As the group CFO of Air Canada, you will always be challenged and asked by investors regarding the company's financial risk management.

Regarding the current Q2 financial report and Air Canada starts to invest new air-crafts, please write a professional memo to investors to address the risks concerns and how Air Canada manage the risks.

1. How Air Canada manage its risks from financial perspectives;

2. What are possible methods Air Canada use to measure the investment projects;

3. What are else as CFO really concerns about the company's operation and profits?

4. Others.