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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 4/29/19 Avianca Holdings S.A. 20-F 12/31/18 218:23M Donnelley … Solutions/FA |
Document/Exhibit Description Pages Size 1: 20-F Annual Report by a Foreign Non-Canadian Issuer HTML 2.99M 2: EX-1.1 Underwriting Agreement HTML 177K 3: EX-2.2.1 Plan of Acquisition, Reorganization, Arrangement, HTML 157K Liquidation or Succession 4: EX-4.10.8 Instrument Defining the Rights of Security Holders HTML 151K 5: EX-4.10.9 Instrument Defining the Rights of Security Holders HTML 298K 6: EX-4.24.14 Instrument Defining the Rights of Security Holders HTML 80K 7: EX-4.24.15 Instrument Defining the Rights of Security Holders HTML 77K 8: EX-8 Opinion of Counsel re: Tax Matters HTML 64K 11: EX-13.1 Annual or Quarterly Report to Security Holders HTML 62K 12: EX-13.2 Annual or Quarterly Report to Security Holders HTML 61K 9: EX-12.1 Statement re: Computation of Ratios HTML 68K 10: EX-12.2 Statement re: Computation of Ratios HTML 68K 13: EX-15.1 Letter re: Unaudited Interim Financial Info HTML 61K 20: R1 Document and Entity Information HTML 95K 21: R2 Consolidated Statement of Financial Position HTML 190K 22: R3 Consolidated Statement of Comprehensive Income HTML 186K 23: R4 Consolidated Statement of Changes in Equity HTML 93K 24: R5 Consolidated Statement of Cash Flows HTML 197K 25: R6 Reporting entity HTML 120K 26: R7 Basis of preparation of the consolidated financial HTML 122K statements 27: R8 Significant accounting policies HTML 269K 28: R9 New and amended standards and interpretations HTML 154K 29: R10 Segment information HTML 148K 30: R11 Financial risk management HTML 218K 31: R12 Cash and cash equivalents and restricted cash HTML 72K 32: R13 Trade and other receivables HTML 90K 33: R14 Balances and transactions with related parties HTML 110K 34: R15 Expendable spare parts and supplies, net of HTML 76K provision for obsolescence 35: R16 Prepayments HTML 70K 36: R17 Deposits and other assets HTML 87K 37: R18 Property and equipment, net HTML 164K 38: R19 Intangible assets and good will, net HTML 163K 39: R20 Assets held for sale HTML 68K 40: R21 Long-term debt HTML 185K 41: R22 Accounts payable HTML 75K 42: R23 Accrued expenses HTML 71K 43: R24 Provisions for return conditions HTML 77K 44: R25 Employee benefits HTML 216K 45: R26 Air traffic liability and frequent flyer deferred HTML 71K revenue 46: R27 Other liabilities HTML 75K 47: R28 Equity HTML 121K 48: R29 Non-Controlling interests HTML 102K 49: R30 Earnings per Share HTML 70K 50: R31 Operating revenue HTML 120K 51: R32 Derivatives recognized as hedging instruments HTML 85K 52: R33 Derivative financial instruments HTML 71K 53: R34 Offsetting of Financial Instruments HTML 64K 54: R35 Fair value measurements HTML 116K 55: R36 Income tax expense HTML 183K 56: R37 Provisions for legal claims HTML 84K 57: R38 Future aircraft leases payments HTML 87K 58: R39 Acquisition of aircraft HTML 84K 59: R40 Dividends HTML 86K 60: R41 Debt covenants HTML 90K 61: R42 Relevant Information HTML 81K 62: R43 Subsequent Events HTML 83K 63: R44 Significant accounting policies (Policies) HTML 273K 64: R45 Reporting entity (Tables) HTML 111K 65: R46 Significant accounting policies (Tables) HTML 67K 66: R47 New and amended standards and interpretations HTML 91K (Tables) 67: R48 Segment information (Tables) HTML 144K 68: R49 Financial risk management (Tables) HTML 192K 69: R50 Cash and cash equivalents and restricted cash HTML 71K (Tables) 70: R51 Trade and other receivables (Tables) HTML 89K 71: R52 Balances and transactions with related parties HTML 110K (Tables) 72: R53 Expendable spare parts and supplies, net of HTML 75K provision for obsolescence (Tables) 73: R54 Prepayments (Tables) HTML 69K 74: R55 Deposits and other assets (Tables) HTML 86K 75: R56 Property and equipment, net (Tables) HTML 141K 76: R57 Intangible assets and good will, net (Tables) HTML 158K 77: R58 Assets held for sale (Tables) HTML 67K 78: R59 Long-term debt (Tables) HTML 171K 79: R60 Accounts payable (Tables) HTML 74K 80: R61 Accrued expenses (Tables) HTML 70K 81: R62 Provisions for return conditions (Tables) HTML 77K 82: R63 Employee benefits (Tables) HTML 183K 83: R64 Air traffic liability and frequent flyer deferred HTML 70K revenue (Tables) 84: R65 Other liabilities (Tables) HTML 74K 85: R66 Equity (Tables) HTML 116K 86: R67 Non-Controlling interests (Tables) HTML 101K 87: R68 Earnings per Share (Tables) HTML 69K 88: R69 Operating revenue (Tables) HTML 121K 89: R70 Derivatives recognized as hedging instruments HTML 79K (Tables) 90: R71 Derivative financial instruments (Tables) HTML 69K 91: R72 Fair value measurements (Tables) HTML 110K 92: R73 Income tax expense (Tables) HTML 162K 93: R74 Provisions for legal claims (Tables) HTML 70K 94: R75 Future aircraft leases payments (Tables) HTML 90K 95: R76 Acquisition of aircraft (Tables) HTML 78K 96: R77 Dividends (Tables) HTML 88K 97: R78 Subsequent Events (Tables) HTML 72K 98: R79 Reporting Entity - Schedule of Significant HTML 102K Subsidiaries (Detail) 99: R80 Reporting Entity - Additional Information (Detail) HTML 67K 100: R81 Reporting Entity - Summary of the Movements in the HTML 79K Financial Statements Due to the Sale and Corresponding Loss (Detail) 101: R82 Reporting Entity - Schedule of Total Fleet HTML 129K Consisting (Detail) 102: R83 Basis of Presentation of the Consolidated HTML 106K Financial Statements - Additional Information (Detail) 103: R84 Significant Accounting Policies - Additional HTML 78K Information (Detail) 104: R85 Significant Accounting Policies - Schedule of HTML 88K Estimated Useful Lives (Detail) 105: R86 New and Amended Standards and Interpretations - HTML 105K Additional Information (Detail) 106: R87 New and Amended Standards and Interpretations - HTML 86K Schedule of Effects of the Adoption of IFRS 15 Standard in Consolidated Financial Statements Position (Detail) 107: R88 New and Amended Standards and Interpretations - HTML 67K Schedule of Effects of the Adoption of IFRS 15 Standard in Consolidated Financial Statements Position (Parenthetical) (Detail) 108: R89 New and Amended Standards and Interpretations - HTML 103K Schedule of Effects of the Adoption of IFRS 15 Standard in Consolidated Financial Statements of Comprehensive Income (Detail) 109: R90 Segment Information - Additional Information HTML 63K (Detail) 110: R91 Segment Information - Schedule of Operational HTML 143K Information by Reportable Segment (Detail) 111: R92 Segment Information - Schedule of Revenues by HTML 76K Geographic Area (Detail) 112: R93 Financial Risk Management - Additional Information HTML 91K (Detail) 113: R94 Financial Risk Management - Summary of Contractual HTML 121K Maturities of Non-derivative Financial Liabilities (Detail) 114: R95 Financial Risk Management - Summary of HTML 120K Quantitative Data About Exposure to Currency Risk (Detail) 115: R96 Financial Risk Management - Summary of HTML 72K Quantitative Data About Exposure to Currency Risk (Parenthetical) (Detail) 116: R97 Financial Risk Management - Summary of Interest HTML 82K Rate Profile of the Company's Interest-bearing Financial Instruments (Detail) 117: R98 Financial Risk Management - Summary of the HTML 76K Debt-to-capital Ratio of the Company (Detail) 118: R99 Financial Risk Management - Schedule of Fair HTML 93K Values of Financial Assets and Liabilities (Detail) 119: R100 Cash and Cash Equivalents and Restricted Cash - HTML 74K Summary of Cash and Cash Equivalents and Restricted Cash (Detail) 120: R101 Cash and Cash Equivalents and Restricted Cash - HTML 75K Summary of Cash and Cash Equivalents and Restricted Cash (Parenthetical) (Detail) 121: R102 Trade and Other