor’s, Moody’s Investors Service and Fitch Ratings. As a result, ARC’s ratings can be used for capital relief purposes under the standardised and ratings based approach, as well as under Solvency II.