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Air NZ reports interim profit, maintains interim dividend

Half Year Results26 February 2020AIRIndustrials

Media release
27 February 2020


Air New Zealand reports interim profit

1

of $198 million

and maintains interim dividend



Air New Zealand has today announced earnings before other significant items and taxation of $198

million for the six-month period ended 31 December 2019, compared to $217 million in the prior

period, reflecting the slower demand growth environment, weakness in the global cargo market and

the ongoing unrest in Hong Kong. Earnings before taxation were $139 million and net profit after

taxation was $101 million.


Operating revenue growth of 3 percent was driven by solid demand across the airline’s Domestic and

Pacific Islands networks, as well as recently launched services into Asia and North America. This

helped to mitigate weaker cargo demand, increased competition on the Tasman and the impact of

disruptions in Hong Kong.


Operating costs increased 3.5 percent in the period, impacted by significant price increases in

domestic air navigation and landing charges, as well as a weaker New Zealand dollar. Maintenance

costs for third party contracts also increased, however this was more than offset by the related

revenues. Fuel costs increased 1.1 percent, as an improvement in the underlying fuel price was offset

by foreign exchange and fuel volumes resulting from growth in the International network.


Ownership costs increased by 7.1 percent, driven by the arrival of new, efficient aircraft including the

airline’s 14

th

Boeing 787-9 Dreamliner in a premium-heavy configuration.


Chairman Dame Therese Walsh says she is proud that management continues to execute the

strategy that was first communicated to the market in March 2019, whilst quickly adapting the

business to the evolving situation surrounding the Covid-19 outbreak.


“Our capacity discipline on existing routes, stimulation of leisure traffic with the domestic fare

restructure and entrance into attractive new international markets has driven good revenue

performance in the first half. Alongside our focus on profitable top-line growth, we are on track to

deliver the long-term sustainable cost savings target from our business review initiatives.


“While the Covid-19 situation is dynamic, we have taken immediate steps to mitigate the impact of

softer demand and I am confident that we have the ability to manage the expected short-term impacts

effectively,” she says.


The Board has declared a fully imputed interim dividend of 11.0 cents per share, in-line with the prior

period. The dividend will be paid on 25 March, to shareholders on record as at 13 March.


Chief Executive Officer Greg Foran acknowledged the Air New Zealand team and thanked them for

their contribution to the interim financial result.


“As I travel around the various parts of the business, it is clear that what makes Air New Zealand

stand out from its global competitors is the enthusiasm and dedication of our people. Their focus on

providing our customers with the best service will continue to be a key differentiator as we look to set

the airline up for future success.”


1 Represents earnings before other significant items and taxation. Other significant items of $59 million comprise of $46 million related to the

disestablishment of fair value aircraft hedges and reorganisation costs of $13 million

.




During his first 100 days, Mr Foran will undertake a diagnostic of the airline’s opportunities and risks.

This will provide the basis for determining potential changes to the future strategic direction of the

airline.


“Air New Zealand holds a special place in the hearts of New Zealanders and we take that

responsibility very seriously. As such, the diagnostic of the airline will look at how we can drive long-

term sustainable outcomes for our customers, our staff, the broader community and our

shareholders,” says Mr Foran.



Impact from the Covid-19 outbreak

As disclosed in its market announcement on 24 February, Air New Zealand has taken immediate

steps to mitigate the impact of demand weakness on some parts of the airline’s network following the

recent Covid-19 outbreak.


In addition to the temporary suspension of services into Shanghai and Seoul, the airline announced

that it would make further capacity reductions on other markets that are showing signs of weakness

following the outbreak. This includes services into Hong Kong and Japan, albeit to a lesser extent.


The reduction in services to Asia will result in approximately 17 percent less capacity across the

February to June period than the airline had initially planned.


“By proactively reducing these services we are better able to manage the cost implications of making

late changes to our network and can redirect our most efficient aircraft, the Boeing 787 Dreamliner,

to other parts of the network,” says Mr Foran.


The airline has also noted signs of weaker demand on the Tasman, as well parts of the Domestic

network, such as Queenstown and Christchurch which are primarily leisure-based destinations that

are popular with international visitors. As such, earlier this week the airline announced targeted

capacity reductions on certain Tasman and Domestic services to ensure the appropriate level of

capacity in this changing demand environment.


The airline will be increasing its market development investment to help drive additional demand,

specifically across its Domestic and Tasman markets.


Mr Foran says that the recent challenges presented by the Covid-19 outbreak show the resiliency of

the airline and its ability to respond quickly to changing market conditions.


“Air New Zealanders from across the business have been working around the clock to manage the

impact of the Covid-19 outbreak on our operations. Our business is resilient, and we have

demonstrated the ability time and again to respond quickly to changing market conditions. We have

a highly capable and experienced senior leadership team who have dealt with challenges such as

this before and I am confident that we will effectively navigate our way through this,” says Mr Foran.


Outlook


While the situation is uncertain, based on current assumptions of lower demand as well as the benefit

of the announced capacity reductions and lower jet fuel prices, the airline currently expects a net

negative impact to earnings in the range of $35 million to $75 million as a result of Covid-19.


At the midpoint of the estimated range above, which is approximately $55 million, the airline is

targeting earnings before other significant items and taxation to be in a range of approximately $300

million to $350 million

2

.


The airline will provide an update to this guidance should the current assumptions materially change.



2

Assuming jet fuel prices remain at US$65 per barrel for the remainder of the year and excludes the impact of the NZ IFRS 16.




Interim Financial Highlights


• Operating revenue of $3.0 billion

• Earnings before other significant items and taxation

3

of $198 million

• Earnings before taxation of $139 million

• Net profit after taxation of $101 million

• Reported operating cash flow of $534 million (or $423 million excluding the impact of the new

leasing standard, NZ IFRS 16)

• Fully imputed interim dividend of 11.0 cents per share, consistent with prior period




Ends

Issued by Air New Zealand Public Affairs ph +64 21 747 320


3. Earnings before other significant items and taxation represent Earnings stated in compliance with NZ IFRS (Statutory Earnings) after excluding items

which due to their size or nature warrant separate disclosure to assist with understanding the underlying financial performance of the Group. Earnings

before other significant items and taxation is reported within the Group’s condensed interim financial statements which was subject to review by the

external auditors. Further details are contained within Note 3 of the Group’s condensed interim financial statements

---

AIR NEW ZEALAND 2020INTERIM RESULT

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2

This presentation contains forward-looking statements. Forward-looking statements often include words

such as “anticipate”, “expect”, “intend”, “plan”, “believe”, “continue” or similar words in connection with

discussions of future operating or financial performance.

The forward-looking statements are based on management's and directors’ current expectations and

assumptions regarding Air New Zealand’s businesses and performance, the economy and other future

conditions, circumstances and results. As with any projection or forecast, forward-looking statements are

inherently susceptible to uncertainty and changes in circumstances. Air New Zealand’s actual results

may vary materially from those expressed or implied in its forward-looking statements.

The Company, its directors, employees and/or shareholders shall have no liability whatsoever to any

person for any loss arising from this presentation or any information supplied in connection with it. The

Company is under no obligation to update this presentation or the information contained in it after it has

been released.

Nothing in this presentation constitutes financial, legal, tax or other advice.

Forward-looking statements

AIR NEW ZEALAND 2020INTERIM RESULT
3

This presentation contains forward-looking statements. Forward-looking statements often include words

such as “anticipate”, “expect”, “intend”, “plan”, “believe”, “continue” or similar words in connection with

discussions of future operating or financial performance.

The forward-looking statements are based on management's and directors’ current expectations and

assumptions regarding Air New Zealand’s businesses and performance, the economy and other future

conditions, circumstances and results. As with any projection or forecast, forward-looking statements are

inherently susceptible to uncertainty and changes in circumstances. Air New Zealand’s actual results

may vary materially from those expressed or implied in its forward-looking statements.

The Company, its directors, employees and/or shareholders shall have no liability whatsoever to any

person for any loss arising from this presentation or any information supplied in connection with it.

The Company is under no obligation to update this presentation or the information contained in

it after it has been released.

Nothing in this presentation constitutes financial, legal, tax or other advice.

Forward-looking statements

Changes in accounting treatment

Throughout this presentation and all related commentary, prior period comparative figures have been

restated, where applicable, to reflect the retrospective disestablishment of fair value aircraft hedges

following clarifications on the treatment of these hedges by the International Financial Reporting

Interpretations Committee during the 2020 interim reporting period.

The Group’s adoption of the new leasing standard (NZ IFRS 16) effective 1 July 2019, has also impacted

the way in which the Group presents lease costs and other associated balances in the income

statement, balance sheet and statement of cash flows. Prior year comparatives have not been restated,

in accordance with the transition provisions of the new standard.

For further information, please refer to Note 8 of the Group’s 2020 Interim Financial Statements.

AIR NEW ZEALAND 2020INTERIM RESULT

AIR NEW ZEALAND 2020INTERIM RESULT

AIR NEW ZEALAND 2020INTERIM RESULT
6

• Changes in network strategy outlined last March are performing well

−Solid revenue performance in 1H, driven by growth into new markets and strong demand in the

Domestic and Pacific Islands markets

−Overall revenue performance impacted by further decline in the global cargo market

• Underlying unit cost improvement in 1H reflects successful implementation of business

transformation activities

−Remaining cost initiatives on track to be delivered in the next 18 months

−Overall cost performance impacted by maintenance costs, increased domestic air navigation

and landing charges, a weaker New Zealand dollar, and higher ownership costs

−Fuel costs in-line with expectations

• Well placed to navigate short-term demand impact of the recent Covid-19 outbreak

1H 2020 result reflects delivery of our strategy amidst a mixed

economic environment

AIR NEW ZEALAND 2020INTERIM RESULT
7

Good performance from recently launched

growth markets across Asia and the US

A321 NEO’s on the Tasman and Pacific

Islands network provide ~30% more

seats, at the same fuel cost per trip

Strong demand across the Domestic and

Pacific Islands networks

Our network responses to the lower demand growth environment

helped drive improved revenue outcomes in the first half

Attractive new

markets

1

Upgauge

aircraft

2

Moderate growth

on existing routes

3

Previously communicated drivers of network

growth:

AIR NEW ZEALAND 2020INTERIM RESULT
8

Our cost reduction initiatives previously outlined in March last year

remain on track

Cost programme targets

1

Removal of inefficiencies associated

with the Rolls-Royce engine issues

2

~5% reduction in overheads through

reprioritisation, process efficiencies

and automation

3

A targeted review of the operations

cost base

What we said in March

2019

On track to achieve or

exceed?

AmountTiming

1

AmountTiming

~$20

million

All 2020

 

On track to deliver planned

savings despite additional

TEN maintenance backlog

~$20

million

Split

evenly

2020 and

2021

 

On track

~$20

million

Split

evenly

2020 and

2021

 

On track to achieve target,

with timing skewed to 2021

1

Refers to Air New Zealand’s financial year.

AIR NEW ZEALAND 2020INTERIM RESULT
9

1H 2020 financial highlights

•Operating revenue $3.0 billion, up 3.0%

•Earnings before other significant items and

taxation $198 million, down 8.8%

•Earnings before taxation $139 million

•Net profit after taxation $101 million, down 33%

•Reported operating cash flow of $534 million

($38m)

Taxation

$101m

Net profit

after taxation

$198m

Earnings before

other significant

items and

taxation

($59m)

Other significant

items

1

$139m

Earnings before

taxation

1

Refer to slide 31 for further details on other significant items.

464

331

327

217

198

0

50

100

150

200

250

300

350

400

450

500

Dec

2015

Dec

2016

Dec

2017

Dec

2018

Dec

2019

Earnings before other significant items and taxation

($ million)

AIR NEW ZEALAND 2020INTERIM RESULT

AIR NEW ZEALAND 2020INTERIM RESULT
11

Revenue

•Passenger revenue excluding FX up 2.8%; reported up 3.2%

–Strong demand up 4.0% oncapacity growth of 2.8%

–RASK excluding FX down 0.1%; reported up 0.3%

•Cargo revenue excluding FX down 9.4%; reported down 8.5%

Cost

•CASK

*

improvement of 0.5%

−Reported CASK including fuel, FX and maintenance for third parties up 0.7%

−Economies of scale and efficiencies of $59 million more than offset the impact of

non-fuel price changes

•Reported fuel cost increased $7 million, 1.1%driven by:

–Average fuel price decrease (net of hedging) of $28 million, down 4.3%

1

–Weaker New Zealand dollar adversely impacted fuel cost by $20 million

–Increased volumes from capacity growth drove $15 million of additional cost

Solid revenue growth and CASK

*

improvement offset by a weaker

New Zealand dollar

*

Excluding fuel price movement, FX and maintenance for third parties.

1

Fuel cost movement details provided in supplementary slides.

AIR NEW ZEALAND 2020INTERIM RESULT
12

1

For further details refer to Fuel Cost Movement slide 26.

Additional commentary

•Labour cost increase of 1.3%,

below capacity growth of 2.8%

and driven by reduced incentive

payments as well as impact of

cost initiatives outlined in

business review

•Maintenance, aircraft operations

and passenger services costs

reflect 2.8% capacity growth and

additional maintenance activity

for third parties, as well as an

increase in domestic air

navigation and landing charges

•Ownership cost increase driven

by new aircraft deliveries

Changes in profitability

AIR NEW ZEALAND 2020INTERIM RESULT
1H 2020 Passenger revenue performance by market

13

1

Pacific Islands includes Bali and Honolulu.

Tasman

Pacific

Islands

1

Asia

North

America

South

America

Europe

•Strong RASK growth due to capacity

rationalisation

•Some softness in Samoa following the

measles outbreak

•Robust revenue growth driven by new

services, as well Rugby World Cup

demand in Japan

•Softness in Hong Kong remains due to

ongoing unrest

•Market capacity remains high although

some signs of rationalisation towards the

end of 1H 2020

•Strong demand has driven improved RASK

•Domestic fare restructure has stimulated

additional leisure demand

•Robust Corporate sector demand

•Additional market capacity

•Weaker New Zealand dollar

impacted demand from

New Zealand to the US

•Steady performance

across peak season,

however economic

environment continues

to be challenging

•Performance

in-line with

expectations

AIR NEW ZEALAND 2020INTERIM RESULT
14

• Overall cargo decline of 9.4%*, excluding

FX, driven by:

– Load factor declines, particularly in North

America and Asia, partly due to declining

flow of goods between the US and China

– Moderation of capacity on some parts of the

network, partially offset by cargo capacity

into new routes

– Continued intense pricing competition on the

Tasman as market remains over supplied

Challenges in the global cargo market impacted 1H 2020

performance

Revenue

down

9.4%*

Yield

down

1.3%

Volume

down

8.1%

* Reported Cargo revenue decreased 8.5%, inclusive of foreign exchange impact.

AIR NEW ZEALAND 2020INTERIM RESULT
10.11

10.04

(0.26)

0.21

0.10

(0.12)

0.14

7

8

9

10

11

DEC 2018

CASK

ECONOMIES

OF SCALE AND

EFFICIENCIES

PRICETHIRD PARTY

MAINTENANCE

FUEL PRICEFOREIGN

EXCHANGE

DEC 2019

CASK

CASK (cents)

• CASK*improvement of 0.5%

−Reported CASK increased 0.7%, primarily due to increased costs associated with maintenance for

third parties, which is offset by a corresponding increase in operating revenue

−$59 million in efficiencies and economies of scale

* Excluding fuel price movement, FX and maintenance for third parties.

Strong focus on cost initiatives drove an underlying improvement in

1H 2020 CASK*

15

CASK*

decreased 0.5%

AIR NEW ZEALAND 2020INTERIM RESULT
16

•On a comparable basis

1

, operating cash flow has declined

11% to $423 million

−Includes one-off cash outflow of ~$55 million related to the pre-

purchase of certain engine parts

−Reported operating cash flow of $534 million

•Cash on hand of $1.0 billion, down 4.9% from June 2019

•Stable outlook Baa2rating from Moody’s

•Gearing of 54.3%

2

, an increase of 2.6 percentage points

from 1 July 2019, driven by continued investment in fleet

•Fully imputed interim dividend of 11.0 centsper share,

consistent with the prior period

10.010.0

11.011.011.0

Dec

2015

Dec

2016

Dec

2017

Dec

2018

Dec

2019

Interim dividend declared

(cents per share)

Robust operating cash flow and financial resilience in a

challenging environment

541

376

479

475

534

Dec

2015

Dec

2016

Dec

2017

Dec

2018

Reported

Dec

2019

Operating cash flow

($ millions)

1

Operating cash flow on comparable basis excludes reclassifications arising under the new leasing standard, NZ IFRS 16.

2

Refer to slide 30 for further information on gearing movements. The net debt calculation has changed this year following the Group’s adoption of NZ IFRS 16 from 1 July 2019.

AIR NEW ZEALAND 2020INTERIM RESULT
0

200

400

600

800

1,000

201520162017201820192020202120222023

$ millions

ForecastActual

17

• Forecast investment of $1.5 billion in aircraft and

associated assets through to 2023, including the

first Boeing 787-10 aircraft

• Assumes NZD/USD = 0.65

• Timing of forecast expenditure has shifted with

the delay in the arrival of 4 domestic NEOs

**

* Includes progress payments on aircraft.

** Two aircraft have been delayed from 2021 to 2022, and two from 2022 to 2023.

Fleet investment update

Aircraftdelivery schedule(as at 31 December 2019)

Number in

existing fleet

Number

on order

DeliveryDates (financial year)

2H 2020202120222023

Owned fleet on order

Boeing 787-10

-1***---1

Airbus A320/A321 NEOs

67***-142

ATR72-600

272 11--

Leased aircraft****

Airbus A320/A321 NEOs

5-----

Actual and forecast aircraft capital expenditure*

*** Does not reflect seven Boeing 787-10 and two A321 NEO aircraft on order for expected delivery from 2024.

**** Leased aircraft will be returned to the lessor at the end of the lease term.

AIR NEW ZEALAND 2020INTERIM RESULT

AIR NEW ZEALAND 2020INTERIM RESULT
19

We are adjusting our business to reflect demand softness across a

number of markets following the outbreak of Covid-19

AsiaTasman/Pacific Islands*Domestic

Demand

environment

- Softer inbound demand across Asia to

New Zealand

- Outbound demand to Asia

destinations has reduced substantially

- Cargo impact from reduced demand

and capacity reductions

- Weaker demand on Tasman routes

following China travel restrictions

- Pacific Islands demand remain solid

- Domestic network impacted from

Covid-19 related cancellations

(inbound travel with intra-New

Zealand itineraries)

Air New

Zealand

actions

- Total Asia capacity decline of ~17%

from Feb to Jun

- Temporary suspension of Shanghai

services from Jan through to late Mar

- Temporarily suspending Seoul

services from Mar to Jun

- Additional capacity adjustments

across Asia, primarily focused on

Hong Kong

- 3% targeted capacity reductions,

focused on services to Sydney,

Melbourne and Brisbane across Mar

to May

- Reallocated efficient Boeing 787-9

aircraft from lower demand Asia

routes to Honolulu and Bali

- Increasing market development

activities to stimulate demand

- Overall domestic capacity reductions

of ~2% from Mar to Apr

- Reductions focused on leisure

destinations of Christchurch and

Queenstown which have seen

greatest impact

- Increasing market development

activities to stimulate demand

*

Pacific Islands includes Bali and Honolulu.

