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  1. #2264360

    Déantar an fachtóir x7 a chur i bhfeidhm go coitianta maidir le luacháil an tionscail aerlínte, féach mar shampla leathanach 21 den staidéar ‘Balancing the books, IFRS 16 and aviation finance’ Nollaig 2017, Deloitte. https://cdn.euromoney.psdops.com/9e/4a/6119aed8408db267585cb6f42868/balancing-the-books-ifrs-16-and-aviation-finance-report-dec2017-5.pdf Úsáidtear an fachtóir céanna freisin i staidéar Leonardo nuair a dhéantar cur síos ar an modh TRÚCDAC ag leathanach 107.

    The 7x factor is commonly applied in the valuation of airline industry, see for example page 21 of the study ‘Balancing the books, IFRS 16 and aviation finance’ December 2017, Deloitte. https://cdn.euromoney.psdops.com/9e/4a/6119aed8408db267585cb6f42868/balancing-the-books-ifrs-16-and-aviation-finance-report-dec2017-5.pdf The same factor is also used in the Leonardo study when describing the EBITDAR method at page 107.

    Commission Decision (EU) 2022/795 of 10 September 2021 on State aid in favour of Alitalia SA.48171 (2018/C) (ex 2018/NN, ex 2017/FC) implemented by Italy (notified under document C(2021) 6659) (Only the Italian version is authentic) (Text with EEA relevance)