INVESTMENT PROPOSAL BANYAN TREE LUXURY VILLA AND HOTEL DEVELOPMENT TURKBUKU, BODRUM Q3 2008



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INVESTMENT PROPOSAL BANYAN TREE LUXURY VILLA AND HOTEL DEVELOPMENT TURKBUKU, BODRUM Q3 2008

BANYAN TREE VILLAS, APARTMENTS AND HOTEL, TÜRKBÜKÜ BODRUM Banyan Tree Turkbuku represents an opportunity to acquire a luxury residential villa, apartment and hotel project situated in Turkeyʹs premier coastal resort. The Bodrum peninsula is one of the most attractive areas within Turkey with an enviable climate, beautiful coastal scenery and sophisticated night life, attracting 2.5 million visitors a year. Villas and apartments in the area of Turkbuku, in the north of the Bodrum peninsula are particularly sought after by wealthy local and international buyers. With stylish secluded resorts and a jet set crowd to rival Capri or St Tropez, the Bodrum peninsula is in a different league from the rest of Turkey s busy Aegean coast.. On summer days the smart set glides in on yachts and the occasional seaplane, and on summer nights the shoreline becomes a buzzing party venue (Conde Nast Traveller June 2007) Tourism infrastructure and transportation around the site is well developed, with Bodrum Milas International Airport located within 45 minute transfer time of the site, providing direct access for Turkish and international visitors. The Banyan Tree Bodrum site is located amongst low rise villa developments and commands fine views. The region benefits from a Mediterranean climate with the warm and dry weather of the summer season lasting until the end of October, and over 300 sunny days a year. Banyan Tree Hotels and Resorts, the premium hotel resort and residence and spa operator, have selected the development for their first offering in Turkey and are committed to provide the required residence management and interior design services. 2

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INVESTMENT SUMMARY Project Overview: Total Gross Area: 185,175 sqm Total Net Land Area: 130,000 sqm Construction Area: 60,664 sqm Sellable Residential Area: 38,354 sqm Sellable Hotel Area: 11,170 sqm Social Area: 7,000 sqm Technical Area: 4,140 sqm Site Usage: Total of 247 dwelling units and 60,664 sqm of total built area. 98 Luxury Villas with sizes 170 400 sqm with their own private pool and garden. 74 Luxury Hotel Villas with sizes 150 210 sqm with their own private pool and garden. 75 apartments with sizes 75 190 sqm with access to shared pool facilities. World class destination Spa Facility of 4,000 sqm. Front of House, Back of House, and Social facilities. 4

Project Status: Site acquired by the Fund s wholly owned Turkish subsidiaries (OSMANLI YAPI 1 INS.TUR.SAN. VE TIC. A.S., and OSMANLI YAPI 4 INS. TUR.SAN. VE TIC.A.S.) in April 2006, with a further 2 parcels totaling 18,350 sqm acquired in 2006/2007 to provide a contiguous area of 185,175 sqm. Clear unencumbered freehold legal title acquired for the entire site which represents the last contiguous piece of land suitable for large scale resort development in Turkbuku. Master Plan completed by WATG. Architectural designs completed by renowned local architects YPU. All Zoning applications fully completed in relation to 6 of the Fund s parcels (166,825 sqm), and at an advanced stage for the remaining 2 (18,350 sqm). According to the current 1/1,000 scale zoning plan, various parcels are zoned as tourism area or secondary residential area with the construction permits of 0.20 and 0.30. The building coverage ratios vary between 0.10 and 0.15. According to the zoning plan notes, for whole buildings the maximum height will be 6.5m consisting of two floors. Basement floors can be constructed and are not required to be included in calculations of density. All architectural design plans, engineering, mechanical and technical plans, and geological surveys have been submitted. The award of the final construction permit will be handled by the selected construction company. Sales offices have been constructed in both Golturkuku and Istanbul. Leading Turkish contractor to construct the development. Benefits of Banyan Tree Partnership: Management agreement and interior design services agreement executed with Banyan Tree Hotels & Resorts, a leading manager of premium resorts, hotels, residences and spas in the Asia Pacific which has received over 300 awards and accolades including Conde Naste Traveller s Favourite Overseas Spa Hotel. The Turkbuku, Bodrum site was chosen by Banyan after an extensive search and selection process conducted in the region. Banyan Tree branded residences will be the first luxury spa and residence development of its kind in southern Turkey. Banyan Tree will manage the resort, residences and spa and also provide the interior design concept which will include its signature pool villas and multi award winning spa. Banyan Tree s involvement and global reputation is expected to significantly enhance the sales prices that will be achieved for the villas and apartments. 5

