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SAS Group









MUSD 700 Revolving Credit Facility

November 26, 2001







SAS Finance

1 2001 -10 -26









Contents



1. September 11 – SAS Position- Measures

2. Share Structure and New Organisation

3. Financials Jan-Sep 2001



4. Braathens and Spanair

5. Financial Position



6. Fleet Composition

7. Financial Commitments & Asset Value Guarantees









SAS Finance

2 2001 -10 -26









Highlights

4A leading flag carrier

47th largest airline globally

450% State ownership

4Strong position in home markets

4Founding member of the Star Alliance

4Quality carrier with good growth prospects

4Strong balance sheet with an A3/P2 (under

review) rating





SAS Finance

3 2001 -10 -26









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001

SAS Group

1995 – 2000 a period of stabile profit levels

Gains a natural part of ongoing business

3000 8 000 18%



16%

2500

14%

6 000

2000 12%



1500 10%

MSEK









4 000

8%

1000

6%



500 2 000 4%



2%

0

0 0%

MSEK 1995 1996 1997 1998 1999 2000 1995 1996 1997 1998 1999 2000 2001

(E)

PTP Gains EBITDAR EBITDAR margin







SAS Finance

4 2001 -10 -26









September 11



- SAS Position & Measures









SAS Finance

5 2001 -10 -26









Challenging times for the Airline Industry

4September 11, 2001 changed the industry

4September 11, 2001 changed the industry

4Worst airline crisis since the Gulf war

4Worst airline crisis since the Gulf war

– Sharp initial drop in Business travel

– Sharp initial drop in Business travel



4Great uncertainty

4Great uncertainty

– Threat of world recession

– Threat of world recession

– General fear of travelling

– General fear of travelling



A substantial hit in an already battered airline industry

A substantial hit in an already battered airline industry





SAS Finance

6 2001 -10 -26









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001

SAS strengths in this scenario

4Limited direct exposure to the U.S.

4Limited direct

–Only 6,5% of revenues

–Only 6,5% of revenues

–Limited feeder effects

–Limited feeder effects

4Limited capacity on many Intercontinental routes

4Limited capacity on many Intercontinental routes

–High load factors prior to U.S. event

–High load factors prior to U.S. event



4Strong strategic position

4Strong strategic position

4Strong financial position

4Strong financial position

4Fleet flexibility

4Fleet flexibility

–Possibility to adjust pace of fleet replacement

–Possibility to adjust pace of fleet replacement

SAS Finance

7 2001 -10 -26









Limited direct U.S exposure

46,5% of Group

46,5% of Group

Passenger Revenue, 2000

revenues from North

revenues from North

Intercontinental

(14,6%)

Atlantic

Atlantic

4Limited feeder effects

4Limited feeder effects

– 500+ passengers

– 500+ passengers

transfers each day

Intra-Scandinavian Europé (41,0%)

(14,3%) transfers each day



Domestic (30,1%)

4Limited direct effect on

4Limited direct effect on

bottom line

bottom line







SAS Finance

8 2001 -10 -26









SAS AB Group



SAS weaknesses in this scenario

4High exposure to Business Class market

4High exposure to Business Class market

–Europe's largest Business Class share

–Europe's largest Business Class share



–Businesses reduce travel

–Businesses reduce travel

–Service and product costs

–Service and product costs



4In the middle of large fleet replacement program

4In the middle of large fleet replacement program

–Large capital requirement

–Large capital requirement







SAS Finance

9 2001 -10 -26









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001

SAS Airline

Extended home market of > 100 million

people

4 Relatively large in a

4 Relatively large in a

European context

European context

4 High propensity to fly

4 High propensity to fly

4 Geography/ topography

4 Geography/ topography

– Few competing means of

– Few competing means of

transport

transport

4 A combination of mature/

4 A combination of mature/

and emerging markets

and emerging markets

4 Potential for consolidation

4 Potential for consolidation

– I.e. Braathens in Norway

– I.e. Braathens in Norway







SAS Finance

10 2001 -10 -26









Strong Base in Scandinavia

SAS Market Shares (2000)

SAS Mission: (excluding regional partners)



–In cooperation with selected

airlines, SAS shall offer Intercontinental

competitive air transport 25%

services within, between, to

37%

and from all three

Scandinavian countries 70%

–Alliance and partner airlines

60% Intra-

extend our home market to

more than 100 million people Scandinavian

–SAS and its regional partners 87%

serve more than 100

destinations in Scandinavia Europe

and neighboring countries Targets: 50%

SAS >40% of passengers to/from and

within eachScandinavian country





SAS Finance

11 2001 -10 -26









STAR Alliance – the World´s leading

Alliance

SAS BRITISH AIRWAYS AER LINGUS

ANSETT

LUFTHANSA AMERICAN IBERIA

ALL NIPPON

UNITED QANTAS FINNAIR

AUSTRIAN

AIR CANADA / CATHAY LAN CHILE

CANADIAN LAUDA AIR



THAI TYROLEAN SWISSAIR AIR LITTORAL

SINGAPORE SABENA

VARIG TAP

CROSSAIR

AIR NEW ZEALAND MEXICANA AOM

LOT

BRITISH MIDLAND AIR EUROPE

TURKISH



AIR FRANCE

KLM

DELTA AIR

NORTHWEST

AERO MEXICO

CONTINENTAL

KOREAN AIR







SAS Finance

12 2001 -10 -26









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001

SAS & Partners - Global & Regional

Coverage 900 destinations in 130 countries

+ Regionals



Europe

N. & C. America 251 destinations

373 destinations 40 countries.

