SEC Info - Bristow Group Inc - ‘10-Q’ for 12/31/18

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Bristow Group Inc – ‘10-Q’ for 12/31/18 – ‘EX-101.PRE’

On: Wednesday, 6/19/19, at 7:24am ET · For: 12/31/18 · Accession #: 73887-19-40 · File #: 1-31617

  As Of               Filer                 Filing    For·On·As Docs:Size

 6/19/19  Bristow Group Inc                 10-Q       12/31/18  102:21M

Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   1.82M 
 2: EX-4.2      Instrument Defining the Rights of Security Holders  HTML     88K 
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     38K 
 4: EX-31.2     Certification -- §302 - SOA'02                      HTML     38K 
 5: EX-32.1     Certification -- §906 - SOA'02                      HTML     33K 
 6: EX-32.2     Certification -- §906 - SOA'02                      HTML     33K 
13: R1          Document and Entity Information                     HTML     57K 
14: R2          Condensed Consolidated Statements of Operations     HTML    103K 
15: R3          Condensed Consolidated Statements of Comprehensive  HTML     66K 
                Loss                                                             
16: R4          Condensed Conslidated Statements of Comprehensive   HTML     37K 
                Loss (Parenthetical)                                             
17: R5          Condensed Consolidated Balance Sheets               HTML    158K 
18: R6          Condensed Consolidated Balance Sheets               HTML     42K 
                (Parenthetical)                                                  
19: R7          Condensed Consolidated Statements of Cash Flows     HTML    132K 
20: R8          Condensed Consolidated Statements of Changes in     HTML    129K 
                Equity and Redeemable Noncontrolling Interest                    
21: R9          Condensed Consolidated Statements of Changes in     HTML     32K 
                Equity and Redeemable Noncontrolling Interest                    
                (Parenthetical)                                                  
22: R10         Basis of Presentation, Consolidation and Summary    HTML    365K 
                of Significant Accounting Policies                               
23: R11         Acquisition and Disposition                         HTML     37K 
24: R12         Revenue Recognition                                 HTML    123K 
25: R13         Variable Interest Entities                          HTML    110K 
26: R14         Debt                                                HTML    129K 
27: R15         Fair Value Disclosures                              HTML    159K 
28: R16         Derivative Financial Instruments                    HTML     82K 
29: R17         Commitments and Contingencies                       HTML    156K 
30: R18         Taxes                                               HTML     41K 
31: R19         Employee Benefit Plans                              HTML     75K 
32: R20         Earnings Per Share and Accumulated Other            HTML    124K 
                Comprehensive Income                                             
33: R21         Segment Information                                 HTML    200K 
34: R22         Supplemental Condensed Consolidating Financial      HTML   1.00M 
                Information                                                      
35: R23         Basis of Presentation, Consolidation and Summary    HTML     55K 
                of Significant Accounting Policies (Policies)                    
36: R24         Revenue Recognition (Policies)                      HTML     45K 
37: R25         Derivative Financial Instruments (Policies)         HTML     38K 
38: R26         Basis of Presentation, Consolidation and Summary    HTML    323K 
                of Significant Accounting Policies (Tables)                      
39: R27         Revenue Recognition (Tables)                        HTML    103K 
40: R28         Variable Interest Entities (Tables)                 HTML     87K 
41: R29         Debt (Tables)                                       HTML     87K 
42: R30         Fair Value Disclosures (Tables)                     HTML    156K 
43: R31         Derivative Financial Instruments (Tables)           HTML     80K 
44: R32         Commitments and Contingencies (Tables)              HTML    125K 
45: R33         Employee Benefit Plans (Tables)                     HTML     61K 
46: R34         Earnings Per Share and Accumulated Other            HTML    130K 
                Comprehensive Income (Tables)                                    
47: R35         Segment Information (Tables)                        HTML    203K 
48: R36         Supplemental Condensed Consolidating Financial      HTML   1.00M 
                Information (Tables)                                             
49: R37         BASIS OF PRESENTATION, CONSOLIDATION AND SUMMARY    HTML     66K 
                OF SIGNIFICANT ACCOUNTING POLICIES - Loss on                     
