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– Tax incentives (279,617) (142,619) (279,617) (142,619)
(220,008) (115,528) (220,112) (115,528)
The current taxation charge is in respect of interest income which is assessed separately.
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 > 113
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)
10 TAXATION SCONT’DT
The explanation of the relationship between taxation and profit before taxation is as follows:
Group Company
2007 2006 2007 2006
RM’000 RM’000 RM’000 RM’000
As restated As restated
Profit before taxation 278,049 86,174 277,960 83,884
Tax calculated at Malaysian tax rate
of 27% (2006: 28%) 75,073 24,129 75,049 23,488
Tax effects of:
– expenses not deductible for tax purposes 6,042 7,831 5,962 5,639
– income not subject to tax (23,156) (1,317) (23,156) (1,317)
– recognition of previously unrecognised tax benefits – (2,833) – –
– temporary differences not recognised within the
pioneer period 1,650 (107) 1,650 (107)
– tax incentives (279,617) (142,619) (279,617) (142,619)
– over-accrual of tax in prior financial year – (612) – (612)
Taxation (220,008) (115,528) (220,112) (115,528)
11 EARNINGS PER SHARE
(a) Basic earnings per share
Basic earnings per share is calculated by dividing the profit attributable to ordinary equity holders of the
Company for the financial year by the weighted average number of ordinary shares in issue during the financial
year.
Group
2007 2006
As restated
Profit attributable to equity holders of the Company (RM’000) 498,045 201,690
Weighted average number of ordinary shares in issue (‘000) 2,352,517 2,340,743
Earnings per share (sen) 21.2 8.6
114 > AIRASIA BERHAD > annual report 2007
11 EARNINGS PER SHARE SCONT’DT
(b) Diluted earnings per share
For the diluted earnings per share calculation, the weighted average number of ordinary shares in issue is
adjusted to assume conversion of all dilutive potential ordinary shares.
The Group has dilutive potential ordinary shares from share options granted to employees.
In assessing the dilution in earnings per share arising from the issue of share options, a calculation is done to
determine the number of shares that could have been acquired at market price. This calculation serves to
determine the “bonus” element to the ordinary shares outstanding for the purpose of computing the dilution. No
adjustment is made to net profit for the financial year in the calculation of the diluted earnings per share from
the issue of the share options.
Group
2007 2006
As restated
Profit attributable to equity holders of the Company (RM’000) 498,045 201,690
Weighted average number of ordinary shares in issue (‘000) 2,352,517 2,340,743
Adjustment for ESOS (‘000) 19,487 27,702
Weighted average number of ordinary shares for diluted earnings per share 2,372,004 2,368,445
Diluted earnings per share (sen) 21.0 8.5
12 PROPERTY, PLANT AND EQUIPMENT
At Depreciation At
1 July 2006 Additions Reclassifications Disposals charge 30 June 2007
RM’000 RM’000 RM’000 RM’000 RM’000 RM’000
Group
Net book value
Aircraft engines and airframe 1,101,707 1,821,127 – – (150,289) 2,772,545
Aircraft spares 49,186 25,515 – (5,307) (7,341) 62,053
Aircraft fixtures and fittings 14,480 13,827 – – (5,754) 22,553
Buildings 14,868 251 36 – (510) 14,645
Motor vehicles 4,738 3,836 – (10) (1,708) 6,856
Office equipment, furniture
and fittings 10,157 4,544 1,047 (3) (4,297) 11,448
Office renovation 3,195 884 722 – (1,189) 3,612
Simulator equipment 54,595 107 54 – (2,210) 52,546
Operating plant and ground
equipment 4,097 6,128 929 – (2,058) 9,096
Kitchen equipment 212 – – – (10) 202
Assets not yet in operation 4,758 2,291 (2,788) – – 4,261
1,261,993 1,878,510 – (5,320) (175,366) 2,959,817
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 > 115
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)
12 PROPERTY, PLANT AND EQUIPMENT SCONT’DT
Accumulated Net book
Cost depreciation value
RM’000 RM’000 RM’000
Group
At 30 June 2007
Aircraft engines and airframe 2,989,162 (216,617) 2,772,545
Aircraft spares 79,028 (16,975) 62,053
Aircraft fixtures and fittings 33,566 (11,013) 22,553
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AirAsia Berhad annual report 2007 FINANCIAL STATEMENTS(17)