21 countries

Asia

98 destinations

M. East 25 countries

32 destinations

23 countries





Africa

11 destinations

8 countries

Australasia

S. America 83 destinations

49 destinations 2 countries

9 countries







SAS Finance

13 2001 -10 -26









Copenhagen is an efficient hub for SAS

Key characteristics

4No airspace or airport

4No airspace or airport

constraints

constraints

4SAS and partners under one

4SAS and partners under one

roof in Terminal 3

roof in Terminal 3

4Efficient transfers

4Efficient transfers

4Shorter walking times

4Shorter walking times

4High service levels

4High service levels

4Northern Europe's largest

4Northern Europe's largest

airport lounge

airport lounge



SAS Finance

14 2001 -10 -26









SAS Airline

Traffic Hub Copenhagen

4 Copenhagen’s catchement area

4 Copenhagen’s catchement area

comprises 100m people

comprises 100m people (Major hubs AEA punctuality statistics

(Major hubs AEA punctuality statistics

4 One of the best functioning,

4 One of the best functioning, 2000)

2000)

most punctual hubs in Europe

most punctual hubs in Europe Delay >15 minutes

Delay >15 minutes

4 Oslo

4 Oslo 12,1%

12,1%

– efficient reloading

– efficient reloading 4 Helsinki

4 Helsinki 14,0%

14,0%

– shorter lead times

– shorter lead times 4 Stockholm

4 Stockholm 14,3%

14,3%

– shorter transfer times

– shorter transfer times 4 Copenhagen

4 Copenhagen 14,3%

14,3%

4 Frankfurt

4 Frankfurt 20,0%

20,0%

– small airspace limitations

– small airspace limitations 4 London LHR

4 London LHR 25,0%

25,0%

4 Amsterdam

4 Amsterdam 28,7%

28,7%

4 Rome

4 Rome 29,1%

29,1%

4 Paris CDG

4 Paris CDG 31,3%

31,3%

4 Zürich

4 Zürich 32,0%

32,0%

4 Brussels

4 Brussels 33,3%

33,3%

4 Madrid

4 Madrid 36,4%

36,4%

4 Milan (MXP)

4 Milan (MXP) 36,6%

36,6%



SAS Finance

15 2001 -10 -26









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001

Intercontinental strategy is still valid,

but we will adjust the pace

4 Replacement of aircraft will

4 Replacement of aircraft will

continue

continue

– Airbus A 340/330

– Airbus A 340/330

– Airbus A321

– Airbus A321

– Boeing 737

– Boeing 737



4 No order cancellations – but

4 No order cancellations – but

deferrals 2002/2003

deferrals 2002/2003

4 Increased pace in retirement

4 Increased pace in retirement

of aircraft

of aircraft

– DC9’s (all on op. lease)

– DC9’s (all on op. lease)

– Boing 767 (most on lease)

– Boing 767 (most on lease)

– F50

– F50



SAS Finance

16 2001 -10 -26









Fleet Renewal Program

Long haul/ Intercontinental (Boeing 767)

Long haul/ Intercontinental (Boeing 767)

4Airbus A 330/340

4Airbus A 330/340

12/15% lower cost per ASK than B767

12/15% lower cost per ASK than B767

Intra-Scandinavian/European peak

Intra-Scandinavian/European peak

4Airbus A 321

4Airbus A 321

13% lower cost per ASK than MD80

13% lower cost per ASK than MD80



Medium Range, European (MD80/DC9)

Medium Range, European (MD80/DC9)

4Boeing 737-6/7/800

4Boeing 737-6/7/800

4% lower cost per ASK than DC9/F28

4% lower cost per ASK than DC9/F28



Regional (F 50/F-28/Saab-2000)

Regional (F 50/F-28/Saab-2000)

4Q400

4Q400

22% lower cost per ASK than F50

22% lower cost per ASK than F50

SAS Finance

17 2001 -10 -26









SAS introduces a variety of measures to

offset effects from September 11



412% reduction in capacity 2002

412% reduction in capacity 2002

4Reduced pace in long-haul strategy

4Reduced pace in long-haul strategy

416 aircraft to be taken out of service

416 aircraft to be taken out of service

4800-1 100 redundancies

4800-1 100 redundancies

4Price increases of 5% from October 1, 2001

4Price increases of 5% from October 1, 2001

4Result improvement

4Result improvement

– 500-600 MSEK in 2002

– 500-600 MSEK in 2002



4In total MSEK 2000

4In total MSEK 2000

SAS Finance

18 2001 -10 -26









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001

SAS reductions announced September 26

(%- reductions vs. planned capacity 2002)