AIR NEW ZEALAND 2020INTERIM RESULT
20

Sector

1H 2020

capacity

2H 2020

capacity

Full year

2020

capacity

Previous

2020 capacity

plan

1

Domestic(2.4%)(1%) - flat(1%) - (2%)(2%) - (3%)

Tasman &

Pacific Islands

2

+0.3%+0.5% - 1%flat - +1%+2% - 3%

International

Long-haul

+5.8%+2% - 3%+3% - 4%+7% - 8%

Group+2.8%+1% - 2%+1.5 - 2.5%+4% - 5%

Revised capacity outlook reflects actions taken to mitigate

impact of slower demand from Covid-19

1

Prior to the outbreak of Covid-19.

2

Pacific Islands includes Bali and Honolulu.

AIR NEW ZEALAND 2020INTERIM RESULT
540

560

580

600

620

$55$60$65$70$75

NZD Cost of Fuel (millions)

Singapore Jet (USD/barrel)

2H 2020 Fuel Cost

1

sensitivity (inclusive of hedging)

21

1

Assumes an average jet fuel price of US$65 per barrel for the second half of the 2020 financial year and a NZD/USD rate of 0.65.

2

Assumes an average jet fuel price of US$72 per barrel for the full 2020 financial year.

649

622

1,271

656

~590

~1,250

2

0

200

400

600

800

1,000

1,200

1,400

1H2HFY

NZD millions

2020 Fuel cost outlook

20192020

2020E

Fuel cost outlook and sensitivities for the remainder of 2020

AIR NEW ZEALAND 2020INTERIM RESULT
22

2020 Outlook

While the situation is uncertain, based on our current assumptions of lower demand

as well as the benefit of the announced capacity reductions and lower jet fuel

prices, the airline currently expects a net negative impact to earnings in the range

of $35 million to $75 million as a result of Covid-19.

At the midpoint of the estimated range above, which is approximately $55 million,

the airline is targeting earnings before other significant items and taxation to

be in a range of approximately $300 million to $350 million

1

.

The airline will provide an update to this guidance should the current assumptions

materially change.

1

Assuming jet fuel prices remain at US$65 per barrel for the remainder of the year and excludes the impact of NZ IFRS 16.

AIR NEW ZEALAND 2020INTERIM RESULT

AIR NEW ZEALAND 2020INTERIM RESULT

AIR NEW ZEALAND 2020INTERIM RESULT
Supplementary

slides

AIR NEW ZEALAND 2020INTERIM RESULT
26

Decrease in

jet fuel price

US$87 to US$76

per barrel

Dec 2019

hedge loss of

$22m

vs

Dec 2018

hedge

gain of $24m

$28 million

effective decrease

in fuel price

(4%)

Fuel cost movement

649

15

(74)

46

20

656

0

200

400

600

800

DEC 2018

FUEL COST

VOLUMEUNDERLYING

PRICE

NET HEDGINGFX

MOVEMENTS

DEC 2019

FUEL COST

$ millions

AIR NEW ZEALAND 2020INTERIM RESULT
27

Fuel hedging*

• 91% of estimated volumes hedged in 2H

2020

• 56% of 1H 2021 estimated volumes

currently hedged

Foreign exchange hedging

• 2H 2020 US dollar is 88% hedged at a rate

of 0.6617

• 1H 2021 US dollar is 50% hedged at a rate

of 0.6472

* Based on fuel hedging disclosure as at 21 February 2020.

Hedging update

AIR NEW ZEALAND 2020INTERIM RESULT
7.5

7.0

7.5

7.1

7.1

7.8

8.0

2016201720182019202020212022

Aircraft fleet age in years

(seat weighted)

HistoricalForecast

28

Projected aircraft in service and fleet age

*

Excludes short-term leases which provide cover for the global Rolls-Royce engine issues.

*

*

202020212022

Boeing 777-300ER

777

Boeing 777-200ER887

Boeing 787-9141414

Airbus A320222016

Airbus A320/A321 NEO111216

ATR72-600282929

Bombardier Q300232323

Total Fleet113113112

AIR NEW ZEALAND 2020INTERIM RESULT
29

Impact of new lease accounting standard (NZ IFRS 16)

Income statement impact

Dec 2018

$M

Dec 2019

$M

Notes

Rental and lease expense122

Depreciation expense111Net movement of $6 million comprised of:

Interest expense14NZ IFRS 16 methodology changes3

Other expenses3Underlying changes to lease portfolio3

Total income statement122

Total income statement1286

Note: For details on the transitional impact of NZ IFRS 16 on the balance sheet, refer to Note 8 of the Group’s Interim Financial Statements.

Dec 2018

$M

Dec 2019

$M

Notes

Cash flows from

operating activities

111Cash flows from financing

activities

111This represents the reclassification of the principal

portion of operating lease payments

Statement of cash flows impact

AIR NEW ZEALAND 2020INTERIM RESULT
30

* Includes capitalised off-balance sheet aircraft lease commitments at 30 June 2019.

1

Refer to Note 8 in the Group’s 2020 Interim Financial Statements for details of the fair value hedge adjustment and impact ofNZ IFRS 16.

Reconciliation of gearing movements

Reported

30 Jun 2019

Fair value

hedge

adjustment

Adjusted

30 Jun 2019

Impact of

NZ IFRS 16

Restated

1 Jul 2019

Reported

31 Dec 2019

Net Debt

($M)

2,517*-2,517*(384)2,1332,389

Equity

($M)

2,089(97)1,992-1,9922,014

Gearing (%)

54.6*55.8*51.754.3

Aircraft lease commitments for

the next twelve months

multiplied by a factor of seven

$(1,246m)

Operating lease liabilities

$862m

Impact of bringing operating leases on balance sheet:

AIR NEW ZEALAND 2020INTERIM RESULT
31

Earnings before other significant items and taxation

Dec 2019

$M

Dec 2018

$M

Full year

estimate

$M

Earnings before taxation (per NZ IFRS)

139211

Add back other significant items:

Disestablishment of fair value aircraft hedges

1

46646

Reorganisation costs

2

13-20 -25

Gain on sale of airport slots

3

--(21)

Earnings before other significant items and taxation

198217

Earnings before other significant items and taxation represent Earnings stated in compliance with NZ IFRS (Statutory Earnings) after excluding items which due to their size or

nature warrant separate disclosure to assist with understanding the underlying financial performance of the Group. Earnings before other significant items and taxation is

reported within the Group’s condensed interim financial statements which was subject to review by the external auditors. Furtherdetails are contained within Note 3 of the

Group’s condensed interim financial statements.

1

The International Financial Reporting Interpretations Committee ("IFRIC") published a new interpretation on the principals ofNZIFRS 9.The interpretation no longer permits

fair value hedges of underlying United States Dollar aircraft values previously undertaken by the Group.The retrospective application of the interpretation resulted in the

disestablishment of these hedges.

2

Reorganisation costs relate to the withdrawal of services on the London-Los Angeles route and a two-year cost reduction programme.

3

A gain on sale related to the sale of northern winter Heathrow landing slots (arising from the exit of the London-Los Angeles route) is expected to be recognised in June 2020.

AIR NEW ZEALAND 2020INTERIM RESULT
32

* Comparative is for 30 June 2019.

** Comparative information is at 1 July 2019, the Group’s transition date for NZ IFRS 16.

*** Dividends are fully imputed.

Dec 2019

$M

Dec 2018

$M

Movement

$M

Movement

%

Operating revenue

3,0152,927883.0%

Earnings before other significant items and taxation

198217(19)(8.8%)

Earnings before taxation

139211(72)(34.1%)

Net profit after taxation

101150(49)(32.7%)

Operating cash flow

5344755912.4%

Cash position*

1,0031,055(52)(4.9%)

Gearing**

54.3%51.7%-2.6 pts

Ordinary dividends declared***

11.0 cps11.0 cps--

Financial overview

AIR NEW ZEALAND 2020INTERIM RESULT
33

* Calculation based on numbers before rounding.

Dec 2019Dec 2018Movement*

Passengers carried (‘000s)9,0408,8951.6%

Available seat kilometres (ASKs, millions)23,74123,0842.8%

Revenue passenger kilometres (RPKs, millions)20,02119,2444.0%

Load factor84.3%83.4%0.9pts

Passengerrevenue per ASKs as reported

(RASK, cents)

10.810.80.3%

Passenger revenue per ASKs, excluding FX

(RASK, cents)

10.810.8(0.1%)

Group performance metrics

AIR NEW ZEALAND 2020INTERIM RESULT
34

Dec 2019Dec 2018Movement*

Passengers carried (‘000s)5,7875,7550.6%

Available seat kilometres (ASKs, millions)3,5063,591(2.4%)

Revenue passenger kilometres (RPKs, millions)2,9732,9700.1%

Load factor84.8%82.7%2.1pts

Passengerrevenue per ASKs as reported

(RASK, cents)

24.322.57.7%

Passenger revenue per ASKs, excluding FX

(RASK, cents)

24.2

22.5

7.6%

* Calculation based on numbers before rounding.

Domestic

AIR NEW ZEALAND 2020INTERIM RESULT
35

1

Pacific Islands including Bali and Hawaii.

* Calculation based on numbers before rounding.

Dec 2019Dec 2018Movement*

Passengers carried (‘000s)2,1112,0741.8%

Available seat kilometres (ASKs, millions)7,0937,0720.3%

Revenue passenger kilometres (RPKs, millions)5,8525,8320.3%

Load factor82.5%82.5%

-

Passengerrevenue per ASKs as reported

(RASK, cents)

9.79.9(1.9%)

Passenger revenue per ASKs, excluding FX

(RASK, cents)

9.7

9.9

(1.5%)

Tasman & Pacific Islands

1

AIR NEW ZEALAND 2020INTERIM RESULT
36

* Calculation based on numbers before rounding.

Dec 2019Dec 2018Movement*

Passengers carried (‘000s)1,1421,0667.2%

Available seat kilometres (ASKs, millions)13,14212,4215.8%

Revenue passenger kilometres (RPKs, millions)11,19610,4427.2%

Load factor85.2%84.1%1.1pts

Passengerrevenue per ASKs as reported

(RASK, cents)

7.98.0(0.9%)

Passenger revenue per ASKs, excluding FX

(RASK, cents)

7.88.0(1.9%)

International

AIR NEW ZEALAND 2020INTERIM RESULT
Available Seat Kilometres (ASKs)Number of seats operated multiplied by the distance flown (capacity)

Cost/ASK (CASK)Operatingexpenses divided by the total ASK for the period

Gearing

Net Debt / (NetDebt + Equity); Net Debt includes capitalised aircraft operating lease commitments at 30 June

2019

Net Debt

Interest-bearing liabilities, lease liabilities less bank and short-term deposits, net open derivatives held in relation

to interest-bearing liabilities and lease liabilities, and interest-bearing assets, plus, for the prior period, net aircraft

operating lease commitments for the next twelve months multiplied by a factor of seven (excluding short-term

leases, which provide cover for Boeing 787-9 engine issues)

Passenger Load FactorRPKs as a percentage of ASKs

PassengerRevenue/ASK (RASK)Passenger revenuefor the period divided by the total ASK for the period

Revenue Passenger Kilometres

(RPKs)

Number of revenue passengers carried multiplied by the distance flown (demand)

Yield (referring to Cargo)Cargo revenue for the period divided by freight tonne kilometres

The following non-GAAP measures are not audited: CASK,Gearing, Net Debt, RASK and Yield.Amounts used within the calculations are derived from the

condensed Group interim financial statements where possible. The interim financial statements are subject to review by the Group’s external auditors. The

non-GAAP measures are used by management and the Board of Directors to assess the underlying financial performance of the Group in order to make

decisions around the allocation of resources.

Glossary of key terms

37

AIR NEW ZEALAND 2020INTERIM RESULT
Resources

Contact information

Email: investor@airnz.co.nz

Share registrar: enquiries@linkmarketservices.com

Investor website:www.airnewzealand.co.nz/investor-centre

Monthly traffic updates: www.airnewzealand.co.nz/monthly-operating-data

Quarterly fuel hedging disclosure: www.airnewzealand.co.nz/fuel-hedging-announcements

Corporate governance: www.airnewzealand.co.nz/corporate-governance

Sustainability: https://www.airnewzealand.co.nz/sustainability

Find more information about Air New Zealand

38

AIR NEW ZEALAND 2020INTERIM RESULT

---

INTERIM FINANCIAL
REPORT 2020

Letter from the Chairman
2

AIR NEW ZEALAND GROUP

Kia ora koutou katoa.

As we celebrate the 80th anniversary of Air New Zealand this year,

I am reminded of the tremendous history of this airline and of the

milestones that we have achieved. From an operation that started

with three flying boats, we now operate more than 110 aircraft to

over 40 destinations, connecting New Zealanders to the world and

the world to New Zealand.

In the last 10 years alone, Air New

Zealand has substantially expanded

its network, modernised and simplified

its fleet and innovated the customer

experience both at the airport and

on-board our flights. We have also put

sustainability at the heart of our business

strategy and have partnered with regional

and iwi stakeholders to ensure that the

regions remain core to the narrative for

New Zealand’s ongoing success.

While it is milestones like this that lead

us to reflect on where we have come

from, it is crucial that we focus on where

we are headed. 2020 is shaping up to

be an exciting year for the airline, with

direct flights to New York commencing in

October providing the first ever non-stop

link between Australasia and the east

coast of the United States. We will also

unveil our vision for the aircraft cabin

of the future, which is the outcome of

three years of product testing with our

customers. We know that our world-class

product and service offering is one of our

key competitive advantages and these

exciting new developments will further

solidify that advantage.

Our new Chief Executive Officer Greg

Foran has now officially taken the helm

and has been spending time getting to

know our business and our people. Greg

has a very hands-on approach and is

an extremely accomplished executive,

who has proven in some of the toughest

commercial environments in the world

that he has the ability to understand and

deliver on customer needs, empower staff

to provide outstanding customer service

and produce excellent commercial

results. The Board and I are proud to have

someone of Greg’s calibre leading the

airline into its 80th year and beyond.

On behalf of the Board, I would like to take

the opportunity to thank Jeff McDowall

for his excellent stewardship of the role of

Acting Chief Executive Officer, as well as

the rest of the Executive team who have

been unwavering in their dedication to

executing our strategic goals.

In a period where we have seen

further external challenges impact our

business, I want to acknowledge and

thank all Air New Zealanders for their

hard work and dedication. Whether it

be working to secure leased aircraft

to limit customer disruption from the

ongoing engine maintenance backlog

or regularly checking in on a nervous

flyer during a flight, I feel proud every

day of our Air New Zealand whānau.

Speaking of external challenges, our

team have spent a great deal of time in

recent weeks assessing the expected

impact of Covid-19 on the airline. While

the situation is dynamic and continues

to evolve, we have taken immediate

steps to mitigate the impact of softer

demand. This includes reducing capacity

to a number of destinations within Asia,

as well as some Domestic and Tasman

ports where we are seeing the indirect

effect of this reduced demand. We have

the flexibility to scale these adjustments

up or down as the need requires and

I am confident that we have the ability

to manage the expected short-term

impacts of Covid-19 effectively.

Above – Dame Therese Walsh; Chairman

AIR NEW ZEALAND GROUP

Financial Results
Air New Zealand has delivered a solid

result for the first six months of the

financial year, with earnings before other

significant items and taxation

1

of $198

million. This represents a decline of 8.8

percent compared to the prior period,

reflecting the slower demand growth

environment as well as weakness in

the global cargo markets, increased

competition on the Tasman, and the

impact of ongoing unrest in Hong Kong.

The business is making good progress

to mitigate the impact of this slower

demand growth environment. Last year

we highlighted a number of tactical

responses to address the external

challenges facing the airline, such as

moderating growth on our mature routes

to drive stronger unit revenue and

margin, restructuring our domestic fare

framework to stimulate leisure traffic,

and delivering sustainable cost savings

via our business review initiatives.

These actions have enabled us to deliver

increased operating revenue of $3.0

billion, up 3.0 percent on last year, and

achieve underlying unit cost savings

of 0.5 percent despite significant price

increases in domestic air navigation and

landing charges.

Our financial position remains robust with

gearing at 54.3 percent. Air New Zealand

also continues to maintain a stable

investment grade credit rating of Baa2

from Moody’s. For this interim period

the Board is pleased to declare a fully

imputed interim dividend of 11.0 cents

per share.

Outlook

While the outlook for the remainder

of the year is uncertain, based on our

current assumptions of lower demand

as well as the benefit of the announced

capacity reductions and lower jet fuel

prices, the airline currently expects a

net negative impact to earnings in the

range of $35 million to $75 million as

a result of Covid-19.

At the midpoint of the estimated range

above, which is approximately $55

million, the airline is targeting earnings

before other significant items and

taxation to be in a range of approximately

$300 million to $350 million

2

.

The airline will provide an update to this

guidance should the current assumptions

materially change.

Ngā mihi

Dame Therese Walsh

Chairman

27 February 2020

Earlier this year, we welcomed

Laurissa Cooney to the Board

as an independent non-

executive director. Laurissa has

a strong understanding of the

regional tourism industry, as

well as deep connections to

iwi and regional stakeholders

across New Zealand. She has

excellent commercial skills as

well as a passion for leadership,

and we are very excited for the

new perspective she brings to

the Board.

At the end of March we will

farewell Sir John Key. Sir

John has made an invaluable

contribution to the Board and

has been instrumental to the

delivery of our overall strategy

during that time. I would like

to thank him for his dedication

and I wish him all the very

best for the future. Whilst Sir

John’s replacement is yet to be

announced, I am confident that

we continue to have the right

mix of experience at the Board

and Executive level to lead the

airline into the future.

Governance changes

32020 INTERIM FINANCIAL REPORT

Contents

Letter from the Chairman 2

Letter from the

Chief Executive Officer

4

Financial Commentary 5

Change in Profitability 7

Condensed Interim

Financial Statements

8

Independent Review Report 19

1

Refer to the financial commentary section

on page 5. Earnings before taxation were

$139 million.

