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Hilton Worldwide

hlt · NYSE Consumer Cyclical
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FY2017 Annual Report · Hilton Worldwide
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2017 ANNUAL REPORT

HILTON

We Are
We Are

HOSPITALITY

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ir.hilton.com

 
 
 
 
Stockholder Information

Stock Market Information
Ticker Symbol: HLT
Market Listed and Traded: 
NYSE

Corporate Office
Hilton
7930 Jones Branch Drive
McLean, Virginia 22102

+1 703 883 1000
www.hilton.com/corporate

Investor Relations
7930 Jones Branch Drive
McLean, Virginia 22102

+1 703 883 5476
ir.hilton.com
ir@hilton.com

Independent Registered  
Public Accounting Firm
Ernst & Young LLP
1775 Tysons Boulevard
Tysons, Virginia 221022

+1 703 747 1000
ey.com

Transfer Agent
EQ Shareowner Services
P.O. Box 64874
St. Paul, Minnesota 55164-0874

+1 800 468 9716
www.shareowneronline.com

Annual Meeting  
of Stockholders
May 10, 2018
McLean, Virginia 22102

Fellow Shareholders

Nearly a century ago, 
a young entrepreneur 
named Conrad Hilton 
purchased, almost on 
impulse, the Mobley 
Hotel in Cisco, Texas. 
Soon the inventor  
of the modern 
hospitality industry 
found himself setting 
an even grander goal: 
“To fill the earth with 
the light and warmth 

of hospitality.” Almost one hundred years later our 
world continues to benefit from Conrad’s vision. 

I have said for some time that we have entered a 
Golden Age of Travel, and 2017 brought an important 
milestone with international tourism arrivals reaching 
a staggering 1.3 billion1 — an all-time high. Trends 
indicate this record will continue to be broken as  
the middle class grows in places like China and India, 
and the next generations of travelers seek unique 
adventures and genuine hospitality.

This golden age is a golden opportunity for our 
industry. Travel and tourism can emerge as a powerful 
remedy to the world’s challenges. We are a principal 
contributor to global economic growth, providing  
10 percent of global GDP. We are also the world’s 
largest employer, hiring one out of every nine people.1 
Travel is an engine for understanding, connecting 
diverse peoples, ideas, and cultures. We are in  
the business of creating travel opportunities  
and environments that enhance those human 
connections, creating a positive ripple effect  
through communities all over the world. 

This golden age is also a golden opportunity for 
Hilton. Our guests come from around the globe  
and arrive at our nearly 5,300 properties carrying 
the excitement, joy, and stress of their days. 

Waiting to greet them are 380,0002 Hilton Team 
Members with a simple mission: To make each 
and every guest feel like part of our family, feel at 
home, and to enrich their lives with unforgettable 
travel experiences.

Travel is an engine for 
understanding, connecting 
diverse peoples, ideas,  
and cultures.

2017 was a pivotal year for Hilton. We successfully 
completed the spin-offs of Park Hotels & Resorts 
and Hilton Grand Vacations to create a new 
simplified, resilient, fee-based business model.  
We celebrated our 5,000th property milestone, 
launched our 14th brand — Tapestry Collection by 
Hilton, rolled out new technologies, and returned 
nearly $1.1 billion to shareholders, all of which 
enhance the guest experience, strengthen our 
loyalty base, and drive performance. 

Hilton continued to expand travel opportunities  
for millions of ambitious new travelers. We opened 
nearly 400 new properties, a rate of more than  
one hotel per day, and 51,600 net new rooms.  
This marked our third consecutive year of record  
net unit growth — 6.5 percent — allowing us to 
welcome guests in 105 countries and territories. 
With a pipeline of nearly 2,300 properties and 
345,000 rooms, we continue to lead the industry  
in net unit growth. And our 21 percent share of 
rooms under construction accounts for more than 
four times our current market share, more than  
any other hospitality company. 

1 Source: WTTC https://www.wttc.org/-/media/files/reports/economic-impact-research/regions-2017/world2017.pdf

2 Team Members include employees at Hilton corporate offices and its owned and managed properties, and employees of franchisees who work 
on-property at independently owned and operated franchise properties in the Hilton portfolio.

© 2018 Hilton

Designed and produced by Corporate Reports Inc./Atlanta. www.cricommunications.com.

We expanded our geographic reach as well. We now 
have more than 200 properties in Asia Pacific, more 
than 100 of which are in Greater China. Our growth 
in Latin America continues at a rapid pace with  
more than 100 hotels in the region and more than  
70 in the pipeline. And, through our Hilton Africa 
Growth Initiative, we expect to add 100 properties  
to our Sub-Saharan African portfolio over the next 
five years.

To deliver exceptional experiences for every guest, 
every hotel, every time, we pursue technological 
advances that create customizable experiences.  
We scaled our Digital Key technology to 350,000 
rooms at more than 2,500 properties worldwide.  
To allow our guests to control their stay from the 
palm of their hand we introduced Connected Room, 
providing guests the freedom to control lighting, 
temperature, and entertainment all from the Hilton 
Honors app. 

And we create unparalleled value for our guests 
through our Hilton Honors loyalty program, which 
continues to grow with 71 million members and 
counting. In 2018, we are adding new benefits and 
introducing a suite of American Express co-branded 
credit cards — all of which empower members to 
achieve their travel goals. 

As always, our hospitality mission extends beyond 
our hotels and into our communities. Our Travel  
with Purpose corporate responsibility strategy 
guides how we use our footprint to empower 
communities and contribute lasting, positive change. 
We consistently review and build on our robust 
commitments to youth opportunity, environmental 
stewardship, and community resiliency, and in 2017 
this approach earned Hilton a spot on the Dow Jones 
Sustainability Index for the first time. This year we 
reached a cumulative $1 billion in savings through 
our industry-leading sustainability practices. 
Additionally, to date, we have dedicated more than 
$3 million to disaster relief efforts and $1 million to 
action grant projects that support our mission.

At Hilton, we have a century-long commitment  
to infuse the “light and warmth of hospitality” in  
the connections we make with the 160 million or  
so guests we welcome with purpose every year.  
As we expand our hospitality to new countries in 
2018, we will strive to enable our guests to travel  
with purpose by giving them more opportunities  
to make meaningful connections with the people 
and communities around them.

On behalf of our entire team, thank you for your 
continued partnership during this historically 
important time for our industry. 

We are Hilton. We are hospitality. 

Sincerely,

Christopher J. Nassetta
President & Chief Executive Officer

2017 ANNUAL REPORT    |    1

 
HILTON
At -  A -Glance

In 2017, Hilton achieved record-setting 
growth, introduced our 14th brand, and 
unveiled industry-leading innovations, all 
while remaining purpose-driven in making  
Hilton a Great Place to Work.   

Our Team Members extended our spirit of 
hospitality to approximately 160 million guests 
worldwide, contributed to their communities 
through our Travel With Purpose initiatives, 
and created space for inspiration, creativity, 
and meaningful connections.

WELCOMED
GUESTS  
WORLDWIDE

160  
million

DEDICATED
SUPPORT TO  
DISASTER RELIEF

$3 
million+1 

HILTON HONORS  
LOYALTY PROGRAM

GREW  
MEMBERSHIP TO

71  
million+

14%
GLOBAL REVPAR  
PREMIUM

Digital Key scaled  
to 350,000  
rooms worldwide 

Introduced  
Connected Room

More than $1 billion cumulative 
savings from sustainability 
projects since 2009

LISTED ON  
THE DOW JONES 
SUSTAINABILITY INDEX 
FOR THE FIRST TIME

EXPANDED
Operation: Opportunity Commitment 
to hire 20,000 additional U.S. veterans, 
spouses and dependents by 2020

To date, connected, prepared  
or employed nearly 800,000  
young people through our  
Open Doors Pledge 

Created 23,000 new hotel jobs

Opened more than one hotel a day

NAMED A TOP 10 BEST WORKPLACE 
BY GREAT PLACE TO WORK 

LAUNCHED THRIVE@HILTON INITIATIVE

1Amount to date

2    |    HILTON

Expanded global footprint to 105 countries & territories

105,000 rooms trading 
in Europe, Middle East 
and Africa

Opened 100th 
hotel in Greater 
China

Opened 200th hotel  
in Asia Pacific

Opened 100th 
hotel in Latin 
America

HIGHLIGHTS

Opened 5,000th property

Opened 399 properties

Record net unit growth,  
approvals and global pipeline

AMERICAS*

EMEA*

ASIA PACIFIC*

SUPPLY
675,000 Rooms

PIPELINE
181,000 Rooms

UNDER 
CONSTRUCTION
66,000 Rooms

*Does not include timeshare

SUPPLY
105,000 Rooms

PIPELINE
65,000 Rooms

UNDER 
CONSTRUCTION
42,000 Rooms

SUPPLY
68,000 Rooms

PIPELINE
99,000 Rooms

UNDER 
CONSTRUCTION
66,000 Rooms

2017 ANNUAL REPORT    |    3

 
 
Executive Committee

CHRISTOPHER NASSETTA*
President & Chief Executive 
Officer

KATIE BEIRNE FALLON
Global Head of Corporate 
Affairs

JOE BERGER
President, Americas

KEVIN JACOBS*
Chief Financial Officer

CHRIS SILCOCK*
Chief Commercial Officer

SIMON VINCENT
President, Europe, Middle  
East & Africa

KRISTIN CAMPBELL*
General Counsel

ALAN WATTS 
President, Asia Pacific

JONATHAN WITTER*
Chief Customer Officer

IAN CARTER*
President, Global  
Development, Architecture, 
Design & Construction

MATTHEW SCHUYLER*
Chief Human Resources 
Officer

*Executive officer as defined under the Securities Exchange Act of 1934.

Board of Directors

ELIZABETH SMITH
Chairman of the Board of 
Directors & Chief Executive 
Officer, Bloomin’ Brands

DOUGLAS STEENLAND
Chairman of the Board 
of Directors, American 
International Group, Travelport 
Worldwide & Performance  
Food Group

CHARLENE BEGLEY 
Former Senior Vice President 
and Chief Information Officer, 
General Electric, and Former 
President and Chief Executive 
Officer of Home and Business 
Solutions, General Electric

MELANIE HEALEY
Former Group President,  
The Procter & Gamble Company

RAYMOND MABUS, JR. 
United States Secretary of  
the Navy 2009-2017, Former 
Governor of Mississippi,  
Former U.S. Ambassador to the 
Kingdom of Saudi Arabia

ZHANG LING 
CEO (Duty) of HNA Group and 
Executive Vice Chairman of 
HNA Group (International)  
Co., Ltd

CHRISTOPHER NASSETTA
President & Chief Executive 
Officer

JONATHAN GRAY
Chairman of the Board of 
Directors, Hilton, President  
& Chief Operating Officer, 
Blackstone

JUDITH McHALE
President & Chief Executive 
Officer, Cane Investments  
and Former President &  
Chief Executive Officer, 
Discovery Communications

JOHN SCHREIBER
President of Centaur Capital 
Partners, Retired Partner  
& Co-Founder, Blackstone  
Real Estate Advisors

4    |    HILTON

2017

FORM 10-K

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549

(Mark One)

Form 10-K

S ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2017

or

£ Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934  

for the transition period from 

 to  

 .

Commission File Number 001-36243

Hilton Worldwide Holdings Inc. 

(Exact name of registrant as specified in its charter)

Delaware 
(State or other jurisdiction of incorporation or organization) 

27-4384691
(IRS Employer Identification No.)

7930 Jones Branch Drive, Suite 1100, McLean, VA 

(Address of Principal Executive Offices) 

22102

(Zip Code)

Registrant’s telephone number, including area code: (703) 883-1000

Securities registered pursuant to Section 12(b) of the Act:

(Title of Class) 
Common Stock, $0.01 par value per share 

(Name of each exchange on which registered)
New York Stock Exchange

Securities registered pursuant to Section 12(g) of the Act: None

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes S   No £

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes £   No S

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities 
Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), 
and (2) has been subject to such filing requirements for the past 90 days. Yes S   No £

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every 
Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months  
(or for such shorter period that the registrant was required to submit and post such files). Yes S   No £

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not 
be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III 
of this Form 10-K or any amendment to this Form 10-K. S

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller 
reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2  
of the Exchange Act.

Large accelerated filer S 

Non-accelerated filer £ (Do not check if a smaller reporting company) 

Accelerated filer £

Smaller reporting company £

Emerging growth company £

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period  
for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. £

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes £   No S

As of June 30, 2017, the aggregate market value of the registrant’s common stock held by non-affiliates of the registrant was 
approximately $12,628  million (based upon the closing sale price of the common stock on that date on the New York Stock Exchange).

The number of shares of common stock outstanding on February 7, 2018 was 316,118,115. 

Items 10, 11, 12, 13 and 14 of Part III incorporate information by reference from the registrant’s definitive proxy statement relating to its 
2018 annual meeting of stockholders to be filed with the Securities and Exchange Commission within 120 days after the close of the 
registrant’s fiscal year.

DOCUMENTS INCORPORATED BY REFERENCE

2    |    HILTON

                              
 
 
 
 
 
 
 
 
   
TABLE OF CONTENTS

PART I 

Forward-Looking Statements 

Terms Used in this Annual Report on Form 10-K 

ITEM 1. 

Business 

ITEM 1A.  Risk Factors 

ITEM 1B.  Unresolved Staff Comments 

ITEM 2. 

Properties 

ITEM 3. 

Legal Proceedings 

ITEM 4. 

Mine Safety Disclosures 

PART II

ITEM 5. 

Market for Registrant’s Common Equity, Related Stockholder Matters  
and Issuer Purchases of Equity Securities 

ITEM 6. 

Selected Financial Data 

ITEM 7. 

Management’s Discussion and Analysis of Financial Condition  
and Results of Operations 

ITEM 7A.  Quantitative and Qualitative Disclosures About Market Risk 

ITEM 8. 

ITEM 9. 

Financial Statements and Supplementary Data 

Changes in and Disagreements with Accountants on Accounting  
and Financial Disclosures 

ITEM 9A.  Controls and Procedures 

ITEM 9B.  Other Information 

PART III

ITEM 10.  Directors, Executive Officers and Corporate Governance 

ITEM 11. 

Executive Compensation 

ITEM 12. 

Security Ownership of Certain Beneficial Owners and Management  
and Related Stockholder Matters 

ITEM 13. 

Certain Relationships and Related Transactions, and Director Independence 

ITEM 14. 

Principal Accounting Fees and Services 

PART IV

ITEM 15. 

Exhibits and Financial Statement Schedules 

ITEM 16. 

Form 10-K Summary 

Signatures 

PAGE NO.

4

4

5

13

29

29

32

32

32

34

34

34

50

99

100

100

100

100

100

101

101

101

105

106

2017 ANNUAL REPORT    |    3

 
 
 
 
 
 
 
 
 
PART I

Forward-Looking Statements
This Annual Report on Form 10-K contains forward-looking 
statements within the meaning of Section 27A of the 
Securities Act of 1933, as amended (the “Securities Act”) 
and Section 21E of the Securities Exchange Act of 1934, 
as amended (the “Exchange Act”). These statements 
include, but are not limited to, statements related to our 
expectations regarding the performance of our business, 
our financial results, our liquidity and capital resources and 
other non-historical statements. In some cases, you can 
identify these forward-looking statements by the use of 
words such as “outlook,” “believes,” “expects,” “potential,” 
“continues,” “may,” “will,” “should,” “could,” “seeks,” “projects,” 
“predicts,” “intends,” “plans,” “estimates,” “anticipates” or  
the negative version of these words or other comparable 
words. Such forward-looking statements are subject to 
various risks and uncertainties, including, among others, 
risks inherent to the hospitality industry, macroeconomic 
factors beyond our control, competition for hotel guests 
and management and franchise contracts, risks related to 
doing business with third-party hotel owners, performance 
of our information technology systems, growth of reserva-
tion channels outside of our system, risks of doing business 
outside of the United States of America (“U.S.”) and our 
indebtedness. Accordingly, there are or will be important 
factors that could cause actual outcomes or results to  
differ materially from those indicated in these statements. 
We believe these factors include but are not limited to those 
described under “Part I—Item 1A. Risk Factors.” These factors 
should not be construed as exhaustive and should be read 
in conjunction with the other cautionary statements that 
are included in this Annual Report on Form 10-K. We 
undertake no obligation to publicly update or review any 
forward-looking statement, whether as a result of new 
information, future developments or otherwise, except  
as required by law.

Terms Used and Basis of Presentation  
in this Annual Report on Form 10-K
Except where the context requires otherwise, references 
in this Annual Report on Form 10-K to “Hilton,” “the 
Company,” “we,” “us” and “our” refer to Hilton Worldwide 
Holdings Inc., together with its consolidated subsidiaries. 
Except where the context requires otherwise, references 
to our “properties,” “hotels” and “rooms” refer to the hotels, 
resorts and timeshare properties managed, franchised, 
owned or leased by us. Of these properties, a portion are 
directly owned or leased by us or joint ventures in which we 
have an interest, and the remaining properties are owned 
by third-party owners.

On January 3, 2017, we completed the spin-offs of a portfolio 
of hotels and resorts, as well as our timeshare business, 
into two independent, publicly traded companies: Park 
Hotels & Resorts Inc. (“Park”) and Hilton Grand Vacations 
Inc. (“HGV”), respectively, (the “spin-offs”). The spin-offs were 
completed via a distribution to each of Hilton’s stockholders 
of record, as of the close of business on December 15, 2016, 
of 100 percent of the outstanding common stock of each 
of Park and HGV. Each Hilton stockholder received one 
share of Park common stock for every five shares of Hilton 
common stock and one share of HGV common stock for 
every 10 shares of Hilton common stock. Hilton did not 
retain any interest in Park or HGV. Both Park and HGV 
have their common stock listed on the New York Stock 
Exchange (“NYSE”) under the symbols “PK” and “HGV,” 
respectively. See “—Item 1A. Risk Factors” included else-
where in this Annual Report on Form 10-K for additional 
information. This Annual Report on Form 10-K presents 
our business and results of operations as of and for the 
periods indicated, giving effect to the spin-offs, with the 
combined historical financial results of Park and HGV 
reflected as discontinued operations.

On January 3, 2017, we completed a 1-for-3 reverse stock 
split of Hilton’s outstanding common stock (the “Reverse 
Stock Split”). The authorized number of shares of common 
stock was reduced from 30,000,000,000 to 10,000,000,000, 
and the authorized number of shares of preferred stock 
remained 3,000,000,000. All share and share-related infor-
mation presented in this Annual Report on Form 10-K  
for periods prior to the Reverse Stock Split have been  
retrospectively adjusted to reflect the decreased number 
of shares resulting from the Reverse Stock Split.

HNA Tourism Group Co., Ltd. and certain of its affiliates  
are referred to herein as “HNA,” and the Blackstone Group 
L.P. and certain of its affiliates are referred to herein  
as “Blackstone.”

Reference to “Average Daily Rate” or “ADR” means hotel 
room revenue divided by total number of room nights sold 
in a given period, and “Revenue per Available Room” or 
“RevPAR” represents hotel room revenue divided by room 
nights available to guests for a given period. References to 
“Adjusted EBITDA” means earnings before interest expense, 
a provision for income taxes and depreciation and amorti-
zation, or “EBITDA,” further adjusted to exclude certain items. 
Refer to “Part II—Item 7. Management’s Discussion and 
Analysis of Financial Condition and Results of Operations—
Key Business and Financial Metrics Used by Management” 
for additional information on these financial metrics.

4    |    HILTON

In addition to our current hotel portfolio, we are focused  
on the growth of our business through expanding our share 
of the global lodging industry through our development 
pipeline. During the year ended December 31, 2017, nearly 
108,000 new rooms were approved for development, and 
we opened 399 hotels consisting of over 59,000 rooms.  
As of December 31, 2017, we had a total of 2,257 hotels in 
our development pipeline, representing approximately 
345,000 rooms under construction or approved for devel-
opment throughout 107 countries and territories, including 
39 countries and territories where we do not currently have 
any open hotels. All of the rooms in the pipeline are within 
our management and franchise segment. Over 182,000 
rooms in the pipeline, or more than half, are located outside 
the U.S. Additionally, over 174,000 rooms in the pipeline, or 
more than half, are under construction. We do not consider 
any individual development project to be material to us.

Overall, we believe that our experience in the hotel industry, 
which spans nearly a century of highly focused customer 
service and entrepreneurship, evolving for the needs of our 
customers; our strong, well-defined brands that operate 
throughout the lodging industry chain scales; and our com-
mercial service offerings will continue to drive customer 
loyalty, including participation in our Hilton Honors guest 
loyalty program. We believe that satisfied customers will 
continue to provide strong overall hotel performance for 
our hotel owners and us and encourage further develop-
ment of additional hotels under our brands and with existing 
and new hotel owners, which further supports our growth 
and future financial performance. We believe that our 
existing portfolio and development pipeline, which will 
require minimal capital investment from us, puts us in a 
strong position to further improve our business and serve 
our customers in the future.

ITEM 1. 
BUSINESS

Overview
Hilton is one of the largest and fastest growing hospitality 
companies in the world, with 5,284 properties comprising 
856,115 rooms in 105 countries and territories as of 
December 31, 2017. Our premier brand portfolio includes: 
our luxury and lifestyle hotel brands, Waldorf Astoria Hotels 
& Resorts, Conrad Hotels & Resorts and Canopy by Hilton; 
our full service hotel brands, Hilton Hotels & Resorts,  
Curio—A Collection by Hilton, DoubleTree by Hilton, 
Tapestry Collection by Hilton and Embassy Suites by  
Hilton; our focused service hotel brands, Hilton Garden Inn, 
Hampton by Hilton, Tru by Hilton, Homewood Suites by 
Hilton and Home2 Suites by Hilton; and our timeshare 
brand, Hilton Grand Vacations. As of December 31, 2017,  
we had approximately 71 million members in our award- 
winning guest loyalty program, Hilton Honors.

We operate our business through two operating segments: 
(i) management and franchise; and (ii) ownership. Each  
segment is managed separately because of its distinct 
economic characteristics. The management and franchise 
segment includes all of the hotels we manage for third-
party owners, as well as all franchised hotels operated or 
managed by someone other than us. As of December 31, 
2017, this segment included 656 managed hotels, 4,507 
franchised hotels and 48 timeshare resorts totaling 5,211 
properties consisting of 833,909 rooms. Within this total 
are the 67 hotels with 35,406 rooms that were previously 
owned or leased by Hilton or unconsolidated affiliates of 
Hilton and, upon completion of the spin-offs, were owned 
or leased by Park or unconsolidated affiliates of Park.  
The management and franchise segment generates its 
revenue from: (i) management and franchise fees charged 
to third-party hotel owners; (ii) license fees for the exclusive 
right to use certain Hilton marks and intellectual property; 
and (iii) affiliate fees charged to owned and leased hotels. 
As of December 31, 2017, the ownership segment included 
73 properties totaling 22,206 rooms, comprising 64 hotels 
that we wholly owned or leased, one hotel owned by a  
consolidated non-wholly owned entity, two hotels leased 
by consolidated variable interest entities (“VIEs”) and six 
hotels owned or leased by unconsolidated affiliates.

2017 ANNUAL REPORT    |    5

 
 
Our Brand Portfolio
The goal of each of our brands is to deliver exceptional customer experiences and superior operating performance.

Brand (1)

Chain 
Scale

Countries/  
Territories

Properties

Rooms

Percentage 
of Total 
Rooms

December 31, 2017

Luxury

Luxury

Upper 
Upscale

Upper 
Upscale

Upper 
Upscale

Upscale

Upscale

Upper 
Upscale

Upscale

Upper 
Midscale

Midscale

Upscale

Upper 
Midscale

Timeshare

12

24

2

88

15

41

1

6

37

21

1

3

2

3

27

34

2

9,579

1.1%

10,709

1.3%

287

—%

578

211,423

24.7%

48

10,548

1.2%

520

123,773

14.5%

4

467

0.1%

245

57,216

6.7%

771

111,438

13.0%

2,338

237,334

27.7%

9

911

0.1%

451

51,305

6.0%

204

21,015

2.5%

48

8,101

0.9%

Selected Competitors (2)

 Four Seasons, Mandarin 
Oriental, Peninsula, Ritz 
Carlton, St. Regis

 Fairmont, Intercontinental, 
JW Marriott, Park Hyatt, 
Sofitel

 Hyatt Centric, Joie De Vivre, 
Kimpton, Le Méridien

 Hyatt Regency, Marriott, 
Renaissance, Sheraton, 
Sofitel, Westin

 Autograph Collection, 
The Unbound Collection

 Crowne Plaza, Delta, 
Holiday Inn, Hyatt, Radisson, 
Renaissance, Sheraton

 Ascend Collection,  
Tribute Portfolio

 Courtyard, Hyatt Regency, 
Marriott, Renaissance, 
Sheraton

 Aloft, Courtyard, Four 
Points, Holiday Inn, Hyatt 
Place, Springhill Suites

 Comfort Suites, Courtyard, 
Fairfield Inn, Holiday Inn 
Express, Springhill Suites

 Best Western, Comfort Inn 
& Suites, La Quinta,  
Quality Inn, Sleep Inn

 Element, Hyatt House, 
Residence Inn,  
Staybridge Suites

 Candlewood Suites, 
Hawthorn Suites, 
TownePlace Suites, 
WoodSpring Suites

 Hyatt Residence,  
Marriott Vacation Club, 
Vistana Signature 
Experiences, Wyndham 
Vacations Resorts

(1)   The table above excludes five unbranded properties with 2,009 rooms, representing approximately 0.2 percent of total rooms. HGV has 

the exclusive right to use our Hilton Grand Vacations brand, subject to the terms of a license agreement with us.

(2)   The table excludes lesser known regional competitors.

Waldorf Astoria Hotels & Resorts: What began as an iconic hotel in New York City is today a portfolio of 27 luxury hotels and 
resorts. In landmark destinations around the world, Waldorf Astoria Hotels & Resorts reflect their locations, each providing 
the inspirational environments and personalized attention that are the source of unforgettable moments. Properties typically 
include elegant spa and wellness facilities; high-end restaurants; golf courses (at resort properties); 24-hour room service; 
fitness and business centers; meeting, wedding and banquet facilities; and special event and concierge services.

6    |    HILTON

Conrad Hotels & Resorts: Conrad is a global luxury brand  
of 34 hotels and resorts offering guests personalized expe-
riences with sophisticated, locally inspired surroundings 
and an intuitive service model based on customization  
and control, as demonstrated by the Conrad Concierge 
mobile application that enables guest control of on-property 
amenities and services. Properties typically include con-
venient and relaxing spa and wellness facilities; enticing 
restaurants; comprehensive room service; fitness and 
business centers; multi-purpose meeting facilities; and 
special event and concierge services.

Canopy by Hilton: Canopy by Hilton represents an energizing, 
new hotel in the neighborhood offering simple, guest- 
directed service, thoughtful local choices and comfortable 
spaces. Each property is designed as a natural extension  
of its neighborhood, with local design, food and drink and 
culture. As of December 31, 2017, Canopy had two properties 
open and 30 properties in the pipeline.

Hilton Hotels & Resorts: Hilton is our global flagship brand 
and one of the most globally recognized hotel brands, with 
578 hotels and resorts in 88 countries and territories across 
six continents. The brand primarily serves business and 
leisure upper upscale travelers and meeting groups. Hilton 
hotels are full service hotels that typically include meeting, 
wedding and banquet facilities and special event services; 
restaurants and lounges; food and beverage services; swim-
ming pools; gift shops; retail facilities; and other services. 
Additionally, Hilton Hotels & Resorts was voted the favorite 
hotel chain in the 2018 Globe Travel Awards.

Curio—A Collection by Hilton: Curio—A Collection by Hilton 
is created for travelers who seek local discovery and one-
of-a-kind experiences. Curio is made up of a collection of 
hand-picked hotels that retain their unique identity, but 
are able to leverage the many benefits of the Hilton global 
platform, including our common reservation and customer 
care service and Hilton Honors guest loyalty program. As 
of December 31, 2017, Curio had 48 properties open and  
59 properties in the pipeline.

DoubleTree by Hilton: DoubleTree by Hilton is an upscale, full 
service hotel designed to provide true comfort to today’s 
business and leisure travelers. DoubleTree’s 520 hotels and 
resorts are united by the brand’s CARE (“Creating a Rewarding 
Experience”) culture and its iconic warm chocolate chip 
cookie served at check-in. DoubleTree’s diverse portfolio 
includes historic icons, small contemporary hotels, resorts 
and large urban hotels.

Tapestry Collection by Hilton: Tapestry Collection by Hilton, 
our newest brand, is a curated portfolio of original hotels in 
the upscale hotel segment that have recognizable features 
distinct to each hotel. Tapestry guests are looking for new 
experiences and choose to stay where they can expect  
to never see the same thing twice. Travelers can book an 
independent and reliable stay with confidence knowing 
these hotels are backed by the Hilton name and the award 
winning Hilton Honors guest loyalty program. In May 2017, 
the first Tapestry Collection by Hilton opened in Syracuse, 
New York, just four months after the brand’s launch. As of 
December 31, 2017, Tapestry Collection by Hilton had four 
properties open and 24 properties in the pipeline.

Embassy Suites by Hilton: Embassy Suites by Hilton  
comprises 245 upper upscale, all-suite hotels that feature 
two-room guest suites with a separate living room and  
dining or work area, a complimentary cooked-to-order 
breakfast and complimentary evening receptions every 
night. Embassy Suites’ bundled pricing ensures that  
guests receive all of the amenities our properties have  
to offer at a single price.

Hilton Garden Inn: Hilton Garden Inn is our award-winning, 
upscale brand with 771 hotels worldwide. At Hilton Garden 
Inn, guests find an open, inviting atmosphere with warm, 
glowing service and simple, thoughtful touches that allow 
them to relax and recharge. As a recognized leader in food 
and beverage services, Hilton Garden Inn caters to guests’ 
dining needs by serving cooked-to-order breakfast and 
offering handcrafted cocktails, shareable small plates and 
full meals at its on-site restaurants and bars. Flexible meet-
ing space, free Wi-Fi, wireless printing and fitness centers 
are offered to help guests stay polished and productive.

Hampton by Hilton: Hampton by Hilton is our moderately 
priced, upper midscale hotel with limited food and bever-
age facilities. The Hampton by Hilton brand also includes 
Hampton Inn & Suites hotels, which offer both traditional 
hotel rooms and suite accommodations within one property. 
Across our over 2,300 Hamptons around the world, guests 
receive free hot breakfast and free high-speed internet 
access, all for a great price and all supported by the 100% 
Hampton Guarantee.

Tru by Hilton: Tru by Hilton is a new brand designed to be a 
game changer in the midscale segment. Tru was built from a 
belief that being cost conscious and having a great stay do 
not have to be mutually exclusive. By focusing on the brand’s 
three key tenets of simplified, spirited and grounded in 
value, every detail of the property is crafted for operational 
efficiency and to drive increased guest satisfaction—from 
the activated, open lobby to the efficiently designed bed-
rooms. In May 2017, the first Tru by Hilton property opened 
in Oklahoma City. As of December 31, 2017, Tru had nine 
properties open and 284 properties in the pipeline.

Homewood Suites by Hilton: Homewood Suites by Hilton  
is our upscale, extended-stay hotel that features residen-
tial style accommodations including business centers, 
swimming pools, convenience stores and limited meeting 
facilities. These 451 hotels provide the touches, familiarity 
and comforts of home so that extended-stay travelers  
can feel at home on the road.

Home2 Suites by Hilton: Home2 Suites by Hilton is our 
upper midscale hotel that provides a modern and savvy 
option to budget conscious extended-stay travelers. 
Offering innovative suites with contemporary design and 
cutting-edge technology, we strive to ensure that our 
guests are comfortable and productive, whether they are 
staying a few days or a few months. Each of the brand’s  
204 open hotels offer complimentary continental break-
fast, integrated laundry and exercise facility, recycling  
and sustainability initiatives and a pet-friendly policy. As  
of December 31, 2017, 387 properties were in the pipeline.

2017 ANNUAL REPORT    |    7

 
Hilton Grand Vacations: Hilton Grand Vacations is our 
timeshare brand. Ownership of a deeded real estate inter-
est with club membership points provides members with  
a lifetime of vacation advantages and the comfort and 
convenience of residential-style resort accommodations 
in select, renowned vacation destinations. Each of the  
48 Hilton Grand Vacations properties provides a distinctive 
setting, while signature elements remain consistent, such 
as high-quality guest service, spacious units and extensive 
on-property amenities.

Our Guest Loyalty Program
Hilton Honors is our award-winning guest loyalty program 
that supports our portfolio of brands and our owned, 
leased, managed and franchised hotels and resorts. The 
program generates significant repeat business by reward-
ing guests with points for each stay at any of our nearly 
5,300 properties worldwide, which are then redeemable for 
free nights and other goods and services. Members can 
also use points earned to transact with nearly 130 partners, 

including airlines, rail and car rental companies, credit  
card providers, Amazon.com and others. The program  
provides targeted marketing, promotions and customized 
guest experiences to approximately 71 million members,  
a 20 percent increase from December 31, 2016. Our Hilton 
Honors members represented approximately 57 percent 
of our system-wide occupancy and contributed hotel-level 
revenues to us and our hotel owners of over $19 billion 
during the year ended December 31, 2017. Affiliation with 
our loyalty programs encourages members to allocate 
more of their travel spending to our hotels. The percent-
age of travel spending we capture from loyalty members 
increases as they move up the tiers of our program. The 
program is funded by contributions from eligible revenues 
generated by Hilton Honors members and collected by  
us from hotels and resorts in our system. These funds are 
applied to reimburse hotels and partners for Hilton Honors 
points redemptions by loyalty members and to pay for pro-
gram administrative expenses and marketing initiatives 
that support the program.

Our Business
As of December 31, 2017, our system included the following properties and rooms, by type, brand and region:

Owned / Leased (1) 

Managed 

Franchised 

Total

Properties  Rooms 

Properties  Rooms 

Properties  Rooms 

Properties  Rooms

Waldorf Astoria Hotels & Resorts

  U.S. 

  Americas (excluding U.S.) 

  Europe 

  Middle East and Africa 

  Asia Pacific 

Conrad Hotels & Resorts

  U.S. 

  Americas (excluding U.S.) 

  Europe 

  Middle East and Africa 

  Asia Pacific 

Canopy by Hilton

  U.S. 

  Europe 

Hilton Hotels & Resorts

  U.S. 

  Americas (excluding U.S.) 

  Europe 

  Middle East and Africa 

  Asia Pacific 

Curio—A Collection by Hilton

  U.S. 

  Americas (excluding U.S.) 

  Europe 

  Middle East and Africa 

  Asia Pacific 

8    |    HILTON

1 

— 

2 

— 

— 

— 

— 

— 

1 

1 

— 

— 

— 

1 

55 

5 

7 

— 

— 

— 

— 

— 

215 

— 

463 

— 

— 

— 

— 

— 

614 

164 

— 

— 

— 

405 

14,935 

1,998 

3,412 

— 

— 

— 

— 

— 

12 

5,451 

1 

4 

3 

3 

4 

2 

4 

3 

15 

— 

— 

65 

25 

54 

44 

84 

4 

— 

2 

1 

2 

142 

898 

703 

723 

1,287 

402 

1,155 

1,076 

4,630 

— 

— 

48,048 

9,235 

16,359 

13,427 

30,955 

1,981 

— 

189 

201 

448 

— 

1 

— 

— 

— 

1 

1 

— 

— 

2 

1 

1 

— 

984 

— 

— 

— 

319 

294 

— 

— 

768 

175 

112 

13 

2 

6 

3 

3 

5 

3 

4 

4 

18 

1 

1 

5,666

1,126

1,361

703

723

1,606

696

1,155

1,690

5,562

175

112

179 

54,319 

244 

102,367

17 

33 

2 

7 

26 

7 

6 

— 

— 

5,469 

9,430 

605 

2,826 

5,694 

1,271 

764 

— 

— 

43 

142 

51 

98 

30 

7 

8 

1 

2 

15,109

40,724

16,030

37,193

7,675

1,271

953

201

448

 
 
DoubleTree by Hilton

  U.S. 

  Americas (excluding U.S.) 

  Europe 

  Middle East and Africa 

  Asia Pacific 

Tapestry Collection by Hilton

  U.S. 

Embassy Suites by Hilton

  U.S. 

  Americas (excluding U.S.) 

Hilton Garden Inn

  U.S. 

  Americas (excluding U.S.) 

  Europe 

  Middle East and Africa 

  Asia Pacific 

Hampton by Hilton

  U.S. 

  Americas (excluding U.S.) 

  Europe 

  Asia Pacific 

Tru by Hilton

  U.S. 

Homewood Suites by Hilton

  U.S. 

  Americas (excluding U.S.) 

Home2 Suites by Hilton

  U.S. 

  Americas (excluding U.S.) 

Other 

  Lodging 

Hilton Grand Vacations 

  Total 

Owned / Leased (1) 

Managed 

Franchised 

Total

Properties  Rooms 

Properties  Rooms 

Properties  Rooms 

Properties  Rooms

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

73 

— 

73 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

37 

4 

11 

10 

49 

— 

44 

3 

4 

8 

21 

7 

23 

47 

13 

15 

— 

— 

21 

3 

— 

— 

4 

12,241 

301 

71,450 

338 

83,691

809 

2,915 

2,350 

14,220 

— 

11,568 

667 

430 

1,084 

3,870 

1,574 

4,917 

5,806 

1,677 

2,439 

— 

— 

2,241 

358 

— 

— 

1,759 

21 

81 

4 

2 

4 

4,351 

13,984 

488 

965 

467 

25 

92 

14 

51 

5,160

16,899

2,838

15,185

4 

467

193 

43,659 

237 

55,227

5 

1,322 

8 

1,989

634 

87,739 

638 

88,169

36 

38 

— 

— 

5,594 

6,230 

— 

— 

44 

59 

7 

23 

6,678

10,100

1,574

4,917

2,097 

204,936 

2,144 

210,742

89 

52 

25 

10,651 

8,016 

3,809 

102 

67 

25 

12,328

10,455

3,809

9 

911 

9 

911

410 

17 

46,786 

1,920 

431 

20 

49,027

2,278

201 

20,698 

201 

20,698

3 

1 

317 

250 

3 

5 

317

2,009

22,206 

656 

208,235 

4,507 

617,573 

5,236 

848,014

— 

— 

— 

48 

8,101 

48 

8,101

22,206 

656 

208,235 

4,555 

625,674 

5,284 

856,115

(1) 

Includes properties owned or leased by entities in which we own a noncontrolling interest.

We operate our business under a management and  
franchise segment and an ownership segment. For more 
information regarding our segments, see “Part II—Item 7. 
Management’s Discussion and Analysis of Financial 
Condition and Results of Operations” and Note 19: “Business 
Segments” in “Part II—Item 8. Financial Statements and 
Supplementary Data.”

MANAGEMENT AND FRANCHISE
Through our management and franchise segment, we 
manage hotels and license our brands. This segment  
generates its revenue primarily from fees charged to hotel 
owners. We grow our management and franchise business 
by attracting owners to become a part of our system and 
participate in our commercial services to support their 

hotel properties. These contracts require little or no capital 
investment to initiate on our part and provide significant 
return on investment for us as fees are earned.

Hotel Management

Our core management services consist of operating hotels 
under management contracts for the benefit of third parties 
who either own or lease the hotels and the associated 
personal property. Terms of our management contracts 
vary, but our fees generally consist of a base management 
fee, which is based on a percentage of the hotel’s gross 
revenue, and, when applicable, an incentive management 
fee, which is typically based on a percentage of hotel oper-
ating profits. In general, the owner pays all operating and 
other expenses and reimburses our out-of-pocket expenses. 

2017 ANNUAL REPORT    |    9

 
 
 
In turn, our managerial discretion typically is subject to 
approval by the owner in certain major areas, including  
the approval of annual operating and capital expenditure 
budgets. Additionally, the owners generally pay a monthly 
fee based on a percentage of the hotel’s gross room  
revenue, or other usage fees, which covers the costs of 
advertising and marketing programs; the costs of internet, 
technology and reservation systems; and quality assurance 
program expenses. Owners are also responsible for various 
other fees and charges, including payments for participation 
in our Hilton Honors guest loyalty program, training, con-
sultation and procurement of certain goods and services. 
As of December 31, 2017, we managed 656 hotels with 
208,235 rooms, excluding our owned, leased and joint 
venture hotels.

The initial terms of our management contracts for full  
service hotels are typically 20 to 30 years. In certain cases, 
when we have entered into a franchise contract in addition 
to a management contract, we classify these hotels as 
managed hotels in our portfolio. Extension options for  
our management contracts are negotiated and vary, but 
typically are more prevalent in full service hotels. Typically, 
these contracts contain one or two extension options that 
are for either five or 10 years and can be exercised at our  
or the other party’s option or by mutual agreement. In the 
case of our management contracts with Park, assuming 
we exercise all renewal periods, the total term of the man-
agement contracts will range from 30 to 70 years.

Some of our management contracts provide early  
termination rights to hotel owners upon certain events, 
including the failure to meet certain financial or perfor-
mance criteria. Performance test measures typically are 
based upon the hotel’s performance individually and/or in 
comparison to specified competitive hotels. We often have 
a cure right by paying an amount equal to the performance 
shortfall over a specified period, although in some cases 
our cure rights are limited.

Franchising

We license our brand names, trademarks and service marks 
and operating systems to hotel owners under franchise 
contracts. We do not own, manage or operate franchised 
hotels and do not employ the individuals working at these 
locations. We conduct periodic inspections to ensure that 
brand standards are maintained. For new franchised hotels 
(both new construction and conversions of existing hotels 
from other brands), we approve the location, as well as  
the plans for the facilities to ensure the hotels meet our 
brand standards. For existing franchised hotels, we provide 
franchisees with product improvement plans that must  
be completed to keep the hotels in compliance with our 
brand standards so they can remain in our hotel system. 
Occasionally, we may have a franchise contract and a  
management contract in place at the same property, in 
which case we are both the franchisor and the manager  
of that property. We also earn license fees from a license 
agreement with HGV and co-brand credit card arrange-
ments for the use of certain Hilton marks and intellectual 
property. As of December 31, 2017, we franchised 4,555 
properties with 625,674 rooms.

10    |    HILTON

Each franchisee pays us a franchise application fee in  
conjunction with the inception of a franchise contract. 
Franchisees also pay a royalty fee, generally based on  
a percentage of the hotel’s gross room revenue and, in 
some cases, a percentage of food and beverage revenue. 
Additionally, the franchisees pay a monthly program fee 
based on a percentage of the hotel’s gross room revenue 
that covers the costs of certain advertising and marketing 
programs, internet, technology and reservation systems, 
and quality assurance programs (among other things) that 
benefit the brand. Franchisees also are responsible for  
various other fees and charges, including payments for 
participation in our Hilton Honors guest loyalty program, 
training, consultation and procurement of certain goods 
and services.

Our franchise contracts for new construction hotels and 
our franchise contracts with Park typically have initial terms 
of approximately 20 years. Our franchise contracts for 
converted hotels have initial terms of approximately 10 to 
20 years. At the expiration of the initial term, we may have  
a contractual right or obligation to relicense the hotel to 
the franchisee, for an additional term ranging from 10 to  
15 years. Our franchise contracts with Park cannot be 
extended without our consent. We have the right to termi-
nate a franchise contract upon specified events of default, 
including nonpayment of fees or noncompliance with brand 
standards. If a franchise contract is terminated by us because 
of a franchisee’s default, the franchisee is contractually 
required to pay us liquidated damages.

OWNERSHIP
As of December 31, 2017, our ownership segment consisted 
of 73 hotels with 22,206 rooms that we owned or leased  
or that are owned or leased by entities in which we own  
a noncontrolling interest. As a hotel owner, we focus on 
maximizing the cost efficiency and profitability of the 
portfolio by, among other things, maximizing hotel revenues, 
implementing new labor management practices and  
systems and reducing fixed costs. Through our disciplined 
approach to asset management, we develop and execute 
on strategic plans for each of our hotels to enhance their 
market position and, at many of our hotels, we invest in 
renovating guest rooms and public spaces and adding or 
enhancing meeting and retail space to improve profitability.

Competition
We encounter active and robust competition as a hotel, 
residential and resort manager, franchisor, owner and 
developer. Competition in the hotel and lodging industry 
generally is based on the attractiveness of the facility; 
location; level of service; quality of accommodations; ameni-
ties; food and beverage options and outlets; public and 
meeting spaces and other guest services; consistency of 
service; room rate; brand reputation; and the ability to earn 
and redeem loyalty program points through a global system. 
Our properties and brands compete with other hotels, 
resorts, motels and inns in their respective geographic 
markets or customer segments, including facilities owned by 
local interests, individuals, national and international chains, 
institutions, investment and pension funds and real estate 
investment trusts (“REITs”). We believe that our position as 
a multi-branded manager, franchisor and owner of hotels 

with an associated system-wide guest loyalty platform 
helps us succeed as one of the largest and most geo-
graphically diverse lodging companies in the world.

Our principal competitors include other branded and  
independent hotel operating companies, national and 
international hotel brands and ownership companies, 
including hotel REITs. While local and independent brand 
competitors vary, on a global scale, our primary competi-
tors are firms such as Accor S.A., Carlson Rezidor Group, 
Choice Hotels International, Hongkong and Shanghai 
Hotels, Hyatt Hotels Corporation, Intercontinental Hotel 
Group, Marriott International and Wyndham Worldwide 
Corporation.

Seasonality
The hospitality industry is seasonal in nature. The periods 
during which our hotels and resorts experience higher  
revenues vary from property to property, depending  
principally upon their location and the customer-base 
served. We generally expect our revenues to be lower in 
the first quarter of each year than in each of the three  
subsequent quarters.

Cyclicality
The hospitality industry is cyclical, and demand generally 
follows, on a lagged basis, key macroeconomic indicators. 
There is a history of increases and decreases in the 
development and supply of and demand for hotel rooms, 
occupancy levels and room rates realized by owners of 
hotels through economic cycles. The combination of 
changes in economic conditions and in the supply of hotel 
rooms can result in significant volatility in results for owners 
and managers of hotel properties. The costs of running  
a hotel tend to be more fixed than variable. As a result of 
such fixed costs, in a negative economic environment, the 
rate of decline in earnings can be higher than the rate of 
decline in revenues.

Intellectual Property
In the highly competitive hospitality industry in which we 
operate, trademarks, service marks, trade names, logos and 
patents are very important to the success of our business. 
We have a significant number of trademarks, service marks, 
trade names, logos, patents and pending registrations and 
expend significant resources each year on surveillance, 
registration and protection of our trademarks, service marks, 
trade names, logos and patents, which we believe have 
become synonymous in the hospitality industry with a rep-
utation for excellence in service and authentic hospitality.

Government Regulation
Our business is subject to various foreign and U.S. federal 
and state laws and regulations, including laws and regula-
tions that govern the offer and sale of franchises, many  
of which impose substantive requirements on franchise 
contracts and require that certain materials be registered 
before franchises can be offered or sold in a particular 
jurisdiction.

In addition, a number of states regulate the activities of 
hospitality properties and restaurants, including safety  
and health standards, as well as the sale of liquor at such 
properties, by requiring licensing, registration, disclosure 

statements and compliance with specific standards of 
conduct. Operators of hospitality properties also are sub-
ject to laws governing their relationship with employees, 
including minimum wage requirements, overtime, working 
conditions and work permit requirements. Our franchisees 
are responsible for their own compliance with laws, including 
with respect to their employees, minimum wage require-
ments, overtime, working conditions and work permit 
requirements. Compliance with, or changes in, these laws 
could reduce the revenue and profitability of our properties 
and could otherwise adversely affect our operations.

We also manage and own hotels with casino gaming  
operations as part of or adjacent to the hotels. However, 
with the exception of casinos at certain of our properties 
in Puerto Rico and one property in Egypt, third parties 
manage and operate the casinos. We hold and maintain 
the casino gaming license and manage the casinos located 
in Puerto Rico and Egypt and employ third-party compli-
ance consultants and service providers. As a result, our 
business operations at these facilities are subject to the 
licensing and regulatory control of the local regulatory 
agency responsible for gaming licenses and operations  
in those jurisdictions.

Finally, as an international owner, manager and franchisor 
of properties in 105 countries and territories, we also are 
subject to the local laws and regulations in each country  
in which we operate, including employment laws and  
practices, privacy laws and tax laws, which may provide for 
tax rates that exceed those of the U.S. and which may pro-
vide that our foreign earnings are subject to withholding 
requirements or other restrictions, unexpected changes  
in regulatory requirements or monetary policy and other 
potentially adverse tax consequences.

In addition, our business operations in countries outside 
the U.S. are subject to a number of laws and regulations, 
including restrictions imposed by the Foreign Corrupt 
Practices Act (“FCPA”), as well as trade sanctions adminis-
tered by the Office of Foreign Assets Control (“OFAC”).  
The FCPA is intended to prohibit bribery of foreign officials 
and requires us to keep books and records that accurately 
and fairly reflect our transactions. OFAC administers and 
enforces economic and trade sanctions based on U.S.  
foreign policy and national security goals against targeted 
foreign states, organizations and individuals. In addition, 
some of our operations may be subject to additional laws 
and regulations of non-U.S. jurisdictions, including the 
United Kingdom’s (“U.K.”) Bribery Act 2010, which contains 
significant prohibitions on bribery and other corrupt busi-
ness activities, and other local anti-corruption laws in the 
countries and territories in which we conduct operations.

Environmental Matters
We are subject to certain requirements and potential  
liabilities under various foreign and U.S. federal, state and 
local environmental, health and safety laws and regulations 
and incur costs in complying with such requirements. These 
laws and regulations govern actions including air emissions, 
the use, storage and disposal of hazardous and toxic sub-
stances, and wastewater disposal. In addition to investigation 
and remediation liabilities that could arise under such laws, 
we may also face personal injury, property damage, fines or 

2017 ANNUAL REPORT    |    11

 
other claims by third parties concerning environmental 
compliance or contamination. We use and store hazardous 
and toxic substances, such as cleaning materials, pool 
chemicals, heating oil and fuel for back-up generators at 
some of our facilities, and we generate certain wastes in 
connection with our operations. Some of our properties 
include older buildings, and some may have, or may his-
torically have had, dry-cleaning facilities and underground 
storage tanks for heating oil and back-up generators. We 
have from time to time been responsible for investigating 
and remediating contamination at some of our facilities, 
such as contamination that has been discovered when we 
have removed underground storage tanks, and we could 
be held responsible for any contamination resulting from 
the disposal of waste that we generate, including at locations 
where such waste has been sent for disposal. In some cases, 
we may be entitled to indemnification from the party that 
caused the contamination pursuant to our management 
or franchise contracts, but there can be no assurance that 
we would be able to recover all or any costs we incur in 
addressing such problems. From time to time, we may also 
be required to manage, abate, remove or contain mold, 
lead, asbestos-containing materials, radon gas or other 
hazardous conditions found in or on our properties. We 
have implemented an on-going operations and mainte-
nance plan at each of our owned and managed properties 
that seeks to identify and remediate these conditions as 
appropriate. Although we have incurred, and expect that 
we will continue to incur, costs relating to the investigation, 
identification and remediation of hazardous materials 
known or discovered to exist at our properties, those costs 
have not had, and are not expected to have, a material 
adverse effect on our financial position, results of opera-
tions or cash flow.

Insurance
U.S. hotels that we manage are permitted to participate in 
certain of our insurance programs by mutual agreement 
with our hotel owners. If not participating in our programs, 
hotel owners must purchase insurance programs consis-
tent with our requirements. U.S. franchised hotels are not 
permitted to participate in our insurance programs, but 
rather must purchase insurance programs consistent  
with our requirements. Foreign managed and franchised 
hotels are required to participate in certain of our insur-
ance programs. In addition, our management and franchise 
contracts typically include provisions requiring the owner 
of the hotel property to indemnify us against losses arising 
from the design, development and operation of hotels 
owned by such third parties.