Single

Trip ASK

Intercont -22 -20

Europe -10 -10

Intrascand -2 -3

Swedish domestic -9 -8

Total -7 -12

4Delhi, Kaliningrad, Stansted, Tel Aviv and Barcelona

4Delhi, Kaliningrad, Stansted, Tel Aviv and Barcelona

to be closed down

to be closed down

4Oslo- Newark operations ceased as from October 3,

4Oslo- Newark operations ceased as from October 3,

2001

2001

SAS Finance

19 2001 -10 -26









Additional improvement measures SAS Airline

announced November 6

4Traffic system, 3-5% capacity

4Revenue enhancement, 4USD/ pass leg

4New customer offers

4Cost measures MSEK 2400

– Efficiency

– Personell reductions

– New work processes





SAS Finance

20 2001 -10 -26









Redundancies amount to 2 500 SAS Airline

employees

No

Unit staff

World Sales 300

Scandinavian Flight Operation 120

Sandinavian Cabin Operation 570

Scandinavian Ground Services 590

Scandinavian Technical Services 550

Central functions 150

SAS Airline total 2 280

Other units 220

Total SAS Group 2 500



SAS Finance

21 2001 -10 -26









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001

SAS Airline



The program (of Nov 6) target 3 500 MSEK

4SAS Airline

– Revenue enhancement 1 000 MSEK

– Reduced costs 2 400 MSEK



4Other units 100 MSEK



4Total 3 500 MSEK



SAS Finance

22 2001 -10 -26









Together the two programs sum

up to 5,5 billion SEK



4Program of September 26 2 000 MSEK

4Program of November 6 3 500 MSEK



4Total 5 500 MSEK







SAS Finance

23 2001 -10 -26









Share structure and new organisation









SAS Finance

24 2001 -10 -26









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001

Former structure was not optimal from

a capital market point of view

Danish Private Norwegian Private Swedish Private

state shareholders state shareholders state shareholders

50% 50% 50% 50% 50% 50%



SAS Danmark A/S SAS Norge ASA SAS Sverige AB

2/ 2/ 3/



7 7 7





SAS Group





Airline Operations SAS International Hotels





4Individual market capitalisation too low to attract strong

international investors’ interest



SAS Finance

25









Simplified Capital Structure (as of July 6, 2001)

4 Founded in 1946 as a Consortium

4 Founded in 1946 as a Consortium



4 The sole flag carrier of 3 countries

4 The sole flag carrier of 3 countries

– Denmark and Norway (2/7 each)

– Denmark and Norway (2/7 each)

– Sweden (3/7)

– Sweden (3/7)

4 Listed on the 3 Scandinavian exchanges

4 Listed on the 3 Scandinavian exchanges

4 Owned 50% private // 50% governments

4 Owned 50% private 50% governments

4 One SAS share implemented

4 One SAS share implemented

SAS AB





SAS DANMARK A/S SAS NORGE ASA SAS SVERIGE AB



2/7 2/7 3/7



SAS





SAS Finance

26 2001 -10 -26









SAS AB Group



…and three different business areas









SAS Finance

27









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001

SAS Market Capitalization vs. European Peers*

(Rebase 29 DEC 2000)



130

120

110

100

90

80

70 63,9

60

50

52,9

40

30

0 1 - j a n - 01-feb-0 1 - m a r - 01-apr- 01-maj- 01-jun- 01-jul- 01-aug- 0 1 - s e p - 01-okt- 01-nov-

01 01 01 01 01 01 01 01 01 01 01



Index Peers Index SAS



* Peers: Alitalia, Air France, British Airways, Finnair, KLM, Lufthansa & Swissair







SAS Finance

28 2001 -10 -26









SAS Market Capitalization vs. European Peers* measured in SEK

(Rebase 11 SEP 2001)



130

120

110

100

92,9

90

80 81,9



70

60

50

40

30

11-sep-01 11-okt-01 11-nov-01



Index Peers Index SAS





SAS Finance

29 2001 -10 -26









Increased volume in SAS AB vs

SAS AB (last year)

Number of shares traded in SAS per month





18 000 000

16 000 000

14 000 000

12 000 000

SAS Parent Comp 2000

10 000 000

8 000 000 SAS Parent Comp 2001

6 000 000 SAS AB

4 000 000

2 000 000

0

y



ne

ril









ly

h







Ma

ry









Ju

ary









er

Ap

arc









st

Ju









er

ua









gu







tob

mb

M

bru

Jan









Au







Oc

pte

Fe









Se









SAS Finance

30 2001 -10 -26









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001

Group Management

Board of Directors

Board of Directors





Strategic Focus Areas - CEO Strategic Focus Areas -

Communications

4Corporate Development/M&A

CEO

CEO 4Customer Relations

4Alliances & Partnerships

4Group Brand & Image

4Customer Satisfaction

4Government & External

Relations

Strategic Focus Area - HR HR

HR Communications

Communications

4Communications

4People Capabilities





COO

COO CFO

CFO





Strategic Focus Areas - COO Strategic Focus Areas - CFO

4Shareholder Value/

4Operational Excellence

Investor Relations

4Finance & Capital

4Corporate Business Control

4Information Technology

Capabilities

SAS Finance

31 2001 -10 -26









Financials



Jan-Sep 2001









SAS Finance

32 2001 -10 -26









SAS AB

Statement of Income Group



jan-sep

jan-sep

MSEK

MSEK 2001

2001 2000

2000

Operating revenue

Operating revenue 38,623 34,731

38,623 34,731

Personnel costs

Personnel costs -12,967 -11,231

-12,967 -11,231

Other costs

Other costs -24,133 -21,095

-24,133 -21,095

Operating income bef. depreciation

Operating income bef. depreciation 1,523

1,523 2,405

2,405



Depreciation

Depreciation -1,732

-1,732 -1,443

-1,443

Income from the sale of aircraft,

Income from the sale of aircraft,

affiliated companies etc.