Receivables - Schedule of Trade HTML 81K and Other Receivables (Detail) 122: R103 Trade and Other Receivables - Summary of Changes HTML 72K in Allowance for Doubtful Accounts (Detail) 123: R104 Trade and Other Receivables - Summary of Aging of HTML 80K Accounts Receivables (Detail) 124: R105 Balances and Transactions With Related Parties - HTML 103K Schedule of Summary of Related Party Transactions (Detail) 125: R106 Balances and Transactions With Related Parties - HTML 71K Additional Information (Detail) 126: R107 Balances and Transactions With Related Parties - HTML 84K Disclosure of Transaction of Related Party, Nature of Services (Detail) 127: R108 Balances and Transactions With Related Parties - HTML 78K Summary of Key Management Personnel Short-Term Compensation (Detail) 128: R109 Expendable Spare Parts and Supplies, Net of HTML 69K Provision for Obsolescence - Summary of Expendable Spare Parts and Supplies (Detail) 129: R110 Expendable Spare Parts and Supplies, Net of HTML 64K Provision for Obsolescence - Additional Information (Detail) 130: R111 Expendable Spare Parts and Supplies, Net of HTML 68K Provision for Obsolescence - Summary of Rollforward of Inventory Allowance (Detail) 131: R112 Prepayments - Schedule of Prepaid Balances HTML 73K (Detail) 132: R113 Deposits and Other Assets - Summary of Deposits HTML 95K and Other Assets (Detail) 133: R114 Deposits and Other Assets - Summary of Deposits HTML 63K and Other Assets (Parenthetical) (Detail) 134: R115 Property and Equipment, Net - Additional HTML 158K Information (Detail) 135: R116 Property and Equipment, Net - Schedule of Carrying HTML 75K Amounts (Detail) 136: R117 Property and Equipment, Net - Schedule of Flight HTML 138K Equipment, Property and Other Equipment (Detail) 137: R118 Intangible Assets - Schedule of Intangible Assets HTML 81K (Detail) 138: R119 Intangible Assets - Rollforward of Intangibles HTML 112K Assets (Detail) 139: R120 Intangible Assets - Rollforward of Intangibles HTML 74K Assets (Parenthetical) (Detail) 140: R121 Intangible Assets - Summary of Carrying Amount of HTML 82K Goodwill and Intangibles Allocated to Each of CGUs (Detail) 141: R122 Intangible Assets - Summary of CGUs Key HTML 111K Assumptions Used in Value in Use Calculation (Detail) 142: R123 Assets Held for Sale - Summary of Assets Held for HTML 66K Sale (Detail) 143: R124 Assets Held for Sale - Summary of Assets Held for HTML 65K Sale (Parenthetical) (Detail) 144: R125 Long-Term Debt - Schedule of Loans and Borrowings, HTML 75K Measured at Amortized Cost (Detail) 145: R126 Long-Term Debt - Schedule of outstanding HTML 84K obligations (Detail) 146: R127 Long-Term Debt - Summary of Detail of the Debt HTML 70K Balance (Detail) 147: R128 Long-Term debt - Additional Information (Detail) HTML 101K 148: R129 Long-Term debt - Schedule of Senior Notes HTML 71K Outstanding and the Corresponding Balance (Detail) 149: R130 Long-Term Debt - Schedule of Bonds Issued (Detail) HTML 77K 150: R131 Long-Term debt - Schedule of Future Payments on HTML 77K Long-Term Debt (Detail) 151: R132 Long-Term Debt - Schedule of Future Payments on HTML 73K Bonds (Detail) 152: R133 Long-term debt - Schedule of Changes in HTML 97K Liabilities Derived from Financing Activities (Detail) 153: R134 Long-term debt - Schedule of Changes in HTML 67K Liabilities Derived from Financing Activities (Parenthetical) (Detail) 154: R135 Accounts Payable - Schedule of Accounts Payable HTML 78K (Detail) 155: R136 Accrued Expenses - Schedule of Accrued Expenses HTML 69K (Detail) 156: R137 Provisions for Return Conditions - Schedule of HTML 79K Changes in Provisions for Return Conditions (Detail) 157: R138 Provisions for Return Conditions - Schedule of HTML 65K Changes in Provisions for Return Conditions (Parenthetical) (Detail) 158: R139 Employee Benefits - Schedule of Employee Benefits HTML 76K (Detail) 