QANTAS GROUPCONSOLIDATION ANALYSISPresented by Smita, Nubia & Lien

Highlights of Our Presentation

• Consolidation Purpose• Group Composition• Non-Controlling Interest• Intra-Group Transactions• Foreign Subsidiary Companies• Key Findings (Conclusion)

Consolidation Purpose

• To make it easy and accessible for the investor, owner and creditors to comprehend the financial situation and general health of the company (Parent & subsidiaries)

• To determine its controlled entity, it is directed by AASB 10

• AASB 128 Investments in Associates and AASB 131 Interests in Joint Ventures

Qan

tas

Gro

up

Qantas Domestic

Qantas International

Jetstar

Qantas Loyalty

Qantas Freight

GROUP COMPOSITION

Qantas Group

Qantas Frieght

Express Freighter Aus

JETS Transport Qantas Courier

Q Catering

Q-Catering Snap Fresh

Qantas LinkExpress Ground

Handling

Qantas Holidays Jetstar

Jet airways Asia Pacific Japan Hong Kong

Non-Controlling Interest

Qantas

Dom

estic

Qantas

Inter

natio

nal

Qantas

Freig

ht

Jet A

irway

s

Jet S

tar A

sia

Jet S

tar Pa

cific

jet St

ar Ja

pan

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100% 0 0 0 0

0.51

0.7

0.44

NCI

Qantas

Intragroup Transaction

• Refer operations between a parent and its subsidiaries• It is important to get relevant and comparable

information • To indicate assets of parent entity as well as report risks

and benefits of the subsidiary

FOREIGN SUBSIDIARY

KEY FINDINGS

THANK YOU