affiliated companies etc. 208

208 279

279

Operating result

Operating result 27

27 1,289

1,289



Interest income and other items

Interest income and other items -20

-20 -181

-181

Income before taxes

Income before taxes 7

7 1,108

1,108



SAS Finance

33 2001 -10 -26









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001

SAS Group

EBITDAR down 13%

EBITDAR margin significantly down

MSEK 2001 2000 Change



4 Revenue 38 623 34 731 +12%

4 EBITDAR 3 290 3 734 -13%

4 EBITDAR 9% 11% -3 p.u.

margin







SAS Finance

34 2001 -10 -26









SAS Group

CFROI 1991-2001E



35% 4 Weak performance

30% 1991-1993

25% 4 Strong performance

20% 1994-1998

15% – Peak 1995

10%

5%

4 Weaker performance

0% 1999-2001

– Below target

91







93



94



95









98



99



00

92









96



97









01

19







19



19



19









19



19



20

19









19



19









20









CFROI Target









SAS Finance

35 2001 -10 -26









SAS Airline

Key airline profitability drivers

3 rd Quarter 2001 vs 2000

SAS Passenger Transport







4Traffic growth (RPK) up 3,1%

4Cabin Factor down 4,3 p.u.

4Yields down 2,1%

4Unit costs up 4,3%









SAS Finance

36 2001 -10 -26









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001

SAS Airline



October figures

4Significantly reduced passenger load factor

4Business Class -15,9% - Economy Class -6,1%

Passenger- Seat capacity Cabin-

traffic (RPK) (ASK) factor

SAS Total -9,3% +5,3% -9,4 p.u.