159: R140 Employee Benefits - Schedule of Fixed Number of HTML 68K Beneficiaries (Detail) 160: R141 Employee Benefits - Schedule of Components of Net HTML 75K Benefit Expense (Detail) 161: R142 Employee Benefits - Summary of Changes In Present HTML 111K Value of Defined Benefit Obligation (Detail) 162: R143 Employee Benefits - Schedule of Fair Value of Plan HTML 84K Assets (Detail) 163: R144 Employee Benefits - Additional Information HTML 165K (Detail) 164: R145 Employee Benefits - Schedule of Other HTML 77K Comprehensive Income (Detail) 165: R146 Employee Benefits - Schedule of Determining HTML 83K Pension and Post-employment Medical Benefit (Detail) 166: R147 Employee Benefits - Schedule of Categories of Plan HTML 75K Assets as a Percentage of Fair Value (Detail) 167: R148 Employee Benefits - Summary of Expected Payments HTML 78K or Contributions to Defined Benefit Plan (Detail) 168: R149 Employee Benefits - Schedule of Change in the HTML 74K Respective Assumptions (Detail) 169: R150 Employee Benefits - Schedule of Award (Detail) HTML 93K 170: R151 Air Traffic Liability and Frequent Flyer Deferred HTML 72K Revenue - Schedule of Air Traffic Liability (Detail) 171: R152 Other Liabilities - Schedule of Other Liabilities HTML 74K (Detail) 172: R153 Other Liabilities - Schedule of Other Liabilities HTML 63K (Parenthetical) (Detail) 173: R154 Equity - Additional Information (Detail) HTML 93K 174: R155 Equity - Schedule of Authorized, Issued and Paid HTML 71K Shares (Detail) 175: R156 Equity - Schedule of Movement of the Other HTML 97K Comprehensive Income (Detail) 176: R157 Equity - Schedule of Reclassification, Without HTML 78K Considering Items Remaining in OCI (Detail) 177: R158 Non-Controlling Interests - Schedule of HTML 118K Non-controlling Interest (Detail) 178: R159 Earnings Per Share - Schedule of Calculation of HTML 77K Basic (Loss) Earnings Per Share (Detail) 179: R160 Operating Revenue - Additional Information HTML 73K (Detail) 180: R161 Operating Revenue - Summary of Information by Type HTML 115K of Service Rendered (Detail) 181: R162 Operating Revenue - Summary of Other Operating HTML 78K Revenues (Detail) 182: R163 Operating Revenue - Summary Of Significant Changes HTML 69K In Contract Assets And Contract Liabilities (Detail) 183: R164 Derivatives Recognized as Hedging Instruments - HTML 70K Summary of Financial Instruments Recognized as Hedging Instruments at Fair Value Though Other Comprehensive Income (Detail) 184: R165 Derivatives Recognized as Hedging Instruments - HTML 69K Additional Information (Detail) 185: R166 Derivatives Recognized as Hedging Instruments - HTML 77K Summary of Periods in which Cash Flows Associated with Cash Flow Hedges are Expected to Occur and Fair Values of Related Hedging Instruments (Detail) 186: R167 Derivative Financial Instruments - Summary of HTML 68K Derivative Financial Instruments at Fair Value through Profit or Loss (Detail) 187: R168 Fair Value Measurements - Quantitative Disclosures HTML 95K of Fair Value Measurement Hierarchy for Assets (Detail) 188: R169 Fair Value Measurements - Quantitative Disclosures HTML 83K of Fair Value Measurement Hierarchy for Liabilities (Detail) 189: R170 Fair Value Measurements - Summary of Breakdown of HTML 72K Total Gains (Losses) Recognised in Respect of Level 3 Fair Values (Detail) 190: R171 Fair Value Measurements - Summary of Valuation HTML 75K Technique Used in Measuring the Fair Value (Detail) 191: R172 Income Tax Expense - Summary of assets and HTML 76K liabilities for taxes (Detail) 192: R173 Income Tax Expense - Schedule of components of HTML 81K income tax expense (Detail) 193: R174 Income Tax Expense - Additional Information HTML 152K (Detail) 194: R175 Income Tax Expense - Schedule of reconciliation HTML 131K between tax expense and the product (Detail) 195: R176 Income Tax Expense - Additional Information