AI Terminal

MODULE: AI_ANALYST
Interactive Q&A, Risk Assessment, Summarization
MODULE: DATA_EXTRACT
Excel Export, XBRL Parsing, Table Digitization
MODULE: PEER_COMP
Sector Benchmarking, Sentiment Analysis
SYSTEM ACCESS LOCKED
Authenticate / Register Log In

Finnair Oyj

Quarterly Report Aug 15, 2014

3266_10-q_2014-08-15_f78334c8-d9f1-4bbe-be54-1dc082c59af9.pdf

Quarterly Report

Open in Viewer

Opens in native device viewer

Finnair Group in nterim re eport 1 Ja anuary – – 30 June e 2014

Improved p weak unit r passenger lo revenue dev oad factor a velopment and progres Q2 operatio s in cost sa onal result s avings were showed a lo not enough ss of 19.6 m h to compen million euros nsate for the s e

April–June e 2014

  • Tur rnover declin ed by 7.2% t to 565.7 mill ion euros (60 09.7).
  • The e operational l result was - -19.6 million euros (7.5).
  • Net inve and the t cash flow fr estments tota d leaseback a first A350 ai rom operating alled -92.2 m arrangement ircraft. g activities s million euros ts implement tood at 69.2 (-46.5). The ted during th million euros cash flow fro he review per s (101.2), an om investme riod as well a nd cash flow ents includes as advance p from aircraft sale payments for erm
  • Uni the t cost per av previous yea vailable seat ar's level. kilometre ex xcluding fuel, (CASK excl . fuel), decre eased by 2.4 per cent fro
  • Uni t revenue pe er available s seat kilometre e (RASK) fe ll by 5.8%.
  • Finn and nair updates d its 2014 op s its guidance erational res e and estima sult to show a ates its turnov a significant ver in 2014 t loss. o be significa antly lower th han in 2013

CEO Pekka a Vauramo:

The second million euro loss of exte operator Au and intensif revenue. Th unit revenue revenue dev d quarter of 2 os. The factor rnal turnover urinkomatkat fied internatio he appreciati e from passe velopment o 2014 was diff rs affecting t r resulting fro Suntours. T onal competi on of the eu enger traffic. f other airline ficult. Finnair he decrease om the restru he impact of ition, particul ro against ou The challeng es. r's turnover d e in turnover ucturing of av f the weak ec larly in longur other prim ging operatin declined by 7 included a s viation servic conomic pros haul traffic, h mary revenue ng environme 7.2 per cent y ubstantial de ces, and the spects in Fin had a negativ currencies c ent has also year-on-year ecline in unit weak develo nland on dom ve effect on o continued to been reflect r to 565.7 revenue, the opment of to mestic deman our unit weaken our ted in the eur nd

Our passen our cost red met with un cost reducti compensate euros in a q nger load fact duction progr derstanding ons with som e for the drop quarter traditi tors in April– ram. I am ple also among me of our per p in revenue ionally strong –June improv eased that ou our personn rsonnel grou , and our ope g for Finnair. ved year-on-y ur cost reduc nel, and that ups. Howeve erational res . year, and at ction targets we were abl r, these posi sult declined the same tim and markete to reach ag tive steps we to a substan me we made -based appro greement on ere not suffic ntial loss at 1 progress wi oach have be n the necessa cient to 9.6 million th een ary

Achieving th absolutely e structure. he cost reduc essential in th ctions we are his financial e pursuing a situation. Fin and reaching nnair is very market leve committed to l costs in all o achieving a cost categor a competitive ries is e cost level a and

Outlook

Outlook on 15 August 2 014:

The ongoing main marke from that gr g uncertain e ets. Air traffic rowth without economic ou c is expected t progress in tlook in Euro to grow mod its cost redu ope and Asia derately in 20 uction progra a is contributi 014. Finnair, am and its ta ing to weak c however, w rget cost stru consumer de will not be abl ucture in pla emand in our e to benefit ce. r

Finnair estim high. Due to the decline mates its turn o delays in th in unit reven nover in 201 he personnel nue, Finnair e 4 to be signi l cost reducti estimates tha ficantly lowe ion negotiatio at its 2014 op er than in 201 ons and the perational re 13. Fuel cost unfavorable sult will show ts are expect market cond w a significan ted to remain ditions driving nt loss. ngrin

Outlook issu ued on 2 Jun ne 2014:

The ongoing main marke from that gr g uncertain e ets. Air traffic rowth without economic ou c is expected t progress in tlook in Euro to grow mod its cost redu ope and Asia derately in 20 uction progra a is contributi 014. Finnair, am and its ta ing to weak c however, w rget cost stru consumer de will not be abl ucture in pla emand in our e to benefit ce.

Finnair estim high. The ou significant im for its full-ye mates its turn utcome of Fi mpact on fina ear 2014 fina nover in 201 nnair's ongo ancial perfor ancial perform 4 to be subs oing employe rmance in 20 mance after t stantially lowe ee consultatio 014, and ther the savings er than in 20 ons and cost refore the co negotiations 13. Fuel cos t-saving nego mpany will re have been c sts are expec otiations will econsider giv concluded. cted to remai have a ving guidanc ce

Business E Environmen t

The strengt passenger t reflected in kilometres, per cent yea destinations traffic marke hening of the traffic and ca home marke market capa ar-on-year in s grew by so et share rem e euro again argo revenue et demand in acity between n the second me 2.8 per c mained largely st several re e in the secon n both busine n Helsinki an quarter of 20 cent. Finnair y unchanged evenue curre nd quarter of ess travel and nd Finnair's E 014. Market increased its d from the co ncies had a f 2014. The w d leisure traf European de capacity bet s market sha omparison pe negative effe weakness of ffic. Measure stinations gr tween Finnai are in Europe eriod.* ect on the de f the Finnish ed in availabl rew by appro ir's Asian an ean traffic, w evelopment o economy wa e seat oximately 9.2 d European hile in Asian of as 2on

Cargo traffic cargo traffic High fuel pr the result fo for air cargo c volumes de c unit revenu rices and neg or Finnair's ca o. eveloped pos e due to mar gative develo argo traffic. T sitively in Fin rket overcap opments in e The prolonge nnair's main pacity in traffi exchange rat ed weak eco market areas c between E es with respe onomic situat s, but there w Europe, the N ect to cargo ion in the eu was continue Nordic countr operations a urozone affec ed pressure o ries and Asia also weakene cts the dema a. ed and

The price of remains at a Japanese y quarter. The quarter. f the largest a high level. yen is a signif e substantial individual co The US dol ficant income depreciation ost factor of a lar is a signif e currency. T n of the yen a airlines, jet fu ficant expens The US dolla against the e uel, decrease se currency ar depreciate euro, which b ed slightly in in Finnair's o d slightly aga began in 201 the second operations, w ainst the eur 13, continued quarter, but while the ro in the seco d in the seco ond nd

* Finnair's e Finnair's es estimate. The stimates of ai e estimate is irlines' sales based on M through thei MIDT data col ir own sales llected on th channels, su e sales volum uch as websi mes of trave ites. l agencies an nd

Strategy im mplementati on and part tnerships

In May, Finn strategy wo traffic via He investment. nair's Board ork. Finnair's elsinki by uti of Directors strategic obj lising Finland approved th jectives are t d's geograph e company's to double As hic location, a s strategic ta sian revenues and create s rgets as part s by 2020 fro hareholder v rt of Finnair's om the 2010 value and be s annual level, grow e an attractive

Finnair and traffic betwe business fo joint busine fellow onew een Europe a unded by fel sses have st world alliance and Japan o low oneworl tarted well an e partners Ja n 1 April 201 d alliance m nd their first apan Airlines 14. Previousl embers Ame months were and British A y, in July 20 erican Airline e in line with Airways start 13, Finnair jo es, British Air expectations ted a joint bu oined the tra rways and Ib s. usiness for nsatlantic joi beria. These eint

Progress o of the struct ural change e and cost re eduction pro ogram

Finnair cont of 2014. Th reductions. and schedu achieve ma hours. tinued the im e focus was Finnair cont ules for achie rket level wa mplementatio on personne inued negoti eving these c ages and cos n of its struc el costs, an a ations with th cost reduction sts, primarily ctural change area in which he trade unio n targets. Fin by impleme e and cost re h Finnair has ons represen nnair's objec nting change duction prog s not yet achi nting personn tive in the ne es to wage st gram in the s ieved the tar nel regarding egotiations w structures and econd quarte rgeted cost g the solution was primarily d working er ns to

Finnair's sa as a part of 2014 withou increase the the employe proceed wit to achieve it services on outsource 1– vings negoti the national ut reaching th e use of outs ee consultati th cabin serv ts cabin crew a total of ap –3 routes withi ations with th Finnish Emp he desired re sourcing in ca ons failed to vice outsourc w cost reduct pproximately n this year. he Finnish F ployment and esult. Employ abin services o lead to an a cing accordin tion target of 20 long-hau Flight Attenda d Growth Pa yee consulta s in long-hau agreement on ng to the plan f 18 million e l and short-h ants' Associa act in Novem ations pertain ul and short-h n alternative ns discussed euros. The co haul routes in ation (SLSY), ber 2013, we ning to cabin haul traffic w cost reductio in the emplo ompany is pla n the next tw , which were ere conclude crew and Fi were conclude on measures oyee consult anning to ou wo years. The e agreed upo ed on 28 Apr nnair's plans ed in May. A s, Finnair wil tations in ord utsource cabi aim is to on ril s to As l der in

The cost red potential pa outsourcing reduction op ductions ach artners. The n g plans is app ptions includ hieved by out need for redu proximately 5 e redundanc tsourcing and uctions in Fin 540 man-yea cies, shifts to d their timeta nnair's own p ars, as discus o part-time w able will be c personnel ov ssed in the e ork, tempora clarified later ver the next tw employee con ary lay-offs, o r in negotiatio two years in nsultations. T or combinatio ons with relation to th The personn ons of these. he nel

In May, Finn which is wit set for colle and also bri commitmen to protection scope of the nair signed a hin the scop ctive labour ings other sig nts to future-o n against un e IAU. a company-s e of the Finn agreements gnificant sav oriented mea ilateral termi pecific cost r nish Aviation in the area o vings. In addi asures to imp nation until 3 reduction ag Union IAU. T of technical s ition to direct prove produc 31 Decembe reement per The agreeme services with t cost reduct ctivity. As pa er 2015 in tec taining to Fin ent achieves hin the scope ions, the agr rt of the agre chnical servic nnair Technic s the cost red e of the IAU w reement inclu eement, Finn ces, which is cal Services duction targe well enough, udes nair committe s within the ., ets ed

