The document outlines a business turnaround plan for Malaysia Airlines (MAS) to reverse substantial financial losses. MAS reported a loss of over 1.3 billion RM in 2005 and would likely run out of cash by April 2006 without changes. The plan developed in early December 2005 involves four key areas - flying to win customers, mastering operational excellence, financing and aligning the business, and unleashing talents. The full execution of the comprehensive three-year plan is needed to transform MAS's financial situation.