Global Leaders in Aviation Financekpmg.ie/aviation

Global Leaders in Aviation FinanceIreland has been at the heart of the aircraft leasing industry for over three decades and KPMG has advised on almost every major transaction over that period.

KPMG – what we can do for youThe team at KPMG Ireland have been the leading advisers to the international leasing industry for over 30 years. We are globally recognised as the Aviation Finance and Leasing Centre of Excellence with over 150 senior professionals offering you an incomparable scale and depth of experience.

We provide a range of audit, tax and advisory services and can assist across a range of issues. No matter what stage your company is at, we have the expertise to help you.

KPMG Ireland is the leading and largest transaction advisory firm in the global aviation finance market

uWe are the only professional services firm identified in the “AirFinance Power 30” list of companies that make an essential contribution to aviation finance. To qualify, all companies had to meet one test: if they went out of business would the market feel a significant loss?

uWe have the biggest concentration of aircraft leasing clients of any firm in the world, including the major deal-makers and deal-doers in the global aviation finance market

u We have advised on transactions in over 150 countries.

The Aviation Leaders Report

Each year KPMG and Airline Economics produce an in-depth report, which captures the views of over 40 industry leaders across the leasing, airline and banking markets and includes the views of ratings agencies covering the sector.

To access the report, please visit www.kpmg.ie/aviation

KPMG is proud to be a founding sponsor of the UCD Masters in Aviation Finance

We are founder sponsors of both Airfinance and Airline Economics and we are also proud sponsors of Ishka. In 2020, you can meet us at any of the following events:

uAirline Economics Growth Frontiers Dublin, January 2020

uGlobal Airfinance Conference Dublin, January 2020

uISTAT Americas Austin, March 2020

uAirline Economics Growth Frontiers Seoul, March 2020

uAirline Economics Growth Frontiers Tokyo, April 2020

uIshka: Investing in Aviation Finance London, April 2020

uAirfinance North America New York, May 2020

uISTAT Asia Hong Kong, May 2020

uIshka: The Aviation Finance Festival Dublin, June 2020

“When you are advising practically every lessor in Ireland, you are a key player”AirFinance Journal – Power 30

uIshka: Aviation Investival Tokyo Tokyo, September 2020

uAirline Economics Growth Frontiers Dubai, September 2020

uISTAT EMEA Istanbul, October 2020

uAirline Economics Growth Frontiers New York, October 2020

uIshka: Aviation Investival New York New York, October 2020

uAirfinance Asia Pacific Hong Kong, November 2020

uAirline Economics Growth Frontiers Hong Kong, November 2020

uIshka: Investing in Aviation: DACH Munich, November 2020

Aviation. Acumen. Attitude

Our services include:

u Corporate and financing structures

u Leasing structures

u Tax reporting & disclosures

u Transfer pricing

u Jurisdictional analysis

u Tax opinions

u Employee tax

u Investor tax

u Due diligence

u Documentation reviews

u Company secretarial services

u Company incorporation

Tax & Legal

Advisory

Audit & Assurance

u Due diligence

u Mergers & acquisitions

u Financial forecast modelling

u Securitisation and transaction modelling

u Risk & pricing modelling

u Fleet analysis

u Governance and controls

u Financial and operational process improvement

u IT systems design and implementation

u Corporate restructuring

u Fundraising

u Data migration

u Internal audit

u Forensic services

u Objective reviews and audits

u Assessment of risk

u Recommendations for operational improvements

u Accounting opinions and comfort letters

u Technical accounting advice

u Stock exchange and regulatory reporting

u Investor-financier mandated reviews

u Securitisation services

u Comfort letters and net worth reporting

u IFRS/US/PRC-GAAP conversion services

Our clients include: u ACG

u AerCap

u AerDragon

u Aergen

u Aergo Capital

u AerSale

u AerVenture

u AFC

u Air Lease Corp

u Airborne Capital

u Airbus Financial Services

u Aircastle

u Airplanes Group

u Airspeed

u ALAFCO

u Aldus

u Alize Worldwide Ltd

u AMCK

u Amedeo

u Archway Aviation

u ASL Aviation Group

u AVIC International Leasing

u Avolon

u AWAS

u Banc of America Leasing

u BBAM Blackrock

u Blade Engine Securitisation

u BOC Aviation

u BoComm

u Carlyle Aviation Partners

u Castlelake

u CCB Leasing International

u CDB Leasing

u China Aircraft Leasing Ltd

u CMB Financial Leasing

u Century Tokyo Leasing

u Challey

u CHC Helicopter

u Cityjet

u Doric Asset Finance

u DP Aircraft

u DVB

u EADS

u ECC Leasing

u Eirtech Aviation

u EirTrade

u Elix Aviation

u Engine Lease Finance

u Etihad

u EZ Air

u FLY Leasing

u FPG Amentum

u Fuyo General Lease Company

u Galaxy Aviation

u GA Telesis

u GECAS

u GOAL u Goshawk u GTLK u Guggenheim u Hudson Capital u IAE u ICBC Leasing u Investec u Irelandia Aviation u Jackson Square Aviation u Jetscape u JP Lease u Kahala Aviation u KG Aircraft Leasing u Killick Aerospace u Korean Air u Lease Corporation