HTML 63K (Parenthetical) (Detail) 196: R177 Income Tax Expense - Summary of Analysis of the HTML 100K Company's Deferred Tax Assets and Liabilities - Consolidated Statement of Financial Position (Detail) 197: R178 Income Tax Expense - Summary of Analysis of HTML 76K Deferred Tax Assets and Liabilities (Detail) 198: R179 Income Tax Expense - Reconciliation of Deferred HTML 74K Tax Assets Net (Detail) 199: R180 Provisions for legal claims - Schedule of HTML 74K provisions for litigation (Detail) 200: R181 Provisions for legal claims - Additional HTML 77K Information (Detail) 201: R182 Future Aircraft Leases Payments - Additional HTML 73K Information (Detail) 202: R183 Future Aircraft Leases Payments - Schedule of HTML 71K Aircraft Under Operating Leases (Detail) 203: R184 Future Aircraft Leases Payments - Schedule of HTML 77K Seven Spare Engines Under Operating Leases (Detail) 204: R185 Future Aircraft Leases Payments - Schedule of HTML 78K Future Minimum Income from Lease Agreements (Detail) 205: R186 Future Aircraft Leases Payments - Expenses of HTML 64K Amount Recognized Payments (Detail) 206: R187 Acquisition of aircraft - Schedule of future HTML 73K commitments related to aircraft acquisition (Detail) 207: R188 Acquisition of aircraft - Additional Information HTML 63K (Detail) 208: R189 Acquisition of aircraft - Schedule of advanced HTML 88K payments and airctraft acquisition (Detail) 209: R190 Dividends - Summary of Payment of Dividends HTML 68K (Detail) 210: R191 Dividends - Additional Information (Detail) HTML 77K 211: R192 Dividends - Summary of Dividends Paid to Minority HTML 82K Shareholding (Detail) 212: R193 Debt Covenants - Additional Information (Detail) HTML 90K 213: R194 Relevant Information - Additional Information HTML 64K (Detail) 214: R195 Subsequent Events - Summary of Family Delivery HTML 82K Schedule (Detail) 215: R196 Subsequent Events - Additional Information HTML 83K (Detail) 217: XML IDEA XML File -- Filing Summary XML 431K 216: EXCEL IDEA Workbook of Financial Reports XLSX 278K 14: EX-101.INS XBRL Instance -- avh-20181231 XML 7.27M 16: EX-101.CAL XBRL Calculations -- avh-20181231_cal XML 560K 17: EX-101.DEF XBRL Definitions -- avh-20181231_def XML 1.89M 18: EX-101.LAB XBRL Labels -- avh-20181231_lab XML 3.59M 19: EX-101.PRE XBRL Presentations -- avh-20181231_pre XML 2.70M 15: EX-101.SCH XBRL Schema -- avh-20181231 XSD 760K 218: ZIP XBRL Zipped Folder -- 0001193125-19-123060-xbrl Zip 565K
EX-15.1 |
Exhibit 15.1
United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 |
AS-4332-19 April 26th, 2019 |
Dear Sirs/Madams:
We were previously the independent registered public accounting firm for Avianca Holdings S.A (the “Company”) and reported on the consolidated financial statements of the Company for the year ended December 31, 2017. We have read the Company’s statements under Item 16F of the Annual Report on Form 20-F dated April 26, 2019, and we agree with the statements made therein concerning the change in accountants. However, we are not in a position to agree or disagree with the Company’s statement that newly engaged accountants were not consulted regarding any of the matters or events set forth in Item 16F.
Sincerely,
/s/ Ernst & Young Audit S.A.S.
Bogotá, Colombia
April 26th, 2019
This ‘20-F’ Filing | Date | Other Filings | ||
---|---|---|---|---|
Filed as of: | 4/29/19 | |||
Filed on: | 4/26/19 | 6-K | ||
For Period end: | 12/31/18 | 6-K | ||
12/31/17 | 20-F, NT 20-F | |||
List all Filings |
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 5/03/21 Avianca Holdings S.A. 20-F 12/31/20 205:23M Donnelley … Solutions/FA 11/30/20 Avianca Holdings S.A. 20-F/A 12/31/19 5:2.1M Donnelley … Solutions/FA 2/26/20 SEC UPLOAD¶ 3/25/20 2:39K Avianca Holdings S.A. 1/17/20 SEC UPLOAD¶ 3/25/20 2:55K Avianca Holdings S.A. 12/06/19 SEC UPLOAD¶ 3/25/20 2:43K Avianca Holdings S.A. |