Attached files
| file | filename |
|---|---|
| EX-31.2 - CERTIFICATION PURSUANT TO SECTION 302 - CHC Helicopter S.A. | d375764dex312.htm |
| EX-12.1 - COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES - CHC Helicopter S.A. | d375764dex121.htm |
| EX-32.1 - CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350 - CHC Helicopter S.A. | d375764dex321.htm |
| EX-31.1 - CERTIFICATION PURSUANT TO SECTION 302 - CHC Helicopter S.A. | d375764dex311.htm |
| EX-32.2 - CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350 - CHC Helicopter S.A. | d375764dex322.htm |
| EX-21.1 - SCHEDULE OF SUBSIDIARIES - CHC Helicopter S.A. | d375764dex211.htm |
| EX-10.36 - EMPLOYMENT AGREEMENT - CHC Helicopter S.A. | d375764dex1036.htm |
| 10-K - FORM 10-K - CHC Helicopter S.A. | d375764d10k.htm |
Exhibit 18.1
July 10, 2012
The Board of Directors
6922767 Holding S.à.r. l. (‘the Company’)
13-15 Avenue de la Liberté
L-1931 Luxembourg
Dear Sirs:
Note 2 of the notes to the Consolidated Financial Statements of 6922767 Holding S.à.r.l. included in the Annual Report on Form 10-K for CHC Helicopter S.A. for the year ended April 30, 2012 describes a change in the date of the Company’s annual goodwill and indefinite lived intangible asset impairment tests from the last day of the fourth quarter to the first day of the fourth quarter. There are no authoritative criteria for determining which date is preferable based on the particular circumstances; however, we conclude that the change in the impairment testing date is to an acceptable alternative which, based on your business judgment to make this change this change and for the stated reasons, is preferable in your circumstances.
Very truly yours,
/s/ Ernst & Young LLP
Chartered Accountants
Vancouver, Canada