曝光臺 注意防騙 網曝天貓店富美金盛家居專營店坑蒙拐騙欺詐消費者

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
Group Company
2007 2006 2007 2006
RM’000 RM’000 RM’000 RM’000
As restated As restated
General and administrative expenses 22,963 47,589 22,846 46,279
Staff costs 25,186 23,141 25,181 21,543
48,149 70,730 48,027 67,822
7 PROFIT FROM OPERATIONS
The following items have been charged/(credited) in arriving at profit from operations:
Group Company
2007 2006 2007 2006
RM’000 RM’000 RM’000 RM’000
Staff costs
– Wages, salaries, bonus and allowances 171,892 131,272 170,678 129,108
– Defined contribution retirement plan 11,530 9,879 11,431 9,668
Property, plant and equipment
– Depreciation 175,366 71,066 175,325 70,765
– Write off – 877 – 558
– Loss on disposals 299 111 299 –
Rental of land and building 2,763 2,738 2,763 2,601
Auditors’ remuneration
– current financial year 422 327 402 296
– under-accrual in prior financial year – 100 – 100
Allowance for doubtful debts 2,952 – 2,952 –
Trade and other receivables written off – 577 – –
Rental of equipment 503 473 502 473
Amortisation of long term prepayments 3,115 2,933 3,115 2,933
Crew commissions 1,850 1,189 1,558 –
Gain from termination of interest rate swaps (73,197) – (73,197) –
Foreign exchange (gain)/loss
– Realised 302 (742) 302 (742)
– Unrealised 21,713 (6,120) 21,713 (6,120)
Lease rental income on owned aircrafts (31,345) (30,099) (31,345) (30,099)
Sublease rental income on leased aircrafts (48,821) (31,952) (48,821) (31,952)
Included in staff costs is Directors’ remuneration which is detailed in Note 8.
　
中國航空網 www.k6050.com
航空翻譯 www.aviation.cn
本文鏈接地址：航空講座2(43)