Finnair also but failed to o signed a co o reach an ag ost savings a greement wit greement wi th clerical em ith the Helsin mployees with nki Airport em hin the scope mployees wit e of Trade U thin the scop Union PRO. pe of the IAU ,

Finnair and Finnair reac the scope o its senior sta ches approxi of FYT. aff and engin mately 6 per neers (FYT) r cent greate reached an a er efficiency a agreement in and related s n May on col savings throu llective wage ugh this agre e settlement. eement within

Employee c June. The n reduced in a euros in ann consultations negotiations c administratio nual cost sav s concerning covered eigh on and suppo vings for Finn Finnair's ad ht different pe ort functions nair. ministration ersonnel gro by the end o and support oups in total. of 2014. Thes personnel w Altogether o se measures were largely c over 100 jobs s will result in concluded in s will be n 5.3 million nwill

Negotiation lead to restr personnel s s concerning ructuring of o services offic g Finnair Flig operations bu e are still on ght Academy ut no staff re going. y's simulator eductions at t maintenance this stage. N e were concl egotiations c uded in June concerning F e and they w Finnair's

In June, a p Growth Pac decision on Labour Agre be continue partial solutio ct between F transferring eement chan ed until 7 Sep on was reach innair and th to a new wa nges concern ptember 2014 hed in the cos he Finnish Ai age model th ning new pilo 4. st savings ne rline Pilots' A at lowers un ots. In order t egotiations in Association ( it costs. In a to finalise the n line with the SLL) The ne ddition, the p e new wage e Finnish Em egotiations re parties agree model, the n mployment a eached a ed on Collect negotiations nd tive will

Finnair is co of reference ommitted to r e for the cost reducing its a t reduction ta annual costs arget is the c s permanentl company's un y by 200 mil nit cost level lion euros by in 2010. Ach y the end of 2 hieving the ta 2014. The po argets specif oint fied

for the costcontinue to reduction of able to mov -reduction pr pursue savin f 176 million ve a substant rogram is ess ngs in all cos euros comp tial share of f sential for im st categories ared to the u fixed costs to mproving Finn s. By the end unit cost leve o volume-ba nair's compe of June 201 el in 2010. At sed variable titiveness, an 4, Finnair ha the same tim costs. nd the comp ad achieved me, the com pany will a total cost pany has be en

The long-te of six per ce successful c coming yea rm return ob ent, which wo cost reductio rs require a bjective set fo ould enable on measures substantial im or the compa investments taken by co mprovement any by Finna in growth an ompetitors, in t in profitabili ir's Board of nd business d ntensified com ty. Directors is development mpetition and an operating t. High fuel p d fleet invest g profit marg prices, tments in the in e7).

Financial p performance e in April–Ju une 2014

Finnair's tur Capacity gr decline in u weak develo the compari incurred fro exchange ra personnel re to 589.7 mil non-recurrin currency-de rnover in the ew by 0.5 pe nit revenue, opment of A ison period, m emissions ate fluctuatio eductions im llion euros (6 ng items, cap enominated f second qua er cent. The f the loss of e urinkomatka amounting to s trading, dec ons. Personn mplemented a 606.5). The c pital gains an fleet mainten arter of 2014 factors contr external turno t Suntours. O o 423.6 millio creased by 3 nel costs dec after the com company's op nd changes i nance reserve fell by 7.2 pe ributing to the over resulting Operational c on euros (43 3.2 per cent y clined by 14.2 mparison peri perational re n the fair val es, was -19. er cent yeare decrease i g from the re costs exclud 35.0). Fuel co year-on-year 2 per cent to od. Euro-den esult, which r lue of derivat 6 million eur on-year to 5 n turnover in estructuring o ing fuel decr osts, includin r to 166.1 mil 86.3 million nominated o efers to the o tives and in t os (7.5). 565.7 million ncluded a sub of aviation se reased by 2.6 ng hedging a llion euros (1 euros (100.5 operational co operating res the value of euros (609.7 bstantial ervices, and t 6 per cent fro nd costs 171.5) due to 5) due to the osts decreas sult excludin foreign the om oesed g

Finnair's inc currency de later. This is not included currency de for April–Ju amounting i before taxes (18.1). come statem enominated f s an unrealis d in the opera enominated f ne included in total to -2. s for April–Ju ment includes fleet mainten sed valuation ational result fleet mainten items related 2 million eur une was -31 s the change ance reserve n result based t. The chang ance reserve d to fleet sale ros (-19.3). T .0 million eur in the fair va es that took d on IFRS, w ge in the fair es amounted e and leaseb The operating ros (22.6) an alue of deriva place during where the res value of deri d to -4.5 milli back agreem g result was nd the result atives and in the period u sult has no c vatives and on euros (1.4 ents and the -26.3 million after taxes w the value of under review cash flow effe in the value 4). The none company's euros (-10.4 was -23.9 mil f foreign w but will fall d ect and which of foreign -recurring ite restructuring 4). The result llion euros due h is ms g, tom

Unit revenu (6.39). Excl the compari 6.39 euro ce implementa e per availab uding the eff ison period. ents (6.55). U ation of the co ble seat kilom fect of excha Unit cost per Unit cost exc ost reduction metre (RASK ange rate fluc r available se cluding fuel ( n program an K) declined b ctuations, pa eat kilometre (CASK excl. nd totalled 4. by 5.8 per cen assenger unit e (CASK) dec fuel) decreas 35 euro cent nt year-on-ye t revenue de creased by 2 sed by 2.4 pe ts (4.46). ear to 6.02 e eclined by 3.8 2.4 per cent a er cent due t euro cents 8 per cent fro amounted to to the o9).

Financial p performance e in January y–June 2014 4

Finnair's tur Capacity de decline in u weak develo and the wea comparison from emissi rate fluctuat 12.8 per cen period. Euro operational rnover in the ecreased by nit revenue, opment of A ak developm n period, amo ons trading, tions, a decli nt to 176.3 m o-denominat result, which first half of t 1.2 per cent the loss of e urinkomatka ment of cargo ounting to 84 decreased b ne in capaci million euros ed operation h refers to th the year fell b . The factors external turno t Suntours, t . Operationa 44.6 million e by 4.0 per ce ty and the de (202.1) due nal costs dec e operating r by 7.8 per ce s contributing over resulting the declining al costs exclu euros (880.6) ent year-on-y ecrease in th to the perso clined to 1,17 result exclud ent year-on-y g to the decre g from the re purchases b uding fuel de ). Fuel costs, year to 327.1 he market pri nnel reductio 71.8 million e ding non-recu year to 1,109 ease in turno estructuring o by tour opera creased by 4 including he million euro ice of fuel. P ons impleme euros (1,221. urring items, 9.0 million eu over included of aviation se ators outside 4.1 per cent edging and c os (341.0) du Personnel cos ented after th .6). The com capital gains uros (1,202.9 d a substantia ervices, and t e the Group, from the costs incurred e to exchang sts declined e compariso pany's s and change al the dge by on es

$\overline{\phantom{a}}$

in the fair value of derivatives and in the value of foreign currency-denominated fleet maintenance reserves, was -53.9 million euros (-10.0).

The change in the fair value of derivatives and in the value of foreign currency denominated fleet maintenance reserves amounted to -11.4 million euros (6.7). The non-recurring items for January-June included items related to the sale of Finncatering, fleet sale and leaseback agreements and the company's restructuring. amounting in total to 10.6 million euros (-20.7). The operating result was -54.7 million euros (-24.0). The result before taxes for January-June was -64.9 million euros (4.1) and the result after taxes was -52.0 million euros $(2.4).$

Unit revenue per available seat kilometre (RASK) declined by 4.9 per cent year-on-year and amounted to 5.92 euro cents (6.23). Excluding the effect of exchange rate fluctuations, passenger unit revenue declined by 3.5 per cent from the comparison period. Unit cost per available seat kilometre (CASK) decreased by 1.7 per cent and amounted to 6.41 euro cents (6.53). Unit cost excluding fuel (CASK excl. fuel) decreased by just 1.3 per cent due to a contraction of production volume and totalled 4.36 euro cents (4.42).

Balance sheet on 30 June 2014

The Group's balance sheet totalled 1,944.5 million euros at the end of the period under review (2,162.7 million euros on 30 June 2013). Shareholders' equity totalled 608.4 million euros (709.9), which is 4.75 euros per share (5.55). Shareholders' equity declined in the first half of 2014 due to the period's result and comprehensive income showing a loss.

Shareholders' equity includes a fair value reserve that is affected by changes in the fair values of oil and currency derivatives used for hedging as well as actuarial gains and losses related to pilots' defined benefit plans according to IAS 19. The value of the item at the end of June 2014 was -28.0 million euros (-24.9) after deferred taxes.

Cash flow and financial position

Finnair continues to have a strong financial position, which supports business development and future investments. In January-June 2014, net cash flow from operating activities amounted to 48.7 million euros (89.7) and net cash flow from investments totalled 141.4 million euros (-55.7).

The equity ratio was 31.8 per cent (33.3) and gearing was -11.4 per cent (13.8). The adjusted gearing was 63.5 per cent (72.8). At the end of the period under review, interest-bearing debt amounted to 416.6 million euros (522.1) and interest-bearing net debt stood at -69.5 million euros (97.1). In the first quarter, the company repaid an aircraft financing loan of 107 million euros, which was used to finance four A330 aircraft. Sale and leaseback agreements for these aircraft were implemented during the first half of the year.

The company's liquidity remained strong in the first half of 2014. The Group's cash funds amounted to 486.1 million euros (425.0) at the end of June. In addition to the cash funds on the balance sheet, the Group has the option of re-borrowing employment pension fund reserves worth approximately 430 million euros from its employment pension insurance company. Drawing these reserves requires a bank quarantee. Finnair has an entirely unused 180 million euro syndicated credit agreement, which was intended as reserve funding and matures at the end of July 2016.

Advance payments related to fixed asset investments were 74.7 million euros (52.5).

Finnair has a 200-million-euro short-term commercial paper program, which was unused at the end of the review period. Net cash flow from financing amounted to -183.4 million euros (-63.5). Financial expenses totalled -11.2 million euros (-8.9) and financial income 3.2 million euros (38.7).

