Maybe there is no need for SA.
Mr. Alan Bentley, Executive Vice President and Chief Financial Officer says on July 30, 2015:
"And finally, the company maintains business interruption insurance, to compensate us for any lost profit, associated with a covered event. As a result of damages incurred at our Cabo Azul property from hurricane Odile and San Jose del Cabo, Mexico, the resort has been closed since September 2014, resulting in lost profit, primarily from sales and financing operations and management and hospitality services.
Subsequent to the end of the quarter, we received $3 million as the first installment from our insurance carrier, under our business interruption policy related to lost profits. The cash will be recorded as other revenue, in the quarter ending September 30, 2015. The total claim is still being negotiated with the insurance carrier and any further payments will also be recorded in other revenue, during the period in which it is received. We expect the sales center at this property to come back online in the fourth quarter of 2015."
I would not be surprised if the accounting standards in timeshare operations in Mexico dictate that revenue from Insurance Claims are recorded as income to the parent company and losses are divided equally among the members of the club.
LOL