Most of our insurance policies are written with self-insured 
retentions or deductibles that are common in the insur-
ance market for similar risks, and we believe such risks  
are prudent for us to assume. Our third-party insurance 
policies provide coverage for claim amounts that exceed 
our self-insurance retentions or deductible obligations. We 
maintain insurance coverage for general liability, property 
including business interruption, terrorism and other risks 
with respect to our business for all of our owned and leased 
hotels, and we maintain workers’ compensation coverage 
for all of our team members. In addition, through our captive 
insurance subsidiary, we participate in a reinsurance 
arrangement that provides coverage for a certain portion 

12    |    HILTON

of our deductibles. In general, our insurance provides  
coverage related to any claims or losses arising out of  
the design, development and operation of our hotels.

Corporate Responsibility
The success of our business is linked to the success of 
communities in which our hotels operate—from the local 
owners who partner with us to build hotels, to the local  
talent that operate the hotels, to the local economies and 
businesses our hotels support through sourcing products 
serving guests.

Travel with Purpose, our corporate responsibility strategy, 
is a holistic approach that leverages our global footprint 
and scale coupled with local insights and partnerships to 
address global and local challenges. Our strategy was 
developed by mapping social and environmental issues 
that are impacted by our business and will continue to be 
critical to our long-term success. We ranked the issues 
based on our influence and the relative importance to  
our business operations and stakeholder groups. We also 
engaged with both internal and external stakeholders to 
identify interests and concerns that should be taken into 
consideration as we continue to grow. We revisited our 
materiality results in 2015 and based on these results, we 
have identified the priority issue areas for our corporate 
responsibility efforts and forthcoming goals and targets. 
Creating shared value for hotel employees, guests, owners, 
communities and overall business is a strategic priority we 
strive to achieve by focusing on advancing three priority, 
material issue areas:

•  Creating opportunities—Youth Opportunity, Great Place 
to Work, Inclusive Economies: we have a passion and a 
responsibility to invest in current and future employees. 
We open doors that help individuals build meaningful 
job and life skills through the hospitality industry.

•  Strengthening communities—Skills-based Volunteering, 
Human Rights, Disaster Support: we encourage and 
enable our employees to deliver hospitality to our  
communities. We are committed to having a positive 
economic and social impact on the millions of commu-
nities and lives we touch.

•  Preserving environment—Climate Changes, Energy, 

Carbon, Water, Waste, Responsible Sourcing: as envi-
ronmental stewards for the wellbeing of people and 
ecosystems in our communities, we protect the envi-
ronment through efficient and responsible operations 
and sourcing. Hilton has achieved a company-wide  
certification to ISO 14001 (Environmental Management) 
and ISO 50001 (Energy Management) standards.

LightStay, our proprietary corporate responsibility  
performance measurement platform, is a global brand 
standard that allows us to manage the impact of our hotels 
on the environment and global community through the 
measurement, analysis and improvement of our use of 
natural resources, opportunities created and community 
service. This year, for the first time, Hilton was named to 
the Dow Jones Sustainability Index North America as  
an industry leader across economic, social and environ-
mental criteria.

History
Hilton Worldwide Holdings Inc. was incorporated in Delaware 
in March 2010. In 1919, our founder Conrad Hilton purchased 
his first hotel in Cisco, Texas. Through our predecessors, we 
commenced corporate operations in 1946.

•  changes in taxes and governmental regulations that 
influence or set wages, prices, interest rates or con-
struction and maintenance procedures and costs;

•  the costs and administrative burdens associated with 

complying with applicable laws and regulations;

Employees
As of December 31, 2017, more than 163,000 people were 
employed at our managed, owned and leased properties 
and at our corporate locations.

As of December 31, 2017, approximately 31 percent of our 
employees globally (or 35 percent of our employees in the 
U.S.) were covered by various collective bargaining agree-
ments generally addressing pay rates, working hours, other 
terms and conditions of employment, certain employee 
benefits and orderly settlement of labor disputes.

Where You Can Find More Information
We file annual, quarterly and current reports, proxy  
statements and other information with the U.S. Securities 
and Exchange Commission (“SEC”). Our SEC filings are 
available to the public over the internet at the SEC’s  
website at http://www.sec.gov. Our SEC filings are also avail-
able on our website at newsroom.hilton.com as soon as 
reasonably practicable after they are filed with or furnished 
to the SEC. You may also read and copy any filed document 
at the SEC’s public reference room in Washington, D.C.  
at 100 F Street, N.E., Washington, D.C. 20549. Please call  
the SEC at 1-800-SEC-0330 for further information about 
public reference rooms.

We maintain an internet site at newsroom.hilton.com. Our 
website and the information contained on or connected to 
that site are not incorporated into this Annual Report on 
Form 10-K.

ITEM 1A. 
RISK FACTORS

In addition to the other information in this Annual Report 
on Form 10-K, the following risk factors should be consid-
ered carefully in evaluating our company and our business.

Risks Related to Our Business and Industry
We are subject to the business, financial and operating risks 
inherent to the hospitality industry, any of which could 
reduce our revenues and limit opportunities for growth.

Our business is subject to a number of business, financial 
and operating risks inherent to the hospitality industry, 
including:

•  significant competition from multiple hospitality  

providers in all parts of the world;

•  changes in operating costs, including employee  
compensation and benefits, energy, insurance  
and food;

•  increases in costs due to inflation or other factors  

that may not be fully offset by price and fee increases  
in our business;

•  the costs or desirability of complying with local practices 

and customs;

•  significant increases in cost for health care coverage for 
employees and potential government regulation with 
respect to health care coverage;

•  shortages of labor or labor disruptions;

•  the ability of third-party internet and other travel  
intermediaries to attract and retain customers;

•  the quality of services provided by franchisees;

•  the availability and cost of capital necessary for us and 
third-party hotel owners to fund investments, capital 
expenditures and service debt obligations;

•  delays in or cancellations of planned or future  

development or refurbishment projects;

•  the financial condition of third-party property owners, 

developers and joint venture partners;

•  relationships with third-party property owners,  

developers and joint venture partners, including the  
risk that owners may terminate our management,  
franchise or joint venture contracts;

•  cyclical over-building in the hotel industry;

•  changes in desirability of geographic regions of the 

hotels in our business, geographic concentration of our 
operations and customers and shortages of desirable 
locations for development;

•  changes in the supply and demand for hotel services, 

including rooms, food and beverage and other products 
and services; and

•  decreases in the frequency of business travel that may 

result from alternatives to in-person meetings, including 
virtual meetings hosted online or over private telecon-
ferencing networks.

Any of these factors could increase our costs or limit  
or reduce the prices we are able to charge for hospitality 
products and services, or otherwise affect our ability to 
maintain existing properties or develop new properties.  
As a result, any of these factors can reduce our revenues 
and limit opportunities for growth.

Macroeconomic and other factors beyond our control  
can adversely affect and reduce demand for our products 
and services.

Macroeconomic and other factors beyond our control  
can reduce demand for hospitality products and services, 
including demand for rooms at our hotels. These factors 
include, but are not limited to:

•  changes in general economic conditions, including  
low consumer confidence, unemployment levels  
and depressed real estate prices resulting from the 

2017 ANNUAL REPORT    |    13

 
 
severity and duration of any downturn in the U.S. or 
global economy;

•  governmental action and uncertainty resulting from 
U.S. and global political trends and policies, including 
potential barriers to travel, trade and immigration;

•  war, political instability or civil unrest, terrorist activities 

or threats and heightened travel security measures 
instituted in response to these events;

•  decreased corporate or government travel-related  

budgets and spending, as well as cancellations, deferrals 
or renegotiations of group business such as industry 
conventions;

•  statements, actions, or interventions by governmental 
officials related to travel and corporate travel-related 
activities and the resulting negative public perception 
of such travel and activities;

•  the financial and general business condition of the  

airline, automotive and other transportation-related 
industries and its effect on travel, including decreased 
airline capacity and routes;

•  conditions that negatively shape public perception of 

travel, including travel-related accidents and outbreaks 
of pandemic or contagious diseases, such as Ebola,  
Zika, avian flu, severe acute respiratory syndrome 
(SARS), H1N1 (swine flu) and Middle East Respiratory 
Syndrome (MERS);

•  cyber-attacks;

•  climate change or availability of natural resources;

•  natural or man-made disasters, such as earthquakes, 

tsunamis, tornadoes, hurricanes (e.g., hurricanes Harvey, 
Irma and Maria in 2017), typhoons, floods, wildfires,  
volcanic eruptions, oil spills and nuclear incidents;

•  changes in the desirability of particular locations or 

travel patterns of customers; and

•  organized labor activities, which could cause a diversion 
of business from hotels involved in labor negotiations 
and loss of business for our hotels generally as a result 
of certain labor tactics.

Any one or more of these factors could limit or reduce 
overall demand for our products and services or could 
negatively affect our revenue sources, which could 
adversely affect our business, financial condition and 
results of operations.

Contraction in the global economy or low levels of economic 
growth could adversely affect our revenues and profitability 
as well as limit or slow our future growth.

Consumer demand for our services is closely linked to  
the performance of the general economy and is sensitive 
to business and personal discretionary spending levels. 
Decreased global or regional demand for hospitality prod-
ucts and services can be especially pronounced during 
periods of economic contraction or low levels of economic 
growth, and the recovery period in our industry may lag 
overall economic improvement. Declines in demand for our 
products and services due to general economic conditions 
could negatively affect our business by limiting the 

14    |    HILTON

amount of fee revenues we are able to generate from our 
managed and franchised properties and decreasing the 
revenues and profitability of our owned and leased proper-
ties. In addition, many of the expenses associated with our 
business, including personnel costs, interest, rent, property 
taxes, insurance and utilities, are relatively fixed. During a 
period of overall economic weakness, if we are unable to 
meaningfully decrease these costs as demand for our 
hotels decreases, our business operations and financial 
performance may be adversely affected.

The hospitality industry is subject to seasonal and cyclical 
volatility, which may contribute to fluctuations in our 
results of operations and financial condition.

The hospitality industry is seasonal in nature. The periods 
during which our lodging properties experience higher 
revenues vary from property to property, depending  
principally upon location and the customer base served. 
We generally expect our revenues to be lower in the first 
quarter of each year than in each of the three subsequent 
quarters with the fourth quarter generally being the high-
est. In addition, the hospitality industry is cyclical and 
demand generally follows the general economy on a lagged 
basis. The seasonality and cyclicality of our industry may 
contribute to fluctuations in our results of operations and 
financial condition.

Because we operate in a highly competitive industry,  
our revenues or profits could be harmed if we are unable  
to compete effectively.

The segments of the hospitality industry in which we  
operate are subject to intense competition. Our principal 
competitors are other operators of luxury, full service and 
focused service hotels, including other major hospitality 
chains with well-established and recognized brands. We 
also compete against smaller hotel chains, independent 
and local hotel owners and operators, home and apart-
ment sharing services and timeshare operators. If we are 
unable to compete successfully, our revenues or profits 
may decline.

Competition for hotel guests

We face competition for individual guests, group reservations 
and conference business. We compete for these customers 
based primarily on brand name recognition and reputation, 
as well as location, room rates, property size and availability 
of rooms and conference space, quality of the accommo-
dations, customer satisfaction, amenities and the ability to 
earn and redeem loyalty program points. Our competitors 
may have greater commercial, financial and marketing 
resources and more efficient technology platforms, which 
could allow them to improve their properties and expand 
and improve their marketing efforts in ways that could 
affect our ability to compete for guests effectively, or they 
could offer a type of lodging product that customers find 
attractive but that we do not offer.

Competition for management and franchise contracts

We compete to enter into management and franchise 
contracts. Our ability to compete effectively is based  
primarily on the value and quality of our management  
services, brand name recognition and reputation, our ability 
and willingness to invest capital, availability of suitable 

properties in certain geographic areas, and the overall  
economic terms of our contracts and the economic 
advantages to the property owner of retaining our manage-
ment services and using our brands. If the properties that 
we manage or franchise perform less successfully than 
those of our competitors, if we are unable to offer terms  
as favorable as those offered by our competitors, or if the 
availability of suitable properties is limited, our ability to 
compete effectively for new management or franchise 
contracts could be reduced.

Any deterioration in the quality or reputation of our brands 
could have an adverse effect on our reputation, business, 
financial condition or results of operations.

Our brands and our reputation are among our most 
important assets. Our ability to attract and retain guests 
depends, in part, on the public recognition of our brands 
and their associated reputation. In addition, the success  
of our hotel owners’ businesses and their ability to make 
payments to us for our services may depend on the strength 
and reputation of our brands. If our brands become obso-
lete or consumers view them as unfashionable or lacking  
in consistency and quality, we may be unable to attract 
guests to our hotels, and may further be unable to attract 
or retain our hotel owners.

Changes in ownership or management practices, the 
occurrence of accidents or injuries, natural disasters, 
crime, individual guest notoriety or similar events at our 
hotels and resorts can harm our reputation, create adverse 
publicity and cause a loss of consumer confidence in our 
business. Because of the global nature of our brands and 
the broad expanse of our business and hotel locations, 
events occurring in one location could negatively affect 
the reputation and operations of otherwise successful 
individual locations. In addition, the expansion of social 
media has compounded the potential scope of negative 
publicity. We also could face legal claims related to negative 
events, along with resulting adverse publicity. A perceived 
decline in the quality of our brands or damage to our 
reputation could adversely affect our business, financial 
condition or results of operations.

Our business is subject to risks related to doing business 
with third-party property owners that could adversely 
affect our reputation, operational results or prospects  
for growth.

Unless we maintain good relationships with third-party 
hotel owners and renew or enter into new management 
and franchise contracts, we may be unable to expand 
our presence and our business, financial condition and 
results of operations may suffer.

Our business depends on our ability to establish and  
maintain long-term, positive relationships with third-party 
property owners and our ability to enter into new and renew 
management and franchise contracts. Although our man-
agement and franchise contracts are typically long-term 
arrangements, hotel owners may be able to terminate the 
contracts under certain circumstances, including the failure 
to meet specified financial or performance criteria. Our 
ability to meet these financial and performance criteria is 
subject to, among other things, risks common to the overall 
hotel industry, including factors outside of our control. In 

addition, negative management and franchise pricing 
trends could adversely affect our ability to negotiate with 
hotel owners. If we fail to maintain and renew existing  
management and franchise contracts or enter into new 
contracts on favorable terms, we may be unable to expand 
our presence and our business, and our financial condition 
and results of operations may suffer.

Our business is subject to real estate investment risks 
for third-party owners that could adversely affect our 
operational results and our prospects for growth.

Growth of our business is affected, and may potentially  
be limited, by factors influencing real estate development 
generally, including site availability, financing, planning, 
zoning and other local approvals. In addition, market factors 
such as projected room occupancy, changes in growth in 
demand compared to projected supply, geographic area 
restrictions in management and franchise contracts, costs 
of construction and anticipated room rate structure, if  
not managed effectively by our third-party owners could 
adversely affect the growth of our management and fran-
chise business.

If our third-party property owners are unable to repay or 
refinance loans secured by the mortgaged properties, or 
to obtain financing adequate to fund current operations 
or growth plans, our revenues, profits and capital resources 
could be reduced and our business could be harmed.

Many of our third-party property owners pledged their 
properties as collateral for mortgage loans entered into at 
the time of development, purchase or refinancing. If our 
third-party property owners are unable to repay or refinance 
maturing indebtedness on favorable terms or at all, their 
lenders could declare a default, accelerate the related debt 
and repossess the property. While we maintain certain 
contractual protections, repossession could result in the 
termination of our management or franchise contract or 
eliminate revenues and cash flows from the property. In 
addition, the owners of managed and franchised hotels 
depend on financing to buy, develop and improve hotels 
and in some cases, fund operations during down cycles. 
Our hotel owners’ inability to obtain adequate funding 
could materially adversely affect the maintenance and 
improvement plans of existing hotels, result in the delay  
or stoppage of the development of our existing pipeline 
and limit additional development to further expand our 
hotel portfolio.

If our third-party property owners fail to make 
investments necessary to maintain or improve their 
properties, guest preference for Hilton brands and 
reputation and performance results could suffer.

Substantially all of our management and franchise contracts, 
as well as our license agreement with HGV, require third-
party property owners to comply with quality and reputation 
standards of our brands, which include requirements related 
to the physical condition, safety standards and appearance 
of the properties as well as the service levels provided by 
hotel employees. These standards may evolve with customer 
preference, or we may introduce new requirements over 
time. If our property owners fail to make investments  
necessary to maintain or improve the properties in accor-
dance with our standards, guest preference for our brands 

2017 ANNUAL REPORT    |    15

 
could diminish. In addition, if third-party property owners 
fail to observe standards or meet their contractual require-
ments, we may elect to exercise our termination rights, 
which would eliminate revenues from these properties and 
cause us to incur expenses related to terminating these 
contracts. We may be unable to find suitable or offsetting 
replacements for any terminated relationships.

Contractual and other disagreements with third-party 
property owners could make us liable to them or result  
in litigation costs or other expenses.

Our management and franchise contracts require us and 
our hotel owners to comply with operational and perfor-
mance conditions that are subject to interpretation and 
could result in disagreements. Any dispute with a property 
owner could be very expensive for us, even if the outcome 
is ultimately in our favor. We cannot predict the outcome 
of any arbitration or litigation, the effect of any negative 
judgment against us or the amount of any settlement that 
we may enter into with any third party. Furthermore, specific 
to our industry, some courts have applied principles of 
agency law and related fiduciary standards to managers  
of third-party hotel properties, which means that property 
owners may assert the right to terminate contracts even 
where the contracts do not expressly provide for termina-
tion. Our fees from any terminated property would be  
eliminated, and accordingly may negatively affect our 
results of operations.

Some of our existing development pipeline may not be 
developed into new hotels, which could materially adversely 
affect our growth prospects.

As of December 31, 2017, we had a total of 2,257 hotels in 
our development pipeline, which we define as hotels under 
construction or approved for development under one of 
our brands. The commitments of owners and developers 
with whom we have contracts are subject to numerous 
conditions, and the eventual development and construc-
tion of our pipeline not currently under construction is 
subject to numerous risks, including, in certain cases, the 
owner’s or developer’s ability to obtain adequate financing 
and obtaining governmental or regulatory approvals. As  
a result, not every hotel in our development pipeline may 
develop into a new hotel that enters our system.

New hotel brands or non-hotel branded concepts that  
we launch in the future may not be as successful as we 
anticipate, which could have a material adverse effect on 
our business, financial condition or results of operations.

Since 2011, we have opened hotels under five new brands: 
Home2 Suites by Hilton; Curio—A Collection by Hilton; 
Canopy by Hilton; Tru by Hilton; and, most recently, Tapestry 
Collection by Hilton. We may continue to build our portfolio 
by launching new hotel and non-hotel brands in the future. 
In addition, the Hilton Garden Inn, DoubleTree by Hilton 
and Hampton by Hilton brands have been expanding into 
new jurisdictions outside the United States over the past 
several years. We may continue to expand existing brands 
into new international markets. New hotel products or con-
cepts or brand expansions may not be accepted by hotel 
owners, franchisees or customers and we cannot guaran-
tee the level of acceptance any new brand will have in the 
development and consumer marketplaces. If new branded 

16    |    HILTON

hotel products, non-hotel branded concepts or brand 
expansions are not as successful as we anticipate, we may 
not recover the costs we incurred in their development or 
expansion, which could have a material adverse effect on 
our business, financial condition or results of operations.

The risks resulting from investments in owned and leased 
real estate could increase our costs, reduce our profits and 
limit our ability to respond to market conditions.

Our investments in owned and leased real property subject 
us to various risks that may not be applicable to managed 
or franchised properties, including:

•  governmental regulations relating to real estate ownership 
or operations, including tax, environmental, zoning and 
eminent domain laws;

•  loss in value of real estate due to changes in market 
conditions or the area in which real estate is located;

•  fluctuations in real estate values or potential impairments 

in the value of our assets;

•  increased potential civil liability for accidents or other 

occurrences on owned or leased properties;

•  the ongoing need for capital improvements and  

expenditures funded by us to maintain or upgrade prop-
erties and contractual requirements to deliver properties 
back to landlords in a particular state of repair and 
condition at the end of a lease term;

•  periodic total or partial closures due to renovations  

and facility improvements;

•  risks associated with any mortgage debt, including the 
possibility of default, fluctuating interest rate levels and 
uncertainties in the availability of replacement financing;

•  contingent liabilities that exist after we have exited  

a property;

•  costs linked to the employment and management of 

staff to run and operate an owned or leased property; and

•  the relative illiquidity of real estate compared to some 

other assets.

The negative effect on profitability and cash flow from 
declines in revenues is more pronounced in owned or 
leased properties because we, as the owner or lessee, bear 
the risk of their high fixed-cost structure. Further, during 
times of economic distress, declining demand and declining 
earnings often result in declining asset values, and we may 
not be able to sell properties on favorable terms or at all. 
Accordingly, we may not be able to adjust our owned and 
leased property portfolio promptly in response to changes 
in economic or other conditions.

Our efforts to develop, redevelop or renovate our owned 
and leased properties could be delayed or become  
more expensive.

Certain of our owned and leased properties were constructed 
many years ago. The condition of aging properties could 
negatively affect our ability to attract guests or result in 
higher operating and capital costs, either of which could 
reduce revenues or profits from these properties. There 
can be no assurance that our planned replacements and 

repairs will occur, or even if completed, will result in 
improved performance. In addition, these efforts are  
subject to a number of risks, including:

•  construction delays or cost overruns (including labor 

and materials);

•  obtaining zoning, occupancy and other required  

permits or authorizations;

•  changes in economic conditions that may result in 

weakened or lack of demand for improvements that  
we make or negative project returns;

•  governmental restrictions on the size or kind  

of development;

•  volatility in the debt and capital markets that may limit 
our ability to raise capital for projects or improvements;

•  lack of availability of rooms or meeting spaces for  
revenue-generating activities during construction, 
modernization or renovation projects;

•  force majeure events, including earthquakes, tornadoes, 
hurricanes, floods or tsunamis, or acts of terrorism; and

•  design defects that could increase costs.

If our properties are not updated to meet guest preferences, 
if properties under development or renovation are delayed 
in opening as scheduled, or if renovation investments 
adversely affect or fail to improve performance, our opera-
tions and financial results could be negatively affected.

Our properties may not be permitted to be rebuilt  
if destroyed.

Certain of our properties may qualify as legally-permissible 
nonconforming uses and improvements. If a substantial 
portion of any such property were to be destroyed by fire 
or other casualty, we might not be permitted to rebuild 
that property as it now exists, regardless of the availability 
of insurance proceeds. Any loss of this nature, whether 
insured or not, could materially adversely affect our results 
of operations and prospects.

We have investments in joint venture projects, which 
limits our ability to manage third-party risks associated 
with these projects.

In most cases, we are minority participants and do not 
control the decisions of the joint ventures in which we are 
involved. Therefore, joint venture investments may involve 
risks such as the possibility that a co-venturer in an invest-
ment might become bankrupt, be unable to meet its capital 
contribution obligations, have economic or business 
interests or goals that are inconsistent with our business 
interests or goals or take actions that are contrary to our 
instructions or to applicable laws and regulations. In addi-
tion, we may be unable to take action without the approval 
of our joint venture partners, or our joint venture partners 
could take actions binding on the joint venture without  
our consent. Consequently, actions by a co-venturer or 
other third party could expose us to claims for damages, 
financial penalties and reputational harm, any of which 
could adversely affect our business and operations. In 
addition, we may agree to guarantee indebtedness incurred 
by a joint venture or co-venturer or provide standard 

indemnifications to lenders for loss liability or damage 
occurring as a result of our actions or actions of the  
joint venture or other co-venturers. Such a guarantee  
or indemnity may be on a joint and several basis with a 
co-venturer, in which case we may be liable in the event 
that our co-venturer defaults on its guarantee obligation. 
The non-performance of a co-venturer’s obligations may 
cause losses to us in excess of the capital we initially may 
have invested or committed.

Although our joint ventures may generate positive cash 
flow, in some cases they may be unable to distribute that 
cash to the joint venture partners. Additionally, in some 
cases our joint venture partners control distributions and 
may choose to leave capital in the joint venture rather than 
distribute it. Because our ability to generate liquidity from 
our joint ventures depends in part on their ability to distrib-
ute capital to us, our failure to receive distributions from 
our joint venture partners could reduce our cash flow return 
on these investments.

Failures in, material damage to, or interruptions in our  
information technology systems, software or websites  
and difficulties in updating our existing software or devel-
oping or implementing new software could have a material 
adverse effect on our business or results of operations.

We depend heavily upon our information technology systems 
in the conduct of our business. We own and license or other-
wise contract for sophisticated technology and systems 
for property management, procurement, reservations and 
the operation of the Hilton Honors guest loyalty program. 
Such systems are subject to, among other things, damage 
or interruption from power outages, computer and tele-
communications failures, computer viruses and natural 
and man-made disasters. Although we have a cold disaster 
recovery site in a separate location to back up our core  
reservation, distribution and financial systems, substantially 
all of our data center operations are currently located in a 
single facility. Although we are migrating portions of our 
operations to cloud-based providers while simultaneously 
building and operating new applications and services with 
those cloud-based providers, any loss or damage to our 
primary facility could result in operational disruption and 
data loss as we transfer production operations to our 
disaster recovery site. Damage or interruption to our infor-
mation systems may require a significant investment to 
update, remediate or replace with alternate systems, and 
we may suffer interruptions in our operations as a result.  
In addition, costs and potential problems and interruptions 
associated with the implementation of new or upgraded 
systems and technology or with maintenance or adequate 
support of existing systems could also disrupt or reduce 
the efficiency of our operations. Any material interruptions 
or failures in our systems, including those that may result 
from our failure to adequately develop, implement and 
maintain a robust disaster recovery plan and backup sys-
tems could severely affect our ability to conduct normal 
business operations and, as a result, have a material adverse 
effect on our business operations and financial performance.

We rely on third parties for the performance of a significant 
portion of our information technology functions world-
wide. In particular, our reservation system relies on data 
communications networks operated by unaffiliated third 

2017 ANNUAL REPORT    |    17

 
parties. The success of our business depends in part on 
maintaining our relationships with these third parties and 
their continuing ability to perform these functions and 
services in a timely and satisfactory manner. If we experi-
ence a loss or disruption in the provision of any of these 
functions or services, or they are not performed in a satis-
factory manner, we may have difficulty in finding alternate 
providers on terms favorable to us, in a timely manner or  
at all, and our business could be adversely affected.

We rely on certain software vendors to maintain and  
periodically upgrade many of these systems so that they 
can continue to support our business. The software pro-
grams supporting many of our systems were licensed to  
us by independent software developers. The inability of 
these developers or us to continue to maintain and upgrade 
these information systems and software programs would 
disrupt or reduce the efficiency of our operations if we 
were unable to convert to alternate systems in an efficient 
and timely manner.

We are vulnerable to various risks and uncertainties  
associated with our websites and mobile applications, 
including changes in required technology interfaces,  
website and mobile application downtime and other tech-
nical failures, costs and issues as we upgrade our website 
software and mobile applications. Additional risks include 
computer malware, changes in applicable federal and state 
regulation, security breaches, legal claims related to our 
website operations and e-commerce fulfillment and other 
consumer privacy concerns. Our failure to successfully 
respond to these risks and uncertainties could reduce 
website and mobile application sales and have a material 
adverse effect on our business or results of operations.

Cyber-attacks could have a disruptive effect on our business.

From time to time we and our third-party service providers 
experience cyber-attacks, attempted and actual breaches 
of our or their information technology systems and networks 
or similar events, which could result in a loss of sensitive 
business or customer information, systems interruption  
or the disruption of our operations. The techniques that 
are used to obtain unauthorized access, disable or degrade 
service or sabotage systems change frequently and are 
difficult to detect for long periods of time, and we are accord-
ingly unable to anticipate and prevent all data security 
incidents. In November 2015, we announced that we had 
identified and taken action to eradicate unauthorized  
malware that targeted payment card information in some 
point-of-sale systems in our hotels and had determined 
that specific payment card information was targeted by 
this malware. We expect we will be subject to additional 
cyber-attacks in the future and may experience  
data breaches.

Even if we are fully compliant with legal standards and  
contractual or other requirements, we still may not be able 
to prevent security breaches involving sensitive data. The 
sophistication of efforts by hackers to gain unauthorized 
access to information systems has continued to increase 
in recent years. Breaches, thefts, losses or fraudulent uses 
of customer, employee or company data could cause  
consumers to lose confidence in the security of our web-
sites, mobile applications, point of sale systems and other 

18    |    HILTON

information technology systems and choose not to  
purchase from us. Such security breaches also could 
expose us to risks of data loss, business disruption,  
litigation and other costs or liabilities, any of which  
could adversely affect our business.

We are exposed to risks and costs associated with protecting 
the integrity and security of our guests’ personal data and 
other sensitive information.

We are subject to various risks and costs associated with 
the collection, handling, storage and transmission of sensi-
tive information, including those related to compliance 
with U.S. and foreign data collection and privacy laws and 
other contractual obligations, as well as those associated 
with the compromise of our systems collecting such infor-
mation. For example, the European Union’s General Data 
Protection Regulation (“GDPR”), which becomes effective 
in May 2018 and replaces the current data protection laws 
of each EU member state, requires companies to meet new 
and more stringent requirements regarding the handling 
of personal data, and failure to meet the GDPR requirements 
could result in penalties of up to 4 percent of worldwide 
revenue. We collect internal and customer data, including 
credit card numbers and other personally identifiable 
information for a variety of important business purposes, 
including managing our workforce, providing requested 
products and services and maintaining guest preferences 
to enhance customer service and for marketing and pro-
motion purposes. We could be exposed to fines, penalties, 
restrictions, litigation, reputational harm or other expenses, 
or other adverse effects on our business, due to failure  
to protect our guests’ personal data and other sensitive 
information or failure to maintain compliance with the  
various U.S. and foreign data collection and privacy laws  
or with credit card industry standards or other applicable 
data security standards.

In addition, states and the federal government have enacted 
additional laws and regulations to protect consumers 
against identity theft. These laws and similar laws in other 
jurisdictions have increased the costs of doing business, 
and failure on our part to implement appropriate safeguards 
or to detect and provide prompt notice of unauthorized 
access as required by some of these laws could subject us 
to potential claims for damages and other remedies. If we 
were required to pay any significant amounts in satisfaction 
of claims under these laws, or if we were forced to cease 
our business operations for any length of time as a result 
of our inability to comply fully with any such law, our busi-
ness, operating results and financial condition could be 
adversely affected.

Failure to keep pace with developments in technology could 
adversely affect our operations or competitive position.

The hospitality industry demands the use of sophisticated 
technology and systems for property management, brand 
assurance and compliance, procurement, reservation sys-
tems, operation of our guest loyalty programs, distribution 
of hotel resources to current and future customers and 
guest amenities. These technologies may require refine-
ments and upgrades. The development and maintenance 
of these technologies may require significant investment by 
us. As various systems and technologies become outdated 
or new technology is required, we may not be able to 

replace or introduce them as quickly as needed or in a 
cost-effective and timely manner. We may not achieve  
the benefits we may have been anticipating from any  
new technology or system.

We may seek to expand through acquisitions of and  
investments in other businesses and properties, or  
through alliances, and we may also seek to divest some  
of our properties and other assets. These acquisition  
and disposition activities may be unsuccessful or divert 
management’s attention.

We may consider strategic and complementary acquisitions 
of and investments in other hotel or hospitality brands, 
businesses, properties or other assets. Furthermore, we 
may pursue these opportunities in alliance with existing or 
prospective owners of managed or franchised properties. 
In many cases, we will be competing for these opportuni-
ties with third parties that may have substantially greater 
financial resources than us. Acquisitions or investments in 
brands, businesses, properties or assets as well as third-party 
alliances are subject to risks that could affect our business, 
including risks related to:

•  issuing shares of stock that could dilute the interests  

of our existing stockholders;

•  spending cash and incurring debt;

•  assuming contingent liabilities; or

•  creating additional expenses.

We may not be able to identify opportunities or complete 
transactions on commercially reasonable terms or at all  
or we may not actually realize any anticipated benefits 
from such acquisitions, investments or alliances. Similarly, 
we may not be able to obtain financing for acquisitions  
or investments on attractive terms or at all, or the ability  
to obtain financing may be restricted by the terms of our 
indebtedness. In addition, the success of any acquisition  
or investment also will depend, in part, on our ability to 
integrate the acquisition or investment with our existing 
operations.

We also may divest certain properties or assets, and any 
such divestments may yield lower than expected returns 
or otherwise fail to achieve the benefits we expect. In some 
circumstances, sales of properties or other assets may result 
in losses. Upon sales of properties or assets, we may become 
subject to contractual indemnity obligations, incur material 
tax liabilities or, as a result of required debt repayment, face 
a shortage of liquidity. Finally, any acquisitions, investments 
or dispositions could demand significant attention from 
management that would otherwise be available for busi-
ness operations, which could harm our business.

Failure to comply with marketing and advertising laws, 
including with regard to direct marketing, could result  
in fines or place restrictions on our business.

We rely on a variety of direct marketing techniques, including 
telemarketing, email and social media marketing and postal 
mailings, and we are subject to various laws and regulations 
in the U.S. and internationally that govern marketing and 
advertising practices. Any further restrictions in laws and 
court or agency interpretation of such laws, such as the 
Telephone Consumer Protection Act of 1991, the 

Telemarketing Sales Rule, CAN-SPAM Act of 2003, and 
various U.S. state laws, new laws, or international data  
protection laws, such as the EU GDPR, that govern these 
activities could adversely affect current or planned mar-
keting activities and cause us to change our marketing 
strategy. If this occurs, we may not be able to develop  
adequate alternative marketing strategies, which could 
affect our ability to maintain relationships with our cus-
tomers and acquire new customers. We also obtain access 
to names of potential customers from travel service providers 
or other companies and we market to some individuals on 
these lists directly or through other companies’ marketing 
materials. If access to these lists were prohibited or other-
wise restricted, our ability to develop new customers and 
introduce them to products could be impaired.

The growth of internet reservation channels could 
adversely affect our business and profitability.

A significant percentage of hotel rooms for individual 
guests are booked through internet travel intermediaries, 
to whom we commit to pay various commissions and 
transaction fees for sales of our rooms through their sys-
tems. Search engines and peer-to-peer inventory sources 
also provide online travel services that compete with our 
business. If these bookings increase, certain hospitality 
intermediaries may be able to obtain higher commissions, 
reduced room rates or other significant concessions from 
us or our franchisees. These hospitality intermediaries also 
may reduce these bookings by de-ranking our hotels in 
search results on their platforms, and other online providers 
may divert business away from our hotels. Although our 
contracts with many hospitality intermediaries limit 
transaction fees for hotels, there can be no assurance that 
we will be able to renegotiate these contracts upon their 
expiration with terms as favorable as the provisions that 
existed before the expiration, replacement or renegotiation. 
Moreover, hospitality intermediaries generally employ 
aggressive marketing strategies, including expending  
significant resources for online and television advertising 
campaigns to drive consumers to their websites. As a result, 
consumers may develop brand loyalties to the intermediaries’ 
offered brands, websites and reservations systems rather 
than to the Hilton brands and systems. If this happens, our 
business and profitability may be significantly affected as 
shifting customer loyalties divert bookings away from our 
websites, which increases costs to hotels in our system. 
Internet travel intermediaries also have been subject to 
regulatory scrutiny, particularly in Europe. The outcome of 
this regulatory activity may affect our ability to compete 
for direct bookings through our own internet channels.

In addition, although internet travel intermediaries have 
traditionally competed to attract individual leisure consum-
ers or “transient” business rather than “group” business for 
meetings and events, in recent years they have expanded 
their business to include marketing to group business  
and also to corporate transient business. If that growth 
continues, it could both divert group and corporate tran-
sient business away from our hotels and also increase our 
cost of sales for group and corporate transient business. 
Consolidation of internet travel intermediaries, or the 
entry of major internet companies into the internet travel 
bookings business, also could divert bookings away from 
our websites and increase our hotels’ cost of sales.

2017 ANNUAL REPORT    |    19

 
Our reservation system is an important component of our 
business operations and a disruption to its functioning 
could have an adverse effect on our performance and results.

We manage a global reservation system that communicates 
reservations to our branded hotels when made by individuals 
directly, either online, by telephone to our call centers, 
through devices via our mobile application, or through 
intermediaries like travel agents, internet travel web sites 
and other distribution channels. The cost, speed, efficacy 
and efficiency of the reservation system are important 
aspects of our business and are important considerations 
of hotel owners in choosing to affiliate with our brands. Any 
failure to maintain or upgrade, and any other disruption to 
our reservation system may adversely affect our business.

The cessation, reduction or taxation of program benefits of 
our Hilton Honors loyalty program could adversely affect 
the Hilton brands and guest loyalty.

We manage the Hilton Honors guest loyalty program for 
the Hilton brands. Program members accumulate points 
based on eligible stays and hotel charges and redeem the 
points for a range of benefits including free rooms and 
other items of value. The program is an important aspect 
of our business and of the affiliation value for hotel owners 
under management and franchise contracts. System hotels 
(including, without limitation, third-party hotels under 
management and franchise arrangements) contribute a 
percentage of the loyalty member’s charges to the program 
for each stay of a program member. In addition to the 
accumulation of points for future hotels stays at our brands, 
Hilton Honors arranges with third parties, such as airlines, 
other transportation services, online vendors, retailers and 
credit card companies, to sell Honors points for the use of 
their customers and/or to allow Honors members to use  
or exchange points for products or services. Currently, the 
program benefits are not taxed as income to members.  
If the program awards and benefits are materially altered, 
curtailed or taxed such that a material number of Hilton 
Honors members choose to no longer participate in the 
program, this could adversely affect our business.

Because we derive a portion of our revenues from operations 
outside the United States, the risks of doing business inter-
nationally could lower our revenues, increase our costs, 
reduce our profits or disrupt our business.

We currently manage, franchise, own or lease hotels and 
resorts in 105 countries and territories around the world. 
Our operations outside the United States represented 
approximately 23 percent, 28 percent and 31 percent of 
our revenues for the years ended December 31, 2017, 2016 
and 2015, respectively. We expect that revenues from our 
international operations will continue to account for a 
material portion of our total revenues. As a result, we are 
subject to the risks of doing business outside the United 
States, including:

•  rapid changes in governmental, economic or political 

policy, political or civil unrest, acts of terrorism or the threat 
of international boycotts or U.S. anti-boycott legislation;

•  increases in anti-American sentiment and the identification 

of the licensed brands as an American brand;

20    |    HILTON

•  recessionary trends or economic instability  

in international markets;

•  changes in foreign currency exchange rates or currency 

restructurings and hyperinflation or deflation in the 
countries in which we operate;

•  the effect of disruptions caused by severe weather, natural 
disasters, outbreak of disease or other events that make 
travel to a particular region less attractive or more difficult;

•  the presence and acceptance of varying levels of business 
corruption in international markets and the effect of 
various anti-corruption and other laws;

•  the imposition of restrictions on currency conversion  
or the transfer of funds or limitations on our ability to 
repatriate non-U.S. earnings in a tax-efficient manner;

•  the ability to comply with or the effect of complying 

with complex and changing laws, regulations and policies 
of foreign governments that may affect investments or 
operations, including foreign ownership restrictions, 
import and export controls, tariffs, embargoes, increases 
in taxes paid and other changes in applicable tax laws;

•  instability or changes in a country’s or region’s economic, 
regulatory or political conditions, including inflation, 
recession, interest rate fluctuations and actual or antici-
pated military or political conflicts or any other change 
resulting from the U.K.’s June 2016 vote to leave the 
European Union (commonly known as “Brexit”);

•  uncertainties as to local laws regarding, and enforcement 

of, contract and intellectual property rights;

•  forced nationalization of our properties by local, state  

or national governments; and

•  the difficulties involved in managing an organization 

doing business in many different countries.

These factors may adversely affect the revenues earned 
from and the market value of properties that we own or 
lease located in international markets. While these factors 
and the effect of these factors are difficult to predict, any 
one or more of them could lower our revenues, increase our 
costs, reduce our profits or disrupt our business operations.

Failure to comply with laws and regulations applicable to 
our international operations may increase costs, reduce 
profits, limit growth or subject us to broader liability.

Our business operations in countries outside the U.S. are 
subject to a number of laws and regulations, including 
restrictions imposed by the FCPA, as well as trade sanc-
tions administered by the OFAC. The FCPA is intended to 
prohibit bribery of foreign officials and requires us to keep 
books and records that accurately and fairly reflect our 
transactions. OFAC administers and enforces economic 
and trade sanctions based on U.S. foreign policy and 
national security goals against targeted foreign states, 
organizations and individuals. Although we have policies  
in place designed to comply with applicable sanctions, 
rules and regulations, it is possible that hotels we manage 
or own in the countries and territories in which we operate 
may provide services to or receive funds from persons 
subject to sanctions. Where we have identified potential 
violations in the past, we have taken appropriate remedial 

action including filing voluntary disclosures to OFAC. In 
addition, some of our operations may be subject to the 
laws and regulations of non-U.S. jurisdictions, including  
the U.K.’s Bribery Act 2010, which contains significant pro-
hibitions on bribery and other corrupt business activities, 
and other local anti-corruption laws in the countries and 
territories in which we conduct operations.

If we fail to comply with these laws and regulations, we 
could be exposed to claims for damages, financial penalties, 
reputational harm and incarceration of employees or 
restrictions on our operation or ownership of hotels and 
other properties, including the termination of manage-
ment, franchising and ownership rights. In addition, in  
certain circumstances, the actions of parties affiliated  
with us (including our owners, joint venture partners, 
employees and agents) may expose us to liability under  
the FCPA, U.S. sanctions or other laws. These restrictions 
could increase costs of operations, reduce profits or  
cause us to forgo development opportunities that would 
otherwise support growth.

In August 2012, Congress enacted the Iran Threat Reduction 
and Syria Human Rights Act of 2012 (“ITRSHRA”), which 
expands the scope of U.S. sanctions against Iran and Syria. 
In particular, Section 219 of the ITRSHRA amended the 
Exchange Act to require SEC-reporting companies to  
disclose in their periodic reports specified dealings or 
transactions involving Iran or other individuals and entities 
targeted by certain OFAC sanctions engaged in by the 
reporting company or any of its affiliates. These companies 
are required to separately file with the SEC a notice that 
such activities have been disclosed in the relevant periodic 
report, and the SEC is required to post this notice of disclo-
sure on its website and send the report to the U.S. President 
and certain U.S. Congressional committees. The U.S. 
President thereafter is required to initiate an investigation 
and, within 180 days of initiating such an investigation  
with respect to certain disclosed activities, to determine 
whether sanctions should be imposed.

Under ITRSHRA, we are required to report if we or any  
of our “affiliates” knowingly engaged in certain specified 
activities during a period covered by one of our Annual 
Reports on Form 10-K or Quarterly Reports on Form 10-Q. 
We have engaged in, and may in the future engage in, activi-
ties that would require disclosure pursuant to Section 219 
of ITRSHRA. In addition, because the SEC defines the term 
“affiliate” broadly, we may be deemed to be an affiliate  
of HNA or HNA’s affiliates or Blackstone or Blackstone’s 
affiliates. Other affiliates of HNA or Blackstone have in the 
past or may in the future be required to make disclosures 
pursuant to ITRSHRA. Disclosure of such activities, even  
if such activities are permissible under applicable law, and 
any sanctions imposed on us or our affiliates as a result  
of these activities could harm our reputation and brands 
and have a negative effect on our results of operations.

The loss of senior executives or key field personnel, such as 
general managers, could significantly harm our business.

Our ability to maintain our competitive position depends 
somewhat on the efforts and abilities of our senior execu-
tives. Finding suitable replacements for senior executives 
could be difficult. Losing the services of one or more of 

these senior executives could adversely affect strategic 
relationships, including relationships with third-party  
property owners, significant customers, joint venture  
partners and vendors, and limit our ability to execute our 
business strategies.

We also rely on the general managers at each of our managed, 
owned and leased hotels to manage daily operations and 
oversee the efforts of employees. These general managers 
are trained professionals in the hospitality industry and 
have extensive experience in many markets worldwide.  
The failure to retain, train or successfully manage general 
managers for our managed, owned and leased hotels could 
negatively affect our operations.

Collective bargaining activity could disrupt our operations, 
increase our labor costs or interfere with the ability of our 
management to focus on executing our business strategies.

A significant number of our employees (approximately  
31 percent) and employees of our hotel owners are covered 
by collective bargaining agreements and similar agreements. 
If relationships with our employees or employees of our 
hotel owners or the unions that represent them become 
adverse, the properties we manage, franchise, own or lease 
could experience labor disruptions such as strikes, lockouts, 
boycotts and public demonstrations. A number of our  
collective bargaining agreements, representing approxi-
mately 15 percent of our organized employees, have expired 
and are in the process of being renegotiated, and we may 
be required to negotiate additional collective bargaining 
agreements in the future if more employees become 
unionized. Labor disputes, which may be more likely when 
collective bargaining agreements are being negotiated, 
could harm our relationship with our employees or employ-
ees of our hotel owners, result in increased regulatory 
inquiries and enforcement by governmental authorities and 
deter guests. Further, adverse publicity related to a labor 
dispute could harm our reputation and reduce customer 
demand for our services. Labor regulation and the negoti-
ation of new or existing collective bargaining agreements 
could lead to higher wage and benefit costs, changes in 
work rules that raise operating expenses, legal costs and 
limitations on our ability or the ability of our third-party 
property owners to take cost saving measures during  
economic downturns. We do not have the ability to control 
the negotiations of collective bargaining agreements  
covering unionized labor employed by many third-party 
property owners. Increased unionization of our workforce, 
new labor legislation or changes in regulations could  
disrupt our operations, reduce our profitability or interfere 
with the ability of our management to focus on executing 
our business strategies.

Labor shortages could restrict our ability to operate our 
properties or grow our business or result in increased labor 
costs that could adversely affect our results of operations.

Our success depends in large part on our ability to attract, 
retain, train, manage and engage employees. We employ  
or manage more than 163,000 individuals at our managed, 
owned and leased hotels and corporate offices around the 
world. If we are unable to attract, retain, train, manage and 
engage skilled individuals, our ability to staff and manage 
the hotels that we manage, own and lease could be impaired, 
which could reduce customer satisfaction. In addition, the 

2017 ANNUAL REPORT    |    21

 
inability of our franchisees to attract, retain, train, manage 
and engage skilled employees for the franchised hotels 
could adversely affect the reputation of our brands. Staffing 
shortages in various parts of the world also could hinder 
our ability to grow and expand our businesses. Because 
payroll costs are a major component of the operating 
expenses at our hotels and our franchised hotels, a short-
age of skilled labor could also require higher wages that 
would increase labor costs, which could adversely affect 
our results of operations. Additionally, increase in minimum 
wage rates could increase costs and reduce profits for us 
and our franchisees.

Any failure to protect our trademarks and other intellectual 
property could reduce the value of the Hilton brands and 
harm our business.

The recognition and reputation of our brands are important 
to our success. We have nearly 5,900 trademark registra-
tions in jurisdictions around the world for use in connection 
with our services, plus at any given time, a number of pending 
applications for trademarks and other intellectual property. 
However, those trademark or other intellectual property 
registrations may not be granted or the steps we take to 
use, control or protect our trademarks or other intellectual 
property in the U.S. and other jurisdictions may not always 
be adequate to prevent third parties from copying or using 
the trademarks or other intellectual property without 
authorization. We may also fail to obtain and maintain 
trademark protection for all of our brands in all jurisdictions. 
For example, in certain jurisdictions, third parties have 
registered or otherwise have the right to use certain trade-
marks that are the same as or similar to our trademarks, 
which could prevent us from registering trademarks and 
opening hotels in that jurisdiction. Third parties may also 
challenge our rights to certain trademarks or oppose  
our trademark applications. Defending against any such 
proceedings may be costly, and if unsuccessful, could 
result in the loss of important intellectual property rights. 
Obtaining and maintaining trademark protection for  
multiple brands in multiple jurisdictions is also expensive, 
and we may therefore elect not to apply for or to maintain 
certain trademarks.

Our intellectual property is also vulnerable to unauthorized 
copying or use in some jurisdictions outside the U.S., where 
local law, or lax enforcement of law, may not provide adequate 
protection. If our trademarks or other intellectual property 
are improperly used, the value and reputation of the Hilton 
brands could be harmed. There are times where we may need 
to resort to litigation to enforce our intellectual property 
rights. Litigation of this type could be costly, force us to 
divert our resources, lead to counterclaims or other claims 
against us or otherwise harm our business or reputation.  
In addition, we license certain of our trademarks to third 
parties. For example, we have granted HGV the right to  
use certain of our marks and intellectual property in its 
timeshare business and we grant our franchisees a right  
to use certain of our trademarks in connection with their 
operation of the applicable property. If HGV, a franchisee 
or other licensee fails to maintain the quality of the goods 
and services used in connection with the licensed trade-
marks, our rights to, and the value of, our trademarks could 
potentially be harmed. Failure to maintain, control and  
protect our trademarks and other intellectual property 

22    |    HILTON

could likely adversely affect our ability to attract guests or 
third-party owners, and could adversely affect our results.

In addition, we license the right to use certain intellectual 
property from unaffiliated third parties, including the right 
to grant sublicenses to franchisees. If we are unable to use 
this intellectual property, our ability to generate revenue 
from such properties may be diminished.

Third-party claims that we infringe intellectual property 
rights of others could subject us to damages and other 
costs and expenses.

Third parties may make claims against us for infringing 
their patent, trademark, copyright or other intellectual 
property rights or for misappropriating their trade secrets. 
We have been and are currently party to a number of such 
claims and may receive additional claims in the future. Any 
such claims, even those without merit, could:

•  be expensive and time consuming to defend, and result 

in significant damages;

•  force us to stop using the intellectual property that  
is being challenged or to stop providing products or  
services that use the challenged intellectual property;

•  force us to redesign or rebrand our products or services;

•  require us to enter into royalty, licensing, co-existence 
or other contracts to obtain the right to use a third  
party’s intellectual property;

•  limit our ability to develop new intellectual property; and

•  limit the use or the scope of our intellectual property  

or other rights.

In addition, we may be required to indemnify third-party 
owners of the hotels that we manage for any losses they 
incur as a result of any infringement claims against them. 
All necessary royalty, licensing or other contracts may not 
be available to us on acceptable terms. Any adverse results 
associated with third-party intellectual property claims 
could negatively affect our business.

Exchange rate fluctuations and foreign exchange hedging 
arrangements could result in significant foreign currency 
gains and losses and affect our business results.

Conducting business in currencies other than the U.S. dollar 
subjects us to fluctuations in currency exchange rates that 
could have a negative effect on our financial results. We 
earn revenues and incur expenses in foreign currencies  
as part of our operations outside of the U.S. As a result, 
fluctuations in currency exchange rates may significantly 
increase the amount of U.S. dollars required for foreign 
currency expenses or significantly decrease the U.S. dollars 
received from foreign currency revenues. We also have 
exposure to currency translation risk because, generally, 
the results of our business outside of the U.S. are reported 
in local currency and then translated to U.S. dollars for 
inclusion in our consolidated financial statements. As a 
result, changes between the foreign exchange rates and the 
U.S. dollar will affect the recorded amounts of our foreign 
assets, liabilities, revenues and expenses and could have  
a negative effect on our financial results. Our exposure to 
foreign currency exchange rate fluctuations will grow if  

the relative contribution of our operations outside the  
U.S. increases.