                impairment (Details)                                             
50: R38         BASIS OF PRESENTATION, CONSOLIDATION AND SUMMARY    HTML     85K 
                OF SIGNIFICANT ACCOUNTING POLICIES - Foreign                     
                Currency Exposure (Details)                                      
51: R39         BASIS OF PRESENTATION, CONSOLIDATION AND SUMMARY    HTML     36K 
                OF SIGNIFICANT ACCOUNTING POLICIES - Foreign                     
                Currency Narrative (Details)                                     
52: R40         BASIS OF PRESENTATION, CONSOLIDATION AND SUMMARY    HTML     46K 
                OF SIGNIFICANT ACCOUNTING POLICIES - Impact of                   
                Brazilian Real to U.S. Dollar Exchange Rate                      
                (Details)                                                        
53: R41         BASIS OF PRESENTATION, CONSOLIDATION AND SUMMARY    HTML     79K 
                OF SIGNIFICANT ACCOUNTING POLICIES - Impact of                   
                Changes in Foreign Currency Exchange Rate                        
                (Details)                                                        
54: R42         BASIS OF PRESENTATION, CONSOLIDATION AND SUMMARY    HTML     38K 
                OF SIGNIFICANT ACCOUNTING POLICIES - Interest                    
                Expense (Details)                                                
55: R43         BASIS OF PRESENTATION, CONSOLIDATION AND SUMMARY    HTML    160K 
                OF SIGNIFICANT ACCOUNTING POLICIES - Narrative                   
                (Details)                                                        
56: R44         BASIS OF PRESENTATION, CONSOLIDATION AND SUMMARY    HTML     47K 
                OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of                 
                Goodwill (Details)                                               
57: R45         BASIS OF PRESENTATION, CONSOLIDATION AND SUMMARY    HTML     68K 
                OF SIGNIFICANT ACCOUNTING POLICIES - Other                       
                Intangible Assets (Details)                                      
58: R46         BASIS OF PRESENTATION, CONSOLIDATION AND SUMMARY    HTML     46K 
                OF SIGNIFICANT ACCOUNTING POLICIES - Future                      
                Amortization Expense (Details)                                   
59: R47         BASIS OF PRESENTATION, CONSOLIDATION AND SUMMARY    HTML     44K 
                OF SIGNIFICANT ACCOUNTING POLICIES - Property and                
                Equipment (Details)                                              
60: R48         BASIS OF PRESENTATION, CONSOLIDATION AND SUMMARY    HTML     64K 
                OF SIGNIFICANT ACCOUNTING POLICIES - Property and                
                Equipment Disposed of and Impairments (Details)                  
61: R49         BASIS OF PRESENTATION, CONSOLIDATION AND SUMMARY    HTML     48K 
                OF SIGNIFICANT ACCOUNTING POLICIES Other accrued                 
                liabilities (Details)                                            
62: R50         Acquisition and Disposition (Details)               HTML     38K 
63: R51         REVENUE RECOGNITION Revenue Recognition Narrative   HTML     38K 
                (Details)                                                        
64: R52         REVENUE RECOGNITION Contract Assets, Liabilities    HTML     47K 
                and Receivables (Details)                                        
65: R53         REVENUE RECOGNITION Revenue recognition adoption    HTML     66K 
                impact (Details)                                                 
66: R54         REVENUE RECOGNITION Remaining Performance           HTML     55K 
                Obligations (Details)                                            
67: R55         VARIABLE INTEREST ENTITIES - Narrative (Details)    HTML    106K 
68: R56         VARIABLE INTEREST ENTITIES - Balance Sheets of      HTML     99K 
                VIEs (Details)                                                   
69: R57         VARIABLE INTEREST ENTITIES - Statements of          HTML     44K 
                Operations of VIEs (Details)                                     
70: R58         DEBT - Schedule of Debt (Details)                   HTML     67K 
71: R59         DEBT - Narrative (Details)                          HTML    107K 
72: R60         DEBT Schedules of convertible debt (Details)        HTML     59K 
73: R61         FAIR VALUE DISCLOSURES - Assets At Fair Value On A  HTML     50K 
                Recurring Basis (Details)                                        
74: R62         FAIR VALUE DISCLOSURES - Assets at Fair Value On A  HTML     75K 
                Non-recurring Basis (Details)                                    
