0001040829 2010-01-01 2010-12-31 0001040829 2010-03-31 0001040829 2009-12-31 0001040829 2010-01-01 2010-03-31 0001040829 2011-03-31 0001040829 2010-12-31 0001040829 2010-06-30 0001040829 2011-04-30 0001040829 2011-01-01 2011-03-31 iso4217:USD xbrli:shares xbrli:shares iso4217:USD <!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" --> <!-- Begin Block Tagged Note 1 - us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock--> <div align="left" style="font-family: 'Times New Roman',Times,serif"> <!-- xbrl,ns --> <!-- xbrl,nx --> <div align="center" style="font-size: 10pt; margin-top: 0pt"><b></b> </div> <div align="left"> </div> <div align="center" style="font-size: 10pt; margin-top: 0pt"><b> </b> </div> <div align="left" style="font-size: 10pt; margin-top: 6pt"><b>1. BASIS OF PRESENTATION:</b> </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">The condensed consolidated financial statements include the accounts of Gaylord Entertainment Company and its subsidiaries (the &#8220;Company&#8221;) and have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (the &#8220;SEC&#8221;). Certain information and footnote disclosures normally included in annual financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the financial information presented not misleading. These condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the notes thereto included in the Company&#8217;s Annual Report on Form 10-K as of and for the year ended December&#160;31, 2010 filed with the SEC. In the opinion of management, all adjustments necessary for a fair statement of the results of operations for the interim periods have been included. All adjustments are of a normal, recurring nature. The results of operations for such interim periods are not necessarily indicative of the results for the full year because of seasonal and short-term variations. </div> </div> <!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" --> <!-- Begin Block Tagged Note 2 - us-gaap:ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock--> <div align="left" style="font-family: 'Times New Roman',Times,serif"> <div align="left" style="font-size: 10pt; margin-top: 6pt"><b>2. NEWLY ISSUED ACCOUNTING STANDARDS:</b> </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">In January&#160;2010, the Financial Accounting Standards Board issued Accounting Standards Update (&#8220;ASU&#8221;) No.&#160;2010-06, Topic 820, &#8220;<i>Fair Value Measurements and Disclosures</i>,&#8221; to require more detailed disclosures regarding transfers in and out of Level 1 and Level 2 fair value measurements, including the amounts and reasons for the transfers. Level 3 fair value measurements should present separate information about purchases, sales, issuances and settlements. In addition, this ASU requires that a reporting entity should provide fair value measurement disclosures for each class of assets and liabilities, defined as a subset of assets or liabilities within a line item in the statement of financial position, as well as disclosures about the valuation techniques and inputs used to measure fair value in either Level 2 or Level 3. The Company adopted the remaining disclosure requirements of this ASU in the first quarter of 2011, and the adoption did not have a material impact on the Company&#8217;s consolidated financial statements. </div> </div> <!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" --> <!-- Begin Block Tagged Note 3 - get:NashvilleFloodTextBlock--> <div align="left" style="font-family: 'Times New Roman',Times,serif"> <div align="left" style="font-size: 10pt; margin-top: 6pt"><b>3. NASHVILLE FLOOD:</b> </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">As more fully discussed in the Company&#8217;s Annual Report on Form 10-K as of and for the year ended December&#160;31, 2010 filed with the SEC, on May&#160;3, 2010, Gaylord Opryland, the Grand Ole Opry, certain of the Company&#8217;s Nashville-based attractions, and certain of the Company&#8217;s corporate offices experienced significant flood damage as a result of the historic flooding of the Cumberland River (collectively, the &#8220;Nashville Flood&#8221;). Each of the affected properties reopened in 2010; however, the Company will continue to have various flood-related expenses during 2011 as it completes the remaining flood-related projects. These expenses have been segregated from normal operations and are reported as casualty loss in the accompanying condensed consolidated statements of operations. </div> <!-- Folio --> <!-- /Folio --> </div> <!