In the Philippines, there is a separate classification for hotels ("Hotel") and "resorts" (Resort). For "hotels" the highest category is called "De Luxe Class", for "resorts" - just "AAA".

Find out more about the requirements for the hotel in the Philippines, to classify it as an "AAA class resort", you can from the official regulatory document of the Department of Tourism of the Philippines.

I quote the basic requirements:

b. Resort - any place or places with pleasant environment and atmosphere conducive to comfort, healthful relaxation and rest, offering food, sleeping accommodation and recreational facilities.

Section 9. Requirements for a Class «AAA» Resort. The following are the minimum requirements for the operation and maintenance of a Class: "AAA"

Resort:

a. Location and Environment
The resort is located in a suitable location free of noise, atmospheric and marine pollution.

b. Parking (If applicable)
An adequate parking space with parking security is provided free to guests.

c. Facilities and Room Accommodation
The resort has its rooms, facilities and amenities equivalent to those of the First Class Hotel.

d. Public Washrooms
There is a safe and adequate public toilet and bathroom for male and female, provided with sufficient hot and cold running water, toilet paper, soap, and hand towel and / or hand dryer.

e. Sports and Recreational Facilities
The resort is offered at least four (4) sports and recreational facilities.

f. Conference / Convention Facilities
Conference / convention facilities with attached toilets shall be provided.

g. Employee Facilities
Adequate and well-maintained cafeteria, locker rooms and separate baths for male and female employees.

Usually one letter A corresponds to category 3-4 *, therefore AAA should correspond to 5 * deluxe. As there is no official classification of hotels in the Philippines, it is impossible to comply with the 5 * hotel category in Europe.

Class 3A corresponds to both the 4th and 5th stars. But hotels in Southeast Asia can not be compared with European ones. I can say that AAA is a good level of hotels.