To attempt to mitigate foreign currency exposure, we may 
enter into foreign exchange hedging agreements with 
financial institutions. However, these hedging agreements 
may not eliminate foreign currency risk entirely and involve 
costs and risks of their own in the form of transaction 
costs, credit requirements and counterparty risk.

If the insurance that we or our owners carry does not  
sufficiently cover damage or other potential losses or  
liabilities to third parties involving properties that we  
manage, franchise or own, our profits could be reduced.

We operate in certain areas where the risk of natural disaster 
or other catastrophic losses exists, and the occasional 
incidence of such an event could cause substantial dam-
age to us, our owners or the surrounding area. We carry, 
and/or we require our owners to carry, insurance from  
solvent insurance carriers that we believe is adequate for 
foreseeable first- and third-party losses and with terms 
and conditions that are reasonable and customary. 
Nevertheless, market forces beyond our control could limit 
the scope of the insurance coverage that we and our owners 
can obtain or may otherwise restrict our or our owners’ 
ability to buy insurance coverage at reasonable rates such 
as those natural disasters that occurred in 2017. We antici-
pate increased costs of property insurance across the 
portfolio in 2018 due to the significant losses that insurers 
suffered globally in 2017. In the event of a substantial loss, 
the insurance coverage that we and/or our owners carry 
may not be sufficient to pay the full value of our financial 
obligations, our liabilities or the replacement cost of any 
lost investment or property. Because certain types of losses 
are uncertain, they may be uninsurable or prohibitively 
expensive. In addition, there are other risks that may fall 
outside the general coverage terms and limits of our policies.

In some cases, these factors could result in certain losses 
being completely uninsured. As a result, we could lose some 
or all of the capital we have invested in a property, as well 
as the anticipated future revenues, profits, management 
fees or franchise fees from the property.

Terrorism insurance may not be available at commercially 
reasonable rates or at all.

Following the September 11, 2001 terrorist attacks in New 
York City and the Washington, D.C. area, Congress passed 
the Terrorism Risk Insurance Act of 2002, which established 
the Terrorism Risk Insurance Program (the “Program”) to 
provide insurance capacity for terrorist acts. The Program 
expired at the end of 2014 but was reauthorized, with some 
adjustments to its provisions, in January 2015 for six years 
through December 31, 2020. We carry, and we require our 
owners and our franchisees to carry, insurance from solvent 
insurance carriers to respond to both first-party and third-
party liability losses related to terrorism. We purchase our 
first-party property damage and business interruption 
insurance from a stand-alone market in place of and to 
supplement insurance from government run pools. If the 
Program is not extended or renewed upon its expiration  
in 2020, or if there are changes to the Program that would 
negatively affect insurance carriers, premiums for terror-
ism insurance coverage will likely increase and/or the 

terms of such insurance may be materially amended to 
increase stated exclusions or to otherwise effectively 
decrease the scope of coverage available, perhaps to the 
point where it is effectively unavailable.

Terrorist attacks and military conflicts may adversely affect 
the hospitality industry.

The terrorist attacks on the World Trade Center and the 
Pentagon on September 11, 2001 underscore the possibility 
that large public facilities or economically important 
assets could become the target of terrorist attacks in the 
future. In particular, properties that are well-known or are 
located in concentrated business sectors in major cities 
where our hotels are located may be subject to the risk of 
terrorist attacks.

The occurrence or the possibility of terrorist attacks or 
military conflicts could:

•  cause damage to one or more of our properties that 
may not be fully covered by insurance to the value of  
the damages;

•  cause all or portions of affected properties to be shut 

down for prolonged periods, resulting in a loss of income;

•  generally reduce travel to affected areas for tourism and 
business or adversely affect the willingness of customers 
to stay in or avail themselves of the services of the 
affected properties;

•  expose us to a risk of monetary claims arising out of 

death, injury or damage to property caused by any such 
attacks; and

•  result in higher costs for security and insurance premiums 
or diminish the availability of insurance coverage for 
losses related to terrorist attacks, particularly for prop-
erties in target areas, all of which could adversely affect 
our results.

The occurrence of a terrorist attack with respect to one  
of our properties could directly and materially adversely 
affect our results of operations. Furthermore, the loss of 
any of our well-known buildings could indirectly affect the 
value of our brands, which would in turn adversely affect 
our business prospects.

Changes in U.S. federal, state and local or foreign tax law, 
interpretations of existing tax law, or adverse determina-
tions by tax authorities, could increase our tax burden or 
otherwise adversely affect our financial condition or results 
of operations.

We are subject to taxation at the federal, state or provincial 
and local levels in the U.S. and various other countries and 
jurisdictions. Our future effective tax rate could be affected 
by changes in the composition of earnings in jurisdictions 
with differing tax rates, changes in statutory rates and other 
legislative changes, changes in the valuation of our deferred 
tax assets and liabilities, or changes in determinations 
regarding the jurisdictions in which we are subject to tax. 
From time to time, the U.S. federal, state and local and  
foreign governments make substantive changes to tax 
rules and their application, which could result in materially 
higher corporate taxes than would be incurred under 

2017 ANNUAL REPORT    |    23

 
existing tax law and could adversely affect our financial 
condition or results of operations.

We are subject to ongoing and periodic tax audits and  
disputes in U.S. federal and various state, local and foreign 
jurisdictions. In particular, our consolidated U.S. federal 
income tax returns for the fiscal years ended December 31, 
2005 through December 31, 2013 are under audit by the 
Internal Revenue Service (“IRS”), and the IRS has proposed 
adjustments to increase our taxable income based on sev-
eral assertions involving intercompany loans, our Hilton 
Honors guest loyalty program and our foreign-currency 
denominated loans issued by one of our subsidiaries. In 
total, the proposed adjustments sought by the IRS would 
result in U.S. federal tax owed of approximately $874 million, 
excluding interest and penalties and potential state income 
taxes. We disagree with the IRS’s position on each of the 
assertions and intend to vigorously contest them. See 
Note 14: “Income Taxes” in our audited consolidated finan-
cial statements included elsewhere in this Annual Report 
on Form 10-K for additional information. An unfavorable 
outcome from any tax audit could result in higher tax costs, 
penalties and interest, thereby adversely affecting our 
financial condition or results of operations.

Changes to accounting rules or regulations may adversely 
affect our reported financial condition and results  
of operations.

New accounting rules or regulations and varying  
interpretations of existing accounting rules or regulations 
have occurred and may occur in the future. A change in 
accounting rules or regulations may require retrospective 
application and affect our reporting of transactions com-
pleted before the change is effective, and future changes 
to accounting rules or regulations may adversely affect 
our reported financial condition and results of operations. 
See Note 2: “Basis of Presentation and Summary of Signif-
icant Accounting Policies” in our audited consolidated 
financial statements included elsewhere in this Annual 
Report on Form 10-K for a summary of accounting standards 
issued but not yet adopted.

Changes to estimates or projections used to assess the fair 
value of our assets, or operating results that are lower than 
our current estimates at certain locations, may cause us to 
incur impairment losses that could adversely affect our 
results of operations.

Our total assets include goodwill, intangible assets with 
indefinite lives, other intangible assets with finite useful 
lives and substantial amounts of long-lived assets, princi-
pally property and equipment, including hotel properties. 
We evaluate our goodwill and intangible assets with  
indefinite lives for impairment on an annual basis or at 
other times during the year if events or circumstances 
indicate that it is more likely than not that the fair value is 
below the carrying value. We evaluate our intangible assets 
with finite useful lives and long-lived assets for impairment 
when circumstances indicate that the carrying amount 
may not be recoverable. Our evaluation of impairment 
requires us to make certain estimates and assumptions 
including projections of future results. After performing 
our evaluation for impairment, including an analysis to 
determine the recoverability of long-lived assets, we will 
record an impairment loss when the carrying value of the 

24    |    HILTON

underlying asset, asset group or reporting unit exceeds its 
estimated fair value. If the estimates or assumptions used in 
our evaluation of impairment change, we may be required 
to record additional impairment losses on certain of these 
assets. If these impairment losses are significant, our results 
of operations would be adversely affected.

Governmental regulation may adversely affect the operation 
of our properties.

In many jurisdictions, the hotel industry is subject to  
extensive foreign or U.S. federal, state and local governmen-
tal regulations, including those relating to the service of 
alcoholic beverages, the preparation and sale of food and 
those relating to building and zoning requirements. We  
are also subject to licensing and regulation by foreign or 
U.S. state and local departments relating to health, sanita-
tion, fire and safety standards, and to laws governing our 
relationships with employees, including minimum wage 
requirements, overtime, working conditions status and  
citizenship requirements. In addition, the National Labor 
Relations Board has revised its standard for joint employee 
relationships, which could increase our risk of being con-
sidered a joint employer with our franchisees. We or our 
third-party owners may be required to expend funds to 
meet foreign or U.S. federal, state and local regulations in 
connection with the continued operation or remodeling of 
certain of our properties. The failure to meet the require-
ments of applicable regulations and licensing requirements, 
or publicity resulting from actual or alleged failures, could 
have an adverse effect on our results of operations.

Foreign or U.S. environmental laws and regulations  
may cause us to incur substantial costs or subject us  
to potential liabilities.

We are subject to certain compliance costs and potential 
liabilities under various foreign and U.S. federal, state and 
local environmental, health and safety laws and regulations. 
These laws and regulations govern actions including air 
emissions, the use, storage and disposal of hazardous and 
toxic substances, and wastewater disposal. Our failure to 
comply with such laws, including any required permits or 
licenses, could result in substantial fines or possible revo-
cation of our authority to conduct some of our operations. 
We could also be liable under such laws for the costs of 
investigation, removal or remediation of hazardous or toxic 
substances at our currently or formerly owned, leased or 
operated real property (including managed and franchised 
properties) or at third-party locations in connection with 
our waste disposal operations, regardless of whether or 
not we knew of, or caused, the presence or release of such 
substances. From time to time, we may be required to 
remediate such substances or remove, abate or manage 
asbestos, mold, radon gas, lead or other hazardous condi-
tions at our properties. The presence or release of such 
toxic or hazardous substances could result in third-party 
claims for personal injury, property or natural resource 
damages, business interruption or other losses. Such claims 
and the need to investigate, remediate or otherwise address 
hazardous, toxic or unsafe conditions could adversely affect 
our operations, the value of any affected real property,  
or our ability to sell, lease or assign our rights in any such 
property, or could otherwise harm our business or reputa-
tion. Environmental, health and safety requirements have 

also become increasingly stringent, and our costs may 
increase as a result. New or revised laws and regulations  
or new interpretations of existing laws and regulations, 
such as those related to climate change, could affect the 
operation of our properties or result in significant addi-
tional expense and operating restrictions on us.

The cost of compliance with the Americans with 
Disabilities Act and similar legislation outside of the  
U.S. may be substantial.

We are subject to the Americans with Disabilities Act (“ADA”) 
and similar legislation in certain jurisdictions outside of  
the U.S. Under the ADA all public accommodations are 
required to meet certain federal requirements related  
to access and use by disabled persons. These regulations 
apply to accommodations first occupied after January 26, 
1993; public accommodations built before January 26, 1993 
are required to remove architectural barriers to disabled 
access where such removal is “readily achievable.” The  
regulations also mandate certain operational require-
ments that hotel operators must observe. The failure of a 
property to comply with the ADA could result in injunctive 
relief, fines, an award of damages to private litigants or 
mandated capital expenditures to remedy such noncom-
pliance. Any imposition of injunctive relief, fines, damage 
awards or capital expenditures could adversely affect the 
ability of an owner or franchisee to make payments under 
the applicable management or franchise contract and 
negatively affect the reputation of our brands. In November 
2010, we entered into a settlement with the U.S. Department 
of Justice related to compliance with the ADA. Our obliga-
tions under this settlement expired in March 2015 except 
that certain managed and franchised hotels that were 
required to conduct surveys of their facilities remain under 
an obligation to remove architectural barriers at their facil-
ities through March 15, 2022 and we have an obligation to 
have an independent consultant to monitor those barrier 
removal efforts during this period. If we fail to comply with 
the requirements of the ADA, we could be subject to fines, 
penalties, injunctive action, reputational harm and other 
business effects that could materially and negatively 
affect our performance and results of operations.

Casinos featured on certain of our properties are subject  
to gaming laws, and noncompliance could result in the 
revocation of the gaming licenses.

Several of our properties feature casinos, most of which are 
operated by third parties. Factors affecting the economic 
performance of a casino property include:

•  location, including proximity to or easy access from 

major population centers;

•  appearance;

•  local, regional or national economic and  

political conditions;

•  the existence or construction of competing casinos;

•  dependence on tourism; and

•  governmental regulation.

Jurisdictions in which our properties containing casinos 
are located, including Puerto Rico and Egypt, have laws 
and regulations governing the conduct of casino gaming. 
These jurisdictions generally require that the operator of  
a casino must be found suitable and be registered. Once 
issued, a registration remains in force until revoked. The law 
defines the grounds for registration, as well as revocation 
or suspension of such registration. The loss of a gaming 
license for any reason would have a material adverse effect 
on the value of a casino property and could reduce fee 
income associated with such operations and consequently 
negatively affect our business results.

We are subject to risks from litigation filed by or against us.

Legal or governmental proceedings brought by or on behalf 
of franchisees, third-party owners of managed properties, 
employees or customers may adversely affect our financial 
results. In recent years, a number of hospitality companies 
have been subject to lawsuits, including class action lawsuits, 
alleging violations of federal laws and regulations regarding 
workplace and employment matters, consumer protection 
claims and other commercial matters. A number of these 
lawsuits have resulted in the payment of substantial dam-
ages by the defendants. Similar lawsuits have been and 
may be instituted against us from time to time, and we  
may incur substantial damages and expenses resulting 
from lawsuits of this type, which could have a material 
adverse effect on our business. At any given time, we may 
be engaged in lawsuits or disputes involving third-party 
owners of our hotels. Similarly, we may from time to time 
institute legal proceedings on behalf of ourselves or others, 
the ultimate outcome of which could cause us to incur 
substantial damages and expenses, which could have a 
material adverse effect on our business.

Risks Related to Our Spin-offs
We may be unable to achieve some or all of the benefits 
that we expect to achieve from the spin-offs.

Although we believe that separating our ownership business 
and our timeshare business by means of the spin-offs has 
provided financial, operational, managerial and other 
benefits to us and our stockholders, the spin-offs may not 
provide results on the scope or scale we anticipate, and  
we may not realize any or all of the intended benefits. For 
example, if the statutory and regulatory requirements 
relating to REITs are not met by Park, the benefits of spin-
ning off the ownership business may be reduced or may  
be unavailable to us, our stockholders and stockholders  
of Park. If we do not realize the intended benefits of the 
spin-offs, we or the businesses that were spun off could 
suffer a material adverse effect on our or their business, 
financial condition, results of operations and cash flows.

The spin-offs could result in substantial tax liability to us 
and our stockholders.

We received a private letter ruling from the IRS on certain 
issues relevant to qualification of the spin-offs as tax-free 
distributions under Section 355 of the Internal Revenue 
Code of 1986, as amended (the “Code”). Although the private 
letter ruling generally is binding on the IRS, the continued 
validity of the private letter ruling will be based upon and 
subject to the accuracy of factual statements and repre-
sentations made to the IRS by us. Further, the private 

2017 ANNUAL REPORT    |    25

 
letter ruling is limited to specified aspects of the spin-offs 
under Section 355 of the Code and does not represent a 
determination by the IRS that all of the requirements  
necessary to obtain tax-free treatment to holders of our 
common stock and to us have been satisfied. Moreover, if 
any statement or representation upon which the private 
letter ruling was based was incorrect or untrue in any 
material respect, or if the facts upon which the private  
letter ruling was based were materially different from the 
facts that prevailed at the time of the spin-offs, the private 
letter ruling could be invalidated. The opinion of tax counsel 
we received in connection with the spin-offs regarding  
the qualification of the spin-offs as tax-free distributions 
under Section 355 of the Code similarly relied on, among 
other things, the continuing validity of the private letter 
ruling and various assumptions and representations as to 
factual matters made by each of the spun-off companies 
and us which, if inaccurate or incomplete in any material 
respect, would jeopardize the conclusions reached by 
counsel in its opinion. The opinion is not binding on the  
IRS or the courts, and there can be no assurance that the 
IRS or the courts will not challenge the conclusions stated 
in the opinion or that any such challenge would not prevail. 
Additionally, recently enacted legislation denies tax-free 
treatment to a spin-off in which either the distributing  
corporation or the spun-off corporation is a REIT and pre-
vents a distributing corporation or a spun-off corporation 
from electing REIT status for a 10-year period following  
a tax-free spin-off. Under an effective date provision,  
the legislation does not apply to distributions described  
in a ruling request initially submitted to the IRS before 
December 7, 2015. Because our initial request for the  
private letter ruling was submitted before that date and 
because we believe the distribution has been described  
in that initial request, we believe the legislation does not 
apply to the spin-off of Park. However, no ruling was obtained 
on that issue and thus no assurance can be given in that 
regard. In particular, the IRS or a court could disagree with 
our view regarding the effective date provision based on 
any differences that exist between the description in the 
ruling request and the actual facts relating to the spin-offs. 
If the legislation applied to the spin-off of Park, either the 
spin-off would not qualify for tax-free treatment or Park 
would not be eligible to elect REIT status for a 10-year 
period following the spin-off.

If the spin-offs and certain related transactions were 
determined to be taxable, the Company would be subject 
to a substantial tax liability that would have a material 
adverse effect on our financial condition, results of opera-
tions and cash flows. In addition, if the spin-offs were taxable, 
each holder of our common stock who received shares of 
Park and HGV would generally be treated as receiving a 
taxable distribution of property in an amount equal to the 
fair market value of the shares received.

Park or HGV may fail to perform under various transaction 
agreements that we have executed as part of the spin-offs.

In connection with the spin-offs, we, Park and HGV entered 
into a distribution agreement and various other agreements, 
including a transition services agreement, a tax matters 
agreement, an employee matters agreement and, as to 
Park, management agreements, and, as to HGV, a license 

26    |    HILTON

agreement. Certain of these agreements provide for the 
performance of services by each company for the benefit 
of the other following the spin-offs. We are relying on Park 
and HGV to satisfy their performance and payment  
obligations under these agreements. In addition, it is possi-
ble that a court would disregard the allocation agreed  
to between us, Park and HGV and require that we assume 
responsibility for certain obligations allocated to Park and 
to HGV, particularly if Park or HGV were to refuse or were 
unable to pay or perform such obligations. The impact of 
any of these factors is difficult to predict, but one or more 
of them could cause reputational harm and could have an 
adverse effect on our financial position, results of opera-
tions and/or cash flows.

In connection with the spin-offs, each of Park and HGV 
indemnified us for certain liabilities. These indemnities may 
not be sufficient to insure us against the full amount of the 
liabilities assumed by Park and HGV, and Park and HGV 
may be unable to satisfy their indemnification obligations 
to us in the future.

In connection with the spin-offs, each of Park and HGV 
indemnified us with respect to such parties’ assumed or 
retained liabilities pursuant to the distribution agreement 
and breaches of the distribution agreement or other 
agreements related to the spin-offs. There can be no 
assurance that the indemnities from each of Park and 
HGV will be sufficient to protect us against the full amount 
of these and other liabilities. Third parties also could seek 
to hold us responsible for any of the liabilities that Park and 
HGV have agreed to assume. Even if we ultimately succeed 
in recovering from Park or HGV any amounts for which we 
are held liable, we may be temporarily required to bear those 
losses ourselves. Each of these risks could negatively affect 
our business, financial condition, results of operations and 
cash flows.

If we are required to indemnify Park or HGV in connection 
with the spin-offs, we may need to divert cash to meet 
those obligations, which could negatively affect our  
financial results.

Pursuant to the distribution agreement entered into in 
connection with the spin-offs and certain other agreements 
among Park and HGV and us, we agreed to indemnify each 
of Park and HGV from certain liabilities. Indemnities that 
we may be required to provide Park and/or HGV may be 
significant and could negatively affect our business.

Risks Related to Our Indebtedness
Our substantial indebtedness and other contractual  
obligations could adversely affect our financial condition, 
our ability to raise additional capital to fund our operations,  
our ability to operate our business, our ability to react to 
changes in the economy or our industry and our ability  
to pay our debts and could divert our cash flow from  
operations for debt payments.

We have a significant amount of indebtedness. As of 
December 31, 2017, our total indebtedness, excluding 
unamortized deferred financing costs and discounts, 
was approximately $6.7 billion, and our contractual debt 
maturities of our long-term debt for the years ending 
December 31, 2018, 2019 and 2020, respectively, were  

$54 million, $55 million and $57 million. Our substantial 
debt and other contractual obligations could have  
important consequences, including:

•  requiring a substantial portion of cash flow from  

operations to be dedicated to the payment of principal 
and interest on our indebtedness, thereby reducing  
our ability to use our cash flow to fund our operations, 
capital expenditures or dividends to stockholders and  
to pursue future business opportunities;

•  increasing our vulnerability to adverse economic,  

industry or competitive developments;

us. These restrictions limit our ability and/or the ability of 
our subsidiaries to, among other things:

•  incur or guarantee additional debt or issue disqualified 

stock or preferred stock;

•  pay dividends (including to us) and make other distributions 

on, or redeem or repurchase, capital stock;

•  make certain investments;

•  incur certain liens;

•  enter into transactions with affiliates;

•  exposing us to increased interest expense, as our 

•  merge or consolidate;

degree of leverage may cause the interest rates of any 
future indebtedness (whether fixed or floating rate 
interest) to be higher than they would be otherwise;

•  exposing us to the risk of increased interest rates 

because certain of our indebtedness is at variable rates 
of interest;

•  making it more difficult for us to satisfy our obligations 
with respect to our indebtedness, and any failure to 
comply with the obligations of any of our debt instru-
ments, including restrictive covenants, could result in  
an event of default that accelerates our obligation to 
repay indebtedness;

•  restricting us from making strategic acquisitions or 

causing us to make non-strategic divestitures;

•  limiting our ability to obtain additional financing for 

working capital, capital expenditures, product develop-
ment, satisfaction of debt service requirements, acqui-
sitions and general corporate or other purposes; and

•  limiting our flexibility in planning for, or reacting to, 
changes in our business or market conditions and  
placing us at a competitive disadvantage compared  
to our competitors who may be better positioned to 
take advantage of opportunities that our leverage  
prevents us from exploiting.

We are a holding company, and substantially all of our  
consolidated assets are owned by, and most of our busi-
ness is conducted through, our subsidiaries. Revenues 
from these subsidiaries are our primary source of funds for 
debt payments and operating expenses. If our subsidiaries 
are restricted from making distributions to us, that may 
impair our ability to meet our debt service obligations or 
otherwise fund our operations. Moreover, there may be 
restrictions on payments by subsidiaries to their parent 
companies under applicable laws, including laws that require 
companies to maintain minimum amounts of capital and 
to make payments to stockholders only from profits. As a 
result, although a subsidiary of ours may have cash, we may 
not be able to obtain that cash to satisfy our obligation to 
service our outstanding debt or fund our operations.

Certain of our debt agreements impose significant operating 
and financial restrictions on us and our subsidiaries, which 
may prevent us from capitalizing on business opportunities.

The indentures that govern our senior notes and the credit 
agreement that governs our senior secured credit facilities 
impose significant operating and financial restrictions on 

•  enter into agreements that restrict the ability of 

restricted subsidiaries to make dividends or other  
payments to the issuers;

•  designate restricted subsidiaries as unrestricted  

subsidiaries; and

•  transfer or sell assets.

In addition, if, on the last day of any period of four consecutive 
quarters, the aggregate principal amount of revolving credit 
loans, swing line loans and/or letters of credit (excluding up 
to $50 million of letters of credit and certain other letters 
of credit that have been cash collateralized or back-stopped) 
that are issued and/or outstanding is greater than 30 per-
cent of the revolving credit facility, the credit agreement 
will require us to maintain a consolidated first lien net 
leverage ratio not to exceed 7.0 to 1.0.

As a result of these restrictions, we are limited as to how 
we conduct our business and we may be unable to raise 
additional debt or equity financing to compete effectively 
or to take advantage of new business opportunities. The 
terms of any future indebtedness we may incur could 
include more restrictive covenants. We may not be able to 
maintain compliance with these covenants in the future 
and, if we fail to do so, we may not be able to obtain waivers 
from the lenders and/or amend the covenants.

Our failure to comply with the restrictive covenants 
described above, as well as other terms of our other 
indebtedness and/or the terms of any future indebted-
ness from time to time, could result in an event of default, 
which, if not cured or waived, could result in our being 
required to repay these borrowings before their due date.  
If we are forced to refinance these borrowings on less 
favorable terms or are unable to refinance these borrow-
ings, our results of operations and financial condition 
could be adversely affected.

Servicing our indebtedness will require a significant amount 
of cash. Our ability to generate sufficient cash depends on 
many factors, some of which are not within our control.

Our ability to make payments on our indebtedness, to fund 
planned capital expenditures and to pay dividends to our 
stockholders will depend on our ability to generate cash  
in the future. To a certain extent, this is subject to general 
economic, financial, competitive, legislative, regulatory and 
other factors that are beyond our control. If we are unable 
to generate sufficient cash flow to service our debt and 
meet our other commitments, we may need to restructure 

2017 ANNUAL REPORT    |    27

 
or refinance all or a portion of our debt, sell material assets 
or operations or raise additional debt or equity capital. We 
may not be able to effect any of these actions on a timely 
basis, on commercially reasonable terms or at all, and 
these actions may not be sufficient to meet our capital 
requirements. In addition, the terms of our existing or future 
debt arrangements may restrict us from effecting any  
of these alternatives. Finally, our ability to raise additional 
equity capital may be restricted by the stockholders 
agreement we entered into with HGV and certain entities 
affiliated with Blackstone that is intended to preserve the 
tax-free status of the spin-offs of Park and HGV.

Despite our current level of indebtedness, we may be able 
to incur substantially more debt and enter into other trans-
actions, which could further exacerbate the risks to our 
financial condition described above.

We may be able to incur significant additional indebtedness, 
including secured debt, in the future. Although the credit 
agreements and indentures that govern substantially all  
of our indebtedness contain restrictions on the incurrence 
of additional indebtedness and entering into certain types 
of other transactions, these restrictions are subject to  
a number of qualifications and exceptions. Additional 
indebtedness incurred in compliance with these restrictions 
could be substantial. These restrictions also do not prevent 
us from incurring obligations, such as trade payables, that 
do not constitute indebtedness as defined under our debt 
instruments. To the extent new debt is added to our current 
debt levels, the substantial leverage risks described in the 
preceding three risk factors would increase.

Risks Related to Ownership  
of Our Common Stock
The interests of certain of our stockholders may conflict 
with ours or yours in the future.

HNA, which purchased 25 percent of our common stock 
from Blackstone in March 2017, beneficially owned approxi-
mately 26.0 percent of our common stock as of December 31, 
2017 as a result of our share repurchases lowering our total 
number of shares outstanding. Blackstone and its affiliates 
beneficially owned approximately 5.4 percent of our com-
mon stock as of December 31, 2017. Moreover, under our 
by-laws and each stockholders’ agreement with HNA and 
Blackstone, for so long as HNA or Blackstone, as applicable, 
retains specified levels of ownership of us, we have agreed 
to nominate to our board individuals designated by them. 
Thus, for so long as HNA and Blackstone continue to own 
specified percentages of our stock, each will be able to 
influence the composition of our board of directors and 
the approval of actions requiring stockholder approval. 
Accordingly, during that period of time, each of HNA and 
Blackstone may have influence with respect to our man-
agement, business plans and policies, including the 
appointment and removal of our officers. For example, for 
so long as HNA or Blackstone continues to own a significant 
percentage of our stock, HNA or Blackstone may be able 

to influence whether or not a change of control of our 
company or a change in the composition of our board of 
directors occurs. The concentration of ownership could 
deprive you of an opportunity to receive a premium for 
your shares of common stock as part of a sale of our  
company and ultimately might affect the market price  
of our common stock.

Each of HNA and Blackstone and its respective affiliates 
engage in a broad spectrum of activities, including invest-
ments in the hospitality industry. In the ordinary course of 
their business activities, each of HNA and Blackstone and 
their respective affiliates may engage in activities where 
their interests conflict with ours or those of our stockholders. 
For example, HNA acquired Carlson Hotels in December 
2016 and owns an interest in NH Hotel Group. Blackstone 
owns interests in La Quinta Holdings Inc. and certain other 
investments in the hospitality industry and may pursue 
ventures that compete directly or indirectly with us. In 
addition, affiliates of HNA and Blackstone directly and indi-
rectly own hotels that we manage or franchise, and they 
may in the future enter into other transactions with us, 
including hotel development projects, that could result in 
their having interests that could conflict with ours. Our 
amended and restated certificate of incorporation provides 
that none of Blackstone, any of its affiliates or any director 
who is not employed by us (including any non-employee 
director who serves as one of our officers in both his or her 
director and officer capacities) or his or her affiliates will 
have any duty to refrain from engaging, directly or indirectly, 
in the same business activities or similar business activities 
or lines of business in which we operate. Under our stock-
holders agreement with HNA, we agreed to renounce any 
interest or expectancy, or right to be offered an opportunity 
to participate in, any business opportunity or corporate 
opportunity presented to HNA or its affiliates. HNA or 
Blackstone also may pursue acquisition opportunities that 
may be complementary to our business, and, as a result, 
those acquisition opportunities may be unavailable to us. 
In addition, HNA or Blackstone may have an interest in  
pursuing acquisitions, divestitures and other transactions 
that, in their judgment, could enhance their respective 
investments, even though such transactions might involve 
risks to you.

While we currently pay a quarterly cash dividend to holders 
of our common stock, we may change our dividend policy 
at any time.

Although we currently pay a quarterly cash dividend to 
holders of our common stock, we have no obligation to  
do so, and our dividend policy may change at any time 
without notice to our stockholders. The declaration and 
payment of dividends is at the discretion of our board of 
directors in accordance with applicable law after taking 
into account various factors, including our financial condi-
tion, operating results, current and anticipated cash needs, 
limitations imposed by our indebtedness, legal requirements 
and other factors that our board of directors deems relevant.

28    |    HILTON

Future issuances of common stock by us, and the availability 
for resale of shares held by certain investors, may cause the 
market price of our common stock to decline.

Blackstone owned approximately 5.4 percent and HNA 
owned approximately 26.0 percent of our outstanding 
common stock as of December 31, 2017. Pursuant to  
registration rights agreements, Blackstone and certain 
management stockholders have, and HNA will have, the 
right to cause us, in certain instances, at our expense, 
to file registration statements under the Securities Act 
covering resales of our common stock held by them. These 
shares also may be sold pursuant to Rule 144 under the 
Securities Act, depending on their holding period and  
subject to restrictions in the case of shares held by persons 
deemed to be our affiliates. As restrictions on resale end  
or if these stockholders exercise their registration rights, 
the market price of our stock could decline if the holders 
of restricted shares sell them or are perceived by the market 
as intending to sell them. HNA is subject to specified 
transfer restrictions pursuant to the terms of a stockhold-
ers agreement with us. Those restrictions are subject to 
specified exceptions, including in connection with margin 
loan arrangements and any proposed transfers that a 
majority of the disinterested members of our board of 
directors may approve. Each of HNA and Blackstone has 
pledged substantially all of the shares of our common 
stock held by it pursuant to margin loan arrangements and 
any foreclosure upon those shares could result in sales of  
a substantial number of shares of our common stock in the 
public market. Sales of a substantial number of shares of 
our common stock in the public market, or the perception 
that these sales could occur, could substantially decrease 
the market price of our common stock.

Anti-takeover provisions in our organizational documents 
and Delaware law might discourage or delay acquisition 
attempts for us that you might consider favorable.

Our amended and restated certificate of incorporation 
and amended and restated by-laws contain provisions that 
may make the merger or acquisition of our company more 
difficult without the approval of our board of directors. 
Among other things:

•  although we do not have a stockholder rights plan, and 
would either submit any such plan to stockholders for 
ratification or cause such plan to expire within a year, 
these provisions would allow us to authorize the issuance 
of undesignated preferred stock in connection with a 
stockholder rights plan or otherwise, the terms of which 
may be established and the shares of which may be 
issued without stockholder approval, and which may 
include super voting, special approval, dividend, or other 
rights or preferences superior to the rights of the holders 
of common stock;

•  these provisions prohibit stockholder action by written 

consent unless such action is recommended by all 
directors then in office;

•  these provisions provide that our board of directors is 

expressly authorized to make, alter or repeal our bylaws 
and that our stockholders may only amend our by-laws 
with the approval of 80 percent or more of all the out-
standing shares of our capital stock entitled to vote; and

•  these provisions establish advance notice requirements 
for nominations for elections to our board or for pro-
posing matters that can be acted upon by stockholders 
at stockholder meetings.

Further, as a Delaware corporation, we are subject to  
provisions of Delaware law, which may impair a takeover 
attempt that our stockholders may find beneficial. These 
anti-takeover provisions and other provisions under Delaware 
law could discourage, delay or prevent a transaction involv-
ing a change in control of our company, including actions 
that our stockholders may deem advantageous, or nega-
tively affect the trading price of our common stock. These 
provisions could also discourage proxy contests and make 
it more difficult for you and other stockholders to elect 
directors of your choosing and to cause us to take other 
corporate actions you desire.

ITEM 1B. 
UNRESOLVED STAFF COMMENTS

None.

ITEM 2. 
PROPERTIES

Hotel Properties
OWNED OR CONTROLLED HOTELS
As of December 31, 2017, we owned 100 percent or  
a controlling interest in the following four properties,  
representing 929 rooms.

Property 

Location 

  Rooms

Hilton Hotels & Resorts

  Hilton Paris Orly Airport 

Paris, France 

  Hilton Nairobi (1) 

  Hilton Odawara 
  Resort & Spa  

  Hilton Belfast  

Nairobi, Kenya 

Odawara City,  
Japan 

  340

  287

  173

  Templepatrick  
  Templepatrick, Golf  
  & Country Club 

Templepatrick, 
United Kingdom 

  129

(1)  We own a controlling interest, but less than a 100 percent  

interest, in the entity that owns this property.

2017 ANNUAL REPORT    |    29

 
 
 
 
 
 
 
 
JOINT VENTURE HOTELS
As of December 31, 2017, we had a minority or noncontrolling financial interest in and operated the following six properties, 
representing 2,457 rooms. We have a right of first refusal to purchase additional equity interests in certain of these joint 
ventures. We manage each of the hotels for the entity owning or leasing the hotel.

Property   

Location 

Ownership 

Rooms

Waldorf Astoria Hotels & Resorts

  Waldorf Astoria Chicago 

Conrad Hotels & Resorts

  Conrad Cairo 

Hilton Hotels & Resorts

  Hilton Tokyo Bay 

  Hilton Nagoya 

  Hilton Mauritius Resort & Spa 

  Hilton Imperial Dubrovnik 

Chicago, IL, USA 

Cairo, Egypt 

Urayasu-shi, Japan 

Nagoya, Japan 

Flic-en-Flac, Mauritius 

Dubrovnik, Croatia 

12% 

10% 

24% 

24% 

20% 

18% 

215

614

828

460

193

147

LEASED HOTELS
As of December 31, 2017, we leased the following 63 hotels, representing 18,820 rooms.

Property   

Location 

Rooms

Waldorf Astoria Hotels & Resorts

  Rome Cavalieri, Waldorf Astoria Hotels & Resorts 

Rome, Italy 

  Waldorf Astoria Amsterdam 

Amsterdam, Netherlands 

Conrad Hotels & Resorts

  Conrad Osaka 

Hilton Hotels & Resorts

  Hilton Tokyo(1) 

  Ramses Hilton 

Osaka, Japan 

(Shinjuku-ku) Tokyo, Japan 

Cairo, Egypt 

  Hilton London Kensington 

London, United Kingdom 

  Hilton Vienna 

  Hilton Tel Aviv 

  Hilton Osaka(1) 

  Hilton Istanbul Bosphorus 

  Hilton Munich Park 

  Hilton Munich City 

  London Hilton on Park Lane 

  Hilton Diagonal Mar Barcelona 

  Hilton Mainz 

Vienna, Austria 

Tel Aviv, Israel 

Osaka, Japan 

Istanbul, Turkey 

Munich, Germany 

Munich, Germany 

London, United Kingdom 

Barcelona, Spain 

Mainz, Germany 

  Hilton Trinidad & Conference Centre 

Port of Spain, Trinidad 

  Hilton London Heathrow Airport 

London, United Kingdom 

  Hilton Izmir 

  Hilton Addis Ababa 

  Hilton Vienna Danube Waterfront 

  Hilton Frankfurt 

  Hilton Brighton Metropole 

  Hilton Sandton 

  Hilton Milan 

  Hilton Brisbane 

  Hilton Glasgow 

  Ankara Hilton 

Izmir, Turkey 

Addis Ababa, Ethiopia 

Vienna, Austria 

Frankfurt, Germany 

Brighton, United Kingdom 

Sandton, South Africa 

Milan, Italy 

Brisbane, Australia 

Glasgow, United Kingdom 

Ankara, Turkey 

  The Waldorf Hilton, London 

London, United Kingdom 

30    |    HILTON

370

93

164

821

817

601

579

560

527

500

484

480

453

433

431

405

398

380

372

367

342

340

329

320

319

319

309

298

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Property   

  Hilton Cologne 

  Adana Hilton 

  Hilton Stockholm Slussen 

  Hilton Madrid Airport 

  Parmelia Hilton Perth 

  Hilton London Canary Wharf 

  Hilton Amsterdam 

Location 

Cologne, Germany 

Adana, Turkey 

Stockholm, Sweden 

Madrid, Spain 

Parmelia Perth, Australia 

London, United Kingdom 

Amsterdam, Netherlands 

  Hilton Newcastle Gateshead 

Newcastle Upon Tyne, United Kingdom 

  Hilton Vienna Plaza 

  Hilton Bonn 

  Hilton London Tower Bridge 

  Hilton Manchester Airport 

  Hilton Bracknell 

  Hilton Antwerp Old Town 

  Hilton Reading 

  Hilton Leeds City 

  Hilton Watford 

  Mersin Hilton 

Vienna, Austria 

Bonn, Germany 

London, United Kingdom 

Manchester, United Kingdom 

Bracknell, United Kingdom 

Antwerp, Belgium 

Reading, United Kingdom 

Leeds, United Kingdom 

Watford, United Kingdom 

Mersin, Turkey 

  Hilton Warwick/Stratford-upon-Avon 

Warwick, United Kingdom 

  Hilton Leicester 

  Hilton Innsbruck 

  Hilton Nottingham 

Leicester, United Kingdom 

Innsbruck, Austria 

Nottingham, United Kingdom 

  Hilton St. Anne’s Manor, Bracknell 

Wokingham, United Kingdom 

  Hilton London Croydon 

  Hilton Cobham 

  Hilton Paris La Defense 

  Hilton East Midlands Airport 

  Hilton Maidstone 

  Hilton Avisford Park, Arundel 

  Hilton Northampton 

  Hilton London Hyde Park 

  Hilton York 

  Hilton Mainz City 

Croydon, United Kingdom 

Cobham, United Kingdom 

Paris, France 

Derby, United Kingdom 

Maidstone, United Kingdom 

Arundel, United Kingdom 

Northampton, United Kingdom 

London, United Kingdom 

York, United Kingdom 

Mainz, Germany 

  Hilton Puckrup Hall, Tewkesbury 

Tewkesbury, United Kingdom 

  Hilton Glasgow Grosvenor 

Glasgow, United Kingdom 

(1)  We own a majority or controlling financial interest, but less than a 100 percent interest, in entities that lease these properties.

Rooms

296

295

289

284

284

282

271

254

254

252

248

230

215

210

210

208

200

186

181

179

176

176

170

168

158

153

152

146

140

139

136

131

127

112

97

Corporate Headquarters and Regional Offices
Our corporate headquarters are located at 7930 Jones Branch Drive, McLean, Virginia 22102. These offices consist of 
approximately 223,000 rentable square feet of leased space. The lease for this property expires on December 31, 2023, with 
options to renew and increase the rentable square footage. We also have corporate offices in Watford, England (Europe), 
Dubai, United Arab Emirates (Middle East and Africa), Singapore (Asia Pacific), Tokyo (Japan) and Shanghai (China). Additionally, 
to support our operations, we have our Hilton Honors and other commercial services office in Addison, Texas. Other 
non-operating real estate holdings include centralized operations centers located in Memphis, Tennessee and Glasgow, 
U.K., and our Hilton Reservations and Customer Care offices in Carrollton, Texas and Tampa, Florida.

We believe that our existing office properties are in good condition and are sufficient and suitable for the conduct of our 
business. In the event we need to expand our operations, we believe that suitable space will be available on commercially 
reasonable terms.

2017 ANNUAL REPORT    |    31

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 3. 
LEGAL PROCEEDINGS

PART II

We are involved in various claims and lawsuits arising in  
the ordinary course of business, some of which include 
claims for substantial sums, including proceedings involving 
tort and other general liability claims, employee claims, 
consumer protection claims and claims related to our 
management of certain hotel properties. We recognize  
a liability when we believe the loss is probable and can be 
reasonably estimated. Most occurrences involving liability, 
claims of negligence and employees are covered by insur-
ance with solvent insurance carriers. The ultimate results 
of claims and litigation cannot be predicted with certainty. 
We believe we have adequate reserves against such matters. 
We currently believe that the ultimate outcome of such 
lawsuits and proceedings will not, individually or in the 
aggregate, have a material adverse effect on our consoli-
dated financial position, results of operations or cash  
flows. However, depending on the amount and timing,  
an unfavorable resolution of some or all of these matters 
could materially affect our future results of operations  
in a particular period.

ITEM 4. 
MINE SAFETY DISCLOSURES

Not applicable.

ITEM 5.  
MARKET FOR REGISTRANT’S 
COMMON EQUITY, RELATED 
STOCKHOLDER MATTERS  
AND ISSUER PURCHASES  
OF EQUITY SECURITIES

Market Information and Dividends
Our common stock began trading publicly on the  
NYSE under the symbol “HLT” on December 12, 2013.  
As of December 31, 2017, there were approximately  
35 holders of record of our common stock. This stock-
holder figure does not include a substantially greater  
number of holders whose shares are held of record  
by banks, brokers and other financial institutions. On 
January 3, 2017, we completed a 1-for-3 reverse stock  
split of our outstanding common stock.

We currently pay regular quarterly cash dividends and 
expect to continue paying regular dividends on a quarterly 
basis. Any decision to declare and pay dividends in the 
future will be made at the sole discretion of our board  
of directors and will depend on, among other things, our 
results of operations, cash requirements, financial condi-
tion, contractual restrictions and other factors that our 
board of directors may deem relevant. Because we are a 
holding company and have no direct operations, we will 
only be able to pay dividends from funds we receive from 
our subsidiaries. The following table presents the high and 
low sales prices for our common stock as reported by the 
NYSE and the cash dividends we declared for the last two 
fiscal years:

Stock Price 

High 

Low 

Dividends   
Declared
per Share

Fiscal Year Ended  
  December 31, 2017:

  First Quarter 

$ 60.49 

$ 55.00 

$ 0.15

  Second Quarter 

  Third Quarter 

  Fourth Quarter 

Fiscal Year Ended  
  December 31, 2016:

 67.79 

 55.91 

 69.74 

 60.54 

 80.94 

 68.60 

 0.15

 0.15

 0.15

  First Quarter 

$ 68.67 

$ 48.48 

$ 0.21

  Second Quarter 

  Third Quarter 

  Fourth Quarter 

 70.80 

 73.29 

 83.85 

 60.75 

 66.51 

 65.40 

 0.21

 0.21

 0.21

32    |    HILTON

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Performance Graph
The following graph compares the cumulative total stockholder return since December 12, 2013 with the S&P 500 Index 
(“S&P 500”) and the S&P Hotels, Resorts & Cruise Lines Index (“S&P Hotel”). The graph assumes that the value of the investment 
in our common stock and each index was $100 on December 12, 2013 and that all dividends and other distributions, including 
the effect of the spin-offs, were reinvested. The comparisons in the graph below are based on historical data and are not 
indicative of, or intended to forecast, future performance of our common stock.

$250.0

$200.0

$150.0

$100.0

$  50.0

12/12/13

12/31/13

Hilton 

S&P 500 

S&P Hotel 

12/31/14

12/31/15

12/31/16

12/31/17

•HILTON    •S&P 500     •S&P HOTEL

12/12/2013  12/31/2013  12/31/2014  12/31/2015  12/31/2016  12/31/2017

$ 100.00 

$ 103.49 

$ 121.35 

$  99.53 

$ 129.97 

$ 187.58

 100.00 

 100.00 

 104.10 

 109.17 

 115.96 

 132.84 

 115.12 

 135.47 

 126.10 

 142.45 

 150.58

 208.58

Recent Sales of Unregistered Securities
None.

Issuer Purchases of Equity Securities
The following table sets forth information regarding our purchases of shares of our common stock during the three months 
ended December 31, 2017:

October 1, 2017 to October 31, 2017 

November 1, 2017 to November 30, 2017 

December 1, 2017 to December 31, 2017 

Total   

Total Number 
of Shares 
Purchased (1) 

Average 
Price Paid per 
Share (2) 

986,175 

1,068,841 

1,499,608 

3,554,624 

$ 69.11 

 74.59 

 78.38 

 74.67 

Total Number of 
Shares Purchased 
as Part of Publicly 
Announced 
Program (3) 

986,175 

1,068,841 

1,499,608 

3,554,624

Maximum 
Approximate Dollar 
Value of Shares that 
May Yet Be Purchased 
 Under the Program (3) 
(in millions)

$  307

 1,227

 1,109

(1)  The total number of shares purchased also includes 75,710 shares of common stock acquired during the three months ended December 31, 
2017 for a total cost of approximately $6 million that were not part of any publicly announced share repurchase program. These shares 
were retained to cover withholding taxes incurred in connection with the vesting of restricted stock awards granted under our incentive 
compensation plans.

(2)  This price includes per share commissions paid for all share repurchases made under the Company’s share repurchase program.

(3) 

In February 2017, our board of directors authorized a stock repurchase program of up to $1.0 billion of the Company’s common stock and, 
in November 2017, an additional $1.0 billion was authorized. Under this publicly announced repurchase program, the Company is authorized 
to repurchase shares through open market purchases, privately-negotiated transactions or otherwise in accordance with applicable 
federal securities laws, including through Rule 10b5-1 trading plans and under Rule 10b-18 of the Exchange Act. The repurchase program 
does not have an expiration date and may be suspended or discontinued at any time.

2017 ANNUAL REPORT    |    33

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 6.  

 SELECTED FINANCIAL DATA

We derived the selected statement of operations data for the years ended December 31, 2017, 2016 and 2015 and the 
selected balance sheet data as of December 31, 2017 and 2016 from our audited consolidated financial statements included 
elsewhere in this Annual Report on Form 10-K. All periods presented have been restated to reflect the combined results of 
operations and financial position of Park and HGV as discontinued operations as a result of the spin-offs of these businesses 
in January 2017. The selected statement of operations data for the year ended December 31, 2014 and the selected balance 
sheet data as of December 31, 2015 were derived from audited consolidated financial statements that are not included in 
this Annual Report on Form 10-K. The selected statement of operations data for the year ended December 31, 2013 and the 
selected balance sheet data as of December 31, 2014 and 2013 were derived from unaudited consolidated financial statements, 
adjusted to reflect the spin-offs, that are not included in this Annual Report on Form 10-K.

The selected financial data below should be read together with the consolidated financial statements including the related 
notes thereto and “Part II—Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations” 
included elsewhere in this Annual Report on Form 10-K. Our historical results are not necessarily indicative of the results 
expected for any future period.

As of and for the year ended December 31, 

2017 

2016 

2015 

2014 

2013

(in millions, except per share data)

Selected Statement of Operations Data:

  Total revenues 

  Operating income 

Income (loss) from continuing operations, net of taxes 

  Net income (loss) from continuing operations per share(1)

  Basic  

  Diluted 

$  9,140 

$  7,382 

$  7,133 

$  6,688 

$  6,210

  1,372 

  1,264 

952 

(8) 

900 

881 

703 

179 

298

(2)

$  3.88 

$ 

(0.05) 

$  2.67 

$  0.53 

$ 

(0.14)

  3.85 

(0.05) 

  2.66 

  0.53 

(0.14)

  Cash dividends declared per share(1) 

$  0.60 

$  0.84 

$  0.42 

$  — 

$  —

Selected Balance Sheet Data:

  Total assets 

  Long-term debt(2) 

$ 14,308 

$ 26,211 

$ 25,622 

$ 26,001 

$ 26,410

  6,602 

  6,616 

  5,894 

  6,696 

  7,723

(1)  Weighted average shares outstanding used in the computation of basic and diluted net income (loss) from continuing operations  

per share and cash dividends declared per share for periods prior to January 3, 2017 was adjusted to reflect the Reverse Stock Split.  
See Note 1: “Organization” in our audited consolidated financial statements included elsewhere in this Annual Report on Form 10-K  
for additional information.

(2) 

Includes current maturities and is net of unamortized deferred financing costs and discount. Also includes capital lease obligations  
and debt of VIEs.

ITEM 7. 

 MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL 
CONDITION AND RESULTS OF OPERATIONS

The following discussion and analysis of our financial  
condition and results of operations should be read in  
conjunction with our consolidated financial statements 
and related notes included elsewhere in this Annual  
Report on Form 10-K.

Overview
OUR BUSINESS
Hilton is one of the largest and fastest growing hospitality 
companies in the world, with 5,284 properties comprising 
856,115 rooms in 105 countries and territories as of 
December 31, 2017. Our premier brand portfolio includes: 
our luxury and lifestyle hotel brands, Waldorf Astoria Hotels 
& Resorts, Conrad Hotels & Resorts and Canopy by Hilton; 
our full service hotel brands, Hilton Hotels & Resorts, Curio— 
A Collection by Hilton, DoubleTree by Hilton, Tapestry 

Collection by Hilton and Embassy Suites by Hilton; our 
focused service hotel brands, Hilton Garden Inn, Hampton 
by Hilton, Tru by Hilton, Homewood Suites by Hilton and 
Home2 Suites by Hilton; and our timeshare brand, Hilton 
Grand Vacations. As of December 31, 2017, we had approxi-
mately 71 million members in our award-winning guest  
loyalty program, Hilton Honors, a 20 percent increase  
from December 31, 2016.

RECENT EVENTS
On January 3, 2017, we completed the spin-offs of Park  
and HGV. The historical financial results of Park and HGV 
are reflected in our consolidated financial statements  
as discontinued operations. See Note 3: “Discontinued 
Operations” in our consolidated financial statements for 
additional information.

34    |    HILTON

 
 
 
 
 
 
 
 
 
 
 
 
 
On January 3, 2017, we completed a 1-for-3 reverse stock 
split of Hilton’s outstanding common stock. See Note 1: 
“Organization” in our consolidated financial statements  
for additional information.

SEGMENTS AND REGIONS
Management analyzes our operations and business by 
both operating segments and geographic regions. Our 
operations consist of two reportable segments that are 
based on similar products or services: (i) management  
and franchise; and (ii) ownership. The management and 
franchise segment provides services, including hotel  
management and licensing of our brands. This segment 
generates its revenue from: (i) management and franchise 
fees charged to third-party hotel owners; (ii) license fees  
for the exclusive right to use certain Hilton marks and 
intellectual property; and (iii) affiliate fees charged to owned 
and leased hotels. As a manager of hotels, we typically are 
responsible for supervising or operating the property in 
exchange for management fees. As a franchisor of hotels, 
we charge franchise fees in exchange for the use of one  
of our brand names and related commercial services,  
such as our reservation system, marketing and information 
technology services. The ownership segment primarily 
derives earnings from providing hotel room rentals, food 
and beverage sales and other services at our owned and 
leased hotels.

