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variable rent

propcoopco hotel leases variable rent and ifrs 16 consolidation

Hospitality, Industry Guides, Industry Guides, Multi-Entity Accounting

PropCo/OpCo Hotel Leases: The Variable Rent That Doesn’t Appear on the Balance Sheet — and Why Your Consolidation Won’t Balance Without It

August 16, 2026

Marcus has done everything right. Summit Hotels Group restructured into a PropCo/OpCo arrangement eighteen months ago: Summit PropCo Ltd owns…