Intercontinental -12,1% +4,6%

Europe -6,9% +8,4%

Domestic and -8,7% +2,5%

Intrascandinavian







SAS Finance

37 2001 -10 -26









SAS Airline

Intercontinental routes

Significant down from September 11



3m Moving average 4 U.S Airspace closed

4 U.S Airspace closed

September 11-14

September 11-14

20% – New York and

– New York and

15% Washington most

10% Washington most

5% affected

affected

0% – Seatlle route less affected

– Seatlle route less affected

-5%

-10% 4 Asian routes developed

4 Asian routes developed

-15% well

well

June









September

February

January









May

April

Marsh









July



August





October









– Up 3% Sep 11- Oct 31

– Up 3% Sep 11- Oct 31

– Tokyo and Bejing strong

– Tokyo and Bejing strong

Total Traffic Business Class – Delhi to be closed down

– Delhi to be closed down

February 2002

February 2002





SAS Finance

38 2001 -10 -26









SAS Airline



Traffic development SAS vs peers after

September 11 –North Atlantic

RPK change (%) North Atlantic 4SAS traffic down

4SAS traffic down

20 26,6%

26,6%

0



-20 4AEA traffic down

4AEA traffic down

-40 35,3%

35,3%

-60

35 36 37 38 39 40 41 42 43

Week



SAS AEA



SAS Finance

39 2001 -10 -26









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001

SAS Airline



Traffic development SAS vs peers after

September 11 -Asia



RPK change (%) Asia 4SAS traffic up 2,3%

4SAS traffic up 2,3%

15

10

5 4AEA traffic down

4AEA traffic down

0

-5

15,5%

15,5%

-10

-15

-20

-25

35 36 37 38 39 40 41 42 43



Week



SAS AEA



SAS Finance

40 2001 -10 -26









SAS Airline

European routes

significantly weaker in Business Class

3rd Quarter 4Significant slowdown

4Significant slowdown

in Business Class

in Business Class

3m Moving average during May -August

during May -August

15% 4Slowdown accelerated

4Slowdown accelerated

10% after September11

after September11

5%

0% 4Business Class down

4Business Class down

-5%

-10% 36% on London after

36% on London after

-15% September 11

September 11

September

February

January









July

April





June

May









October

Marsh









August









4Weak also on most

4Weak also on most

other areas

other areas

Total Traffic Business Class







SAS Finance

41 2001 -10 -26









SAS Airline



Traffic development SAS vs peers after

September 11



RPK change (%) Geographical Europe



15 4SAS traffic down 3,9%

4SAS traffic down 3,9%

10

5

0 4AEA traffic down 9,8%

4AEA traffic down 9,8%

-5

-10

-15

35 36 37 38 39 40 41 42 43

Week



SAS AEA



SAS Finance

42 2001 -10 -26









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001

SAS Airline

Intrascandinavian routes –

Less affected but mix weakens in October



3m moving average 4Significantly less

4Significantly less

affected

affected

15%

10% 4Weaker on feeder

4Weaker on feeder

5% routes to/from U.S.A

routes to/from U.S.A

0%

and Europe

and Europe

-5% 4Weaker to/ from

4Weaker to/ from

September

February

January









June

April

May





July









Sweden

October

Marsh









August









Sweden

– Weaker Swedish

– Weaker Swedish

Total Traffic Business Class economy

economy





SAS Finance

43 2001 -10 -26









SAS Airline



Danish domestic routes –

Improvements on main trunk routes

4Copenhagen – Aalborg

4Copenhagen – Aalborg

3m Moving average

and Copenhagen –

and Copenhagen –

8%

6%

Aarhus developed

Aarhus developed

4%

2%

positive

positive

0%

-2% 4Positive mix turned

4Positive mix turned

-4%

negative in September

negative in September

February

January









June









September

May





July



August

Marsh









October

April









Total Traffic Business Class









SAS Finance

44 2001 -10 -26









Norwegian domestic routes SAS Airline



affected by increased passenger fees



3m Moving average

4 Weak overall growth

4 Weak overall growth

30% – SAS gain market shares

– SAS gain market shares

20% 4 Strong recovery in

4 Strong recovery in

10%

Business Class

Business Class

0%

-10% – Up 9% January-

– Up 9% January-

-20% September

September

September

Marsh









October

January









July



August

February









May

April





June









4 Increased estimated over

4 Increased estimated over

Total Traffic Business Class capacity 12-14% (August)

capacity 12-14% (August)

is now 15-20%

is now 15-20%





SAS Finance

45 2001 -10 -26









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001

SAS Airline



Swedish domestic routes

Significantly weaker

4Weaker growth in

4Weaker growth in

Swedish economy

Swedish economy

3m Moving average affect traffic growth

affect traffic growth

15%

4Slowdown accelerated

4Slowdown accelerated

10%

5%

in September/

in September/

0% October

October

-5%

February

January









June









September

April

May





July

August

Marsh









October









Total Traffic Business Class









SAS Finance

46 2001 -10 -26









SIH

SAS International Hotels’s –

a slowdown in 3rd Quarter

in MSEK

9m 9m

2001 2000 Change





Revenues 2 561 2 269 12,8%



Operating result 203 297 -32%

Adjusted EBITDA 203 295 -30%



Pre tax profit 81 487 n.m.

Including gains



SAS Finance

47 2001 -10 -26









Electronic Channels -

volumes up 17% first 9 months 2001

4 Products: Travel Pass -

4 Products: Travel Pass -

19%

Travel Pass Corporate

Travel Pass Corporate

17% (TPC), E-TIX, Internet

(TPC), E-TIX, Internet

15%

13%

4 Total volume E-channels

4 Total volume E-channels

11%

9%

MSEK 4 600

MSEK 4 600

7% 4 17% of total passenger

4 17% of total passenger

5% sales vs 9% Last Year

sales vs 9% Last Year

Ju 0

Ap 00









Ap 1

De 0









M 1

Au 0









1

0









Ja 0

M 0









M 1

N 0

M 0

-0









-0

-0









0

l-0









-0

0

p-0









c-0

0









1

0

b-0









1

b-0

t-0

r-0

-









g-0









r-

n-0









n-0

n-0









n-0

ay

ar









ar

ov









ay

Ju









Oc

Se

Fe









Fe









Ju

Ja









% sold 4 Target: more than 20% by

4 Target: more than 20% by

end 2001

end 2001

Note: 1 Euro = 8.851 SEK as of December 31, 2000

SAS Finance

48 2001 -10 -26









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001

SAS Airline



Fuel cost – outlook 2001

4 Hedging ratio

4 Rest of 2001 55%

4 Next 12 months 48%



4 Estimate Full year 2001 MSEK 4 100









SAS Finance

49 2001 -10 -26









SAS AB

Group

Forecast for full year 2001 –

chronology of downgrades

4On August 8 forecast for full year 2001 ex gains MSEK

1200

4September 12 profit warning as mix worsen – at least

25% less than 2000

– No September 11 effect accounted for

4September 26 Result improvement measures to avoid a

loss for full year 2001

4November 6 – No signs of recovery – a loss of at MSEK

1500 -2000 expected for 2001



SAS Finance

50 2001 -10 -26









SAS AB

Group

The Board of Directors

Assessment for full year 2001:

4 Weaker economies in general

4 Significant impact from September11

4 Further improvement measures introduced



4 October traffic level for rest of 2001

4 Loss excluding gain for full year 2001 estimated

at MSEK 1 500 –2 000





SAS Finance

51 2001 -10 -26









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001

Braathens and Spanair









SAS Finance

52 2001 -10 -26









Braathens Acquisition would give SAS

a Strong Position in Norway

4Very strong market position in Norway

4Very strong market position in Norway

4Reduced over-capacity improves profitability

4Reduced over-capacity improves profitability

4Positive feeder effects in SAS international network

4Positive feeder effects in SAS international network

4Significant pre -tax synergies

4Significant pre -tax synergies

– Increased pace in capacity adjustments and increased

– Increased pace in capacity adjustments and increased

focus on cost synnergies

focus on cost synnergies

– Expected NPV of MSEK 3000-4000

– Expected NPV of MSEK 3000-4000

4Transaction is good for passengers, lenders and the

4Transaction is good for passengers, lenders and the

shareholders of Braathens and SAS

shareholders of Braathens and SAS

4Approv ed by Norwegian competition authorities 23 Oct

4Approv ed by Norwegian competition authorities 23 Oct

SAS Finance

53 2001 -10 -26









Overview of Braathens

Norwegian business

Braathens Norway Route Network



Market Position



Longyearbyen





– Braathens has an

attractive domestic market

TromsØ

Harstad/ Narvik Bardufoss

BodØ







Kristiansund Trondheim

position in Norway

• 23 routes

Alesund Molde



Bergen

Haugesund Oslo

Stavander



• 8 owned aircraft

Aberdeen

Kristiansund

Newcastle





• 24 leased aircraft

Billund





London Amsterdam





• 6.3 million passengers

• Approximately 50% market

Milano share

Barcelona

Nice

Summary Financials

Norway

Malaga

Allcante

NOK MM 2000A Q1 2001A

Revenues 5,785 1,413

EBITDAR 319 39









SAS Finance

MORGAN STANLEY DEAN WITTER



54 2001 -10 -26









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001

SAS to Take Control of a Strategic Asset



Ø Spanair is the main alternative carrier in the high

Ø Spanair is the main alternative carrier in the high

growth Spanish market

growth Spanish market

Ø Capitalise on Spanair’s very low cost base and large

Ø Capitalise on Spanair’s very low cost base and large

investment in slots. Potential to grow in the

investment in slots. Potential to grow in the

business segment

business segment

Ø Ambition to make Spanair an associated member of

Ø Ambition to make Spanair an associated member of

Star Alliance

Star Alliance

Ø SAS’ controlling position to be translated into

Ø SAS’ controlling position to be translated into

further transfer of management skills and system

further transfer of management skills and system

capabilities

capabilities

Ø Long haul to be closed down

Ø Long haul to be closed down



SAS Finance

55 2001 -10 -26









Key Transaction Terms

SAS to purchase an additional 25% stake

4Total ownership 74%

Convertion of loan €60million

SAS’s capital injection €52 million

4Continued involvement by Spanair founders

4Continued involvement by Spanair founders

4Joint holding company and earn-out

incentive structure

4Expected closing before end of December 2001

4Subject to EU Competition approval



SAS Finance

56 2001 -10 -26









Spanair is Well Positioned to Capture the Spanish Market

Growth Through its Investments in Slots and Capacity …

Market Share of Slots MAD (1) Market Share of Slots Barcelona(1)







Others

Air Europa 40%

7%







Air Europa Spanair

10% 8%

Iberia(2)

45%

Others

25%









Market Share of Slots Palma (1)

Iberia (2) Spanair

51% 14%







Others

63%









Spanair

11%



Air Europa Iberia (2)

Source: AENA 13% 13%

(1) Summer period (March -October); Including domestic and international operators

(2) Includes Air Nostrum









SAS Finance

57 2001 -10 -26









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001

…and its Highly Competitive Cost Position…

Unit Cost Variations with Flight Distance, Europe 1999



Cost/Available tonne

Kilometre, US Cents

180



160



140



SAS

120



100

AEA Average



80

Cost advantage ≈ 40%

60

Average

Spanair (1) Spanair (2) flight distance

40 (Km)



20



0

600 800 1 000 1 200 1 400 1 600 1 800

Source: SAS Annual Report 2000 and Spanair Management

(1) Excluding Charter

(2) Including Charter







SAS Finance

58 2001 -10 -26









…While there Continues to be Room for Yield Improvement

by Increasingly Targeting Business Segments

Yield Variations with Flight Distance, Europe 1999



Revenue/Revenue tonne

Kilometre, US Cents

350





300





250 SAS







200

AEA Average



150

Potential for

improvements ≈100% Average

100

flight distance

(Km)

Spanair (1) Spanair (2)

50





0

600 800 1 000 1 200 1 400 1 600 1 800

Source: SAS Annual Report 2000 and Spanair Management

(1) Excluding Charter

(2) Including Charter







SAS Finance

59 2001 -10 -26









Further Transfer of SAS Management

Skills and System Capabilities

} SAS has recently appointed and will further appoint and transfer managers in

} SAS has recently appointed and will further appoint and transfer managers in

key positions

key positions

4General Management

4General Management

4Finance

4Finance

4Network planning

4Network planning

4IT/Hosting

4IT/Hosting

4Quality management

4Quality management

} Implementation of SAS systems are being evaluated

} Implementation of SAS systems are being evaluated

4Mobile solutions, Travel Pass, etc.

4Mobile solutions, Travel Pass, etc.