2

Assuming jet fuel prices remain at US$65

per barrel for the remainder of the year and

excludes the impact of NZ IFRS 16.

4
Letter from the Chief Executive Officer

Since joining Air New Zealand earlier this month, I have taken the

opportunity to spend as much time as possible out in the business,

getting to know our people, our customers and our operations.

It has been a terrific experience and has enabled me to get a feel

for the unique culture of the airline and to soak up the insights and

vast knowledge of the team around me.

It is clear to me that we run a fantastic

airline, playing to our core strengths in

domestic New Zealand and across the

Pacific Rim. Over time we have built

key competitive advantages, such as a

domestic network that is unmatched,

an international network that leverages

deep alliance partnerships, and we

operate a modern and fuel-efficient fleet.

Most importantly, we have a team of

enthusiastic, dedicated and extremely

capable employees who come to work

every day focused on delivering an

exceptional customer experience.

As I have interacted with different teams

across the airline, the genuine desire

Air New Zealanders have to go above

and beyond for the customer has been

quite astounding to me. I think it speaks

volumes about the value our organisation

has placed on getting the culture right.

To all Air New Zealanders, I thank each

and every one of you for everything that

you do. You are the very core of our

airline and the key to its ongoing success.

The 2020 interim result and outlook

for the full year reflect a number of flow-

on effects from the slowing demand

growth environment, weakness in the

global cargo market and the ongoing

unrest in Hong Kong. The full impact of

the recent Covid-19 outbreak remains

uncertain but will undoubtedly have an

impact on our financial performance

for the second half of the year. This

uncertainty should not detract from

the fact that we are a strong, resilient

airline, with an incredibly powerful core

domestic business, in an industry that is

at the forefront of innovation, technology

and customer service.

My focus over the coming months will be

to work through a directed diagnostic of

the airline’s strategic opportunities and

risks, and, together with my Executive

team, set a course for the future of Air

New Zealand. While we still have further

work and analysis to do, it is clear that we

need to remain vigilant at this part of the

economic cycle and continuously deliver

the high-quality standard of service

our customers expect from us, while

improving our financial performance.

I recognise that I have inherited an

enormous legacy and that Air New

Zealand is a company that is dear to the

heart of New Zealanders. I could not be

more excited to be back home in New

Zealand after 25 years, taking the lessons

I have learnt in my career and using them

to shape the future of this iconic company.

My overarching vision is to make Air New

Zealand a company that all companies,

not just other airlines, aspire to be

like – whether it be from a financial or

operational perspective, or in terms of the

culture, the customer experience, product

innovation or passion for sustainability.

I look forward to sharing more with you

in the coming months.

Ka kite anō au i a koutou mauriora.

Greg Foran

Chief Executive Officer

27 February 2020

AIR NEW ZEALAND GROUP

Above – Greg Foran; Chief Executive Officer

5
Our network responses to the lower

demand growth environment have

resulted in a solid revenue performance,

with strong demand on the Domestic and

Pacific Islands networks, as well as newer

services into Asia and North America.

This has been offset by increased domestic air navigation and

landing charges, additional ownership costs and a weaker New

Zealand dollar. Underlying unit cost improvements contributed

$59 million to profitability, driven by strong economies of scale and

efficiencies as the airline implements its business review initiatives.

Despite the challenging demand environment, the Group delivered

earnings before other significant items and taxation

1

of $198 million

for the first six months of the 2020 financial year. Earnings before

taxation were $139 million.

Revenue

Operating revenue for the period

increased 3.0 percent to $3.0 billion, an

increase of $88 million. Excluding the

impact of foreign exchange, operating

revenue increased 2.6 percent. Passenger

revenue increased by 3.2 percent to

$2.6 billion, reflecting higher capacity

across the long-haul network as well

as Domestic unit revenue growth.

Excluding the impact of foreign exchange,

passenger revenue was up 2.8 percent.

Capacity (Available Seat Kilometres, ASK)

increased 2.8 percent this period, driven

by the commencement of new routes on

the long-haul network. Demand (Revenue

Passenger Kilometres, RPK) grew ahead

of capacity at 4.0 percent, resulting in

an increased load factor of 84.3 percent

for the period.

Overall Passenger Revenue per Available

Seat Kilometre (RASK) improved

modestly at 0.3 percent, as increased

demand on the Domestic and Pacific

Islands routes was largely offset by

competitive pressures on the Tasman

and the impact of lower demand to Hong

Kong following ongoing unrest in the

region. Excluding the impact of foreign

exchange, RASK declined 0.1 percent.

International long-haul capacity grew

5.8 percent due to the annualisation

of Chicago and Taipei services and

additional services to Singapore from

Auckland and Christchurch. Demand on

international long-haul routes increased

7.2 percent, with load factor increasing

1.1 percentage points to 85.2 percent.

International long-haul RASK declined

by 0.9 percent reflecting the impact of

increased capacity from new routes, as

well as increased market capacity for San

Francisco services compared to the prior

period. Excluding the impact of foreign

exchange, RASK declined 1.9 percent.

Short-haul capacity declined 0.6 percent,

as the rationalisation of capacity across

the Domestic and Pacific Islands

networks was partially offset by growth

on the Tasman, including increased

frequency to the Queensland region

and the wrap-around of new services to

Brisbane. Demand growth of 0.3 percent

was slightly ahead of capacity, with load

factors improving by 0.8 percentage

points to 83.3 percent.

Short-haul RASK grew 2.6 percent, or

2.7 percent excluding the impact

of foreign exchange, largely due to

increased demand on the Domestic and

Pacific Islands networks, partially offset

by capacity growth in the Tasman.

Cargo revenue was $195 million,

representing a decline of $18 million

or 8.5 percent. Excluding the impact of

foreign exchange, cargo revenue declined

9.4 percent, reflecting a downturn in the

global cargo market following the ongoing

tensions between the United States and

China. Overall, cargo volumes declined

8.1 percent and yields declined 1.3 percent.

Contract services and other revenue was

$244 million, an increase of 12 percent,

due to higher revenue from maintenance

contracts for third parties.

Expenses

Operating expenditure increased by

$82 million or 3.5 percent compared

to the prior period. This was primarily

due to higher maintenance costs

for third party contracts, significant

increases in domestic air navigation

and landing charges, unfavourable

foreign exchange movements, and

increased ownership costs from the

arrival of new fleet. Fuel volumes

also increased this year as a result of

growth on the long-haul network.

Costs per ASK (CASK) increased

0.7 percent primarily as a result

of unfavourable foreign exchange

movements and increased maintenance

for third party contracts, partially offset

by fuel price declines. Excluding those

items, CASK improved 0.5 percent,

as non-fuel price increases were

more than offset by economies of

scale and efficiencies.

Labour costs were $681 million, up

$9 million or 1.3 percent, as rate and

activity increases were only partially

offset by reduced incentive payments

and productivity initiatives across wider

support areas that followed from the

airline’s business review initiatives.

Foreign exchange had no impact on

these costs during the period.

Fuel costs were $656 million,

increasing by $7 million or 1.1 percent.

The largest driver of this increase was

unfavourable foreign exchange from

a weaker New Zealand dollar, which

resulted in an additional cost of $20

million. Volume growth resulted in an

increase of $15 million or 2.3 percent,

reflecting capacity growth partially

offset by the benefit of new aircraft

efficiencies. The average price of fuel

for the period declined $28 million or

4.3 percent, as a 13 percent decline

2020 INTERIM FINANCIAL REPORT

Financial Commentary

1

Earnings before other significant items and taxation represent Earnings stated in compliance with NZ IFRS (Statutory Earnings) after excluding

items which due to their size or nature warrant separate disclosure to assist with understanding the underlying financial performance of the

Group. Earnings before other significant items and taxation is reported within the condensed Group interim financial statements which was

subject to review by the external auditors. Further details are contained within Note 3 of the condensed Group interim financial statements.

in underlying fuel prices was partially
offset by hedging losses.

Aircraft operations, passenger services

and maintenance costs were $753

million, an increase of $55 million or

7.9 percent. This was a result of

capacity growth and increases in

domestic air navigation and landing

charges. In addition, growth in the fleet

and increased maintenance activity

for third party contracts drove higher

maintenance costs.

Sales, marketing and other expenses

increased by $5 million or 1.5 percent,

due to additional digital and property

spend, partially offset by lower marketing

costs relative to the prior period.

Ownership costs increased by $29 million

or 7.1 percent, reflecting an increase in

aircraft depreciation due to delivery of

new aircraft, which was partly offset by

lower funding costs.

The impact of foreign exchange rate

changes on the revenue and cost base

in the period resulted in an unfavourable

movement of $15 million. After taking

into account a $6 million unfavourable

movement in hedging, overall foreign

exchange had a net $21 million adverse

impact on the Group result for the six-

month period.

Share of Earnings of Associates

Share of earnings of associates has

increased by $4 million to $23 million

for the period, reflecting further

growth in engine volumes through the

Christchurch Engine Centre.

Other Significant Items

Other significant items of $59 million

were recognised during the period.

These relate to reorganisation costs

and the impact of retrospectively

disestablishing fair value aircraft hedges.

Reorganisation costs of $13 million were

incurred relating to business review

initiatives, as well as costs associated

with withdrawal from the Los Angeles to

London service, which was announced

in October 2019.

Following clarifications issued by

the International Financial Reporting

Interpretations Committee during the

2020 financial period, the Group’s fair

value US dollar aircraft hedges were

disestablished, which resulted in a

non-cash adverse impact of $46 million.

Cash and Financial Position

Cash on hand at 31 December

2019 was $1.0 billion, a decrease of

$52 million from 30 June 2019, as

operating cash flow in the period was

offset by investment in aircraft and

dividend payments.

Operating cash flows of $534 million

increased $59 million, primarily driven

by the impact of the new accounting

standard on leases, NZ IFRS 16.

Adjusting for reclassifications arising

under NZ IFRS 16, operating cash flow

declined $52 million due to the timing

of tax payments, advanced purchases

of inventory and lower earnings.

Net gearing for the period ending

31 December 2019 increased 2.6

percentage points to 54.3 percent

compared to 1 July 2019

1

, largely due

to continued investment in our fleet.

A fully imputed interim ordinary

dividend of 11.0 cents per share has

been declared, which is in-line with

the prior period.

Dividend

record date:

13 March 2020

Dividend

payment date:

25 March 2020

6

AIR NEW ZEALAND GROUP

1

Gearing has been restated on a comparable basis following the Group’s adoption of NZ IFRS 16,

the new lease accounting standard, which is effective from 1 July 2019.

72020 INTERIM FINANCIAL REPORT
December 2018 earnings before taxation

Passenger capacity

$35m

- Capacity increased by 2.8 percent from growth arising from the

annualisation of new routes to Chicago and Taipei, increased

frequency on Singapore and growth on the Tasman offset by

rationalisation of capacity on Domestic and Pacific Islands routes

Passenger RASK

$35m

- Revenue per Available Seat Kilometre (RASK) is comparable with

the previous period. Loads increased by 0.9 percentage points to

84.3 percent

- Long-haul RASK declined by 1.9 percent excluding FX and loads

increased 1.1 percentage points to 85.2 percent

- Short-haul RASK improved by 2.7 percent excluding FX and loads

improved 0.8 percentage points to 83.3 percent

Cargo revenue

-$20m

- Cargo revenue declined due to a reduction in volumes of 8.1 percent

and yield of 1.3 percent

Contract services and other revenue

$26m

- Increase in maintenance work for third parties

Labour

-$9m

- Increased activity arising from capacity growth and general rate

increases offset by reduced incentive payments and lower support

area costs due to business transformation initiatives

Fuel

$13m

- The average fuel price declined 4 percent compared to the prior

year (net of hedging) resulting in a reduction in costs of $28 million.

Consumption increased by 2.3 percent due to an increase in capacity

offset by fleet efficiencies arising from delivery of new aircraft

Maintenance

-$31m

- Increase in maintenance work for third parties and growth in fleet

Aircraft operations and passenger services

-$21m

- Increased activity combined with price increases in domestic air

navigation and landing charges

Sales and marketing and other expenses

-$1m

- Additional digital and property costs offset by lower promotional

activity for new route launches

Depreciation and funding costs

-$29m

- Increase in depreciation reflecting new aircraft deliveries offset by

lower funding costs

Net impact of foreign exchange movements

-$21m

- Net unfavourable impact of currency movements on revenue and

costs and lower foreign exchange hedging gains

Share of earnings of associates

$4m

- Improved earnings from Christchurch Engine Centre driven by growth

in engine volumes

Other significant items

-$53m

- Fair value losses on uncovered debt following retrospective

disestablishment of the fair value aircraft hedge and current period

reorganisation costs

December 2019 earnings before taxation

*The numbers referred to in the Financial Commentary on the previous page have not isolated the impact of foreign exchange.

$211m

$139m

Change in Profitability

The key changes in profitability, after isolating the impact of foreign exchange movements,

are set out in the table below*:



NOTES

6 MONTHS TO

31 DEC 2019

$M

6 MONTHS TO

31 DEC 2018

$M

Operating Revenue

Passenger revenue

Cargo

Contract services

Other revenue

2,576

195

117

127

2,497

213

92

125

Operating Expenditure

Labour

Fuel

Maintenance

Aircraft operations

Passenger services

Sales and marketing

Foreign exchange gains

Other expenses

43,015

(681)

(656)

(224)

(358)

(171)

(174)

23

(159)

2,927

(672)

(649)

(193)

(345)

(160)

(178)

29

(150)

(2,400)(2,318)

Operating Earnings (excluding items below)

Depreciation and amortisation

Rental and lease expenses

615

(412)

-

609

(272)

(122)

Earnings Before Finance Costs, Associates, Other Significant Items and Taxation

Finance income

Finance costs

Share of earnings of associates (net of taxation)2(a)

203

20

(48)

23

215

22

(39)

19

Earnings Before Other Significant Items and Taxation

Other significant items3

198

(59)

217

(6)

Earnings Before Taxation

Taxation expense

139

(38)

211

(61)

Net Profit Attributable to Shareholders of Parent Company101150

Per Share Information:

Basic earnings per share (cents)

Diluted earnings per share (cents)

Interim dividend declared per share (cents)

Net tangible assets per share (cents)

9.0

9.0

11.0

163

13.5

13.4

11.0

160

Statement of Financial Performance (unaudited)

For the six months to 31 December 2019

These condensed financial statements have not been audited. They have been the subject of review by the auditor pursuant to

NZ SRE 2410 Review of Financial Statements Performed by the Independent Auditor of the Entity, issued by the External Reporting Board.

The accompanying notes form part of these financial statements.

8

AIR NEW ZEALAND GROUP

92020 INTERIM FINANCIAL REPORT
These condensed financial statements have not been audited. They have been the subject of review by the auditor pursuant to

NZ SRE 2410, issued by the External Reporting Board. The accompanying notes form part of these financial statements.

6 MONTHS TO

31 DEC 2019

$M

6 MONTHS TO

31 DEC 2018

$M

Net Profit for the Period

Other Comprehensive Income:

Items that will not be reclassified to profit or loss:

Actuarial losses on defined benefit plans

Taxation on above reserve movements

101


-

-

150


(6)

2

Total items that will not be reclassified to profit or loss

Items that may be reclassified subsequently to profit or loss:

Changes in fair value of cash flow hedges

Transfers to net profit from cash flow hedge reserve

Changes in cost of hedging reserve

Taxation on above reserve movements

-

91

(16)

4

(22)

(4)

(69)

(72)

(28)

48

Total items that may be reclassified subsequently to profit or loss57(121)

Total Other Comprehensive Income for the Period, Net of Taxation57(125)

Total Comprehensive Income for the Period, Attributable to Shareholders

of the Parent Company15825

Statement of Comprehensive Income (unaudited)

For the six months to 31 December 2019





NOTES



SHARE

CAPITAL

$M



HEDGE

RESERVES

$M

FOREIGN

CURRENCY

TRANSLATION

RESERVE

$M



GENERAL

RESERVES

$M



TOTAL

EQUITY

$M

Balance as at 1 July 2019 2,219 (31) (12) (87) 2,089

Application of IFRIC interpretation8---(97)(97)

Restated Balance as at 1 July 20192,219(31)(12)(184)1,992

Net profit for the period

Other comprehensive income for the period

-

-

-

57

-

-

101

-

101

57

Total Comprehensive Income for the Period- 57-101 158

Transactions with Owners:

Equity-settled share-based payments

(net of taxation)

Equity settlements of long-term

incentive obligations

Dividends on Ordinary Shares



2(d)

7


2

(15)

-


-

-

-


-

-

-


-

-

(123)


2

(15)

(123)

Total Transactions with Owners (13) - - (123) (136)

Balance as at 31 December 20192(e) 2,206 26 (12)(206) 2,014





NOTES



SHARE

CAPITAL

$M



HEDGE

RESERVES

$M

FOREIGN

CURRENCY

TRANSLATION

RESERVE

$M



GENERAL

RESERVES

$M



TOTAL

EQUITY

$M

Balance as at 1 July 2018 2,226 66(13) (103) 2,176

Application of IFRIC interpretation8---(103)(103)

Restated Balance as at 1 July 20182,22666(13)(206)2,073

Net profit for the period

Other comprehensive income for the period

-

-

-

(122)

-

1

150

(4)

150

(125)

Total Comprehensive Income for the Period- (122)1146 25

Transactions with Owners:

Equity-settled share-based payments

(net of taxation)

Equity settlements of long-term

incentive obligations

Dividends on Ordinary Shares



2(d)

7


6

(14)

-


-

-

-


-

-

-


-

-

(124)


6

(14)

(124)

Total Transactions with Owners (8) - - (124) (132)

Balance as at 31 December 2018 2,218 (56) (12)(184) 1,966

These condensed financial statements have not been audited. They have been the subject of review by the auditor pursuant to

NZ SRE 2410, issued by the External Reporting Board. The accompanying notes form part of these financial statements.

10

Statement of Changes in Equity (unaudited)

For the six months to 31 December 2019

AIR NEW ZEALAND GROUP

112020 INTERIM FINANCIAL REPORT
These condensed financial statements have not been audited. They have been the subject of review by the auditor pursuant to

NZ SRE 2410, issued by the External Reporting Board. The accompanying notes form part of these financial statements.