-- PAGEBREAK --> <div style="font-family: 'Times New Roman',Times,serif"> <div align="left" style="font-size: 10pt; margin-top: 12pt"><i>Casualty Loss</i> </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">During the three months ended March&#160;31, 2011, casualty loss in the accompanying condensed consolidated statement of operations was comprised of the following (in thousands): </div> <div align="center"> <table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"> <!-- Begin Table Head --> <tr valign="bottom"> <td width="52%">&#160;</td> <td width="5%">&#160;</td> <td width="1%">&#160;</td> <td width="5%">&#160;</td> <td width="1%">&#160;</td> <td width="5%">&#160;</td> <td width="1%">&#160;</td> <td width="5%">&#160;</td> <td width="1%">&#160;</td> <td width="5%">&#160;</td> <td width="1%">&#160;</td> <td width="5%">&#160;</td> <td width="1%">&#160;</td> <td width="5%">&#160;</td> <td width="1%">&#160;</td> <td width="5%">&#160;</td> <td width="1%">&#160;</td> </tr> <tr style="font-size: 8pt" valign="bottom"> <td>&#160;</td> <td>&#160;</td> <td nowrap="nowrap" align="center" colspan="14" style="border-bottom: 1px solid #000000"><b>Three Months Ended March 31, 2011</b></td> <td style="border-bottom: 1px solid #000000">&#160;</td> </tr> <tr style="font-size: 8pt" valign="bottom"> <td>&#160;</td> <td>&#160;</td> <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>Hospitality</b></td> <td style="border-bottom: 1px solid #000000">&#160;</td> <td style="border-bottom: 1px solid #000000">&#160;</td> <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>Opry and Attractions</b></td> <td style="border-bottom: 1px solid #000000">&#160;</td> <td style="border-bottom: 1px solid #000000">&#160;</td> <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>Corporate and Other</b></td> <td style="border-bottom: 1px solid #000000">&#160;</td> <td style="border-bottom: 1px solid #000000">&#160;</td> <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>Total</b></td> <td style="border-bottom: 1px solid #000000">&#160;</td> </tr> <!-- End Table Head --> <!-- Begin Table Body --> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:15px; 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INCOME PER SHARE:</b> </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">The weighted average number of common shares outstanding is calculated as follows (in thousands): </div> <div align="center"> <table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%"> <!-- Begin Table Head --> <tr valign="bottom"> <td width="76%">&#160;</td> <td width="5%">&#160;</td> <td width="3%">&#160;</td> <td width="1%">&#160;</td> <td width="3%">&#160;</td> <td width="5%">&#160;</td> <td width="3%">&#160;</td> <td width="1%">&#160;</td> <td width="3%">&#160;</td> </tr> <tr style="font-size: 8pt" valign="bottom"> <td>&#160;</td> <td>&#160;</td> <td nowrap="nowrap" align="center" colspan="7" style="border-bottom: 1px solid #000000"><b>Three Months Ended March 31,</b></td> </tr> <tr style="font-size: 8pt" valign="bottom"> <td>&#160;</td> <td>&#160;</td> <td nowrap="nowrap" align="center" colspan="3" style="border-bottom: 1px solid #000000"><b>2011</b></td> <td>&#160;</td> <td nowrap="nowrap" align="center" colspan="3" style="border-bottom: 1px solid #000000"><b>2010</b></td> </tr> <!-- End Table Head --> <!-- Begin Table Body --> <tr valign="bottom" style="background: #cceeff"> <td valign="top"> <div style="margin-left:0px; text-indent:-0px">Weighted average shares outstanding </div></td> <td>&#160;</td> <td nowrap="nowrap" align="right" valign="top">&#160;</td> <td align="right" valign="top"><b>48,221</b></td> <td nowrap="nowrap" valign="top">&#160;</td> <td>&#160;</td> <td nowrap="nowrap" align="right" valign="top">&#160;</td> <td align="right" valign="top">47,011</td> <td nowrap="nowrap" valign="top">&#160;</td> </tr> <tr valign="bottom"> <td valign="top"> <div style="margin-left:0px; text-indent:-0px">Effect of dilutive stock options </div></td> <td>&#160;</td> <td nowrap="nowrap" align="right" valign="top">&#160;</td> <td align="right" valign="top"><b>&#8212;</b></td> <td nowrap="nowrap" valign="top">&#160;</td> <td>&#160;</td> <td nowrap="nowrap" align="right" valign="top">&#160;</td> <td align="right" valign="top">&#8212;</td> <td nowrap="nowrap" valign="top">&#160;</td> </tr> <tr style="font-size: 1px"> <td valign="top"> <div style="margin-left:0px; text-indent:-0px">&#160; </div></td> <td>&#160;</td> <td nowrap="nowrap" align="right" valign="top">&#160;</td> <td align="right" valign="top" style="border-top: 1px solid #000000">&#160;</td> <td nowrap="nowrap" valign="top">&#160;</td> <td>&#160;</td> <td nowrap="nowrap" align="right" valign="top">&#160;</td> <td align="right" valign="top" style="border-top: 1px solid #000000">&#160;</td> <td