British Airways (BA), the United Kingdom's national airline, was formed in 1974 with the merger of the two largest UK airlines, British Overseas Airways Corporation (BOAC) and British European Airways (BEA), and including also two smaller regional airlines, Cambrian Airways and Northeast Airlines. The merger was the completion of a consolidation process started in 1971 with the establishment of the British Airways Board, a body created by the British government to control the operations and finances of BOAC and BEA, which initially continued to exist as separate entities.