FINANCIAL INFORMATION Key Financial Assumptions: Project Acquisition Cost: $65 million Financing: o o Acquisition Finance: 50% of the initial acquisition cost Development Finance: Up to 75% of the construction cost available on a revolving credit facility (20% is expected to be utilized) Targeted investment period: 36 months Construction period: 19 months Sales period: 30 months (straight line sales success assumed) VAT: 18% Corporate Tax: 20% Sales Costs: 4% Hotel Operation Assumptions: Assets: Spa, Restaurant, Meeting Room, Front of House and Back of House Occupancy: 50% ADR: $900 Total Room Nights Available: 300 Number of Hotel Units: 74 Hotel villas sold with 6 year rental guarantees of 6% Exit: Sell at the end of year 6 at 5x EBITDA i.e. $18m (operating profit $7m, net profıt $3.6m after servicing shortfall in rental guarantee) 6

IRR Sensitivity Analysis: Sales Price per sqm 54.2% $5,000 $6,000 $7,000 Built $1,200 37.8% 57.2% 77.3% Costs $1,300 34.5% 54.2% 73.6% per sqm $1,400 31.4% 51.0% 70.2% ROI Sensitivity Analysis: Sales Price per sqm 231.5% $5,000 $6,000 $7,000 Built $1,200 164.4% 241.3% 315.3% Costs $1,300 151.4% 231.5% 305.0% per sqm $1,400 138.4% 221.0% 295.2% Cumulative Cash Position: $ in thousands $100,000 $75,000 $50,000 $25,000 $0 ($25,000) ($50,000) Jun-08 Nov-08 Apr-09 Sep-09 Feb-10 Jul-10 Dec-10 May-11 Oct-11 Mar-12 Aug-12 Jan-13 Jun-13 Nov-13 Apr-14 Sep-14 Feb-15 Jul-15 Dec-15 7

KEY PROJECT HIGHLIGHTS Advanced Project Status Master plan and architectural design work is completed Zoning applications are fully completed Ready to commence the construction and off plan sales Sales offices constructed in both Turkbuku and Istanbul Strong Sales Proposition Positioned in an elite coastal location, with excellent tourist infrastructure Proximity to the airport and ease of transportation All buildings have a panoramic sea view Established location for wealthy Turkish purchasers of second homes Banyan Tree branding and proximity to several proposed golf projects driving demand from international purchasers (particularly UK, Russia, Germany, France, Holland, Italy and Scandinavia) Significant growth in foreign tourist arrivals in Turkey 19.2% year on year increase June 2008 rising from 16.6% in 2007 Shortage of developable plots in the Turkbuku Region Last contiguous piece of land suitable for large scale resort development in Turkbuku 8

MARKET COMPARABLES Market Comparables: Types of Unit Unit Sales Price Project Name Building Developer size (m2) per m2 (USD) Website Göltürkbükü Bakraz Villas Koleksiyon Mobilya 156 $6,000 http://www.bakraz.com/index_en.html Bitez Aktur Sarnıç Apartments Yapı Endüstrisi 95 / 110 $3,158 / $4,091 http://www.yapend.com.tr/en/index.html Yalıkavak Gundogan Tekfen Villas Tekfen İnşaat 70 / 320 $3,750 / $6,500 http://www.tekfenyalikavak.com/ 9

PROPOSED COMPONENTS OF THE BANYAN TREE BODRUM PROJECT Residential Villas 10

Residential Apartments and Landscape 11

FINANCIAL SUMMARY Project Name Bodrum Turkbuku Ownership 100% Project Acquisition Costs (000s) $65,000 Start of Construction October-08 Construction Period (months) 19 Sales Start November-08 Sales Period (months) 30 Construction Area 60,599 Sellable Area 50,297 Costs / sqm $1,300 Total Construction & Development Costs (000s) $78,779 Sales / sqm $6,000 Sales (000s) $301,780 Domestic Sales 50% End of Construction May-10 End of Sales Period May-11 Bodrum Turkbuku USD '000 Total Domestic Sales $150,890 International Sales Deposits 30% $45,267 International Sales Final Payment 70% $105,623 Hotel Net Revenue $20,539 Total Construction & Development Costs (000s) ($78,779) Net Proceeds Before Interest and Taxes $243,541 VAT Paid 18.0% $14,180 VAT Received 18.0% ($54,320) Accumulated VAT Net VAT Payable ($40,140) Interest Expense ($2,784) Real Estate Registration Tax 1.5% ($4,527) Stamp Tax 0.75% ($2,263) Sales Costs 4.0% ($12,071) Net Revenue before Land Costs $181,755 Land Cost Allocation ($65,000) Profit Before Corporate Tax $116,755 Accumulated PBT (For Corp Tax Purposes) Accrued Corporate Tax 20.0% ($23,435) Net Profit $93,320 Cash Flow to Investor Net Revenue before Land Costs $181,755 Corporate Tax ($23,435) After Tax Net Revenue $158,320 Project Acquisition Costs ($65,000) Net Cash Flow Before Carry $93,320 Development Success Fee ($18,077) Net Cash Flow $75,242 Net Cash to Investor $75,242 Maximum Cash Requirement $32,500 IRR 54.2% ROI 231.5% 12