Geographically, management conducts business through 
three distinct geographic regions: (i) the Americas; (ii) Europe, 
Middle East and Africa (“EMEA”); and (iii) Asia Pacific. The 
Americas region includes North America, South America 
and Central America, including all Caribbean nations. 
Although the U.S. is included in the Americas, it repre-
sented 74 percent of our system-wide hotel rooms as of 
December 31, 2017; therefore, the U.S. is often analyzed 
separately and apart from the Americas geographic region 
overall and, as such, it is presented separately within the 
analysis herein. The EMEA region includes Europe, which 
represents the western-most peninsula of Eurasia stretch-
ing from Iceland in the west to Russia in the east, and the 
Middle East and Africa (“MEA”), which represents the Middle 
East region and all African nations, including the Indian 
Ocean island nations. Europe and MEA are often analyzed 
separately and, as such, are presented separately within 
the analysis herein. The Asia Pacific region includes the 
eastern and southeastern nations of Asia, as well as India, 
Australia, New Zealand and the Pacific island nations.

SYSTEM GROWTH AND PIPELINE
Our strategic objectives include the continued expansion 
of our global footprint and fee-based business. As we enter 
into new management and franchise contracts, we expand 
our business with minimal or no capital investment by us 
as the manager or franchisor, since the capital required to 
build and maintain hotels is typically provided by the third-
party owner of the hotel with whom we contract to provide 
management or franchise services. Additionally, prior to 
approving the addition of new properties to our manage-
ment and franchise development pipeline, we evaluate the 
economic viability of the property based on its geographic 
location, the credit quality of the third-party owner and 
other factors. By increasing the number of management 
and franchise contracts with third-party owners, we expect 

to increase overall return on invested capital and cash 
available for return to stockholders.

As of December 31, 2017, we had a total of 2,257 hotels in 
our development pipeline, representing approximately 
345,000 rooms under construction or approved for devel-
opment throughout 107 countries and territories, including 
39 countries and territories where we do not currently have 
any open hotels. All of the rooms in the pipeline are within 
our management and franchise segment. Over 182,000 of 
the rooms in the pipeline, or more than half, were located 
outside the U.S. Additionally, over 174,000 rooms in the 
pipeline, or more than half, were under construction. We  
do not consider any individual development project to be 
material to us.

Principal Components and Factors Affecting 
our Results of Operations
REVENUES
Principal Components

We primarily derive our revenues from the following sources:

•  Franchise fees. Represents fees received in connection 
with the licensing of our brands. Under our franchise 
contracts, franchisees typically pay us franchise fees 
that include: (i) application, initiation and other fees  
for when new hotels enter the system, when there is  
a change of ownership or a contract is extended; and  
(ii) monthly royalty fees, generally calculated as a per-
centage of gross room revenue, and, for our full service 
brands, a percentage of gross food and beverage  
revenues and other revenues, as applicable. We also 
earn license fees from a license agreement with HGV 
and co-brand credit card arrangements for the use  
of certain Hilton marks and intellectual property.

•  Base and incentive management fees. Represents  

fees received in connection with the management of 
hotels. Terms of our management contracts vary, but 
our fees generally consist of a base fee, which is typically 
a percentage of the hotel’s gross revenue and, in some 
cases, an incentive fee, which is based on hotel operating 
profits and may be subject to a stated return threshold 
to the owner, normally measured over a one-calendar 
year period. Outside of the U.S., our fees are often more 
dependent on hotel profitability measures, either through 
a single management fee structure where the entire fee 
is based on a profitability measure, or because our two-
tier fee structure is more heavily weighted toward the 
incentive fee than the base fee.

•  Owned and leased hotels. Represents revenues derived 
from hotel operations, including room rentals, food and 
beverage sales and other ancillary goods and services. 
These revenues are primarily derived from two catego-
ries of customers: transient and group. Transient guests 
are individual travelers who are traveling for business  
or leisure. Group guests are traveling for group events 
that reserve rooms for meetings, conferences or social 
functions sponsored by associations, corporate, social, 
military, educational, religious or other organizations. 
Group business usually includes a block of room accom-
modations, as well as other ancillary services, such as 
meeting facilities and catering and banquet services.  
A majority of our food and beverage sales and other 

2017 ANNUAL REPORT    |    35

 
ancillary services are provided to customers who are 
also occupying rooms at our hotel properties. As a 
result, occupancy affects all components of our owned 
and leased hotel revenues.

•  Other revenues. Represents revenue generated by the 
incidental support of hotel operations for owned, leased, 
managed and franchised properties, including our supply 
management business, and other operating income.

•  Other revenues from managed and franchised properties. 
These revenues represent contractual reimbursements 
to us by property owners for the payroll and related costs 
of properties that we manage where the property 
employees are legally our responsibility, as well as certain 
other operating costs of the managed and franchised 
properties’ operations. We have no legal responsibility 
for employees at franchised properties. Hotel franchisees 
and property owners of hotels we manage also pay a 
monthly fee based on a percentage of the hotel’s gross 
room revenue, or other usage fees, which covers the 
costs of advertising and marketing programs; the costs 
of internet, technology and reservation systems; and 
quality assurance program expenses. The corresponding 
expenses incurred by us are presented as other expenses 
from managed and franchised properties in our consoli-
dated statements of operations, resulting in no effect 
on operating income (loss) or net income (loss).

Factors Affecting our Revenues

The following factors affect the revenues we derive from 
our operations:

•  Consumer demand and global economic conditions. 
Consumer demand for our products and services  
is closely linked to the performance of the general  
economy and is sensitive to business and personal  
discretionary spending levels. Declines in consumer 
demand due to adverse general economic conditions, 
risks affecting or reducing travel patterns, lower con-
sumer confidence and adverse political conditions can 
lower the amount of management and franchise fee 
revenues we are able to generate from our managed 
and franchised properties and the revenues and profit-
ability of our owned and leased operations. Further, 
competition for hotel guests and the supply of hotel 
services affect our ability to sustain or increase rates 
charged to customers at our hotels. Also, declines in 
hotel profitability during an economic downturn directly 
affect the incentive portion of our management fees, 
which is based on hotel profit measures. As a result, 
changes in consumer demand and general business 
cycles have historically subjected and could in the 
future subject our revenues to significant volatility.

•  Contracts with third-party owners and franchisees  

and relationships with developers. We depend on our 
long-term management and franchise contracts with 
third-party owners and franchisees for a significant  
portion of our management and franchise fee revenues. 
The success and sustainability of our management and 
franchise business depends on our ability to perform 
under our management and franchise contracts and 
maintain good relationships with third-party owners and 
franchisees. Our relationships with these third parties 

36    |    HILTON

also generate new relationships with developers and 
opportunities for property development that can  
support our growth. Growth and maintenance of our 
hotel system and earning fees relating to hotels in the 
pipeline are dependent on the ability of developers and 
owners to access capital for the development, mainte-
nance and renovation of properties. We believe that  
we have good relationships with our third-party owners, 
franchisees and developers and are committed to the 
continued growth and development of these relationships. 
These relationships exist with a diverse group of owners, 
franchisees and developers and are not significantly 
concentrated with any particular third party.

EXPENSES
Principal Components

We primarily incur the following expenses:

•  Owned and leased hotels. Reflects the operating expenses 
of our consolidated owned and leased hotels, including 
room expense, food and beverage costs, other support 
costs and property expenses. Room expense includes 
compensation costs for housekeeping, laundry and 
front desk staff, as well as supply costs for guest room 
amenities and laundry. Food and beverage costs include 
costs for wait and kitchen staff and food and beverage 
products. Other support expenses consist of costs 
associated with property-level management, utilities, 
sales and marketing, operating hotel spas, telephones, 
parking and other guest recreation, entertainment and 
services. Property expenses include property taxes, 
repairs and maintenance, rent and insurance.

•  Depreciation and amortization. These are non-cash 

expenses that primarily consist of amortization of our 
management and franchise intangibles and capitalized 
software, as well as depreciation of fixed assets, such  
as buildings and furniture and equipment that are used 
in corporate operations or at our consolidated owned 
and leased hotels.

•  General and administrative. Consists primarily of  

compensation expense for our corporate staff and  
personnel supporting our business segments (includ-
ing divisional offices that support our management  
and franchise segment), professional fees (including 
consulting, audit and legal fees), travel and entertainment 
expenses, bad debt expenses for uncollected manage-
ment, franchise and other fees, contractual performance 
obligations and administrative and related expenses.

•  Other expenses. Consists of expenses incurred by our 
supply management and other ancillary businesses, 
along with other operating expenses of the business.

•  Other expenses from managed and franchised properties. 
These expenses represent certain costs and expenses 
that are contractually reimbursed to us by property 
owners for payroll and related costs for properties that 
we manage where the property employees are legally 
our responsibility, or paid from fees collected in advance 
from properties for certain other operating costs of  
the managed and franchised properties’ operations, 
marketing expenses and other expenses associated 
with our brands and shared services. We have no legal 
responsibility for employees at franchised properties. 

The corresponding revenues are presented as other 
revenues from managed and franchised properties in 
our consolidated statements of operations, resulting in 
no effect on operating income (loss) or net income (loss).

Factors Affecting our Costs and Expenses

The following are principal factors that affect the costs and 
expenses we incur in the course of our operations:

•  Fixed expenses. Many of the expenses associated with 
owning and leasing hotels are relatively fixed. These 
expenses include personnel costs, rent, property taxes, 
insurance and utilities. If we are unable to decrease these 
costs significantly or rapidly when demand for our hotels 
and other properties decreases, the resulting decline in 
our revenues can have an adverse effect on our net cash 
flow, margins and profits. This effect can be especially 
pronounced during periods of economic contraction or 
slow economic growth. Economic downturns generally 
affect the results of our ownership segment more  
significantly than the results of our management and 
franchise segment due to the high fixed costs associated 
with operating an owned or leased hotel. The effective-
ness of any cost-cutting efforts is limited by the amount 
of fixed costs inherent in our business. As a result, we may 
not be able to fully offset revenue reductions through 
cost cutting. Employees at some of our owned and leased 
hotels are parties to collective bargaining agreements 
that may also limit our ability to make timely staffing  
or labor changes in response to declining revenues.  
In addition, any efforts to reduce costs, or to defer or 
cancel capital improvements, could adversely affect the 
economic value of our hotels and brands. We have taken 
steps to reduce our fixed costs to levels we believe are 
appropriate to maximize profitability and respond to 
market conditions, while continuing to optimize the 
overall customer experience or the value of our hotels 
or brands.

•  Changes in depreciation and amortization expense.  
We capitalize costs associated with certain software 
development projects and, as those projects are com-
pleted and placed into service, amortization expense 
will increase. We also capitalize cash consideration paid 
to incentivize hotel owners as contract acquisition costs 
and the costs incurred to obtain certain management 
and franchise contracts as development commissions. 
As we enter into new management and franchise con-
tracts for which these costs are incurred and capitalized, 
amortization expense will also increase. Additionally, 
changes in depreciation expense may be driven by  
renovations of existing hotels, acquisition or develop-
ment of new hotels, the disposition of existing hotels 
through sale or closure or changes in estimates of the 
useful lives of our assets. As we place new assets into 
service, we will be required to recognize additional 
depreciation expense on those assets.

OTHER ITEMS
Effect of foreign currency exchange rate fluctuations

Significant portions of our operations are conducted in 
functional currencies other than our reporting currency, 
which is the U.S. dollar (“USD”), and we have assets and  
liabilities denominated in a variety of foreign currencies.  

As a result, we are required to translate those results, 
assets and liabilities from the functional currency into  
USD at market-based exchange rates for each reporting 
period. When comparing our results of operations between 
periods, there may be material portions of the changes in 
our revenues or expenses that are derived from fluctuations 
in exchange rates experienced between those periods. 
We hedge foreign exchange-based cash flow variability in 
certain of our foreign currency denominated management 
and franchise fees using forward contracts.

Seasonality

The lodging industry is seasonal in nature. However, the 
periods during which our hotels experience higher or  
lower levels of demand vary from property to property and 
depend upon location, type of property and competitive 
mix within the specific location. Based on historical results, 
we generally expect our revenue to be lower during the 
first calendar quarter of each year than during each of the 
three subsequent quarters.

Key Business and Financial Metrics Used  
by Management
COMPARABLE HOTELS
We define our comparable hotels as those that: (i) were 
active and operating in our system for at least one full  
calendar year as of the end of the current period, and open 
January 1st of the previous year; (ii) have not undergone  
a change in brand or ownership type during the current  
or comparable periods reported, excluding the hotels  
distributed in the spin-offs; and (iii) have not sustained  
substantial property damage, business interruption, under-
gone large-scale capital projects or for which comparable 
results are not available. Of the 5,236 hotels in our system 
as of December 31, 2017, 3,909 hotels have been classified 
as comparable hotels. Our 1,327 non-comparable hotels 
included 284 hotels, or approximately five percent of the 
total hotels in our system, that were removed from the 
comparable group during the year because they sustained 
substantial property damage, business interruption, 
underwent large-scale capital projects or comparable 
results were not available.

OCCUPANCY
Occupancy represents the total number of room nights 
sold divided by the total number of room nights available 
at a hotel or group of hotels for a given period. Occupancy 
measures the utilization of our hotels’ available capacity. 
Management uses occupancy to gauge demand at a spe-
cific hotel or group of hotels in a given period. Occupancy 
levels also help us determine achievable average daily rate 
levels as demand for hotel rooms increases or decreases.

AVERAGE DAILY RATE (“ADR”)
ADR represents hotel room revenue divided by total number 
of room nights sold for a given period. ADR measures aver-
age room price attained by a hotel and ADR trends provide 
useful information concerning the pricing environment 
and the nature of the customer base of a hotel or group  
of hotels. ADR is a commonly used performance measure 
in the industry, and we use ADR to assess pricing levels 
that we are able to generate by type of customer, as changes 
in rates have a different effect on overall revenues and 

2017 ANNUAL REPORT    |    37

 
incremental profitability than changes in occupancy, 
 as described above.

REVENUE PER AVAILABLE ROOM (“REVPAR”)
RevPAR is calculated by dividing hotel room revenue by 
total number of room nights available to guests for a given 
period. We consider RevPAR to be a meaningful indicator 
of our performance as it provides a metric correlated to 
two primary and key drivers of operations at a hotel or group 
of hotels: occupancy and ADR. RevPAR is also a useful 
indicator in measuring performance over comparable  
periods for comparable hotels.

References to RevPAR, ADR and occupancy are presented 
on a comparable basis and references to RevPAR and ADR 
are presented on a currency neutral basis, unless otherwise 
noted. As such, comparisons of these hotel operating sta-
tistics for the years ended December 31, 2017 and 2016 use 
the exchange rates for the year ended December 31, 2017, 
and comparisons for the years ended December 31, 2016 
and 2015 use the exchange rates for the year ended 
December 31, 2016.

EBITDA AND ADJUSTED EBITDA
EBITDA reflects income (loss) from continuing operations, 
net of taxes, excluding interest expense, a provision for 
income taxes and depreciation and amortization.

Adjusted EBITDA is calculated as EBITDA, as previously 
defined, further adjusted to exclude certain items, includ-
ing gains, losses and expenses in connection with: (i) asset 
dispositions for both consolidated and unconsolidated 
investments; (ii) foreign currency transactions; (iii) debt 
restructurings and retirements; (iv) furniture, fixtures  
and equipment (“FF&E”) replacement reserves required 
under certain lease agreements; (v) reorganization costs; 
(vi) share-based compensation expense; (vii) non-cash 
impairment losses; (viii) severance, relocation and other 
expenses; and (ix) other items.

We believe that EBITDA and Adjusted EBITDA provide  
useful information to investors about us and our financial 
condition and results of operations for the following reasons: 
(i) these measures are among the measures used by our 
management team to evaluate our operating performance 
and make day-to-day operating decisions; and (ii) these 
measures are frequently used by securities analysts, inves-
tors and other interested parties as a common performance 
measure to compare results or estimate valuations across 
companies in our industry. Additionally, these measures 
exclude certain items that can vary widely across different 
industries and among competitors within our industry. For 
instance, interest expense and the provision for income 
taxes are dependent on company specifics, including, among 

other things, our capital structure and operating jurisdic-
tions, respectively, and, therefore could vary significantly 
across companies. Depreciation and amortization are 
dependent upon company policies, including the method 
of acquiring and depreciating assets and the useful lives 
that are used. For Adjusted EBITDA, we also exclude items 
such as: (i) share-based compensation expense, as this could 
vary widely among companies due to the different plans in 
place and the usage of them; (ii) FF&E replacement reserve 
to be consistent with the treatment of FF&E for owned and 
leased hotels where it is capitalized and depreciated over 
the life of the FF&E; and (iii) other items that are not core to 
our operations and are not reflective of our performance.

EBITDA and Adjusted EBITDA are not recognized terms 
under U.S. generally accepted accounting principles (“GAAP”) 
and should not be considered as alternatives to net income 
(loss) or other measures of financial performance or liquidity 
derived in accordance with GAAP. EBITDA and Adjusted 
EBITDA have limitations as analytical tools and should not 
be considered as alternatives, either in isolation or as a 
substitute, for net income (loss), cash flow or other methods 
of analyzing our results as reported under GAAP. Some of 
these limitations are:

•  EBITDA and Adjusted EBITDA do not reflect changes in, 

or cash requirements for, our working capital needs;

•  EBITDA and Adjusted EBITDA do not reflect our interest 
expense, or the cash requirements necessary to service 
interest or principal payments, on our indebtedness;

•  EBITDA and Adjusted EBITDA do not reflect a provision 
for income taxes or the cash requirements to pay our taxes;

•  EBITDA and Adjusted EBITDA do not reflect historical 
cash expenditures or future requirements for capital 
expenditures or contractual commitments;

•  EBITDA and Adjusted EBITDA do not reflect the effect 
on earnings or changes resulting from matters that we 
consider not to be indicative of our future operations;

•  although depreciation and amortization are non-cash 
charges, the assets being depreciated and amortized 
will often have to be replaced in the future, and EBITDA 
and Adjusted EBITDA do not reflect any cash require-
ments for such replacements; and

•  other companies in our industry may calculate EBITDA 

and Adjusted EBITDA differently, limiting their usefulness 
as comparative measures.

Because of these limitations, EBITDA and Adjusted EBITDA 
should not be considered as discretionary cash available to 
us to reinvest in the growth of our business or as measures 
of cash that will be available to us to meet our obligations.

38    |    HILTON

Results of Operations
The hotel operating statistics by region for our system-wide 
comparable hotels for the year ended December 31, 2017 
compared to the year ended December 31, 2016 were  
as follows:

The hotel operating statistics by region for our system-wide 
comparable hotels for the year ended December 31, 2016 
compared to the year ended December 31, 2015 were  
as follows:

Year Ended 
December 31, 2017 

Variance 
2017 vs. 2016

Year Ended 
December 31, 2016 

Variance 
2016 vs. 2015

U.S.

  Occupancy 

  ADR   

  RevPAR  

Americas (excluding U.S.)

  Occupancy 

  ADR   

  RevPAR  

Europe

  Occupancy 

  ADR   

  RevPAR  

MEA

  Occupancy 

  ADR   

  RevPAR  

Asia Pacific

  Occupancy 

  ADR   

  RevPAR  

System-wide

  Occupancy 

  ADR   

  RevPAR  

  76.3% 

$ 146.78 

$ 111.93 

  71.5% 

$ 124.47 

$  89.04 

  75.3% 

$ 141.20 

$ 106.37 

  67.1% 

$ 145.16 

$  97.42 

  72.9% 

$ 140.36 

$ 102.39 

  75.5% 

$ 144.78 

$ 109.27 

U.S.

0.4% pts.

  Occupancy 

1.0%

1.5%

  ADR   

  RevPAR  

Americas (excluding U.S.)

2.1% pts.

  Occupancy 

2.1%

5.3%

  ADR   

  RevPAR  

Europe

3.2% pts.

  Occupancy 

2.1%

6.6%

  ADR   

  RevPAR  

MEA

5.5% pts.

  Occupancy 

(5.0)%

3.6%

  ADR   

  RevPAR  

Asia Pacific

4.9% pts.

  Occupancy 

0.1%

7.3%

  ADR   

  RevPAR  

System-wide

1.2% pts.

  Occupancy 

0.9%

2.5%

  ADR   

  RevPAR  

  75.9% 

$ 143.75 

$ 109.14 

  72.3% 

$ 122.05 

$  88.22 

  73.9% 

$ 146.04 

$ 107.95 

  63.1% 

$ 166.26 

$ 104.94 

  71.5% 

$ 145.75 

$ 104.26 

  75.0% 

$ 143.63 

$ 107.65 

(0.1)% pts.

2.0%

1.8%

—% pts.

4.2%

4.2%

(0.7)% pts.

2.0%

1.1%

(3.3)% pts.

3.6%

(1.5)%

3.8% pts.

(2.1)%

3.5%

—% pts.

1.9%

1.8%

The U.S., Americas and Europe all experienced RevPAR 
growth as a result of ADR growth, with Americas (excluding 
U.S.) outpacing all other regions, driven by strength in 
Canada and Mexico. The Asia Pacific increase in RevPAR 
was driven by increased occupancy, particularly in China. 
MEA performance continued to be negatively affected by 
geopolitical and terrorism concerns, resulting in a decrease 
in occupancy.

For the year ended December 31, 2017, we experienced 
RevPAR growth across all regions, particularly in Asia Pacific, 
Europe and the Americas (excluding U.S.). Continued 
growth in Asia Pacific was primarily driven by high demand 
in China and Japan attributable to new hotels stabilizing  
in the system, resulting in increased occupancy. Strong 
performance in Europe was a result of both increases in 
occupancy and ADR, largely driven by continued recovery 
from the geopolitical and economic turmoil in 2016, partic-
ularly in Turkey. The RevPAR increase in the Americas 
(excluding U.S.) was driven by strong performance in Canada 
and Puerto Rico, which was a result of strong transient and 
group demand and steady demand resulting from the 
hurricanes, respectively. MEA experienced RevPAR growth 
due to increased occupancy, despite declines in ADR due 
to travel sanctions and increased geopolitical pressures. 
RevPAR growth in the U.S. was driven by increased demand 
in certain markets as a result of hurricane relief efforts.

2017 ANNUAL REPORT    |    39

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The table below provides a reconciliation of income (loss) from continuing operations, net of taxes, to EBITDA and  
Adjusted EBITDA:

Year Ended December 31, 

(in millions)

Income (loss) from continuing operations, net of taxes 

Interest expense 

Income tax expense (benefit) 

  Depreciation and amortization 

EBITDA  

  Gain on sales of assets, net 

  Loss (gain) on foreign currency transactions 

  Loss on debt extinguishment 

  FF&E replacement reserve 

  Share-based compensation expense 

  Other adjustment items(1) 

Adjusted EBITDA 

2017 

2016 

2015

$ 1,264 

  408 

  (334) 

  347 

 1,685 

  — 

(3) 

60 

55 

  121 

47 

$ 1,965 

$ 

(8) 

$  881

  394 

  564 

  364 

 1,314 

(8) 

16 

  — 

55 

81 

85 

  377

  (348)

  385

 1,295

  (163)

41

  —

46

  147

  109

$ 1,543 

$ 1,475

(1) 

Includes adjustments for severance, impairment loss and other items. The year ended December 31, 2017 also includes transaction costs. 
Transaction costs for the years ended December 31, 2016 and 2015 are included in discontinued operations and, therefore, are excluded 
from the presentation above.

REVENUES

Year Ended December 31, 

Percent Change

2017 

2016 

2015 

2017 vs. 2016 

2016 vs. 2015

Franchise fees 

Base and other management fees 

Incentive management fees 

  Total management fees 

(in millions)

$ 1,154 

$  242 

  142 

$  384 

$ 1,382 

$  336 

  222 

$  558 

$ 1,087 

$  230 

  138 

$  368 

19.8 

38.8 

56.3 

45.3 

6.2

5.2

2.9

4.3

The increases in management and franchise fees for all periods were driven by the addition of new managed and franchised 
properties to our portfolio and the increases in RevPAR at our comparable managed and franchised hotels.

Including new development and ownership type transfers, we added 744 managed and franchised properties from January 1, 
2016 to December 31, 2017 and 600 managed and franchised properties from January 1, 2015 to December 31, 2016 on a net 
basis, providing an additional 133,921 rooms and 89,410 rooms, respectively, to our management and franchise segment. 
The increase from January 1, 2016 to December 31, 2017 included 67 properties that upon completion of the spin-offs were 
owned by Park and managed or franchised by Hilton. As new hotels stabilize in our system, we expect the fees received from 
such hotels to increase as they are part of our system for full periods. Franchise fees also increased during the year ended 
December 31, 2017 as a result of a net increase in licensing and other fees of $148 million, which includes the effect of the 
license fees earned from HGV after the spin-offs.

On a comparable basis, our management fees increased during the years ended December 31, 2017 and 2016 compared  
to the years ended December 31, 2016 and 2015, respectively, as a result of increases in RevPAR at our managed hotels  
of 3.4 percent and 1.7 percent, respectively, primarily due to increased occupancy of 2.4 percentage points for the year 
ended December 31, 2017 and increased ADR of 1.6 percent for the year ended December 31, 2016. On a comparable basis, 
our franchise fees increased as a result of increases in RevPAR at our franchised hotels of 2.0 percent and 2.1 percent, 
respectively, primarily due to increases in ADR of 0.9 percent and 2.0 percent, respectively, as well as increased occupancy 
of 0.8 percentage points for the year ended December 31, 2017.

Owned and leased hotels 

$ 1,450 

$ 1,452 

$ 1,596 

(0.1) 

(9.0)

Year Ended December 31, 

Percent Change

2017 

2016 

2015 

2017 vs. 2016 

2016 vs. 2015

(in millions)

40    |    HILTON

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Owned and leased hotel revenues decreased during the year ended December 31, 2017 compared to the year ended 
December 31, 2016, as a result of unfavorable foreign currency changes, which decreased revenues by $41 million, offset  
by an increase in revenues on a currency neutral basis of $39 million. On a currency neutral basis, owned and leased hotel 
revenues increased primarily as a result of an increase at our comparable hotels of $41 million due to an increase in RevPAR 
of 4.8 percent, attributable to increases in ADR and occupancy of 3.2 percent and 1.2 percentage points, respectively. This 
increase was partially offset by a decrease in revenues of $5 million due to a net disposal of properties between January 1, 
2016 and December 31, 2017.

Owned and leased hotel revenues decreased during the year ended December 31, 2016 compared to the year ended 
December 31, 2015, primarily as a result of the effect of foreign currency changes and property disposals. Foreign currency 
changes accounted for $62 million of the decrease. On a currency neutral basis, revenues decreased $82 million, which was 
attributable to a net decrease in revenues of $85 million from properties disposed between January 1, 2015 and December 31, 
2016. Excluding foreign currency changes and property disposals, revenues increased at our comparable owned and leased 
hotels due to an increase in RevPAR of 2.1 percent, primarily attributable to an increase in ADR of 2.9 percent.

Year Ended December 31, 

Percent Change

2017 

2016 

2015 

2017 vs. 2016 

2016 vs. 2015

(in millions)

Other revenues 

$ 105 

$ 82 

$ 71 

28.0 

15.5

The increases in other revenues during the years ended December 31, 2017 and 2016 compared to the years ended 
December 31, 2016 and 2015, respectively, were primarily the result of recoveries of $28 million and $9 million, respectively, 
from the settlement of a claim by Hilton to a third party relating to our defined benefit plans.

OPERATING EXPENSES

Year Ended December 31, 

Percent Change

2017 

2016 

2015 

2017 vs. 2016 

2016 vs. 2015

(in millions)

Owned and leased hotels 

$ 1,286 

$ 1,295 

$ 1,414 

(0.7) 

(8.4)

Owned and leased hotel expenses decreased during the year ended December 31, 2017 compared to the year ended 
December 31, 2016 primarily as a result of the effect of foreign currency changes of $40 million. On a currency neutral basis, 
owned and leased hotel expenses increased $31 million as a result of an increase of $39 million at our comparable hotels, 
due to increased variable operating costs driven by increased occupancy. This increase in owned and leased hotel expenses 
was partially offset by a decrease at our non-comparable hotels, primarily attributable to a decrease of $10 million in 
expenses due to a net disposal of properties between January 1, 2016 and December 31, 2017.

Owned and leased hotel expenses decreased during the year ended December 31, 2016 compared to the year ended 
December 31, 2015 primarily as a result of the effect of foreign currency changes and property disposals. Foreign currency 
changes accounted for $65 million of the decrease. On a currency neutral basis, owned and leased hotel expenses decreased 
$54 million, primarily as a result of the decrease in expenses of $66 million from properties disposed between January 1, 
2015 and December 31, 2016.

Depreciation and amortization 

General and administrative 

Other expenses 

Year Ended December 31, 

Percent Change

2017 

2016 

2015 

2017 vs. 2016 

2016 vs. 2015

(in millions)

$ 364 

 403 

  66 

$ 347 

 434 

  56 

$ 385 

 537 

  49 

(4.7) 

7.7 

(15.2) 

(5.5)

(25.0)

34.7

The decrease in depreciation and amortization expenses during the year ended December 31, 2017 compared to the year 
ended December 31, 2016 was primarily a result of a decrease in amortization expense due to certain capitalized software costs 
being fully amortized between December 31, 2016 and December 31, 2017. The decrease in depreciation and amortization 
expenses during the year ended December 31, 2016 compared to the year ended December 31, 2015 was primarily a result of 
the recognition of $13 million in accelerated amortization in 2015 on a management contract intangible asset for a property 
that was managed by us prior to our acquisition of it and its transfer of ownership to Park upon completion of the spin-offs.

The increase in general and administrative expenses during the year ended December 31, 2017 compared to the year ended 
December 31, 2016 was primarily the result of increased share-based compensation expense of $29 million mainly due to an 
increase in retirement eligible participants, resulting in the acceleration of expense recognition, as well as additional expense 
recognized from a special equity grant to certain participants in connection with the spin-offs. Additionally, $18 million in 

2017 ANNUAL REPORT    |    41

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
costs associated with the spin-offs were incurred during the year ended December 31, 2017, while similar costs incurred 
during the year ended December 31, 2016 are included in discontinued operations. These increases were partially offset by  
a decrease of $10 million in severance costs related to the 2015 sale and continued management of the Waldorf Astoria 
New York (the “Waldorf Astoria New York sale”).

The decrease in general and administrative expenses for the year ended December 31, 2016 compared to the year ended 
December 31, 2015 was primarily a result of a decrease of $73 million in severance costs related to the Waldorf Astoria New 
York sale and a decrease in share-based compensation expense due to $61 million of additional expense recognized during 
the year ended December 31, 2015, when certain remaining awards granted in connection with our initial public offering vested.

The decrease in other expenses for the year ended December 31, 2017 compared to the year ended December 31, 2016  
was primarily a result of decreased impairment losses of $11 million. The increase in other expenses for the year ended 
December 31, 2016 compared to the year ended December 31, 2015 related primarily to the consolidation of a management 
company in 2016, which increased other expenses by $8 million, as well as increased impairment losses of $6 million.

GAIN ON SALES OF ASSETS, NET

Year Ended December 31, 

Percent Change

2017 

2016 

2015 

2017 vs. 2016 

2016 vs. 2015

(in millions)

Gain on sales of assets, net 

$ — 

$ 8 

$ 163 

(100.0) 

(95.1)

During the year ended December 31, 2016, we recognized a gain on the sale of one of our hotels held by a consolidated VIE. 
During the year ended December 31, 2015, we recognized a gain upon completion of the sale of the Hilton Sydney. Note 4: 
“Disposals” in our consolidated financial statements for additional information.

NON-OPERATING INCOME AND EXPENSES

Year Ended December 31, 

Percent Change

2017 

2016 

2015 

2017 vs. 2016 

2016 vs. 2015

(in millions)

Interest expense 

$ (408) 

$ (394) 

Gain (loss) on foreign currency transactions 

Loss on debt extinguishment 

Other non-operating income, net 

Income tax benefit (expense) 

3 

  (60) 

  23 

 334 

  (16) 

  — 

  14 

 (564) 

$ (377) 

  (41) 

  — 

  51 

 348 

(1)  Fluctuation in terms of percentage change is not meaningful.

3.6 

NM(1) 

NM(1) 

64.3 

NM(1) 

4.5

(61.0)

—

(72.5)

NM(1)

The increase in interest expense during the year ended 
December 31, 2017 compared to the year ended December 31, 
2016 was primarily due to the issuances of the 4.625% 
Senior Notes due 2025 (the “2025 Senior Notes”) and the 
4.875% Senior Notes due 2027 (the “2027 Senior Notes”)  
in March 2017 and the 4.25% Senior Notes due 2024 (the 
“2024 Senior Notes”) in August 2016, as well as the reclassi-
fication of losses from accumulated other comprehensive 
loss related to the dedesignation of interest rate swaps  
in 2016. These increases were largely offset by decreases  
in interest expense due to the March 2017 repayment of 
the 5.625% Senior Notes due 2021 (the “2021 Senior Notes”) 
and the refinancing of the senior secured term loan facility 
(the “Term Loans”) in March 2017, which reduced the interest 
rate on this borrowing.

prepayments and an amendment in August 2016 that 
extended the maturity and reduced the interest rate on a 
portion of the outstanding balance. See Note 9: “Debt” and 
Note 11: “Derivative Instruments and Hedging Activities”  
in our consolidated financial statements for additional 
information on our indebtedness and interest rate swaps.

The net gain and losses on foreign currency transactions 
for all periods were primarily related to changes in foreign 
currency rates on our short-term cross-currency inter-
company loans. The changes were predominantly related 
to loans denominated in the Australian dollar (“AUD”), the 
British pound (“GBP”) and the euro for the years ended 
December 31, 2017, 2016 and 2015, as well as the Brazilian 
real, for the year ended December 31, 2015.

The increase in interest expense during the year ended 
December 31, 2016 compared to the year ended December 31, 
2015 was primarily due to the issuance of the 2024 Senior 
Notes, partially offset by decreases in interest expense  
on the Term Loans due to a reduction of principal from 

The loss on debt extinguishment related to the repayment 
of the 2021 Senior Notes and included a redemption  
premium of $42 million and the accelerated recognition  
of $18 million of unamortized debt issuance costs during 
the year ended December 31, 2017.

42    |    HILTON

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Other non-operating income, net increased during the year 
ended December 31, 2017 compared to the year ended 
December 31, 2016 primarily as a result of a $7 million gain 
recognized in 2017 related to an amendment of one of our 
capital leases. Other non-operating income, net decreased 
during the year ended December 31, 2016 compared to  
the year ended December 31, 2015 primarily as a result of  
a $24 million gain recognized in 2015 related to a capital 
lease liability reduction from one of our consolidated VIEs, 
as well as a pre-tax gain of $8 million recognized in 2015 on 
a sale of assets.

On December 22, 2017, H.R.1, known as the Tax Cuts and 
Jobs Act of 2017 (the “TCJ Act”) was signed into law, which 
permanently reduces the corporate income tax rate  
from a graduated 35 percent to a flat 21 percent rate and 
imposes a one-time transition tax on earnings of foreign 
subsidiaries that were previously deferred. The income  
tax benefit during the year ended December 31, 2017 was 
primarily due to a benefit of $665 million for the estimated 
impact of the transition tax and the remeasurement of 
deferred tax assets and liabilities and other tax liabilities based 
on the rates at which they are expected to reverse in the 
future. The benefit recorded as a result of the provisions of 
the TCJ Act represents management’s best estimates of 
the effect to the current period and are subject to refine-
ment and revision over a one-year period, to be finalized in 
or before December 2018. This benefit was partially offset 
by an increase in tax expense attributable to an increase in 

income from continuing operations before income taxes 
compared to the year ended December 31, 2016.

Income tax expense for the year ended December 31, 2016 
increased compared to the year ended December 31, 2015 
primarily as a result of two corporate structuring transac-
tions that were effected during the year ended December 31, 
2016 and included: (i) the organization of Hilton’s assets  
and subsidiaries in preparation for the spin-offs; and (ii) a 
restructuring of Hilton’s international assets and subsidiaries 
(the “international restructuring”). The international 
restructuring involved a transfer of certain assets, including 
intellectual property used in the international business, 
from U.S. subsidiaries to foreign subsidiaries and became 
effective in December 2016. The transfer of the intellectual 
property resulted in the recognition of tax expense repre-
senting the estimated U.S. tax expected to be paid in future 
years on income generated from the intellectual property 
transferred to foreign subsidiaries. Further, our deferred 
effective tax rate is determined based upon the composition 
of applicable federal and state tax rates. Due to the changes 
in the footprint of the Company and the expected applicable 
tax rates at which our domestic deferred tax assets and 
liabilities will reverse in future periods as a result of the 
described structuring activities, our estimated deferred 
effective tax rate increased. In total, these structuring 
transactions resulted in additional income tax expense  
of $482 million during the year ended December 31, 2016. 
See Note 14: “Income Taxes” in our consolidated financial 
statements for additional information.

SEGMENT RESULTS
We evaluate our business segment operating performance using operating income. Refer to Note 19: “Business Segments” 
in our consolidated financial statements for a reconciliation of segment operating income to income from continuing  
operations before income taxes and additional information on the evaluation of the performance of our segments using 
operating income. The following table sets forth revenues and operating income by segment:

Year Ended December 31, 

Percent Change

2017 

2016 

2015 

2017 vs. 2016 

2016 vs. 2015

(in millions)

Revenues:

  Management and franchise(1) 

$ 1,983 

$ 1,580 

$ 1,496 

  Ownership 

  Segment revenues 

  Other revenues 

  Other revenues from managed  
  and franchised properties 

Intersegment fees elimination(1) 

 1,450 

 3,433 

  105 

 5,645 

(43) 

 1,452 

 3,032 

82 

 4,310 

(42) 

 1,596 

 3,092 

71 

 4,011 

(41) 

  Total revenues 

$ 9,140 

$ 7,382 

$ 7,133 

Operating Income(1):

  Management and franchise 

  Ownership 

  Segment operating income 

$ 1,983 

  121 

$ 2,104 

$ 1,580 

  115 

$ 1,695 

$ 1,496 

  141 

$ 1,637 

25.5 

(0.1) 

13.2 

28.0 

31.0 

2.4 

23.8 

25.5 

5.2 

24.1 

5.6

(9.0)

(1.9)

15.5

7.5

2.4

3.5

5.6

(18.4)

3.5

(1) 

Includes management, royalty and intellectual property fees charged to our ownership segment by our management and franchise  
segment, which were eliminated in our consolidated financial statements.

2017 ANNUAL REPORT    |    43

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Management and franchise segment revenues and  
operating income increased for all periods primarily as  
a result of the net addition of hotels to our managed and 
franchised system, as well as increases in RevPAR at our 
comparable managed and franchised properties of 2.4 per-
cent and 2.0 percent for the years ended December 31, 
2017 and 2016 compared to the years ended December 31, 
2016 and 2015, respectively. For the year ended December 31, 
2017 compared to the year ended December 31, 2016, the 
increase in management and franchise segment revenues 
and operating income was also due to an increase in 
licensing and other fees. Refer to “—Revenues” for further 
discussion of the increases in revenues from our managed 
and franchised properties.

Ownership segment revenues decreased for all periods 
primarily as a result of foreign currency changes and, for 
the year ended December 31, 2016 compared to the year 
ended December 31, 2015, the disposal of hotels. Ownership 
operating income increased for the year ended December 31, 
2017 compared to the year ended December 31, 2016  
primarily as a result of decreases in owned and leased 
hotel operating expenses. Ownership operating income 
decreased for the year ended December 31, 2016 compared 
to the year ended December 31, 2015 primarily as a result 
of the decrease in ownership segment revenues partially 
offset by decreases in owned and leased hotel operating 
expenses. Refer to “—Revenues” and “—Operating Expenses” 
for further discussion of the changes in revenues and 
operating expenses at our owned and leased hotels.

Liquidity and Capital Resources
OVERVIEW
As of December 31, 2017, we had total cash and cash  
equivalents of $670 million, including $100 million of 
restricted cash and cash equivalents. The majority of  
our restricted cash and cash equivalents balance related  
to cash collateral on our self-insurance programs.

Our known short-term liquidity requirements primarily 
consist of funds necessary to pay for operating and other  
expenditures, including costs associated with the  

management and franchising of hotels, corporate 
expenses, payroll and related benefits, legal costs, interest 
and scheduled principal payments on our outstanding 
indebtedness, contract acquisition costs and capital 
expenditures for renovations and maintenance at the 
hotels within our ownership segment. Our long-term 
liquidity requirements primarily consist of funds necessary 
to pay for scheduled debt maturities, capital improvements 
to the hotels within our ownership segment, commitments 
to owners in our management and franchise segment,  
dividends as declared, share repurchases and corporate 
capital expenditures.

We finance our business activities primarily with existing 
cash and cash generated from our operations. We believe 
that this cash will be adequate to meet anticipated require-
ments for operating and other expenditures, including 
corporate expenses, payroll and related benefits, legal costs 
and other commitments for the foreseeable future. The 
objectives of our cash management policy are to maintain 
the availability of liquidity and minimize operational costs. 
Further, we have an investment policy that is focused  
on the preservation of capital and maximizing the return 
on new and existing investments and returning available 
capital to stockholders.

We and our affiliates may from time to time purchase our 
outstanding debt through open market purchases, privately 
negotiated transactions or otherwise. Purchases or 
retirement of debt, if any, will depend on prevailing market 
conditions, liquidity requirements, contractual restrictions 
and other factors. The amounts involved may be material.

In February 2017, our board of directors authorized a stock 
repurchase program of up to $1.0 billion of the Company’s 
common stock and, in November 2017, an additional $1.0 bil-
lion was authorized. During the year ended December 31, 
2017, we repurchased $891 million of common stock under 
the program, and, as of December 31, 2017, $1,109 million 
remained available for share repurchases. The repurchase 
program does not have an expiration date and may be  
suspended or discontinued at any time.

SOURCES AND USES OF OUR CASH AND CASH EQUIVALENTS
The following table summarizes our net cash flows:

Year Ended December 31, 

Percent Change

2017 

2016 (1) 

2015 (1) 

2017 vs. 2016 

2016 vs. 2015

(in millions)

Net cash provided by operating activities 

$  924 

$ 1,365 

$ 1,446 

(32.3) 

(5.6)

Net cash provided by (used in)  

investing activities 

Net cash used in financing activities 

  (222) 

 (1,724) 

  (478) 

(44) 

  414 

 (1,753) 

(53.6) 

NM(2) 

NM(2)

(97.5)

(1) 

Includes the cash flows from operating activities, investing activities and financing activities of Hilton, Park and HGV.

(2)  Fluctuation in terms of percentage change is not meaningful.

44    |    HILTON

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
OPERATING ACTIVITIES
Cash flows from operating activities were primarily  
generated from management and franchise fee revenue 
and operating income from our owned and leased hotels 
and, for the years ended December 31, 2016 and 2015,  
sales of timeshare units.

The $441 million decrease in net cash provided by operating 
activities during the year ended December 31, 2017 com-
pared to the year ended December 31, 2016 was primarily 
as a result of a decrease in operating income from our 
owned and leased properties and sales of timeshare units 
as a result of the spin-offs.

The $81 million decrease in net cash provided by operating 
activities during the year ended December 31, 2016 com-
pared to the year ended December 31, 2015 was primarily 
as a result of an increase in net cash paid for income taxes 
of $202 million, partially offset by the improved operating 
results of our management and franchise segment and 
HGV’s timeshare business.

INVESTING ACTIVITIES
For the years ended December 31, 2017 and 2016, net cash 
used in investing activities consisted primarily of capital 
expenditures for property and equipment, contract acqui-
sition costs and capitalized software costs.

During the year ended December 31, 2015, we generated 
cash from investing activities primarily as a result of net 
proceeds from the Waldorf Astoria New York sale, completed 
for the benefit of Park, and the sale of the Hilton Sydney of 
$456 million and $331 million, respectively. This amount 
was partially offset by $409 million in capital expenditures 
for property and equipment, contract acquisition costs 
and capitalized software costs.

Our capital expenditures for property and equipment  
primarily consisted of expenditures related to our corporate 
facilities and the renovation of hotels in our ownership 
segment which, for the years ended December 31, 2016 and 
2015, included those owned by Park following completion 
of the spin-offs. Our capitalized software costs related to 
various systems initiatives for the benefit of our hotel 
owners and our overall corporate operations. Our contract 
acquisition costs were incurred to incentivize hotel owners 
to enter into management and franchise contracts with us.

FINANCING ACTIVITIES
The $1,680 million increase in net cash used in financing 
activities during the year ended December 31, 2017 com-
pared to the year ended December 31, 2016 was primarily 
the result of cash transferred in connection with the spin-
offs and $1.1 billion of capital returned to our stockholders, 

which includes dividends and share repurchases, compared 
to $277 million in 2016. In addition, during the year ended 
December 31, 2017, we received $1.5 billion in proceeds 
from the issuance of the 2025 Senior Notes and the 2027 
Senior Notes, which we used with available cash to repay in 
full our 2021 Senior Notes, including a redemption premium 
of $42 million.

The $1,709 million decrease in net cash used in financing 
activities during the year ended December 31, 2016 com-
pared to the year ended December 31, 2015 was primarily 
attributable to an increase in proceeds from borrowings of 
$4,667 million, partially offset by an increase in repayments 
of debt of $2,735 million, which were completed in prepara-
tion for the spin-offs, and an increase in cash dividends of 
$139 million. The borrowings comprised $4,415 million of 
long-term debt, of which $2,915 million was for Park and 
$800 million was for HGV. We used proceeds from the  
borrowings and available cash to repay the outstanding 
balance of Park’s commercial mortgage backed securities 
loan of $3,418 million, $550 million of Park’s mortgage loans 
and $250 million on our Term Loans. The increase in cash 
dividends was due to the declaration of quarterly cash 
dividends beginning in the third quarter of 2015 and con-
tinuing quarterly for the full year of 2016.

DEBT AND BORROWING CAPACITY
As of December 31, 2017, our total indebtedness, excluding 
unamortized deferred financing costs and discount, was 
approximately $6.7 billion. For further information on our 
total indebtedness, debt issuances and repayments and 
guarantees on our debt, refer to Note 9: “Debt” and Note 23: 
“Condensed Consolidating Guarantor Financial Information” 
in our consolidated financial statements.

Our senior revolving credit facility provides for $1.0 billion in 
borrowings, including the ability to draw up to $150 million 
in the form of letters of credit. As of December 31, 2017, we 
had $41 million of letters of credit outstanding, leaving us 
with a borrowing capacity of $959 million. The maturities of 
the letters of credit were within one year as of December 31, 
2017, and the majority of them related to our self-insurance 
programs.

If we are unable to generate sufficient cash flow from  
operations in the future to service our debt, we may be 
required to reduce capital expenditures, issue additional 
equity securities or draw on our senior secured revolving 
credit facility. Our ability to make scheduled principal  
payments and to pay interest on our debt depends on our 
future operating performance, which is subject to general 
conditions in or affecting the hospitality industry that may 
be beyond our control.

2017 ANNUAL REPORT    |    45

 
CONTRACTUAL OBLIGATIONS
The following table summarizes our significant contractual obligations as of December 31, 2017:

(in millions)

Long-term debt(1) 

Capital lease obligations 

Operating leases 

Purchase commitments 

Total contractual obligations 

Total 

Less Than 1 Year 

1-3 Years 

3-5 Years  More Than 5 Years

Payments Due by Period

$  8,120 

$ 299 

$  585 

334 

  1,861 

200 

  24 

 192 

  52 

59 

  349 

87 

$ 579 

  59 

 295 

  57 

$ 6,657

  192

 1,025

4

$ 10,515 

$ 567 

$ 1,080 

$ 990 

$ 7,878

(1) 

Includes principal, as well as estimated interest payments. For our variable-rate debt, we have assumed a constant 30-day LIBOR rate  
of 1.55 percent as of December 31, 2017.

The total amount of unrecognized tax benefits as of 
December 31, 2017 was $283 million. This amount is excluded 
from the table above because these unrecognized tax 
benefits are uncertain and subject to the findings of the 
taxing authorities in the jurisdictions where we are subject 
to tax. It is possible that the amount of the liability for 
unrecognized tax benefits could change during the next 
year. Refer to Note 14: “Income Taxes” in our consolidated 
financial statements for additional information on our  
liability for unrecognized tax benefits.

In addition to the purchase commitments in the table 
above, in the normal course of business we enter into  
purchase commitments for which we are reimbursed by 
the owners of our managed and franchised hotels. These 
obligations have minimal or no effect on our net income 
(loss) and cash flows.

OFF-BALANCE SHEET ARRANGEMENTS
Our off-balance sheet arrangements as of December 31, 2017 
included letters of credit of $41 million and performance 
guarantees with possible cash outlays of approximately 
$79 million, for which we accrued $21 million as of 
December 31, 2017 for estimated probable exposure. See 
Note 20: “Commitments and Contingencies” in our consoli-
dated financial statements for additional information.

CRITICAL ACCOUNTING POLICIES AND ESTIMATES
The preparation of our consolidated financial statements 
in accordance with GAAP requires us to make estimates 
and assumptions that affect the reported amounts of 
assets and liabilities as of the date of the consolidated 
financial statements, the reported amounts of revenues 
and expenses during the reporting periods and the related 
disclosures in the consolidated financial statements and 
accompanying footnotes. We believe that of our significant 
accounting policies, which are described in Note 2: “Basis 
of Presentation and Summary of Significant Accounting 
Policies” in our consolidated financial statements, the  
following accounting policies are critical because they 
involve a higher degree of judgment, and the estimates 
required to be made were based on assumptions that are 
inherently uncertain. As a result, these accounting policies 
could materially affect our financial position, results of 
operations, cash flows and related disclosures. On an ongoing 
basis, we evaluate these estimates and judgments based 
on historical experiences and various other factors that 
are believed to reflect the current circumstances. While  

46    |    HILTON

we believe our estimates, assumptions and judgments are 
reasonable, they are based on information presently avail-
able. Actual results may differ significantly from these  
estimates due to changes in judgments, assumptions and 
conditions as a result of unforeseen events or otherwise, 
which could have a material effect on our financial position 
or results of operations.

Management has discussed the development and selection 
of the following critical accounting policies and estimates 
with the audit committee of the board of directors.

GOODWILL
We evaluate goodwill for potential impairment annually 
and at an interim date if indicators of impairment exist. 
When using the quantitative process to evaluate goodwill 
for potential impairment, consistent with our early adop-
tion of ASU No. 2017-04 in January 2017, we compare the 
estimated fair value of the reporting unit to the carrying 
value. When determining the estimated fair value, we utilize 
discounted future cash flow models, as well as market con-
ditions relative to the operations of our reporting units. 
Under the discounted cash flow approach, we utilize various 
assumptions that require judgment, including projections 
of revenues and expenses based on estimated long-term 
growth rates, and discount rates based on weighted average 
cost of capital. Our estimates of long-term growth and 
costs are based on historical data, as well as various internal 
projections and external sources. The weighted average 
cost of capital is estimated based on each reporting units’ 
cost of debt and equity and a selected capital structure. 
The selected capital structure for each reporting unit is 
based on consideration of capital structures of comparable 
publicly traded companies operating in the business of 
that reporting unit.