Capital exp penditure

In January– was related engines. Ca 155 million –June 2014, to the Busin apital expend euros, with i capital expe ness Class s diture for the nvestments nditure exclu eat renewal full year 201 in the fleet re uding advanc of the long-h 14, including epresenting a ce payments haul fleet and advance pa a majority of totalled 53.0 d other impro yments, is e f this total. 0 million euro ovements to estimated at a os (38.1) and the fleet and approximate ddly

The current asset invest of which cor balance she t state of the tments on co rresponds to eet value inc credit marke ompetitive te o approximate ludes three f et and Finnai rms. The com ely 64 per ce finance lease ir's good deb mpany has 3 ent of the val e aircraft. bt capacity e 38 unencumb lue of the en nables the fin bered aircraf tire fleet of 0 nancing of fu ft, the balanc 0.9 billion eur uture fixedce sheet valu ros. The ue

Fleet

Finnair's fle of June 201 first half of t expired, and et is manage 4, Finnair its the year, two d two new A3 ed by Finnair self operated o B757 aircra 321 Sharklet r Aircraft Fina d 45 aircraft, aft were remo t aircraft wer ance Oy, a w of which 15 oved from Fi re added to t wholly-owned are wide-bod nnair's fleet he fleet. d subsidiary dy and 30 na according to of Finnair Pl arrow-body a o plan as thei c. At the en aircraft. In the ir leases d

During the f as per mem operates an first half of th moranda of un n all-Airbus fl he year, the c nderstanding eet. company con g signed in D ncluded sale December 20 e and leaseba 013. As of the ack agreeme e end of Mar ents for four A rch 2014, the A330 aircraft e company

In addition t company. T Memorandu sale of three to the aircraf These aircraf um of Unders e Embraer 1 ft operated by ft are operate standing with 70 aircraft. T y Finnair, its ed by other a h Infinity Avia The transacti balance she airlines, main ation Capital on is expect eet includes 2 nly by Flybe F LLC, a US-b ted to close i 25 other airc Finland. In M based aircraf n the second craft owned b May, Finnair s ft leasing com d half of 2014 by the signed a mpany, on th 4. ethe

The averag the Finnair f subleased t e age of the fleet operate to be operate fleet operate ed by other a ed by other a ed by Finnair irlines was 5 airlines. r was 9.7 yea 5.7 years. Fin ars at the en nnair also ha d of the first s eight lease half of 2014 ed aircraft tha , and that of at it has

A350 aircra ft

Finnair estim second half replace airc more aircraf may have. mates that its f of 2015. Fin craft currently ft. Finnair is s first A350 X nnair ordered y in use in lo s evaluating a XWB wide-bo d 11 A350 XW ng-haul traffi alternatives t ody aircraft w WB aircraft f ic. In addition to minimise t will be delive rom Airbus in n to the 11 fi the effects th red and add n 2005. Som rm orders, F hat any possi ed to the flee me of these a Finnair has op ible delays in et in the ircraft will ptions for eig n deliveries ght

Finnair has agreements the possibili s with differe ty to adjust t nt durations. he size of its s fleet flexibly y according t to demand a and outlook d due to its leas se

Fleet operated by Seats # Own Leased Average Change Ordered Add.
Finnair on 30.6.2014 (operational (finance age from options
leasing) leasing) 31.12.2013
Narrow-body fleet
Airbus A319 138 9 7 2 12.9
Airbus A320 165 10 6 4 11.9
Airbus A321 209/196 11 4 7 7.6 $+2$
Boeing B757 227 0 0 0 $-2$
Wide-body fleet
Airbus A330 297/271/263 8 0 5 3 4.7
Airbus A340 270/269 7 5 $\overline{2}$ 11.5
Airbus A350 297 11 8
Total 45 22 20 3 9.7 0 11 8
Flood announced by Finnais $0 - 4 -$ $\sim$ 1.11111111111111111111111111111111111 $P$ h anna $O = A - A$ A al al
Fleet owned by Finnair Seats # Own Average Change Ordered Add.
and operated by other age from options
airlines on 30.6.2014* 31.12.2013
ATR 72 68-72 12 12 4.9
Embraer 170 76 5 5 8.0
Embraer 190 100 8 8 5.5
Total 25 25 5.7 0 0

* All ATR aircraft, all E190 aircraft and two E170 aircraft have been leased to Flybe Finland and three E170 aircraft to other parties outside the Group.

Business area development in April-June 2014

The segment reporting of Finnair Group's financial statements is based on business areas. The reporting business areas are Airline Business and Travel Services. From the first quarter of 2014 onward, the Aviation Services segment is not reported separately. Instead, the operations it included (aircraft maintenance, Finnair Travel Retail Oy as well as Finnair's property holdings, office services and the management and maintenance of properties related to the company's operational activities) are reported as part of the Airline Business segment. The segment information for the 2013 financial year has been restated accordingly.

Airline Business

This business area is responsible for scheduled passenger and charter traffic as well as cargo sales, customer service and service concepts, flight operations and activity connected with the procurement and financing of aircraft. The Airline Business segment comprises the Sales & Marketing, Operations and Resources Management functions as well as the subsidiaries Finnair Cargo Oy, Finnair Cargo Terminal Operations Oy, Finnair Flight Academy Oy and Finnair Aircraft Finance Oy. From the first quarter of 2014 onward, the Aviation Services segment also includes aircraft maintenance, Finnair Travel Retail Oy and Finnair's property holdings, office services and the management and maintenance of properties related to the company's operational activities.

$\overline{\phantom{a}}$

Key figures $4 - 6$
2014
$4 - 6$
2013
Change
$\%$
$1 - 6$
2014
$1 - 6$
2013
Change
$\frac{9}{6}$
2013
Turnover and result
Turnover, EUR million 541.3 583.3 $-7.2$ 1.049.4 1.135.5 $-7.6$ 2.271.9
Operational result, EUR million $-20.8$ 8.1 $>200\%$ $-55.3$ $-12.4$ $>200\%$ 8.8
Operating result, EBIT, EUR million $-27.0$ $-9.4$ $-187.5$ $-55.2$ $-25.6$ $-115.8$ 6.3
Operating result, % of turnover $-5.0$ $-1.6$ $-3.4% -p$ $-5.3$ $-2.3$ -3.0%-p 0.3
Personnel
Average number of employees 4.450 4.942 $-10.0$ 4.834

The turnover of Airline Business in April-June fell by 7.2 per cent to 541.3 million euros (583.3), and the profitability of operations declined substantially. Ticket revenue from scheduled traffic constitutes approximately 72 per cent of the segment's turnover, leisure traffic accounts for approximately 4 per cent and cargo for approximately 11 per cent of total revenue.

In April-June, Finnair traffic measured in revenue passenger kilometres rose by 2.2 per cent and overall capacity by 0.5 per cent year-on-year. The passenger load factor increased by 1.3 percentage points to 79.5 per cent. Measured in revenue passenger kilometres, Asian traffic grew by 1.4 per cent year-on-year, while capacity decreased by 0.4 per cent. The load factor in Asian traffic rose by 1.4 percentage points to 78.7 per cent. European traffic measured in revenue passenger kilometres grew by 14.3 per cent and capacity by 11.6 per cent. The load factor in European traffic rose by 1.9 percentage points to 79.7 per cent. North Atlantic traffic measured in revenue passenger kilometres decreased by 4.8 per cent and capacity by 11.3 per cent. The load factor in North Atlantic traffic rose by 6.2 percentage points to 91.5 per cent. Domestic traffic measured in revenue passenger kilometres grew by 4.9 per cent year-on-year, while capacity increased by 3.0 per cent. The load factor in domestic traffic rose by 1.2 percentage points to 65.6 per cent.

Unit revenue per available seat kilometre (RASK) fell by 5.8 per cent in April-June year-on-year.

The strengthening of the euro against several revenue currencies had a negative effect on the development of passenger traffic and cargo revenue in the second quarter of 2014. The Japanese yen continued to represent a significant share. The weakness of the Finnish economy was reflected in home market demand, both in business travel and leisure traffic. Measured in available seat kilometres, market capacity between Helsinki and Finnair's European destinations grew by approximately 9.2 per cent year-on-year in the second quarter of 2014. Market capacity between Finnair's Asian and European destinations grew by some 2.8 per cent. Finnair increased its market share in European traffic, while in Asian traffic market share remained largely unchanged from the comparison period.*

North American traffic developed positively in the second quarter. Thanks to the transatlantic joint business, sales improved in this traffic area for both passenger traffic and cargo.

The demand for leisure traffic weakened in the second quarter year-on-year, and consumers' uncertainty regarding their own economic situation slowed down sales and decreased market prices. Purchases by tour operators outside the Group declined substantially year-on-year. At the same time, Finnair has an ongoing structural change underway in leisure traffic, with the most popular charter destinations being changed to scheduled flight destinations. This change offers passengers better chances to tailor their travel and opens more sales channels for popular leisure destinations. This change was already reflected in the second quarter as a decline in leisure traffic capacity and an increase in capacity in European traffic in particular. The capacity of leisure traffic declined by 31.0 per cent year-on-year, with the number of passengers in charter traffic decreasing by 29.2 per cent in April-June compared to the corresponding period last year. The passenger load factor of leisure traffic decreased by 1.8 percentage points year-on-year, to 84.7 per cent.

Cargo transported on scheduled flights (belly cargo) constitutes a significant proportion of the revenue from long-haul traffic. In the second quarter, belly cargo accounted for approximately 17 per cent of total long-haul

$\overline{\phantom{a}}$

revenue. Th year. Finnai kilometres r separate we part of capa per cent of t rates with re he amount of ir's overall lo rose by 1.1 p et-leased car acity coopera total cargo tr espect to car f cargo and m oad factor inc per cent and rgo flights in ation with JA raffic in the s rgo operation mail carried b creased sligh the revenue the first qua L Cargo. Sep second quarte ns weakened by Finnair in htly year-on-y tonne kilom arter to Hano parate cargo er. High fuel d the result fo scheduled t year, to 67.0 etres by 3.0 i, Hong Kong o capacity flig prices and n or cargo traff raffic grew by per cent. Th per cent. Fin g and Brusse ghts account negative dev fic. by 3.9 per cen he available t nnair Cargo a els, as well a ted for appro velopments in nt year-ontonne also operate as to Tokyo a oximately 22. n exchange d as 8

The arrival p flights, and punctuality o 89.8 per ce of Finnair's fli nt (92.1) of a ights was go all flights arriv ood in April–J ving on sche June, with 90 edule. 0.0 per cent ( (92.2) of sch eduled

* Finnair's e Finnair's es estimate. The stimates of ai e estimate is irlines' sales based on M through thei MIDT data col ir own sales llected on th channels, su e sales volum uch as websi mes of trave ites. l agencies an nd

Air traffic s services and d products

Route netw ork and allia nces

Finnair offer flights week at most 78 f Nizhny Nov and Krabi in rs connectio kly from Hels flights to Asia vgorod, Sama n Thailand in ns between A sinki to other a per week. ara and Kaza the winter s Asia and Eu Finnish and During the p an in Russia season 2014– rope with ov European d period under in July and A –2015. er 200 route estinations. review, Finn August, as w pairs and al In the summ air announce well as sched lso operates mer season, F ed it will ope duled service more than 8 Finnair opera n new routes es to Phuket 800 ates s to

Japan Airlin traffic betwe nes and fellow een Europe a w oneworld and Japan o alliance part n 1 April 201 ners British A 14. Airways and Finnair start ted a joint bu usiness for

Through its Finnair, Iber joint busine merger part ria and Britis sses betwee ner America sh Airways in en its membe n Airlines, U n April 2014. ers enables b S Airways a For Finnair's better connec lso joined the s customers, ctions to des e transatlant new airlines stinations out tic joint busin s joining one tside the Fin ness with eworld and th nair network he k.

