The government soon banned the sale or transfer of Norwegian arms, aircraft and ships to Spain.

A sale and lease-back of aircraft to pay for a stock buyback or special cash dividend would result in a hefty capital gains tax.

The company said the previous year's third quarter included gains on the sale of aircraft by the company's aviation leasing & services division.

Helped by a big jump in the sale of commercial aircraft, exports rose 2.2 percent, to a record $61.16 billion.

They do not limit the sale of manned aircraft.

M&M intends to start sale of aircraft by the middle of the year 2010.

He insisted that public cash was restricted to launch-aid, which has to be repaid on the sale of aircraft.

Last year's quarter, however, included a gain of $1.22 a share from the sale of aircraft.

The sale of commercial aircraft provided a powerful boost to overseas sales, but, even excluding this volatile component, the increase was broadly-based.

However, any sale of aircraft would have to be approved by the US Congress.