- Latest edition March 5th: DAE to acquire Macquarie AirFinance
- Latest edition February 19th: Lessors report record 2025 performance
- Latest edition February 5th: Deliveries to reach $120 billion in 2026
- Latest edition January 22nd: Two deals open 2026 ABS market
- Latest edition January 8th: Outlook
- Latest edition December 11th: Year in Review
Leasing Business Genesis and Flexpoint Ford agree leasing partnershipA new leasing partnership between private equity firm Flexpoint Ford and lessor Genesis is to target mid- to end-of-life passenger jets aiming to execute on the PE firm’s investment thesis around older aircraft. The agreement is the latest example of an investment firm deploying capital in aviation assets with the help of an experienced aviation leasing platform and its the latest to see much opportunity currently in the older end of the market. Financial Reporting What incoming changes in IFRS 18 means for aviation finance and financial services
Leasing Business Avolon diversifies funding with its first Samurai loanThe lessor recently closed a dual tranche five-year facility comprised of US dollar and Japanese yen, which represents the lessor’s first non-US dollar borrowing. The transaction from Avolon is one of the largest and longest tenor debut Samurai issuances from a European issuer. Samurai loans are becoming increasingly popular with borrowers seeking to tap into regional Japanese markets, in particular in the oil and gas, and energy sectors. |
In this issue In this issueThe consolidation of the leasing industry has been highlighted as one of the major themes for 2026 and in this issue we look at the first major confirmed move in this regards - DAE's successful bid for Macquarie AirFinance. This will result in the creation of a third lessor with an aircraft portfolio exceeding 1,000 aircraft with further tie-ups likely considering the strong interest expressed in the Macquarie AirFinance business. We also look at investment firm Flexpoint Ford's partnership with lessor Genesis as it targets the opportunities in the mid-life and end-of-life segment of the aircraft leasing market. We also feature a rare aviation sector Samurai loan, a round-up of major banking deals amongst lessors and the implications of new reporting standards for lessors and investors. Leasing Business DAE set to become a 1,000+ aircraft lessor
Banking BOC Aviation renews $3.5 billion credit facilityA number of lessors have been active in updating their banking deals and partnerships in the early months of 2026 with BOC Aviation leading the way with the recent renewal of its $3.5 billion revolving credit facility. SMBC Aviation Capital, Avolon and Aircastle are among the other movers in the bank market. |
EY Ireland’s aviation finance head Niamh Tobin says IFRS 18 represents the most significant change to the structure and presentation of financial statements in over two decades. With the new standards becoming effective from January 2027 she analyses the changes and how they will affect financial reporting for aviation finance entities and the wider financial services sector. She says early engagement, system readiness, impact assessment and coordination across finance, actuarial, treasury and investor relations teams will be vital to ensure a smooth transition.
Dubai Aerospace Enterprise's agreement to buy Macquarie AirFinance in an all-cash deal will see the enlarged group become the third lessor to hit a portfolio size over 1,000 airplanes after DAE saw off a number of rival bids for the business. In 2025 the lessor acquired Nordic Aviation Capital, adding over 250 aircraft to its portfolio, while the latest agreement, announced on 26th February, will see it add a further 352 aircraft, including those in Macquarie AirFinance's order book.