nowrap="nowrap" valign="top">&#160;</td> </tr> <tr valign="bottom" style="background: #cceeff"> <td valign="top"> <div style="margin-left:0px; text-indent:-0px">Weighted average shares outstanding &#8212; assuming dilution </div></td> <td>&#160;</td> <td nowrap="nowrap" align="right" valign="top">&#160;</td> <td align="right" valign="top"><b>48,221</b></td> <td nowrap="nowrap" valign="top">&#160;</td> <td>&#160;</td> <td nowrap="nowrap" align="right" valign="top">&#160;</td> <td align="right" valign="top">47,011</td> <td nowrap="nowrap" valign="top">&#160;</td> </tr> <tr style="font-size: 1px"> <td valign="top"> <div style="margin-left:0px; text-indent:-0px">&#160; </div></td> <td>&#160;</td> <td nowrap="nowrap" align="right" valign="top">&#160;</td> <td align="right" valign="top" style="border-top: 3px double #000000">&#160;</td> <td nowrap="nowrap" valign="top">&#160;</td> <td>&#160;</td> <td nowrap="nowrap" align="right" valign="top">&#160;</td> <td align="right" valign="top" style="border-top: 3px double #000000">&#160;</td> <td nowrap="nowrap" valign="top">&#160;</td> </tr> <!-- End Table Body --> </table> </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">For the three months ended March&#160;31, 2011 and 2010, the effect of dilutive stock-based compensation awards was the equivalent of approximately 839,000 and 434,000 shares, respectively, of common stock outstanding. Because the Company had a loss from continuing operations in the three months ended March&#160;31, 2011 and 2010, these incremental shares were excluded from the computation of dilutive earnings per share for those periods as the effect of their inclusion would have been anti-dilutive. </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">The Company had stock-based compensation awards outstanding with respect to approximately 884,000 and 3,047,000 shares of common stock as of March&#160;31, 2011 and 2010, respectively, that could potentially dilute earnings per share in the future but were excluded from the computation of diluted earnings per share for the three months ended March&#160;31, 2011 and 2010, respectively, as the effect of their inclusion would have been anti-dilutive. </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">As discussed in Note 8, and more fully in the Company&#8217;s Annual Report on Form 10-K as of and for the year ended December&#160;31, 2010, in 2009, the Company issued 3.75% Convertible Senior Notes (the &#8220;Convertible Notes&#8221;) due 2014. 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The Convertible Notes are convertible, under certain circumstances as described in the Company&#8217;s Annual Report on Form 10-K as of and for the year ended December&#160;31, 2010 filed with the SEC, at the holder&#8217;s option, into shares of the Company&#8217;s common stock, at an initial conversion rate of 36.6972 shares of common stock per $1,000 principal amount of the Convertible Notes, which is equivalent to an initial conversion price of approximately $27.25 per share. 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Based on the Company&#8217;s March&#160;31, 2011 closing stock price of $34.68, the &#8220;if-converted value&#8221; of the Convertible Notes exceeds the face amount by $98.2&#160;million; however, after giving effect to the exercise of the call options and warrants discussed below, the incremental cash or share settlement in excess of the face amount would result in either a cash payment of $26.2&#160;million or a 0.8&#160;million net share issuance by the Company, or a combination of cash and stock, at the Company&#8217;s option. </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">Concurrently with the offering of the Convertible Notes, the Company entered into convertible note hedge transactions with respect to its common stock (the &#8220;Purchased Options&#8221;) with counterparties affiliated with the initial purchasers of the Convertible Notes, for purposes of reducing the potential dilutive effect upon conversion of the Convertible Notes. The initial strike price of the Purchased Options is $27.25 per share of the Company&#8217;s common stock (the same as the initial conversion price of the Convertible Notes) and is subject to certain customary adjustments. The Purchased Options entitle the Company to purchase, subject to anti-dilution adjustments substantially similar to the Convertible Notes, approximately 13.2&#160;million shares of common stock. The Company may settle the Purchased Options in shares, cash or a combination of cash and shares, at the Company&#8217;s option. </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">Separately and concurrently with entering into the Purchased Options, the Company also entered into warrant transactions whereby it sold warrants to each of the hedge counterparties entitling them to acquire, subject to anti-dilution adjustments, up to approximately 13.2&#160;million shares of common stock at an initial exercise price of $32.70 per share. The warrants may only be settled in shares of the Company&#8217;s common stock. </div> </div> <!