We had $5,190 million of goodwill as of December 31, 2017. 
Changes in the estimates and assumptions used in our 
goodwill impairment testing could result in future impair-
ment losses, which could be material. Additionally, when a 
portion of a reporting unit is disposed, goodwill is allocated 
to the gain or loss on disposition based on the relative fair 
values of the business or businesses disposed and the 
portion of the reporting unit that will be retained. When 
determining fair value of the businesses disposed of and 
the reporting unit to be retained, we use estimates and 
assumptions similar to those used in our impairment analysis.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
BRANDS
We evaluate our brands intangible assets for impairment 
on an annual basis and at other times during the year  
if events or circumstances indicate that it is more likely  
than not that the fair value of the brand is below the  
carrying value. When determining the fair value, we utilize 
discounted future cash flow models. Under the discounted 
cash flow approach, we utilize various assumptions that 
require judgment, including projections of revenues and 
expenses based on estimated long-term growth rates and 
discount rates based on weighted average cost of capital. 
Our estimates of long-term growth and costs are based  
on historical data, as well as various internal estimates.

We had $4,890 million of brands intangible assets as of 
December 31, 2017. Changes in the estimates and assump-
tions used in our brands impairment testing, most notably 
revenue growth rates and discount rates, could result in 
future impairment losses, which could be material.

INTANGIBLE ASSETS WITH FINITE LIVES  
AND PROPERTY AND EQUIPMENT
We evaluate the carrying value of our intangible assets 
with finite lives and property and equipment for potential 
impairment by comparing the expected undiscounted 
future cash flows to the net book value of the assets if  
we determine there are indicators of impairment.

As part of the process described above, we exercise  
judgment to:

•  determine if there are indicators of impairment present. 
Factors we consider when making this determination 
include assessing the overall effect of trends in the hos-
pitality industry and the general economy and regional 
performance and expectations, historical experience, 
capital costs and other asset-specific information;

•  determine the projected undiscounted future cash 
flows when indicators of impairment are present. 
Judgment is required when developing projections  
of future revenues and expenses based on estimated 
growth rates over the expected useful life of the asset 
group. These estimated growth rates are based on  
historical operating results, as well as various internal 
projections and external sources; and

•  determine the asset fair value when required. In  

determining the fair value, we often use internally- 
developed discounted cash flow models. Assumptions 
used in the discounted cash flow models include esti-
mating cash flows, which may require us to adjust for 
specific market conditions, as well as capitalization  
rates, which are based on location, property or asset 
type, market-specific dynamics and overall economic  
performance. The discount rate takes into account our 
weighted average cost of capital according to our capital 
structure and other market specific considerations.

We had $1,342 million of intangible assets with finite lives 
and $353 million of property and equipment, net as of 
December 31, 2017. Changes in estimates and assumptions 
used in our impairment testing of intangible assets with 
finite lives and property and equipment could result  
in future impairment losses, which could be material.

HILTON HONORS
Hilton Honors defers revenue received from participating 
hotels and program partners in an amount equal to the 
estimated cost per point of the future redemption obliga-
tion. We engage outside actuaries to assist in determining 
the fair value of the future award redemption obligation 
using statistical formulas that project future point 
redemptions based on factors that require judgment, 
including an estimate of “breakage” (points that will never 
be redeemed), an estimate of the points that will eventually 
be redeemed and the cost of the points to be redeemed. 
The cost of the points to be redeemed includes further 
estimates of available room nights, occupancy rates, room 
rates and any devaluation or appreciation of points based 
on changes in reward prices or changes in points earned 
per stay.

We had a guest loyalty program liability of $1,461 million  
as of December 31, 2017, including $622 million reflected  
as a current liability in accounts payable, accrued expenses 
and other. Changes in the estimates used in developing 
our breakage rate or other expected future program oper-
ations could result in a material change to the guest loyalty 
program liability.

INCOME TAXES
On December 22, 2017, the TCJ Act was signed into law  
and includes widespread changes to the Internal Revenue 
Code including, among other items, a reduction to the  
federal corporate tax rate to 21 percent, a one-time transi-
tion tax on earnings of certain foreign subsidiaries that 
were previously deferred and the creation of new taxes  
on certain foreign earnings. As of December 31, 2017, we 
had not completed our accounting for the tax effects of 
enactment of the TCJ Act; however, where possible, we 
made a reasonable estimate of the effects on our existing 
deferred tax balances and the one-time transition tax. In 
other cases, we were not able to make a reasonable estimate 
and continued to account for those items based on the 
provisions of the tax laws that were in effect immediately 
prior to enactment. See Note 14: “Income Taxes” for addi-
tional discussion on the provisional effects of the TCJ Act.

We recognize deferred tax assets and liabilities based on 
the differences between the financial statement carrying 
values and the tax basis of assets and liabilities using cur-
rently enacted tax rates. We regularly review our deferred 
tax assets to assess their potential realization and establish 
a valuation allowance for portions of such assets that we 
believe will not be ultimately realized. In performing this 
review, we make estimates and assumptions regarding 
projected future taxable income, the expected timing  
of reversals of existing temporary differences and the 
implementation of tax planning strategies. A change in 
these assumptions may increase or decrease our valuation 
allowance resulting in an increase or decrease in our effec-
tive tax rate, which could materially affect our consolidated 
financial statements.

We use a prescribed more-likely-than-not recognition 
threshold for the financial statement recognition and 
measurement of a tax position taken or expected to be 
taken in a tax return if there is uncertainty in income taxes 
recognized in the financial statements. When determining 

2017 ANNUAL REPORT    |    47

 
the amount of tax benefit to be recognized, we assume, 
among other items, the position will be examined, the 
examiner will have all relevant information and the evalua-
tion of the position should be based on its technical merits. 
Further, estimates based on the tax position’s technical 
merits and amounts we would ultimately accept in a  
negotiated settlement with the tax authorities, are used  
to measure the largest amount of benefit that is greater 
than 50 percent likely of being realized upon settlement. 
Changes to these assumptions and estimates can lead  
to an additional income tax benefit (expense), which can 
materially change our consolidated financial statements.

LEGAL CONTINGENCIES
We are subject to various legal proceedings and claims, the 
outcomes of which are subject to significant uncertainty. 
An estimated loss from a loss contingency should be accrued 
by a charge to income if it is probable and the amount of 
the loss can be reasonably estimated. Significant judgment 
is required when we evaluate, among other factors, the 
degree of probability of an unfavorable outcome and the 
ability to make a reasonable estimate of the amount of 
loss. Changes in these factors could materially affect our 
consolidated financial statements.

CONSOLIDATIONS
We use judgment when evaluating whether we have a  
controlling financial interest in an entity, including the 
assessment of the importance of rights and privileges  
of the partners based on voting rights, as well as financial 
interests in an entity that are not controllable through  
voting interests. If an entity in which we hold an interest is 
considered to be a VIE, we use judgment determining 
whether we are the primary beneficiary, and then consoli-
date those VIEs for which we have determined we are the 
primary beneficiary. If the entity in which we hold an interest 
does not meet the definition of a VIE, we evaluate whether 
we have a controlling financial interest through our  
voting interest in the entity. Changes to judgments used in 
evaluating our partnerships and other investments could 
materially affect our consolidated financial statements.

SHARE-BASED COMPENSATION
The process of estimating the fair value of share-based 
compensation awards and recognizing the associated 
expense over the requisite service period involves signifi-
cant estimates and assumptions made by management. 
Refer to Note 16: “Share-Based Compensation” in our con-
solidated financial statements for additional information. 
Any changes to these estimates will affect the amount  
of share-based compensation expense we recognize with 
respect to future grants. Additionally, since we determined 
that the performance condition for our performance awards 
is probable of achievement, we recognize expense based 

on anticipated achievement percentages, which are based 
on internally-developed projections of future Adjusted 
EBITDA and free cash flow per share. Any changes to these 
estimates will affect the amount of share-based compen-
sation expense we recognize in future periods.

ITEM 7A. 
QUANTITATIVE AND  
QUALITATIVE DISCLOSURES 
ABOUT MARKET RISK

We are exposed to market risk primarily from changes in 
interest rates and foreign currency exchange rates, which 
may affect future income, cash flows and the fair value of 
the Company, depending on changes to interest rates or 
foreign exchange rates. In certain situations, we may seek 
to reduce cash flow volatility associated with changes in 
interest rates and foreign currency exchange rates by 
entering into financial arrangements intended to provide  
a hedge against a portion of the risks associated with such 
volatility. We continue to have exposure to such risks to 
the extent they are not hedged. We enter into derivative 
financial arrangements to the extent they meet the objec-
tives described above, and we do not use derivatives for 
trading or speculative purposes.

Interest Rate Risk
We are exposed to interest rate risk on our variable-rate 
debt, and on our fixed-rate debt to the extent that the 
interest rate affects its fair value. We are most vulnerable 
to changes in one-month LIBOR, as the interest rate on our 
variable-rate debt is based on this index. We use interest 
rate swaps in order to maintain a level of exposure to 
interest rate variability that we deem acceptable, and as of 
December 31, 2017, we held two interest rate swaps which 
swap one-month LIBOR on the Term Loans to fixed rates. 
We elected to designate these interest rate swaps as cash 
flow hedges for accounting purposes.

The following table sets forth the contractual maturities 
and the total fair values as of December 31, 2017 for our 
financial instruments that are materially affected by inter-
est rate risk, including long-term debt and interest rate 
swaps. For long-term debt, the table presents contractual 
maturities and related weighted average interest rates. For 
interest rate swaps, the table presents notional amounts 
and weighted average interest rates by contractual maturity 
dates. Fixed rates are the weighted average actual rates 
and variable rates are the weighted average market rates 
prevailing as of December 31, 2017 for the interest rate 
hedges in place.

48    |    HILTON

 
Maturities by Period

2018 

2019 

2020 

2021 

2022 

Thereafter  Value  

Carrying 

Fair 
Value

(in millions, excluding interest rates)

Long-term debt:

  Fixed-rate long-term debt(1)(2) 

$ — 

$ — 

$ — 

$ — 

$  — 

$ 2,462 

$ 2,462 

$ 2,575

  Weighted average interest rate(3) 

  4.54%

  Variable-rate long-term debt(2) 

$ 32 

$ 32 

$ 32 

$ 32 

$  32 

$ 3,726 

$ 3,886 

$ 3,954

  Weighted average interest rate(3) 

Interest rate swaps:

  Variable to fixed(4) 

  Variable interest rate payable(5) 

  Fixed interest rate receivable(6) 

  3.55%

$ — 

$ — 

$ — 

$ — 

$ 2,350 

$  — 

$ 2,350 

$ 

11

  3.55%

  1.99%

(1)  Excludes capital lease obligations with a carrying value of $233 million and debt of certain consolidated VIEs with a carrying value  

of $21 million as of December 31, 2017.

(2)  Carrying value includes unamortized deferred financing costs and discount.

(3)  Weighted average interest rate as of December 31, 2017.

(4)  The carrying value balance reflects the notional amount. We measure our derivative instruments at fair value.

(5)  Represents the estimated interest rate payable.

(6)  Represents the interest rate receivable.

Refer to Note 11: “Derivative Instruments and Hedging Activities” and Note 12: “Fair Value Measurements” in our consolidated 
financial statements for additional information of the fair value measurements of our derivatives and financial assets and 
liabilities, respectively.

Foreign Currency Exchange Rate Risk
We conduct business in various currencies and are exposed to earnings and cash flow volatility associated with changes in 
foreign currency exchange rates. Our principal exposure results from management and franchise fees earned in foreign 
currencies and revenues from our international leased hotels, partially offset by foreign operating expenses, the value of 
which could change materially in reference to our reporting currency, USD. We also have exposure from our international 
financial assets and liabilities, including certain intercompany loans not deemed to be permanently invested, the value of 
which could change materially in reference to the functional currencies of the exposed entities. As of December 31, 2017, 
our largest net exposures were to the euro, GBP and AUD.

We use forward contracts designated as cash flow hedges to offset exposure from foreign currency exchange rate risks 
associated with our euro and yen denominated management and franchise fees. We use short-term foreign exchange forward 
contracts not designated as hedging instruments to offset exposure to cash balances denominated in foreign currencies. 
However, the fair value and earnings effect of these derivatives are not material to our consolidated financial statements.

2017 ANNUAL REPORT    |    49

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 8. 

FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS 

PAGE NO.

Management’s Report on Internal Control Over Financial Reporting 

Report of Independent Registered Public Accounting Firm 

Report of Independent Registered Public Accounting Firm 

Consolidated Financial Statements:

  Consolidated Balance Sheets as of December 31, 2017 and 2016 

  Consolidated Statements of Operations for the years ended December 31, 2017, 2016 and 2015 

  Consolidated Statements of Comprehensive Income for the years ended  

  December 31, 2017, 2016 and 2015 

  Consolidated Statements of Cash Flows for the years ended December 31, 2017, 2016 and 2015 

  Consolidated Statements of Stockholders’ Equity for the years ended December 31, 2017, 2016 and 2015 

  Notes to Consolidated Financial Statements 

51

52

53

54

56

57

58

60

61

50    |    HILTON

 
MANAGEMENT’S REPORT ON INTERNAL CONTROL  
OVER FINANCIAL REPORTING

Management of Hilton Worldwide Holdings Inc. (the “Company”) is responsible for establishing and maintaining adequate 
internal control over financial reporting as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Securities Exchange 
Act of 1934, as amended. The Company’s internal control over financial reporting is designed to provide reasonable 
assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes 
in accordance with U.S. generally accepted accounting principles. The Company’s internal control over financial reporting 
includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately 
and fairly reflect the transactions and dispositions of the assets of the Company; (2) provide reasonable assurance that 
transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted 
accounting principles, and that receipts and expenditures of the Company are being made only in accordance with authori-
zations of the Company’s management and directors; and (3) provide reasonable assurance regarding prevention or timely 
detection of unauthorized acquisition, use or disposition of assets of the Company that could have a material effect on the 
financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, 
projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate 
because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

Management has assessed the effectiveness of the Company’s internal control over financial reporting as of December 31, 
2017. In making this assessment, management used the criteria set forth by the Committee of Sponsoring Organizations of 
the Treadway Commission (COSO) in Internal Control—Integrated Framework (2013). Based on this assessment, management 
determined that the Company maintained effective internal control over financial reporting as of December 31, 2017.

Ernst & Young LLP, the independent registered public accounting firm that has audited the consolidated financial statements 
included in this Annual Report on Form 10-K, has issued an attestation report on the Company’s internal control over financial 
reporting as of December 31, 2017. The report is included herein.

2017 ANNUAL REPORT    |    51

 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Stockholders of Hilton Worldwide Holdings Inc.

OPINION ON INTERNAL CONTROL OVER FINANCIAL REPORTING
We have audited Hilton Worldwide Holdings Inc.’s internal control over financial reporting as of December 31, 2017, based on 
criteria established in Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the 
Treadway Commission (2013 framework) (the COSO criteria). In our opinion, Hilton Worldwide Holdings Inc. (the Company) 
maintained, in all material respects, effective internal control over financial reporting as of December 31, 2017, based on the 
COSO criteria.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) 
(PCAOB), the consolidated balance sheets of Hilton Worldwide Holdings Inc. (the Company) as of December 31, 2017 and 
2016, the related consolidated statements of operations, comprehensive income, stockholders’ equity, and cash flows, for 
each of the three years in the period ended December 31, 2017 of the Company and the related notes, and our report dated 
February 14, 2018 expressed an unqualified opinion thereon.

BASIS FOR OPINION
The Company’s management is responsible for maintaining effective internal control over financial reporting, and for its 
assessment of the effectiveness of internal control over financial reporting included in the accompanying Management’s 
Report on Internal Control over Financial Reporting. Our responsibility is to express an opinion on the Company’s internal 
control over financial reporting based on our audit. We are a public accounting firm registered with the PCAOB and are 
required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the 
applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform 
the audit to obtain reasonable assurance about whether effective internal control over financial reporting was maintained 
in all material respects.

Our audit included obtaining an understanding of internal control over financial reporting, assessing the risk that a material 
weakness exists, testing and evaluating the design and operating effectiveness of internal control based on the assessed 
risk, and performing such other procedures as we considered necessary in the circumstances. We believe that our audit 
provides a reasonable basis for our opinion.

DEFINITION AND LIMITATIONS OF INTERNAL CONTROL OVER FINANCIAL REPORTING
A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the 
reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally 
accepted accounting principles. A company’s internal control over financial reporting includes those policies and procedures 
that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and 
dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to 
permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts 
and expenditures of the company are being made only in accordance with authorizations of management and directors of 
the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, 
use, or disposition of the company’s assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, 
projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate 
because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

Tysons, Virginia 
February 14, 2018

52    |    HILTON

 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Stockholders of Hilton Worldwide Holdings Inc.

OPINION ON THE FINANCIAL STATEMENTS
We have audited the accompanying consolidated balance sheets of Hilton Worldwide Holdings Inc. (the Company) as of 
December 31, 2017 and 2016, the related consolidated statements of operations, comprehensive income, stockholders’ equity, 
and cash flows, for each of the three years in the period ended December 31, 2017 and the related notes (collectively referred 
to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the consolidated 
financial position of the Company as of December 31, 2017 and 2016, and the consolidated results of its operations and its 
cash flows for each of the three years in the period ended December 31, 2017, in conformity with US generally accepted 
accounting principles.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) 
(PCAOB), the Company’s internal control over financial reporting as of December 31, 2017, based on criteria established in 
Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission 
(2013 framework), and our report dated February 14, 2018 expressed an unqualified opinion thereon.

BASIS FOR OPINION
These financial statements are the responsibility of the Company‘s management. Our responsibility is to express an opinion 
on the Company‘s financial statements based on our audits. We are a public accounting firm registered with the PCAOB 
and are required to be independent with respect to the Company in accordance with the US federal securities laws and the 
applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform 
the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether 
due to error or fraud. Our audits included performing procedures to assess the risks of material misstatement of the financial 
statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures include 
examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also 
included evaluating the accounting principles used and significant estimates made by management, as well as evaluating 
the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

Tysons, Virginia 
February 14, 2018

We have served as the Company’s auditor since 2002

2017 ANNUAL REPORT    |    53

 
 
HILTON WORLDWIDE HOLDINGS INC.

CONSOLIDATED BALANCE SHEETS

December 31, 

(in millions, except share data) 

ASSETS

  Current Assets:

  Cash and cash equivalents 

  Restricted cash and cash equivalents 

  Accounts receivable, net of allowance for doubtful accounts of $29 and $27 

  Prepaid expenses 

Income taxes receivable 

  Other 

  Current assets of discontinued operations 

  Total current assets (variable interest entities—$93 and $167) 

Intangibles and Other Assets:

  Goodwill 

  Brands 

  Management and franchise contracts, net 

  Other intangible assets, net 

  Property and equipment, net 

  Deferred income tax assets 

  Other 

  Non-current assets of discontinued operations  

  Total intangibles and other assets (variable interest entities—$171 and $569) 

TOTAL ASSETS 

(continued)

2017 

2016

$ 

570 

$  1,062

100 

998 

111 

36 

171 

121

755

89

13

39

  — 

  1,986 

  1,478

  3,557

  5,190 

  4,890 

  5,218

  4,848

909 

433 

353 

113 

434 

963

447

341

82

408

  — 

 12,322 

 10,347

 22,654

$ 14,308 

$ 26,211

54    |    HILTON

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
HILTON WORLDWIDE HOLDINGS INC.

CONSOLIDATED BALANCE SHEETS

December 31, 

(in millions, except share data) 

LIABILITIES AND EQUITY

  Current Liabilities:

  Accounts payable, accrued expenses and other  

  Current maturities of long-term debt 

Income taxes payable 

  Current liabilities of discontinued operations 

  Total current liabilities (variable interest entities—$58 and $124) 

  Long-term debt 

  Deferred revenues 

  Deferred income tax liabilities 

  Liability for guest loyalty program 

  Other 

  Non-current liabilities of discontinued operations   

  Total liabilities (variable interest entities—$271 and $766)   

  Commitments and contingencies—see Note 20

  Equity:

  Preferred stock, $0.01 par value; 3,000,000,000 authorized shares,  
  none issued or outstanding as of December 31, 2017 and 2016 

  Common stock(1), $0.01 par value; 10,000,000,000 authorized shares,  

  331,054,014 issued and 317,420,933 outstanding as of December 31, 2017  
  and 329,351,581 issued and 329,341,992 outstanding as of December 31, 2016 

  Treasury stock, at cost; 13,633,081 shares as of December 31, 2017  

  and 9,589 shares as of December 31, 2016 

  Additional paid-in capital(1) 

  Accumulated deficit 

  Accumulated other comprehensive loss  

  Total Hilton stockholders’ equity 

  Noncontrolling interests 

  Total equity 

TOTAL LIABILITIES AND EQUITY 

2017 

2016

$  2,150 

$  1,821

46 

12 

  — 

  2,208 

  6,556 

97 

33

56

774

  2,684

  6,583

42

  1,063 

  1,778

839 

  1,470 

  — 

 12,233 

889

  1,492

  6,894

 20,362

  — 

  —

3 

3

(891) 

 10,298 

  —

 10,220

  (6,596) 

 (3,323)

(742) 

 (1,001)

  2,072 

  5,899

3 

(50)

  2,075 

  5,849

$ 14,308 

$ 26,211

(1)  Balance as of December 31, 2016 was adjusted to reflect the 1-for-3 reverse stock split that occurred on January 3, 2017.  

See Note 1: “Organization” for additional information.

See notes to consolidated financial statements.

2017 ANNUAL REPORT    |    55

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
HILTON WORLDWIDE HOLDINGS INC.

CONSOLIDATED STATEMENTS OF OPERATIONS

Year Ended December 31, 

(in millions, except per share data)

Revenues

  Franchise fees 

  Base and other management fees 

Incentive management fees 

  Owned and leased hotels 

  Other revenues 

  Other revenues from managed and franchised properties 

  Total revenues 

Expenses

  Owned and leased hotels 

  Depreciation and amortization 

  General and administrative 

  Other expenses 

  Other expenses from managed and franchised properties 

  Total expenses 

  Gain on sales of assets, net 

Operating income 

Interest expense 

  Gain (loss) on foreign currency transactions  

  Loss on debt extinguishment 

  Other non-operating income, net 

Income from continuing operations before income taxes  

Income tax benefit (expense) 

Income (loss) from continuing operations, net of taxes 

Income from discontinued operations, net of taxes 

Net income 

Net income attributable to noncontrolling interests 

Net income attributable to Hilton stockholders 

Earnings (loss) per share(1):

  Basic:

  Net income (loss) from continuing operations per share 

  Net income from discontinued operations per share 

  Net income per share 

  Diluted:

  Net income (loss) from continuing operations per share 

  Net income from discontinued operations per share 

  Net income per share 

Cash dividends declared per share(1) 

2017 

2016 

2015

$ 1,382 

$ 1,154 

$ 1,087

  336 

  222 

 1,450 

  105 

 3,495 

 5,645 

 9,140 

 1,286 

  347 

  434 

56 

 2,123 

 5,645 

 7,768 

  — 

 1,372 

  (408) 

3 

(60) 

23 

  930 

  334 

 1,264 

  — 

 1,264 

  242 

  142 

 1,452 

82 

 3,072 

 4,310 

 7,382 

 1,295 

  364 

  403 

66 

 2,128 

 4,310 

 6,438 

8 

  952 

  (394) 

(16) 

  230

  138

 1,596

71

 3,122

 4,011

 7,133

 1,414

  385

  537

49

 2,385

 4,011

 6,396

  163

  900

  (377)

(41)

  — 

  —

14 

  556 

  (564) 

(8) 

  372 

  364 

51

  533

  348

  881

  535

 1,416

(5) 

(16) 

(12)

$ 1,259 

$  348 

$ 1,404

$  3.88 

$  (0.05) 

$  2.67

  — 

  1.11 

  1.60

$  3.88 

$  1.06 

$  4.27

$  3.85 

$  (0.05) 

$  2.66

  — 

  1.11 

$  3.85 

$  1.06 

$  1.60

$  4.26

$  0.60 

$  0.84 

$  0.42

(1)  Weighted average shares outstanding used in the computation of basic and diluted earnings (loss) per share and cash dividends declared 
per share for the years ended December 31, 2016 and 2015 was adjusted to reflect the 1-for-3 reverse stock split that occurred on January 3, 
2017. See Note 1: “Organization” for additional information.

See notes to consolidated financial statements.

56    |    HILTON

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
HILTON WORLDWIDE HOLDINGS INC.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

Year Ended December 31, 

(in millions)

Net income 

Other comprehensive income (loss), net of tax benefit (expense):

  Currency translation adjustment, net of tax of $32, $19, and $(8) 

  Pension liability adjustment, net of tax of $(8), $(2), and $10 

  Cash flow hedge adjustment, net of tax of $(7), $2, and $4 

Total other comprehensive income (loss) 

Comprehensive income 

Comprehensive income attributable to noncontrolling interests   

2017 

2016 

2015

$ 1,264 

$ 364 

$ 1,416

  161 

22 

13 

  196 

 1,460 

(5) 

 (159) 

  (57) 

(2) 

 (218) 

 146 

  (15) 

  (134)

(15)

(7)

  (156)

 1,260

(12)

Comprehensive income attributable to Hilton stockholders 

$ 1,455 

$ 131 

$ 1,248

See notes to consolidated financial statements.

2017 ANNUAL REPORT    |    57

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
HILTON WORLDWIDE HOLDINGS INC.

CONSOLIDATED STATEMENTS OF CASH FLOWS

Year Ended December 31, 

(in millions)

Operating Activities:

  Net income 

  Adjustments to reconcile net income to net cash provided by operating activities:

  Depreciation and amortization 

  Gain on sales of assets, net 

  Loss (gain) on foreign currency transactions 

  Loss on debt extinguishment 

  Share-based compensation 

  Amortization of deferred financing costs and other 

  Distributions from unconsolidated affiliates 

  Deferred income taxes 

  Changes in operating assets and liabilities:

  Accounts receivable, net 

Inventories 

  Prepaid expenses 

Income taxes receivable 

  Other current assets 

  Accounts payable, accrued expenses and other  

Income taxes payable 

  Change in timeshare financing receivables 

  Change in deferred revenues 

  Change in liability for guest loyalty program 

  Change in other liabilities 

  Other 

2017 

2016 

2015

$ 1,264 

$  364 

$ 1,416

    347 

    — 

  (3) 

   60 

   74 

15 

1 

  686 

(9) 

13 

  — 

65 

32 

22 

  692

  (306)

41

  —

  124

38

26

  (727) 

(79) 

  (479)

  (210) 

  — 

(15) 

(24) 

7 

51 

(43) 

  — 

55 

29 

8 

35 

  (143) 

15 

  — 

84 

(2) 

  232 

28 

(54) 

(47)

(39)

(27)

35

32

90

13

(49)

  (219) 

  (212)

  154 

  199 

(23) 

64

  154

  (120)

 1,446

Net cash provided by operating activities 

  924 

 1,365 

(continued)

58    |    HILTON

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
HILTON WORLDWIDE HOLDINGS INC.

CONSOLIDATED STATEMENTS OF CASH FLOWS

Year Ended December 31, 

(in millions)

Investing Activities:

  Capital expenditures for property and equipment   

  Acquisitions, net of cash acquired 

  Proceeds from asset dispositions 

  Contract acquisition costs 

  Capitalized software costs 

  Other 

Net cash provided by (used in) investing activities 

Financing Activities:

  Borrowings 

  Repayment of debt 

  Debt issuance costs and redemption premium 

  Dividends paid 

  Cash transferred in spin-offs of Park and HGV 

  Repurchases of common stock 

  Distributions to noncontrolling interests 

  Tax withholdings on share-based compensation 

Net cash used in financing activities 

Effect of exchange rate changes on cash, restricted cash and cash equivalents  

2017 

2016 

2015

$ 

(58) 

$ 

(317) 

$ 

(310)

  — 

  — 

(75) 

(75) 

(14) 

  — 

11 

(55) 

(81) 

(36) 

 (1,402)

 2,205

(37)

(62)

20

(222) 

(478) 

  414

  1,824 

 (1,860) 

(69) 

(195) 

(501) 

(891) 

(1) 

(31) 

 (1,724) 

8 

 4,715 

 (4,359) 

(76) 

(277) 

  — 

  — 

(32) 

(15) 

(44) 

(15) 

48

 (1,624)

  —

(138)

  —

  —

(8)

(31)

 (1,753)

(19)

88

Net increase (decrease) in cash, restricted cash and cash equivalents  

 (1,014) 

  828 

  Cash, restricted cash and cash equivalents from continuing  

  operations, beginning of period 

  Cash, restricted cash and cash equivalents from discontinued  

  operations, beginning of period 

Cash, restricted cash and cash equivalents, beginning of period 

  Cash, restricted cash and cash equivalents from continuing  

  operations, end of period 

  Cash, restricted cash and cash equivalents from discontinued  

  operations, end of period 

Cash, restricted cash and cash equivalents, end of period  

  1,183 

  633 

  628

  501 

  1,684 

  223 

  856 

  140

  768

  670 

 1,183 

  633

  — 

  501 

  223

$  670 

$ 1,684 

$  856

See notes to consolidated financial statements. For supplemental disclosures, see Note 22: “Supplemental Disclosures of Cash Flow Information.”

2017 ANNUAL REPORT    |    59

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
HILTON WORLDWIDE HOLDINGS INC.

CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY

Equity Attributable to Hilton Stockholders

Common Stock 

Treasury 

Shares 

Amount 

Stock 

Additional 

Paid-in 

Capital 

Accumulated 

Other 

Accumulated  Comprehensive  Noncontrolling

Deficit 

Loss 

Interests 

Total

(in millions)

Balance as of December 31, 2014(1) 

328 

$  3 

$  — 

$ 10,035 

$ (4,658) 

$ 

(628) 

$ (38) 

$ 4,714

Share-based compensation 

Net income 

Other comprehensive loss, net of tax:

  Currency translation adjustment 

  Pension liability adjustment 

  Cash flow hedge adjustment 

Other comprehensive loss 

Dividends   

Excess tax benefits on equity awards 

Distributions 

1 

— 

— 

— 

— 

— 

— 

— 

— 

Balance as of December 31, 2015(1) 

329 

Share-based compensation 

Net income 

Other comprehensive loss, net of tax:

  Currency translation adjustment 

  Pension liability adjustment 

  Cash flow hedge adjustment 

Other comprehensive loss 

Dividends   

Cumulative effect of the adoption  
  of ASU 2015-02 

Deconsolidation of a variable  

interest entity 

Distributions 

Balance as of December 31, 2016(1) 

Share-based compensation 

Repurchases of common stock 

Net income 

Other comprehensive income,  
  net of tax:

  Currency translation adjustment 

  Pension liability adjustment 

  Cash flow hedge adjustment 

Other comprehensive income 

Dividends   

Spin-offs of Park and HGV 

Cumulative effect of the adoption  
  of ASU 2016-09 

Distributions 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

329 

2 

(14) 

— 

— 

— 

— 

— 

— 

— 

— 

— 

 — 

 — 

 — 

 — 

 — 

 — 

 — 

 — 

 — 

  3 

 — 

 — 

 — 

 — 

 — 

 — 

 — 

 — 

 — 

 — 

  3 

 — 

 — 

 — 

 — 

 — 

 — 

 — 

 — 

 — 

 — 

 — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  115 

  — 

  — 

  1,404 

  — 

  — 

  — 

  — 

  — 

8 

  — 

 10,158 

62 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

(138) 

  — 

  — 

 (3,392) 

  — 

  348 

  — 

  — 

  — 

  — 

  — 

  — 

(134) 

(15) 

(7) 

(156) 

  — 

  — 

  — 

(784) 

  — 

  — 

(158) 

(57) 

(2) 

(217) 

(279) 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

 (891) 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

 10,220 

77 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

 (3,323) 

  — 

  — 

  1,259 

  — 

  — 

  — 

  — 

(196) 

 (4,335) 

1 

(1) 

  — 

  — 

  — 

  — 

 (1,001) 

  — 

  — 

  — 

  161 

22 

13 

  196 

  — 

63 

  — 

  — 

  — 

 12 

  — 

  — 

  — 

  — 

  — 

  — 

  (8) 

 (34) 

  — 

 16 

  (1) 

  — 

  — 

  (1) 

  — 

  5 

  (4) 

 (32) 

 (50) 

  — 

  — 

  5 

  — 

  — 

  — 

  — 

  — 

 49 

  — 

  (1) 

  115

 1,416

  (134)

(15)

(7)

  (156)

  (138)

8

(8)

 5,951

62

  364

  (159)

(57)

(2)

  (218)

  (279)

5

(4)

(32)

 5,849

77

  (891)

 1,264

  161

22

13

  196

  (196)

 (4,223)

  —

(1)

Balance as of December 31, 2017 

317 

$  3 

$ (891) 

$ 10,298 

$ (6,596) 

$ 

(742) 

$  3 

$ 2,075

(1)  Common stock and additional paid-in capital were adjusted to reflect the 1-for-3 reverse stock split that occurred on January 3, 2017.  

See Note 1: “Organization” for additional information.

See notes to consolidated financial statements.

60    |    HILTON

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
HILTON WORLDWIDE HOLDINGS INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE 1: 
ORGANIZATION

Organization
Hilton Worldwide Holdings Inc. (the “Parent,” or together 
with its subsidiaries, “Hilton,” “we,” “us,” “our” or the “Company”), 
a Delaware corporation, is one of the largest hospitality 
companies in the world and is engaged in managing, fran-
chising, owning and leasing hotels and resorts, including 
timeshare properties. As of December 31, 2017, we managed, 
franchised, owned or leased 5,236 hotel and resort properties, 
totaling 848,014 rooms in 105 countries and territories.

In March 2017, HNA Tourism Group Co., Ltd and certain 
affiliates (together, “HNA”) acquired 82.5 million shares of 
Hilton common stock from affiliates of The Blackstone 
Group L.P. (“Blackstone”). As of December 31, 2017, HNA and 
Blackstone beneficially owned approximately 26.0 percent 
and 5.4 percent of our common stock, respectively.

Spin-offs
On January 3, 2017, we completed the spin-offs of a portfolio 
of hotels and resorts, as well as our timeshare business, into 
two independent, publicly traded companies: Park Hotels & 
Resorts Inc. (“Park”) and Hilton Grand Vacations Inc. (“HGV”), 
respectively, (the “spin-offs”). See Note 3: “Discontinued 
Operations” for additional information.

Reverse Stock Split
On January 3, 2017, we completed a 1-for-3 reverse stock 
split of Hilton’s outstanding common stock (the “Reverse 
Stock Split”). The authorized number of shares of common 
stock was reduced from 30,000,000,000 to 10,000,000,000, 
par value remained $0.01 per share and the authorized 
number of shares of preferred stock remained 3,000,000,000. 
Stockholders entitled to fractional shares as a result of the 
Reverse Stock Split received a cash payment in lieu of 
receiving fractional shares. All share and share-related 
information presented for periods prior to the Reverse 
Stock Split have been retrospectively adjusted to reflect the 
decreased number of shares resulting from the Reverse 
Stock Split. The retrospective adjustments resulted in the 
reclassification of $7 million from common stock to addi-
tional paid-in capital in the consolidated balance sheets 
and consolidated statements of stockholders’ equity for 
periods prior to the date of the Reverse Stock Split, as the 
par value was unchanged, but the number of outstanding 
shares was reduced.

NOTE 2:  
BASIS OF PRESENTATION AND 
SUMMARY OF SIGNIFICANT 
ACCOUNTING POLICIES

Basis of Presentation
These consolidated financial statements present the  
consolidated financial position and the results of operations 
of Hilton as of and for the years ended December 31, 2017, 
2016 and 2015 giving effect to the spin-offs, with the com-
bined historical financial results of Park and HGV reflected 
as discontinued operations. Unless otherwise indicated, 
the information in the notes to the consolidated financial 
statements refer only to Hilton’s continuing operations 
and do not include discussion of balances or activity of 
Park or HGV.

PRINCIPLES OF CONSOLIDATION
The consolidated financial statements include the accounts 
of Hilton, our wholly owned subsidiaries and entities in 
which we have a controlling financial interest, including 
variable interest entities (“VIEs”) where we are the primary 
beneficiary. Entities in which we have a controlling financial 
interest generally comprise majority owned real estate 
ownership and management enterprises.

The determination of a controlling financial interest is 
based upon the terms of the governing agreements of the 
respective entities, including the evaluation of rights held 
by other ownership interests. If the entity is considered to 
be a VIE, we determine whether we are the primary benefi-
ciary, and then consolidate those VIEs for which we have 
determined we are the primary beneficiary. If the entity in 
which we hold an interest does not meet the definition of  
a VIE, we evaluate whether we have a controlling financial 
interest through our voting interests in the entity. We con-
solidate entities when we own more than 50 percent of the 
voting shares of a company or otherwise have a controlling 
financial interest.

All material intercompany transactions and balances have 
been eliminated in consolidation. References in these 
financial statements to net income (loss) attributable to 
Hilton stockholders and Hilton stockholders’ equity (deficit) 
do not include noncontrolling interests, which represent 
the outside ownership interests of our consolidated, non-
wholly owned entities and are reported separately.

RECLASSIFICATIONS
Certain amounts in previously issued financial statements 
have been reclassified to conform to the presentation  
following the spin-offs, which includes the reclassification 
of the combined financial position and results of opera-
tions of Park and HGV as discontinued operations as of 
December 31, 2016 and for the years ended December 31, 
2016 and 2015. Additionally, certain line items in the  
consolidated statements of operations have been revised 

2017 ANNUAL REPORT    |    61

 
 
 
to reflect the operating structure of Hilton subsequent  
to the spin-offs. The primary changes to the consolidated 
statements of operations are the disaggregation of man-
agement and franchise fee revenues and the combination 
of certain line items that were individually immaterial.

USE OF ESTIMATES
The preparation of financial statements in conformity  
with United States of America (“U.S.”) generally accepted 
accounting principles (“GAAP”) requires management to 
make estimates and assumptions that affect the amounts 
reported and, accordingly, ultimate results could differ 
from those estimates.

Summary of Significant Accounting Policies
REVENUE RECOGNITION
Revenues are primarily derived from the following sources 
and are generally recognized as services are rendered and 
when collectibility is reasonably assured. Amounts received 
in advance of revenue recognition are deferred as liabilities.

•  Franchise fees represent fees earned in connection 

with the licensing of one of our brands, usually under 
long-term contracts with a hotel owner. We charge  
a monthly franchise royalty fee, generally based on a 
percentage of the hotel’s gross room revenue, and, for 
our full service brands, a percentage of gross food and 
beverage revenues and other revenues, as applicable. 
Additionally, we receive one-time upfront fees upon 
execution of certain franchise contracts, that consist  
of application, initiation and other fees for new hotels 
entering the system, when there is a change in owner-
ship or a contract is extended. We also earn license fees 
from a license agreement with HGV and co-brand credit 
card arrangements for the use of certain Hilton marks 
and intellectual property. We recognize franchise fee 
revenue as the fees are earned, which is when all material 
services or conditions have been performed or satisfied 
by us.

•  Base and other management fees and incentive  

management fees represent fees earned from hotels 
that we manage, usually under long-term contracts with 
the property owner. Management fees usually include a 
base fee, which is generally a percentage of the hotel’s 
gross revenue, and an incentive fee, which is typically 
based on a fixed or variable percentage of hotel operating 
profits and in some cases may be subject to a stated 
return threshold to the owner, normally measured over 
a one-calendar year period. We recognize base fees as 
revenue when earned in accordance with the terms of 
the management agreement. For incentive fees, we 
recognize those amounts that would be due if the con-
tract was terminated at the financial statement date.

•  Owned and leased hotel revenues primarily consist  

of hotel room rentals, revenue from accommodations 
sold in conjunction with other services (e.g., package 
reservations), food and beverage sales and other ancillary 
goods and services (e.g., parking) related to owned, 
leased and consolidated properties owned or leased by 
non-wholly owned entities. Revenues are recognized 
when rooms are occupied or goods and services have 
been delivered or rendered, respectively.

62    |    HILTON

•  Other revenues include revenues generated by the  
incidental support of hotel operations for owned, 
leased, managed and franchised hotels, including  
purchasing operations, and other operating income. 
Purchasing revenues include any amounts received  
for vendor rebate arrangements that we participate  
in as a manager of hotel properties.

•  Other revenues from managed and franchised properties 

represent contractual reimbursements to us by property 
owners for the payroll and related costs for properties 
that we manage where the property employees are legally 
our responsibility, as well as certain other operating costs 
of the managed and franchised properties’ operations, 
marketing expenses and other expenses associated 
with our brands and shared services that are paid from 
fees collected in advance from these properties when 
the costs are incurred. The corresponding expenses are 
presented as other expenses from managed and fran-
chised properties in our consolidated statements of 
operations, resulting in no effect on operating income 
(loss) or net income (loss).

We are required to collect certain taxes and fees from  
customers on behalf of government agencies and remit 
these back to the applicable governmental agencies on  
a periodic basis. We have a legal obligation to act as a  
collection agent. We do not retain these taxes and fees 
and, therefore, they are not included in revenues. We record 
a liability when the amounts are collected and relieve the 
liability when payments are made to the applicable taxing 
authority or other appropriate governmental agency.

DISCONTINUED OPERATIONS
In determining whether a group of assets that is disposed 
(or to be disposed) should be presented as a discontinued 
operation, we analyze whether the group of assets being 
disposed represents a component of the Company; that  
is, whether it had historic operations and cash flows that 
were clearly distinguished, both operationally and for 
financial reporting purposes. In addition, we consider 
whether the disposal represents a strategic shift that has 
or will have a major effect on our operations and financial 
results. The results of discontinued operations, as well as 
any gain or loss on the disposal, if applicable, are aggregated 
and separately presented in our consolidated statements 
of operations, net of income taxes. The historical financial 
position of discontinued operations are aggregated and 
separately presented in our consolidated balance sheets.

CASH AND CASH EQUIVALENTS
Cash and cash equivalents include all highly liquid  
investments with original maturities, when purchased,  
of three months or less.

RESTRICTED CASH AND CASH EQUIVALENTS
Restricted cash and cash equivalents include cash balances 
established as security for certain guarantees, ground rent 
and property tax escrows, insurance and furniture, fixtures 
and equipment replacement reserves required under  
certain lease agreements.

ALLOWANCE FOR DOUBTFUL ACCOUNTS
An allowance for doubtful accounts is provided on accounts 
receivable when losses are probable based on historical 
collection activity and current business conditions.

GOODWILL
Goodwill represents the future economic benefits arising 
from other assets acquired in a business combination that 
are not individually identified and separately recognized. 
We do not amortize goodwill, but rather evaluate goodwill 
for potential impairment on an annual basis or at other times 
during the year if events or circumstances indicate that it 
is more likely than not that the fair value of a reporting unit 
is below the carrying amount.

In connection with the October 24, 2007 transaction whereby 
we became a wholly owned subsidiary of an affiliate of 
Blackstone (the “Merger”), we recorded goodwill representing 
the excess purchase price over the fair value of the other 
identified assets and liabilities. We evaluate goodwill for 
potential impairment by comparing the carrying value of 
our reporting units to their fair value. Our reporting units 
are the same as our operating segments as described in 
Note 19: “Business Segments.” We perform this evaluation 
annually or at an interim date if indicators of impairment 
exist. In any year we may elect to perform a qualitative 
assessment to determine whether it is more likely than  
not that the fair value of a reporting unit is in excess of its 
carrying value. If we cannot determine qualitatively that 
the fair value is in excess of the carrying value, or we decide 
to bypass the qualitative assessment, we perform a quanti-
tative analysis. The quantitative analysis is used to identify 
both the existence of impairment and the amount of the 
impairment loss by comparing the estimated fair value of  
a reporting unit with its carrying value, including goodwill. 
The estimated fair value is based on internal projections of 
expected future cash flows and operating plans, as well as 
market conditions relative to the operations of our report-
ing units. If the estimated fair value of the reporting unit 
exceeds its carrying value, goodwill of the reporting unit is 
not impaired; otherwise, an impairment loss is recognized 
within our consolidated statements of operations in an 
amount equal to that excess, limited to the total amount  
of goodwill allocated to that reporting unit.

BRANDS
We own, lease, manage and franchise hotels under our 
portfolio of brands. There are no legal, regulatory, contractual, 
competitive, economic or other factors that limit the 
useful lives of these brands and, accordingly, the useful 
lives of these brands are considered to be indefinite. As  
of December 31, 2017, our brand portfolio included Hilton 
Hotels & Resorts, Waldorf Astoria Hotels & Resorts, Conrad 
Hotels & Resorts, Canopy by Hilton, Curio—A Collection by 
Hilton, DoubleTree by Hilton, Tapestry Collection by Hilton, 
Embassy Suites by Hilton, Hilton Garden Inn, Hampton  
by Hilton, Tru by Hilton, Homewood Suites by Hilton, 
Home2 Suites by Hilton and our timeshare brand, Hilton 
Grand Vacations.

At the time of the Merger, our brands were assigned a fair 
value based on a common valuation technique known as 
the relief from royalty approach. Canopy by Hilton, Curio— 
A Collection by Hilton, Tapestry Collection by Hilton,  

Tru by Hilton, and Home2 Suites by Hilton were launched 
post-Merger and, as such, they were not assigned fair  
values and we do not have any intangible assets for these 
brands recorded in our consolidated balances sheets. We 
evaluate our brands for impairment on an annual basis or 
at other times during the year if events or circumstances 
indicate that it is more likely than not that the fair value  
of the brand is below the carrying value. If we cannot 
determine qualitatively that the fair value is in excess of 
the carrying value, or we decide to bypass the qualitative 
assessment, we perform a quantitative analysis. If a brand’s 
estimated current fair value is less than its respective  
carrying value, the excess of the carrying value over the 
estimated fair value is recognized in our consolidated 
statements of operations within impairment loss.

INTANGIBLE ASSETS WITH FINITE USEFUL LIVES
We have certain finite lived intangible assets that were  
initially recorded at their fair value at the time of the 
Merger. These intangible assets consist of management 
contracts, franchise contracts, leases, certain proprietary 
technologies and our guest loyalty program, Hilton Honors. 
Additionally, we capitalize direct and incremental manage-
ment and franchise contract acquisition costs, including 
development commissions, as finite lived intangible assets. 
Intangible assets with finite useful lives are amortized using 
the straight-line method over their respective estimated 
useful lives, which are generally as follows: management 
contracts recorded at the Merger (13 to 16 years), manage-
ment contract acquisition costs (20 to 30 years), franchise 
contracts recorded at the Merger (12 to 13 years), franchise 
contract acquisition costs (10 to 20 years), leases (12 to  
35 years), Hilton Honors (16 years) and capitalized software 
development costs (3 years).

We capitalize costs incurred to develop internal-use  
computer software and costs to acquire software licenses. 
Internal and external costs incurred in connection with 
development of upgrades or enhancements that result  
in additional information technology functionality are also 
capitalized. These capitalized costs are amortized on a 
straight-line basis over the estimated useful life of the 
software. These capitalized costs are recorded in other 
intangible assets in our consolidated balance sheets.

We review all finite lived intangible assets for impairment 
when circumstances indicate that their carrying values 
may not be recoverable. If the carrying value of an asset 
group is not recoverable, we recognize an impairment  
loss for the excess carrying value over the fair value in our 
consolidated statements of operations.

PROPERTY AND EQUIPMENT
Property and equipment are recorded at cost. Costs of 
improvements that extend the economic life or improve 
service potential are also capitalized. Capitalized costs are 
depreciated over their estimated useful lives. Costs for 
normal repairs and maintenance are expensed as incurred.

Depreciation is recorded using the straight-line method 
over the assets’ estimated useful lives, which are generally 
as follows: buildings and improvements (8 to 40 years),  
furniture and equipment (3 to 8 years) and computer 
equipment (3 to 5 years). Leasehold improvements are 

2017 ANNUAL REPORT    |    63

 
depreciated over the shorter of the estimated useful life, 
based on the estimates above, or the lease term.

We evaluate the carrying value of our property and  
equipment if there are indicators of potential impairment. 
We perform an analysis to determine the recoverability of 
the asset group carrying value by comparing the expected 
undiscounted future cash flows to the net book value  
of the asset group. If it is determined that the expected 
undiscounted future cash flows are less than the net book 
value of the asset group, the excess of the net book value 
over the estimated fair value is recorded in our consolidated 
statements of operations within impairment loss. Fair value 
is generally estimated using valuation techniques that 
consider the discounted cash flows of the asset group 
using discount and capitalization rates deemed reasonable 
for the type of assets, as well as prevailing market condi-
tions, appraisals, recent similar transactions in the market 
and, if appropriate and available, current estimated net 
sales proceeds from pending offers.

If sufficient information exists to reasonably estimate  
the fair value of a conditional asset retirement obligation, 
including environmental remediation liabilities, we recog-
nize the fair value of the obligation when the obligation is 
incurred, which is generally upon acquisition, construction 
or development or through the normal operation of  
the asset.

HILTON HONORS
Hilton Honors is a guest loyalty and marketing program 
provided to hotels and resort properties. Nearly all of our 
owned, leased, managed and franchised hotels and resort 
properties participate in the Hilton Honors program. Hilton 
Honors members earn points based on their spending at 
our participating properties and through participation in 
affiliated partner programs. When points are earned by 
Hilton Honors members, the property or affiliated partner 
pays Hilton Honors based on an estimated cost per point 
for the estimated cost of award redemptions, as well as the 
costs of operating the program, which include marketing, 
promotion, communication and administrative expenses. 
Hilton Honors member points are accumulated and may 
be redeemed for the right to stay at participating proper-
ties, as well as for other goods and services from third  
parties, including, but not limited to, airlines, car rentals, 
cruises, vacation packages, shopping and dining.

We record a liability for the payments received from  
participating hotels and program partners in an amount 
equal to the estimated cost per point of the future redemp-
tion obligation. We engage outside actuaries to assist in 
determining the fair value of the future award redemption 
obligation using statistical formulas that project future 
point redemptions based on factors that include historical 
experience, an estimate of “breakage” (points that will never 
be redeemed), an estimate of the points that will eventually 
be redeemed and the cost of reimbursing hotels and other 
third parties in respect to other redemption opportunities 
available to members. Revenue is recognized by participating 
hotels and resorts only when points that have been redeemed 
for hotel stay certificates are used by members or their 
designees at the respective properties. Additionally, when 
members of the Hilton Honors loyalty program redeem 

64    |    HILTON

award certificates at our owned and leased hotels,  
we recognize owned and leased hotel revenues in our  
consolidated statements of operations.

FAIR VALUE MEASUREMENTS— 
VALUATION HIERARCHY
Fair value is defined as the price that would be received to 
sell an asset or paid to transfer a liability in an orderly trans-
action between market participants on the measurement 
date (i.e., an exit price). We use the three-level valuation 
hierarchy for classification of fair value measurements.  
The valuation hierarchy is based upon the transparency  
of inputs to the valuation of an asset or liability as of the 
measurement date. Inputs refer broadly to the assumptions 
that market participants would use in pricing an asset or 
liability. Inputs may be observable or unobservable. Observ-
able inputs are inputs that reflect the assumptions market 
participants would use in pricing the asset or liability 
developed based on market data obtained from indepen-
dent sources. Unobservable inputs are inputs that reflect 
our own assumptions about the data market participants 
would use in pricing the asset or liability developed based 
on the best information available in the circumstances. 
The three-tier hierarchy of inputs is summarized below:

•  Level 1—Valuation is based upon quoted prices  
(unadjusted) for identical assets or liabilities in  
active markets.

•  Level 2—Valuation is based upon quoted prices for  

similar assets and liabilities in active markets, or other 
inputs that are observable for the asset or liability, either 
directly or indirectly, for substantially the full term of  
the instrument.

•  Level 3—Valuation is based upon other unobservable 

inputs that are significant to the fair value measurement.

The classification of assets and liabilities within the valuation 
hierarchy is based upon the lowest level of input that is 
significant to the fair value measurement in its entirety. 
Proper classification of fair value measurements within the 
valuation hierarchy is considered each reporting period. 
The use of different market assumptions or estimation 
methods may have a material effect on the estimated fair 
value amounts.