SriLankan A Airlines joine d the onewo orld alliance i in April and b began codes sharing with F Finnair.

Other renew wals and serv vices

In May, Finn the option o service bag nair and Fina of dropping th drop units w avia introduc heir checked will also be in ced self-servi baggage at ntroduced at ice bag drop a self-servic Oulu and Tu units at Hels ce bag drop u urku airports sinki Airport, unit immedia later this yea giving Finna ately after ch ar. air customers eck-in. Self-

Finnair will i been used o beginning o Nagoya, Os install new fu on flights to T of May, and f saka and Sha ull-flat seats Tokyo and N rom the begi anghai. in most of its New York from inning of Jun s long-haul fl m the beginn ne, they have eet in 2014. ning of April, e also been u The new Bu on flights to used on fligh usiness Class Beijing and hts to Hanoi, s seats have Seoul from t Hong Kong, sethe

After the rev be available of both the P view period, e to Platinum Premium Lo in August, F m and Gold F unge and the Finnair will op innair Plus m e Finnair Lou pen a new Pr members and unge will also remium Loun d other onew o enjoy acce nge at Helsin world top-tier ss to a Finni nki Airport. T r customers. ish sauna. he facilities w The custome will ers

Awards

In May, Finn program is t impartial as nair was the the most ext ssessments o only Nordic ensive and r of all of the s airline to rec respected co ervices offer ceive a four-s ommercial air red by the air star Skytrax rline rating in rline. rating. The W n the industry World Airline y, and it is ba Star Rating ased on

After the rev repeating th 18 million tr named the W view period, he honour for ravellers from World's Best in July, Finn r the fifth stra m more than t Airline Allia air was nam aight time. Th 160 countrie nce for the s med Northern he award is es. Also at th second year Europe's Be based on an e World Airli running. est Airline at independen ne Awards, t the World A nt Skytrax su the oneworld Airline Awards rvey of some d alliance wa s, eas

Travel Serv vices (Tour Operators a and Travel A Agencies)

This busine and the bus and FTB's s produces tra offering its c as golf, saili ss area cons siness travel subsidiary Es avel sector in customers pa ing and skiin sists of the to agencies tha stravel, whic nformation s ackage tours ng holidays. our operator at were merg h operates in ystems and s, tailored itin Aurinkomatk ged in Decem n the Baltic c solutions. Au neraries, fligh kat (Suntours mber, namely countries, as urinkomatkat ht and hotel p s), its subsid y Area, Finla well as Ama t Suntours se packages, fli diary operatin and Travel Bu adeus Finlan erves leisure ights and cru ng in Estonia ureau (FTB) d, which e travellers, uises, as wel a, l

Key figures 4-
-6
201
14
4-6
2013
Change
%
1-6
2
014
1-6
2013
Change
%
2013
Turnover and
d result
Turnover, EU
R million
42
.6
51.3 -17.0 1
16.8
133.1 -12.3 251.7
Operational re
esult, EUR millio
on
1
.1
-0.6 > 200% 1.4 2.4 -41.1 3.1
Operating res
sult, EBIT, EUR
million
0
.8
-1.0 175.8 0.5 1.5 -67.2 1.6
Operating r
result, % of turn
over
1
.9
-1.9 3.8%-p 0.4 1.1 -0.7%-p 0.6
Personnel
Average numb
ber of employee
es
690 778 -11.3 751

The turnove contraction uncertainty operational improved pr er of Travel S in Aurinkom regarding th result of Tra rofitability of Services in A atkat Suntou eir own econ avel Services business tra April–June de urs' turnover, nomic situatio s turned arou avel agencies ecreased by , and amoun on was refle und to show a s. 17.0 per cen ted to 42.6 m cted in the d a profit of 0.8 nt year-on-ye million euros emand for le 8 million euro ear, primarily (51.3). Cons eisure travel. os (-1.0) due due to a sumers' The e to the

Changes in n senior ma nagement

In June, Fin Finnair's Ex 53, was app Executive B will join Finn nnair announ xecutive Boa pointed Finna Board. She is nair by the e ced that Sen rd, will leave air's new Se s currently SV nd of 2014. T nior Vice Pre e the compan nior Vice Pre VP Human R Tiensuu will esident, Hum ny. At the beg esident, Hum Resources at leave Finnai an Resource ginning of Ju man Resourc t Stora Enso r on 31 Augu es, Manne T uly, Eija Haka es, and a me 's Printing an ust 2014. iensuu, a me akari, M. Sc. ember of Fin nd Living div ember of (Education) nnair's ision, and sh ), he

Tuomo Mer 2014. Aurin Director of F 2014. Kous role as the M retniemi step komatkat Su Finnair Trave a served as Managing Di pped down fro untours is a t el Retail, was the acting M irector of Fin om his positi our operator s appointed t Managing Dire nair Travel R ion as Manag r that is a sub the Managin ector of Sunt Retail Ltd. ging Director bsidiary of Fi g Director of tours since th r of Aurinkom innair Group f Aurinkomat he end of Ap matkat Sunto p. Timo Kous tkat Suntours pril 2014, in a ours on 24 Ap a, Managing s on 14 Augu addition to hi pril gust s

Riku Aho w Finance Ltd Finnair Airc and fleet as as appointed d from 1 July raft Finance sset manage d Managing D 2014. Aho p Ltd is a who ment. Director of F previously se olly-owned su Finnair Aircra erved as Ass ubsidiary of F ft Finance Lt istant Vice P Finnair Plc. It td and its sub President at F t is responsib bsidiary Finn Finnair Aircra ble for aircra nair ATR aft Finance L aft procureme Ltd. ent

Personnel

The number of Finnair employees in the first half of 2014 was significantly lower than in the comparison period due to the structural changes in the company. The Group employed an average of 5,425 (5,981) people, which is 9.3 per cent fewer than in the previous year. The Airline Business segment employed an average of 4,450 (4.942) people during the first half of the vear. Travel Services employed an average of 690 (778) people and other functions 285 (261) people. The number of employees stood at 5,209 (5,999) on 30 June.

Share price development and trading

At the end of June 2014, Finnair's market value stood at 363.9 million euros (346.0), and the closing price of the share was 2.84 euros (2.70). During the January-June period, the highest price for a Finnair share on the NASDAQ OMX Helsinki Stock Exchange was 3.01 euros (3.24), the lowest price 2.39 euros (2.40) and the average price 2.79 euros (2.80). Some 8.9 million (16.7) of the company's shares, with a total value of 24.6 million euros (46.8), were traded.

The number of shares recorded in Finnair's Trade Register entry was 128,136,115 at the end of the period. The Finnish state owned 55.8 per cent (55.8) of Finnair's shares, while 13.4 per cent (12.6) were held by foreign investors or in the name of a nominee.

There were no changes in the number of own shares held by Finnair during the second quarter. In the first quarter, the number of shares held by Finnair increased by 27,092 shares that were returned to Finnair pursuant to the rules of the company's performance share plan for 2010–2012. On 30 June 2014, Finnair held a total of 306,260 of its own shares, representing 0.2 per cent of the total share capital.

One flagging notification was made in January-June, as the combined holdings of funds managed by Skagen AS increased to 7,419,573 shares as a result of purchase of shares completed on 5 May 2013. This is equivalent to 5.79 per cent of all shares and votes (more than 5 per cent).

Corporate responsibility

Finnair published its Annual Report for 2013 in March 2014. Encompassing objectives of what were previously published as separate Financial and Sustainability Reports, the 2013 Annual Report measures and accounts for the financial, economic, social and environmental performance of the Finnair Group, and identifies and explains the strategic business ramifications of this performance.

Finnair has reported on environmental sustainability since 1997, and in 2008 became one of the first airlines to report according to GRI guidelines. The GRI, formed with the support of the United Nations Environment Program, is the most widely recognised international authority on sustainability reporting.

In the second quarter of 2014,

  • Finnair's overall customer satisfaction was close to the level seen in recent years, achieving the set target. The weighted overall score given by customers for the flight experience was 8.1/10.
  • Finnair's fuel consumption and CO2 emissions increased by 0.7 per cent year-on-year, and $\bullet$ consumption and emissions per available seat kilometre increased by 0.2 per cent year-on-year.
  • The wellbeing-at-work index (4.0/5.0), which reflects the general wellbeing at work of the company's personnel, was at the same level as in the previous year. (Scale: 1=very poor – 5=excellent). The areas covered by the survey are My Immediate Supervisor, My Work Community, My Perspective, and My Health and Safety.

$\overline{\phantom{a}}$

Other even nts during th he review pe eriod

In April, the stop-the-clo be covered trading syst European C ock model wi by emission tem. Council confir ll remain in e s trading. Th rmed the am effect until th he decision s mendment of e end of 201 supports the the Directive 16, which me ICAO aim to e on emission eans that only o move towar ns trading in y flights insid rd a global e aviation. Th de the EEA w missions e will

Significant t near term r risks and un ncertainties

Aviation is a disruptions, managemen are not with an industry th seasonal va nt process to hin the compa hat is globall ariation and c o ensure that any's full con y sensitive to changes in e t risks are ide ntrol. o economic c economic tre entified and cycles and a nds. Finnair mitigated as lso reacts qu has impleme much as po uickly to exte ented a com ossible, altho ernal prehensive r ugh many ris risk sks

The risks an business, fin nd uncertaint nancial resu ties describe lt and future ed below are outlook with considered in the next 1 to potentially 2 months. T y have a sign his list is not nificant impa t intended to ct on Finnair be exhaustiv r's ve.