NOTES

31 DEC 2019

$M

30 JUN 2019

$M

Current Assets

Bank and short term deposits

Trade and other receivables

Inventories

Derivative financial assets

Income taxation

Other assets

1,003

447

140

61

16

101

1,055

564

81

48

-

56

Total Current Assets1,7681,804

Non-Current Assets

Trade and other receivables

Property, plant and equipment

Right of use assets

Intangible assets

Investments in other entities

Other assets

8

8


2(a)

2(b)

97

3,838

2,459

188

156

343

64

5,133

-

186

149

285

Total Non-Current Assets7,0815,817

Total Assets8,8497,6 2 1

Current Liabilities

Trade and other payables

Revenue in advance

Interest-bearing liabilities

Lease liabilities

Derivative financial liabilities

Provisions

Income taxation

Other liabilities


2(c), 8

8



609

1,388

151

357

79

80

-

263


585

1,372

307

-

32

105

25

240

Total Current Liabilities2,9272,666

Non-Current Liabilities

Revenue in advance

Interest-bearing liabilities

Lease liabilities

Provisions

Other liabilities

Deferred taxation

2(c), 8

8

222

1,322

1,829

182

31

322

200

2,290

-

165

42

266

Total Non-Current Liabilities3,9082,963

Total Liabilities6,8355,629

Net Assets2,0141,992

Equity

Share capital

Reserves

2(d)

2(e)

2,206

(192)

2,219

(227)

Total Equity2,0141,992


Dame Therese Walsh, CHAIRMAN Jan Dawson, DEPUTY CHAIRMAN

For and on behalf of the Board, 27 February 2020

Statement of Financial Position (unaudited)

As at 31 December 2019

These condensed financial statements have not been audited. They have been the subject of review by the auditor pursuant to
NZ SRE 2410, issued by the External Reporting Board. The accompanying notes form part of these financial statements.



NOTES

6 MONTHS TO

31 DEC 2019

$M

6 MONTHS TO

31 DEC 2018

$M

Cash Flows from Operating Activities

Receipts from customers

Payments to suppliers and employees

Income tax paid

Interest paid

Interest received


3,072

(2 ,474)

(39)

(46)

21

2,951

(2,451)

(10)

(36)

21

Net Cash Flow from Operating Activities534475

Cash Flows from Investing Activities

Disposal of property, plant and equipment, intangibles and assets held for resale

Proceeds from sale of slots

Distribution from associates

Acquisition of property, plant and equipment and intangibles

Interest-bearing asset payments

Investment in associate

3

7

42

17

(485)

(58)

(1)

5

-

7

(493)

(77)

-

Net Cash Flow from Investing Activities(478)(558)

Cash Flows from Financing Activities

Interest-bearing liabilities drawdowns

Lease liabilities drawdowns

Equity settlements of long-term incentive obligations

Interest-bearing liabilities payments

Lease liabilities payments

Rollover of foreign exchange contracts*

Dividends on Ordinary Shares

2(d)

7


46

193

(15)

(75)

(181)

54

(130)


263

-

(14)

(218)

-

56

(130)

Net Cash Flow from Financing Activities(108)(43)

Decrease in Cash and Cash Equivalents

Cash and cash equivalents at the beginning of the period

(52)

1,055

(126)

1,343

Cash and Cash Equivalents at the End of the Period1,0031,217

Reconciliation of Net Profit Attributable to Shareholders to Net Cash Flows

from Operating Activities:

Net profit attributable to shareholders

Plus/(less) non-cash items:

Depreciation and amortisation

Loss on disposal of property, plant and equipment

Impairment reversal on property, plant and equipment

Foreign exchange losses on debt, no longer offset by foreign exchange gains

on the hedged item

Share of earnings of associates

Movements on fuel derivatives

Other non-cash items

3

2(a)

101

412

2

(3)


46

(23)

(2)

3


150

272

-

-


6

(19)

3

10

Net working capital movements:

Assets

Revenue in advance

Liabilities

536

(43)

38

3

422

32

(23)

44

(2)53

Net Cash Flow from Operating Activities534475

*Relates to gains/losses on rollover of foreign exchange contracts that hedge exposures in other financial periods.

12

Statement of Cash Flows (unaudited)

For the six months to 31 December 2019

AIR NEW ZEALAND GROUP

132020 INTERIM FINANCIAL REPORT
1. Financial Statements

The parent company, Air New Zealand Limited, is a profit-oriented entity, domiciled in New Zealand, registered under the Companies

Act 1993 and listed on the New Zealand and Australian Stock Exchanges. The Company is a FMC Reporting Entity under the Financial

Markets Conduct Act 2013 and the Financial Reporting Act 2013.

Air New Zealand prepares its condensed Group interim financial statements (“financial statements”) in accordance with New Zealand

Generally Accepted Accounting Practice (“NZ GAAP”) as it applies to the interim period. NZ GAAP consists of New Zealand equivalents

to International Financial Reporting Standards (“NZ IFRS”) and other applicable financial reporting standards as appropriate to profit-

oriented entities.

These financial statements have not been audited. The financial statements comply with NZ IAS 34: Interim Financial Reporting and

IAS 34: Interim Financial Reporting and have been the subject of review by the auditor, pursuant to NZ SRE 2410 Review of Financial

Statements Performed by the Independent Auditor of the Entity, issued by the External Reporting Board.

The financial statements should be read in conjunction with the Annual Report for the year ended 30 June 2019.

Significant accounting policies

The accounting policies and computation methods used in the preparation of the financial statements are consistent with those used

as at 30 June 2019 and 31 December 2018, except as noted below.

The Group adopted the requirements of NZ IFRS 16 - Leases with effect from 1 July 2019. This standard has significantly changed the

accounting treatment of leases by lessees. The previous dual accounting model for lessees which distinguished between on-balance

sheet finance leases and off-balance sheet operating leases, no longer applies. Instead, there is now a single, on-balance sheet

accounting model for all leases. Lessor accounting remains similar to previous practice. Further details of the impact of the standard,

including transitional adjustments arising on adoption, are included in Note 8.

In September 2019, the International Financial Reporting Interpretations Committee (“IFRIC”) published an agenda decision in respect

of a “Fair Value Hedge of Foreign Currency Risk on Non-Financial Assets”. The new interpretation by IFRIC of the principles of IFRS 9 -

Financial Instruments no longer permits certain fair value hedges of underlying United States Dollar aircraft values previously undertaken

by the Group. The interpretation has been applied retrospectively and comparative information within the financial statements restated

accordingly. Further details are set out in Notes 3 and 8.

2. General Disclosures

Group composition

(a) The Group has a 49% interest in the Christchurch Engine Centre (“CEC”) and a 21% interest in Drylandcarbon One Partnership LLC

which are recognised as investment in associates and a 51% interest in ANZGT Field Services LLC which is recognised as an investment

in joint ventures. The Group’s share of equity accounted earnings from the CEC was $23 million (31 December 2018: $19 million).

Interest-bearing assets

(b) Non-current “Other assets” include interest-bearing assets of $321 million (30 June 2019: $264 million). Interest-bearing assets are

measured at amortised cost, using the effective interest method, less any impairment. The fair value of interest-bearing assets as at

31 December 2019 was $362 million (30 June 2019: $287 million) and are subject to fixed and floating interest rates. Fixed interest

rates in the six months to 31 December 2019 ranged from 3.1% to 3.6% (six months to 31 December 2018: 3.1%).

Interest-bearing liabilities

(c) Interest-bearing liabilities includes secured borrowings of $1,423 million and unsecured bonds of $50 million (30 June 2019: secured

borrowings of $1,459 million, unsecured bonds of $50 million and finance leases of $1,088 million) which are recognised initially at

fair value and subsequently measured at amortised cost. The fair value of secured borrowings and bonds as at 31 December 2019 is

$1,480 million (30 June 2019: $1,549 million). Borrowings are secured over aircraft and are subject to both fixed and floating interest

rates. Fixed interest rates were 1.0% in the six months to 31 December 2019 (six months to 31 December 2018: 1.0%). Bonds have

a fixed interest rate of 4.25%.

Share capital

(d) During the six months ended 31 December 2019 the Group funded the purchase on-market of 5,456,593 shares for $15 million

(31 December 2018: 4,463,819 shares for $14 million). The shares were used to settle obligations under long-term incentive plans.

The total cost of the purchase including transaction costs has been deducted from Share Capital.

Hedge reserves

(e) As at 31 December 2019, $33 million of gains (30 June 2019: $21 million of losses) were held in the cash flow hedge reserve and

$7 million of losses (30 June 2019: $10 million of losses) were held in the costs of hedging reserve. These reserves are combined

within the Statement of Changes in Equity as “Hedge reserves”.

Condensed Notes to the Financial Statements (unaudited)

As at and for the six months to 31 December 2019

3. Other Significant Items
Other significant items are items of revenue or expenditure which due to their size or nature warrant separate disclosure to assist with the

understanding of the underlying financial performance of the Group.



6 MONTHS TO

31 DEC 2019

$M

6 MONTHS TO

31 DEC 2018

$M

Foreign exchange losses on debt, no longer offset by foreign exchange gains on the hedged item

Reorganisation costs

(46)

(13)

(6)

-

(59)(6)

In September 2019, the International Financial Reporting Interpretations Committee (“IFRIC”) published an agenda decision in respect of

a “Fair Value Hedge of Foreign Currency Risk on Non-Financial Assets”. The interpretation issued by IFRIC of the principles of IFRS 9 -

Financial Instruments no longer permits certain fair value hedges of underlying United States Dollar aircraft values which were previously

undertaken by the Group. The interpretation has been applied retrospectively in the interim financial statements. The impact on the

comparative period is set out in Note 8.

As a result of the reversal of the fair value hedges, $46 million of foreign currency losses arising on translation of the previously

designated debt, was no longer offset by foreign currency gains arising on the hedged item. The debt was subsequently re-designated

in new hedge relationships in accordance with the Group’s financial risk management policies.

In March 2019, Air New Zealand announced a two-year cost reduction programme. Reorganisation costs, comprising of redundancy and

other related costs, have been recognised in relation to the programme. In addition, following the announcement of the withdrawal of

services on the London-Los Angeles route effective from October 2020, a provision for redundancy costs was recognised in respect of

the London based cabin crew, ground staff and sales staff.

In October 2019 Air New Zealand announced its withdrawal from the London-Los Angeles route with effect from October 2020. Proceeds

for the sale of the London Heathrow slots were received in December 2019. The gain on sale is expected to be recognised at the time the

slot swaps are formally registered in June 2020 and November 2020. A gain on sale of $21 million is expected to be classified as an Other

Significant Item in the second half of the financial year and will be reflected in the 2020 annual financial statements. A further gain on

sale of $21 million is expected to be recognised for the year ended 30 June 2021.

4. Segmental Information

Air New Zealand operates predominantly in one segment, its primary business being the transportation of passengers and cargo on an

integrated network of scheduled airline services to, from and within New Zealand. Resource allocation decisions across the network are

made to optimise the consolidated Group’s financial result.

Geographical

An analysis of revenue by geographical region of original sale is provided below.



6 MONTHS TO

31 DEC 2019

$M

6 MONTHS TO

31 DEC 2018

$M

Analysis of revenue by geographical region of original sale

New Zealand

Australia and Pacific Islands

United Kingdom and Europe

Asia

Americas

1,870

347

136

270

392

1,787

364

136

251

389

Total Operating Revenue3,0152,927

The principal non-current asset of the Group is the aircraft fleet which is registered in New Zealand and employed across the worldwide

network. Accordingly, there is no reasonable basis for allocating the assets to geographical segments.

14

Condensed Notes to the Financial Statements (unaudited)

As at and for the six months to 31 December 2019

AIR NEW ZEALAND GROUP

152020 INTERIM FINANCIAL REPORT
Condensed Notes to the Financial Statements (unaudited)

As at and for the six months to 31 December 2019

5. Commitments



31 DEC 2019

$M

30 JUN 2019

$M

Capital commitments

Aircraft and engines

Other assets


2,861

36


1,056

52

2,8971,108

Lease commitments

Aircraft

Property


31

-


767

291

311,058

Following approval being obtained at the Annual Shareholder Meeting on 25 September 2019, agreements were entered into to acquire

eight Boeing 787-10 aircraft (powered by GE Aviation’s Genx-1B engines) and two spare engines.

Capital commitments as at reporting date include eight Boeing 787-10 aircraft (planned delivery from 2023 to 2028 financial years), seven

Airbus A321 NEOs and two Airbus A320 NEOs (delivery from 2021 to 2024 financial years) and two ATR72-600s (delivery from 2020 to

2021 financial years) and spare engines (delivery from 2021 to 2026 financial years).

On 1 July 2019, the Group adopted the requirements of NZ IFRS 16 - Leases. Effective from this date, lease liabilities were recognised

on-balance sheet (refer Note 8 for further details). Where lease arrangements have not yet commenced, commitments are disclosed above.

6. Contingent Liabilities

All significant legal disputes involving probable loss that can be reliably estimated have been provided for in the financial statements.

There are no contingent liabilities for which it is practicable to estimate the financial effect.

Outstanding letters of credit and performance bonds total $33 million (30 June 2019: $31 million).

The Group has a partnership agreement with Pratt and Whitney in which it holds a 49% interest in the CEC. By the nature of the

agreement, joint and several liability exists between the two parties. Total liabilities of the CEC are $126 million (30 June 2019: $155 million).

7. Dividends

On 26 February 2020, the Board of Directors declared an interim dividend of 11.0 cents per Ordinary Share payable on 25 March 2020

to registered shareholders at 13 March 2020. The total dividend payable will be $124 million. Imputation credits will be attached and

supplementary dividends paid to non-resident shareholders. The dividend has not been recognised in the December 2019 interim

financial statements.

An interim dividend in respect of the 2019 financial year of 11.0 cents per Ordinary Share was paid on 27 March 2019. Imputation credits

were attached and supplementary dividends paid to non-resident shareholders.

A final dividend in respect of the 2019 financial year of 11.0 cents per Ordinary Share was paid on 18 September 2019 (2018 financial year:

11.0 cents per Ordinary Share was paid on 19 September 2018). Imputation credits were attached and supplementary dividends paid to

non-resident shareholders.

8. Impact of New Accounting Standards and Interpretations

NZ IFRS 16 - Leases

The Group adopted the requirements of NZ IFRS 16 - Leases with effect from 1 July 2019. This standard has significantly changed the

accounting treatment of leases by lessees. The previous dual accounting model for lessees which distinguished between on-balance

sheet finance leases and off-balance sheet operating leases, no longer applies. Instead, there is now a single, on-balance sheet

accounting model for all leases. Lessor accounting remains similar to previous practice.

This standard has had a significant impact on the financial statements, for which the key changes are set out below:

- recognition of a right of use asset and lease liability for operating leases, adjusted for any unamortised payments in advance or

incentives at that date, on the Statement of Financial Position;

- recognition of depreciation and interest expense instead of operating lease rental expense in the Statement of Financial Performance;

- classification of the principal portion of lease payments as ‘Financing activities’ within the Statement of Cash Flows with the interest

portion continuing to be presented within ‘Operating activities’;

16
AIR NEW ZEALAND GROUP

Condensed Notes to the Financial Statements (unaudited)

As at and for the six months to 31 December 2019

8. Impact of New Accounting Standards and Interpretations (continued)

- additional foreign exchange exposure in respect of the retranslation of the additional United States Dollar (USD) denominated aircraft

operating lease liabilities recognised in the Statement of Financial Position. This is managed as part of the Group’s Financial Risk

Management Policy; and

- reclassification of finance lease assets and liabilities from ‘Property, plant and equipment’ and ‘Interest-bearing liabilities’ to ‘Right of

use assets’ and ‘Lease liabilities’, respectively, within the Statement of Financial Position.

In accordance with the transition provisions of NZ IFRS 16, comparatives have not been restated, with the cumulative effect having been

recognised in opening retained earnings at the date of initial application of 1 July 2019. Right of use assets were measured at 1 July 2019

at an amount equal to the lease liability. As permitted by NZ IFRS 16, initial direct costs have been excluded from the measurement

of the right of use asset at the date of initial application and lease terms, where the lease contains options to extend or terminate the

lease, have been redetermined with the benefit of hindsight. Lease payments in respect of leases for which the lease term ends within

12 months of the date of initial application, will be recognised as an expense over the lease term.

The impact of the changes on the affected line items in the Statement of Financial Position as at 1 July 2019 is set out below:

Statement of Financial Position as at 1 July 2019 Impact of Changes in Accounting Policies

PRIOR TO

APPLICATION

OF NZ IFRS 16*

$M

NZ IFRS 16

ADJUSTMENTS

$M

FINANCE

LEASE

RECLASSIFICATION

$M

AFTER

APPLICATION

OF NZ IFRS 16

$M

Current Assets

Trade and other receivables564(25)-539

Total Current Assets1,804(25)-1,7 79

Non-Current Assets

Trade and other receivables

Property, plant and equipment

Right of use assets

64

5,133

-

(4)

-

876

-

(1,298)

1,298

60

3,835

2,174

Total Non-Current Assets5,817872-6,689

Total Assets7,6 2 1847-8,468

Current Liabilities

Interest-bearing liabilities

Lease liabilities

Other liabilities

307

-

240

-

193

(3)

(161)

161

-

146

354

237

Total Current Liabilities2,666190-2,856

Non-Current Liabilities

Interest-bearing liabilities

Lease liabilities

Other liabilities

2,290

-

42

-

669

(12)

(927)

927

-

1,363

1,596

30

Total Non-Current Liabilities2,963657-3,620

Total Liabilities5,629847-6,476

Net Assets1,992--1,992

* Including the impact of the IFRIC interpretation adjustment (refer following page).

The following table provides a reconciliation of the operating lease commitments disclosed as at 30 June 2019 to the total lease liabilities

recognised on the Statement of Financial Position in accordance with NZ IFRS 16 as at 1 July 2019:

NOTE30 JUN 2019

$M

Operating lease commitments as at 30 June 2019

Leases not yet commenced

Effect of discounting

Redetermination of lease term

Short-term leases

(a)

(b)

(c)

(d)

1,058

(182)

(141)

141

(14)

Total additional lease liabilities expected on adoption of NZ IFRS 16 862

Finance lease obligations as at 30 June 20191,088

Total lease liabilities as at 1 July 20191,950

172020 INTERIM FINANCIAL REPORT
Condensed Notes to the Financial Statements (unaudited)

As at and for the six months to 31 December 2019

8. Impact of New Accounting Standards and Interpretations (continued)

(a) Leases not yet commenced: Operating lease commitments disclosed as at 30 June 2019 included amounts relating to leases

entered into by the Group that had not yet commenced as at 30 June 2019. In accordance with NZ IFRS 16, assets and liabilities are

not recognised on the Statement of Financial Position until the date of commencement of the leases. Leases which have not yet

commenced continue to be disclosed as a commitment under NZ IFRS 16.

(b) Effect of discounting: The amount of the lease liability recognised under NZ IFRS 16 is on a discounted basis whereas operating lease

commitments under NZ IAS 17 were on an undiscounted basis. The discount rates used on transition are appropriate for each lease,

based on factors such as the lease term and lease currency. The weighted average discount rate used on transition was around 3%.

