 By 2004 , Braathens had managed to cut costs sufficiently to make a profit . At the same time , SAS was having problems making a profit . SAS announced on 10 March 2004 that SAS and Braathens would be merged into a single company , SAS Braathens , in May . At the same time , the airline would create separate national airlines for Sweden and Denmark . SAS Braathens would operate 50 aircraft , all variations of the 737 . The company took over the operating licence of Braathens , including the IATA and ICAO code , and callsign . Because all the operations streamlined and coordinated , there would be no further <unk> due to the merger . From 1 June 2007 , SAS Braathens was rebranded to Scandinavian Airlines , making it identical to the branding in Sweden and Denmark , although it remain a separate limited company named SAS Norge AS . 