DERIVATIVE INSTRUMENTS
We use derivative instruments as part of our overall strategy 
to manage our exposure to market risks associated with 
fluctuations in interest rates and foreign currency exchange 
rates. We regularly monitor the financial stability and credit 
standing of the counterparties to our derivative instru-
ments. We do not enter into derivative financial instruments 
for trading or speculative purposes.

We record all derivatives at fair value. On the date the 
derivative contract is entered into, we may designate the 
derivative as one of the following: a hedge of a forecasted 
transaction or the variability of cash flows to be paid (“cash 
flow hedge”), a hedge of the fair value of a recognized asset 
or liability (“fair value hedge”) or a hedge of our investment 
in a foreign operation (“net investment hedge”). Changes in 
the fair value of a derivative that is qualified, designated and 
highly effective as a cash flow hedge or net investment 

hedge are recorded in other comprehensive income (loss) 
in the consolidated statements of comprehensive income 
(loss) until they are reclassified into earnings in the same 
period or periods during which the hedged transaction 
affects earnings. Changes in the fair value of a derivative 
that is qualified, designated and highly effective as a fair 
value hedge, along with the gain or loss on the hedged 
asset or liability that is attributable to the hedged risk, are 
recorded in current period earnings. If we do not specifi-
cally designate a derivative as one of the above, changes  
in the fair value of the undesignated derivative instrument 
are reported in current period earnings. Likewise, the  
ineffective portion of designated derivative instruments 
is reported in current period earnings. Cash flows from 
designated derivative financial instruments are classified 
within the same category as the item being hedged in the 
consolidated statements of cash flows, while cash flows 
from undesignated derivative financial instruments are 
included as an investing activity.

If we determine that we qualify for and will designate a 
derivative as a hedging instrument, at the designation date 
we formally document all relationships between hedging 
activities, including the risk management objective and 
strategy for undertaking various hedge transactions. This 
process includes matching all derivatives that are designated 
as cash flow hedges to specific forecasted transactions, 
linking all derivatives designated as fair value hedges to 
specific assets and liabilities in the consolidated balance 
sheets and determining the foreign currency exposure  
of the net investment of the foreign operation for a net 
investment hedge.

On a quarterly basis, we assess the effectiveness of our 
designated hedges in offsetting the variability in the cash 
flows or fair values of the hedged assets or obligations 
using the Hypothetical Derivative Method. This method 
compares the cumulative change in fair value of each 
hedging instrument to the cumulative change in fair value 
of a hypothetical hedging instrument, which has terms 
that identically match the critical terms of the respective 
hedged transactions. Thus, the hypothetical hedging 
instrument is presumed to perfectly offset the hedged 
cash flows. Ineffectiveness results when the cumulative 
change in the fair value of the hedging instrument exceeds 
the cumulative change in the fair value of the hypothetical 
hedging instrument. We discontinue hedge accounting 
prospectively, when the derivative is no longer highly 
effective as a hedge, the underlying hedged transaction  
is no longer probable or the hedging instrument expires,  
is sold, terminated or exercised.

CURRENCY TRANSLATION
The United States dollar (“USD”) is our reporting currency 
and is the functional currency of our consolidated and 
unconsolidated entities operating in the U.S. The functional 
currency for our consolidated and unconsolidated entities 
operating outside of the U.S. is the currency of the primary 
economic environment in which the respective entity 
operates. Assets and liabilities measured in foreign currencies 
are translated into USD at the prevailing exchange rates  
in effect as of the financial statement date and the related 
gains and losses, net of applicable deferred income taxes, 
are reflected in accumulated other comprehensive income 

(loss) in our consolidated balance sheets. Income and 
expense accounts are translated at the average exchange 
rate for the period. Gains and losses from foreign exchange 
rate changes related to transactions denominated in a  
currency other than an entity’s functional currency or 
intercompany receivables and payables denominated in  
a currency other than an entity’s functional currency that 
are not of a long-term investment nature are recognized 
as gain (loss) on foreign currency transactions in our con-
solidated statements of operations. Where certain specific 
evidence indicates intercompany receivables and payables 
will not be settled in the foreseeable future and are of a 
long-term nature, gains and losses from foreign exchange 
rate changes are recognized as other comprehensive income 
(loss) in our consolidated statements of comprehensive 
income (loss).

INSURANCE
We are self-insured for losses up to our third-party insurance 
deductibles for general liability, auto liability and workers’ 
compensation at our owned, leased and managed proper-
ties that participate in our programs. We purchase insurance 
coverage for claim amounts that exceed our deductible 
obligations. In addition, through our captive insurance  
subsidiary, we participate in reinsurance arrangements that 
provide coverage for a certain portion of our deductibles 
and/or acts as a financial intermediary for claim payments 
on our self-insurance program, along with property and 
casualty insurance for certain international hotels that are 
reinsured by other third parties. These obligations and 
reinsurance arrangements can cause timing differences in 
the recognition of assets, liabilities, gains and losses between 
reporting periods, although these amounts ultimately  
offset when the related claims are settled. Our insurance 
reserves are accrued based on our deductibles related to 
the estimated ultimate cost of claims that occurred during 
the covered period, which includes claims incurred but not 
reported, for which we will be responsible. These estimates 
are prepared with the assistance of outside actuaries and 
consultants. The ultimate cost of claims for a covered 
period may differ from our original estimates.

SHARE-BASED COMPENSATION
As part of our 2013 and 2017 Omnibus Incentive Plans, we 
award time-vesting restricted stock units and restricted 
stock (“RSUs”), nonqualified stock options (“options”) and 
performance-vesting restricted stock units and restricted 
stock (collectively, “performance shares”) to our eligible 
employees and deferred share units (“DSUs”) to members 
of our board of directors.

•  RSUs generally vest in equal annual installments over 

two or three years from the date of grant. Vested RSUs 
generally will be settled for the Company’s common 
stock, with the exception of certain awards that will be 
settled in cash. The grant date fair value is equal to the 
closing stock price on the grant date.

•  Options vest over three years in equal annual installments 
from the grant date and terminate 10 years from the date 
of grant or earlier if the individual’s service terminates 
under certain circumstances. The exercise price is equal 
to the closing price of the Company’s common stock on 

2017 ANNUAL REPORT    |    65

 
the date of grant. The grant date fair value is estimated 
using the Black-Scholes-Merton option-pricing model.

•  Performance shares are settled at the end of a three-

year performance period with 50 percent of the shares 
subject to achievement based on a measure of the 
Company’s Adjusted earnings before interest expense, 
a provision for income taxes and depreciation and 
amortization (“EBITDA”) compound annual growth rate 
(“CAGR”) (“EBITDA CAGR”) and the other 50 percent  
of the shares subject to achievement based on the 
Company’s free cash flow (“FCF”) per share CAGR (“FCF 
CAGR”). The total number of performance shares that 
vest related to each performance measure is based on 
an achievement factor that, in both cases, ranges from 
a zero to a 200 percent payout. The grant date fair value 
for these awards is equal to the closing stock price on 
the grant date.

•  DSUs are issued to our independent directors and are 

fully vested and non-forfeitable on the grant date. DSUs 
are settled for shares of the Company’s common stock, 
which are deliverable upon the earlier of termination of 
the individual’s service on our board of directors or a 
change in control. The grant date fair value is equal to 
the closing stock price on the grant date.

We recognize these share-based payment transactions 
when services from the employees are received and  
recognize either a corresponding increase in additional 
paid-in capital or accounts payable, accrued expenses and 
other in our consolidated balance sheets, depending on 
whether the instruments granted satisfy the equity or  
liability classification criteria. The measurement objective 
for these equity awards is the estimated fair value at the 
grant date of the equity instruments that we are obligated 
to issue when employees have rendered the requisite  
service and satisfied any other conditions necessary to 
earn the right to benefit from the instruments. The com-
pensation expense for an award classified as an equity 
instrument is recognized ratably over the requisite service 
period. The requisite service period is the period during 
which an employee is required to provide service in exchange 
for an award. Liability awards are measured based on the 
award’s fair value and the fair value is remeasured at each 
reporting date until the date of settlement. Compensation 
expense for each period until settlement is based on the 
change (or a portion of the change, depending on the  
percentage of the requisite service that has been rendered 
at the reporting date) in the fair value of the instrument for 
each reporting period. Compensation expense for awards 
with performance conditions is recognized over the requi-
site service period if it is probable that the performance 
condition will be satisfied. If such performance conditions 
are not considered probable until they occur, no compen-
sation expense for these awards is recognized.

INCOME TAXES
We account for income taxes using the asset and liability 
method. The objectives of accounting for income taxes are 
to recognize the amount of taxes payable or refundable for 
the current year and to recognize the deferred tax assets 
and liabilities that relate to tax consequences in future years, 
which result from differences between the respective tax 
basis of assets and liabilities and their financial reporting 

66    |    HILTON

amounts and tax attribute carryforwards. Deferred tax 
assets and liabilities are measured using enacted tax rates 
in effect for the year in which the respective temporary  
differences or operating loss or tax credit carryforwards 
are expected to be recovered or settled. The realization of 
deferred tax assets and tax loss and tax credit carryforwards 
is contingent upon the generation of future taxable income 
and other restrictions that may exist under the tax laws of 
the jurisdiction in which a deferred tax asset exists. Valuation 
allowances are provided to reduce such deferred tax assets 
to amounts more likely than not to be ultimately realized.

On December 22, 2017, H.R.1, known as the Tax Cuts and 
Jobs Act of 2017 (the “TCJ Act”) was signed into law and 
includes widespread changes to the Internal Revenue Code 
including, among other items, a reduction to the federal 
corporate tax rate to 21 percent, a one-time transition 
tax on earnings of certain foreign subsidiaries that were 
previously deferred and the creation of new taxes on certain 
foreign earnings. As of December 31, 2017, we had not 
completed our accounting for the tax effects of enactment 
of the TCJ Act; however, where possible, we made a reason-
able estimate of the effects on our existing deferred tax 
balances and the one-time transition tax. In other cases, 
we were not able to make a reasonable estimate and con-
tinued to account for those items based on the provisions 
of the tax laws that were in effect immediately prior to 
enactment. We will update our estimates and finalize our 
measurement of the result of the TCJ Act over a one-year 
measurement period, to be completed in or before 
December 2018.

We use a prescribed recognition threshold for the financial 
statement recognition and measurement of a tax position 
taken in a tax return. For all income tax positions, we first 
determine whether it is “more-likely-than-not” that a tax 
position will be sustained upon examination, including  
resolution of any related appeals or litigation processes, 
based on the technical merits of the position. If it is deter-
mined that a position meets the more-likely-than-not  
recognition threshold, the benefit recognized in the  
financial statements is measured as the largest amount 
of benefit that is greater than 50 percent likely of being 
realized upon settlement.

Recently Issued Accounting 
Pronouncements
ADOPTED ACCOUNTING STANDARDS
In January 2017, the Financial Accounting Standards Board 
(“FASB”) issued Accounting Standards Update (“ASU”)  
No. 2017-04 (“ASU 2017-04”), Intangibles—Goodwill and 
Other (Topic 350): Simplifying the Test for Goodwill Impair-
ment. This ASU simplifies the subsequent measurement of 
goodwill by removing Step 2 from the goodwill impairment 
test. We elected, as permitted by the standard, to early 
adopt ASU 2017-04 on a prospective basis as of January 1, 
2017. The adoption did not have a material effect on our 
consolidated financial statements.

In March 2016, the FASB issued ASU No. 2016-09 (“ASU 
2016-09”), Compensation—Stock Compensation (Topic 718): 
Improvements to Employee Share-Based Payment 
Accounting. This ASU is intended to simplify several aspects 
of the accounting for share-based payment transactions, 

including the accounting for income taxes, forfeitures and 
statutory withholding requirements, as well as to clarify the 
classification in the statement of cash flows. We adopted 
ASU 2016-09 as of January 1, 2017. One of the provisions  
of this ASU requires entities to make an accounting policy 
election with respect to forfeitures of share-based pay-
ment awards, and we elected to account for forfeitures  
as they occur and adopted this provision of ASU 2016-09 
using a modified retrospective approach by recording a 
cumulative-effect adjustment to equity as of January 1, 2017 
of approximately $1 million. Additionally, we have applied 
the provisions of this ASU on a retrospective basis in our 
consolidated statements of cash flows, which includes  
presenting: (i) excess tax benefits as an operating activity, 
which were previously presented as a financing activity; 
and (ii) cash payments to tax authorities for employee 
taxes when shares are withheld to meet statutory with-
holding requirements as a financing activity, which were 
previously presented as an operating activity.

ACCOUNTING STANDARDS NOT YET ADOPTED
In February 2016, the FASB issued ASU No. 2016-02 (“ASU 
2016-02”), Leases (Topic 842), which supersedes existing 
guidance on accounting for leases in Leases (Topic 840) 
and generally requires all leases, including operating leases, 
to be recognized in the statement of financial position as 
right-of-use assets and lease liabilities by lessees. The pro-
visions of ASU 2016-02 are to be applied using a modified 
retrospective approach and are effective for reporting 
periods beginning after December 15, 2018; early adoption 
is permitted. We intend to adopt the standard on January 1, 
2019 and apply the package of practical expedients avail-
able to us upon adoption. We are continuing to evaluate 
the effect that this ASU will have on our consolidated 
financial statements, but we expect this ASU to have a 
material effect on our consolidated balance sheet.

In May 2014, the FASB issued ASU No. 2014-09 (“ASU 2014-09”), 
Revenue from Contracts with Customers (Topic 606). This 
ASU supersedes the revenue recognition requirements in 
Revenue Recognition (Topic 605) and requires entities to 
recognize revenue when a customer obtains control of 
promised goods or services and in an amount that reflects 
the consideration the entity expects to receive in exchange 
for those goods or services. Subsequent to ASU 2014-09, 
the FASB issued several related ASUs to clarify the applica-
tion of the new revenue recognition standard, collectively 
referred to herein as ASU 2014-09. ASU 2014-09 permits 
two transition approaches: full retrospective and modified 
retrospective. We will adopt ASU 2014-09 on January 1, 
2018 using the full retrospective approach. In preparation 
for adoption, we have implemented internal controls and 
key system functionality to enable the preparation of the 
necessary financial information and have reached conclu-
sions on key accounting assessments.

The primary anticipated effects of the provisions of ASU 
2014-09 on revenues for the year ended December 31, 2017 
are as follows:

•  Application, initiation and other fees, charged when  

(i) new hotels enter our system; (ii) there is a change of 
ownership; or (iii) contracts are extended, will be recog-
nized over the term of the franchise contract, rather 

than upon execution of the contract. This change is 
expected to reduce franchise fees by $56 million.

•  Certain contract acquisition costs related to our  

management and franchise contracts will be recognized 
over the term of the contracts as a reduction to revenue, 
instead of as amortization expense. This change is 
expected to reduce franchise fees and base and other 
management fees by $5 million and $9 million, respec-
tively, which will accordingly reduce depreciation and 
amortization by $14 million, with no effect on the 
Company’s net income (loss).

•  Incentive management fees will be recognized to the 
extent that it is probable that a significant reversal will 
not occur as a result of future hotel profits or cash flows, 
as opposed to recognizing amounts that would be due 
if the management contract was terminated at the end 
of the reporting period. This change will not affect the 
Company’s net income (loss) for any full year period.

•  Revenue related to our Hilton Honors guest loyalty  
program will be recognized upon point redemption, 
net of any reward reimbursement paid to a third party, 
as opposed to recognized on a gross basis at the time 
points are issued in conjunction with the accrual of  
the expected future cost of the reward reimbursement. 
Additionally, since we are also the sponsor of the loyalty 
program, points issued at owned and leased hotels will 
be accounted for as a reduction of revenue from owned 
and leased hotels, as opposed to expenses of owned 
and leased hotels. These changes are expected to 
reduce total revenues by $1,009 million, with a corre-
sponding reduction to total expenses of $818 million, 
primarily reducing other revenues and expenses from 
managed and franchised properties and an expected 
offsetting reduction of revenues and expenses from 
owned and leased hotels of $18 million.

•  Reimbursable fees related to our management and 

franchise contracts will be recognized as they are billed, 
as opposed to when we incur the related expenses. This 
change is expected to increase other revenues from 
managed and franchised properties by $73 million, but 
could increase or reduce these revenues in other periods.

Revenue recognition related to our accounting for ongoing 
royalty and management fee revenues, direct reimbursable 
fees from our management and franchise contracts and 
hotel guest transactions at our owned and leased hotels 
will otherwise remain substantially unchanged.

NOTE 3:  
DISCONTINUED OPERATIONS

On January 3, 2017, we completed the spin-offs of Park and 
HGV via a pro rata distribution to each of Hilton’s stock-
holders of record, as of close of business on December 15, 
2016, of 100 percent of the outstanding common stock of 
each of Park and HGV (the “Distribution”). Each Hilton 
stockholder received one share of Park common stock for 
every five shares of Hilton common stock and one share of 
HGV common stock for every ten shares of Hilton common 
stock. Following the spin-offs, Hilton did not retain any 

2017 ANNUAL REPORT    |    67

 
ownership interest in Park or HGV. Both Park and HGV 
have their common stock listed on the New York Stock 
Exchange under the symbols “PK” and “HGV,” respectively.

In connection with the spin-offs, on January 2, 2017, Hilton 
entered into several agreements with Park and HGV  
that govern Hilton’s relationship with them following the 
Distribution, including: (i) a Distribution Agreement; (ii) an 
Employee Matters Agreement; (iii) a Tax Matters Agree-
ment; (iv) a Transition Services Agreement (“TSA”); (v)  
a License Agreement with HGV; (vi) a Tax Stockholders 
Agreement; and (vii) management and franchise contracts 
with Park.

Under the TSA with Park and HGV, Hilton or one of its  
affiliates provides Park and HGV certain services for a 
period of up to two years from the date of the TSA to facili-
tate an orderly transition following the Distribution. The 
services that Hilton agreed to provide under the TSA include: 
finance; information technology; human resources and 
compensation; facilities; legal and compliance; and other 
services. The entity providing the services is compensated 
for any such services at agreed amounts as set forth in 
the TSA.

The License Agreement with HGV granted HGV the  
exclusive right, for an initial term of 100 years, to use certain 
Hilton marks and intellectual property in its timeshare busi-
ness, subject to the terms and conditions of the agreement. 
HGV pays a royalty fee of five percent of gross revenues,  
as defined in the agreement, to Hilton quarterly in arrears, 
as well as specified additional fees and reimbursements. 
Additionally, during the term of the License Agreement, 
HGV will participate in Hilton’s guest loyalty program, 
Hilton Honors.

Under the management and franchise contracts with Park, 
Park pays agreed upon fees for various services that Hilton 
provides to support the operations of their hotels, as well 
as royalty fees for the licensing of Hilton’s hotel brands. The 
terms of the management contracts generally include a 
base management fee, calculated as three percent of gross 
hotel revenues or receipts, and an incentive management 
fee, calculated as six percent of a specified measure of 
hotel earnings as determined in accordance with the appli-
cable management contract. Additionally, payroll and 
related costs, certain other operating costs, marketing 
expenses and other expenses associated with Hilton’s 
brands and shared services are directly reimbursed to 
Hilton by Park pursuant to the terms of the management 
and franchise contracts.

Financial Information
During the year ended December 31, 2017, we recognized 
$157 million of management and franchise fees and  
$1,197 million of other revenues from managed and fran-
chised properties under our management and franchise 
contracts with Park. We also recognized $87 million of 
franchise fees under our License Agreement with HGV.

Prior to the spin-offs, the results of Park were reported  
in our ownership segment and the results of HGV were 
reported in our timeshare segment. Following the spin-offs, 

68    |    HILTON

we do not report a timeshare segment, as we no longer 
have timeshare operations.

The following table presents the assets and liabilities of 
Park and HGV that were included in discontinued opera-
tions in our consolidated balance sheet:

December 31, 

(in millions)

ASSETS

  Current Assets:

  Cash and cash equivalents   

  $ 

  Restricted cash and cash equivalents 

  Accounts receivable, net 

  Prepaid expenses 

Inventories 

  Current portion of financing receivables, net 

  Other   

  Total current assets of  discontinued  

  operations  (variable interest  
  entities—$92) 

Intangibles and Other Assets:

  Goodwill 

  Management and franchise contracts, net   

  Other intangible assets, net  

  Property and equipment, net 

  Deferred income tax assets  

  Financing receivables, net 

Investments in affiliates 

  Other   

2016

341

160

250

48

527

136

16

  1,478

604

56

60

  8,589

35

895

81

27

  Total intangibles and other assets  

  of discontinued operations 

(variable interest entities—$405)   

 10,347

TOTAL ASSETS OF  
  DISCONTINUED OPERATIONS 

  $ 11,825

LIABILITIES

Current Liabilities:

  Accounts payable, accrued  

  expenses and other 

  Current maturities of long-term debt 

  Current maturities of timeshare debt 

Income taxes payable 

  Total current liabilities of  

  discontinued operations (variable  

interest entities—$81) 

  Long-term debt 

  Timeshare debt 

  Deferred revenues 

  Deferred income tax liabilities  

  Other  

TOTAL LIABILITIES OF  
  DISCONTINUED OPERATIONS  
(variable interest entities—$506) 

  $ 

632

65

73

4

774

  3,437

621

22

  2,797

17

  $  7,668

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The following table presents the results of operations of 
Park and HGV that were included in discontinued opera-
tions in our consolidated statements of operations:

NOTE 4:  
DISPOSALS

Year Ended December 31,  

2016 

2015

(in millions)

Total revenues from  
  discontinued operations 

Expenses

$ 4,281 

$ 4,139

  Owned and leased hotels   

  Timeshare 

  Depreciation and amortization 

  Other 

 1,805 

  948 

  322 

  298 

  Total expenses from  

  discontinued operations 

 3,373 

  Gain on sales of assets, net 

1 

 1,754

  897

  307

  153

 3,111

  143

Operating income from  
  discontinued operations 

  Non-operating loss, net 

Income from discontinued operations  
  before income taxes 

Income tax expense 

  909 

 1,171

  (210) 

  (208)

  699 

  963

  (327) 

  (428)

Income from discontinued operations,  
  net of taxes 

  372 

  535

Income from discontinued operations  
  attributable to noncontrolling  

interests, net of taxes 

(6) 

(7)

Income from discontinued operations  
  attributable to  Hilton stockholders,  
  net of taxes 

$  366 

$  528

The following table presents selected financial information 
of Park and HGV that was included in our consolidated 
statements of cash flows:

Year Ended December 31,  

2016 

2015

(in millions)

Non-cash items included in net income:

  Depreciation and amortization 

$ 322  $  307

  Gain on sales of assets, net 

(1) 

(143)

Investing activities:

  Capital expenditures for property  

  and equipment 

  Acquisitions, net of cash acquired 

  Proceeds from asset dispositions 

$ (255)  $ 

(243)

  — 

  — 

 (1,402)

 1,866

Hilton Sydney
In July 2015, we completed the sale of the Hilton Sydney for 
a purchase price of 442 million Australian dollars (equivalent 
to $340 million as of the closing date of the sale). As a result 
of the sale, we recognized a pre-tax gain of $163 million 
included in gain on sales of assets, net in our consolidated 
statement of operations for the year ended December 31, 
2015. The pre-tax gain was net of transaction costs, a good-
will reduction of $36 million and a reclassification of a 
currency translation adjustment of $25 million from accu-
mulated other comprehensive loss into earnings concurrent 
with the disposition. The goodwill reduction was due to our 
consideration of the Hilton Sydney property as a business 
within our ownership segment; therefore, we reduced the 
carrying value of our goodwill by the amount representing 
the fair value of the business disposed relative to the fair 
value of the portion of our ownership reporting unit 
goodwill that was retained.

NOTE 5:  
CONSOLIDATED VARIABLE 
INTEREST ENTITIES

As of December 31, 2017 and 2016, we consolidated three 
VIEs: two entities that lease hotel properties and one  
management company. We are the primary beneficiaries 
of these consolidated VIEs as we have the power to direct 
the activities that most significantly affect their economic 
performance. Additionally, we have the obligation to absorb 
their losses and the right to receive benefits that could be 
significant to them. The assets of our consolidated VIEs 
are only available to settle the obligations of the respective 
entities. Our consolidated balance sheets included the 
assets and liabilities of these entities, which primarily  
comprised the following:

December 31, 

(in millions)

2017 

2016

Cash and cash equivalents 

$  73 

$  57

Accounts receivable, net 

Property and equipment, net 

Deferred income tax assets 

Other non-current assets 

Accounts payable, accrued  
  expenses and other 

Long-term debt(1) 

  16 

  57 

  56 

  57 

  43 

 212 

  14

  52

  58

  53

  33

 212

(1) 

Includes capital lease obligations of $191 million as of 
December 31, 2017 and 2016.

2017 ANNUAL REPORT    |    69

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
During the years ended December 31, 2017, 2016 and 2015 
we did not provide any financial or other support to any 
VIEs that we were not previously contractually required  
to provide, nor do we intend to provide such support in  
the future.

In December 2016, one of our VIEs that we previously  
consolidated sold the hotel asset that it owned. As a result 
of the sale, we deconsolidated the VIE, as we no longer had 
the power to direct the activities that most significantly 
affected its performance. Our retained interest in the 
entity was accounted for as an equity investment and was 

included in other non-current assets in our consolidated 
balance sheet as of December 31, 2016. In July 2017, we 
received a distribution in complete liquidation of our 
remaining interest in the entity.

In June 2015, one of our consolidated VIEs modified the 
terms of its capital lease, resulting in a reduction in long-
term debt of $24 million. Since the capital lease asset was 
previously fully impaired, this amount was recognized as  
a gain in other non-operating income, net in our consoli-
dated statement of operations during the year ended 
December 31, 2015.

NOTE 6:  GOODWILL AND INTANGIBLE ASSETS

GOODWILL
Our goodwill balances, by reporting unit, were as follows:

(in millions)

Balance as of December 31, 2015 

Foreign currency translation 

Balance as of December 31, 2016 

Spin-off of Park 

Foreign currency translation 

Balance as of December 31, 2017 

Ownership (1) 

  Management and Franchise (2) 

Total

$ 193 

(9) 

 184 

 (91) 

  11 

$ 104 

$ 5,087 

(53) 

 5,034 

  — 

52 

$ 5,086 

$ 5,280

(62)

 5,218

(91)

63

$ 5,190

(1)  The balances as of December 31, 2016 and 2015 exclude goodwill of $2,707 million and $2,710 million, respectively, and accumulated 

impairment losses of $2,103 million that were attributable to Park and included in non-current assets of discontinued operations in our 
consolidated balance sheets. Amounts for the ownership reporting unit include the following gross carrying values and accumulated 
impairment losses for the periods presented:

Gross 
Carrying Value 

Accumulated 
Impairment Losses  

Net Carrying 
Value

(in millions)

Balance as of December 31, 2015 

Foreign currency translation 

Balance as of December 31, 2016 

Spin-off of Park 

Foreign currency translation 

Balance as of December 31, 2017 

$  865 

(9) 

 856 

 (423) 

  11 

$  444 

$ (672) 

  — 

 (672) 

 332 

  — 

$ (340) 

$ 193

  (9)

 184

 (91)

  11

$ 104

(2)  There were no accumulated impairment losses for the management and franchise reporting unit as of December 31, 2017, 2016 and 2015.

70    |    HILTON

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Intangible Assets
Changes to our brands intangible assets from December 31, 2016 to December 31, 2017 were due to foreign currency translations.

Amortizing intangible assets were as follows:

December 31, 2017 

(in millions)

Management and franchise contracts:

  Management and franchise contracts recorded at Merger(1) 

  Contract acquisition costs and other 

Other amortizing intangible assets:

  Leases(1)  

  Capitalized software 

  Hilton Honors(1) 

  Other 

December 31, 2016 

(in millions)

Management and franchise contracts:

  Management and franchise contracts recorded at Merger(1) 

  Contract acquisition costs and other 

Other amortizing intangible assets:

  Leases(1)  

  Capitalized software 

  Hilton Honors(1) 

  Other 

Gross 
Carrying Value 

Accumulated 
Amortization 

Net Carrying 
Value

$ 2,242 

  457 

$ 2,699 

$  301 

  585 

  341 

38 

$ 1,265 

$ (1,715) 

(75) 

$ (1,790) 

$ 

(153) 

(428) 

(217) 

(34) 

$ 

(832) 

$ 527

 382

$ 909

$ 148

 157

 124

  4

$ 433

Gross 
Carrying Value 

Accumulated 
Amortization 

Net Carrying 
Value

$ 2,221 

  343 

$ 2,564 

$  276 

  510 

  335 

37 

$ 1,158 

$ (1,534) 

(67) 

$ (1,601) 

$  (126) 

  (362) 

  (192) 

(31) 

$  (711) 

$ 687

 276

$ 963

$ 150

 148

 143

  6

$ 447

(1)  Represents intangible assets that were initially recorded at their fair value as part of the Merger.

Amortization expense on our amortizing intangible assets was $288 million, $312 million and $325 million for the years 
ended December 31, 2017, 2016 and 2015, respectively, including $67 million, $87 million and $87 million, respectively,  
of amortization expense on our capitalized software.

2017 ANNUAL REPORT    |    71

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We estimated future amortization expense on our  
amortizing intangible assets as of December 31, 2017  
to be as follows:

Year 

2018 

2019 

2020 

2021 

2022 

Thereafter 

 (in millions) 

$  286

  274

  223

  87

  75

  397

$ 1,342

NOTE 7:  
PROPERTY AND EQUIPMENT

Property and equipment were as follows:

December 31,  

(in millions)

Land 

Buildings and leasehold improvements 

Furniture and equipment 

Construction-in-progress 

Accumulated depreciation 

2017 

2016

$  12 

$  12

 428 

 346 

  17 

 803 

 384

 357

  14

 767

 (450) 

 (426)

$ 353 

$ 341

As of December 31, 2017 and 2016, property and equipment 
included approximately $90 million and $122 million, 
respectively, of capital lease assets primarily consisting of 
buildings and leasehold improvements, net of $90 million 
and $74 million, respectively, of accumulated depreciation.

Depreciation expense on property and equipment was  
$59 million, $52 million and $60 million during the years 
ended December 31, 2017, 2016 and 2015, respectively.

72    |    HILTON

NOTE 8:  
ACCOUNTS PAYABLE, ACCRUED 
EXPENSES AND OTHER

Accounts payable, accrued expenses and other were as 
follows:

December 31,  

(in millions)

Accrued employee compensation  
  and benefits 

Accounts payable 

Liability for guest loyalty  
  program, current 

Insurance reserves, current 

Other accrued expenses 

2017 

2016

$  502 

$  438

  282 

  314

  622 

  264 

  480 

  543

  122

  404

$ 2,150 

$ 1,821

Other accrued expenses consist of deferred revenues, 
deposit liabilities related to hotel operations, taxes, rent, 
interest and other accrued balances.

NOTE 9:  
DEBT

Long-term Debt
Long-term debt balances, including obligations for capital 
leases, and associated interest rates as of December 31, 
2017 were as follows:

December 31,  

(in millions)

2017 

2016

Senior notes due 2021 

$  — 

$ 1,500

Senior notes with a rate  of 4.250%  
  due 2024 

Senior notes with a rate  of 4.625%  
  due 2025 

Senior notes with a rate  of 4.875%  
  due 2027 

Senior secured term loan facility  
  due 2020 

Senior secured term loan facility  
  with a rate of 3.55%, due 2023  

Capital lease obligations with an  
  average rate of 6.33%, due 2021  

to 2030   

Other debt with an average rate  
  of 2.65%, due 2018 to 2026 

 1,000 

 1,000

  900 

  —

  600 

  —

  — 

  750

 3,929 

 3,209

  233 

  227

21 

20

 6,683 

 6,706

Less: unamortized deferred financing  
  costs and discount 

(81) 

(90)

Less: current maturities of  

long-term debt(1) 

(46) 

(33)

$ 6,556 

$ 6,583

(1)  Net of unamortized deferred financing costs and discount 

attributable to current maturities of long-term debt.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Senior Notes
In March 2017, we issued $900 million aggregate principal 
amount of 4.625% Senior Notes due 2025 (the “2025 Senior 
Notes”) and $600 million aggregate principal amount of 
4.875% Senior Notes due 2027 (the “2027 Senior Notes”), 
and incurred $21 million of debt issuance costs. Interest  
on the 2025 Senior Notes and the 2027 Senior Notes is 
payable semi-annually in arrears on April 1 and October 1  
of each year, beginning from October 2017. We used the 
net proceeds of the 2025 Senior Notes and the 2027 Senior 
Notes, along with available cash, to redeem in full our  
$1.5 billion 5.625% Senior Notes due 2021 (the “2021 Senior 
Notes”), plus accrued and unpaid interest. In connection 
with the repayment, we paid a redemption premium of  
$42 million and accelerated the recognition of $18 million 
of unamortized debt issuance costs, which were included 
in loss on debt extinguishment in our consolidated state-
ment of operations for the year ended December 31, 2017.

In August 2016, Hilton issued $1.0 billion aggregate principal 
amount of 4.25% Senior Notes due 2024 (the “2024 Senior 
Notes”) and incurred $20 million of debt issuance costs. 
Interest on the 2024 Senior Notes is payable semi-annually 
in arrears on March 1 and September 1 of each year, begin-
ning from March 2017.

The 2024 Senior Notes, 2025 Senior Notes and 2027 Senior 
Notes are guaranteed on a senior unsecured basis by Hilton 
and certain of its wholly owned subsidiaries. See Note 23: 
“Condensed Consolidating Guarantor Financial Information” 
for additional details.

Senior Secured Credit Facilities
Our senior secured credit facility consists of a $1.0 billion 
senior secured revolving credit facility (the “Revolving 
Credit Facility”) and a senior secured term loan facility (the 
“Term Loans”). The obligations of our senior secured credit 
facility are unconditionally and irrevocably guaranteed by 
Hilton and substantially all of our direct or indirect wholly 
owned domestic subsidiaries.

In November 2016, we amended the Revolving Credit Facility 
to extend the maturity to November 2021 and incurred  
$5 million of debt issuance costs. As of December 31, 2017, 
we had $41 million of letters of credit outstanding under 
our Revolving Credit Facility and a borrowing capacity of 
$959 million. We are required to pay a commitment fee of 
0.125 percent per annum under the Revolving Credit Facility 
in respect of the unused commitments thereunder.

In August 2016, we amended the Term Loans pursuant  
to which $3,225 million of outstanding Term Loans were 
converted into a new tranche of Term Loans due October 
2023 with an interest rate of LIBOR plus 250 basis points.  
In connection with this modification, we recognized an  
$8 million discount as a reduction to long-term debt in our 
consolidated balance sheet and $4 million of other debt 
issuance costs included in other non-operating income, 
net in our consolidated statement of operations for the 
year ended December 31, 2016.

In March 2017, we amended the Term Loans again pursuant 
to which the remaining $750 million of outstanding Term 
Loans due in 2020 were extended, aligning their maturity 
with the tranche of Term Loans due 2023. Additionally, 
concurrent with the extension, the entire balance of the 
Term Loans was repriced with an interest rate of LIBOR 
plus 200 basis points. In connection with the refinancing 
and modification of the Term Loans, we incurred $3 million 
of debt issuance costs, which were included in other 
non-operating income, net in our consolidated statement 
of operations for the year ended December 31, 2017.

Debt Maturities
The contractual maturities of our long-term debt as of 
December 31, 2017, were as follows:

Year 

2018 

2019 

2020 

2021 

2022 

Thereafter 

 (in millions) 

$  54

  55

  57

  58

  58

 6,401

$ 6,683

NOTE 10:  
OTHER LIABILITIES

Other long-term liabilities were as follows:

December 31,  

(in millions)

Program surplus 

Pension obligations 

Other long-term tax liabilities 

Deferred employee compensation  
  and benefits 

Insurance reserves 

Other 

2017 

2016

$ 549 

$ 446

 165 

 397 

 117 

 162 

  80 

 215

 480

 113

 131

 107

$ 1,470 

$ 1,492

Program surplus represents obligations to operate our 
marketing, sales and brand programs on behalf of our 
hotel owners. Our obligations related to the insurance 
claims are expected to be satisfied, on average, over the 
next three years.

2017 ANNUAL REPORT    |    73

 
 
 
 
 
 
 
NOTE 11:   DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

Cash Flow Hedges
In May 2017, we began hedging foreign exchange-based cash flow variability in certain of our foreign currency denominated 
management and franchise fees using forward contracts (the “Fee Forward Contracts”), and elected to designate these Fee 
Forward Contracts as cash flow hedges for accounting purposes. As of December 31, 2017, the Fee Forward Contracts had 
an aggregate notional amount of $31 million and maturities of 24 months or less.

In March 2017, we entered into two interest rate swap agreements with notional amounts of $1.6 billion and $750 million, 
which swap one-month LIBOR on the Term Loans to fixed rates of 1.98 percent and 2.02 percent, respectively, and expire in 
March 2022. We elected to designate these interest rate swaps as cash flow hedges for accounting purposes.

Non-designated Hedges
As of December 31, 2017, we held short-term forward contracts with an aggregate notional amount of $353 million to offset 
exposure to fluctuations in certain of our foreign currency denominated cash balances. We elected not to designate these 
forward contracts as hedging instruments. Depending on the fair value of each contract, we classify it as an asset or liability.

In August and September 2016, we dedesignated four interest rate swaps (the “2013 Interest Rate Swaps”) that were previously 
designated as cash flow hedges as they no longer met the criteria for hedge accounting. These interest rate swaps, which 
had an aggregate notional amount of $1.45 billion and swapped three-month LIBOR on the Term Loans to a fixed rate of  
1.87 percent, were settled in March 2017.

Fair Value of Derivative Instruments
We measure our derivative instruments at fair value, which is estimated using a discounted cash flow analysis, and we  
consider the inputs used to measure the fair value as Level 2 within the fair value hierarchy. The discounted cash flow analysis 
reflects the contractual terms of the derivatives, including the period to maturity, and uses observable market-based inputs 
of similar instruments, including interest rate curves and spot and forward rates, as applicable, as well as option volatility. 
The fair values of our derivative instruments in our consolidated balance sheets were as follows:

December 31, 

(in millions)

Cash Flow Hedges:

Interest rate swaps 

  Forward contracts 

Non-designated Hedges:
Interest rate swaps 

  Forward contracts 

  Forward contracts 

Balance Sheet Classification 

2017 

2016

Other non-current assets 

Accounts payable, accrued expenses and other 

Other liabilities 

Other current assets 

Accounts payable, accrued expenses and other 

$  11 

  1 

 N/A 
  4 
  1 

 N/A
 N/A

$  12

  3
  4

Earnings Effect of Derivative Instruments
The gains and losses recognized in our consolidated statements of operations and consolidated statements of comprehensive 
income (loss) before any effect for income taxes were as follows:

Year Ended December 31, 

Classification of Gain (Loss) Recognized 

2017 

2016 

2015

(in millions)

Cash Flow Hedges(1)(2):

Interest rate swaps 

  Forward contracts 

Non-designated Hedges:
Interest rate swaps 

Interest rate swaps(3) 

  Forward contracts 

Other comprehensive income (loss) 

Other comprehensive income (loss) 

$ 11 
  (1) 

$ 

(7) 

 N/A 

$  (11)

 N/A

Other non-operating income, net 

Interest expense 

Gain (loss) on foreign currency transactions 

  2 
 (10) 

 12 

  4 
(4) 

  7 

 N/A

 N/A

  11

(1)  There were no amounts recognized in earnings related to hedge ineffectiveness or amounts excluded from hedge effectiveness testing 

during the years ended December 31, 2017, 2016 and 2015.

(2)  The earnings effect of the Fee Forward Contracts on fee revenues for the year ended December 31, 2017 was less than $1 million.

(3)  These amounts are related to the dedesignation of the 2013 Interest Rate Swaps as cash flow hedges and were reclassified from  

accumulated other comprehensive loss as the underlying transactions occurred.

74    |    HILTON

 
 
 
 
 
 
 
 
 
 
NOTE 12:  FAIR VALUE MEASUREMENTS

We did not elect the fair value measurement option for any of our financial assets or liabilities. The fair values of certain 
financial instruments and the hierarchy level we used to estimate the fair values are shown below (see Note 11: “Derivative 
Instruments and Hedging Activities” for the fair value information of our derivatives and Note 15: “Employee Benefit Plans” 
for fair value information of our pension assets):

December 31, 2017 

(in millions)

Assets:

  Cash equivalents 

  Restricted cash equivalents 

Liabilities:

  Long-term debt(1) 

December 31, 2016 

(in millions)

Assets:

  Cash equivalents 

  Restricted cash equivalents 

Liabilities:

  Long-term debt(1) 

Carrying Value 

Level 1 

Level 2 

Level 3

Hierarchy Level

$  284 

12 

$  — 

  — 

$ 284 

  12 

$  —

  —

 6,348 

 2,575 

  — 

 3,954

Carrying Value 

Level 1 

Level 2 

Level 3

Hierarchy Level

$  782 

11 

$  — 

  — 

$ 782 

  11 

$  —

  —

 6,369 

 2,516 

  — 

 4,006

(1)  The carrying values include unamortized deferred financing costs and discount. The carrying values and fair values exclude capital lease 

obligations and other debt.

The fair values of financial instruments not included in 
these tables are estimated to be equal to their carrying  
values as of December 31, 2017 and 2016. Our estimates  
of the fair values were determined using available market 
information and appropriate valuation methods. Consider-
able judgment is necessary to interpret market data and 
develop the estimated fair values.

Cash equivalents and restricted cash equivalents primarily 
consisted of short-term interest-bearing money market 
funds with maturities of less than 90 days and time deposits. 
The estimated fair values were based on available market 
pricing information of similar financial instruments.

The estimated fair values of our Level 1 long-term debt were 
based on prices in active debt markets. The estimated fair 
values of our Level 3 long-term debt were based on indica-
tive quotes received for similar issuances.

NOTE 13:  
LEASES

We lease hotel properties, land, equipment and corporate 
office space under operating and capital leases. As of 
December 31, 2017 and 2016, we leased 59 hotels and  
61 hotels, respectively, under operating leases, and four 
hotels under capital leases. As of December 31, 2017 and 
2016, two of these capital leases were liabilities of VIEs that 
we consolidated and were non-recourse to us. Our leases 
expire at various dates from 2018 through 2196, with vary-
ing renewal options, and the majority expire before 2026.

Our operating leases may require minimum rent payments, 
contingent rent payments based on a percentage of  
revenue or income or rent payments equal to the greater 
of a minimum rent or contingent rent. In addition, we may 
be required to pay some, or all, of the capital costs for 
property and equipment in the hotel during the term of 
the lease.

2017 ANNUAL REPORT    |    75

 
 
 
 
 
 
 
The future minimum rent payments under non-cancelable 
leases as of December 31, 2017, were as follows:

NOTE 14:  
INCOME TAXES

Operating  Capital 
Leases 

Leases 

Non-Recourse 
Capital  
Leases

$  192 

$  5 

$  19

  174 

  175 

  165 

  130 

 1,025 

  5 

  6 

  6 

  5 

 34 

  24

  24

  24

  24

 158

 273

Our tax provision includes federal, state and foreign income 
taxes payable. The domestic and foreign components of 
income from continuing operations before income taxes 
were as follows:

Year Ended December 31, 

2017 

2016 

2015

(in millions)

U.S. income before tax 

$ 791 

$ 934 

$ 262

Foreign income (loss)  
  before tax 

Income from continuing  
  operations before  

 139 

 (378) 

 271

income taxes 

$ 930 

$ 556 

$ 533

The components of our provision (benefit) for income 
taxes were as follows:

rent payments 

$ 1,861 

 61 

Less: amount  

representing interest 

 (19) 

 (82)

Year 

(in millions)

2018   

2019   

2020  

2021   

2022   

Thereafter  

Total minimum  

Present value  
  of net minimum  
rent payments 

$ 42 

$ 191

Year Ended December 31, 

2017 

2016 

2015

Rent expense for all operating leases was as follows:

Year Ended December 31, 

2017 

2016 

2015

(in millions)

Minimum rentals 

Contingent rentals 

$ 183 

 101 

$ 284 

$ 224 

  98 

$ 322 

$ 244

 104

$ 348

The amortization of assets recorded under capital leases  
is included in depreciation and amortization in our consol-
idated statements of operations and is recognized over 
the shorter of the lease term or useful life of the asset.

(in millions)

Current:

  Federal 

  State  

  Foreign 

  Total current 

Deferred:

  Federal 

  State  

  Foreign 

  Total deferred 

Total provision (benefit)  
for income taxes 

$ 239 

$ 441 

$ 164

  59 

  95 

 393 

 (679) 

  (24) 

  (24) 

 (727) 

 143 

  70 

 654 

 (116) 

  50 

  (24) 

  (90) 

  51

  64

 279

 (606)

  (86)

  65

 (627)

$ (334) 

$ 564 

$ (348)

Reconciliations of our tax provision at the U.S. statutory rate to the provision (benefit) for income taxes were as follows:

Year Ended December 31, 

(in millions)

Statutory U.S. federal income tax provision 

State income taxes, net of U.S. federal tax benefit 

Impact of foreign operations 

Effects of the Tax Cuts and Jobs Act 

Nontaxable liquidation of subsidiaries 

Corporate restructuring 

Change in deferred tax asset valuation allowance 

Provision (benefit) for uncertain tax positions 

Non-deductible share-based compensation 

Non-deductible goodwill 

Other, net   

  Provision (benefit) for income taxes 

76    |    HILTON

2017 

2016 

2015

$ 326 

$ 194 

$ 187

  26 

1 

 (665) 

  — 

  — 

  (48) 

  38 

  — 

  — 

  (12) 

  23 

  32 

  — 

  — 

 482 

  (22) 

 (139) 

  — 

  — 

(6) 

  17

3

  —

 (628)

  —

  24

  18

  23

  13

(5)

$ (334) 

$ 564 

$ (348)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
On December 22, 2017, the TCJ Act was signed into law, 
which permanently reduces the corporate income tax rate 
from a graduated 35 percent to a flat 21 percent rate and 
imposes a one-time transition tax on earnings of foreign 
subsidiaries that were previously deferred. As of December 31, 
2017, we had not completed our accounting for the tax 
effects of enactment of the TCJ Act; however, where pos-
sible, as described below, we made a reasonable estimate 
of the effects on our existing deferred tax balances and 
the one-time transition tax. In other cases, we were not able 
to make a reasonable estimate and continued to account 
for those items based on the provisions of the tax laws that 
were in effect immediately prior to enactment. For the items 
for which we were able to determine a reasonable estimate, 
we recognized a provisional benefit of $665 million, of 
which $517 million was the result of the remeasurement of 
U.S. deferred tax assets and liabilities and other tax liabilities.

Provisional amounts

•  Deferred tax assets and liabilities and other tax liabilities. 
We remeasured deferred tax assets and liabilities and 
other tax liabilities based on the rates at which they  
are expected to reverse in the future, which is generally  
21 percent. The provisional amounts recorded related  
to the remeasurement of our deferred tax assets and 
liabilities, uncertain tax position reserves and other  
tax liabilities were income tax benefits of $517 million, 
$33 million and $84 million, respectively. However, this 
remeasurement is based on estimates as of the enact-
ment date of the TCJ Act and our existing analysis of 
the numerous complex tax law changes in the TCJ Act. 
As we finalize our analysis of the tax law changes in  
the TCJ Act, including the impact on our current year 
tax return filing positions throughout the 2018 fiscal 
year, we will update our provisional amounts for this 
remeasurement.

•  Foreign taxation changes. A one-time transition tax is 

applied to foreign earnings previously not subjected to 
U.S. tax. The one-time transition tax is based on our total 
post-1986 earnings and profits (“E&P”) that were previ-
ously deferred from U.S. income taxes, but is assessed  
at a lower tax rate than the federal corporate tax rate of  
35 percent. We recorded a provisional amount for our 
one-time transition tax liability for our foreign subsid-
iaries based on estimates, as of the enactment date of 
the TCJ Act, for our controlled foreign subsidiaries and 
estimates of the total post-1986 E&P for noncontrolled 
foreign subsidiaries. Additionally, the language in the 
TCJ Act is not specific enough to address all aspects of 
the calculation of the transition tax and leaves certain 
components of the calculation open to interpretation. 
The U.S. Treasury department is expected to issue  
regulations to provide clarification. We will update our 
provisional amounts related to the transition tax for the 
E&P of our noncontrolled foreign subsidiaries as further 
guidance is provided by the U.S. Treasury department. 
We previously recorded a federal deferred tax liability 

for our deferred earnings at the statutory 35 percent 
rate. The application of the transition tax results in the 
deferred earnings previously recorded at 35 percent 
being subjected to a lower rate, resulting in a provisional 
income tax benefit of $15 million. We had not recorded 
certain deferred tax assets, related primarily to E&P 
deficits, for some foreign subsidiaries based upon an 
expectation that no tax benefit from such assets would 
be realized within the foreseeable future. The recognition 
of tax benefits from the deferred tax assets previously 
not recorded resulted in a provisional income tax benefit 
of $16 million.

We have not made sufficient progress on our analysis of 
the TCJ Act’s impact on our recognition of deferred tax 
assets and liabilities for outside basis differences in our 
investments in foreign subsidiaries due to the complexity 
of these calculations on both our U.S. and foreign tax posi-
tions and uncertainty regarding the impact of new taxes on 
certain foreign earnings and, therefore, have not recorded 
provisional amounts. As of December 31, 2017, we have not 
recorded any deferred tax assets or liabilities for outside 
basis differences in our investments in foreign subsidiaries. 
We will further analyze the impact of these new taxes on 
foreign earnings and their impact on our tax positions 
throughout fiscal year 2018 to allow us to complete the 
required accounting for our outside basis differences in 
our investments in foreign subsidiaries. We continued to 
apply Accounting Standards Codification 740 based on 
the provisions of the tax laws that were in effect immedi-
ately prior to the TCJ Act being enacted.

During the year ended December 31, 2016, we effected  
two corporate structuring transactions that included:  
(i) the organization of Hilton’s assets and subsidiaries in 
preparation for the spin-offs; and (ii) a restructuring of Hilton’s 
international assets and subsidiaries (the “international 
restructuring”). The international restructuring involved a 
transfer of certain assets, including intellectual property 
used in the international business, from U.S. subsidiaries  
to foreign subsidiaries, and became effective in December 
2016. The transfer of the intellectual property resulted in 
the recognition of tax expense representing the estimated 
U.S. tax expected to be paid in future years on income  
generated from the intellectual property transferred to 
foreign subsidiaries. Further, our deferred effective tax rate 
is determined based upon the composition of applicable 
federal and state tax rates. Due to the changes in the foot-
print of the Company and the expected applicable tax rates 
at which our domestic deferred tax assets and liabilities will 
reverse in future periods as a result of the described struc-
turing activities, our estimated deferred effective tax rate 
increased for the year ended December 31, 2016. In total, 
these structuring transactions, which became effective in 
December 2016, resulted in additional income tax expense 
of $482 million in the period.

