If we return to the second time frame in figure 31.4 we might state that the front-loading of costs, a favourable economic climate and gains on disposal of assets resulted in the “promised” profit in 1998 in the individual accounts as well as in the consolidated accounts. The gain in the number of planes (mainly Boeings) acquired under a sale and leaseback agreement also fovourably influenced the result of 1999, as part of the gain was carried forward. In 1999 the group results were negative again (see figure 31.2) ; the individual accounts, however, showed a good profit figure of 4 billion