The achieve involve risks suppliers ca power in rel ement of the s. For examp an have a ne lation to Finn strategic ad ple, quality o egative effect nair. vantages an r availability t on Finnair's nd cost reduc issues and/o s product and ctions pursue or unexpecte d profitability ed through F ed additional y, or suppliers Finnair's partn costs of par s may obtain nership proje rtnerships an n bargaining ects nd

Negotiation reduction pl effect on the and the com s on cost red lans to reduc e achieveme mpany's repu ductions betw ce personnel ent of the com utation. ween Finnair costs, such mpany's cost r and the trad as outsourc t reduction ta de unions re cing, involve argets, the u presenting it risks that, if r ninterrupted ts employees realised, cou continuity of s and cost uld have an f its operatio ns

The aviation Estimating t difficult. Exa regulation a the Court of regulations have increa n industry is the impacts o amples of su and other env f Justice of th on the repor ased substan affected by a of the regula ch regulatory vironmental r he European rting of non-f ntially. a number of atory changes y projects inc regulation, E n Union in Oc financial infor regulatory p s on airlines' clude interna EU regulation ctober 2012 rmation (resp rojects at the ' operational ational regula ns on privacy regarding flig ponsibility) a e EU and inte activities an ation related y protection a ght passenge nd other stak ernational le nd/or costs in to emission and the decis ers' rights. In keholder req vels. n advance is trading, nois sion made by n addition, quirements se ynd

In recent we clarified its c managemen website at w eeks, Finnair contingency nt and risks www.finnairg r has carried plans for dis related to the roup.com. out more de sruptions affe e company's etailed asses ecting flight o s operations a ssments of th operations an are describe he use of airs nd airspace r d in more de space in con restrictions. etail on the c flict areas an Finnair's risk ompany's kat

Seasonal v variation and d sensitivitie es in busine ess operatio ons

Due to the s their lowest share of As business tra seasonal var in the first q ian traffic inc avel. riation of the uarter and a creases seas airline busin at their highes sonal fluctuat ness, the Gro st in the third tion due to d oup's turnove d quarter of t destination-sp er and profit a he year. The pecific seaso are generally e growing pro ons in Asian y very much oportional leisure and

A one-perce effect of app unit cost of entage-point proximately 1 scheduled p t change in th 15 million eu passenger tra he passenge uros on the G affic has an e er load factor Group's opera effect of appr r or the avera ating result. A roximately 17 age yield in p A one-perce 7 million euro passenger tra entage-point c os on the op affic has an change in th erating resul e lt.

In addition t the compan effect of app to operationa ny's most sig proximately 2 al activities, f nificant expe 28 million eu fuel price dev ense item. A uros on Finna velopment ha 10-per-cent air's operatin as a key imp change in th ng result at a pact on Finna he world mar n annual leve air's result, a rket price of f el (for the fo s fuel costs a fuel has an llowing 12 are

months on a effect of app a rolling basi proximately 6 is), taking he 65 million eu edging into ac uros on Finna ccount. With air's operatin hout hedging ng result at a , a 10-per-ce n annual leve ent change w el. would have a an

Finnair's for sales reven denominate Japanese y (approximat denominate approximate leasing pay aircraft and reign exchan ue denomina ed in euros. I yen (approxim tely 5%) and ed in foreign ely 40 per ce ments and fu their spare p nge risk arise ated in foreig n the second mately 10% o d the South K currencies. T ent of all ope uel costs as parts, are ma es primarily fr gn currencies d quarter of 2 of turnover), Korean won ( The most imp rating costs. well as traffic ainly denomi rom fuel and s. Approxima 2014, the mo the Chinese (3%). Approx portant purch Significant d c charges. T nated in US d aircraft purc ately 55 per c ost important e yuan (appro ximately half hasing curre dollar-denom The largest in dollars. chases, aircr cent of the G t other foreig oximately 7% of the Group ncy is the US minated expe nvestments, n raft leasing p Group's turno gn sales curre %), the Swed p's operating S dollar, whic ense items ar namely the a payments and over is encies were ish crown g costs are ch accounts re aircraft acquisition of dthe for

A 10-per-ce Finnair's op account. Wi Finnair's op Hong Kong exchange ra the following effect of app ent change in perating resu ithout hedgin perating resu dollar contin ate has an e g 12 months proximately 1 n the euro-do lt at an annu ng, a 10-perlt at an annu nue to correla ffect of appro s), taking hed 19 million eu ollar exchang ual level (for t -cent change ual level. The ate strongly w oximately 7 m dging into acc uros on Finna ge rate has a the following e would have e sensitivity a with the US d million euros count. Witho air's operatin an effect of a g 12 months o e an effect of analysis assu dollar. A 10 s on Finnair's out hedging, ng result at a pproximately on a rolling b approximate umes that the per-cent cha s operating re a 10-per-cen n annual leve y 19 million e basis), taking ely 70 million e Chinese yu ange in the e esult at an a nt change wo el. euros on g hedging int n euros on uan and the uro-yen nnual level (f ould have an fto for

The compan derivative in verified by t degree of h of hedging a purchases o ratio for a d was 69 per ny protects it nstruments, s the Board of edging decre are 90 and 6 over the seco ollar basket cent. tself against such as forw Directors. Fu eases toward 60 per cent fo ond half of 2 over the follo the risks of c ward contracts uel purchase ds the end of or the followi 014 was 75 owing 12 mo currency, int s, swaps and es are hedge f the hedging ng six month per cent and onths was 72 erest rate an d options, ac ed for 24 mon g period. The hs. At the end d 55 per cent 2 per cent, an nd jet fuel po ccording to th nths forward e higher and d of June, th t for the first nd the hedgin ositions by us he risk mana on a rolling lower limits he hedging ra half of 2015. ng ratio for a sing different agement polic basis, and th of the degre atio for fuel . The hedgin a yen basket tcy he ee g

Events afte er the review w period

Finnair subs Airport to W The transac taxes. With Free Helsin Group cove sidiary Finna World Duty Fr ction will hav the transact ki Ltd. as ex ers only the a air Travel Ret ree Group. T e a positive tion, approxim isting employ airport retail f tail signed in he transactio impact of ap mately 60 of yees. The tra function. n August an a on is expecte pproximately Finnair Trav ansaction be agreement o ed to close in 13 million eu vel Retail's em etween Finna n the sale of n the fourth q uros on Finna mployees wi air Travel Ret f its shops at quarter of 20 air's 2014 re ll transfer to etail and Wor t Helsinki 14. sult before World Duty ld Duty Free end

Finnair anno launched se upgrades co system. Fin on the grou and replace upgrades ar ounced the c everal produc oming in the nair is also d nd and in the e the complim re based on cabin design ct upgrades fall include t developing a e air and int mentary cold feedback co of its new A in its long-ha the Economy mobile appl roduces Sky snack servic ollected from A350 aircraft auls flights a y Comfort pa ication to co y Bistro, whic ce that had b Finnair cust due to enter nd European ackage Finna mprehensive ch will be ava been offered omers. service in th n flights. On air and redes ely renew the ailable on nea on some Eu he second ha long-haul flig signed infligh e customer e arly all Europ uropean fligh alf of 2015 an ghts, product ht entertainm experience b pean flights ts. All produc tent oth ct

Financial re eporting 20 14

Finnair's int terim report f for 1 January y – 30 Septe mber 2014 w will be publis hed on Frida ay 31 Octobe er 2014.

FINNAIR PL Board of Dir LC rectors

Briefings

Finnair will h office at Tie The confere code 25585 hold a press etotie 9. An E ence may be 56# conference English-langu e attended by on 15 Augus uage telepho y dialling you st 2014 at 11 one conferenc ur local acces 1:00 a.m. and ce for analys ss number +3 d an analyst sts will begin 358 800 770 briefing at 1 at 3:00 p.m 0 306 and us 2:30 p.m. at . Finnish time ing the PIN its .

For further r information n, please co ontact:

Chief Finan cial Officer E Erno Hilden, , tel. +358 9 818 8550, e rno.hilden@ finnair.com

Financial Co mari.repone ommunicatio [email protected] ons and Inve om stor Relation ns Director M Mari Repone n, tel. +358 9 9 818 4054,

IRO Kati Ka aksonen, te l. +358 9 818 8 2780, kati.k kaksonen@f finnair.com,

Q1-Q2 Q1-Q2
Key figures Q2 2014 Q2 2013 Change % 2014 2013 Change % 2013
Turnover and result
Turnover, EUR million 565.7 609.7 -7.2 1 109.0 1 202.9 -7.8 2 400.3
Operational result, EBIT, EUR million * -19.6 7.5 <-200 % -53.9 -10.0 <-200 % 11.9
Operational result, % of turnover -3.5 1.2 -4.7 %-p -4.9 -0.8 -4.0 %-p 0.5
Operating result, EBIT, EUR million -26.3 -10.4 -152.6 -54.7 -24.0 -127.6 7.9
Operational EBITDAR, EUR million 35.5 57.4 -38.1 53.0 90.7 -41.6 210.1
Result before taxes, EUR million -31.0 22.6 <-200 % -64.9 4.1 <-200 % 26.8
Net result, EUR million -23.9 18.1 <-200 % -52.0 2.4 <-200 % 22.9
Balance sheet and cash flow
Equity ratio, % 31.8 33.3 -4.5 32.6
Gearing, % -11.4 13.8 -183.1 19.9
Adjusted gearing, % 63.5 72.8 -12.8 79.2
Gross investment, EUR million 19.9 14.0 42.5 53.0 38.1 39.1 77.3
Return on capital employed, ROCE,
12 months rolling, % -1.8 7.0 -125.5 3.6
Return on equity, ROE, 12 months rolling, % -4.8 7.3 -165.8 3.2
Net cash flow from operating activities, EUR million 69.2 101.2 -31.6 48.7 89.7 -45.7 142.4
Share
Share price at the end of quarter, EUR 2.84 2.70 2.77
Earnings per share from the result of the period, EUR ** -0.19 0.14 <-200 % -0.41 0.02 <-200 % 0.18
Earnings per share, EUR -0.20 0.12 <-200 % -0.44 -0.03 <-200 % 0.11
Traffic data, unit costs and revenue
Passengers, 1,000 2 516 2 397 4.9 4 730 4 557 3.8 9 269
Available seat kilometres (ASK), million 7 792 7 754 0.5 15 273 15 457 -1.2 31 162
Revenue passenger kilometres (RPK), million 6 197 6 062 2.2 12 082 12 192 -0.9 24 776
Passenger load factor (PLF), % 79.5 78.2 1.3 %-p 79.1 78.9 0.2 %-p 79.5
Unit revenue per available seat kilometre,
(RASK), cents/ASK
6.02 6.39 -5.8 5.92 6.23 -4.9 6.24
Unit revenue per revenue passenger kilometre,
yield, cents/RPK 6.60 7.18 -8.1 6.51 6.93 -6.0 6.86
Unit cost per available seat kilometre,
(CASK), cents/ASK
6.39 6.55 -2.4 6.41 6.53 -1.7 6.47
CASK excluding fuel, cents/ASK 4.35 4.46 -2.4 4.36 4.42 -1.3 4.35
Available tonne kilometres (ATK), million 1 179 1 166 1.1 2 313 2 314 -0.1 4 709
Revenue tonne kilometres (RTK), million 789 767 3.0 1 527 1 513 0.9 3 107
Cargo and mail, tonnes 38 469 37 010 3.9 73 689 69 059 6.7 146 654
Cargo traffic unit revenue per
revenue tonne kilometre, cents/RTK 23.22 24.00 -3.2 23.35 24.66 -5.3 25.14
Overall load factor, % 67.0 65.8 1.2 %-p 66.0 65.4 0.7 %-p 66.0
Flights, number 25 419 25 239 0.7 49 401 48 757 1.3 97 360
Personnel
Average number of employees 5 425 5 981 -9.3 5 859

* Operational result: Operating result excluding changes in the fair value of derivatives and in the value of foreign currency denominated fleet maintenance reserves and non-recurring items, that includes capital gains and losses.