} Advantages for Spanair customers through the implementation of EuroBonus

} Advantages for Spanair customers through the implementation of EuroBonus

for the 160,000 Spanair Plus members, starting in March 2002

for the 160,000 Spanair Plus members, starting in March 2002

4“The Freddie Award” for best frequent flyer programme worldwide for 5th

4“The Freddie Award” for best frequent flyer programme worldwide for 5th

consecutive year

consecutive year





SAS Finance

60 2001 -10 -26









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001

Financial Position









SAS Finance

61 2001 -10 -26









SAS Group

Balance Sheet

MSEK 31SEP01 31DEC00

Liquid funds 7 761 8 979

Other interest-bearing assets 7 896 4 790

Aircraft 17 391 15 985

Other assets 24 084 19 671

Total assets 57 132 49 425

Operating liabilities 14 826 13 250

Interest-bearing liabilities 24 327 17 684

Subordinated debenture loan 956 840

Minority interests 275 131

Equity 16 748 17 520

Total liabilities and equity 57 132 49 425

Net debt 5 586 794



SAS Finance

62 2001 -10 -26









Book Equity of SEK 17 billion &

Significant Surplus Values

4Surplus values of a/c fleet, ~MSEK 2,600 as of 3Q-01

4Surplus values of a/c fleet, ~MSEK 2,600 as of 3Q-01

4SAS International Hotels

4SAS International Hotels

4SMART

4SMART

4Flight Academy

4Flight Academy

4British Midland

4British Midland

4Other

4Other

Total Surpluses of USD 1,400-1,700 billion pre-sept 11

Total Surpluses of USD 1,400-1,700 billion pre-sept 11

USD 700-1,100 billion post-sept 11

USD 700-1,100 billion post-sept 11



Note: 1 Euro = 8.851 SEK as of December 31, 2000



SAS Finance

63 2001 -10 -26









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001

Surplus Values in SAS Aircraft Fleet

Owned Fleet 30 september : 100 A/C

MSEK

Est Market value MSEK 19,740 Pre 11/9

Book value MSEK 14,500

Surplus value MSEK 5,240





Sensitivity analysis



Surplus values as of Sept 30 at market values valid pre Sept 11 5,240



Surplus value at 10% decrease in A/C value 3,266



Surplus value at 20% decrease in A/C value 1,292



Surplus value at 26.5% decrease in A/C value 0









SAS Finance

64 2001 -10 -26









SAS Group



Surplus values aircraft fleet 1994-2001

7 500

6 500

5 500

SEK Million









4 500

3 500

2 500

1 500

500

-500

2

3

6

9

2

3

6

9

2

3

6

9

2

3

6

9

2

3

6

9

2

3

6

9

2

1

1

1

941

950

950

950

951

960

960

960

961

970

970

970

971

980

980

980

981

990

990

990

991

000

000

000

011

030

060

090









SAS Finance

65 2001 -10 -26









Net Debt Development 9112-0109

Average-92 Average-93 Average - 94 Average -95 Average -96 Average-97 Average -98 Average-99 Average -00 Average -0109

MSEK13.000 MSEK 15.900 MSEK 9.700 MSEK 4.750 MSEK 2.350 MSEK 1.870 MSEK 1.950 MSEK 4.900 MSEK 2.400 MSEK 3.800



18 000



16 000



14 000



12 000



10 000

MSEK









8 000



6 000



4 000



2 000



0

91-12 92-12 93-12 94-12 95-12 96-12 97-12 98-12 99-12 00-12





Figures of parent company included from January,2000







SAS Finance

66 2001 -10 -26









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001

Low Leverage, High Solidity

120%



100%



80%



60%



40%



20%



0%

98-12-31 99-12-31 00-12-31 01-09-30

Net debt / Equity NPV Operating lease + Net debt / Equity

Operating lease * 7 + Net debt / Equity Equity /assets ratio









SAS Finance

67 2001 -10 -26









SAS AB

SAS financial position is strong Group

compared with main competitors





SAS

SAS AF

AF BA

BA LH

LH



Adj net debt/

Adj net debt/

Booked equity

Booked equity 120%

120% 150%

150% 357%

357% 123%

123%





Based on analyst estimated 2001 results

Based on analyst estimated 2001 results









SAS Finance

68 2001 -10 -26









Fleet Composition









SAS Finance

69 2001 -10 -26









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001

Fleet Plan 1999 –2010

200



A340 / A330

175

767 A321

150



125 MD-90



100 DC 9 - 81 MD-81 /-82 /-83

A/C MD-87

737-800

75

737-700

50

DC-9 737-600

25 F28

SAAB2000



F50 Q400

0 8









0

00









02









09

S99





S00





S01





S02





S03





S04





S05





S06





S07









S09

9









1









3





4





5





6





7





8









0

S0









S1

W9









W0









W0





W0





W0





W0





W0





W0









W1

W









W









W



SAS Finance

70 2001 -10 -26









Fleet Modernization



As of Dec -00

4 Average age of Owned aircraft 6 years



4 Average age of all aircraft in Operation 8 years





Fleet age declining with new Airbus, Boeing and Bombardier

deliveries and phase-out of DC9s, Fokkers and B767s.