2017 ANNUAL REPORT    |    77

 
Deferred income taxes represent the tax effect of the  
differences between the book and tax bases of assets and 
liabilities plus carryforward items. The tax effects of the 
temporary differences and carryforwards that give rise  
to our net deferred tax asset (liability) were as follows:

December 31, 

(in millions)

Deferred tax assets:

2017 

2016

  Net operating loss carryforwards 

  $  395  $  394

  Compensation 

  Other reserves 

  Capital lease obligations 

Insurance reserves 

  Program surplus 

  Property and equipment 

Investments 

  Other 

  123 

  214

12 

78 

27 

17 

32 

16 

57 

15

84

36

84

26

12

66

  Total gross deferred tax assets 

  757 

  931

  Less: valuation allowance 

  Deferred tax assets 

Deferred tax liabilities:

  Brands   

  Amortizing intangible assets  

Investment in foreign subsidiaries 

  Deferred income 

  Deferred tax liabilities 

Net deferred taxes 

(408) 

(507)

  349 

  424

 (1,121) 

 (1,626)

(178) 

  — 

  — 

(305)

(39)

(150)

 (1,299) 

 (2,120)

  $ 

(950)  $ (1,696)

As of December 31, 2017, we had foreign net operating  
loss carryforwards of $1.6 billion, which resulted in deferred 
tax assets of $395 million for foreign jurisdictions. 
Approximately $6 million of our deferred tax assets as  
of December 31, 2017 related to net operating loss carry-
forwards that will expire between 2018 and 2037 with less 
than $1 million of that amount expiring in 2018. Approximately 
$389 million of our deferred tax assets as of December 31, 
2017 resulted from net operating loss carryforwards that 
are not subject to expiration. We believe that it is more likely 
than not that the benefit from certain foreign net operat-
ing loss carryforwards will not be realized. In recognition  
of this assessment, we provided a valuation allowance of 
$384 million as of December 31, 2017 on the deferred tax 
assets relating to the foreign net operating loss carry-
forwards. Our total valuation allowance relating to these 
net operating loss carryforwards and other deferred tax 
assets decreased $99 million during the year ended 
December 31, 2017. Based on our consideration of all  
available positive and negative evidence, we determined 
that it was more likely than not that we would be able to 

realize the benefit of certain foreign deferred tax assets 
and released valuation allowances of $48 million against 
our foreign deferred tax assets through continuing opera-
tions. Additionally, other factors that did not have any 
impact on income tax expense, including revaluations of 
certain foreign deferred tax assets and their associated 
valuation allowances, resulted in the reduction of total  
valuation allowances of $51 million.

We classify reserves for tax uncertainties within current 
income taxes payable and other long-term liabilities in our 
consolidated balance sheets. Reconciliations of the begin-
ning and ending amounts of unrecognized tax benefits 
were as follows:

Year Ended December 31, 

2017 

2016 

2015

(in millions)

Balance at beginning of year 

$ 174 

$ 315 

$ 296

Additions for tax positions  
related to the prior year 

Additions for tax positions  

  3 

  77 

  25

related to the current year 

 126 

9 

  8

Reductions for tax positions  

related to prior years 

Settlements 

Lapse of statute of limitations 

  (10) 

(9) 

(2) 

 (204) 

  (21) 

(2) 

Currency translation adjustment 

  1 

  — 

(4)

(4)

(2)

(4)

Balance at end of year 

$ 283 

$ 174 

$ 315

The changes to our unrecognized tax benefits during the 
year ended December 31, 2017 were primarily related to 
uncertainty regarding the valuation of certain tax assets  
in the U.S. and the United Kingdom. The changes to our 
unrecognized tax benefits during the years ended 
December 31, 2016 and 2015 were primarily the result of 
items identified, resolved and settled as part of our ongo-
ing U.S. federal audit. We recognize interest and penalties 
accrued related to uncertain tax positions in income tax 
expense. During the years ended December 31, 2017, 2016 
and 2015, we accrued $3 million, $4 million and $5 million, 
respectively, of interest and penalties and as of December 31, 
2017 and 2016, we had accrued balances of $33 million and 
$30 million, respectively, for the related payments. Included 
in the balance of uncertain tax positions as of December 31, 
2017 and 2016 were $285 million and $176 million, respec-
tively, associated with positions that if favorably resolved 
would provide a benefit to our effective tax rate.

In April 2014, we received 30-day Letters from the Internal 
Revenue Service (“IRS”) and the Revenue Agents Report 
(“RAR”) for the 2006 and October 2007 tax years. We dis-
agreed with several of the proposed adjustments in the 
RAR, filed a formal appeals protest with the IRS and did  

78    |    HILTON

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
State income tax returns are generally subject to examination 
for a period of three to five years after filing the respective 
return; however, the state effect of any federal tax return 
changes remains subject to examination by various states 
for a period generally of up to one year after formal notifi-
cation to the states. The statute of limitations for the  
foreign jurisdictions generally ranges from three to ten 
years after filing the respective tax return.

NOTE 15:  
EMPLOYEE BENEFIT PLANS

We sponsor multiple domestic and international employee 
benefit plans. Benefits are based upon years of service  
and compensation.

We have a noncontributory retirement plan in the U.S.  
(the “Domestic Plan”), which covers certain employees not 
earning union benefits. This plan was frozen for participant 
benefit accruals in 1996; therefore, the projected benefit 
obligation is equal to the accumulated benefit obligation. 
The plan assets will be used to pay benefits due to employ-
ees for service through December 31, 1996. Since employees 
have not accrued additional benefits from that time, we  
do not utilize salary or pension inflation assumptions in 
calculating our benefit obligation for the Domestic Plan. 
The annual measurement date for the Domestic Plan is 
December 31.

We also have multiple employee benefit plans that cover 
many of our international employees. These include: (i) a 
plan that covers workers in the United Kingdom (the “U.K. 
Plan”), which was frozen to further service accruals on 
November 30, 2013; and (ii) a number of smaller plans that 
cover workers in various countries around the world (the 
“International Plans”). The annual measurement date for  
all of these plans is December 31.

We are required to recognize the funded status of our 
pension plans, which is the difference between the fair 
value of plan assets and the projected benefit obligations,  
in our consolidated balance sheets and make corresponding 
adjustments for changes in the value through accumu-
lated other comprehensive loss, net of taxes.

not make any tax payments related to this audit. The issues 
being protested in appeals relate to assertions by the IRS 
that: (i) certain foreign currency denominated intercompany 
loans from our foreign subsidiaries to certain U.S. subsid-
iaries should be recharacterized as equity for U.S. federal 
income tax purposes and constitute deemed dividends 
from such foreign subsidiaries to our U.S. subsidiaries; (ii) in 
calculating the amount of U.S. taxable income resulting 
from our Hilton Honors guest loyalty program, we should 
not reduce gross income by the estimated costs of future 
redemptions, but rather such costs would be deductible  
at the time the points are redeemed; and (iii) certain for-
eign currency denominated loans issued by one of our 
Luxembourg subsidiaries whose functional currency is 
USD, should instead be treated as issued by one of our 
Belgian subsidiaries whose functional currency is the euro, 
and thus foreign currency gains and losses with respect to 
such loans should have been measured in euros, instead  
of USD. Additionally, in January 2016, we received a 30-day 
Letter from the IRS and the RAR for the December 2007 
through 2010 tax years. The RAR includes the proposed 
adjustments for tax years December 2007 through 2010, 
which reflect the carryover effect of the three protested 
issues from 2006 through October 2007. These proposed 
adjustments will also be protested in appeals, and formal 
appeals protests have been submitted. In total, the proposed 
adjustments sought by the IRS would result in additional 
U.S. federal tax owed of approximately $874 million, exclud-
ing interest and penalties and potential state income  
taxes. The portion of this amount related to Hilton Honors 
would result in a decrease to our future tax liability when the 
points are redeemed. We disagree with the IRS’s position on 
each of these assertions and intend to vigorously contest 
them. However, based on continuing appeals process  
discussions with the IRS, we believe that it is more likely 
than not that we will not recognize the full benefit related 
to certain of the issues being appealed. Accordingly, we 
have recorded $45 million of unrecognized tax benefits 
related to these issues.

We file income tax returns, including returns for our  
subsidiaries, with federal, state, local and foreign tax juris-
dictions. We are under regular and recurring audit by the 
IRS and other taxing authorities on open tax positions. The 
timing of the resolution of tax audits is highly uncertain, as 
are the amounts, if any, that may ultimately be paid upon 
such resolution. Changes may result from the conclusion 
of ongoing audits, appeals or litigation in federal, state, 
local and foreign tax jurisdictions or from the resolution  
of various proceedings between the U.S. and foreign tax 
authorities. We are no longer subject to U.S. federal income 
tax examination for years through 2004. As of December 31, 
2017, we remain subject to federal examinations from 2005 
through 2016, state examinations from 2005 through 2016 
and foreign examinations of our income tax returns for the 
years 1996 through 2016.

2017 ANNUAL REPORT    |    79

 
The following table presents the projected benefit obligation, the fair value of plan assets, the funded status and the  
accumulated benefit obligation for the Domestic Plan, the U.K. Plan and the International Plans:

Domestic Plan 

U.K. Plan 

International Plans

2017 

2016 

2017 

2016 

2017 

2016

(in millions)

Change in Projected Benefit Obligation:

  Benefit obligation at beginning of year 

$ 381 

$ 394 

$ 404 

$ 391 

$ 81 

$ 82

  Service cost 

Interest cost 

  Actuarial loss 

  Settlements and curtailments 

  Effect of foreign exchange rates 

  Benefits paid 

  — 

  12 

  16 

(1) 

  — 

  (24) 

  — 

  13 

1 

(2) 

  — 

  (25) 

  Benefit obligation at end of year 

$ 384 

$ 381 

Change in Plan Assets:

  2 

  10 

  4 

  — 

  40 

 (17) 

$ 443 

  2 

  12 

  87 

  — 

  (74) 

  (14) 

$ 404 

  1 

  1 

  3 

  — 

  4 

  (4) 

$ 86 

  2

  2

  2

  (1)

  (1)

  (5)

$ 81

  Fair value of plan assets at beginning of year 

$ 267 

$ 265 

$ 336 

$ 368 

$ 58 

$ 60

  Actual return on plan assets, net of expenses 

  Employer contributions 

  Settlements 

  Effect of foreign exchange rates 

  Benefits paid 

  Fair value of plan assets at end of year 

  Funded status at end of year (underfunded)  

  43 

  21 

(1) 

  — 

 (24) 

 306 

 (78) 

  11 

  18 

(2) 

  — 

  (25) 

 267 

 (114) 

  24 

  9 

  — 

  34 

 (17) 

 386 

 (57) 

  42 

  5 

  — 

  (65) 

  (14) 

 336 

  (68) 

  6 

  4 

  — 

  1 

  (4) 

 65 

 (21) 

  1

  3

  (1)

  —

  (5)

 58

 (23)

  Accumulated benefit obligation 

$ 384 

$ 381 

$ 443 

$ 404 

$ 86 

$ 81

Amounts recognized in the consolidated balance sheets consisted of the following:

(in millions)

Other non-current assets 

Other liabilities 

Net amount recognized 

Domestic Plan 

U.K. Plan 

International Plans

2017 

2016 

2017 

2016 

2017 

2016

$  — 

 (78) 

$ (78) 

$ 

4 

 (118) 

$ (114) 

$  — 

 (57) 

$ (57) 

$  — 

 (68) 

$ (68) 

$  9 

 (30) 

$ (21) 

$  6

 (29)

$ (23)

Amounts recognized in accumulated other comprehensive loss consisted of the following:

(in millions)

Net actuarial loss (gain) 

Prior service credit 

Amortization of net loss 

Net amount recognized 

Domestic Plan 

U.K. Plan 

International Plans

2017 

2016 

2015 

2017 

2016 

2015 

2017 

2016 

2015

$ (15) 

  (3) 

  (3) 

$ (21) 

$ — 

 (3) 

 (3) 

$ (6) 

$ 15 

  (4) 

  (3) 

$  8 

$ 13 

 — 

 (4) 

$  9 

$ 41 

 — 

  (2) 

$ 39 

$ 16 

 — 

 (2) 

$ 14 

$ — 

 — 

 — 

$ — 

$  3 

 — 

 (1) 

$  2 

$  1

 —

 (9)

$ (8)

80    |    HILTON

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The estimated unrecognized net losses and prior service cost that will be amortized into net periodic pension cost over the 
fiscal year following the indicated year were as follows:

Domestic Plan 

U.K. Plan 

International Plans

2017 

2016 

2015 

2017 

2016 

2015 

2017 

2016 

2015

(in millions)

Unrecognized net losses 

Unrecognized prior service cost 

Amount unrecognized 

$ 3 

 4 

$ 7 

$ 2 

 4 

$ 6 

$ 2 

 4 

$ 6 

$  4 

 — 

$  4 

$  4 

 — 

$  4 

$  2 

 — 

$  2 

$ — 

 — 

$ — 

$ — 

 — 

$ — 

$ —

 —

$ —

The net periodic pension cost (credit) was as follows:

Domestic Plan 

U.K. Plan 

International Plans

2017 

2016 

2015 

2017 

2016 

2015 

2017 

2016 

2015

(in millions)

Service cost 

Interest cost 

Expected return on plan assets 

Amortization of prior service cost 

Amortization of net loss 

Settlement losses 

$  8 

$  8 

$  7 

$  2 

$  2 

$  2 

$  2 

$  3 

$  3

 12 

 (19) 

  3 

  3 

  — 

 13 

 (19) 

  4 

  3 

 — 

 16 

 (19) 

  4 

  3 

  — 

 10 

 (19) 

 — 

  4 

 — 

 12 

 (22) 

  — 

  2 

  — 

 15 

 (25) 

  — 

  2 

  — 

  2 

 (3) 

 — 

 — 

 — 

  2 

 (3) 

 — 

 — 

 — 

  2

  (4)

 —

 —

 10

Net periodic pension cost (credit)  $  7 

$  9 

$ 11 

$ (3) 

$  (6) 

$  (6) 

$  1 

$  2 

$ 11

The weighted-average assumptions used to determine benefit obligations were as follows:

Discount rate 

Salary inflation 

Pension inflation 

Domestic Plan 

U.K. Plan 

International Plans

2017 

2016 

2017 

2016 

2017 

  2016

  3.6% 

  4.0% 

 2.6% 

 2.8% 

 2.4% 

 3.1%

 N/A 

 N/A 

 N/A 

 N/A 

 1.8 

 3.0 

 1.9 

 3.1 

 2.2 

 1.8 

 2.1

 1.7

The weighted-average assumptions used to determine net periodic pension cost (credit) were as follows:

Domestic Plan 

U.K. Plan 

International Plans

2017 

2016 

2015 

2017 

2016 

2015 

2017 

Discount rate 

4.0% 

  4.2% 

  3.9% 

  2.8% 

3.9% 

  3.8% 

  3.0% 

Expected return on plan assets   

7.0 

Salary inflation 

Pension inflation 

  N/A 

  N/A 

  7.3 

  N/A 

  N/A 

  7.5 

  N/A 

  N/A 

  5.5 

  1.9 

  3.1 

6.5 

1.7 

2.8 

  6.5 

  1.6 

  2.8 

  4.3 

  2.1 

  1.7 

2016 

3.5% 

5.4 

2.1 

1.6 

2015

3.3%

5.1

2.2

1.8

The investment objectives for the various plans are preservation of capital, current income and long-term growth of capital. 
All plan assets are managed by outside investment managers and do not include investments in Hilton stock. Asset allocations 
are reviewed periodically by the investment managers.

Expected long-term returns on plan assets are determined using historical performance for debt and equity securities held 
by our plans, actual performance of plan assets and current and expected market conditions. Expected returns are formulated 
based on the target asset allocation. The target asset allocation for the Domestic Plan, as a percentage of total plan assets, 
as of December 31, 2017 and 2016, was 80 percent and 65 percent, respectively, in funds that invest in equity securities, and 
20 percent and 35 percent, respectively, in funds that invest in debt securities. The target asset allocation for the U.K. Plan 
and the International Plans was 75 percent and 65 percent in funds that invest in equity and debt securities and 25 percent 
and 35 percent in bond funds as of December 31, 2017 and 2016, respectively.

2017 ANNUAL REPORT    |    81

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The following tables present the fair value hierarchy of total plan assets measured at fair value by asset category. The fair 
values of Level 2 assets were based on available market pricing information of similar financial instruments.

December 31, 2017 

(in millions)

Domestic Plan 

U.K. Plan 

International Plans

Level 1 

Level 2 

Level 1 

Level 2 

Level 1 

Level 2

Cash and cash equivalents 

$ — 

$  — 

$ — 

$  — 

$ 11 

$ —

Equity funds 

Debt securities 

Bond funds 

Common collective trusts 

Other 

Total  

December 31, 2016 

(in millions)

 — 

 — 

 — 

 — 

 — 

  — 

  — 

  — 

 306 

  — 

 — 

 — 

 — 

 — 

 — 

  — 

  — 

  — 

 386 

  — 

 — 

 — 

 — 

 — 

 — 

  6

 —

  5

 43

 —

$ — 

$ 306 

$ — 

$ 386 

$ 11 

$ 54

Domestic Plan 

U.K. Plan 

International Plans

Level 1 

Level 2 

Level 1 

Level 2 

Level 1 

Level 2

Cash and cash equivalents 

$ — 

$  — 

$ — 

$  — 

$ 10 

$ —

Equity funds 

Debt securities 

Bond funds 

Common collective trusts 

Other 

Total   

We expect to contribute approximately $19 million,  
$9 million and $4 million to the Domestic Plan, the U.K. 
Plan and the International Plans, respectively, in 2018.

As of December 31, 2017, the benefits expected to be paid 
in the next five years and in the aggregate for the five years 
thereafter were as follows:

Year 

(in millions)

2018   

2019   

2020  

2021   

2022   

2023-2027  

Domestic 
Plan 

U.K.  
Plan 

International 
Plans

$  33 

$  18 

$ 10

  26 

  26 

  26 

  26 

 121 

  18 

  19 

  19 

  19 

 102 

  5

  5

  5

  5

 26

$ 258 

$ 195 

$ 56

 25 

  1 

 — 

 — 

 — 

  — 

  62 

  — 

 139 

  40 

 — 

 — 

 — 

 — 

 — 

  — 

  — 

  — 

 336 

  — 

  3 

 — 

 — 

 — 

 — 

  6

 —

  6

 33

 —

$ 26 

$ 241 

$ — 

$ 336 

$ 13 

$ 45

for the Supplemental Plans are based upon years of service 
and compensation. Since December 31, 1996, employees 
and non-officer directors have not accrued additional  
benefits under the Supplemental Plans. These plans are 
self-funded by us and, therefore, have no plan assets isolated 
to pay benefits due to employees. As of December 31, 2017 
and 2016, these plans had benefit obligations of $15 million 
and $19 million, respectively, which were fully accrued in 
other liabilities in our consolidated balance sheets. Expenses 
incurred under the Supplemental Plans for the years ended 
December 31, 2017 and 2016 were $1 million and $3 million, 
respectively, and for the year ended December 31, 2015 
were less than $1 million.

We have various employee defined contribution investment 
plans whereby we contribute matching percentages of 
employee contributions. The aggregate expense under these 
plans totaled $15 million, $17 million and $18 million for the 
years ended December 31, 2017, 2016 and 2015, respectively.

As of January 1, 2007, the Domestic Plan and plans  
maintained for certain domestic hotels currently or  
formerly managed by us were merged into a multiple 
employer plan. As of December 31, 2017 and 2016, the multi-
ple employer plan had combined plan assets of $331 million 
and $289 million, respectively, and a projected benefit 
obligation of $409 million and $405 million, respectively.

We also have plans covering qualifying employees and 
non-officer directors (the “Supplemental Plans”). Benefits 

NOTE 16:  
SHARE-BASED COMPENSATION

We recognized share-based compensation expense of 
$121 million, $81 million and $147 million during the years 
ended December 31, 2017, 2016 and 2015, respectively, 
which included amounts reimbursed by hotel owners. The 
total tax benefit recognized related to this share-based 
compensation expense was $49 million, $31 million and  
$31 million for the years ended December 31, 2017, 2016 

82    |    HILTON

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
and 2015, respectively. Share-based compensation expense 
for the year ended December 31, 2015 included compensa-
tion expense that was recognized when certain remaining 
awards granted in connection with our initial public offering 
vested during 2015. As of December 31, 2017 and 2016, we 
accrued $15 million in accounts payable, accrued expenses 
and other in our consolidated balance sheets for certain 
awards settled in cash.

As of December 31, 2017, unrecognized compensation 
costs for unvested awards was approximately $116 million, 
which is expected to be recognized over a weighted-average 
period of 1.8 years on a straight-line basis. As of December 31, 
2017, there were 17,968,736 shares of common stock avail-
able for future issuance under our 2017 Omnibus Incentive 
Plan, plus any shares subject to awards outstanding under 
our 2013 Omnibus Incentive Plan, which will become available 
for issuance under our 2017 Omnibus Incentive Plan as a 
result of such outstanding awards expiring or terminating 
or being canceled or forfeited.

The following table summarizes the activity of our RSUs 
during the year ended December 31, 2017:

Weighted 
 Average  
Grant Date  
Fair Value   
per Share

Number 
of Shares 

1,624,541 

$ 65.24

671,604 

439,113 

1,467,396 

(1,199,987) 

(161,736) 

 72.42

 57.60

 58.80

 51.65

 50.33

2,840,931 

 51.44

Outstanding as  
  of December 31, 2016 

Conversion from performance  
shares upon completion  

  of the spin-offs(1) 

Effect of the spin-offs(2) 

Granted 

Vested(2)  

Forfeited(2)  

Outstanding as  
  of December 31, 2017 

All share and share-related information presented for  
periods prior to January 3, 2017 have been adjusted to 
reflect the Reverse Stock Split. See Note 1: “Organization” 
for additional information.

(1)  Represents all performance shares outstanding as of 

December 31, 2016.

(2)  The weighted average grant date fair value was adjusted  

to reflect the Conversion Factor.

Effect of the Spin-offs on Equity Awards
In connection with the spin-offs, the outstanding  
share-based compensation awards held by employees 
transferring to Park and HGV were converted to equity 
awards in Park and HGV common stock, respectively.

Share-based compensation awards of employees remaining 
at Hilton were adjusted using a conversion factor in accor-
dance with the anti-dilution provisions of the 2013 Omnibus 
Incentive Plan with the intent to preserve the intrinsic 
value of the original awards (the “Conversion Factor”). The 
adjustments were determined by comparing the fair value 
of such awards immediately prior to the spin-offs to the 
fair value of such awards immediately after the spin-offs. 
The comparison resulted in no incremental share-based 
compensation expense. Equity awards that were adjusted 
generally remain subject to the same vesting, expiration 
and other terms and conditions as applied to the awards 
immediately prior to the spin-offs.

RSUs
The following table provides information about our RSU 
grants for the last three fiscal years:

Year Ended December 31, 

2017 

2016 

2015

Number of  

shares granted 

1,467,396  1,169,238  679,546

Weighted average grant  
  date fair value per share 

Fair value of shares  

vested (in millions) 

$ 58.80 

$ 59.73 

$ 82.38

Options
The following table provides information about our option 
grants for the last three fiscal years:

Year Ended December 31, 

2017 

2016 

2015

Number of options granted  748,965  503,150  309,528

Weighted average exercise 
  price per share 

Weighted average grant  
  date fair value per share 

$ 58.40 

$ 58.83 

$ 82.38

$ 13.96 

$ 16.41 

$ 25.17

The grant date fair value of each of these option grants 
was determined using the Black-Scholes-Merton 
option-pricing model with the following assumptions:

Year Ended December 31, 

2017 

2016 

2015

Expected volatility(1) 

24.00 %  32.00 %  28.00 %

Dividend yield(2) 

Risk-free rate(3) 

0.92%–1.03 % 

1.43 %  — %

1.93%–2.03 % 

1.36 %  1.67 %

Expected term (in years)(4) 

6.0  

6.0   

6.0  

(1)  Estimated using historical movement of Hilton’s stock price 
and, due to limited trading history, historical volatility of our 
peer group over a time period consistent with our expected 
term assumption.

(2)  Estimated based on the expected annualized dividend payment 
at the grant date. For the 2015 options granted, we had no plans 
to pay dividends during the expected term at the time of grant.

(3)  Based on the yields of U.S. Department of Treasury instruments 

$ 

78 

$ 

40 

$  90

with similar expected lives.

(4)  Estimated using the average of the vesting periods and the 

contractual term of the options.

2017 ANNUAL REPORT    |    83

 
 
 
  
 
 
 
 
 
 
 
 
 
 
The following table summarizes the activity of our options 
during the year ended December 31, 2017:

Weighted 
 Average  
Exersice 
Price 
per Share

Number 
of Shares 

1,076,031 

$ 66.83

251,145 

748,965 

(61,888) 

(20,799) 

 57.60

 58.40

 46.75

 53.47

1,993,454 

 51.24

741,798 

 48.32

Outstanding as  
  of December 31, 2016 

Effect of the spin-offs(1) 

Granted 

Exercised(1)  

Forfeited or expired(1) 

Outstanding as  
  of December 31, 2017(2) 

Exercisable as  
  of December 31, 2017(1)(2) 

(1)  The weighted average exercise price was adjusted to reflect  

the Conversion Factor.

(2)  The aggregate intrinsic value of options outstanding and options 

exercisable was $57 million and $23 million, respectively, as of 
December 31, 2017.

The weighted average remaining contractual term for 
options outstanding as of December 31, 2017 was 8.6 years.

Performance Shares
As of December 31, 2016, we had outstanding performance 
awards based on a measure of the Company’s total share-
holder return relative to the total shareholder returns of 
members of a peer company group (“relative shareholder 
return”) and based on the Company’s EBITDA CAGR. In 
November 2016, we modified our performance shares, such 
that upon completion of the spin-offs, we converted all 
671,604 outstanding performance shares to RSUs based 
on a 100 percent achievement percentage with the same 
vesting periods as the original awards. We recognized  
$3.3 million and $0.3 million of incremental expense related 
to the modification of these awards during the years 
ended December 31, 2017 and 2016, respectively, and we 
will recognize additional expense of $2.3 million from the 
modification in 2018.

During the year ended December 31, 2017, we issued  
performance shares with 50 percent of the shares subject 
to achievement based on the Company’s EBITDA CAGR 
and the other 50 percent of the shares subject to achieve-
ment based on the Company’s FCF CAGR. The performance 
shares are settled at the end of the three-year performance 
period. We determined that the performance condition  
for these awards is probable of achievement and, as of 
December 31, 2017, we recognized compensation expense 
based on the anticipated achievement percentage of  
200 percent and 175 percent for the performance awards 
based on EBITDA CAGR and FCF CAGR, respectively. As of 
December 31, 2017, there were no outstanding performance 
shares based on relative shareholder return.

The following table provides information about our performance share grants for the last three fiscal years:

Year Ended December 31, 

EBITDA CAGR:

  Number of shares granted 

  Weighted average grant date fair value per share 

  Fair value of shares vested (in millions) 

FCF CAGR:

  Number of shares granted 

  Weighted average grant date fair value per share 

  Fair value of shares vested (in millions) 

Relative Shareholder Return:

  Number of shares granted 

  Weighted average grant date fair value per share 

  Fair value of shares vested (in millions) 

2017 

2016 

2015

  179,006 

  300,784 

  204,523

$ 58.40 

$  — 

$ 58.83 

$ 

12 

$ 82.38

$  —

  178,975 

$ 58.40 

$  — 

N/A 

  N/A 

  N/A 

N/A

  N/A

  N/A

N/A 

  300,784 

  204,523

N/A 

N/A 

$ 62.43 

$ 

16 

$ 98.94

$  —

The following table summarizes the activity of our performance shares during the year ended December 31, 2017:

Outstanding as of December 31, 2016 

Conversion to RSUs upon completion of the spin-offs 

Granted 

Forfeited or canceled 

Outstanding as of December 31, 2017 

84    |    HILTON

EBITDA CAGR 

FCF CAGR

Number 
of Shares 

335,802 

(335,802) 

179,006 

(2,915) 

176,091 

Weighted Average 
Grant Date Fair  
Value per Share 

Number 
of Shares 

Weighted Average 
Grant Date Fair 
Value per Share

$ 68.09 

 68.09 

 58.40 

 58.02 

 58.41 

— 

— 

178,975 

(2,914) 

176,061 

  N/A

  N/A

$ 58.40

 58.02

 58.41

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
DSUs
During the years ended December 31, 2017, 2016 and 2015, we issued to our independent directors 16,638, 11,393 and  
6,179 DSUs, respectively, with weighted average grant date fair values of $66.09, $66.12 and $84.96, respectively.

NOTE 17:  EARNINGS (LOSS) PER SHARE

The following table presents the calculation of basic and diluted earnings (loss) per share (“EPS”). All share and per share 
amounts for the years ended December 31, 2016 and 2015 have been adjusted to reflect the Reverse Stock Split. See Note 1: 
“Organization” for additional information.

Year Ended December 31, 

(in millions, except per share amounts)

Basic EPS:

  Numerator:

  Net income (loss) from continuing operations attributable  

to Hilton stockholders 

  Denominator:

  Weighted average shares outstanding 

  Basic EPS 

Diluted EPS:
  Numerator:

  Net income (loss) from continuing operations attributable  

to Hilton stockholders 

  Denominator:

  Weighted average shares outstanding 

  Diluted EPS 

2017 

2016 

2015

$ 1,259 

$ 

(18) 

$ 876

  324 

$  3.88 

  329 

$ (0.05) 

 329

$ 2.67

$ 1,259 

$ 

(18) 

$ 876

  327 

  329 

$  3.85 

$ (0.05) 

 330

$ 2.66

Approximately 1 million, 2 million and less than 1 million share-based compensation awards were excluded from the weighted 
average shares outstanding in the computation of diluted EPS for the years ended December 31, 2017, 2016 and 2015, 
respectively, because their effect would have been anti-dilutive under the treasury stock method.

NOTE 18:  ACCUMULATED OTHER COMPREHENSIVE LOSS
The components of accumulated other comprehensive loss, net of taxes, were as follows:

Currency 
Translation 

Pension 
Liability 
Adjustment(1)  Adjustment  Adjustment 

Cash Flow 
 Hedge 

Total

(in millions) 

Balance as of December 31, 2014 

Other comprehensive loss before reclassifications 

Amounts reclassified from accumulated other comprehensive loss   

  Net current period other comprehensive loss 

Balance as of December 31, 2015 

Other comprehensive loss before reclassifications 

Amounts reclassified from accumulated other comprehensive loss   

  Net current period other comprehensive loss 

Balance as of December 31, 2016 

Other comprehensive income before reclassifications 

Amounts reclassified from accumulated other comprehensive loss   

  Net current period other comprehensive income   

Spin-offs of Park and HGV 

Balance as of December 31, 2017 

$ (446) 

 (150) 

  16 

 (134) 

 (580) 

 (157) 

(1) 

 (158) 

 (738) 

 160 

1 

 161 

  63 

$ (179) 

  (21) 

6 

  (15) 

 (194) 

  (63) 

6 

  (57) 

 (251) 

  15 

7 

  22 

  — 

$  (3) 

$ 

(628)

  (7) 

  — 

  (7) 

 (10) 

  (5) 

  3 

  (2) 

 (12) 

  7 

  6 

 13 

  — 

(178)

22

(156)

(784)

(225)

8

(217)

 (1,001)

  182

14

  196

63

$ (514) 

$ (229) 

$  1 

$ 

(742)

(1) 

Includes net investment hedges and intra-entity foreign currency transactions that are of a long-term investment nature.

2017 ANNUAL REPORT    |    85

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The following table presents additional information about reclassifications out of accumulated other comprehensive loss 
(amounts in parentheses indicate a loss in our consolidated statement of operations):

Year Ended December 31, 

(in millions)

Currency translation adjustment:

2017 

2016 

2015

  Sale or liquidation of investment in foreign entity(1)  

$  (2) 

$ — 

$ (25)

  Gains on net investment hedges(2) 

  Tax benefit(3)(4) 

  Total currency translation adjustment reclassifications for the period, net of taxes 

Pension liability adjustment:

  Amortization of prior service cost(5) 

  Amortization of net loss(5) 

  Tax benefit(3) 

  Total pension liability adjustment reclassifications for the period, net of taxes 

Cash flow hedge adjustment:

  Dedesignation of interest rate swaps(6) 

  Tax benefit(3) 

  Total cash flow hedge adjustment reclassifications for the period, net of taxes 

  1 

  — 

  (1) 

  (3) 

  (7) 

  3 

  (7) 

 (10) 

  4 

  (6) 

  1 

 — 

  1 

 (4) 

 (5) 

  3 

 (6) 

 (4) 

  1 

 (3) 

  —

  9

 (16)

  (4)

  (5)

  3

  (6)

  —

  —

  —

Total reclassifications for the period, net of taxes 

$ (14) 

$ (8) 

$ (22)

(1)  Reclassified out of accumulated other comprehensive loss to gain (loss) on foreign currency transactions and gain on sales of assets,  

net in our consolidated statements of operations for the years ended December 31, 2017 and 2015, respectively.

(2)  Reclassified out of accumulated other comprehensive loss to gain (loss) on foreign currency transactions in our consolidated statements 

of operations.

(3)  Reclassified out of accumulated other comprehensive loss to income tax benefit (expense) in our consolidated statements of operations.

(4)  The tax benefit was less than $1 million for the years ended December 31, 2017 and 2016.

(5)  Reclassified out of accumulated other comprehensive loss to general and administrative expenses in our consolidated statements  

of operations. These amounts were included in the computation of net periodic pension cost. See Note 15: “Employee Benefit Plans”  
for additional information.

(6)  Reclassified out of accumulated other comprehensive loss to interest expense in our consolidated statements of operations.  

Refer to Note 11: “Derivative Instruments and Hedging Activities” for additional information.

NOTE 19: 
BUSINESS SEGMENTS

We are a hospitality company with operations organized  
in two distinct operating segments: (i) management and 
franchise; and (ii) ownership. These segments are man-
aged and reported separately because of their distinct 
economic characteristics.

The management and franchise segment includes all of 
the hotels we manage for third-party owners, as well as all 
franchised hotels operated or managed by someone other 
than us. As of December 31, 2017, this segment included 
656 managed hotels and 4,507 franchised hotels consist-
ing of 825,808 total rooms, which includes 67 hotels with 
35,406 rooms that were previously owned or leased by 
Hilton or unconsolidated affiliates of Hilton and, upon 

completion of the spin-offs, were owned or leased by  
Park or unconsolidated affiliates of Park. This segment  
also earns fees for managing properties in our ownership 
segment and, effective upon completion of the spin-offs,  
a license fee from HGV.

As of December 31, 2017, the ownership segment included 
73 properties totaling 22,206 rooms, comprising 64 hotels 
that we wholly owned or leased, one hotel owned by a  
consolidated non-wholly owned entity, two hotels leased 
by consolidated VIEs and six hotels owned or leased by 
unconsolidated affiliates.

The performance of our operating segments is evaluated 
primarily on operating income, without allocating corpo-
rate and other revenues and other expenses or general 
and administrative expenses.

86    |    HILTON

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The following table presents revenues for our reportable 
segments, reconciled to consolidated amounts:

Year Ended December 31, 

2017 

2016 

2015

(in millions)

Management and franchise(1) 

$ 1,983 

$ 1,580 

$ 1,496

Ownership  

  Segment revenues 

Other revenues 

 1,450 

 3,433 

  105 

 1,452 

 3,032 

82 

 1,596

 3,092

71

Other revenues from managed  
  and franchised properties 

 5,645 

 4,310 

 4,011

Intersegment fees  
  elimination(1) 

(43) 

(42) 

(41)

  Total revenues 

$ 9,140 

$ 7,382 

$ 7,133

(1) 

Includes management, royalty and intellectual property fees 
charged to our ownership segment, which were eliminated in 
our consolidated statements of operations.

The following table presents operating income for our 
reportable segments, reconciled to consolidated income 
from continuing operations before income taxes:

The following table presents total assets for our reportable 
segments, reconciled to consolidated assets of continuing 
operations:

December 31, 

(in millions)

2017 

2016

Management and franchise 

$ 11,454  $ 10,825

Ownership  

Corporate and other 

964 

  1,032

  1,890 

  2,529

$ 14,308  $ 14,386

The following table presents capital expenditures for  
property and equipment for our reportable segments,  
reconciled to consolidated capital expenditures of  
continuing operations:

Year Ended December 31, 

2017 

2016 

2015

(in millions)

Ownership  

Corporate and other 

$ 32 

 26 

$ 58 

$ 45 

 17 

$ 62 

$ 52

 15

$ 67

Year Ended December 31, 

2017 

2016 

2015

Total revenues by country were as follows:

(in millions)

Year Ended December 31, 

2017 

2016 

2015

Management and franchise(1) 

$ 1,983 

$ 1,580 

$ 1,496

Ownership(1) 

  121 

  115 

  141

  Segment operating  

(in millions)

U.S. 

income 

 2,104 

 1,695 

 1,637

United Kingdom 

Other revenues, less  
  other expenses 

49 

16 

22

All other 

$ 7,033 

$ 5,315 

$ 4,935

  547 

 1,560 

  955 

 1,112 

 1,017

 1,181

$ 9,140 

$ 7,382 

$ 7,133

Depreciation and amortization 

  (347) 

  (364) 

  (385)

General and administrative 

  (434) 

  (403) 

  (537)

Gain on sales of assets, net 

  Operating income 

Interest expense 

Gain (loss) on foreign  
  currency transactions 

  — 

 1,372 

8 

  952 

  163

  900

  (408) 

  (394) 

  (377)

3 

(16) 

(41)

Loss on debt extinguishment 

(60) 

  — 

  —

Other non-operating  

income, net 

Income from continuing  
  operations before  

23 

14 

51

income taxes 

$  930 

$  556 

$  533

(1) 

Includes management, royalty and intellectual property fees 
charged to our ownership segment by our management and 
franchise segment, which were eliminated in our consolidated 
financial statements.

Other than the countries included above, there were no 
countries that individually represented more than 10 per-
cent of total revenues for the years ended December 31, 
2017, 2016 and 2015.

Property and equipment, net by country was as follows:

December 31, 

(in millions)

U.S. 

Japan 

United Kingdom 

Germany 

All other 

2017 

2016

$ 105 

$  92

  94 

  82 

  36 

  36 

  87

  79

  35

  48

$ 353 

$ 341

Other than the countries included above, there were no 
countries that individually represented more than 10 percent 
of total property and equipment, net as of December 31, 
2017 and 2016.

2017 ANNUAL REPORT    |    87

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTE 20: 
COMMITMENTS AND 
CONTINGENCIES

We provide performance guarantees to certain owners  
of hotels that we operate under management contracts. 
Most of these guarantees allow us to terminate the con-
tract, rather than fund shortfalls, if specified operating  
performance levels are not achieved. However, in limited 
cases, we are obligated to fund performance shortfalls.  
As of December 31, 2017, we had six contracts containing 
performance guarantees, with expirations ranging from 
2019 to 2030, and possible cash outlays totaling approxi-
mately $79 million. Our obligations under these guarantees 
in future periods are dependent on the operating perfor-
mance levels of these hotels over the remaining terms of 
the performance guarantees. We do not have any letters  
of credit pledged as collateral against these guarantees.  
As of December 31, 2017 and 2016, we recorded $12 million 
and $11 million, respectively, in accounts payable, accrued 
expenses and other and $9 million and $17 million, respec-
tively, in other liabilities in our consolidated balance sheets 
for two outstanding performance guarantees that are 
related to VIEs for which we are not the primary beneficiary.

We are involved in litigation arising in the normal course  
of business, some of which includes claims for substantial 
sums. While the ultimate results of claims and litigation 
cannot be predicted with certainty, we expect that the  
ultimate resolution of all pending or threatened claims and 
litigation as of December 31, 2017 will not have a material 
effect on our consolidated financial position, results of 
operations or cash flows.

NOTE 21:  
RELATED PARTY TRANSACTIONS

Equity Investments
We hold equity investments in entities that own or lease 
properties that we manage. The following tables summa-
rize amounts included in our consolidated financial 
statements related to these management contracts:

December 31, 

(in millions)

Balance Sheets

Assets:

2017 

2016

  Accounts receivable, net 

$  2 

$  4

  Management and  

franchise contracts, net 

 20 

 20

Liabilities:

  Accounts payable, accrued  

  expenses and other 

  1 

  1

Year Ended December 31, 

2017 

2016 

2015

(in millions)

Statements of Operations

Revenues:

  Franchise fees 

  Base and other  

$  1 

$  1 

$  1

  management fees 

Incentive management fees 

  6 

  3 

  8 

  4 

  6

  2

  Other revenues 

from managed and  
franchised properties 

Expenses:

  Other expenses  

from managed and 
franchised properties 

Statements of Cash Flows

Investing Activities:

 22 

 21 

 31

 22 

 21 

 31

  Contract acquisition costs 

 — 

 — 

  4

88    |    HILTON

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTE 22:  
SUPPLEMENTAL DISCLOSURES OF 
CASH FLOW INFORMATION

Interest paid during the years ended December 31, 2017, 
2016 and 2015, was $314 million, $478 million and $485 mil-
lion, respectively.

Income taxes, net of refunds, paid during the years ended 
December 31, 2017, 2016 and 2015 were $526 million,  
$677 million and $475 million, respectively.

The following non-cash investing and financing activities 
were excluded from the consolidated statements of  
cash flows:

•  In 2017, we had non-cash financing activities of  

$25 million in connection with the spin-offs.

•  In 2016, we transferred $116 million of Park’s property 

and equipment to HGV’s timeshare inventory for  
conversion into timeshare units.

•  In 2015, we assumed a $450 million loan as a result  

of an acquisition for Park.

•  In 2015, one of our consolidated VIEs modified the 
terms of its capital lease resulting in a reduction  
in long-term debt of $24 million.

Blackstone
Blackstone directly and indirectly owns or controls hotels 
that we manage or franchise and for which we receive fees 
in connection with the related management and franchise 
contracts. Our maximum exposure to loss related to these 
hotels is limited to the amounts discussed below; there-
fore, our involvement with these hotels does not expose us 
to additional variability or risk of loss. Due to continued 
sales of the Company’s common stock, Blackstone was no 
longer considered a related party of the Company as of 
October 1, 2017. As such, only financial information related 
to Blackstone as of December 31, 2016 and for the nine 
months ended September 30, 2017 and the years ended 
December 31, 2016 and 2015 is included in the following 
tables, which summarize amounts included in our consoli-
dated financial statements related to their management 
and franchise contracts:

December 31, 

(in millions)

Balance Sheets

Assets:

  Accounts receivable, net 

  Management and  
` 

franchise contracts, net 

Liabilities:

  Accounts payable, accrued  

  expenses and other 

2016

$ 18

 13

  8

Year Ended December 31, 

2017(1) 

2016 

2015

(in millions)

Statements of Operations

Revenues:

  Franchise fees 

  Base and other  

$  19 

$  29 

$  34

  management fees 

Incentive management fees 

  5 

  1 

  10 

  3 

  11

  3

  Other revenues  

from managed and  
franchised properties 

Expenses:

  Other expenses  

from managed and  
franchised properties 

Statements of Cash Flows

Investing Activities:

 113 

 144 

 160

 113 

 144 

 160

  Contract acquisition costs 

  11 

  — 

  —

(1) 

Includes amounts only for the nine months ended September 30, 
2017, the period in 2017 during which Blackstone was a related 
party of the Company.

2017 ANNUAL REPORT    |    89

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTE 23:  
CONDENSED CONSOLIDATING 
GUARANTOR FINANCIAL 
INFORMATION

In October 2013, Hilton Worldwide Finance LLC and Hilton 
Worldwide Finance Corp. (the “HWF Issuers”), entities that 
are 100 percent owned by Hilton Worldwide Parent LLC 
(“HWP”), which is 100 percent owned by the Parent, issued 
the 2021 Senior Notes. In September 2016, Hilton Domestic 
Operating Company Inc. (“HOC”), an entity incorporated in 
July 2016 that is 100 percent owned by Hilton Worldwide 
Finance LLC and is a guarantor of the 2021 Senior Notes, 
2025 Senior Notes and 2027 Senior Notes, assumed the 
2024 Senior Notes that were issued in August 2016 by escrow 
issuers. In March 2017, the HWF Issuers, which are guaran-
tors of the 2024 Senior Notes, issued the 2025 Senior Notes 
and 2027 Senior Notes, and used the net proceeds and 
available cash to repay in full the 2021 Senior Notes. The 
2024 Senior Notes, 2025 Senior Notes and 2027 Senior 
Notes are collectively referred to as the Senior Notes. The 
HWF Issuers and HOC are collectively referred to as the 
Subsidiary Issuers.

The Senior Notes are guaranteed jointly and severally on  
a senior unsecured basis by HWP, the Parent and certain 
of the Parent’s 100 percent owned domestic restricted 
subsidiaries that are themselves not issuers of the applica-
ble series of Senior Notes (together, the “Guarantors’’). The 
indentures that govern the Senior Notes provide that any 
subsidiary of the Company that provides a guarantee of 
our senior secured credit facility will guarantee the Senior 
Notes. As of December 31, 2017, none of our foreign  
subsidiaries or U.S. subsidiaries owned by foreign subsid-
iaries or conducting foreign operations or our non-wholly 
owned subsidiaries guarantee the Senior Notes (collectively, 
the “Non-Guarantors”).

In September 2016, certain employees, assets and liabilities 
of a guarantor subsidiary were transferred into HOC. This 
transfer was considered to be a transfer of assets rather 
than a transfer of a business. Accordingly, we have separately 
presented HOC as a subsidiary issuer in our condensed 
consolidating financial information prospectively from  
the date of the transfer. Due to the timing of the transfer, 
our condensed consolidating statements of operations 
include the results of operations of HOC beginning 
October 1, 2016.

In connection with the spin-offs, certain entities that were 
previously guarantors of the 2021 Senior Notes and 2024 
Senior Notes were released and no longer guaranteed 
these senior notes. The condensed consolidating financial 
information presents the financial information based on 
the composition of the Guarantors and Non-Guarantors 
as of December 31, 2017.

The guarantees are full and unconditional, subject to  
certain customary release provisions. The indentures that 
govern the Senior Notes provide that any Guarantor may 
be released from its guarantee so long as: (i) the subsidiary 
is sold or sells all of its assets; (ii) the subsidiary is released 
from its guaranty under our senior secured credit facility; 
(iii) the subsidiary is declared “unrestricted” for covenant 
purposes; (iv) the subsidiary is merged with or into the 
applicable Subsidiary Issuers or another Guarantor or the 
Guarantor liquidates after transferring all of its assets to 
the applicable Subsidiary Issuers or another Guarantor;  
or (v) the requirements for legal defeasance or covenant 
defeasance or to discharge the indenture have been satis-
fied, in each case in compliance with applicable provisions 
of the indentures.

90    |    HILTON

The following tables present the condensed consolidating financial information as of December 31, 2017 and 2016 and for 
the years ended December 31, 2017, 2016 and 2015, for the Parent, HWF Issuers, HOC, Guarantors and Non-Guarantors.

