Avianca Holdings S.A. – ‘20-F’ for 12/31/18 – ‘EX-101.CAL’

On:  Friday, 4/26/19, at 9:32pm ET   ·   As of:  4/29/19   ·   For:  12/31/18   ·   Accession #:  1193125-19-123060   ·   File #:  1-36142

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Annual Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

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-101.CAL’   —   XBRL Calculations — avh-20181231_cal

This Exhibit is an XBRL XML File.