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" --> <!-- Begin Block Tagged Note 9 - us-gaap:DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock--> <div style="font-family: 'Times New Roman',Times,serif"> <div align="left" style="font-size: 10pt; margin-top: 6pt"><b>9. DERIVATIVE FINANCIAL INSTRUMENTS:</b> </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">The Company is exposed to certain risks relating to its ongoing business operations. The primary risks managed by using derivative instruments are interest rate risk and commodity price risk. Interest rate swaps are entered into to manage interest rate risk associated with portions of the Company&#8217;s variable rate borrowings. Natural gas price swaps are entered into to manage the price risk associated with forecasted purchases of natural gas and electricity used by the Company&#8217;s hotels. The Company designates its interest rate swaps as cash flow hedges of variable rate borrowings and its natural gas price swaps as cash flow hedges of forecasted purchases of natural gas and electricity. All of the Company&#8217;s derivatives are held for hedging purposes. The Company does not engage in speculative transactions, nor does it hold or issue financial instruments for trading purposes. All of the counterparties to the Company&#8217;s derivative agreements are financial institutions with at least investment grade credit ratings. </div> <div align="left" style="font-size: 10pt; margin-top: 12pt"><b><i>Cash Flow Hedging Strategy</i></b> </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">For derivative instruments that are designated and qualify as a cash flow hedge, the effective portion of the gain or loss on the derivative instrument is reported as a component of other comprehensive income (loss) (&#8220;OCI&#8221;) and reclassified into earnings in the same line item associated with the forecasted transaction and in the same period or periods during which the hedged transaction affects earnings (e.g., in &#8220;interest expense&#8221; when the hedged transactions are interest cash flows associated with variable rate debt). The remaining gain or loss on the derivative instrument in excess of the cumulative change in the present value of future cash flows of the hedged item, or ineffectiveness, if any, is recognized in the statement of operations during the current period. </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">The interest rate swap agreement currently utilized by the Company effectively modifies the Company&#8217;s exposure to interest rate risk by converting $500.0&#160;million, or 71%, of the Company&#8217;s variable rate debt outstanding under the term loan portion of the Company&#8217;s $1.0&#160;billion credit facility to a weighted average fixed rate of 3.94% plus the applicable margin on these borrowings, thus reducing the impact of interest rate changes on future interest expense. This agreement involves the receipt of variable rate amounts in exchange for fixed rate interest payments through July&#160;25, 2011, without an exchange of the underlying principal amount. The critical terms of the swap agreements match the critical terms of the borrowings under the term loan portion of the $1.0 billion credit facility. Therefore, the Company has designated these interest rate swap agreements as cash flow hedges. As the terms of these derivatives match the terms of the underlying hedged items, there should be no gain (loss)&#160;from ineffectiveness recognized in income on derivatives unless there is a termination of the derivative or the forecasted transaction is determined to be unlikely to occur. </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">The Company has entered into natural gas price swap contracts to manage the price risk associated with a portion of the Company&#8217;s forecasted purchases of natural gas and electricity used by the Company&#8217;s hotels. The objective of the hedge is to reduce the variability of cash flows associated with the forecasted purchases of these commodities. 