Global Leaders In Aviation Finance

Global Leadersin Aviation Financekpmg.ie/aviation

Global Leaders in Aviation FinanceIreland has been at the heart of the aircraft leasingindustry for over three decades and KPMG has advisedon almost every major transaction over that period.KPMG –what we can do for youThe team at KPMG Ireland havebeen the leading advisers to theinternational leasing industry for over30 years. We are globally recognisedas the Aviation Finance and LeasingCentre of Excellence with over 150senior professionals offering you anincomparable scale and depth ofexperience.We provide a range of audit, tax andadvisory services and can assist acrossa range of issues. No matter whatstage your company is at, we have theexpertise to help you.“When you areadvising practicallyevery lessor in Ireland,you are a key player”AirFinance Journal – Power 30Aviation. Acumen. AttitudeKPMG Ireland is the leading andlargest transaction advisory firm inthe global aviation finance marketu We are the only professionalservices firm identified in the“AirFinance Power 30” list ofcompanies that make an essentialcontribution to aviation finance.To qualify, all companies had tomeet one test: if they went outof business would the market feela significant loss?u We have the biggest concentrationof aircraft leasing clients of any firmin the world, including the majordeal-makers and deal-doers in theglobal aviation finance marketu e have advised on transactionsWin over 150 countries.The Aviation Leaders ReportEach year KPMG and Airline Economicsproduce an in-depth report, whichcaptures the views of over 40 industryleaders across the leasing, airline andbanking markets and includes the viewsof ratings agencies covering the sector.To access the report, please visitwww.kpmg.ie/aviationWe are founder sponsors of both Airfinance and Airline Economics and we are alsoproud sponsors of Ishka. In 2020, you can meet us at any of the following events:u Airline Economics Growth FrontiersDublin, January 2020u Ishka: Aviation Investival TokyoTokyo, September 2020u Global Airfinance ConferenceDublin, January 2020u Airline Economics Growth FrontiersDubai, September 2020u ISTAT AmericasAustin, March 2020u ISTAT EMEAIstanbul, October 2020u Airline Economics Growth FrontiersSeoul, March 2020u Airline Economics Growth FrontiersNew York, October 2020u Airline Economics Growth FrontiersTokyo, April 2020u Ishka: Aviation Investival New YorkNew York, October 2020u Ishka: Investing in Aviation FinanceLondon, April 2020u Airfinance Asia PacificHong Kong, November 2020u Airfinance North AmericaNew York, May 2020u Airline Economics Growth FrontiersHong Kong, November 2020u ISTAT AsiaHong Kong, May 2020u Ishka: Investing in Aviation: DACHMunich, November 2020u Ishka: The Aviation Finance FestivalDublin, June 2020KPMG is proud to be a founding sponsorof the UCD Masters in Aviation Finance

Our services include:Tax & LegalXCorporate and financing structuresXEmployee taxXLeasing structuresXInvestor taxXTax reporting & disclosuresXDue diligenceXTransfer pricingXDocumentation reviewsXJurisdictional analysisXCompany secretarial servicesXTax opinionsXCompany incorporationAdvisoryXDue diligenceXFinancial and operational process improvementXMergers & acquisitionsXIT systems design and implementationXFinancial forecast modellingXCorporate restructuringXSecuritisation and transaction modellingXFundraisingXRisk & pricing modellingXData migrationXFleet analysisXInternal auditXGovernance and controlsXForensic servicesAudit & AssuranceXObjective reviews and auditsXStock exchange and regulatory reportingXAssessment of riskXInvestor-financier mandated reviewsXRecommendations for operational improvementsXSecuritisation servicesXAccounting opinions and comfort lettersXComfort letters and net worth reportingXTechnical accounting adviceXIFRS/US/PRC-GAAP conversion services

Our clients agonAergenAergo CapitalAerSaleAerVentureAFCAir Lease CorpAirborne CapitalAirbus Financial ServicesAircastleAirplanes GroupAirspeedALAFCOAldusAlize Worldwide LtdAMCKAmedeoArchway AviationASL Aviation GroupAVIC International LeasingAvolonAWASBanc of America LeasingBBAM BlackrockBlade Engine SecuritisationBOC AviationXXXXXXXXXXXXXXXXXXXXXXXXXXXXBoCommCarlyle Aviation PartnersCastlelakeCCB Leasing InternationalCDB LeasingChina Aircraft Leasing LtdCMB Financial LeasingCentury Tokyo LeasingChalleyCHC HelicopterCityjetDoric Asset FinanceDP AircraftDVBEADSECC LeasingEirtech AviationEirTradeElix AviationEngine Lease FinanceEtihadEZ AirFLY LeasingFPG AmentumFuyo General Lease CompanyGalaxy AviationGA heimHudson CapitalIAEICBC LeasingInvestecIrelandia AviationJackson Square AviationJetscapeJP LeaseKahala AviationKG Aircraft LeasingKillick AerospaceKorean AirLease CorporationInternationalXXXXXXXXLighthouse AviationXXMitsubishi UFJLobo LeasingXXXXXXXXXXXXXXXXXXXXNEC LeasingXXXXXXXXVermillionMacquarieMagellan AirMagnetarMCAPMilestone AviationMinsheng CommercialAviationMitsuiNord LBNordic AviationNorwegian Air ShuttleNovusOakhillOdyssey AviationORIX AviationPrimus AviationRotor Engines SecuritizationRyanairSaudiaSeaburyStellwagon GroupShenton Aircraft InvestmentSkyworksSMBC Aviation CapitalStandard CharteredTFM AviationTriton Aviation/WorldstarAviationViva AerobusVolitoVolito Goldman SachsVoyagerWaypointWillis LeaseWoodcreek