** Before hybrid bond interest.

Comparative figures for 2013 have been restated due to change in accounting principles related to treatment of overhauls. In addition, comparative figures in balance sheet have been effected by the netting of deferred taxes. See note 2 for more information.

Consolidated income statement

Q1-Q2 Q1-Q2
in mill. EUR Q2 2014 Q2 2013 Change % 2014 2013 Change % 2013
Turnover 565.7 609.7 -7.2 1 109.0 1 202.9 -7.8 2 400.3
Other operating income 4.4 4.3 1.0 8.9 8.7 2.5 18.8
Operating expenses
Staff costs -86.3 -100.5 -14.2 -176.3 -202.1 -12.8 -381.3
Fuel -166.1 -171.5 -3.2 -327.1 -341.0 -4.0 -689.9
Lease payment for aircraft -20.3 -14.2 42.9 -36.5 -28.9 26.3 -57.5
Other rental payments -39.4 -36.8 7.1 -78.8 -72.4 8.9 -152.0
Fleet materials and overhaul -30.0 -33.2 -9.7 -60.3 -68.8 -12.3 -125.8
Traffic charges -58.4 -59.0 -1.0 -110.0 -109.0 0.9 -222.3
Ground handling and catering expenses -61.1 -65.2 -6.4 -124.3 -128.7 -3.5 -257.3
Expenses for tour operations -14.6 -17.8 -17.9 -39.8 -45.9 -13.4 -89.4
Sales and marketing expenses -19.6 -19.8 -1.1 -33.9 -37.8 -10.2 -72.9
Depreciation -34.9 -35.7 -2.3 -70.4 -71.9 -2.2 -140.7
Other expenses -59.1 -52.7 12.1 -114.5 -115.2 -0.6 -218.1
Operational result, EBIT -19.6 7.5 <-200 % -53.9 -10.0 <-200 % 11.9
Fair value changes of derivatives and foreign currency
denominated fleet maintenance reserves -4.5 1.4 <-200 % -11.4 6.7 <-200 % 21.7
Non-recurring items -2.2 -19.3 88.8 10.6 -20.7 151.1 -25.7
Operating result, EBIT -26.3 -10.4 -152.6 -54.7 -24.0 -127.6 7.9
Financial income 2.4 37.4 -93.6 3.2 38.7 -91.8 42.6
Financial expenses -5.6 -4.7 -18.6 -11.2 -8.9 -25.1 -19.7
Share of result in associates and joint ventures -1.6 0.4 <-200 % -2.2 -1.6 -39.5 -4.0
Result before taxes -31.0 22.6 <-200 % -64.9 4.1 <-200 % 26.8
Direct taxes 7.1 -4.6 > 200 % 12.9 -1.7 > 200 % -3.9
Result for the period -23.9 18.1 <-200 % -52.0 2.4 <-200 % 22.9
Result for the period attributable to shareholders of the
parent company -24.0 17.9 -52.2 2.2 22.6
Result for the period to non-controlling interest 0.1 0.1 0.2 0.2 0.3
Earnings per share attributable to shareholders of the
parent company (euro)
Earnings per share (basic, diluted) -0.20 0.12 -0.44 -0.03 0.11
Earnings per share from the result of the period -0.19 0.14 -0.41 0.02 0.18

Comparative figures for 2013 have been restated due to change in accounting principles related to treatment of overhauls. See note 2 for more information.

Consolidated balance sheet

in mill. EUR 30 Jun 2014 30 Jun 2013 2013
ASSETS
Non-current assets
Intangible assets 17.5 21.4 19.3
Tangible assets 1 090.1 1 310.2 1 292.6
Investments in associates and joint ventures 6.0 10.7 8.2
Financial assets 18.5 21.8 20.5
Deferred tax asset 14.1 3.4 0.0
Non-current assets total 1 146.1 1 367.5 1 340.6
Short-term receivables
Inventories 15.6 18.2 19.9
Derivatives 39.3 39.1 43.6
Trade and other receivables 248.0 285.9 237.1
Money market investments 248.8 330.0 335.9
Cash and cash equivalents 237.3 94.9 122.9
Current assets total 789.0 768.2 759.4
Non-current assets held for sale 9.5 27.1 17.7
Assets total 1 944.5 2 162.7 2 117.6
SHAREHOLDERS' EQUITY AND LIABILITIES
Shareholders' equity
Share capital 75.4 75.4 75.4
Other equity 532.3 633.7 601.9
Total 607.7 709.1 677.3
Non-controlling interest 0.6 0.8 0.7
Equity total 608.4 709.9 678.0
Long-term liabilities
Deferred tax liability 0.0 0.0 3.4
Long-term interest-bearing liabilities 326.3 327.3 385.5
Pension obligations 44.6 5.0 10.6
Provisions 60.5 83.5 69.3
Other long-term liabilities 27.6 22.3 25.4
Long-term liabilities total 459.0 438.1 494.1
Short-term liabilities
Provisions 44.4 45.3 40.5
Short-term interest-bearing liabilities 90.3 194.8 207.5
Derivatives 13.3 37.3 29.1
Trade payables and other liabilities 729.1 734.7 666.1
Liabilities of non-current assets held for sale 0.0 2.5 2.3
Short-term liabilities total 877.2 1 014.6 945.5
Liabilities total 1 336.2 1 452.7 1 439.6
Shareholders' equity and liabilities total 1 944.5 2 162.7 2 117.6

Comparative figures for 2013 have been restated due to change in accounting principles related to treatment of overhauls. In addition, comparative figures in balance sheet have been effected by the netting of deferred taxes. See note 2 for more information.

Consolidated statement of changes in equity

S
ha
ita
l
re
ca
p
Ot
he
r
He
dg
ing
Un
icte
d
tr
res
Re
ine
d
ta
Hy
br
id
bo
nd
Eq
ity
u
No
n
Ow
ity
n e
q
u
icte
d
tr
res
nd
res
erv
e a
ity
fun
ds
eq
u
rni
ea
ng
s
rib
b
le
att
uta
llin
ntr
co
o
g
l
tot
a
fun
ds
he
O
C
I
ot
r
ha
to
s
re
inte
ts
res
ite
ms
ho
lde
f
rs
o
in
mi
ll. E
U
R
he
t
nt
p
are
S
ha
ho
lde
' e
ity
1 J
20
14
re
rs
q
u
an
,
75
.4
168
.1
15
.0
-
24
7.3
82
.5
118
.9
67
7.3
0.7 67
8.
0
Re
lt
for
he
io
d
t
su
p
er
-52
.2
52
.2
-
0.2 -5
2.0
Ite
f c
he
ive
in
ms
o
om
p
re
ns
co
me
-13
.0
-13
.0
13
.0
-
Tra
lat
ion
d
iffe
ns
ren
ce
0.0 0.0 0.0
Co
he
ive
in
fo
he
fin
ia
l p
io
d
r t
mp
re
ns
co
me
an
c
er
0.
0
0.
0
13
.0
-
0.
0
5
2.2
-
0.
0
65
.2
-
0.
2
65
.0
-
Div
ide
nd
id
s p
a
0.0 0.2
-
0.2
-
S
ha
ba
d p
nts
re-
se
ay
me
-0.
1
-0.
1
0.1
-
Hy
br
id
bo
nd
inte
nd
nts
t a
rep
ay
me
res
exp
en
se
s
,
-4.
3
4.3
-
4.3
-
S
ha
ho
lde
' e
ity
Ju
3
0
n 2
01
4
re
rs
q
u
,
75
.4
16
8.1
28
.0
-
24
7.3
25
.9
8.
9
11
6
07
.7
0.
6
6
0
8.4
S
ha
ita
l
re
ca
p
Ot
he
r
He
dg
ing
Un
icte
d
tr
res
Re
ine
d
ta
Hy
br
id
bo
nd
Eq
ity
u
No
n
Ow
ity
n e
q
u
icte
d
tr
res
fun
ds
nd
res
erv
e a
he
O
C
I
ot
r
ity
fun
ds
eq
u
rni
ea
ng
s
rib
b
le
att
uta
ha
to
s
re
llin
ntr
co
o
g
inte
ts
res
l
tot
a
ite
ms
ho
lde
f
rs
o
in
mi
ll. E
U
R
he
t
nt
p
are
S
ha
ho
lde
' e
ity
1 J
20
13
re
rs
q
u
an
,
75
.4
16
8.1
0.
0
24
7.1
11
2.6
17
1.1
77
4.3
0.
9
77
5.
2
C
ha
in a
ing
rin
ip
les
(
)
t
tat
t
ng
e
cco
un
p
c
res
em
en
-25
.6
25
.6
-
-25
.6
S
ha
ho
lde
' e
ity
d,
1 J
20
13
sta
te
re
rs
q
u
, re
an
75
.4
16
8.1
0.
0
24
7.1
87
.0
17
1.1
74
8.7
0.
9
74
9.
6
Re
lt
for
he
io
d
t
su
p
er
2.2 2.2 0.2 2.4
Ite
f c
he
ive
in
ms
o
om
p
re
ns
co
me
-24
.9
-24
.9
24
.9
-
Co
he
ive
in
fo
he
fin
ia
l p
io
d
r t
mp
re
ns
co
me
an
c
er
0.
0
0.
0
24
.9
-
0.
0
2.2 0.
0
22
.7
-
0.
2
22
.5
-
Div
ide
nd
id
s p
a
-12
.7
12
.7
-
0.3
-
13
.0
-
Pu
ha
f o
ha
rc
se
o
wn
s
res
-1.
7
-1.
7
1.7
-
S
ha
ba
d p
nts
re-
se
ay
me
1.8 0.3
-
1.5 1.5
Hy
br
id
bo
nd
inte
nd
nts
t a
rep
ay
me
res
exp
en
se
s
,
-4.
0
4.0
-
4.0
-
S
ha
ho
lde
' e
ity
3
0
Ju
n 2
01
3
re
rs
q
u
,
75
.4
16
8.1
24
.9
-
24
7.3
72
.1
17
1.1
70
9.1
0.
8
70
9.
9