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STOCK PLANS:</b> </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">In addition to grants of stock options to its directors and employees, the Company&#8217;s 2006 Omnibus Incentive Plan (the &#8220;Plan&#8221;) permits the award of restricted stock and restricted stock units (&#8220;Restricted Stock Awards&#8221;). The fair value of Restricted Stock Awards is determined based on the market price of the Company&#8217;s stock at the date of grant. The Company generally records compensation expense equal to the fair value of each Restricted Stock Award granted over the vesting period. </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">During the three months ended March&#160;31, 2011, the Company granted 149,320 Restricted Stock Awards with time-based vesting and a weighted-average grant-date fair value of $34.30 per award. Additionally, the Company granted 67,400 Restricted Stock Awards to certain members of its management team which may vest in 2014. The number of awards that will ultimately vest will be based on Company performance relative to the annual budgets approved by the Company&#8217;s board of directors. 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margin-top: 12pt"><b>12. INCOME TAXES:</b> </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">The Company&#8217;s effective tax rate as applied to pre-tax loss was 33% and (118)% for the three months ended March&#160;31, 2011 and 2010, respectively. Under the Patient Protection and Affordable Care Act, which became law on March&#160;23, 2010, as amended by the Health Care and Education Reconciliation Act of 2010, which became law on March&#160;30, 2010, the Company and other companies that receive a subsidy under Medicare Part&#160;D to provide retiree prescription drug coverage will no longer receive a Federal income tax deduction for the expenses incurred in connection with providing the subsidized coverage to the extent of the subsidy received. Because future anticipated retiree health care liabilities and related subsidies were already reflected in the Company&#8217;s financial statements, this change required the Company to reduce the value of the related tax benefits recognized in its financial statements during the period the law was enacted. As a result, the Company recorded a one-time, non-cash tax charge of $0.8&#160;million during the three months ended March&#160;31, 2010 to reflect the impact of this change. This charge, as well as changes in the Company&#8217;s valuation allowances during each period, resulted in the change to the effective tax rate noted above. </div> <!-- Folio --> <!-- /Folio --> </div> <!-- PAGEBREAK --> <div style="font-family: 'Times New Roman',Times,serif"> <div align="left" style="font-size: 10pt; margin-top: 6pt">As of March&#160;31, 2011 and December&#160;31, 2010, the Company had $16.0&#160;million and $19.0&#160;million of unrecognized tax benefits, respectively, of which $9.0&#160;million, respectively, would affect the Company&#8217;s effective tax rate if recognized. These liabilities are recorded in other long-term liabilities in the accompanying condensed consolidated balance sheets. The Company estimates the overall decrease in unrecognized tax benefits in the next twelve months will be approximately $14.1 million, mainly due to the expiration of various statutes of limitations. As of March&#160;31, 2011 and December&#160;31, 2010, the Company had accrued $1.9&#160;million of interest and $0.1&#160;million of penalties related to uncertain tax positions. </div> </div> <!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" --> <!-- Begin Block Tagged Note 13 - us-gaap:CommitmentsAndContingenciesDisclosureTextBlock--> <div style="font-family: 'Times New Roman',Times,serif"> <div align="left" style="font-size: 10pt; margin-top: 6pt"><b>13. COMMITMENTS AND CONTINGENCIES:</b> </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">As further discussed in Note 3, on May&#160;3, 2010, Gaylord Opryland, the Grand Ole Opry, certain of the Company&#8217;s Nashville-based attractions, and certain of the Company&#8217;s corporate offices experienced significant damage as a result of the Nashville Flood. While certain flood-related projects remain to be completed in 2011, the Company repaired the damage to these facilities and reopened them at various dates during 2010. The Company entered into several agreements with general contractors and other suppliers for the provision of certain remediation and construction services at the facilities damaged by the Nashville Flood. As of March&#160;31, 2011, the Company had open commitments to pay $7.7&#160;million under those agreements and expects to execute $5 &#8212; $7&#160;million of additional commitments to complete the remaining flood-related projects. The Company also has commitments for maintenance