Subsequent Events	9 Months Ended
Sep. 30, 2016
Notes
Subsequent Events	21. NOTE 21: OTHER EVENTS On May 9, 2016, the Company signed an agreement with “Median Trust SA”, by which this service provider is mandated to set-up a special purpose vehicle (“SPV”), to be called “Compartment” in accordance with Luxembourg law. The objective of the SPV is to obtain an investment grade rating and to make a bond offering of not less than $100 million. The SPV will be the issuer, however, the responsibility to place the bonds remains with the Company. As of the date of this report, the SPV has not yet been established. 22. NOTE 22: SUBSEQUENT EVENTS Management has evaluated subsequent events after the balance sheet date, through the issuance of the financial statements, for appropriate accounting and disclosure. The Company has determined that there were the following events that warrant disclosure and no events that warrant recognition in the financial statements. On October 28, 2016, Hans Rigendinger and Dr. Max Rössler formally agreed to maintain the guaranty described under Note 3, as necessary, until completion of the construction of Paradisus Papagayo Bay Resort & Luxury Villas, after which date the guaranty will expire. On October 4, 2016 the entire amount of a loan described in Note 17 to R. Weimar was repaid.

Subsequent Events

9 Months Ended

Sep. 30, 2016

21. NOTE 21: OTHER EVENTS

On May 9, 2016, the Company signed an agreement with “Median Trust SA”, by which this service provider is mandated to set-up a special purpose vehicle (“SPV”), to be called “Compartment” in accordance with Luxembourg law. The objective of the SPV is to obtain an investment grade rating and to make a bond offering of not less than $100 million. The SPV will be the issuer, however, the responsibility to place the bonds remains with the Company. As of the date of this report, the SPV has not yet been established.

22. NOTE 22: SUBSEQUENT EVENTS

Management has evaluated subsequent events after the balance sheet date, through the issuance of the financial statements, for appropriate accounting and disclosure. The Company has determined that there were the following events that warrant disclosure and no events that warrant recognition in the financial statements.

On October 28, 2016, Hans Rigendinger and Dr. Max Rössler formally agreed to maintain the guaranty described under Note 3, as necessary, until completion of the construction of Paradisus Papagayo Bay Resort & Luxury Villas, after which date the guaranty will expire.

On October 4, 2016 the entire amount of a loan described in Note 17 to R. Weimar was repaid.