Consolidated cash flow statement

in mill. EUR Q1-Q2 2014 Q1-Q2 2013 2013
Cash flows from operating activities
Profit for the financial year -52.0 2.4 22.9
Operations for which a payment is not included * 57.4 89.6 115.9
Other adjustments to profit for the period
Interest and other financial expenses 11.2 8.9 19.7
Interest income and other financial income -0.9 -37.1 -38.6
Income taxes -12.9 1.7 3.9
Changes in working capital 47.7 32.1 35.8
Interest paid -4.7 -5.8 -12.1
Paid financial expenses -2.0 -1.6 -3.8
Received interests 4.9 1.4 1.4
Taxes paid 0.0 -2.0 -2.7
Net cash flow from operating activities 48.7 89.7 142.4
Cash flows from investing activities
Investments in intangible assets -0.4 -0.8 -2.3
Investments in tangible assets -66.7 -54.4 -96.4
Net change of financial interest bearing assets at fair value through profit and loss -21.1 -56.7 14.6
Net change of shares classified as available for sale 0.0 54.1 53.7
Divestment of fixed assets and group shares 227.2 0.0 8.9
Dividends received 0.0 1.1 1.2
Change in non-current receivables 2.4 0.9 1.0
Net cash flow from investing activities 141.4 -55.7 -19.3
Cash flows from financing activities
Proceeds and changes from borrowings 0.0 0.0 150.0
Loan repayments and changes -178.0 -44.8 -115.0
Hybrid bond repayments 0.0 0.0 -52.4
Proceeds from hybrid bond 0.0 0.0 0.0
Hybrid bond interest and expenses -5.3 -4.0 -15.4
Purchase of own shares 0.0 -1.7 -1.7
Dividends paid 0.0 -13.0 -13.0
Net cash flow from financing activities -183.4 -63.5 -47.4
Change in cash flows 6.7 -29.5 75.7
Liquid funds, at beginning 331.8 256.1 256.1
Change in cash flows 6.7 -29.5 75.7
Liquid funds, at end 338.6 226.6 331.8
Notes to consolidated cash flow statement
* Operations for which a payment is not included
Depreciation 70.4 73.1 140.7
Employee benefits 5.8 8.4 7.3
Fair value changes in derivatives and changes in exchange rates of fleet overhauls 11.0 -6.7 -21.7
Other adjustments -29.7 14.9 -10.5
Total 57.4 89.6 115.9
Financial asset at fair value 248.8 330.0 335.9
Liquid funds 237.3 94.9 122.9
Short-term cash and cash equivalents in balance sheet 486.1 425.0 458.8
Maturing after more than 3 months -147.6 -197.8 -126.5
Shares held to trading purposes 0.0 -0.6 -0.4
Total in cash flow statement 338.6 226.6 331.8

Comparative figures for 2013 have been restated due to change in accounting principles related to treatment of overhauls. In addition, comparative figures in balance sheet have been effected by the netting of deferred taxes. See note 2 for more information.

NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS

1. BASICS OF PREPARATION

This consolidated interim report has been prepared according to the International (IAS) Standard 34: Interim Financial Reporting.

2. ACCOUNTING PRINCIPLES

The accounting principles applied in the interim report are consistent with the principles published in the 2013 consolidated financial statements, except for the changes mentioned below. The figures presented in this statement are not rounded, and therefore total sum calculated from these individual figures does not necessarily match the corresponding sum stated here. Key figures stated here are calculated using the exact figures.

Finnair has changed the accounting principle for its aircraft engine overhauls. From the beginning of 2014, Finnair capitalizes engine overhauls to its balance sheet and depreciates related costs during the engines' maintenance periods. Previously overhauls were expensed when they occured.

The change reduces the volatility of engine overhaul costs, which improves the accuracy of forecasting future profitability and improves comparability over of periods. It also improves comparability with other airlines, because, based on the study conducted by International Air Traffic Association IATA, the amended practice corresponds to the current industry practice. The change decreased Finnair equity at 31 December 2013 by 13.8 million euros and improved 2013 EBIT by 16.7 million euros. In addition, the change increased 2013 gross investments, improved 2013 cash flow from operating activities and reduced cash flow from investing activities respectively. It also affected Finnair's 2013 key figures.

The change in the accounting principle affects the Airline Business segment. Comparative periods have been restated accordingly, and comparison between restated and previously reported figures have been published at 27 of March 2014 in a separate stock exchange release.

In addition, the group has made an evaluation on the nature and classification of its deferred tax assets and liabilities, and concluded that they meet the criteria for netting according to IAS 12, up to the amount that they relate to income taxes levied by the same taxation authority. The deferred tax assets and liabilities have been netted and comparative periods have been adjusted accordingly.

The IFRS-standards and interpretations applied by the Group in 2014 are introduced in the accounting principles of 2013 financial statements.

3. CRITICAL ACCOUNTING ESTIMATES AND SOURCES OF UNCERTAINTY

The preparation of the interim report requires the company's management to make estimates and assumptions that influence the levels of reported assets and liabilities as well as of revenue and expenses. The actual outcome may differ from the estimates made. The main estimates used are the same as used while preparing the financial statements 2013.

4. SEGMENT INFORMATION

Segment information is presented in line with business segments, which are based on the Group's internal organisation structure and management reporting. From the first quarter of 2014 onward, Aviation Services segment is not reported separately, but its operations are reported as a part of the Airline Business segment. After the structural changes in technical services and catering implemented in 2012, the Aviation Services segment has consisted of aircraft maintenance and the operations of Finncatering Oy and Finnair Travel Retail Oy, as well as Finnair's property holdings, office services and the management and maintenance of properties related to the company's operational activities. Finncatering Oy was sold to LSG Lufthansa Service Europa/Afrika GmbH on 28 February 2014.

The business segments are Airline Business and Travel Services. Comparative periods have been restated according to new segment division.

Business segment data

in mill. EUR Q1-Q2 2014
Airline Travel Group Unallocated
Business Services eliminations items Group
External turnover 994.3 114.7 1 109.0
Internal turnover 55.1 2.1 -57.2 0.0
Turnover 1 049.4 116.8 -57.2 0.0 1 109.0
Operational result, EBIT -55.3 1.4 -53.9
Operating result -55.2 0.5 -54.7
Share of result in associates and joint ventures -2.2 -2.2
Financial income 3.2 3.2
Financial expenses -11.2 -11.2
Income tax 12.9 12.9
Non-controlling interest -0.2 -0.2
Result for the period attributable to shareholders of the parent company -52.2
Depreciation 69.7 0.7 70.4

Business segment data

in mill. EUR Q1-Q2 2013
Airline Travel Group Unallocated
Business Services eliminations items Group
External turnover 1 070.4 132.4 1 202.9
Internal turnover 65.0 0.7 -65.7 0.0
Turnover 1 135.5 133.1 -65.7 1 202.9
Operational result, EBIT -12.4 2.4 -10.0
Operating result -25.6 1.5 -24.0
Share of result in associates and joint ventures -1.6 -1.6
Financial income 38.7 38.7
Financial expenses -8.9 -8.9
Income tax -1.7 -1.7
Non-controlling interest -0.2 -0.2
Result for the period attributable to shareholders of the parent company 2.2
Depreciation 71.2 0.7 71.9

Turnover

in mill. EUR Q2 2014 Q2 2013 Change % Q1-Q2 2014 Q1-Q2 2013 Change % 2013
Airline Business 541.3 583.3 -7.2 1 049.4 1 135.5 -7.6 2 271.9
Travel Services 42.6 51.3 -17.0 116.8 133.1 -12.3 251.7
Group eliminations -18.2 -24.8 26.7 -57.2 -65.7 13.0 -123.2
Total 565.7 609.7 -7.2 1 109.0 1 202.9 -7.8 2 400.3

Operating result

in mill. EUR Q2 2014 Q2 2013 Change % Q1-Q2 2014 Q1-Q2 2013 Change % 2013
Airline Business -27.0 -9.4 -187.5 -55.2 -25.6 -115.8 6.3
Travel Services 0.8 -1.0 175.8 0.5 1.5 -67.2 1.6
Total -26.3 -10.4 -152.6 -54.7 -24.0 -127.6 7.9

Employees average by segment

Q1-Q2 2014 Q1-Q2 2013 Change % 2013
Airline Business 4 450 4 942 -10.0 4 834
Travel Services 690 778 -11.3 751
Other functions 285 261 9.2 274
Total 5 425 5 981 -9.3 5 859

5. MANAGEMENT OF FINANCIAL RISKS

No significant changes have been made to the Group's risk management principles in the reporting period. The objectives and principles of risk management are consistent with information presented in the Group's 2013 Financial Report. The tables below present the nominal value or the amount and net fair value of derivative contracts used in Group's hedge accounting.

