another way to think.
why not read the swire pacific interim results that were also released to the HKEC at about the same time.
If you read the interim results on the HKEC (not the blurb on the company website) you can see quite clearly that this loss includes a charge for the 60 mil USD fine.
Interestingly in Swire Pacific - The aviation division made a profit of 10 Million. Think carefully about the increased costs in the CX report e.g. increased maintenance costs etc.
think about the fact that the maritime division (they also use fuel/oil don't they?) reported good business conditions
also note that by making a loss the accountants have taken the tax bill from a substantial bill to a refund of 10 million.
Think about the depreciation of retiring some classics - reduces the asset size, and also about cash paid up front for assets e.g new 777's, 330's, 744 freighters. also reduces cash available and reduces profit/ increases the loss.
Looks like convenient and legal accounting to me.