Financial Re-organisation


•	Eimskip proposes to create a new, financially strong shipping and logistics
business and exit the cold storage business 
•	These proposals are subject to the consent of the financial creditors of
Eimskip.  In order to reach agreement with the financial creditors Eimskip is
filing for composition 
•	Day to day operations of the shipping and logistics business including the
payment to trade suppliers will be unaffected 
•	The new business will be owned by the financial creditors of Eimskip which
includes The Yucaipa Companies (“Yucaipa”), a US private equity investor as a
minority shareholder 
•	Eimskip sells 49% of Versacold Atlas and gives an option for the remaining
51% to Yucaipa. 
•	Eimskip sells three reefer vessels in Norway

Eimskip files a composition proposal that anticipates that the financial
creditors of Eimskip will own the new shipping and logistics business. 

Since October 2008 Eimskip has been working with foreign and domestic advisors
to develop a financial re-organisation proposal.  The company has an
unsustainable debt burden resulting from failed acquisitions, significant
guarantee claims and the downturn in trading resulting from the economic crisis
in Iceland and around the world.   The objective of the board of directors
remains to maximise the returns to creditors and in so-doing to ensure the
continuation of the Icelandic and North Atlantic operations and safeguard
around 1,500 jobs. 

An initial step in the re-organisation is to safeguard the Icelandic business
by transferring certain operations to Eimskip Island ehf, a wholly owned
subsidiary of Eimskip.  These actions are expected to ensure that daily
operations in Iceland, including the payment of trade suppliers will not be
disrupted.  The other subsidiaries of Eimskip will be unaffected. 

New Eimskip will be entirely owned by the financial creditors of Eimskip:
•	Landsbanki (old and new) as a secured lender and the majority holder of the
unsecured claims will own 45% of the new company 
•	Yucaipa will as secured lender surrender existing secured debt, and invest
€15m of new capital into New Eimskip, in order to acquire 32% of the new
company 
•	The remaining 23% of New Eimskip will be owned by the other unsecured
financial creditors, representing more than 50 different creditors 
•	The existing shareholders of Eimskip will not participate in New Eimskip
going forward 

The secured creditors of Eimskip, Yucaipa, Old Landsbanki and Islandsbanki
support these proposals.  Landsbanki and Islandsbanki will continue to finance
real properties within the new company going forward. 

Eimskip is filing for composition in order to allow its unsecured financial
creditors the opportunity to review these proposals.  Unsecured financial
creditors will be requested to vote on the proposals at the conclusion of the
composition process. 
Eimskip estimates that returns to unsecured financial creditors will be
approximately 12% of the total outstanding claims. 

Eimskip exits the cold storage business and reduces fleet capacity.

Eimskip has reached an agreement to sell 49% of Versacold Atlas and grant a
call option over the remaining 51% to Yucaipa.  Yucaipa is a large investment
fund with investments focused on the retail, logistics and transportation of
food.  Yucaipa owns the largest cold storage company in the US, Americold. 

The Versacold Atlas sale process, which was commenced in September 2008 and
managed by two leading global investment banks, concluded with lower bids than
initially hoped.  The final offers received were unacceptable and provided no
equity value to Eimskip.  Yucaipa, a bidder in the original process, indicated
a willingness to participate in the re-organisation of Eimskip in order to
facilitate the sale of Versacold Atlas and to take a minority stake in the new
shipping and logistics business. 

Yucaipa has acquired the ABN Amro secured loan to Eimskip, totaling
approximately €120m as a precursor to the acquisition of Versacold Atlas. 

Yucaipa has exchanged a proportion of the ABN Amro loan for 49% of Versacold
Atlas and has an option to purchase the remaining 51%. 

Finally, Eimskip has sold three reefer vessels in Norway to Atlantica Shipping
and reduced indebtedness by €30m. 

Eimskip will book a loss of €176m relating to these transactions.

Next Steps
The filing for composition will be an important milestone in the financial
re-organisation of Eimskip.  The board of directors will subsequently apply for
de-listing of  Eimskip's shares from the OMX Nasdaq Nordic Exchange Iceland. 
If the proposal for composition is accepted, the total group obligations in
interest bearing debts will reduce from around €1,600m to around €100m in the
new business going forward. New Eimskip will have a strong balance sheet after
the composition that will allow it and its group companies to grow and prosper. 

Gylfi Sigfusson, CEO and President of Eimskip commented: “I believe that this
is a vital step in the process to resurrect Eimskip and that the proposal
offers the best outcome available to all the creditors of the group.  I hope
that our creditors see it that way and vote for these proposals that will see a
financially strong Eimskip emerge with the financial strength needed to
withstand these difficult economic times and provide a platform and increasing
value in the future. 

I am pleased to announce the involvement of Yucaipa with Eimskip, as I believe
that the support of a foreign investor into Iceland is a very significant step
for our whole economy and demonstrates that there are investors willing to
support Iceland going forward.  We see Yucaipa as much more than a financial
investor as they will also bring operating expertise and strategic options to
our re-constructed business.  We look forward to exploring the options for
Eimskip and other Yucaipa portfolio companies to realise the obvious
opportunities for Eimskip to service the cold storage business. 

Our main goal, however, will be to continue to provide services in Iceland, the
North Atlantic, the Faroe Islands and Norway.  We have worked hard to reduce
capacity in the past six months and re-size our business to the reduced demand
seen across our entire industry. Our employees have also shown great
unselfishness and support in these difficult times. 

I would like to emphasize that the composition process is not expected to
affect the day to day operations of Eimskip in Iceland or around the world, and
would encourage anyone who believes they may be affected to contact us and
discuss any concerns.  We all hope to ensure that any operational disruption is
minimised. 
Our financial creditors have provided vital support to Eimskip in recent
months. I would like to thank them for their support and hope that they agree
with the board of directors and the executive management team that this
proposal offers the best available outcome to all creditors.  The restructuring
of Eimskip is important for the restructuring of the Icelandic economy being
one of the largest employer in Iceland and vital for the countries imports and
exports."