The flight data recorders were recovered on 17 January 2007 after severe weather hampered earlier recovery attempts.
Special Bulletin S1/2007 stated: "The conclusion of this preliminary examination is that there are no signs of pre-impact malfunction of any major mechanical components, including the tail rotor and its drive shaft.
The co-pilot, who was the handling pilot at the time, became disoriented in the dark night and poor weather conditions, and misjudged the approach path.
The report concluded that: "During the attempted recovery of the helicopter from its unusual attitude the commander was devoid of any external visual cues and was possibly distracted over concerns for the well-being of his co-pilot.
Concerns for his co-pilot and some degree of disorientation possibly distracted the commander from his usual instrument scan to the extent that he did not notice the increasing angle of bank to the right and the helicopter's continuing descent into the sea."