75: R63         FAIR VALUE DISCLOSURES - Narrative (Details)        HTML     38K 
76: R64         FAIR VALUE DISCLOSURES - Fair Value of Debt         HTML     64K 
                (Details)                                                        
77: R65         DERIVATIVE FINANCIAL INSTRUMENTS Narrative          HTML     36K 
                (Details)                                                        
78: R66         DERIVATIVE FINANCIAL INSTRUMENTS Fair Value         HTML     51K 
                Derivative Instruments Table (Details)                           
79: R67         DERIVATIVE FINANCIAL INSTRUMENTS Derivative AOCI    HTML     38K 
                Table (Details)                                                  
80: R68         COMMITMENTS AND CONTINGENCIES - Purchase            HTML     66K 
                Commitment Narrative (Details)                                   
81: R69         COMMITMENTS AND CONTINGENCIES - Schedule of         HTML    109K 
                Purchase Commitment and Commitment Expenditures                  
                (Details)                                                        
82: R70         COMMITMENTS AND CONTINGENCIES - Operating Leases    HTML     77K 
                (Details)                                                        
83: R71         COMMITMENTS AND CONTINGENCIES - Separation          HTML     40K 
                Programs (Details)                                               
84: R72         COMMITMENTS AND CONTINGENCIES - Environmental       HTML     96K 
                Contingencies, Other Purchase Obligations and                    
                Other Matters (Details)                                          
85: R73         Taxes (Details)                                     HTML     42K 
86: R74         EMPLOYEE BENEFIT PLANS - Components of Net          HTML     46K 
                Periodic Pension Cost (Details)                                  
87: R75         EMPLOYEE BENEFIT PLANS - Pension Plans Narrative    HTML     43K 
                (Details)                                                        
88: R76         EMPLOYEE BENEFIT PLANS - Incentive Compensations    HTML     67K 
                Narrative (Details)                                              
89: R77         EMPLOYEE BENEFIT PLANS - Assumptions Used for       HTML     45K 
                Stock Options Granted (Details)                                  
90: R78         EARNINGS PER SHARE AND ACCUMULATED OTHER            HTML     41K 
                COMPREHENSIVE INCOME - Antidilutive Securities                   
                Excluded from EPS Calculation (Details)                          
91: R79         EARNINGS PER SHARE AND ACCUMULATED OTHER            HTML     75K 
                COMPREHENSIVE INCOME - Computation of Basic and                  
                Diluted EPS (Details)                                            
92: R80         EARNINGS PER SHARE AND ACCUMULATED OTHER            HTML     74K 
                COMPREHENSIVE INCOME - Accumulated Other                         
                Comprehensive Income (Details)                                   
93: R81         SEGMENT INFORMATION - Narrative (Details)           HTML     35K 
94: R82         SEGMENT INFORMATION - Revenue by Segment (Details)  HTML     68K 
95: R83         SEGMENT INFORMATION - Operating Performance and     HTML     86K 
                Total Assets by Segment (Details)                                
96: R84         SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL      HTML    133K 
                INFORMATION - Statement of Operations (Details)                  
97: R85         SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL      HTML     89K 
                INFORMATION - Statement of Comprehensive Income                  
                (Loss) (Details)                                                 
98: R86         SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL      HTML    231K 
                INFORMATION - Balance Sheets (Details)                           
99: R87         SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL      HTML    128K 
                INFORMATION - Statements of Cash Flows (Details)                 
101: XML         IDEA XML File -- Filing Summary                      XML    192K  
100: EXCEL       IDEA Workbook of Financial Reports                  XLSX    161K  
 7: EX-101.INS  XBRL Instance -- brs-20181231                        XML   7.72M 
 9: EX-101.CAL  XBRL Calculations -- brs-20181231_cal                XML    404K 
10: EX-101.DEF  XBRL Definitions -- brs-20181231_def                 XML   1.25M 
11: EX-101.LAB  XBRL Labels -- brs-20181231_lab                      XML   2.34M 
12: EX-101.PRE  XBRL Presentations -- brs-20181231_pre               XML   1.62M 
 8: EX-101.SCH  XBRL Schema -- brs-20181231                          XSD    274K 
102: ZIP         XBRL Zipped Folder -- 0000073887-19-000040-xbrl      Zip    497K