KPMG Aviation Finance ContactsTo find out more about how we can assist, call one of our professionals today.Tax & LegalAudit & AssuranceAdvisoryJoe O’MaraHead of Aviation FinanceT: 353 (1) 700 4205E: joe.omara@kpmg.ieKillian CrokeHead of AviationFinance AuditT: 353 (1) 410 2446E: killian.croke@kpmg.ieKieran O’BrienHead of AviationFinance AdvisoryT: 353 (1) 410 2456E: kieran.obrien@kpmg.ieBrian BrennanTax PartnerT: 353 (1) 410 2145E: brian.brennan@kpmg.ieIvor ConlonAudit PartnerT: 353 (1) 410 1454E: ivor.conlon@kpmg.ieDenis CaseyManaging DirectorT: 353 (1) 410 1418E: denis.casey@kpmg.ieGareth BryanTax PartnerT: 353 (1) 410 2434E: gareth.bryan@kpmg.ieKaren ConboyAudit PartnerT: 353 (21) 602 5019E: karen.conboy@kpmg.ieBrendan CrowleyRisk Consulting DirectorT: 353 (1) 700 4338E: brendan.crowley@kpmg.ieBrian DalyTax PartnerT: 353 (1) 410 1278E: brian.daly@kpmg.iePaul DobeyHead of Risk ManagementT: 353 (1) 410 1152E: paul.dobey@kpmg.ieMichael DaughtonAdvisory PartnerT: 353 (1) 410 2965E: michael.daughton@kpmg.ieJames KellyTax PartnerT: 353 (1) 700 4309E: james.g.kelly@kpmg.ieEmer McGrathAudit PartnerT: 353 (1) 410 2418E: emer.mcgrath@kpmg.iePaul KealyCorporate Finance DirectorT: 353 (1) 410 1116E: paul.kealy@kpmg.ieJed KellyTax PrincipalT: 353 (1) 410 1370E: jed.kelly@kpmg.ieNiall NaughtonAudit PartnerT: 353 (1) 410 1832E: niall.naughton@kpmg.ieDeclan KeaneAdvisory PartnerT: 353 (1) 410 1335E: declan.keane@kpmg.ieAmanda McHughTax DirectorT: 353 (1) 410 1447E: amanda.mchugh@kpmg.ieIan NelsonHead of Banking & Capital MarketsT: 353 (1) 410 1989E: ian.nelson@kpmg.ieGillian KellyHead of Financial ModellingT: 353 (1) 410 1120E: gillian.kelly@kpmg.ieConor O’BrienTax PartnerT: 353 (1) 410 2027E: conor.obrien@kpmg.ieSean O’KeefeHead of AuditT: 353 (1) 410 1241E: sean.okeefe@kpmg.ieCiara O’CallaghanRisk Consulting DirectorT: 353 (1) 700 4528E: ciara.ocallaghan@kpmg.ieTom WoodsHead of Tax & Legal ServicesT: 353 (1) 410 2589E: tom.woods@kpmg.ieVincent ReillyAudit PartnerT: 353 (1) 410 1378E: vincent.reilly@kpmg.ieDavid O’KellyCorporate Finance PartnerT: 353 (1) 410 1606E: david.okelly@kpmg.ie

kpmg.ie/aviation 2020 KPMG, an Irish partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG InternationalCooperative (“KPMG International”), a Swiss entity. All rights reserved. Printed in Ireland.The KPMG name and logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity.Produced by: KPMG’s Creative Services. Publication Date: January 2020. (5567)

Corporate Finance Director T: 353 (1) 410 1116 E: paul.kealy@kpmg.ie Denis Casey Managing Director T: 353 (1) 410 1418 E: denis.casey@kpmg.ie Declan Keane Advisory Partner T: 353 (1) 410 1335 E: declan.keane@kpmg.ie David O'Kelly Corporate Finance Partner T: 353 (1) 410 1606 E: david.okelly@kpmg.ie Brendan Crowley Risk Consulting Director