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income tax exemption in the form of an Investment Allowance (“IA”) of 60% on qualifying expenditure incurred within
a period of 5 years commencing 1 July 2004 to 30 June 2009, to be set off against 70% of statutory income for each
year of assessment. Any unutilised allowance can be carried forward to subsequent years until fully utilised. The
amount of income exempted from tax is credited to a tax-exempt account from which tax-exempt dividends can be
declared.
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 > 131
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)
29 SHARE CAPITAL
Group and Company
2007 2006
RM’000 RM’000
Authorised:
Ordinary shares of RM0.10 each:
At beginning and end of the financial year 500,000 500,000
Issued and fully paid up:
Ordinary shares of RM0.10 each:
At beginning of the financial year 234,649 233,503
Issued during the financial year 1,428 1,146
At end of the financial year 236,077 234,649
During the financial year, the Company increased its issued and paid-up ordinary share capital from RM234,648,808 to
RM236,076,708 by way of issuance of 14,279,000 ordinary shares of RM0.10 each pursuant to the exercise of the
Employee Share Option Scheme (“ESOS”) at the exercise price of RM1.08 per share. The premium arising from the
exercise of ESOS of RM13,993,420 has been credited to the Share Premium account.
The new ordinary shares issued during the financial year ranked pari passu in all respects with the existing ordinary
shares of the Company. There were no other changes in the issued and paid-up capital of the Company during the
financial year.
EMPLOYEE SHARE OPTION SCHEME (“ESOS”)
The Company implemented an ESOS on 1 September 2004. The ESOS is governed by the by-laws which were
approved by the shareholders on 7 June 2004 and is effective for a period of 5 years from the date of approval.
The main features of the ESOS are as follows:
(a) The maximum number of ordinary shares, which may be allotted pursuant to the exercise of options under the
Scheme, shall not exceed ten per cent (10.0%) of the issued and paid-up share capital of the Company at any
point in time during the duration of the Scheme.
(b) The Option Committee may from time to time decide the conditions of eligibility to be fulfilled by an Eligible
Person in order to participate in the Scheme.
(c) The aggregate number of shares to be offered to any Eligible Person who has fulfilled the eligibility criteria for the
time being by way of options in accordance with the Scheme shall be at the discretion of the Option Committee.
The Option Committee may consider circumstances such as the Eligible Person’s scope of responsibilities,
performance in the Group, rank or job grade, the number of years of service that the Eligible Person has rendered
to the Group, the Group’s retention policy and whether the Eligible Person is serving under an employment
contract for a fixed duration or otherwise. The Option Committee’s decision shall be final and binding.
132 > AIRASIA BERHAD > annual report 2007
29 SHARE CAPITAL SCONT’DT
EMPLOYEE SHARE OPTION SCHEME (“ESOS”) (cont’d)
The main features of the ESOS are as follows:
(d) The maximum number of shares allocated to Executive Directors, Non-Executive Directors and senior
management by way of options shall in aggregate not exceed fifty per cent (50.0%) of the total number of shares
(or such other percentage as may be permitted by the relevant regulatory authorities from time to time) available
under the Scheme.
(e) The subscription price, in respect of options granted prior to the date of listing in Bursa Malaysia, shall be RM1.08
per share.
(f ) The options granted are exercisable one year beginning from the date of grant.
The shares to be allotted and issued upon any valid exercise of options will, upon such allotment and issuance, rank
pari passu in all respects with the existing and issued shares except that such shares so issued will not be entitled to
any dividends, rights, allotments and/or any other distributions which may be declared, made or paid to shareholders
prior to the date of allotment of such shares. The options shall not carry any right to vote at a general meeting of the
Company.
The Company granted 93,240,000 options at an exercise price of RM1.08 per share under the ESOS scheme on
1 September 2004, which expires on 6 June 2009.
At 30 June 2007, options to subscribe for 48,669,000 (2006: 67,252,000) ordinary shares of RM0.10 each at the exercise
price of RM1.08 per share remain unexercised.
　
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