International u Lighthouse Aviation u Lobo Leasing u Macquarie u Magellan Air u Magnetar u MCAP u Milestone Aviation u Minsheng Commercial

Aviation u Mitsubishi UFJ u Mitsui

u NEC Leasing u Nord LB u Nordic Aviation u Norwegian Air Shuttle u Novus u Oakhill u Odyssey Aviation u ORIX Aviation u Primus Aviation u Rotor Engines Securitization u Ryanair u Saudia u Seabury u Stellwagon Group u Shenton Aircraft Investment u Skyworks u SMBC Aviation Capital u Standard Chartered u TFM Aviation u Triton Aviation/Worldstar

Aviation u Vermillion u Viva Aerobus u Volito u Volito Goldman Sachs u Voyager u Waypoint u Willis Lease u Woodcreek

Killian CrokeHead of Aviation Finance AuditT: +353 (1) 410 2446 E: killian.croke@kpmg.ie

KPMG Aviation Finance Contacts

Tax & Legal Audit & Assurance

To find out more about how we can assist, call one of our professionals today.

Emer McGrathAudit PartnerT: +353 (1) 410 2418E: emer.mcgrath@kpmg.ie

Jed KellyTax PrincipalT: +353 (1) 410 1370E: jed.kelly@kpmg.ie

James KellyTax PartnerT: +353 (1) 700 4309E: james.g.kelly@kpmg.ie

Advisory

Brian DalyTax Partner T: +353 (1) 410 1278E: brian.daly@kpmg.ie

Michael DaughtonAdvisory Partner T: +353 (1) 410 2965E: michael.daughton@kpmg.ie

Paul DobeyHead of Risk ManagementT: +353 (1) 410 1152 E: paul.dobey@kpmg.ie

Paul KealyCorporate Finance DirectorT: +353 (1) 410 1116E: paul.kealy@kpmg.ie

Brian Brennan Tax Partner T: +353 (1) 410 2145E: brian.brennan@kpmg.ie

Ivor ConlonAudit Partner T: +353 (1) 410 1454E: ivor.conlon@kpmg.ie

Amanda McHughTax DirectorT: +353 (1) 410 1447 E: amanda.mchugh@kpmg.ie

Denis Casey Managing Director T: +353 (1) 410 1418E: denis.casey@kpmg.ie

Tom WoodsHead of Tax & Legal ServicesT: +353 (1) 410 2589 E: tom.woods@kpmg.ie

Declan KeaneAdvisory PartnerT: +353 (1) 410 1335E: declan.keane@kpmg.ie

Karen Conboy Audit PartnerT: +353 (21) 602 5019E: karen.conboy@kpmg.ie

Gareth BryanTax Partner T: +353 (1) 410 2434E: gareth.bryan@kpmg.ie

David O’Kelly Corporate Finance Partner T: +353 (1) 410 1606E: david.okelly@kpmg.ie

Brendan Crowley Risk Consulting Director T: +353 (1) 700 4338E: brendan.crowley@kpmg.ie

Ciara O’Callaghan Risk Consulting Director T: +353 (1) 700 4528E: ciara.ocallaghan@kpmg.ie

Joe O’MaraHead of Aviation FinanceT: +353 (1) 700 4205E: joe.omara@kpmg.ie

Conor O’BrienTax PartnerT: +353 (1) 410 2027 E: conor.obrien@kpmg.ie

Niall NaughtonAudit PartnerT: +353 (1) 410 1832 E: niall.naughton@kpmg.ie

Gillian Kelly Head of Financial Modelling T: +353 (1) 410 1120E: gillian.kelly@kpmg.ie

Kieran O’Brien Head of Aviation Finance AdvisoryT: +353 (1) 410 2456E: kieran.obrien@kpmg.ie

Ian NelsonHead of Banking & Capital MarketsT: +353 (1) 410 1989E: ian.nelson@kpmg.ie

Vincent ReillyAudit PartnerT: +353 (1) 410 1378 E: vincent.reilly@kpmg.ie

Sean O’KeefeHead of AuditT: +353 (1) 410 1241E: sean.okeefe@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 International Cooperative (“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)

Michael DaughtonAdvisory Partner T: +353 (1) 410 2965E: michael.daughton@kpmg.ie

Paul KealyCorporate Finance DirectorT: +353 (1) 410 1116E: paul.kealy@kpmg.ie

Denis Casey Managing Director T: +353 (1) 410 1418E: denis.casey@kpmg.ie

Declan KeaneAdvisory PartnerT: +353 (1) 410 1335E: declan.keane@kpmg.ie

David O’Kelly Corporate Finance Partner T: +353 (1) 410 1606E: david.okelly@kpmg.ie

Brendan Crowley Risk Consulting Director T: +353 (1) 700 4338E: brendan.crowley@kpmg.ie

Ciara O’Callaghan Risk Consulting Director T: +353 (1) 700 4528E: ciara.ocallaghan@kpmg.ie

Gillian Kelly Head of Financial Modelling T: +353 (1) 410 1120E: gillian.kelly@kpmg.ie

Kieran O’Brien Head of Aviation Finance AdvisoryT: +353 (1) 410 2456E: kieran.obrien@kpmg.ie