SAS Finance

71 2001 -10 -26









SAS Fleet – high operational flexibility

4Phase-out leases of 27 a/c,

1 mts – 3 yrs remaining leaseterm

1 mts – 3 yrs remaining leaseterm





4Japanese Operational Leases (JOL) of 29 a/c,

3 –7 yrs remaining leaseterm

3 –7 yrs remaining leaseterm





4Joint Venture (Commercial Aviation Leasing Ltd)

in regard of 30 a/c,, 6 a/c per year can be terminated

6 a/c per year can be terminated







SAS Finance

72 2001 -10 -26









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001

Firm Order CAPEX MUSD 1340

Aircraft Orders

Oct-Dec 01 2002 2003 2004 2005 2006





CAPEX (MUSD) 320 528 242 129 60 60

Aircraft on order 9 12 6 3 2 2



Airbus A340/330 9

Airbus A321 12

Boeing 737 8

Q400 5

34



Note: Deferral of Airbus and Boeing aircraft accounted herein.





SAS Finance

73 2001 -10 -26









Cash Flow vs Investments

12000

Q400

10000 Airbus

B737

8000

MSEK









6000



4000



2000



0

e

94









97









00







e

91



92



93







95



96







98



99







e









e

03

02

01









04

19









19









20

19



19



19







19



19







19



19









20

20

20









20









Investments Cashflow op + Asset Sales







SAS Finance

74 2001 -10 -26









Financial Commitments &

Asset Value Guarantees









SAS Finance

75 2001 -10 -26









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001

High Financial Flexibility

Liquid Funds 30 Sept

Liquid Funds 30 Sept MSEK 7,750

MSEK 7,750 MUSD 730

MUSD 730



Committed Facilities

Committed Facilities

Bank Facilities

Bank Facilities Currency

Currency Unutilised 30/9-0 1

Unutilised 30/9-0 1

Revolving Credit Facility

Revolving Credit Facility MUSD 700

MUSD 700 700

700

Bilateral Bank Facilities

Bilateral Bank Facilities MUSD 150

MUSD 150 15 0

15 0

EIB

EIB MUSD 35

MUSD 35 35

35

Total

Total 885

885



Other Facilities

Other Facilities

Manufacturer Leasing

Manufacturer Leasing MUSD

MUSD 220

220 220

220

Manufacturer Leasing

Manufacturer Leasing MUSD

MUSD 85

85 85

85



Grand Total

Grand Total MUSD

MUSD 1,920

1,920



Uncommitted Facilities

Uncommitted Facilities

Euro Medium Term Note

Euro Medium Term Note MEUR 1,000

MEUR 1,000 400

400

Euro Commercial Paper

Euro Commercial Paper MUSD 500

MUSD 500 400

400

Swedish Commercial Paper

Swedish Commercial Paper MSEK 3,000

MSEK 3,000 2,300

2,300

Uncommitted Bank Facilities

Uncommitted Bank Facilities MSEK 3,350

MSEK 3,350 3,350

3,350



SAS Finance

76 2001 -10 -26









Potential Sources of Capital

Equiv MSEK

Export Credit Support

ECA for Airbus MUSD 800 8500

US ExIm for Boeing MUSD 110 1200



Sale & Lease-backs

2 A340-300s MUSD 200 2 100

6 B737-700s & 4 -800s MUSD 340 3 600

5 Dash Q400s MUSD 85 900



Bi-lateral loans

Relationship Bank MNOK 1800 2 000

Relationship Bank MNOK 250 300



EMTN Issuance

Japanese Investor MUSD 300 3 150



Securitisations

EETC MUSD 500 5 300



TOT 27 050







SAS Finance

77 2001 -10 -26









Additional Sources of Capital

ADDITIONAL SOURCES OF CAPITAL

Equiv MSEK

Real Estate Sales

Total Real Estate 4 860





Non-Core Subsidiaries

SAS International Hotels &

SMART MSEK 5000-6000 5000-6000









SAS Finance

78 2001 -10 -26









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001

Financial support from manufacturers

Boeing, Bombardier & Airbus



Aircraft type Residual value

guarantee (AVG)



Boeing 737 -600 13



de Havilland Q400 28



Airbus 330/340 10







SAS Finance

79 2001 -10 -26









Debt Maturity Profile

Debt profile by category, 2001-09-30

20,000





18,000





16,000





14,000



SHORT

12,000

Fin. Lease

MSEK









10,000

EIB



8,000 EMTN



Multi Option Facility

6,000

Perpetual Sub.

4,000





2,000





0

2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011









SAS Finance

80 2001 -10 -26









Composition of financing

Outstanding Amount Spread over "Libor"

Debt Facility in SEK as of 30Sep (basispoints)



Multi Option Facility 2 710 32,5

EMTN 5 751 83,6

EIB 3 765 13,4

Fin. Leases 2 477 41,3

Sub. Perpetual 956 -56

ECP 1 158 0

Domestic CP 700 5



17 518 MSEK 38 Bps

Gross Debt Average Spread





SAS Finance

81 2001 -10 -26









Scandinavian Airlines System / SAS Finance

MUSD Revolving Credit Facility

November 26, 2001



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