Derivatives, in mill. EUR 30 Jun 2014 30 Jun 2013 2013
Nominal Fair net Nominal Fair net Nominal Fair net
value value value value value value
Currency derivatives
Hedge accounting items (forward contracts):
Jet fuel currency hedging 439.9 -6.0 426.9 -0.3 370.5 -17.0
Fair value hedging of aircraft acquisitions 575.5 6.5 273.2 14.8 244.1 2.2
Currency hedging of lease payments 134.6 0.4 37.4 -0.1 58.3 -1.6
Hedge accounting items total 1 150.0 0.8 737.6 14.4 672.9 -16.4
Items outside hedge accounting:
Jet fuel currency hedging 4.9 -0.3 0.0 0.0 0.0 0.0
Operational cash flow hedging (forward contracts) 429.2 3.9 186.4 0.6 407.9 2.4
Operational cash flow hedging (options)
Call options 123.5 5.8 217.3 17.5 149.8 16.1
Put options 156.2 -1.1 283.9 -2.6 169.5 -0.8
Balance sheet hedging (forward contracts) 12.0 0.3 32.2 0.2 20.4 -1.2
Items outside hedge accounting total 725.7 8.5 719.9 15.7 747.5 16.5
Currency derivatives total 1 875.7 9.3 1 457.5 30.1 1 420.4 0.1
Commodity derivatives
Hedge accounting items:
Jet fuel forward contracts, tonnes 546 750 10.7 602 120 -23.3 563 550 11.8
Electricity derivatives, MWh 20 362 0.0 0 0.0 17 568 0.0
Hedge accounting items total 10.7 -23.3 11.8
Items outside hedge accounting:
Jet fuel forward contracts, tonnes 13 500 0.1 12 000 0.0 18 000 0.8
Options
Call options, jet fuel, tonnes 221 000 2.5 204 000 1.5 201 000 3.4
Put options, jet fuel, tonnes -221 000 -1.0 230 000 -5.9 201 000 -1.1
Electricity derivatives, MWh 69 127 -0.4 86 005 -0.6 71 100 -0.5
Items outside hedge accounting total 1.2 -5.0 2.6
Commodity derivatives total 11.9 -28.3 14.4
Interest rate derivatives
Hedge accounting items:
Interest rate swaps 150.0 5.0 0.0 0.0 150.0 1.2
Hedge accounting items total 150.0 5.0 0.0 0.0 150.0 1.2
Items outside hedge accounting:
Cross currency Interest rate swaps 14.3 -0.4 19.9 0.4 17.3 0.2
Interest rate swaps 25.0 -0.3 25.0 -0.8 25.0 -0.5
Items outside hedge accounting total 39.3 -0.7 44.9 -0.4 42.3 -0.3
Interest rate derivatives total 189.3 4.3 44.9 -0.4 192.3 0.9
Derivatives total 25.6 1.4 15.4
6. FINANCIAL ASSETS AND LIABILITIES MEASURED AT FAIR VALUE
Fair value hierarchy of financial assets and liabilities valued at fair value
Fair values at the end of the reporting period, in mill. EUR 30 Jun 2014 Level 1 Level 2 Level 3
Financial assets at fair value through profit and loss
Securities held for trading 209.3 35.3 174.0
Derivatives held for trading
Currency and interest rate swaps 5.0 5.0
- of which in fair value hedge accounting 5.0 5.0
Currency derivatives 20.6 20.6
- of which in fair value hedge accounting 7.3 7.3
- of which in cash flow hedge accounting 2.2 2.2
Commodity derivatives 12.6 11.2 1.4
- of which in cash flow hedge accounting 11.0 11.0
Total 247.5 35.3 210.7 1.4
Financial liabilities recognised at fair value through profit and loss
Derivatives held for trading
Interest rate swaps 0.7 0.7
- of which in fair value hedge accounting 0.0 0.0
Currency derivatives 11.2 11.2
- of which in fair value hedge accounting 0.8 0.8
- of which in cash flow hedge accounting 7.9 7.9
Commodity derivatives 0.7 0.7
- of which in cash flow hedge accounting 0.3 0.3

Total 12.6 0.0 12.6 0.0

During the reporting period no significant transfers took place between fair value hierarchy Levels 1 and 2.

The fair values of hierarchy Level 1 are based fully on quoted (unadjusted) prices in active markets of the same assets and liabilities. The fair values of Level 2 instruments are based to a significant extent on input data other than the quoted prices included in Level 1, but however on data that are observable either directly (price) or indirectly (derived from price) for the said asset or liability. The fair values of Level 3 instruments, on the other hand, are based on asset or liability input data that are not based on observable market information (unobservable inputs), but rather to a significant extent on confirmations supplied by counterparties based on generally accepted valuation models.

The fair value hierarchy level, to which a certain item valued at fair value is classified in its entirety, is determined in accordance with the requirements of IFRS 7 based on the lowest level of input significant to the overall fair value of the said item. The significance of the input data has been assessed in its entirety in relation to said item valued at fair value.

Reconciliation of financial assets and liabilities valued at fair value according to Level 3
Fair values at the end of the reporting period, in mill. EUR Securities
held for
trading
Derivatives
held for
trading
Available-for
sale share
investments
Total
Opening balance 0.4 0.4
Profits and losses in income statement total -0.1 -0.1
In comprehensive income
Purchases (and sales)
Settlements (and issues) 1.1 1.1
Transfers to and from Level 3
Closing balance 0.0 1.4 0.0 1.4

Total profits and losses recognised for the period for assets held at the end of the reporting period

In other operating expenses -0.1 -0.1

During the reporting period, no transfers took place to or from fair value hierarchy Level 3 in the fair value levels of financial assets and liabilities. According to management estimates, the changing of input data used in determining the fair value of financial instruments valued at Level 3 to some other possible alternative assumption would not significantly change the fair value of items valued at fair value in Level 3, given the relatively small amount of the said assets and liabilities.

7. COMPANY ACQUISITIONS AND SALES

During the second quarter the Group did not acquire nor sell any businesses. During Q1 2014 Finnair sold its subsidiary Finncatering Oy, which was previously classified as assets held for sale.

8. INCOME TAXES

The tax rate for the second quarter was -19.8 % (-22.9 %).

9. DIVIDEND PER SHARE

The Annual General Meeting on 27 March 2014 decided that no dividend is paid for 2013.

The Annual General Meeting on 27 March 2013 decided to distribute a dividend of 0.10 euros per share. The total dividend was 12.7 million euros, based on the number of shares registered on 3 April 2013. The dividend was paid on 10 April 2013.

10. CHANGE IN INTANGIBLE AND TANGIBLE ASSETS

in mill. EUR 30 Jun 2014 30 Jun 2013 2013
Carrying amount at the beginning of period 1 311.9 1 354.2 1 354.2
Fixed asset investments 53.0 38.1 77.3
Change in advances 8.7 21.9 33.3
Disposals -195.4 -9.4 -11.0
Depreciation -70.4 -71.9 -140.7
Depreciation included in non-recurring items -0.3 -1.2 -1.2
Carrying amount at the end of period 1 107.5 1 331.6 1 311.9
Proportion of assets held for sale at the beginning of period 9.8 16.7 16.7
Proportion of assets held for sale at the end of period 4.9 14.7 9.8

11. NON-CURRENT ASSETS HELD FOR SALE

Mainly inventories and tangible asset related to Finnair Technics. Comparative period includes also non-current assets and liabilities of Finncatering Oy, which was sold during Q1 2014.

Non current assets held for sale 30 Jun 2014 30 Jun 2013 2013
Tangible assets 4.9 14.7 9.8
Inventories 4.5 9.3 5.4
Trade receivables and other receivables 0.0 3.1 2.5
Total 9.5 27.1 17.7
Liabilities of non-current assets held for sale 30 Jun 2014 30 Jun 2013 2013
Trade payables and other liabilities 0.0 2.5 2.3
Total 0.0 2.5 2.3

12. INTEREST-BEARING LIABILITIES

During the second quarter of 2014 Finnair amortized its loans according to the loan instalment program. In the first quarter of 2014, Finnair repaid the loans related to the sold A330 aircraft.

13. CONTINGENT LIABILITIES

in mill. EUR 30 Jun 2014 30 Jun 2013 2013
Pledges on own behalf 208.9 575.2 503.7
Guarantees on behalf of group undertakings 70.0 66.0 67.6
Guarantees on behalf of others 2.2 2.4 2.3
Total 281.1 643.6 573.5

Investment commitments for property, plant and equipment at 30 June 2014 totalled 897 million euros (1,000).

14. OPERATING LEASE COMMITMENTS

in mill. EUR 30 Jun 2014 30 Jun 2013 2013
Lease commitments from fleet payments 599.0 148.0 259.2
Other lease commitments 234.2 253.0 244.8
Total 833.2 401.0 504.0

15. RELATED PARTY TRANSACTIONS

in mill. EUR 30 Jun 2014 30 Jun 2013 2013
Transactions with associates and joint ventures
Sales 36.0 34.3 65.5
Purchases 39.1 71.7 105.8
Non-current financial assets 9.9 9.9 9.9
Trade and other receivables 0.7 27.7 36.1
Other long-term liabilities 10.3 8.8 9.7
Pension obligations 44.4 4.5 10.5
Trade payables and other liabilities 3.7 5.0 3.5
Guarantees on behalf of associates and joint ventures 2.0 2.0 2.0

16. ITEMS OF STATEMENT OF COMPREHENSIVE INCOME

Other comprehensive income include the unrealisable change in the fair value of the hedging instruments of the hedge accounting items, which has earlier been recognised straight in the hedging reserve of the shareholders' equity, and the translation difference.

in mill. EUR Q2 2014 Q2 2013 Change % Q1-Q2 2014 Q1-Q2 2013 Change % 2013
Profit for the period -23.9 18.1 <-200 % -52.0 2.4 <-200 % 22.9
Other comprehensive income items
Items that may be classified reclassified to profit or loss in subsequent periods
Translation differences 0.0 0.1 -111.4 0.0 0.0 - 0.0
Change in fair value of available
for-sale financial assets after taxes 0.0 -21.1 100.0 0.0 -10.4 100.0 -10.4
Change in fair value of hedging
instruments after taxes 24.1 -27.3 188.3 9.6 -16.7 157.3 -4.2
Items that will not be reclassified to profit or loss in subsequent periods
Actuarial gains and losses from
defined benefit plans -13.4 4.5 <-200 % -22.5 2.1 <-200 % -0.2
Other comprehensive income
items total 10.7 -43.8 124.5 -13.0 -25.0 48.0 -15.0
Comprehensive income for the
financial period -13.2 -25.7 48.6 -65.0 -22.6 -188.0 7.9
Earnings attributable to
shareholders of the parent
company of the comprehensive
income statement -13.3 -25.8 48.4 -65.2 -22.8 -186.3 7.7
Earnings attributable to non
controlling interest of the
comprehensive income statement 0.1 0.1 -10.6 0.2 0.2 -1.7 0.3

17. EVENTS AFTER THE REVIEW PERIOD

There have not been other remarkable events after the closing date as told in the interim report.

18. CALCULATION OF KEY RATIOS

Result for the period - hybrid bond interest Average number of shares at the end of the financial year, adjusted for share issues

Earnings per share from the result of the period: Net interest-bearing liabilities:

Result for the period Average number of shares at the end of the financial year, adjusted for share issues

Number of shares at the end of the financial year, adjusted for share issues

Net interest-bearing liabilities * 100 Result * 100

Shareholders' equity + non-controlling interest Equity + non-controlling interest (average)

Earnings / share: Return on capital employed, % (ROCE):

Profit before taxes + interest and other financial expenses * 100

Balance sheet total - non-interest-bearing liabilities (average)

Interest-bearing liabilities - interest-bearing assets - listed shares

Equity / share: Equity ratio, %:

Shareholders' equity Shareholders' equity + non-controlling interest * 100 Balance sheet total - advances received

Gearing, %: Return on equity, % (ROE):

Operating profit, EBIT:

Operating profit excluding capital gains, non-recurring items and fair value changes in derivatives and changes in the exchange rates of fleet overhauls

Shareholders' equity:

To equity holders of the parent

The figures of interim report have not been audited.

Talk to a Data Expert

Have a question? We'll get back to you promptly.