(c) Redetermination of lease term: Certain property leases, for which there is no readily identifiable alternative property available, include

an additional renewal period where one is available under the lease contract.

(d) Short-term leases: Certain leases with a term of less than 12 months (including those providing cover for Boeing 787-9 engine issues)

have not been recognised as assets or liabilities as at 1 July 2019. Operating lease commitments disclosed as at 30 June 2019

included such leases.

Leasing activities

The Group leases mainly aircraft, spare engines, airport lounges, offices and hangars, other office buildings and storage space. Aircraft

leases are typically for 12 to 14 years with a series of early termination options. Property leases are typically 3 to 5 years, with a number

of renewal options, together with a small number of longer term strategic leases. Extension and termination options are used to maximise

operational flexibility.

Determination of lease term

The lease term is the non-cancellable period of a lease, together with periods covered by an option to extend or terminate the lease if

the lessee is reasonably certain to exercise/not to exercise that option. In determining the lease term, the Group considers all facts and

circumstances that create an economic incentive to exercise/not exercise an option. Such assessment is reviewed if a significant event or

change in circumstances occurs which affects this assessment and is within the control of the Group.

NZ IFRIC 23 - Uncertainty over Income Tax Treatments

The Group adopted the requirements of NZ IFRIC 23 - Uncertainty over Income Tax Treatments with effect from 1 July 2019. It clarifies

how to apply the recognition and measurement requirements in NZ IAS 12 - Taxation when there is uncertainty over income tax

treatments. This Interpretation has not had any impact on the financial statements.

IFRIC Interpretation

In September 2019, the International Financial Reporting Interpretations Committee (“IFRIC”) published an agenda decision in respect of

a “Fair Value Hedge of Foreign Currency Risk on Non-Financial Assets”. The new interpretation by IFRIC of the principles of IFRS 9 - Financial

Instruments no longer permits certain fair value hedges of underlying United States Dollar aircraft values previously undertaken by the Group.

The interpretation has now been applied retrospectively. The impact of the change on the prior year comparatives is set out below:

- As a result of retrospectively applying the IFRIC agenda decision, cumulative foreign exchange gains recognised within aircraft assets

were reversed. The impact in the six months to 31 December 2018 was $6 million, offset by $6 million of depreciation expense on the

accumulated position.

- The above adjustments resulted in $6 million of foreign exchange losses, which arose upon retranslation of previously designated

debt in the six months to 31 December 2018, now having no offsetting hedged item. Given that Group policy requires such items to

be hedged, this has been reclassified to ‘Other significant items’.

18
AIR NEW ZEALAND GROUP

8. Impact of New Accounting Standards and Interpretations (continued)

Statement of Financial Performance

6 MONTHS TO

31 DEC 2018

AS PREVIOUSLY

REPORTED

$M

6 MONTHS TO

31 DEC 2018

ADJUSTMENTS

$M

6 MONTHS TO

31 DEC 2018

RECLASSIFICATION

$M

6 MONTHS TO

31 DEC 2018

A S R E S TAT E D

$M

Foreign exchange gains29(6)629

Operating Earnings (excluding items below)

Depreciation and amortisation

609

(278)

(6)

6

6

-

609

(272)

Earnings Before Finance Costs, Associates, Other Significant

Items and Taxation

Other significant items

209

-

-

-

6

(6)

215

(6)

Earnings Before Taxation

Taxation expense

211

(59)

-

(2)

-

-

211

(61)

Net Profit Attributable to Shareholders of Parent Company152(2)-150

Statement of Financial Position

30 JUN 2019

AS PREVIOUSLY

REPORTED

$M

30 JUN 2019

ADJUSTMENTS

1

$M

30 JUN 2019

A S R E S TAT E D

$M

Property, plant and equipment 5,268(135)5,133

Total Non-Current Assets 5,952 (135) 5,817

Total Assets7,756 (135)7,621

Deferred taxation


304


(38) 266

Total Non-Current Liabilities3,001(38)2,963

Net Assets2,089(97)1,992

Reserves(130)(97)(227)

Total Equity2,089(97)1,992

1

As at 30 June 2019, the retrospective application of IFRIC’s agenda decision resulted in a decrease of $135 million in aircraft assets,

representing accumulated foreign exchange losses recognised up to the date of the change, offset by a decrease of $38 million in

deferred taxation. An amount of $103 million was recognised through opening retained earnings as at 1 July 2018 offset by a $6 million

gain in the year to 30 June 2019 ($13 million reversal of depreciation expense offset by $5 million foreign exchange movement net of

$2 million taxation expense).

Statement of Changes in EquityGeneral ReservesTotal Equity

AS PREVIOUSLY

REPORTED

$M

ADJUSTMENTS

$M

A S R E S TAT E D

$M

AS PREVIOUSLY

REPORTED

$M

ADJUSTMENTS

$M

A S R E S TAT E D

$M

Balance as at 1 July 2018

Net profit for the period

(103)

152

(103)

(2)

(206)

150

2,176

152

(103)

(2)

2,073

150

Total Comprehensive Income for the Period148(2)14627(2)25

Balance as at 31 December 2018(79)(105)(184)2,071(105)1,966

Balance as at 30 June 2019(87)(97)(184)2,089(97)1,992

Condensed Notes to the Financial Statements (unaudited)

As at and for the six months to 31 December 2019

Independent Review Report
To the shareholders of Air New Zealand Limited

We have reviewed the condensed Group interim financial

statements of Air New Zealand Limited (“the Company”) and its

subsidiaries (“the Group”) on pages 8 to 18, which comprise the

Statement of Financial Position as at 31 December 2019, and the

Statement of Financial Performance, Statement of Comprehensive

Income, Statement of Changes in Equity and Statement of Cash

Flows for the six months ended on that date, and condensed

notes to the interim financial statements.

This report is made solely to Air New Zealand Limited’s

shareholders, as a body. Our review has been undertaken so

that we might state to Air New Zealand Limited’s shareholders

those matters we are required to state to them in a review report

and for no other purpose. To the fullest extent permitted by

law, we do not accept or assume responsibility to anyone other

than Air New Zealand Limited’s shareholders as a body, for our

engagement, for this report, or for the opinions we have formed.

Directors’ Responsibilities

The directors are responsible on behalf of the Group for the

preparation and fair presentation of the condensed Group interim

financial statements, in accordance with NZ IAS 34: Interim

Financial Reporting and IAS 34: Interim Financial Reporting and

for such internal control as the Board of Directors determine is

necessary to enable the preparation and fair presentation of the

condensed Group interim financial statements that are free from

material misstatement, whether due to fraud or error.

The directors are also responsible for the publication of the

condensed Group interim financial statements, whether in printed

or electronic form.

Our Responsibilities

The Auditor-General is the auditor of the Group pursuant to

section 5(1)(f) of the Public Audit Act 2001. Pursuant to section

32 of the Public Audit Act 2001, the Auditor-General has

appointed me, Peter Gulliver, using the staff and resources of

Deloitte Limited, to carry out the annual audit of the Group.

Our responsibility is to express a conclusion on the condensed

Group interim financial statements based on our review. We

conducted our review in accordance with NZ SRE 2410 Review of

Financial Statements Performed by the Independent Auditor of the

Entity (NZ SRE 2410). NZ SRE 2410 requires us to conclude whether

anything has come to our attention that causes us to believe that

the condensed Group interim financial statements, taken as a

whole, are not prepared, in all material respects, in accordance

with NZ IAS 34: Interim Financial Reporting and IAS 34: Interim

Financial Reporting. As the auditor of Air New Zealand Limited,

NZ SRE 2410 requires that we comply with the ethical requirements

relevant to the audit of the annual financial statements.

A review of the condensed Group interim financial statements in

accordance with NZ SRE 2410 is a limited assurance engagement.

The auditor performs procedures, primarily consisting of

making enquiries, primarily of persons responsible for financial

and accounting matters, and applying analytical and other

review procedures. The procedures performed in a review are

substantially less than those performed in an audit conducted

in accordance with International Standards on Auditing (New

Zealand). Accordingly we do not express an audit opinion on the

condensed Group interim financial statements.

In addition to this review and the audit of the Group annual

financial statements, we have carried out engagements in the

areas of other assurance and other services which are compatible

with the independence requirements of the Auditor-General’s

Auditing Standards, which incorporate the independence

requirements of Professional and Ethical Standard 1 (Revised):

Code of Ethics for Assurance Practitioners issued by the New

Zealand Auditing and Assurance Standards Board. In addition to

these engagements, principals and employees of our firm deal

with the Group on normal terms within the ordinary course of

trading activities of the Group. These engagements and trading

activities have not impaired our independence as auditor of the

Group. Other than this review, the audit of the Group annual

financial statements and these engagements and trading activities,

we have no relationship with, or interests in, the Group.

Conclusion

Based on our review, nothing has come to our attention that

causes us to believe that the condensed Group interim financial

statements do not present fairly, in all material respects, the

financial position of the Group as at 31 December 2019 and of

its financial performance and its cash flows for the six months

ended on that date in accordance with NZ IAS 34: Interim Financial

Reporting and IAS 34: Interim Financial Reporting.

Peter Gulliver, Partner

for Deloitte Limited

On behalf of the Auditor-General

27 February 2020

Auckland, New Zealand

19

Shareholder Enquiries

Shareholder Communication

Air New Zealand’s investor website www.airnzinvestor.co.nz

provides shareholders with information on monthly operating

statistics, financial results, stock exchange releases, corporate

governance, annual meetings, investor presentations,

important dates and contact details. Shareholders can also

view webcasts of key events from this site.

Shareholders who would like to receive electronic news updates

can register online at www.airnzinvestor.co.nz or email Investor

Relations directly on investor@airnz.co.nz.

Share Registrar

Link Market Services Limited

Level 11, Deloitte Centre

80 Queen Street, Auckland, 1010, New Zealand

PO Box 91976, Auckland 1142, New Zealand

Phone: (64 9) 375 5998 (New Zealand)

(61) 1300 554 474 (Australia)

Fax: (64 9) 375 5990

Email: enquiries@linkmarketservices.co.nz

Investor Relations

Private Bag 92007

Auckland 1142, New Zealand

Phone: 0800 22 22 18 (New Zealand)

(64 9) 336 2607 (Overseas)

Fax: (64 9) 336 2664

Email: investor@airnz.co.nz

Website: www.airnzinvestor.com

One million
domestic fares

*


under $50...

and counting

Supporting Kiwis to get out and explore their backyard.

*Domestic fares sold from February 2019

---

Amount (000s)
3,035,000

3,035,000

101,000

101,000

0.11000000

0.04277778

13-Mar-20

25-Mar-20

NZ$ AmountReporting Period

1.63

Contact person for this announcement

Unaudited interim financial statements accompany this announcement.

Results announcement

(for Equity Security issuer/Equity and Debt Security issuer)

Results for announcement to the market

Name of issuerAir New Zealand

Reporting Period6 months to 31 December 2019

Previous Reporting Period6 months to 31 December 2018

Percentage change

Revenue from continuing operations2.9%

Total Revenue2.9%

CurrencyNew Zealand Dollars

Dividend Payment Date

Prior Comparative Period

Net profit from continuing operations(32.7%)

Total net profit(32.7%)

Interim Dividend (NZ$)

Amount per Quoted Equity Security

Imputed amount per sec Quoted Equity

Security

Record Date

Net tangible assets per Quoted Equity

Security

1.60

A brief explanation of any of the figures

above necessary to enable the figures to be

understood

Refer to media release.

The interim dividend was declared on 26 February

2020.

Date of release through MAP27 February 2020

Leila Peters, GM Investor Relations and Financial

Planning

Authority for this announcement

Name of person authorised to make this

announcement

Jennifer Page, General Counsel and Company

Secretary

Contact phone number+64 9 336 2607

Contact email addressinvestor@airnz.co.nz

Air New Zealand Limited
Preliminary Half Year Results

27 February 2020

CONTENTS

NZX Appendix 2 Results Announcement, pursuant to NZX Listing Rule 3.5.1

NZX Distribution Notice, pursuant to NZX Listing Rule 3.14.1

Air New Zealand Limited

NZX Preliminary Interim Report

PRELIMINARY HALF YEAR REPORT ANNOUNCEMENT
AIR NEW ZEALAND LIMITED

Half Year Ended 31 December 2019 (referred to in this report as the "current half year")

1 Information prescribed by NZX

(a

) A

Statement of Financial Performance

Refer to the Interim Financial Statements.

(b) A

Statement of Financial Position

Refer to the Interim Financial Statements.

(c)

A

Statement of Cash Flows

Refer to the Interim Financial Statements.

$NZ'm*NZ Cents Per Share

Distributions recognised

Final dividend for 2019 financial year on Ordinary Shares12311.0

Distributions paid

Final dividend for 2019 financial year on Ordinary Shares13011.0

* T

he difference between distributions recognised and paid relates to supplementary dividends.

(e)

A

Statement of Movements in Equity

Refer to the Interim Financial Statements.

Ordinary Shares163160

(g)

Co

mmentary on the results

MeasurementCurrent period

Prior

comparable

period

(i)Basic earnings per shareNZ cents per share9.0


13.5


Diluted earnings per shareNZ cents per share9.0 13.4

(

ii)Returns to shareholders (see also section (d) above)

Final dividend on Ordinary Shares$NZ'm123


124


(f) Net tangible assets per

security with the comparative figure for the previous corresponding period

(NZ Cents Per Share)Current period

Prior comparable

period

Refer to Results for announcement to the market.

2 The following information, which may be presented in whatever way the Issuer considers is the most clear and helpful to users, e.g.,

combined with the body of the announcement, combined with notes to the financial statements, or set out separately.

(d) De

tails of individual and total dividends or distributions and dividend or distribution payments, which:

(i)h

ave been declared, and

(ii)

relat

e to the period (in the case of ordinary dividends or ordinary dividends and special dividends declared at the same time) or we

re

d

eclared within the period (in the case of special dividends).

On 26 February 2020, the Board of Directors declared an interim dividend of 11.0 cents per Ordinary Share payable on 25 March 2020 to registered

shareholders at 13 March 2020. The total dividend payable will be $124 million. Imputation credits will be attached and supplementary dividends paid to

non-resident shareholders. The dividend has not been recognised in the December 2019 interim financial statements.

A interim dividend in respect of the 2019 financial year of 11.0 cents per Ordinary Share was paid on 27 March 2019. Imputation credits were attached

and supplementary dividends paid to non-resident shareholders.

A final dividend in respect of the 2019 financial year of 11.0 cents per Ordinary Share was paid on 18 September 2019. Imputation credits were attached

and supplementary dividends paid to non-resident shareholders.

Page 1

Air New Zealand Limited

NZX Preliminary Interim Report

PRELIMINARY HALF YEAR REPORT ANNOUNCEMENT
AIR NEW ZEALAND LIMITED

Half Year Ended 31 December 2019 (referred to in this report as the "current half year")

(iii) Significant features of operating performance:

(iv) Discussion of trends in performance:

(v) The Issuer's dividend policy

(vi)

(h) A

udit of financial statements

Basis of preparation

Accounting policies

Refer to Note 1 of the Interim Financial Statements.

Changes in accounting policies

Audit Review Report

A copy of the review report is attached at the back of the Interim Financial Statements.

Additional information

Not applicable.

This half year report was approved by the Board of Directors on 27 February 2020.

Dame Therese Walsh

Chairman

Refer to the media release.

Refer to Air New Zealand website - https://www.airnewzealand.co.nz/dividend-history

Any other factors which have or are likely to affect the results, including those where the effect could not be quantified:

Refer to the media release.

The annoucement is based on unaudited interim financial statements. The interim financial statements have been the subject of review by the external

auditor, pursuant to NZ SRE 2410 Review of Financial Statements Performed by the Independent Auditor of the Entity, issued by the External Reporting

Board.

This report is compiled in accordance with New Zealand Generally Accepted Accounting Practice (“NZ GAAP”). NZ GAAP consists of New Zealand

equivalents to International Financial Reporting Standards (“NZ IFRS”) and other applicable financial reporting standards as appropriate to profit-oriented

entities.

Refer to Note 1 and Note 8 of the Interim Financial Statements.

Refer to the media release.

Page 2

Air New Zealand Limited

NZX Preliminary Interim Report

Distribution Notice
Section 1: Issuer information

Name of issuer Air New Zealand Limited

Financial product name/description Ordinary Shares

NZX ticker code AIR.NZ

ISIN (If unknown, check on NZX

website)

NZAIRE0001S2

Type of distribution

(Please mark with an X in the

relevant box/es)

Full Year Quarterly

Half Year X Special

DRP applies

Record date 13/03/2020

Ex-Date (one business day before the

Record Date)

12/03/2020

Payment date (and allotment date for

DRP)

25/03/2020

Total monies associated with the

distribution

1


$123,509,115

Source of distribution (for example,

retained earnings)

Operating Free Cash Flow

Currency New Zealand

Section 2: Distribution amounts per financial product

Gross distribution

2

$0.15277778

Gross taxable amount

3

$0.15277778

Total cash distribution

4

$0.11000000

Excluded amount (applicable to listed

PIEs)

N/A – Not a listed PIE

Supplementary distribution amount $0.01941176

Section 3: Imputation credits and Resident Withholding Tax

5


Is the distribution imputed Fully imputed

Partial imputation

No imputation

1

Continuous issuers should indicate that this is based on the number of units on issue at the date of the form

2

“Gross distribution” is the total cash distribution plus the amount of imputation credits, per financial product, before the deduction of

Resident Withholding Tax (RWT).

3

“Gross taxable amount” is the gross distribution minus any excluded income.

4

“Total cash distribution” is the cash distribution excluding imputation credits, per financial product, before the deduction of RWT.

This should include any excluded amounts, where applicable to listed PIEs.

5

The imputation credits plus the RWT amount is 33% of the gross taxable amount for the purposes of this form. If the distribution is

fully imputed the imputation credits will be 28% of the gross taxable amount with remaining 5% being RWT. This does not constitute

advice as to whether or not RWT needs to be withheld.

If fully or partially imputed, please
state imputation rate as % applied

6


28%

Imputation tax credits per financial

product

$0.04277778

Resident Withholding Tax per

financial product

$0.00763889

Section 4: Distribution re-investment plan (if applicable)

DRP % discount (if any)

N/A

Start date and end date for

determining market price for DRP

N/A N/A

Date strike price to be announced (if

not available at this time)

N/A

Specify source of financial products to

be issued under DRP programme

(new issue or to be bought on market)

N/A

DRP strike price per financial product

N/A

Last date to submit a participation

notice for this distribution in

accordance with DRP participation

terms

N/A

Section 5: Authority for this announcement

Name of person


authorised to make

this announcement

Jennifer Page, General Counsel and Company

Secretary

Contact person for this

announcement

Jennifer Page

Contact phone number +64 279090691

Contact email address

Jennifer.Page@airnz.co.nz

Date of release through MAP


27/02/2020

6

Calculated as (imputation credits/gross taxable amount) x 100. Fully imputed dividends will be 28% as a % rate applied.

