"Break Even Load" is incredibly difficult to define, and needs careful use. I very much doubt that the EK Accountants or even the really senior guys would be able to give a meaningful definitive single number. Does the 82% bandied about here mean Passengers, or Total Load Carried defined in tonnes?
Here's just a few of the issues. Do you mean Break Even as in an individual flight covers its Variable Costs (Fuel, Catering, Nav and Overflight Charges, Handling and Parking Charges, Crew Hotac, and Crew Salaries which have been allocated to the flight etc etc) ? Or do you mean an individual flight covers all those Variable Costs and makes a defined required Contribution to Fixed Costs? Or that a flight covers all its Variable Costs and all its Fixed Costs? Over what period of time? And are you talking about revenue from all sources - Pax, Freight, Mail etc - or just Pax Rev? Just to complicate it even further, if you have two types on a route group, how do you allocate that routes' Fixed Costs to those two types - perhaps by ASK's or some other parameter? How do you allocate the company overheads and fixed costs to an individual flight, or route group (eg EU/North America/SE Asia/UK etc) ? Or do you simply at the end of the Financial Year add up all the company expenses - everything - and somehow decide on an 'average' break even Load Factor across the entire network? This latter approach would be less than useless in assessing the economic viability of a single route or type.
PhD's have been written on this topic, and I'm sure there are Accounting Conventions and practices with very clear definitions, but in talking about Break Even loads, you need to be very specific about what you actually mean.
Just a few things to be aware of - I'm not trying to teach anyone's Granny to suck eggs here.