capital expenditures and other projects. </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">On September&#160;3, 2008, the Company announced it had entered into a land purchase agreement with DMB Mesa Proving Grounds LLC, an affiliate of DMB Associates, Inc. (&#8220;DMB&#8221;), to create a resort and convention hotel at the Mesa Proving Grounds in Mesa, Arizona, which is located approximately 30 miles from downtown Phoenix. The DMB development is planned to host an urban environment that features a Gaylord resort property, a retail development, a golf course, office space, residential offerings and significant other mixed-use components. The Company&#8217;s purchase agreement includes the purchase of 100 acres of real estate within the 3,200-acre Mesa Proving Grounds. The project is contingent on the finalization of entitlements and incentives, and final approval by the Company&#8217;s board of directors. The Company made an initial deposit of a portion of the land purchase price upon execution of the agreement with DMB, and additional deposit amounts are due upon the occurrence of various development milestones, including required governmental approvals of the entitlements and incentives. These deposits are refundable to the Company upon a termination of the agreement with DMB during a specified due diligence period, except in the event of a breach of the agreement by the Company. The timing of this development is uncertain, and the Company has not made any financing plans or, except as described above, made any commitments in connection with the proposed development. </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">The Company is considering other potential hotel sites throughout the country. The timing and extent of any of these development projects is uncertain, and the Company has not made any commitments, received any government approvals or made any financing plans in connection with these development projects. </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">Through joint venture arrangements with two private real estate funds managed by DB Real Estate Opportunities Group, the Company previously invested in minority ownership interests in two joint ventures which were formed to own and operate hotels in Hawaii. As part of the joint venture arrangements, the Company entered into contribution agreements with the majority owners, which owners had guaranteed certain recourse liabilities under third-party loans to the joint ventures. The guarantees of the joint venture loans guaranteed each of the subsidiaries&#8217; obligations under its third party loans for as long as those loans remain outstanding (i)&#160;in the event of certain types of fraud, breaches of environmental representations or warranties, or breaches of certain &#8220;special purpose entity&#8221; covenants by the subsidiaries, or (ii)&#160;in the event of bankruptcy or reorganization proceedings of the subsidiaries. The Company agreed that, in the event a majority owner is required to make any payments pursuant to the terms of these guarantees of joint venture loans, it will contribute to the majority owner an amount based on its proportional commitment in the applicable joint venture. The Company estimates that the maximum potential amount for which the Company could be liable under the contribution agreements is $23.8&#160;million, which represents its pro rata share of the $121.2&#160;million of total debt that is subject to the guarantees. As of March 31, 2011, the Company had not recorded any liability in the condensed consolidated balance sheet associated with the contribution agreements. </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">On February&#160;22, 2005, the Company concluded the settlement of litigation with Nashville Hockey Club Limited Partnership (&#8220;NHC&#8221;), which owned the Nashville Predators NHL hockey team. At the closing of the settlement, NHC redeemed all of the Company&#8217;s outstanding limited partnership units in the Predators, and the Naming Rights Agreement between the Company and NHC was terminated. 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margin-top: 12pt"><b>16. INFORMATION CONCERNING GUARANTOR AND NON-GUARANTOR SUBSIDIARIES:</b> </div> <div align="left" style="font-size: 10pt; margin-top: 6pt">Not all of the Company&#8217;s subsidiaries have guaranteed the Company&#8217;s Convertible Notes and the Senior Notes. The Company&#8217;s Convertible Notes and Senior Notes are guaranteed on a senior unsecured basis by generally all of the Company&#8217;s active domestic subsidiaries (the &#8220;Guarantors&#8221;). 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