---

1

Contents

• January 2020 traffic highlights

• Operating statistics table

• Recent media releases





January 2020 highlights















* % change is based on numbers prior to rounding.

1

Reported RASK (unit passenger revenue per available seat kilometre) is inclusive of foreign currency impact, and

underlying RASK excludes foreign currency impact.



Group traffic summary

20202019% *20202019% *

Passengers carried (000)1,3301,3051.9%10,37010,2011.7%

Revenue Passenger Kilometres(m)3,4723,2457.0%23,49322,4894.5%

Available Seat Kilometres (m)4,0923,8496.3%27,83326,9333.3%

Passenger Load Factor (%)84.9%84.3%0.6 pts84.4%83.5%0.9 pts

Ye a r-to-da te RASK

1

Group0.4% (0.1%)

Short Haul3.2% 3.3%

Long Haul(0.7%)(2.0%)

JANUARY

% change in reported RASK

(incl. FX)

% change in underlying RASK

(excl. FX)

FINANCIAL YTD

27 February 2020


2


Operating statistics table




Group FINANCIAL YTD

2020

2019% *20202019% *

Passengers carried (000)1,3301,3051.9%10,37010,2011.7%

Revenue Passenger Kilometres(m)3,4723,2457.0%23,49322,4894.5%

Available Seat Kilometres (m)4,0923,8496.3%27,83326,9333.3%

Passenger Load Factor (%)

84.9%84.3%0.6 pts84.4%83.5%0.9 pts

Short Haul TotalFINANCIAL YTD

20202019% *20202019% *

Passengers carried (000)

1,1131,115(0.2%)9,0118,944

0.7%

Revenue Passenger Kilometres(m)1,3241,353(2.1%)10,14910,155(0.1%)

Available Seat Kilometres (m)1,5971,679(4.9%)12,19712,342(1.2%)

Passenger Load Factor (%)

82.9%80.6%2.3 pts83.2%82.3%0.9 pts

DomesticFINANCIAL YTD

20202019% *20202019% *

Passengers carried (000)7807750.6%6,567

6,5310.6%

Revenue Passenger Kilometres(m)

420

420(0.0%)3,393

3,3900.1%

Available Seat Kilometres (m)490510(4.0%)

3,996

4,102(2.6%)

Passenger Load Factor (%)85.7%82.4%3.3 pts84.9%

82.7%2.2 pts

Tasman / PacificFINANCIAL YTD

20202019% *20202019% *

Passengers carried (000)

333340(2.0%)2,4442,4141.2%

Revenue Passenger Kilometres(m)904932(3.0%)6,7566,764(0.1%)

Available Seat Kilometres (m)1,1071,168

(5.2%)8,2008,240(0.5%)

Passenger Load Factor (%)81.7%79.8%1.9 pts82.4%82.1%

0.3 pts

Long Haul TotalFINANCIAL YTD

20202019% *2020

2019% *

Passengers carried (000)21819114.2%1,3591,2568.2%

Revenue Passenger Kilometres(m)2,1481,89213.5%13,34412,335

8.2%

Available Seat Kilometres (m)

2,4942,17014.9%15,63614,5917.2%

Passenger Load Factor (%)86.1%87.2%(1.1 pts)85.3%

84.5%0.8 pts

Asia / Japan / Singapore +FINANCIAL YTD

20202019% *20202019% *

Passengers carried (000)1007730.3%60851318.5%

Revenue Passenger Kilometres(m)89768830.4%5,405

4,57618.1%

Available Seat Kilometres (m)1,049772

35.8%6,3945,45617.2%

Passenger Load Factor (%)85.5%89.1%(3.6 pts)84.5%83.9%0.6 pts

Americas / UKFINANCIAL YTD

20202019% *20202019% *

Passengers carried (000)117

114

3.3%751743

1.1%

Revenue Passenger Kilometres(m)1,2511,2043.9%7,9397,7592.3%

Available Seat Kilometres (m)1,4451,3983.4%9,2439,1351.2%

Passenger Load Factor (%)86.5%86.1%0.4 pts85.9%84.9%1.0 pts

JANUARY

JANUARY

JANUARY

JANUARY

JANUARY

JANUARY

JANUARY

Air New Zealand operates primarily in one segment, its primary business being the transportation of passengers and cargo on an

integrated network of scheduled airline services to, from and within New Zealand. The following operational data and statistics is

additional supplementary information only.

+ Includes fourteen return flights between Auckland and Hong Kong replaced by Cathay Pacific charters.

* % change is based on numbers prior to rounding


3




Media Releases

(during the period 28 January to 26 February 2020)



Air New Zealand to put economy travellers to sleep 26 February 2020


Air New Zealand has unveiled a ground-breaking new lie-flat prototype sleep product for economy class

travellers.


The Economy Skynest is the result of three years of Air New Zealand research and development, with the

input of more than 200 customers at its Hangar 22 innovation centre in Auckland. The airline has filed patent

and trademark applications for the Economy Skynest which provides six full length lie-flat sleep pods.


Air New Zealand Chief Marketing and Customer Officer Mike Tod says that as the airline operates some of

the world’s longest flights, such as the upcoming Auckland-New York service at up to 17 hours 40 minutes

one way, it is committed to putting more magic back into flying.


“We have a tremendous amount of development work underway looking at product innovations we can bring

across all cabins of the aircraft. A clear pain point for economy travellers on long-haul flights is the inability to

stretch out. The development of the Economy Skynest is a direct response to that challenge,” Mr Tod says.


Air New Zealand will make a final decision on whether to operate the Economy Skynest next year after it has

assessed the performance of its inaugural year of Auckland-New York operations.


General Manager of Customer Experience Nikki Goodman says customer and cabin crew feedback on the

Economy Skynest during its final phase of development has been outstanding, with significant partners also

keenly involved.


“We see a future flying experience where an economy-class customer on long-haul flights would be able to

book the Economy Skynest in addition to their Economy seat, get some quality rest and arrive at their

destination ready to go. This is a game changer on so many levels,” Ms Goodman says.


“We’re so excited to be sharing this product development with our customers. This is one of the highlights of

three years’ intensive work centred on customer wellbeing. We’re sure this innovation is going to be a game

changer for the industry and bring significant improvements to long-haul flying. We expect other airlines will

want to explore licensing the Economy Skynest from us just as they have with the Economy Skycouch™.”


Air New Zealand’s Head of Airline Programmes Kerry Reeves says ‘can do’ is one of the airline’s key values

and the Economy Skynest prototype is a tangible example of this.


“At Air New Zealand, we continue to nurture a can-do attitude, we’re not afraid of being bold and trying new

things. The question is never ‘can we do this’ but instead ‘is it right to do this for our customers?’ and, if so,

‘how will we do this?’”


“Our ability to take a good idea, to execute and deliver an innovation that works in our

environment, our market and for our people and customers gives us an edge.”


Mr Reeves says the scale of the challenge in developing the Economy Skynest and working

through its certification with the necessary regulators is immense compared with the development

of the Economy Skycouch.


4


“But it was a prize worth chasing and one that we think has the potential to be a game changer for economy

class travellers on all airlines around the world.”


Air New Zealand Economy Skynest specs*

Where will the Economy Skynest be

placed within the aircraft?

The exact positioning of the Economy Skynest within the aircraft

has still to be confirmed, however, it will be in the Economy

cabin.

How many beds will the Economy

Skynest accommodate?

Each Economy Skynest can accommodate six sleeping pods


Overall length of the sleeping pods


In excess of 200cm



Width at the shoulder area


In excess of 58cm



What’s included with the Economy

Skynest?

It is intended that each pod will include a full-size pillow, sheets

and blanket, ear plugs along with privacy curtains and lighting

designed for sleep. We are exploring other features such as

separate reading light, personal device USB outlet and

ventilation outlet.




Air New Zealand provides update on impact of coronavirus 24 February 2020

on 2020 outlook


Air New Zealand has provided an update on its current estimate of the impact of coronavirus on earnings for

the 2020 financial year.


The airline’s revenue outlook for the remainder of the year is expected to be adversely impacted as a result

of softer demand for travel to and from Asian destinations. Weaker forward bookings for travel on the Tasman

and Domestic networks have also emerged as a result.


Immediate steps have been taken to mitigate the impact of lower demand, including adjustments to capacity

across the Asia, Tasman and Domestic networks. The airline is also increasing market development

investment to drive additional demand, specifically across its Domestic and Tasman markets. These actions,

in addition to the reduced market price for jet fuel, will partially mitigate the impact of lower demand, however

overall earnings for the 2020 financial year will be adversely impacted.


While the situation is uncertain, based on current assumptions of lower demand as well as the benefit of the

announced capacity reductions and lower jet fuel prices, the airline currently expects a net negative impact

to earnings in the range of $35 million to $75 million as a result of coronavirus.


At the midpoint of the estimated range above, which is approximately $55 million, the airline is targeting

earnings before other significant items and taxation to be in a range of approximately $300 million to $350

million

[1]

.


5


The airline will provide an update to this guidance should the current assumptions materially change.


Chief Executive Officer Greg Foran acknowledges the challenging environment but says that he is confident

Air New Zealand is well positioned to deliver the best result under these conditions.


“Air New Zealand is a resilient business and we have demonstrated the ability time and again to respond

quickly to changing market conditions. We have a highly capable and experienced senior leadership team

who have dealt with challenges such as this before and I am confident that we will effectively navigate our

way through this,” says Mr Foran.


The airline will release its 2020 Interim Results to the market on Thursday 27 February.


Current network actions taken to mitigate impact of coronavirus on demand


The airline will continue to assess the appropriate level of capacity and other potential actions to reflect the

changing demand environment. Current network actions the airline has taken include:


• Previously announced capacity reductions across Asia routes, predominantly related to Shanghai

and Hong Kong services.

• The airline announces that services to Seoul will be temporarily suspended from 7 March through the

end of June.

• Total Asia capacity will thereby reduce by 17% for the months of February through June.

• Tasman capacity reductions of 3% from March through May.

• Reductions in Domestic capacity of 2% across March and April, focused on Christchurch and

Queenstown services to/from Auckland.


Guidance summary

Amended guidance for 2020

financial year

(as disclosed on 24 February

2020)

While the situation is uncertain, based on our current assumptions of

lower demand as well as the benefit of the announced capacity

reductions and lower jet fuel prices, the airline currently expects a net

negative impact to earnings in the range of $35 million to $75 million as

a result of coronavirus.


At the midpoint of the estimated range above, which is approximately

$55 million, the airline is targeting earnings before other significant

items and taxation to be in a range of approximately $300 million to

$350 million.

1



The airline will provide an update to this guidance should the current

assumptions materially change.


1

Assuming jet fuel prices remain at US$65 per barrel for the remainder

of the year and excludes the impact of NZ IFRS 16.

Previous guidance for 2020

financial year

(as disclosed on 28 January

2020)

Based upon current market conditions and assuming an average jet

fuel price of US$75 per barrel, the airline is targeting earnings before

Other Significant Items and taxation to be in the range of $350 million

to $450 million. This outlook excludes the impact of the new accounting

standard for leases (IFRS 16).


[1]

Assuming jet fuel prices remain at US$65 per barrel for the remainder of the year and excludes the

impact of the NZ IFRS 16.


6


Air New Zealand announces capacity adjustments on 18 February 2020

Shanghai and Hong Kong routes


Air New Zealand has advised that it will be reducing capacity on its Shanghai route throughout April, and

Hong Kong route throughout April and May as a result of the impact of coronavirus (COVID-19) on customer

demand.


Shanghai services are currently suspended until 29 March as a consequence of international travel bans

affecting crew logistics and customer bookings. The resumption of these services is dependent on a change

in status of international travel restrictions. The health and safety of the airline’s crew and customers is

paramount and re-entry into Shanghai in particular will also be subject to guidance from the New Zealand

Ministry of Health and Air New Zealand Medical team.


From 30 March, Shanghai services will be adjusted from seven return services per week to a return service

every second day through to 30 April. Hong Kong services, currently operated by Cathay Pacific, will resume

on Air New Zealand aircraft from 29 March and will be adjusted from seven return services per week to four

return services per week from 21 April – 31 May.


Air New Zealand Chief Revenue Officer Cam Wallace says the airline remains committed to its Shanghai and

Hong Kong services despite the impact of the coronavirus.


“We have this week conveyed to officials in China our intention to resume services from April subject to the

current travel restrictions being lifted and the appropriate medical advice from the New Zealand Ministry of

Health and our own Medical Team. We are grateful for officials’ understanding of our temporary suspension

of Shanghai services,” Mr Wallace says.


“Clearly, the coronavirus has had an impact on bookings into Shanghai and Hong Kong, and our schedule for

April and May will reflect this with a lower flight frequency.”


Air New Zealand will directly contact customers affected by these changes in the coming week. Customers

booked via a travel agent (including online travel agents) will be contacted by their booking agent. The latest

information will also be published on the Travel Alerts section of the Air New Zealand website and customers

are encouraged to check this, before calling the airline's contact centre. Customers are also welcome to

directly message the airline through its social media channels.




Air New Zealand project diverts nearly 900 tonnes of 17 February 2020

inflight waste from landfill


Air New Zealand has diverted more than 890 tonnes of in-flight waste from landfill two years on from the

launch of Project Green, its glass recycling and product use waste reduction initiative. This is equivalent to

the weight of five 777-300 aircraft.


Project Green, launched in late 2017, means that unused items from a flight service that previously may have

gone to landfill can be put onto a subsequent flight provided they come off the aircraft sealed and untouched.

The reclassification of these items was made possible through a collaboration between the airline, its catering

partner LSG Sky Chefs and the Ministry of Primary Industries.


Some of the more than 40 item types Project Green covers includes cans of soft drink, packets of cookies,

boxed tea, coffee and sugar sachets and sealed napkins. Prior to the establishment of this process, even

unopened items of these product types taken on board would have had to be incinerated.

To date Project Green has meant Air New Zealand has been able to recover the equivalent weight of 2 x

A320s of 1.5L Water Bottles (85 tonnes), more than 11.5 million plastic glasses and more than 4 million sticks

of sugar.


7



Air New Zealand’s General Manager Supply Chain Chloe Surridge says in addition to reducing waste to

landfill, data captured from the roll out of Project Green in Auckland, Wellington, Christchurch, Queenstown

and Los Angeles International airport helps the business to better assess flight loading requirements and to

look for opportunities to reduce waste at source.


“We are also working on ways to further segregate the waste that is collected inflight (for example soft plastics

and compostables). A major challenge we face, however, in reducing waste to landfill, is the lack of recycling

and composting infrastructure available for us to send our material to. More robust infrastructure across the

country, including in the regions, would help us keep compostables and recyclables out of landfills.”

“Project Green is a very good example of the steps Air New Zealand is taking to build sustainability into its

supply chain. We are looking to make impactful sustainability gains and, in order to do this, we have to enable

those bigger conversations through relationships with our suppliers and business partners.”



Air New Zealand Shanghai suspension 2 February 2020


Following the announcement from the New Zealand Government on China travel restrictions, Air New

Zealand has suspended its Auckland-Shanghai route with immediate effect until 29 March 2020.


Air New Zealand Chief Operational Integrity and Standards Officer Captain David Morgan says the

suspension has been brought forward following increased border restrictions, which pose significant

operational and crew logistics challenges.


“We thank customers for their understanding as the situation evolves. Our teams are working to make

alternative travel arrangements for all customers impacted by this suspension and they will be contacted with

options in the coming days,” Captain Morgan says.


Air New Zealand’s contact centre is currently operating at high volumes. The latest information will be

published on the Travel Alerts section of Air New Zealand’s website and customers are encouraged to check

this, before calling the contact centre. Customers are also welcome to directly message the airline through its

social media channels.



One million Air New Zealand domestic fares go for under $50 28 January 2020


Air New Zealand has sold more than one million domestic fares for under $50 since it overhauled its domestic

pricing structure a year ago.


The airline shrunk its lowest fares on 41 domestic routes in February 2019 reducing some by up to 50 percent.


The move meant Kiwis can fly within each island for as low as $39 and between the North Island and South

Island for as low as $39.


Air New Zealand Chief Revenue Officer Cam Wallace says the response to the reduction to the airline’s

lowest fares has been fantastic.


“When we announced this overhaul in February last year, we committed to making three quarters of a million

seats a year available for less than $50. It’s terrific to have well and truly surpassed this and to hit the one

million milestone.


“Around 600,000 of these fares sold for under $50 have been for flights on our regional routes. We remain

committed to delivering great low fares for our customers, but they’re in hot demand, so people need to

remember to book early to get the best possible deals.”

---

UnitsFY20 Q3FY20 Q4FY21 Q1FY21 Q2FY21 Q3FY20 H2FY21 H1
Jan-MarApr-JunJul-SepOct-DecJan-MarJan-Jun 2020Jul-Dec 2020

Brent Swaps

VolumeBarrels

50,00027,50052,50077,500

PriceUSD

57.9957.3757.0257.77

Brent Collars

VolumeBarrels2,262,5001,822,5001,600,000982,500195,0004,085,0002,582,500

Ceiling PriceUSD65.1662.4759.4859.1057.3363.9659.33

Floor PriceUSD55.4253.6852.9153.1950.8754.6453.01

Barrels2,262,5001,822,5001,650,0001,010,000247,5004,085,0002,660,000

Barrels2,359,9702,138,6242,350,0002,375,0002,450,0004,498,5954,725,000

96%85%70%43%10%91%56%

USD(2,487,534)(4,745,512)286,205536,922408,660(7,233,046)823,127

USD(5,938,500)(3,603,375)(2,393,850)(1,042,025)(303,725)(9,541,875)(3,435,875)

USD(8,426,034)(8,348,887)(2,107,645)(505,103)104,935(16,774,921)(2,612,748)

Brent Call Spreads (3)

VolumeBarrels1,275,000412,5001,687,500

Bought CallUSD60.7260.5860.68

Sold CallUSD65.8366.5566.01

Jet-Brent Crack Spreads (4)

VolumeBarrels837,500825,000100,0001,662,500100,000

PriceUSD16.6213.8315.4415.2315.44

Notes:

Brent spot was US$59 and 12 month Brent was US$57. As at 21 February 2020, Air New Zealand had no WTI hedges.

Singapore Jet Spot was US$65 and 12 month Singapore Jet was US$68.

(1) Compensation from fuel hedges is the sum of the mark-to-market value of all fuel hedges as at 21 February 2020.

(3) Brent Call Spreads lower the ceiling price of existing collar structures.