December 31, 2017 

(in millions)

ASSETS

  Current Assets:

Parent 

HWF 
Issuers 

Non- 
HOC  Guarantors  Guarantors  Eliminations  Total

  Cash and cash equivalents 

$  — 

$  — 

$ 

2 

$ 

  Restricted cash and cash equivalents 

  Accounts receivable, net 

Intercompany receivables 

  Prepaid expenses 

Income taxes receivable 

  Other 

  Total current assets 

Intangibles and Other Assets:

Investments in subsidiaries 

  Goodwill 

  Brands   

  Management and franchise contracts, net 

  Other intangible assets, net 

  Property and equipment, net 

  Deferred income tax assets 

  Other 

  Total intangibles and other assets 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

 2,081 

  — 

  — 

  — 

  — 

  — 

6 

  — 

 2,087 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

 7,451 

  — 

  — 

  — 

  — 

  — 

  — 

20 

18 

10 

$  550  $ 

29 

702 

  275 

61 

21 

— 

— 

— 

$ 

570

100

998

(40) 

  —

(3) 

(24) 

— 

111

36

171

(67) 

  1,986

40 

84 

  — 

  155 

 1,133 

  — 

 (20,326) 

  —

 1,366 

  485 

  273 

  149 

  266 

  124 

  200 

— 

— 

— 

— 

— 

(122) 

— 

  5,190

  4,890

909

433

353

113

434

  — 

  — 

6 

  — 

1 

91 

 8,713 

  — 

  — 

2 

1 

20 

24 

60 

15 

829 

  2,081 

  3,824 

  4,405 

634 

283 

67 

  105 

  — 

31 

183 

 7,471 

 8,872 

 11,477 

 2,863 

 (20,448) 

 12,322

TOTAL ASSETS 

$ 2,087 

$ 7,471 

$ 8,963 

$ 12,306 

$ 3,996  $ (20,515) 

$ 14,308

LIABILITIES AND EQUITY

  Current Liabilities:

  Accounts payable, accrued  

  expenses and other 

Intercompany payables 

  Current maturities of long-term debt 

Income taxes payable 

  Total current liabilities 

  Long-term debt 

  Deferred revenues 

  Deferred income tax liabilities 

  Liability for guest loyalty program 

  Other 

  Total liabilities 

  Equity:

  Total Hilton stockholders’ equity 

  Noncontrolling interests 

  Total equity 

$ 

15 

$ 

20 

$  256 

$  1,229 

$  633  $ 

(3) 

$  2,150

  — 

  — 

  — 

15 

  — 

  — 

  — 

  — 

  — 

15 

 2,072 

  — 

 2,072 

  — 

32 

  — 

52 

 5,333 

  — 

5 

  — 

  — 

 5,390 

 2,081 

  — 

 2,081 

40 

  — 

  — 

(40) 

  —

  — 

  — 

  296 

  983 

  — 

  — 

  — 

  233 

 1,512 

 7,451 

  — 

 7,451 

  — 

  — 

  1,229 

  — 

97 

  1,180 

839 

581 

  3,926 

  8,380 

  — 

  8,380 

14 

36 

  683 

  240 

  — 

  — 

  — 

  656 

 1,579 

— 

(24) 

(67) 

— 

— 

46

12

  2,208

  6,556

97

(122) 

  1,063

— 

— 

839

  1,470

(189) 

 12,233

 2,414 

 (20,326) 

  2,072

3 

— 

3

 2,417 

 (20,326) 

  2,075

TOTAL LIABILITIES AND EQUITY 

$ 2,087 

$ 7,471 

$ 8,963 

$ 12,306 

$ 3,996  $ (20,515) 

$ 14,308

2017 ANNUAL REPORT    |    91

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2016 

(in millions)

ASSETS

  Current Assets:

Parent 

HWF 
Issuers 

Non- 
HOC  Guarantors  Guarantors  Eliminations  Total

  Cash and cash equivalents 

$  — 

$  — 

$ 

3 

$ 

  Restricted cash and cash equivalents 

  Accounts receivable, net 

Intercompany receivables 

  Prepaid expenses 

Income taxes receivable 

  Other 

  Current assets of discontinued operations 

  Total current assets 

Intangibles and Other Assets:

Investments in subsidiaries 

  Goodwill 

  Brands   

  Management and franchise contracts, net 

  Other intangible assets, net 

  Property and equipment, net 

  Deferred income tax assets 

  Other 

  Non-current assets of  

  discontinued operations 

  Total intangibles and other assets 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

 5,889 

  — 

  — 

  — 

  — 

  — 

10 

  — 

  — 

 5,899 

  — 

  — 

87 

7 

22 

9 

$ 1,037  $ 

25 

484 

  264 

  — 

  — 

  — 

  — 

6 

  — 

  — 

  — 

1 

21 

30 

5 

  — 

  — 

  — 

  — 

104 

571 

42 

65 

  — 

33 

 1,502 

 2,968 

— 

— 

— 

$  1,062

121

755

(42) 

  —

(3) 

(17) 

— 

(24) 

(86) 

89

13

39

  1,478

  3,557

 11,300 

 12,583 

  5,889 

  — 

 (35,661) 

  —

  — 

  — 

  3,824 

  — 

  — 

  4,404 

  — 

  — 

  — 

  — 

2 

12 

1 

12 

167 

30 

716 

296 

62 

  — 

 1,394 

  444 

  247 

  150 

  267 

82 

213 

  153 

— 

— 

— 

— 

— 

(179) 

— 

  5,218

  4,848

963

447

341

82

408

  — 

  — 

12 

 10,345 

(10) 

 10,347

 11,314 

 12,793 

 15,416 

 13,082 

 (35,850) 

 22,654

TOTAL ASSETS 

$ 5,899 

$ 11,314 

$ 12,897 

$ 15,987 

$ 16,050  $ (35,936) 

$ 26,211

  Current liabilities of discontinued operations 

  — 

  — 

  — 

77 

LIABILITIES AND EQUITY

  Current Liabilities:

  Accounts payable, accrued 
  expenses and other 

Intercompany payables 

  Current maturities of long-term debt 

Income taxes payable 

  Total current liabilities 

  Long-term debt 

  Deferred revenues 

  Deferred income tax liabilities 

  Liability for guest loyalty program 

  Other 

  Non-current liabilities  

  of discontinued operations 

  Total liabilities 

Equity:

  Total Hilton stockholders’ equity 

  Noncontrolling interests 

  Total equity 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

 5,899 

  — 

 5,899 

$  — 

$ 

26 

$ 

293 

$  1,091 

$  414  $ 

(3) 

$  1,821

  — 

42 

  — 

  — 

(42) 

  —

  — 

  — 

  — 

26 

  — 

  — 

  — 

  — 

  — 

7 

73 

  721 

 1,215 

  241 

  — 

— 

(17) 

(24) 

(86) 

— 

— 

33

56

774

  2,684

  6,583

42

52 

  5,361 

335 

981 

  1,168 

  — 

  — 

  — 

42 

  — 

  — 

  1,919 

38 

(179) 

  1,778

  — 

  — 

12 

277 

889 

490 

  — 

4 

  — 

  5,425 

  1,597 

  4,508 

  — 

  713 

 6,900 

 9,107 

— 

— 

889

  1,492

(10) 

  6,894

(275) 

 20,362

  5,889 

 11,300 

 11,479 

 6,993 

 (35,661) 

  5,899

  — 

  — 

  — 

(50) 

— 

(50)

  5,889 

 11,300 

 11,479 

 6,943 

 (35,661) 

  5,849

TOTAL LIABILITIES AND EQUITY 

$ 5,899 

$ 11,314 

$ 12,897 

$ 15,987 

$ 16,050  $ (35,936) 

$ 26,211

92    |    HILTON

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Year Ended December 31, 2017 

(in millions)

Revenues

Parent 

HWF 
Issuers 

Non- 
HOC  Guarantors  Guarantors  Eliminations  Total

  Franchise fees 

$  — 

$  — 

$  143 

$ 1,127 

$  129 

$ 

(17) 

$ 1,382

  Base and other management fees 

Incentive management fees 

  Owned and leased hotels 

  Other revenues 

  Other revenues from managed  
  and franchised properties 

  Total revenues 

Expenses

  Owned and leased hotels 

  Depreciation and amortization 

  General and administrative 

  Other expenses 

  Other expenses from managed  
  and franchised properties 

  Total expenses 

  Gain (loss) on sales of assets, net 

Operating income (loss) 

Interest expense 

  Gain (loss) on foreign currency transactions 

  Loss on debt extinguishment 

  Other non-operating income (loss), net 

Income (loss) before income taxes and equity  

in earnings from subsidiaries 

Income tax benefit (expense) 

Income (loss) before equity in earnings  

from subsidiaries 

  Equity in earnings from subsidiaries 

Net income 

Net income attributable  

to noncontrolling interests 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  (244) 

  — 

(60) 

(3) 

1 

  — 

  — 

31 

  175 

  154 

  329 

  — 

5 

  327 

17 

  349 

  154 

  503 

  — 

  (174) 

  (106) 

10 

  — 

4 

  — 

  (307) 

  (266) 

(3) 

  122 

48 

(3) 

  (185) 

  (218) 

 1,262 

 1,259 

 1,447 

 1,262 

 1,665 

 1,447 

  336

  222

 1,450

  105

 3,495

 5,645

 9,140

 1,286

  347

  434

  56

 2,123

 5,645

 7,768

  —

 1,372

  (408)

3

(60)

  201 

  76 

  — 

  70 

 1,474 

 4,893 

 6,367 

  — 

  247 

  — 

  29 

  276 

 4,893 

 5,169 

  134 

  146 

 1,450 

11 

 1,870 

  — 

  — 

  — 

(7) 

(24) 

  598 

 2,468 

  — 

(24) 

 1,286 

  — 

95 

  — 

  113 

27 

 1,521 

(6) 

(17) 

(23) 

  598 

 2,119 

  — 

(23) 

(1) 

1 

  — 

 1,197 

  — 

  124 

  — 

7 

 1,328 

  69 

 1,397 

 1,262 

 2,659 

  350 

(59) 

(1) 

1 

  (131) 

  — 

  — 

  — 

15 

  — 

  23

  175 

  — 

98 

  — 

  273 

  — 

  273 

  — 

 (5,636) 

 (5,636) 

  930

  334

 1,264

  —

 1,264

  — 

  — 

  — 

  — 

(5) 

  — 

(5)

Net income attributable to Hilton stockholders 

$ 1,259 

$ 1,262 

$ 1,447 

$ 2,659 

$  268 

$ (5,636) 

$ 1,259

Comprehensive income 

$ 1,455 

$ 1,276 

$ 1,463 

$ 2,662 

$  436 

$ (5,832) 

$ 1,460

Comprehensive income attributable  

to noncontrolling interests 

Comprehensive income attributable  

to Hilton stockholders 

  — 

  — 

  — 

  — 

(5) 

  — 

(5)

$ 1,455 

$ 1,276 

$ 1,463 

$ 2,662 

$  431 

$ (5,832) 

$ 1,455

2017 ANNUAL REPORT    |    93

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Year Ended December 31, 2016 

(in millions)

Revenues

Parent 

HWF 
Issuers 

Non- 
HOC  Guarantors  Guarantors  Eliminations  Total

  Franchise fees 

$  — 

$  — 

$  21 

$ 1,031 

$  112 

$ 

(10) 

$ 1,154

  Base and other management fees 

Incentive management fees 

  Owned and leased hotels 

  Other revenues 

  Other revenues from managed  
  and franchised properties 

  Total revenues 

Expenses

  Owned and leased hotels 

  Depreciation and amortization 

  General and administrative 

  Other expenses 

  Other expenses from managed  
  and franchised properties 

  Total expenses 

  Gain on sales of assets, net 

Operating income (loss) 

Interest expense 

  Gain (loss) on foreign currency transactions 

  Other non-operating income, net 

Income (loss) from continuing operations  
  before income taxes and equity in losses  

from subsidiaries 

Income tax benefit (expense) 

Income (loss) from continuing operations  
  before equity in losses from subsidiaries 

  Equity in losses from subsidiaries 

Income (loss) from continuing operations,  
  net of taxes 

Income from discontinued operations,  
  net of taxes 

Net income 

Net income attributable  

to noncontrolling interests 

Net income attributable to Hilton stockholders 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

 193 

 193 

 (211) 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

 (261) 

  — 

1 

 (260) 

 100 

 (160) 

  (51) 

  — 

  — 

  — 

  10 

  31 

  32 

  63 

  — 

  1 

  90 

  1 

  92 

  32 

 124 

  — 

  (61) 

  (30) 

  11 

  1 

  (79) 

  32 

  126 

16 

  — 

61 

  116 

  126 

 1,452 

  — 

  — 

  — 

11 

  — 

  242

  142

 1,452

82

 1,234 

 1,817 

(10) 

 3,072

 3,777 

 5,011 

  501 

 2,318 

  — 

(10) 

 4,310

 7,382

  — 

  272 

  204 

31 

 1,295 

  — 

91 

  — 

  109 

  — 

  507 

 1,539 

44 

(10) 

(10) 

 3,777 

 4,284 

  — 

  727 

  501 

 2,040 

  — 

(10) 

8 

  — 

  286 

  — 

(51) 

(52) 

  — 

  (150) 

  123 

  — 

8 

4 

  — 

 1,295

  364

  403

66

 2,128

 4,310

 6,438

8

  952

  (394)

(16)

14

  534 

  361 

  — 

  (319) 

  (570) 

  — 

  556

  (564)

  (47) 

  215 

  (209) 

  — 

(8)

(4) 

  (211) 

  — 

  477 

  —

  (18) 

 (211) 

  (51) 

4 

  (209) 

  477 

(8)

 366 

 348 

 366 

 155 

 366 

 315 

  428 

  432 

  374 

  165 

 (1,528) 

 (1,051) 

  372

  364

  — 

$ 348 

  — 

$ 155 

  — 

  — 

(16) 

  — 

(16)

$ 315 

$  432 

$  149 

$ (1,051) 

$  348

Comprehensive income 

$ 131 

$ 153 

$ 320 

$  361 

$ 

15 

$ 

(834) 

$  146

Comprehensive income attributable  

to noncontrolling interests 

Comprehensive income attributable  

to Hilton stockholders 

  — 

  — 

  — 

  — 

(15) 

  — 

(15)

$ 131 

$ 153 

$ 320 

$  361 

$  — 

$ 

(834) 

$  131

94    |    HILTON

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Year Ended December 31, 2015 

Parent 

Issuers  Guarantors  Guarantors  Eliminations  Total

HWF 

Non- 

(in millions)

Revenues

  Franchise fees 

$  — 

$  — 

$  998 

$  101 

$ 

(12) 

$ 1,087

  Base and other management fees 

Incentive management fees 

  Owned and leased hotels 

  Other revenues 

  Other revenues from managed  
  and franchised properties 

  Total revenues 

Expenses

  Owned and leased hotels 

  Depreciation and amortization 

  General and administrative 

  Other expenses 

  Other expenses from managed  
  and franchised properties 

  Total expenses 

  Gain on sales of assets, net 

Operating income 

Interest expense 

  Gain (loss) on foreign currency transactions 

  Other non-operating income, net 

Income (loss) from continuing operations  
  before income taxes and equity in 
  earnings from subsidiaries 

Income tax benefit (expense) 

Income (loss) from continuing operations  
  before equity in earnings from subsidiaries   

  Equity in earnings from subsidiaries 

Income from continuing operations, net of taxes 

Income from discontinued operations, net of taxes 

Net income 

Net income attributable to noncontrolling interests 

Net income attributable to Hilton stockholders 

Comprehensive income 

Comprehensive income attributable  

to noncontrolling interests 

Comprehensive income attributable  

to Hilton stockholders 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  (281) 

  — 

  — 

  — 

(7) 

  (281) 

  108 

(7) 

  (173) 

  883 

  876 

  528 

 1,404 

  — 

 1,056 

  883 

  528 

 1,411 

  — 

  749 

 1,648 

  125 

18 

  — 

61 

  105 

  120 

 1,596 

10 

  — 

  — 

  — 

  — 

  230

  138

 1,596

71

 1,202 

 1,932 

(12) 

 3,122

  501 

 2,433 

  — 

(12) 

 3,510 

 4,712 

  — 

  288 

  424 

37 

 3,510 

 4,259 

  — 

  453 

(50) 

77 

14 

  494 

  189 

  683 

  373 

 1,056 

  528 

 1,584 

  — 

 4,011

 7,133

 1,414

  385

  537

49

 2,385

 4,011

 6,396

  163

  900

  (377)

(41)

51

  533

  348

  881

  —

  881

  535

 1,416

 1,414 

97 

  113 

24 

  501 

 2,149 

  163 

  447 

(46) 

  (118) 

37 

  320 

58 

  378 

  — 

  378 

  460 

  838 

  — 

  — 

  — 

(12) 

(12) 

  — 

(12) 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

 (2,312) 

 (2,312) 

 (1,509) 

 (3,821) 

(12) 

  — 

(12)

$ 1,404 

$ 1,248 

$ 1,411 

$ 1,404 

$ 1,584 

$  826 

$ (3,821) 

$ 1,404

$ 1,546 

$  727 

$ (3,665) 

$ 1,260

  — 

  — 

  — 

(12) 

  — 

(12)

$ 1,248 

$ 1,404 

$ 1,546 

$  715 

$ (3,665) 

$ 1,248

2017 ANNUAL REPORT    |    95

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Year Ended December 31, 2017 

(in millions)

Operating Activities:

Net cash provided by (used in)  
  operating activities 

Investing Activities:

  Capital expenditures for property  

  and equipment 

  Contract acquisition costs 

  Capitalized software costs 

  Other 

Net cash used in investing activities 

Financing Activities:

  Borrowings 

  Repayment of debt 

  Debt issuance costs and  
redemption premium 

  Repayment of intercompany borrowings 

Intercompany transfers 

  Dividends paid 

Parent 

HWF 
Issuers 

Non- 
HOC  Guarantors  Guarantors  Eliminations  Total

$  — 

$ 

(113) 

$ (103) 

$ 988 

$  322 

$ (170) 

$  924

  — 

  — 

  — 

(13) 

(13) 

  (12) 

  — 

  — 

  — 

  (12) 

  (38) 

  (75) 

(1) 

  (12) 

 (126) 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

 1,086 

 1,822 

 (1,852) 

  — 

  — 

(69) 

  — 

  — 

  225 

  (195) 

  — 

(34) 

(37) 

  — 

3 

(68) 

2 

(8) 

  — 

  — 

(568) 

  — 

(170) 

(501) 

  — 

(1) 

  — 

  — 

  — 

  — 

 (865) 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

 (865) 

 (1,246) 

  — 

  — 

  — 

(3) 

(3) 

  — 

  — 

  — 

3 

  — 

  — 

 170 

  — 

  — 

  — 

  — 

 173 

(58)

(75)

(75)

(14)

(222)

 1,824

 (1,860)

(69)

  —

  —

(195)

  —

(501)

(891)

(1)

(31)

 (1,724)

(3) 

 122 

  — 

  — 

  — 

  — 

  — 

  (31) 

  88 

Intercompany dividends 

  — 

  Cash transferred in spin-offs of Park and HGV    — 

  — 

  — 

  Repurchases of common stock 

  (891) 

  — 

  Distributions to noncontrolling interests 

  — 

  — 

  Tax withholdings on  

share-based compensation 

Net cash provided by (used in) financing activities 

  — 

  — 

  — 

  126 

Effect of exchange rate changes on cash,  
restricted cash and cash equivalents 

Net decrease in cash, restricted cash  
  and cash equivalents 

  Cash, restricted cash and cash equivalents  
from continuing operations, beginning  

  — 

  — 

  — 

  — 

8 

  — 

8

  — 

  — 

  (27) 

(3) 

(984) 

  — 

 (1,014)

  of period 

  — 

  — 

  90 

  31 

  1,062 

  — 

 1,183

  Cash, restricted cash and cash equivalents  

from discontinued operations, beginning  
  of period 

Cash, restricted cash and cash equivalents,  
  beginning of period 

Cash, restricted cash and cash equivalents,  
  end of period 

  — 

  — 

  — 

  — 

  501 

  — 

  501

  — 

  — 

  90 

  31 

  1,563 

  — 

 1,684

$  — 

$  — 

$  63 

$  28 

$  579 

$  — 

$  670

96    |    HILTON

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Year Ended December 31, 2016 

(in millions)

Operating Activities:

Net cash provided by (used in)  
  operating activities 

Investing Activities:

  Capital expenditures for property  

  and equipment 

Issuance of intercompany receivables 

  Payments received on  

intercompany receivables 

  Proceeds from asset dispositions 

  Contract acquisition costs 

  Capitalized software costs 

  Other 

Net cash used in investing activities 

Financing Activities:

  Borrowings 

  Repayment of debt 

  Debt issuance costs 

Intercompany borrowings 

  Repayment of intercompany borrowings 

Intercompany transfers 

  Dividends paid 

Intercompany dividends 

  Distributions to noncontrolling interests 

  Tax withholdings on  

share-based compensation 

Net cash provided by (used in) financing activities 

Effect of exchange rate changes on cash,  
restricted cash and cash equivalents 

Net increase (decrease) in cash, restricted 
  cash and cash equivalents 

  Cash, restricted cash and cash equivalents  
from continuing operations, beginning  

Parent 

HWF 
Issuers 

Non- 
HOC  Guarantors  Guarantors  Eliminations  Total

$  — 

$  (37) 

$  — 

$ 912 

$ 1,095 

$ (605) 

$  1,365

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  277 

 (277) 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

(6) 

(6) 

  — 

 (266) 

  (17) 

  — 

  — 

 326 

  — 

  — 

  — 

  — 

  43 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

 1,000 

  — 

(20) 

  — 

  — 

  (890) 

  — 

  — 

  — 

  — 

90 

(308) 

(42) 

  — 

 234 

(317)

  —

  — 

 (192) 

  —

11 

(9) 

(8) 

5 

(351) 

 3,715 

 (4,093) 

(39) 

  — 

  — 

  — 

  — 

  42 

  — 

  — 

  — 

11

(55)

(81)

(36)

(478)

  4,715

 (4,359)

(76)

  192 

 (234) 

  —

(9) 

 (192) 

 192 

  — 

  (46) 

  (73) 

  (35) 

 (163) 

  — 

  — 

  — 

  42 

  — 

(192) 

 (854) 

 1,141 

  — 

  — 

  — 

  — 

(605) 

(32) 

  (15) 

 (827) 

  — 

87 

 192 

  — 

  — 

 605 

  — 

  — 

 563 

  —

  —

(277)

  —

(32)

(15)

(44)

(15)

  — 

  — 

  — 

  — 

(15) 

  — 

  — 

  — 

90 

  (78) 

  816 

  — 

  828

  of period 

  — 

  — 

  — 

 109 

  524 

  — 

  633

  Cash, restricted cash and cash equivalents 

from discontinued operations, beginning  

  of period 

  — 

  — 

  — 

  — 

  223 

  — 

  223

Cash, restricted cash and cash equivalents,  
  beginning of period 

  Cash, restricted cash and cash  
  equivalents from continuing  
  operations, end of period 

  Cash, restricted cash and cash  

  equivalents from discontinued  
  operations, end of period 

Cash, restricted cash and cash equivalents,  
  end of period 

  — 

  — 

  — 

 109 

  747 

  — 

  856

  — 

  — 

90 

  31 

 1,062 

  — 

  1,183

  — 

  — 

  — 

  — 

  501 

  — 

  501

$  — 

$  — 

$ 

90 

$  31 

$ 1,563 

$  — 

$  1,684

2017 ANNUAL REPORT    |    97

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Year Ended December 31, 2015 

Parent 

Issuers  Guarantors  Guarantors  Eliminations  Total

HWF 

Non- 

(in millions)

Operating Activities:

Net cash provided by operating activities 

$  — 

$  184 

$ 975 

$  723 

$ (436) 

$ 1,446

Investing Activities:

  Capital expenditures for property and equipment 

  Acquisitions, net of cash acquired 

  Proceeds from asset dispositions 

  Contract acquisition costs 

  Capitalized software costs 

  Other 

Net cash provided by (used in) investing activities 

Financing Activities:

  Borrowings 

  Repayment of debt 

Intercompany transfers 

  Dividends paid 

Intercompany dividends 

  Distributions to noncontrolling interests  

  Tax withholdings on share-based compensation 

Net cash used in financing activities 

Effect of exchange rate changes on cash,  
restricted cash and cash equivalents 

Net increase (decrease) in cash, restricted cash  
  and cash equivalents 

  Cash, restricted cash and cash equivalents  
from continuing operations, beginning  

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

 138 

 (138) 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

 (775) 

  591 

  — 

  — 

  — 

  — 

 (184) 

  (11) 

  — 

  — 

  (23) 

  (57) 

  13 

  (78) 

  — 

  — 

 (693) 

  — 

 (184) 

  — 

  (31) 

 (908) 

(299) 

 (1,402) 

 2,205 

(14) 

(5) 

7 

  492 

48 

(849) 

(36) 

  — 

(252) 

(8) 

  — 

 (1,097) 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

  — 

 436 

  — 

  — 

 436 

  — 

  — 

  — 

(19) 

  — 

  — 

  — 

  (11) 

99 

  — 

(310)

 (1,402)

 2,205

(37)

(62)

20

  414

48

 (1,624)

  —

(138)

  —

(8)

(31)

 (1,753)

(19)

88

  of period 

  — 

  — 

 119 

  509 

  — 

  628

  Cash, restricted cash and cash equivalents  

from discontinued operations, beginning  

  of period 

  — 

  — 

1 

  139 

  — 

  140

Cash, restricted cash and cash equivalents,  
  beginning of period 

  Cash, restricted cash and cash equivalents  

  — 

  — 

 120 

  648 

  — 

  768

from continuing operations, end of period 

  — 

  — 

 109 

  524 

  — 

  633

  Cash, restricted cash and cash equivalents  

from discontinued operations, end of period  

  — 

  — 

  — 

  223 

  — 

  223

Cash, restricted cash and cash equivalents,  
  end of period 

$  — 

$  — 

$ 109 

$  747 

$  — 

$  856

98    |    HILTON

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTE 24:  SELECTED QUARTERLY FINANCIAL INFORMATION

The following table sets forth the historical unaudited quarterly financial data for the periods indicated. The information for 
each of these periods has been prepared on the same basis as the audited consolidated financial statements and, in our 
opinion, reflects all adjustments necessary to fairly present our financial results. Operating results for previous periods do 
not necessarily indicate results that may be achieved in any future period.

2017 

(in millions, except per share data)

Revenues   

Operating income 

Net income 

Net income attributable to Hilton stockholders 

Basic earnings per share(1) 

Diluted earnings per share(1) 

2016 

(in millions, except per share data)

Revenues   

Operating income 

Income (loss) from continuing operations, net of taxes  

Income from discontinued operations, net of taxes 

Net income (loss) 

Net income (loss) attributable to Hilton stockholders 

Basic earnings (loss) per share(1):

First 
Quarter 

Second 
Quarter 

Third 
Quarter 

Fourth 
Quarter 

Year

$ 2,161 

$ 2,346 

$ 2,354 

$ 2,279 

$ 9,140

  277 

75 

74 

$  0.22 

$  0.22 

  365 

  167 

  166 

$  0.51 

$  0.51 

  382 

  181 

  179 

$  0.56 

$  0.55 

  348 

  841 

  840 

$  2.63 

$  2.61 

 1,372

 1,264

 1,259

$  3.88

$  3.85

First 
Quarter 

Second 
Quarter 

Third 
Quarter 

Fourth 
Quarter 

Year

$ 1,726 

$ 1,950 

$ 1,867 

$ 1,839 

$ 7,382

  170 

  191 

  119 

  310 

  309 

  273 

  100 

  144 

  244 

  239 

  265 

89 

  103 

  192 

  187 

  244 

  (388) 

6 

  (382) 

  (387) 

  952

(8)

  372

  364

  348

  Net income (loss) from continuing operations 

$  0.58 

$  0.29 

$  0.27 

$ (1.20) 

$ (0.05)

  Net income from discontinued operations 

  0.36 

  0.44 

  0.30 

  0.02 

  1.11

  Net income (loss) 

Diluted earnings (loss) per share(1):

$  0.94 

$  0.73 

$  0.57 

$ (1.18) 

$  1.06

  Net income (loss) from continuing operations 

$  0.58 

$  0.29 

$  0.27 

$ (1.20) 

$ (0.05)

  Net income from discontinued operations 

  0.36 

  0.43 

  0.30 

  0.02 

  1.11

  Net income (loss) 

$  0.94 

$  0.72 

$  0.57 

$ (1.18) 

$  1.06

(1)  The sum of the earnings (loss) per share for the four quarters differs from annual earnings per share due to the required method  

of computing the weighted average shares outstanding in interim periods.

ITEM 9. 

None.

 CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS  
ON ACCOUNTING AND FINANCIAL DISCLOSURE

2017 ANNUAL REPORT    |    99

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 9A. 
CONTROLS AND PROCEDURES

Disclosure Controls and Procedures
The Company maintains a set of disclosure controls and 
procedures as that term is defined in Rules 13a-15(e) and 
15d-15(e) under the Exchange Act, that are designed to 
ensure that information required to be disclosed by the 
Company in reports that it files or submits under the 
Exchange Act, is recorded, processed, summarized and 
reported within the time periods specified in SEC rules  
and forms, and that such information is accumulated and 
communicated to the Company’s management, including 
its Chief Executive Officer and Chief Financial Officer, as 
appropriate, to allow timely decisions regarding required 
disclosures. The design of any disclosure controls and  
procedures is based in part upon certain assumptions 
about the likelihood of future events, and there can be  
no assurance that any design will succeed in achieving  
its stated goals under all potential future conditions. Any 
controls and procedures, no matter how well designed  
and operated, can provide only reasonable, not absolute, 
assurance of achieving the desired control objectives. In 
accordance with Rule 13a-15(b) of the Exchange Act, as  
of the end of the period covered by this annual report, an 
evaluation was carried out under the supervision and with 
the participation of the Company’s management, including 
its Chief Executive Officer and Chief Financial Officer, of 
the effectiveness of its disclosure controls and procedures. 
Based on that evaluation, the Company’s Chief Executive 
Officer and Chief Financial Officer concluded that the 
Company’s disclosure controls and procedures, as of the 
end of the period covered by this annual report, were effec-
tive to provide reasonable assurance that information 
required to be disclosed by the Company in reports that it 
files or submits under the Exchange Act is recorded, pro-
cessed, summarized and reported within the time periods 
specified in SEC rules and forms and is accumulated and 
communicated to the Company’s management, including 
the Chief Executive Officer and Chief Financial Officer,  
as appropriate to allow timely decisions regarding  
required disclosure.

Management’s Annual Report on Internal 
Control Over Financial Reporting
We have set forth management’s report on internal control 
over financial reporting and the attestation report of our 
independent registered public accounting firm on the 
effectiveness of our internal control over financial reporting 
in Item 8 of this Annual Report on Form 10-K. Manage-
ment’s report on internal control over financial reporting  
is incorporated in this Item 9A by reference.

Changes in Internal Control
There has been no change in the Company’s internal  
control over financial reporting during the Company’s 
most recent fiscal quarter that has materially affected,  
or is reasonably likely to materially affect, the Company’s 
internal control over financial reporting.

ITEM 9B.  
OTHER INFORMATION

None.

PART III

ITEM 10.   
DIRECTORS, EXECUTIVE OFFICERS 
AND CORPORATE GOVERNANCE

The information required by this item is incorporated by 
reference to our definitive proxy statement for the 2018 
Annual Meeting of Stockholders to be filed with the SEC 
within 120 days of the fiscal year ended December 31, 2017.

ITEM 11.  
EXECUTIVE COMPENSATION

The information required by this item is incorporated by 
reference to our definitive proxy statement for the 2018 
Annual Meeting of Stockholders to be filed with the SEC 
within 120 days of the fiscal year ended December 31, 2017.

ITEM 12.  
SECURITY OWNERSHIP OF 
CERTAIN BENEFICIAL OWNERS 
AND MANAGEMENT AND RELATED 
STOCKHOLDER MATTERS

Securities Authorized for Issuance Under 
Equity Compensation Plans
The following table provides certain information about 
common stock that may be issued under our existing 
equity compensation plans. The only plan pursuant to 
which the Company may grant new equity-based awards  
is the Company’s 2017 Omnibus Incentive Plan (the “2017 
Incentive Plan”), which replaced the Company’s 2013 
Omnibus Incentive Plan (the “2013 Incentive Plan”). The 
number of securities to be issued upon exercise of out-
standing options, warrants and rights reflected in the  

100    |    HILTON

 
table below includes shares underlying equity-based awards granted, and that remained outstanding as of December 31, 
2017 under, the 2017 Incentive Plan and the 2013 Incentive Plan.

As of December 31, 2017 

Equity compensation plans  
  approved by stockholders 

Number of securities to be issued 
upon exercise of outstanding 
options, warrants and rights (1) 

Weighted-average exercise 
price of outstanding options 

Number of securities remaining 
available for future issuance 
under equity compensation plans

5,573,387 

$ 51.24 

17,968,736

(1) 

In addition to shares issuable upon exercise of stock options, also includes 3,579,933 shares that may be issued upon the vesting of 
restricted stock units, shares that may be issued upon the vesting of performance shares and director deferred share units and dividend 
equivalents accrued thereon. The number of shares to be issued in respect of performance shares has been calculated based on the 
assumption that the maximum levels of performance applicable to the performance shares will be achieved. The restricted stock units, 
performance shares and deferred share units cannot be exercised for consideration.

The remaining information required by this item is incorporated by reference to our definitive proxy statement for the 2018 
Annual Meeting of Stockholders to be filed with the SEC within 120 days of the fiscal year ended December 31, 2017.

ITEM 13. 

 CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND 
DIRECTOR INDEPENDENCE

The information required by this item is incorporated by reference to our definitive proxy statement for the 2018 Annual 
Meeting of Stockholders to be filed with the SEC within 120 days of the fiscal year ended December 31, 2017.

ITEM 14.  PRINCIPAL ACCOUNTING FEES AND SERVICES

The information required by this item is incorporated by reference to our definitive proxy statement for the 2018 Annual 
Meeting of Stockholders to be filed with the SEC within 120 days of the fiscal year ended December 31, 2017.

PART IV

ITEM 15.  EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

The following documents are filed as part of this report.

(A)  FINANCIAL STATEMENTS
We include this portion of Item 15 under Item 8 of this Annual Report on Form 10-K.

(B)  FINANCIAL STATEMENT SCHEDULES
All schedules are omitted as the required information is either not present, not present in material amounts or presented 
within the consolidated financial statements or related notes.

(C)  EXHIBITS:

Exhibit  
Number  Description

Exhibit 

2.1 

3.1 

3.2 

Distribution Agreement, dated January 2, 2017, among Hilton Worldwide Holdings Inc., Hilton Domestic Operating 
Company Inc., Park Hotels & Resorts Inc. and Hilton Grand Vacations Inc. (incorporated by reference to Exhibit 2.1 to the 
Company’s Current Report on Form 8-K (File No. 001-36243) filed on January 4, 2017).

Certificate of Incorporation of Hilton Worldwide Holdings Inc. (incorporated by reference to Exhibit 3.1 to the Company’s 
Current Report on Form 8-K (File No. 001-36243) filed on December 17, 2013).

Certificate of Amendment to Certificate of Incorporation of Hilton Worldwide Holdings Inc. effective as of January 3, 
2017 (incorporated by reference to Exhibit 3.1 to the Company’s Current Report on Form 8-K (File No. 001-36243) filed  
on January 4, 2017).

2017 ANNUAL REPORT    |    101

 
 
 
 
3.3 

4.1 

4.2 

4.3 

4.4 

4.5 

4.6 

4.7 

4.8 

4.9 

4.10 

4.11 

10.1 

10.2 

10.3 

Amended and Restated By-Laws of Hilton Worldwide Holdings Inc. (incorporated by reference to Exhibit 3.1 to the 
Company’s Current Report on Form 8-K (File No. 001-36243) filed on November 17, 2017).

Indenture with respect to the 4.625% Senior Notes due 2025 (the “2025 Notes”) and the 4.875% Senior Notes due 2027 (the 
“2027 Notes”), dated as of March 16, 2017, by and among Hilton Worldwide Finance LLC, Hilton Worldwide Finance Corp., 
the guarantors from time to time party thereto and Wilmington Trust, National Association, as trustee (incorporated by 
reference to Exhibit 4.1 to the Company’s Current Report on Form 8-K (File No. 001-36243) filed on March 22, 2017).

Form of 4.625% Senior Note due 2025 (included in Exhibit 4.1).

Form of 4.875% Senior Note due 2027 (included in Exhibit 4.1).

Indenture for the 4.250% Senior Notes due 2024 (the “2024 Notes”), dated as of August 18, 2016, by and among Hilton 
Domestic Operating Company Inc., Hilton Worldwide Holdings Inc., Hilton Worldwide Finance LLC, the guarantors from 
time to time party thereto and Wilmington Trust, National Association, as trustee (incorporated by reference to Exhibit 4.1 
to the Company’s Current Report on Form 8-K (File No. 001-36243) filed on August 18, 2016).

Form of 4.250% Senior Note due 2024 (included in Exhibit 4.4).

First Supplemental Indenture with respect to the 2025 Notes and the 2027 Notes, dated as of December 6, 2017, among 
the subsidiary guarantors listed therein and Wilmington Trust, National Association, as trustee.

First Supplemental Indenture with respect to the 2024 Notes, dated as of September 22, 2016, among Hilton Escrow 
Issuer LLC, Hilton Escrow Issuer Corp., Hilton Domestic Operating Company Inc., Hilton Worldwide Holdings Inc., Hilton 
Worldwide Finance LLC, the subsidiary guarantors party thereto, and Wilmington Trust, National Association, as trustee 
(incorporated by reference to Exhibit 4.6 to the Company’s Quarterly Report on Form 10-Q (File No. 001-36243) for the 
quarter ended September 30, 2016).

Second Supplemental Indenture with respect to the 2024 Notes, dated as of September 22, 2016, among Hilton Domestic 
Operating Company Inc., Hilton Worldwide Parent LLC, and Wilmington Trust, National Association (incorporated by 
reference to Exhibit 4.7 to the Company’s Quarterly Report on Form 10-Q (File No. 001-36243) for the quarter ended 
September 30, 2016).

Third Supplemental Indenture with respect to the 2024 Notes, dated as of October 20, 2016, among the subsidiary guarantors 
listed therein and Wilmington Trust, National Association, as trustee (incorporated by reference to Exhibit 4.14 to the 
Company’s Annual Report on Form 10-K (File No. 001-36243) for the year ended December 31, 2016).

Fourth Supplemental Indenture with respect to the 2024 Notes, dated as of December 12, 2016, among the subsidiary 
guarantors listed therein and Wilmington Trust, National Association, as trustee (incorporated by reference to Exhibit 4.15 
to the Company’s Annual Report on Form 10-K (File No. 001-36243) for the year ended December 31, 2016).

Fifth Supplemental Indenture with respect to the 2024 Notes, dated as of December 6, 2017, among the subsidiary 
guarantors listed therein and Wilmington Trust, National Association, as trustee.

Credit Agreement, dated as of October 25, 2013, among Hilton Worldwide Holdings Inc., as parent, Hilton Worldwide 
Finance LLC, as borrower, the other guarantors from time to time party thereto, Deutsche Bank AG New York Branch,  
as administrative agent, collateral agent, swing line lender and L/C issuer, and the other lenders from time to time party 
thereto (incorporated by reference to Exhibit 10.1 to the Company’s Registration Statement on Form S-1 (No. 333-191110)).

Amendment No. 1, dated as of August 18, 2016, to the Credit Agreement, dated as of October 25, 2013, by and among 
Hilton Worldwide Holdings Inc., Hilton Worldwide Finance LLC, the other guarantors party thereto from time to time, 
Deutsche Bank AG New York Branch as administrative agent, collateral agent, swing line lender and L/C issuer and the 
other lenders party thereto from time to time (incorporated by reference to Exhibit 10.2 to the Company’s Current Report 
on Form 8-K (File No. 001-36243) filed on August 18, 2016.

Amendment No. 2, dated as of November 21, 2016, to the Credit Agreement, dated as of October 25, 2013 (as amended), by 
and among Hilton Worldwide Holdings Inc., Hilton Worldwide Finance LLC, the other guarantors party thereto from time 
to time, Deutsche Bank AG New York Branch as administrative agent, collateral agent, swing line lender and L/C issuer 
and the other lenders party thereto from time to time (incorporated by reference to Exhibit 10.1 to the Company’s Current 
Report on Form 8-K (File No. 001-36243) filed on November 23, 2016).

102    |    HILTON

10.4 

10.5 

10.6 

10.7 

10.8 

10.9 

10.10 

10.11 

10.12 

10.13 

10.14 

10.15 

10.16 

10.17 

10.18 

10.19 

10.20 

10.21 

Amendment No. 3, dated as of March 16, 2017, to the Credit Agreement, dated as of October 25, 2013 (as amended), by and 
among Hilton Worldwide Holdings Inc., Hilton Worldwide Parent LLC, Hilton Worldwide Finance LLC, the other guarantors 
party thereto from time to time, Deutsche Bank AG New York Branch as administrative agent, collateral agent, swing line 
lender and L/C issuer and the other lenders party thereto from time to time (incorporated by reference to Exhibit 10.1 to 
the Company’s Current Report on Form 8-K (File No. 001-36243) filed on March 22, 2017).

Security Agreement, dated as of October 25, 2013, among the grantors identified therein and Deutsche Bank AG New 
York Branch, as collateral agent (incorporated by reference to Exhibit 10.2 to the Company’s Registration Statement on 
Form S-1 (No. 333-191110)).

Loan Agreement, dated as of October 25, 2013, among the subsidiaries party thereto, collectively, as borrower and 
JPMorgan Chase Bank, National Association, German American Capital Corporation, Bank of America, N.A., GS Commercial 
Real Estate LP and Morgan Stanley Mortgage Capital Holdings LLC, collectively, as lender (incorporated by reference to 
Exhibit 10.3 to the Company’s Registration Statement on Form S-1 (No. 333-191110)).

Guaranty Agreement, dated as of October 25, 2013, among the guarantors named therein and JPMorgan Chase Bank, 
National Association, German American Capital Corporation, Bank of America, N.A., GS Commercial Real Estate LP and 
Morgan Stanley Mortgage Capital Holdings LLC, collectively, as lender (incorporated by reference to Exhibit 10.4 to the 
Company’s Registration Statement on Form S-1 (No. 333-191110)).

Stockholders Agreement, dated as of December 17, 2013, by and among Hilton Worldwide Holdings Inc. and certain of its 
stockholders (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K (File No. 001-36243) 
filed on December 17, 2013).

Hilton Worldwide Holdings Inc. 2013 Omnibus Incentive Plan (incorporated by reference to Exhibit 10.15 to the Company’s 
Registration Statement on Form S-1 (No. 333-191110)).*

Severance Plan (incorporated by reference to Exhibit 10.18 to the Company’s Registration Statement on Form S-1  
(No. 333-191110)).*

Form of Director and Officer Indemnification Agreement (incorporated by reference to Exhibit 10.19 to the Company’s 
Registration Statement on Form S-1 (No. 333-191110)).*

2005 Executive Deferred Compensation Plan (as Amended and Restated Effective as of January 1, 2018).*

Form of 2014 Nonqualified Stock Option Agreement (incorporated by reference to Exhibit 10.3 to the Company’s 
Quarterly Report on Form 10-Q (File No. 001-36243) for the quarter ended March 31, 2014).*

Form of 2015 Nonqualified Stock Option Agreement (incorporated by reference to Exhibit 10.3 to the Company’s 
Quarterly Report on Form 10-Q (File No. 001-36243) for the quarter ended March 31, 2015).*

Form of Deferred Share Unit Agreement (incorporated by reference to Exhibit 10.1 to the Company’s Quarterly Report  
on Form 10-Q (File No. 001-36243) for the quarter ended June 30, 2015.*

Form of Restricted Stock Agreement—Conversion of 2016 Performance Shares (incorporated by reference to  
Exhibit 10.12 to the Company’s Quarterly Report on Form 10-Q (File No. 001-36243) for the quarter ended March 31, 2017).*

Form of 2016 Restricted Stock Unit Agreement (incorporated by reference to Exhibit 10.2 to the Company’s Quarterly 
Report on Form 10-Q (File No. 001-36243) for the quarter ended March 31, 2016).*

Form of 2017 Performance Share Agreement (incorporated by reference to Exhibit 10.7 to the Company’s Quarterly 
Report on Form 10-Q (File No. 001-36243) for the quarter ended March 31, 2017).*

Form of 2017 Restricted Stock Unit Agreement (incorporated by reference to Exhibit 10.8 to the Company’s Quarterly 
Report on Form 10-Q (File No. 001-36243) for the quarter ended March 31, 2017).*

Form of 2017 Nonqualified Stock Option Agreement (incorporated by reference to Exhibit 10.9 to the Company’s 
Quarterly Report on Form 10-Q (File No. 001-36243) for the quarter ended March 31, 2017).*

Form of 2017 Restricted Stock Unit Agreement for Special Awards (incorporated by reference to Exhibit 10.10 to the 
Company’s Quarterly Report on Form 10-Q (File No. 001-36243) for the quarter ended March 31, 2017).*

2017 ANNUAL REPORT    |    103

 
10.22 

10.23 

10.24 

10.25 

10.26 

10.27 

10.28 

10.29 

10.30 

10.31 

10.32 

10.33 

10.34 

Hilton 2017 Omnibus Incentive Plan (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on  
Form 8-K (File No. 001-36243) filed on May 26, 2017).*

Form of Deferred Share Unit Agreement for independent directors (incorporated by reference to Exhibit 10.2 to the 
Company’s Quarterly Report on Form 10-Q (File No. 001-36243) for the quarter ended June 30, 2017).*

Letter Agreement relating to certain tax matters, dated as of October 24, 2016, by and among Hilton Worldwide Holdings 
Inc., Park Hotels & Resorts Inc., and certain of Hilton Worldwide Holdings Inc.’s stockholders (incorporated by reference to 
Exhibit 10.5 to the Company’s Current Report on Form 8-K (File No. 001-36243) filed on October 24, 2016).

Letter Agreement relating to tax stockholders agreement, dated as of October 24, 2016, by and among Hilton Worldwide 
Holdings Inc., Hilton Grand Vacations Inc. and certain of Hilton Worldwide Holdings Inc.’s stockholders (incorporated by 
reference to Exhibit 10.6 to the Company’s Current Report on Form 8-K (File No. 001-36243) filed on October 24, 2016).

Stockholders Agreement, dated as of October 24, 2016, by and among Hilton Worldwide Holdings Inc., HNA Tourism 
Group Co., Ltd. and, solely for purposes of Section 4.3 thereof, HNA Group Co., Ltd. (incorporated by reference to  
Exhibit 10.1 to the Company’s Current Report on Form 8-K (File No. 001-36243) filed on October 24, 2016).

First Amendment to Stockholders Agreement, dated as of October 24, 2016, by and among Hilton Worldwide Holdings 
Inc. and certain of its stockholders (incorporated by reference to Exhibit 10.2 to the Company’s Current Report on  
Form 8-K (File No. 001-36243) filed on October 24, 2016).

Registration Rights Agreement, dated as of October 24, 2016, by and between Hilton Worldwide Holdings Inc. and  
HNA Tourism Group Co., Ltd. (incorporated by reference to Exhibit 10.3 to the Company’s Current Report on Form 8-K 
(File No. 001-36243) filed on October 24, 2016).

Amended and Restated Registration Rights Agreement, dated as of October 24, 2016, by and among Hilton Worldwide 
Holdings Inc. and certain of its stockholders (incorporated by reference to Exhibit 10.4 to the Company’s Current Report 
on Form 8-K (File No. 001-36243) filed on October 24, 2016).

Employee Matters Agreement, dated January 2, 2017, among Hilton Worldwide Holdings Inc., Hilton Domestic Operating 
Company Inc., Park Hotels & Resorts Inc. and Hilton Grand Vacations Inc. (incorporated by reference to Exhibit 10.1 to the 
Company’s Current Report on Form 8-K (File No. 001-36243) filed on January 4, 2017).

Tax Matters Agreement, dated January 2, 2017, among Hilton Worldwide Holdings Inc., Hilton Domestic Operating 
Company Inc., Park Hotels & Resorts Inc. and Hilton Grand Vacations Inc. (incorporated by reference to Exhibit 10.2  
to the Company’s Current Report on Form 8-K (File No. 001-36243) filed on January 4, 2017).

Transition Services Agreement, dated January 2, 2017, among Hilton Worldwide Holdings Inc., Park Hotels & Resorts Inc. 
and Hilton Grand Vacations Inc. (incorporated by reference to Exhibit 10.3 to the Company’s Current Report on Form 8-K 
(File No. 001-36243) filed on January 4, 2017).

License Agreement, dated January 2, 2017, by and between Hilton Worldwide Holdings Inc. and Hilton Grand Vacations 
Inc. (incorporated by reference to Exhibit 10.4 to the Company’s Current Report on Form 8-K (File No. 001-36243) filed on 
January 4, 2017).

Tax Stockholders Agreement, dated January 2, 2017, among Hilton Worldwide Holdings Inc., Hilton Grand Vacations Inc. 
and the other parties thereto (incorporated by reference to Exhibit 10.5 to the Company’s Current Report on Form 8-K 
(File No. 001-36243) filed on January 4, 2017).

10.35 

Restricted Stock Unit Agreement with Jonathan Witter (Two-Year Vesting).*

10.36 

Restricted Stock Unit Agreement with Jonathan Witter (Four-Year Vesting).*

104    |    HILTON

12 

21.1 

23.1 

31.1 

31.2 

32.1 

32.2 

Computation of Ratio of Earnings to Fixed Charges.

Subsidiaries of the Registrant.

Consent of Ernst & Young LLP.

Certificate of Christopher J. Nassetta, President and Chief Executive Officer, pursuant to Section 302 of the  
Sarbanes-Oxley Act of 2002.

Certificate of Kevin J. Jacobs, Executive Vice President and Chief Financial Officer, pursuant to Section 302 of the 
Sarbanes-Oxley Act of 2002.

Certificate of Christopher J. Nassetta, President and Chief Executive Officer, pursuant to Section 18 U.S.C. Section 1350, 
as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (furnished herewith).

Certificate of Kevin J. Jacobs, Executive Vice President and Chief Financial Officer, pursuant to Section 18 U.S.C.  
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (furnished herewith).

101.INS  XBRL Instance Document.

101.SCH  XBRL Taxonomy Extension Schema Document.

101.CAL  XBRL Taxonomy Extension Calculation Linkbase Document.

101.DEF  XBRL Taxonomy Definition Linkbase Document.

101.LAB  XBRL Taxonomy Extension Label Linkbase Document.

101.PRE  XBRL Taxonomy Extension Presentation Linkbase Document.

* 

This document has been identified as a management contract or compensatory plan or arrangement.

The agreements and other documents filed as exhibits to this report are not intended to provide factual information or 
other disclosure other than with respect to the terms of the agreements or other documents themselves, and you should 
not rely on them for that purpose. In particular, any representations and warranties made by us in these agreements or 
other documents were made solely within the specific context of the relevant agreement or document and may not 
describe the actual state of affairs as of the date they were made or at any other time.

ITEM 16.  FORM 10-K SUMMARY

None.

2017 ANNUAL REPORT    |    105

 
SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused 
this report to be signed on its behalf by the undersigned, thereunto duly authorized, in McLean, Virginia, on the 14th day of 
February 2018.

HILTON WORLDWIDE HOLDINGS INC.

By:  /s/ Christopher J. Nassetta

Name:  Christopher J. Nassetta 
Title:  President and Chief Executive Officer

Pursuant to the requirements of the Securities Act of 1934, this report has been signed by the following persons in the 
capacities indicated on the 14th day of February 2018.

Signature 

Title

/s/ Christopher J. Nassetta 

President, Chief Executive Officer and Director

Christopher J. Nassetta 

(principal executive officer)

/s/ Jonathan D. Gray 

Chairman of the Board of Directors

Jonathan D. Gray

/s/ Charlene T. Begley 

Charlene T. Begley

/s/ Melanie L. Healey 

Melanie L. Healey

/s/ Raymond E. Mabus, Jr. 

Raymond E. Mabus, Jr.

/s/ Judith A. McHale 

Judith A. McHale

/s/ John G. Schreiber 

John G. Schreiber

/s/ Elizabeth A. Smith 

Elizabeth A. Smith

/s/ Douglas M. Steenland 

Douglas M. Steenland

/s/ Zhang Ling 

Zhang Ling

Director

Director

Director

Director

Director

Director

Director

Director

/s/ Kevin J. Jacobs 

Executive Vice President and Chief Financial Officer

Kevin J. Jacobs 

(principal financial officer)

/s/ Michael W. Duffy 

Senior Vice President and Chief Accounting Officer

Michael W. Duffy 

(principal accounting officer)

106    |    HILTON

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Stockholder Information

Stock Market Information
Ticker Symbol: HLT
Market Listed and Traded: 
NYSE

Corporate Office
Hilton
7930 Jones Branch Drive
McLean, Virginia 22102

+1 703 883 1000
www.hilton.com/corporate

Investor Relations
7930 Jones Branch Drive
McLean, Virginia 22102

+1 703 883 5476
ir.hilton.com
ir@hilton.com

Independent Registered  
Public Accounting Firm
Ernst & Young LLP
1775 Tysons Boulevard
Tysons, Virginia 221022

+1 703 747 1000
ey.com

Transfer Agent
EQ Shareowner Services
P.O. Box 64874
St. Paul, Minnesota 55164-0874

+1 800 468 9716
www.shareowneronline.com

Annual Meeting  
of Stockholders
May 10, 2018
McLean, Virginia 22102

Fellow Shareholders

Nearly a century ago, 
a young entrepreneur 
named Conrad Hilton 
purchased, almost on 
impulse, the Mobley 
Hotel in Cisco, Texas. 
Soon the inventor  
of the modern 
hospitality industry 
found himself setting 
an even grander goal: 
“To fill the earth with 
the light and warmth 

of hospitality.” Almost one hundred years later our 
world continues to benefit from Conrad’s vision. 

I have said for some time that we have entered a 
Golden Age of Travel, and 2017 brought an important 
milestone with international tourism arrivals reaching 
a staggering 1.3 billion1 — an all-time high. Trends 
indicate this record will continue to be broken as  
the middle class grows in places like China and India, 
and the next generations of travelers seek unique 
adventures and genuine hospitality.

This golden age is a golden opportunity for our 
industry. Travel and tourism can emerge as a powerful 
remedy to the world’s challenges. We are a principal 
contributor to global economic growth, providing  
10 percent of global GDP. We are also the world’s 
largest employer, hiring one out of every nine people.1 
Travel is an engine for understanding, connecting 
diverse peoples, ideas, and cultures. We are in  
the business of creating travel opportunities  
and environments that enhance those human 
connections, creating a positive ripple effect  
through communities all over the world. 

This golden age is also a golden opportunity for 
Hilton. Our guests come from around the globe  
and arrive at our nearly 5,300 properties carrying 
the excitement, joy, and stress of their days. 

Waiting to greet them are 380,0002 Hilton Team 
Members with a simple mission: To make each 
and every guest feel like part of our family, feel at 
home, and to enrich their lives with unforgettable 
travel experiences.

Travel is an engine for 
understanding, connecting 
diverse peoples, ideas,  
and cultures.

2017 was a pivotal year for Hilton. We successfully 
completed the spin-offs of Park Hotels & Resorts 
and Hilton Grand Vacations to create a new 
simplified, resilient, fee-based business model.  
We celebrated our 5,000th property milestone, 
launched our 14th brand — Tapestry Collection by 
Hilton, rolled out new technologies, and returned 
nearly $1.1 billion to shareholders, all of which 
enhance the guest experience, strengthen our 
loyalty base, and drive performance. 

Hilton continued to expand travel opportunities  
for millions of ambitious new travelers. We opened 
nearly 400 new properties, a rate of more than  
one hotel per day, and 51,600 net new rooms.  
This marked our third consecutive year of record  
net unit growth — 6.5 percent — allowing us to 
welcome guests in 105 countries and territories. 
With a pipeline of nearly 2,300 properties and 
345,000 rooms, we continue to lead the industry  
in net unit growth. And our 21 percent share of 
rooms under construction accounts for more than 
four times our current market share, more than  
any other hospitality company. 

1 Source: WTTC https://www.wttc.org/-/media/files/reports/economic-impact-research/regions-2017/world2017.pdf

2 Team Members include employees at Hilton corporate offices and its owned and managed properties, and employees of franchisees who work 
on-property at independently owned and operated franchise properties in the Hilton portfolio.

© 2018 Hilton

Designed and produced by Corporate Reports Inc./Atlanta. www.cricommunications.com.

2017 ANNUAL REPORT

HILTON

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