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c) Reconciliation of the total tax charge
The tax for the year is lower than the standard rate of corporation tax in the UK.
2007 2006
£million £million
Profit on ordinary activities before tax 201.9 129.2
Tax charge at 30% 60.6 38.8
Attributable to rates other than standard UK rate (6.7) (6.4)
Income not chargeable for tax purposes (0.9) –
Expenses not deductible for tax purposes 0.7 2.0
Share-based payments 5.1 (0.3)
Adjustments in respect of prior periods – current taxation (0.7) 1.6
Adjustments in respect of prior periods – deferred taxation (4.8) (0.6)
Change in tax rate (3.7) –
Total taxation 49.6 35.1
d) Net deferred tax liability
The net deferred tax liability included in the balance sheet is as follows:
Accelerated Short-term Fair Share- Future
capital timing value based credits
allowances differences losses/(gains) payments not taxable Total
£million £million £million £million £million £million
At 1 October 2006 46.8 6.0 (5.3) (15.8) – 31.7
Charged/(credited) to the income statement 5.1 (7.8) 1.4 (1.3) – (2.6)
Charged/(credited) to equity – – 0.2 5.3 – 5.5
At 30 September 2007 51.9 (1.8) (3.7) (11.8) – 34.6
Accelerated Short-term Fair Share- Future
capital timing value based credits
allowances differences (gains)/losses payments not taxable Total
£million £million £million £million £million £million
At 1 October 2005 28.7 3.7 6.3 (8.6) (1.6) 28.5
Charged/(credited) to the income statement 18.1 2.3 (2.9) (1.3) 1.6 17.8
Charged/(credited) to equity – – (8.7) (5.9) – (14.6)
At 30 September 2006 46.8 6.0 (5.3) (15.8) – 31.7
Deferred tax assets and liabilities have been offset where they relate to income taxes levied by the same taxation authority. As a result the net
deferred tax liability is £34.6 million (2006: £31.7 million), which comprises a deferred tax liability of £35.0 million offset by a deferred tax asset of
£0.4 million.
No deferred tax liability has been recognised on the unremitted earnings of overseas subsidiaries as no tax is expected to be payable in the
foreseeable future based on the current repatriation policy of the Group.
There are no tax losses available for use in either the current or the prior year.
70 easyJet plc
Annual report and accounts 2007
6 Earnings per share
Basic earnings per share has been calculated by dividing the profit for the year retained for equity shareholders by the weighted average
number of shares in issue during the year after adjusting for shares held by the Group in employee share option trusts.
For diluted earnings per share, the weighted average number of ordinary shares in issue is adjusted to assume conversion of all dilutive potential
shares. Share options granted to employees where the exercise price is less than the average market price of the Company’s ordinary shares
during the year are considered to be dilutive potential shares. Where share options are exercisable based on performance criteria and those
performance criteria have been met during the year, these options are included in the calculation of dilutive potential shares.
Earnings per share is based on:
2007 2006
£million £million
Profit for the year 152.3 94.1
Reversal of prior year impairment losses on financial assets (10.6) –
Related deferred taxation 3.0 –
Underlying profit for the year 144.7 94.1
millions millions
Weighted average number of ordinary shares in issue during the year used to calculate basic earnings per share 416.0 405.7
Weighted average number of dilutive share options used to calculate diluted earnings per share 12.2 9.7
Earnings per share
2007 2006
pence pence
Basic 36.62 23.18
Diluted 35.58 22.64
Underlying earnings per share (non-GAAP measure)
2007 2006
pence pence
Basic 34.79 23.18
Diluted 33.80 22.64
Underlying profit and earnings per share are based on the profit for the year after adding back the reversal of impairment on financial
assets and related taxation. The adjustment has been made on the grounds that the credit relates to several prior years and will not recur.
Further details are given in note 12a.
7 Goodwill
2007
£million
Cost and net book value at 1 October 2006 and 30 September 2007 309.6
Goodwill arose on the purchases of TEA Basel and Go Fly.
easyJet has only one cash generating unit, which is its airline network. Goodwill arising through business combinations all relates to this one
cash generating unit. The recoverability of goodwill has been determined based on value in use. This has been assessed by applying cash flow
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EasyJet-2007-年报(48)