‘EX-101.PRE’ — XBRL Presentations — brs-20181231_pre

This Exhibit is an XBRL XML File.

<?xml version="1.0" encoding="windows-1252"?>

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<link:roleRef roleURI="http://www.bristowgroup.com/role/AcquisitionAndDispositionDetails" xlink:href="brs-20181231.xsd#AcquisitionAndDispositionDetails" xlink:type="simple"/>

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<link:roleRef roleURI="http://www.bristowgroup.com/role/BasisOfPresentationConsolidationAndSummaryOfSignificantAccountingPoliciesForeignCurrencyNarrativeDetails" xlink:href="brs-20181231.xsd#BasisOfPresentationConsolidationAndSummaryOfSignificantAccountingPoliciesForeignCurrencyNarrativeDetails" xlink:type="simple"/>

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<link:roleRef roleURI="http://www.bristowgroup.com/role/BasisOfPresentationConsolidationAndSummaryOfSignificantAccountingPoliciesImpactOfChangesInForeignCurrencyExchangeRateDetails" xlink:href="brs-20181231.xsd#BasisOfPresentationConsolidationAndSummaryOfSignificantAccountingPoliciesImpactOfChangesInForeignCurrencyExchangeRateDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.bristowgroup.com/role/BasisOfPresentationConsolidationAndSummaryOfSignificantAccountingPoliciesInterestExpenseDetails" xlink:href="brs-20181231.xsd#BasisOfPresentationConsolidationAndSummaryOfSignificantAccountingPoliciesInterestExpenseDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.bristowgroup.com/role/BasisOfPresentationConsolidationAndSummaryOfSignificantAccountingPoliciesLossOnImpairmentDetails" xlink:href="brs-20181231.xsd#BasisOfPresentationConsolidationAndSummaryOfSignificantAccountingPoliciesLossOnImpairmentDetails" xlink:type="simple"/>

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<link:roleRef roleURI="http://www.bristowgroup.com/role/BasisOfPresentationConsolidationAndSummaryOfSignificantAccountingPoliciesOtherIntangibleAssetsDetails" xlink:href="brs-20181231.xsd#BasisOfPresentationConsolidationAndSummaryOfSignificantAccountingPoliciesOtherIntangibleAssetsDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.bristowgroup.com/role/BasisOfPresentationConsolidationAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:href="brs-20181231.xsd#BasisOfPresentationConsolidationAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>

<link:roleRef roleURI="http://www.bristowgroup.com/role/BasisOfPresentationConsolidationAndSummaryOfSignificantAccountingPoliciesPropertyAndEquipmentDetails" xlink:href="brs-20181231.xsd#BasisOfPresentationConsolidationAndSummaryOfSignificantAccountingPoliciesPropertyAndEquipmentDetails" xlink:type="simple"/>

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<link:roleRef roleURI="http://www.bristowgroup.com/role/BasisOfPresentationConsolidationAndSummaryOfSignificantAccountingPoliciesScheduleOfGoodwillDetails" xlink:href="brs-20181231.xsd#BasisOfPresentationConsolidationAndSummaryOfSignificantAccountingPoliciesScheduleOfGoodwillDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.bristowgroup.com/role/BasisOfPresentationConsolidationAndSummaryOfSignificantAccountingPoliciesTables" xlink:href="brs-20181231.xsd#BasisOfPresentationConsolidationAndSummaryOfSignificantAccountingPoliciesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://www.bristowgroup.com/role/CommitmentsAndContingencies" xlink:href="brs-20181231.xsd#CommitmentsAndContingencies" xlink:type="simple"/>

<link:roleRef roleURI="http://www.bristowgroup.com/role/CommitmentsAndContingenciesEnvironmentalContingenciesOtherPurchaseObligationsAndOtherMattersDetails" xlink:href="brs-20181231.xsd#CommitmentsAndContingenciesEnvironmentalContingenciesOtherPurchaseObligationsAndOtherMattersDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.bristowgroup.com/role/CommitmentsAndContingenciesOperatingLeasesDetails" xlink:href="brs-20181231.xsd#CommitmentsAndContingenciesOperatingLeasesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.bristowgroup.com/role/CommitmentsAndContingenciesPurchaseCommitmentNarrativeDetails" xlink:href="brs-20181231.xsd#CommitmentsAndContingenciesPurchaseCommitmentNarrativeDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://www.bristowgroup.com/role/CommitmentsAndContingenciesScheduleOfPurchaseCommitmentAndCommitmentExpendituresDetails" xlink:href="brs-20181231.xsd#CommitmentsAndContingenciesScheduleOfPurchaseCommitmentAndCommitmentExpendituresDetails" xlink:type="simple"/>

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<link:roleRef roleURI="http://www.bristowgroup.com/role/EmployeeBenefitPlansIncentiveCompensationsNarrativeDetails" xlink:href="brs-20181231.xsd#EmployeeBenefitPlansIncentiveCompensationsNarrativeDetails" xlink:type="simple"/>

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Filing Submission 0000073887-19-000040 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Bristow Group Inc – ‘10-Q’ for 12/31/18 – ‘EX-101.PRE’

On: Wednesday, 6/19/19, at 7:24am ET · For: 12/31/18 · Accession #: 73887-19-40 · File #: 1-31617

Previous ‘10-Q’: ‘10-Q/A’ on 6/19/19 for 9/30/18 · Next: ‘10-Q’ on 12/27/19 for 6/30/19 · Latest: ‘10-Q’ on 12/27/19 for 9/30/19

Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34Filing Table of Contents

‘EX-101.PRE’ — XBRL Presentations — brs-20181231_pre

This Exhibit is an XBRL XML File.

Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents