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The Group makes estimates and assumptions concerning the future. The resulting accounting estimates will, by
definition, rarely equal the related actual results. To enhance the information content of the estimates, certain key
variables that are anticipated to have material impact to the Group’s results and financial position are tested for
sensitivity to changes in the underlying parameters. The estimates and assumptions that have a significant risk of
causing a material adjustment to the carrying amounts of assets and liabilities within the next year are mentioned
below.
(i) Estimated useful lives and residual values of property, plant and equipment
The Group reviews annually the estimated useful lives and residual values of property, plant and equipment
based on factors such as business plan and strategies, expected level of usage, future technological developments
and market prices.
Future results of operations could be materially affected by changes in these estimates brought about by changes
in the factors mentioned. A reduction in the estimated useful lives and residual values of property, plant and
equipment in particular the residual value of aircraft frames and engines, would increase the recorded
depreciation and decrease the property, plant and equipment.
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)
AIRASIA BERHAD > annual report 2007 > 109
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)
3 CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS SCONT’DT
(ii) Taxation
(a) Income taxes
The Group is subject to income tax in numerous jurisdictions. Judgement is involved in determining the
group-wide provision for income taxes. There are certain transactions and computations for which the
ultimate tax determination is uncertain during the ordinary course of business. The Group recognises
liabilities for tax matters based on estimates of whether additional taxes will be due. If the final outcome of
these tax matters result in a difference in the amounts initially recognised, such differences will impact the
income tax and/or deferred tax provisions in the period in which such determination is made.
(b) Deferred tax assets
Deferred tax asset is recognised to the extent that it is probable that future taxable profit will be available
against which temporary differences can be utilised. This involves judgement regarding future financial
performance of a particular entity in which the deferred tax asset has been recognised.
4 REVENUE
Group Company
2007 2006 2007 2006
RM’000 RM’000 RM’000 RM’000
As restated As restated
Passenger seat sales 1,020,036 778,080 1,020,036 778,080
Chartered flight income 4,869 8,063 4,869 8,063
Other revenue 578,356 284,812 569,073 260,939
1,603,261 1,070,955 1,593,978 1,047,082
Other revenue consists of fuel surcharge, insurance surcharge and administrative fees, which was previously netted off
against cost of sales. The Group has now reclassified these surcharge fees as part of revenue as the Directors are of
the opinion that this is a fairer reflection of the Group’s financial performance and is in line with current industry
practice. The impact to the other revenue component of the Group and Company for 2007 amounted to RM469.2
million (2006: RM 208.1 million) and is outlined in Note 39(c)(v).
5 COST OF SALES
Group Company
2007 2006 2007 2006
RM’000 RM’000 RM’000 RM’000
As restated As restated
Aircraft fuel expenses 699,640 422,809 699,640 422,809
Aircraft operating lease expenses 34,109 53,214 34,109 53,214
Staff costs 155,215 115,695 153,908 114,917
Maintenance, overhaul, user charges
and other expenses 271,684 242,717 268,687 227,894
1,160,648 834,435 1,156,344 818,834
110 > AIRASIA BERHAD > annual report 2007
5 COST OF SALES SCONT’DT
Aircraft operating lease expenses of the Group and Company are stated net of income received from the Group’s
jointly controlled entity and associate on lease rental and sublease rental of aircraft amounting to RM31.3 million
(2006: RM30.1 million) and RM48.8 million (2006: RM31.9 million) respectively.
Maintenance, overhaul, user charges and other expenses of the Group and Company exclude maintenance expenses
on aircraft leased to the Group’s jointly controlled entity and associate amounting to RM84.5 million (2006: RM72.3
million) and RM54.8 million (2006: RM36.2 million) respectively.
User charges of the Group and Company primarily consist of ground handling fees, landing and parking charges,
aeronautical charges and other airport charges.
6 ADMINISTRATIVE EXPENSES
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AirAsia Berhad annual report 2007 FINANCIAL STATEMENTS(15)