Volume: Fuel volume is reported in barrels for passenger aircraft (42 US gallons in a barrel).

Price: Price is quoted in USD cost per barrel of Brent and Singapore Jet.

Page 1 of 1

(2) Net compensation from fuel hedges represents the unrealised gains and losses on fuel hedges. These gains and losses will be accounted for in line with Air New Zealand Limited’s fuel instrument accounting

policy. The effective portion of changes in the intrinsic value and time value of fuel derivatives is recognised through Other Comprehensive Income. Any accounting ineffectiveness is recognised through

earnings.

(4) Jet-Brent Crack Spreads lock in the margin between the Singapore Jet and Brent Crude prices; Air New Zealand has entered into Jet-Brent Crack Spreads to actively manage the volatility of the spread between Singapore Jet and

Brent Crude prices.

Purchase cost of options

Net compensation from hedges (2)

Air New Zealand Limited

Fuel Hedge Position as at 21 February 2020

Total hedged volume

Estimated fuel consumption

Hedged volume as proportion of total

Compensation from fuel hedges (1)

=== IR PAGE TRANSCRIPT: 2020 Interim results Analyst Call Transcript ===

Client Id: 77
THOMSON REUTERS STREETEVENTS

EDITED TRANSCRIPT

AIR.NZ - Interim 2020 Air New Zealand Ltd Earnings Call

EVENT DATE/TIME: FEBRUARY 26, 2020 / 9:00PM GMT

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Client Id: 77
CORPORATE PARTICIPANTS

Gregory S. Foran Air New Zealand Limited - CEO

Jeff McDowall Air New Zealand Limited - CFO

Leila Peters Air New Zealand Limited - General Manager of IR & Financial Planning

CONFERENCE CALL PARTICIPANTS

Andrew James Bowley Forsyth Barr Group Ltd., Research Division - Head of Research

Marcus Curley UBS Investment Bank, Research Division - Executive Director and Head of New Zealand Research

Owen Birrell Goldman Sachs Group Inc., Research Division - Metals and Mining Company Analyst

PRESENTATION

Operator

Ladies and gentlemen, thank you for standing by, and welcome to the Air New Zealand 2020 Interim Results Investor Briefing. (Operator Instructions)

I'd now like to hand over to Air New Zealand's General Manager of Investor Relations and Financial Planning, Leila Peters.

Leila Peters - Air New Zealand Limited - General Manager of IR & Financial Planning

Thank you, and good morning, everyone. Today's call is being recorded and will be accessible for future playback on our Investor centre website,

which you can find at www.airnewzealand.co.nz/investor-centre. Also on the website, you can find our interim results presentation and financial

report, media release and the relevant stock exchange disclosures.

Speaking on the call today will be Chief Executive Officer, Greg Foran; and Chief Financial Officer, Jeff McDowall.

I would like to remind you that our comments today will include certain forward-looking statements regarding our future expectations, which may

differ from actual results. We ask that you read through the forward-looking cautionary statement provided on Slide 2 of the presentation.

I would also like to draw your attention to the fact that a number of prior period comparative figures have been restated throughout the presentation

to reflect the retrospective disestablishment of aircraft fair value hedges, which we disclosed to the market on the 28th of January.

The group has also adopted NZ IFRS 16, the new leasing standard, from the 1st of July 2019. In accordance with the transition, provisions of the

standard comparatives have not been restated. I urge you to read through these statements on Slide 3.

Within the presentation, there is also a supplementary information section that includes slides that we will not specifically address during the

webcast. These slides provide key financial and operational details, and we recommend that you take the time to review that information.

Before I hand things over to him, Greg, I would like to take this opportunity to welcome you to your first Air New Zealand investor call. I'm sure that

I'm not alone in saying that we are very excited to have you here and look forward to having you meet our investors and analyst community in due

course.

With that, I will now turn the call over to Greg.

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FEBRUARY 26, 2020 / 9:00PM, AIR.NZ - Interim 2020 Air New Zealand Ltd Earnings Call

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Gregory S. Foran - Air New Zealand Limited - CEO

Thank you, Leila. Kia ora, and good morning, everyone, and thanks for joining us on today's call. It's a great pleasure to be here, and I do look forward

to meeting with many of you over the coming months.

I don't think I've made any secret of the fact that I am incredibly excited to have returned home to New Zealand as the CEO of one of New Zealand's

most iconic and loved companies. Many of my happiest childhood memories involve my family and I traveling around our beautiful country, seeing

everything that the regions and centers have to offer. And I'm thrilled to lead a company that provides that opportunity to all New Zealanders as

well as visitors to our country.

Having now spent almost a month in the business, taking every opportunity I can to meet Air New Zealanders and customers alike, one thing that

really stands out to me is the fact that we have an incredible culture here with a team of enthusiastic, dedicated employees who are focused on

delivering an exceptional but still very kiwi customer experience every day.

If there's one thing that my career has taught me, it's that the power of an exceptional culture, which, in turn, leads to the creation of an exceptional

customer experience, cannot be undervalued. Whether you're in the retail industry or the airline industry, creating the right customer experience

is the key to delivering a long-term sustainable success. I see this role as a fantastic opportunity to take the lessons I've learned in my career to date

and use them to help develop and enhance all of the things that make Air New Zealand so special.

Now I would be remiss if I did not acknowledge the obvious uncertainty facing Air New Zealand at the moment with regards to COVID-19 and its

expected impact on the airline. You may have seen the announcements we made both last week and on Monday regarding changes to our network

in direct response to the reduced demand we are seeing. We have the ability to scale these adjustments up or down depending on how the situation

progresses. You can be certain that the team is closely monitoring our forward bookings profile to ensure that we have an appropriate level of

capacity in the market.

At this point, it is clear that there will be an adverse impact to the current year's financial performance as a result of COVID-19, and Jeff will provide

more detail on our thinking regarding that impact later in the presentation.

From my perspective, Air New Zealand is a resilient business with a strong core in its domestic market, and we've demonstrated the ability, time

and again, to respond quickly to changing market conditions. We have a highly capable and experienced team who have dealt with challenges

such as this before, and I'm confident that we will weather this storm, too. That's not to say that it won't be challenging. It will be, but the strategic

advantages we had spent years investing in and enhancing will help us deliver during this time.

I will now hand over to Jeff to discuss the first half results.

Jeff McDowall - Air New Zealand Limited - CFO

Thanks very much, Greg, and kia ora to everyone on the call. Earlier this morning, we released Air New Zealand's financial results for the first 6

months of the 2020 financial year to the market. It was a solid result with earnings before other significant items and taxation of $198 million,

reflecting the resilience of our business and the execution of our strategy despite a challenging economic backdrop.

Our revenue performance was strong, driven by growth in the recently launched [and new] markets such as Korea, [Christchurch,] Singapore,

Chicago and Taipei as well as strong demand across our Domestic and Pacific Island networks. That demand, in conjunction with the actions we've

taken to stimulate additional leisure traffic with our domestic fare restructure, helped contribute to a 2.8% increase in passenger revenue despite

the slower demand growth environment and the impact of ongoing unrest in Hong Kong.

Total revenue growth was impacted by continued weakness in the global cargo market, which resulted in the decline of 9.4%, excluding foreign

exchange in our own cargo business. The cargo business has been challenged for the last 12 months or so, predominantly driven by trade tensions

between the U.S. and China, which has reduced demand and put pressure on yields.

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On the cost front, I'm pleased with the results we're seeing from our business review initiatives, which have contributed to the improvement in

our underlying unit cost performance for the first half. This is despite the fact that we faced increased domestic air navigation and landing charges

this year.

As you'll be aware, fuel costs were lower this financial period, which is a positive. However, the benefits of this have essentially been offset by the

impact of the weaker New Zealand dollar over the same period. It's really been the continued focus on our cost base that's led to increased efficiencies

and economies of scale and ultimately delivered an underlying unit cost improvement.

I would like to take this opportunity to thank the team at Air New Zealand for their continued and relentless focus on driving sustainable cost

savings, and that's despite the external challenges the business has faced and continues to face.

As we will touch on later when discussing the outlook for the remainder of the year, I'd really like to reiterate Greg's earlier sentiments. Air New

Zealand's a strong, resilient company that's adjusted its business in response to a number of external challenges in the first half. However, as we've

communicated to you in the past, we're not satisfied with this lower level of earnings, and we'll continue to take necessary actions to navigate

these short-term headwinds.

At our Investor Day last May, we articulated 3 focus areas from a network perspective that will guide our thinking on capacity growth. They were,

firstly, to grow into attractive new markets, thereby accessing untapped pools of demand. In the first half of this year, we saw good momentum

from that strategy with revenue growth across recently launched markets performing ahead of our expectations.

Next, we look to drive cost-efficient growth through upgauging to NEO aircraft on some of our short-haul services. The ongoing replacement of

older A320 aircraft on the short-haul network with newer NEO aircraft is providing good efficiencies and economies of scale, which is especially

helpful to our cost competitiveness as we face elevated levels of market supply on the Tasman.

The last element to our network growth strategy was to moderate growth on our existing routes and drive strong RASK improvement. This was

most apparent to markets that we had grown considerably over the past 4 to 5 years such as the overall Domestic market and the Pacific Islands

as well as Japan.

Now to provide a brief update on our previously communicated cost initiatives. As I mentioned earlier, we're seeing good progress across all 3

pillars. As you will remember, the overall goal of this program is to structurally reduce the cost base by approximately $60 million across a 2-year

period to align our cost base with the new lower demand growth environment. These cost savings are in addition to our usual daily diet of cost

savings and efficiencies that help us to offset inflation.

So in terms of the first pillar, we're on track to regain efficiencies in our operations following the impact of the global Rolls-Royce engine issues on

our network across the last 2 years or so. A large part of that inefficiency was driven by labor costs, specifically having elevated levels of staff and

crew available to support our customers and operations throughout the disruption.

Despite the additional TEN engine maintenance backlog this half, we still expect to deliver approximately $20 million in savings related to this

initiative in the 2020 financial year. A large part of the savings achieved to date have been from the ability to make more proactive network planning

decisions with fewer last-minute changes to aircraft type later in the planning cycle, which as we discussed last year is really inefficient from a cost

perspective. Also, the need to hold additional levels of both crew and other operational staff has dropped off as we [built] some certainty back into

our schedule.

Then turning to the second pillar, which is a 5% reduction in overheads. The focus here is to ensure that we have the most efficient and effective

cost structure to support the business in a lower demand growth environment. We're expecting to deliver on these improvements from an earnings

perspective in both 2020 and 2021.

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Then if we turn to the third component, where we have commenced a targeted review of the operations cost base. As mentioned before, this will

involve some supply chain consolidation as well as improved labor utilization and optimization of our facilities. While a portion of these savings

are on track to be delivered in 2020, the majority will now be delivered in 2021.

Turning now to some of the financial highlights of the first half. Operating revenues were $3 billion, an increase of 3% on the prior period. Against

the backdrop of the additional headwinds I highlighted earlier, this is quite a strong result. This half, we delivered earnings before taxation of $139

million. Earnings before other significant items and taxation were $198 million, a decline of 8.8%.

As a reminder, in January, we announced several items that will be classified as other significant items for the financial year. A breakdown of those

items can be found in the supplementary slides in the back of the presentation. Net profit after tax for the period was $101 million, and reported

operating cash flow was $534 million.

Delving a bit deeper into the drivers of our revenue performance. Overall passenger revenue increased 2.8%, driven by strong demand growth of

4%, which outpaced capacity growth of 2.8%. RASK, excluding the impact of FX, was marginally down, which is a solid result in light of the mix of

long-haul capacity growth in the period. I'll touch on the cargo business in more detail shortly, but overall, revenues declined 9.4%, excluding

foreign exchange.

We've summarized our cost performance here, and I will touch on underlying CASK performance in the coming slides. Briefly reviewing the impact

of fuel in the first half. Overall costs increased 1.1% or $7 million. That movement reflects a decline in average fuel price of $28 million, offset by

the weaker New Zealand dollar, which drove $20 million of additional cost. Increased flying across the network also resulted in $15 million of

additional fuel costs in the period. We saw the benefits of our modern fuel-efficient fleet as well as the mix impact of capacity growth on longer

sectors, where fuel volume's growing only 2.3% on capacity growth of 2.8% in the period.

Now I'll briefly touch on some of the key movements which affected our profitability during the year. To better understand the dynamics of each

component, we've isolated the impact of foreign exchange. I won't go into the details of every single item here, but a detailed profitability waterfall

and commentary can be found in the interim financial report on the Investor centre website.

We've already discussed passenger revenue performance, and I'll cover the cargo business shortly. However, I wanted to point out that within the

$76 million of revenue growth, is $26 million in other revenue, which is largely from additional maintenance work for third parties, including on

U.S. Navy gas turbine engines.

Labor costs increased by 1.3%, well below our capacity growth. This was driven by our efforts on cost initiatives that I've already touched on as

well as reduced incentive payments compared to the prior period. Growth in our full-time equivalent workforce, or FTEs, was 2.7%, which is broadly

in line with capacity growth. The majority of growth this year was in [crewing and] airports.

Moving over now to maintenance, aircraft operations and passenger service costs, which increased by $52 million. This increase was primarily

driven by maintenance activity associated with the U.S. Navy gas turbine engine contracts as well as the weaker New Zealand dollar and overall

growth in the fleet. A significant step-up in domestic air navigation and landing charges in the period also impacted our profitability as we absorbed

high single-digit price increases. I would also like to highlight that sales, marketing and other expenses remained essentially flat, highlighting our

ability to leverage efficiencies as we focus on productivity initiatives within the airline.

Ownership costs increased by $29 million, driven by new aircraft deliveries. This increase was lower than our earlier expectations partly due to

delays in the delivery schedule of some aircraft, which has pushed out the timing of those costs into subsequent financial periods. We're now

expecting around $55 million to $60 million of additional ownership costs in the 2020 financial year, which is less than the $70 million to $80 million

estimate we provided in our annual results call last August. And lastly, the weaker New Zealand dollar resulted in a net adverse impact of $21 million

to profitability in the period.

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FEBRUARY 26, 2020 / 9:00PM, AIR.NZ - Interim 2020 Air New Zealand Ltd Earnings Call

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If we look at passenger revenue performance by market, and I'm just going to focus on a few here that we haven't discussed already. During the

first half of the year, we saw very high levels of demand on our Japan routes as a result of the Rugby World Cup, which drove high double-digit

RASK growth as well as strong yields in the first half. This was, of course, partially offset by the impact of the ongoing disruptions in Hong Kong.

The Tasman market continued to experience the high levels of market capacity that followed the end of our alliance relationship with Virgin

Australia. In November, we also announced the suspension of our twice-weekly seasonal Christchurch to Perth service as well as the cancellation

of our second daily Auckland to Perth flight through December as a result of the additional maintenance requirements on our Trent 1000 TEN

engines, which impacted passenger revenues.

For the Pacific Islands, excluding Samoa, further capacity rationalization, particularly on routes such as Honolulu and Denpasar, which had experienced

high growth in the last 18 months or so, helped drive strong RASK and yield. Samoa was, however, impacted by the measles outbreak. We also

benefited from positive passenger revenue performance on our core domestic market with more moderated capacity driving strong year-on-year

RASK outcomes and increased load factors. This was largely driven by continued demand strength in the corporate market and further stimulation

of domestic demand following the domestic fare restructure we announced last year. For the last few months of the half, we also added additional

capacity on some of our regional routes following the announcement of the withdrawal of Jetstar from the New Zealand regional market.

And finally, if we look at the Americas, in particular, North America, we saw a weaker New Zealand dollar impact outbound demand on some of

the U.S. routes. This, combined with an overall increase in market capacity of around 5% year-on-year, led to some softness in RASK and yields,

albeit off a strong base. Our additional frequency into Chicago, up from 3x per week to 5, delivered strong revenue growth.

So as I mentioned earlier this morning, the continued slowdown in the globe freight market has led to an overall decline in our own cargo business

of 9.4%, excluding foreign exchange. A large portion of that decline was driven by reduced flows between China and the U.S. as trade tensions

continue. We've also seen a change in pricing behavior with the slowing demand environment, particularly on the Tasman, with higher levels of

discounting in the market putting pressure on both volumes and yields. There was also a mix component to the cargo story. Our team has worked

hard to source additional demand from some of our secondary cargo markets. However, this has typically been for lower-value products, which

have resulted in lower overall revenue.

The other thing to bear in mind when looking at the year-on-year cargo performance is that we're comparing against a strong first half in the 2019

financial year as the slowdown only really started in the second half of last year. In January and early February, we were seeing early signs that the

cargo market was starting to stabilize. However, the outbreak of COVID-19 has impeded that recovery.

Turning now to our operating costs. CASK, when adjusted for the impact of fuel price, FX and maintenance for third parties, improved by 0.5%.

This contributed $59 million to profit in the period and reflects the benefit of cost efficiencies and economies of scale as we grew our long-haul

network during the first half. It's worth noting that while we expect the business will continue to achieve further cost initiatives and efficiencies in

the second half of the year, the recently announced capacity reductions relating to the impact of COVID-19 will impact overall CASK for 2020.

Our operating cash flows remain robust at $534 million on a reported basis. When adjusting for the impact of the new leasing standard, which

resulted in the reclassification of lease payments, operating cash flow has declined 11% to $423 million. This has been primarily driven by a one-off

cash outflow of $55 million as we entered into a maintenance agreement to prepay certain engine parts at an attractive discount as well as the

reduced level of earnings. We ended the period with cash on hand of $1 billion, which reflects a slight decline of 4.9% but are still at the top end

of our target liquidity range of $700 million to $1 billion. The airline continues to maintain a stable investment-grade credit rating from Moody's

of Baa2. Gearing was 54.3% and remains in our target range of 45% to 55%. There was a 2.6 percentage point increase in gearing, which reflects

continued investment in aircraft. Our reported gearing has been impacted by both the adoption of NZ IFRS 16 from the 1st of July 2019 as well as

the disestablishment of fair value aircraft hedges, which we disclosed to the market in late January. In the supplementary slides, we've provided a

reconciliation of the gearing changes relating to this. Finally, the Board was pleased to announce a fully imputed dividend of $0.11 per share,

consistent with the prior period.

In the chart on Slide 17, you can see the phasing of our updated aircraft capital expenditures through to 2023, which totaled approximately $1.5

billion based on an exchange rate of $0.65. You will also see that we've reflected some timing changes on our expected delivery of NEO aircraft for

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FEBRUARY 26, 2020 / 9:00PM, AIR.NZ - Interim 2020 Air New Zealand Ltd Earnings Call

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the domestic market. Initially, delivery of the first 3 domestic units was expected in the 2021 financial year. However, we are now expecting to

receive just 1 unit in that year, with the other 2 units moving now into the 2022 financial year. We have also deferred 2 further units from 2022 to

2023.

