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网曝天猫店富美金盛家居专营店坑蒙拐骗欺诈消费者
(v) Effects of change in accounting policies (cont’d)
Effects of change in
accounting policies
Repair and Early
maintenance adoption
Reclassification for leased of
(Note 4) aircraft FRS 112
RM’000 RM’000 RM’000
Company
Income statement for the financial year
ended 30 June 2007
Revenue 469,214 – –
Cost of sales (469,214) (22,628) –
Gross profit – (22,628) –
Profit from operations – (22,628) –
Profit before taxation – (22,628) –
Taxation
– Deferred taxation – – 280,351
Net profit for the financial year – (22,628) 280,351
Profit attributable to equity holders of the Company – (22,628) 280,351
Balance sheet as at
30 June 2007
Retained earnings as at 30 June 2007 – (56,165) 422,970
Amount due from a jointly controlled entity – 69,504 –
Amount due from associate – 20,627 –
Trade and other payables – 146,296 –
Deferred tax liabilities – – (93,754)
Deferred tax asset – – 329,216
40 APPROVAL OF FINANCIAL STATEMENTS
The financial statements have been approved for issue in accordance with a resolution of the Board of Directors on
4 October 2007.
NOT E S TO T H E F I N A N C I A L S TAT EME N T S 30 June 2007 (cont’d)
150 > AIRASIA BERHAD > annual report 2007
We, Dato’ Anthony Francis Fernandes and Dato’ Kamarudin Bin Meranun, being two of the Directors of AirAsia
Berhad, state that, in the opinion of the Directors, the financial statements set out on pages 88 to 149 are drawn up so as
to give a true and fair view of the state of affairs of the Group and Company as at 30 June 2007 and of the results and the
cash flows of the Group and Company for the financial year ended on that date in accordance with the provisions of the
Companies Act, 1965 and the FRSs, the MASB approved accounting standards in Malaysia for Entities Other than Private
Entities.
In accordance with a resolution of the Board of Directors dated 4 October 2007.
DATO’ ANTHONY FRANCIS FERNANDES DATO’ KAMARUDIN BIN MERANUN
Director Director
I, Rozman Bin Omar, the Officer primarily responsible for the financial management of AirAsia Berhad, do solemnly and
sincerely declare that the financial statements set out on pages 88 to 149 are, in my opinion, correct and I make this
solemn declaration conscientiously believing the same to be true, and by virtue of the provisions of the Statutory
Declarations Act, 1960.
ROZMAN BIN OMAR
Subscribed and solemnly declared by the abovenamed Rozman Bin Omar at Kuala Lumpur in Malaysia on
4 October 2007, before me.
S. SELVARAJAH (B144)
Commissioner For Oaths
pursuant to Section 169(15) of the Companies Act, 1965
S TAT EME N T B Y
DIREC TORS
S TAT U TOR Y
DECLARAT ION pursuant to Section 169(16) of the Companies Act, 1965
AIRASIA BERHAD > annual report 2007 > 151
We have audited the financial statements set out on pages 88 to 149. These financial statements are the responsibility of
the Company’s Directors. It is our responsibility to form an independent opinion, based on our audit, on these financial
statements and to report our opinion to you, as a body, in accordance with section 174 of the Companies Act, 1965 and
for no other purpose. We do not assume responsibility to any other person for the content of this report.
We conducted our audit in accordance with approved auditing standards in Malaysia. Those standards require that we
plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the
financial statements. An audit also includes assessing the accounting principles used and significant estimates made by
Directors, as well as evaluating the overall financial statement presentation. We believe that our audit provides a
reasonable basis for our opinion.
In our opinion:
(a) the financial statements have been prepared in accordance with the provisions of the Companies Act, 1965 and the
FRSs, the MASB approved accounting standards in Malaysia so as to give a true and fair view of:
(i) the matters required by Section 169 of the Companies Act, 1965 to be dealt with in the financial statements; and
(ii) the state of affairs of the Group and Company as at 30 June 2007 and of the results and cash flows of the Group
and Company for the financial year ended on that date; and
(b) the accounting and other records and the registers required by the Act to be kept by the Company and by the
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