Now turning to the remainder of the year. As Greg mentioned, we are facing a large degree of uncertainty with regards to demand across our

international and Domestic network as a result of the COVID-19 outbreak. We have seen our forward booking trends evolve at quite a rapid pace

over the past few weeks with notable softening in demand across a number of our markets. We believe this reduction in demand is temporary.

However, we have taken immediate action to mitigate the loss of revenue from COVID-19. That includes putting in place a number of capacity

reductions across our Asia, Tasman and Domestic networks, which we announced to the market on Monday, along with an update to our expected

earnings range for the 2020 financial year. We have also taken the opportunity to adjust our schedule to drive more efficient flying using our 787

aircraft on routes such as Honolulu and Bali, given some of those aircraft have now been freed up following the route cancellations and capacity

reductions we've made.

It's clear that our Asia network will be the most directly impacted by COVID-19, specifically, our Shanghai route where services have been suspended

since early February, following the government's restriction on travel to mainland China. We have also suspended services to Seoul from early

March until the end of June.

In addition to the direct impact of cancellations, we've also seen weak inbound demand from other markets in the region, particularly Hong Kong

but also in Japan and Taipei, where we have experienced some group cancellations. Singapore has also seen a slowdown in connecting traffic, and

we've adjusted our frequency there in response to this. The net of all this is that we've implemented targeted capacity reductions across a number

of markets in Asia with a decline in planned capacity of approximately 17% for the month of February through June.

Then if I look at the Tasman, we have observed some softening of demand there in the past 2 weeks or so. We've implemented capacity reductions

of approximately 3% on the Tasman over the March to May period.

On our Domestic network, we are seeing weaker demand on our Christchurch and Queenstown routes, reflecting the decline in inbound Asian

visitors. As a consequence, we've made a number of frequency changes in these markets, reducing capacity by around 2% over the period of March

through April.

It's also worth noting that our Pacific Island network has not seen any notable changes in demand following the outbreak. We're also seeing some

increased bookings for our North American services as customers look to transit to Europe via U.S. ports rather than through Asia.

Turning to Slide 20. We've summarized the current thinking on capacity for the second half of the year and what that means for full year capacity.

Previously, we had anticipated capacity growth in the second half of the year to exceed what we saw in the first half as new long-haul routes such

as Seoul and the Christchurch to Singapore service drove faster growth as well as the impact of increasing the frequency of Taipei and Chicago

services compared to the prior year. Based on our current expectations and the capacity adjustments we've announced, we are expecting second

half capacity growth to be in the range of 1% to 2%, which would imply 2020 full year capacity growth of around 2%.

Turning to fuel and our outlook for the remainder of the financial year based on our hedging profile. To be helpful, we've provided an outlook of

estimated fuel costs for the second half of the year with an assumption of average jet fuel now at USD 65 per barrel, which reflects the current

market demand following the impact of COVID-19. Based on the makeup of our hedges, we have also provided an approximation of how moves

up or down in fuel price would impact our fuel costs for the second half of the year. At USD 65 per barrel for jet fuel, our fuel cost in the second half

would be approximately ended NZD 590 million, which would bring our full year fuel cost to approximately $1.25 billion.

While the situation is uncertain based on our current assumptions of lower demand as well as the benefit of the announced capacity reductions

and lower jet fuel prices, the airline currently expects a net negative impact to earnings in the range of $35 million to $75 million as a result of

COVID-19. At the midpoint of the estimated range above, which is approximately $55 million, the airline is targeting earnings before other significant

items and taxation to be in the range of approximately $300 million to $350 million, assuming jet fuel prices remain at $65 per barrel for the

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remainder of the year and excluding the impact of IFRS 16, the new leasing standard. The airline will provide an update to this guidance should

the current assumptions materially change.

I will now pass you over to Greg, who's going to leave you with some closing remarks.

Gregory S. Foran - Air New Zealand Limited - CEO

Thank you, Jeff. Just to close, I wanted to discuss the strategy review that we are currently undertaking. As some of you will be aware, I recently

initiated a piece of work around Air New Zealand's strategy to assist us in setting a course for the airline's future. This piece of work or directed

diagnostic, as I like to call it, will involve reviewing our strategic opportunities and risks to assess not only where we play but where we can win

going forward. We've assembled a cross-functional team from areas of the business such as networks, commercial, customer and operations, just

to name a few. This team will lead the strategy review and use the vast knowledge and experience of Air New Zealanders across the whole business

to [inform] the diagnostic. Key focus areas will include our route network, sustainability agenda, loyalty proposition, digital ambition, profitability

and, importantly, our culture. The strategy review will likely conclude midyear and will tackle some core questions about the airline and how we

can best deliver for our customers. I think this is a really exciting time for Air New Zealand, and I look forward to sharing more with you in the

coming months.

So with that, can I say thank you very much for listening? I know you will have lots of questions, so operator, please open up the line.

QUESTIONS AND ANSWERS

Operator

(Operator Instructions) Our first question comes from Andy Bowley from Forsyth Barr.

Andrew James Bowley - Forsyth Barr Group Ltd., Research Division - Head of Research

I've got a couple of questions, the first of which is for you, Greg, and thanks for your comments on the strategy review just now. But in your opening

comments, you made the reference to customer experience being critical to success. Now that you've had the opportunity to talk to staff and

customers about the customer experience over the past month or so in terms of the work you've done internally and the e-mails we've been getting

as frequent flyers externally, but certainly keen to hear what your observations are about the experience thus far and early thoughts as to how you

can enhance what you're seeing and hearing.

Gregory S. Foran - Air New Zealand Limited - CEO

Yes, sure. Thank you for your question, and thanks for following us. So we've got lots of responses in, as you can imagine, from our leadership across

the business and, as you've mentioned, from Elite and Gold customers. And in fact, a lot of our staff, our Air New Zealand staff, have decided let

me know. So look, we're collating those in and having a look at them. I guess, my overriding comment is, I think this is a really good business. I

think it's in pretty good shape. But like any business, there's always opportunities where you can tweak things and you can adjust them. So we're

just going to sensibly go through that list, and in fact, that process is underway at the moment. And as chance would have it, we've got our first

meeting on it actually in a few hours' time to go and review some of the points, some of them small, some of them medium size, some of them a

bit bigger. And we'll think about these as we pull together our strategy and make adjustments where we think we need to. But it's been a really

useful exercise. And I would characterize it by -- it's a good way to often get the unvarnished truth on your business and when you get to that level

that creates opportunities for you to take action.

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Client Id: 77
Andrew James Bowley - Forsyth Barr Group Ltd., Research Division - Head of Research

Do you see, Greg, any kind of low-hanging fruit in relation to customer experience, more broadly, in terms of what you've observed across the

business thus far?

Gregory S. Foran - Air New Zealand Limited - CEO

Yes, sure. There -- as I said, there you can generally group these things, and I've done this exercise before into some quick wins. We actually put

those in a work stream that we're calling urgent agenda items. And so as I said, there are some of those, and we're just going to sensibly, as I

mentioned, beginning this afternoon, start to have a look at those. And where it makes sense, we'll make decisions. And where we need more data,

we'll go back and get it. But we'll just sensibly work through those. But there are some.

Andrew James Bowley - Forsyth Barr Group Ltd., Research Division - Head of Research

Great. And look forward to hearing about that in due course. So second question probably for you, Jeff, forward-looking in relation to coronavirus

you've talked through. Now historically, you've reacted far quicker than your competitors in responding to demand changes. But could you talk

about how you see the capacity response from other airlines in relation to coronavirus in terms of both timing and quantum and the possible

impact that, that has on you going forward?

Jeff McDowall - Air New Zealand Limited - CFO

Andy, yes, that's right. We have typically been quite fast to react to situations like this and I think as we have this time. But we've also seen other

airlines, particularly in this region, react really quickly as well. So, for example, on the Tasman, we're seeing both Qantas and Virgin announce some

reductions in the last few days. So I think that's appropriate. Yes, clearly, this is a unprecedented event, and airlines everywhere, obviously, managing

it and monitoring it very closely.

Just on the Tasman, just one observation I'd make there is that the Tasman has a number of sort of indirect impacts. One is that there have been a

lot of, historically, Chinese group customers flying on the Tasman, and they had mostly been on other airlines. We hadn't carried a significant

proportion of them. And it's also been a waypoint to Asia for customers originating in other points of New Zealand flying through to Asia. And

again, we're relatively less exposed to that than the other airlines. So you can kind of see that in the capacity reductions that the Australian airlines

have announced on the Tasman.

Leila Peters - Air New Zealand Limited - General Manager of IR & Financial Planning

And then the other thing I would just add, Andy, is if we look further into Asia, markets such as Singapore and Hong Kong, obviously, we work

really closely with our alliance partners there. And so we've been working with them through capacity discussions as well.

Operator

Our next question comes from Owen Birrell from Goldman Sachs.

Owen Birrell - Goldman Sachs Group Inc., Research Division - Metals and Mining Company Analyst

Yes, just a few questions from me. You talked about the Chinese movements on the Tasman falling, and you're not being as exposed. But clearly,

that's probably one of the drivers behind increased discounting on that route. Can you give us a feel for the level of discounting you're seeing more

broadly through into Asia or even into the U.S. as carriers try to incentivize volumes on their existing capacity?

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Jeff McDowall - Air New Zealand Limited - CFO

Owen, that's exactly right. I mean, although, yes the impact for us on the Tasman isn't so much that we carry a number of those passengers, it's

just that by them not being there, it changes the supply-demand balance. And so you do see more discounting. And we've seen some -- the Tasman

had been in a somewhat oversupplied mode for a little while, and so the pricing had been quite aggressive. And if anything, that has increased

somewhat in the last few weeks.

With respect to the U.S., actually, for us, we're seeing that quite strong for a couple of reasons that outbound demand -- and this -- I have to caution

all of us by saying, look, it's really early. It's only been 3 booking weeks, really. But we're seeing quite strong demand from New Zealand to the U.S.

And yes, you could speculate that some people are choosing the U.S. as a destination in preference to Asia, and that's [giving it] a bit more demand.

And we've also seen some New Zealand-Europe traffic choose U.S. as a gateway in preference to Asia. So for both of those reasons, it's quite strong.

And we haven't, as a consequence of that, seen any real change or any increased intensity from a pricing perspective.

And similarly, for Asia, airlines have really reacted there with capacity changes rather than pricing.

Owen Birrell - Goldman Sachs Group Inc., Research Division - Metals and Mining Company Analyst

I guess, a subsequent question to that. It's obviously very difficult for yourselves, but even more so for us, to try and determine, I guess, the balance

between what's happening with demand, the levels of discounting and offset by the capacity reductions across the industry. Are you able to give

us some sense on, like, even directionally, which way you think RASK is going to go over this interim period?

Jeff McDowall - Air New Zealand Limited - CFO

Not really is the short answer. I mean, it's just so early to tell. So I can't really -- I mean, the Asia route, in particular, is very difficult to forecast. But I

think, like I said, it's not a market in which airlines are out there trying to stimulate demand. They're really, really reacting with capacity. So the RASK

outcome kind of depends on how that balance plays out. Elsewhere in the network, we would expect to see U.S. still tracking strongly and Domestic

seeing a little bit of weakness, as we talked about, based on fewer inbound tourists and a little bit of outbound NZ demand to Asia, which connects

to Domestic also being weaker.

Owen Birrell - Goldman Sachs Group Inc., Research Division - Metals and Mining Company Analyst

Perhaps if I ask this question slightly differently. Based on your current, I guess, booking expectations, where do you see load factors by region?

Are they going to be falling? Or are you matching the capacity reductions to the demand profile?

Jeff McDowall - Air New Zealand Limited - CFO

Yes. I mean, to the extent that we can, we are doing that, but recognizing that it's a bit lumpy because, yes, typically, if you're operating a daily

service, you can obviously move capacity in increments of 1/7, and demand doesn't move in increments of 1/7. So it's never perfect, but we're

doing that as much as we can. I mean, it's really difficult. Like I say, it's -- I think it was the 3rd of February when the government introduced border

restrictions. It might have been the 2nd of February. And so we've had really 3 booking weeks since then. So it is quite difficult to draw any firm

conclusions on what the impact for the next 4 months will be.

Owen Birrell - Goldman Sachs Group Inc., Research Division - Metals and Mining Company Analyst

Okay. Just this final question for me. In terms of fleet coming on, how much fleet do you have coming on in the next, say, 12 months?

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Jeff McDowall - Air New Zealand Limited - CFO

It's actually quite a light period for fleet deliveries. We've got -- in FY '21, I think we have [1 ATR] and 1 A320 delivery, and that's all.

Operator

(Operator Instructions) Our next question comes from Marcus Curley from UBS.

Marcus Curley - UBS Investment Bank, Research Division - Executive Director and Head of New Zealand Research

Just a few from me. Can we start with the costs? Just -- Jeff, I just wonder if you could call out, yes, within, yes, the maintenance aircraft, passenger

services bucket, yes, the elements that relate to that third-party maintenance and the aviation charges.

Jeff McDowall - Air New Zealand Limited - CFO

Yes. So the third-party maintenance for you, and that's why we kind of isolate it out from CASK because it's -- there is a -- if you look at the statutory

P&L, there's quite a big uplift for that, but you see an equal uplift in the contract services line and the revenue. So -- which is why we try and isolate

out that for the -- isolate that out, sorry, for the purpose of the CASK reduction or the CASK analysis.

If you look at maintenance costs, excluding that, and if you also exclude currency, then what you see is maintenance costs actually growing less

than capacity. So that's -- we're quite happy with that picture. The underlying maintenance cost discipline's very much evident.

And then the third thing you called out, as you say, has been one of our big causes of cost escalation, which is air navigation charges, primarily,

but also landing charges, to a lesser extent, have had quite a pronounced impact on our operating costs.

Leila Peters - Air New Zealand Limited - General Manager of IR & Financial Planning

And Marcus, you'll see that come through in the aircraft operations predominantly, and to a lesser extent, passenger services.

Marcus Curley - UBS Investment Bank, Research Division - Executive Director and Head of New Zealand Research

But I suppose the reason for the question is it just seems like there's more cost pressure on the business than I would have thought. And obviously,

you're only calling out these 2 elements within the presentation. Outside of these components, do you think you're seeing more underlying cost

pressure?

Jeff McDowall - Air New Zealand Limited - CFO

Not really. I mean, if you look at the labor line, for example, we're really happy with how that's played out. So we've got -- I think labor is at 1.3%,

and that's, what, 2.8% more capacity. And average [sort of] labor rate increases, if you like, with both (inaudible) and independent employment

contract people of between 2.5% and 3%. So absent efficiencies, you would have expected labor costs to increase north of 5%, and that's only at

1.3%. Some of that -- a big chunk of that is the efficiencies that we've implemented, that we highlighted earlier in the year, but also the daily diet

of cost initiatives that we look to implement, coupled with economies of scale and also, actually, a reduction in incentive payments, which you'd

expect with profitability being where it is.

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Marcus Curley - UBS Investment Bank, Research Division - Executive Director and Head of New Zealand Research

Okay. And then just finally on costs. So overhead is up. Is that a reflection -- or other costs, as you like to call it. Is that a reflection of the delayed

cost savings in bucket 3? Or is it more to it than that?

Leila Peters - Air New Zealand Limited - General Manager of IR & Financial Planning

Sorry, Marcus, when you say overhead expenses, you're talking about other expenses, which -- what are you referring to?

Marcus Curley - UBS Investment Bank, Research Division - Executive Director and Head of New Zealand Research

Right. Yes, yes, other expenses [1 5 9]. And I'm just trying to correlate that with the delayed savings.

Leila Peters - Air New Zealand Limited - General Manager of IR & Financial Planning

Yes. So that's not -- that line item is not really linked to the 3 pillars of the cost initiatives that Jeff spoke to earlier in the presentation. What that

increase is related to is predominantly increase in digital licensing costs and some additional property costs.

Marcus Curley - UBS Investment Bank, Research Division - Executive Director and Head of New Zealand Research

Okay. Secondly, you talked about the 787-10 first arrival in '23. Are you reconsidering that given the demand environment at the moment?

Jeff McDowall - Air New Zealand Limited - CFO

We have a strategy project that Greg has talked about earlier. So we're looking at everything as part of that. But at the moment, we're certainly still

planning for that aircraft to arrive at that time. The purpose of that program wasn't really fleet growth at all. It was replacing the 777-200s, and that

is -- and they will exit the fleet by that time. So we're still on track for that.

Marcus Curley - UBS Investment Bank, Research Division - Executive Director and Head of New Zealand Research

Okay. And just -- could you just provide a little bit of an update where you sit with the 787 engine issues? You, obviously, in the presentation,

referred to some more delays in terms of the second round of maintenance. Is it still having an impact on the business?

Jeff McDowall - Air New Zealand Limited - CFO

Yes is the short answer, but in line with what we expected. So to give you an update right now, we have 3 aircraft, 3 787 aircraft out of action, which

is in line with what we expected to have at this point. That is expected to get down to 2 aircraft in the next couple of weeks, the first half of March,

and then down to one by the end of March. So that is -- I mean, it has been frustrating, as you can imagine. One good thing, if there is such a thing

this time around is that we've had much more notice of these impacts. So -- whereas in the past, these things have happened at quite short notice,

which has delivered a lot of inefficiency into our cost base and also a lot of customer disruption. This time, we've had much more notice. So we've

been able to continue to get the efficiency savings that we were targeting but also provide much better customer outcomes, which, in this case,

is included, having Cathay Pacific operate our Hong Kong service, in our place which went a long way to alleviate those shortfalls.

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Client Id: 77
Marcus Curley - UBS Investment Bank, Research Division - Executive Director and Head of New Zealand Research

Okay. And then finally for me, obviously, you maintained the dividend. I just wonder whether Greg could comment around whether the capital

structure is part of the strategic review or how you're thinking about that in the context of the current review and, obviously, the coronavirus.

Gregory S. Foran - Air New Zealand Limited - CEO

Yes, sure. Look, when we set our dividend, we think about it in the framework of a level that's consistent and sustainable. And at this point, the

balance sheet is pretty resilient, and the CapEx profile is such that we feel comfortable in maintaining the current level of dividend. We'll get through

the strategy project. And as you would expect us to do, we'll then consider what we want to do from there.

Operator

(Operator Instructions) There are no further questions. So I'll pass back to your speakers for closing comments.

Gregory S. Foran - Air New Zealand Limited - CEO

I'd just like to thank everyone listening on the call for their time and interest in Air New Zealand. And if you'd like to schedule a call or meeting or

any follow-up questions, please direct those requests through to Leila and Kim, our Investor Relations team. Thank you.

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