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based on tax rates or laws enacted or substantively enacted at the balance sheet date.
Deferred taxation assets represent amounts recoverable in future periods in respect of deductible temporary differences, losses and taxation
credits carried forwards. Deferred taxation assets are recognised to the extent that it is probable that there will be suitable taxable profits
from which they can be deducted.
Deferred taxation liabilities represent the amount of income taxes payable in future periods in respect of taxable temporary differences.
Deferred taxation assets and liabilities are not recognised if the temporary difference arises from goodwill or from the initial recognition
(other than in a business combination) of other assets and liabilities in a transaction that affects neither taxable income nor accounting profit.
Deferred taxation arising on investments in subsidiaries, associates and joint ventures is not recognised where the Group is able to control the
reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future.
Deferred taxation assets and liabilities are offset when there is a legally enforceable right to set off current taxation assets against current
taxation liabilities and it is the intention to settle these on a net basis.
Share-based payments
easyJet has a number of equity-settled share-based payment compensation plans. The fair value of equity-settled share-based payments is
measured at the date of grant using the Binomial Lattice option pricing model. The fair value of the estimate of the number of options that
are expected to vest is expensed on a straight-line basis over the period that employees services are rendered. If it becomes reasonably
certain that performance criteria attached to the share options will not be met, the cumulative expense previously recognised for those
options is reversed.
66 easyJet plc
Annual report and accounts 2007
1 Accounting policies (continued)
In accordance with the transition provisions of IFRS 1, easyJet has not applied this fair value calculation to share option grants that were made
before 7 November 2002, but which had not vested by 1 January 2005.
The cost of shares that are held by employee benefit trusts, and that are not allocated to specific grants of shares to employees, is deducted
from equity.
Segmental disclosures
The Group has only one business segment: the provision of a low-cost airline service within Europe. The Group has only one geographical
segment relating to the origin of its turnover which is Europe.
Investments in subsidiaries
Investments in subsidiaries and associates that are not classified as held for sale are stated at cost in the entity financial statements.
Assets held for resale
Where assets are available for sale in their current condition, and their disposal is highly probable, they are reclassified as held for resale.
Assets held for resale are measured at the lower of their carrying value and the fair value less costs to sell. Depreciation on assets held
for resale ceases at the point of their reclassification from fixed assets.
New standards and interpretations not applied
The IASB and IFRIC have issued the following standards and interpretations that have not been applied in preparing these financial statements
as their effective dates are for periods beginning after 1 October 2006.
Applies to periods
beginning after
International Financial Reporting Standards
IFRS 7 Financial Instruments: Disclosure 1 Jan 2007
IAS 1 Presentation of Financial Statements – Amendment: Capital Disclosures 1 Jan 2007
IAS 1 Financial Statement Presentation – Amendment: Contents of Financial Statements 1 Jan 2009
IAS 23 Borrowing Costs – Amendment: Removal of Option to Expense Borrowing Costs 1 Jan 2009
IFRS 8 Operating Segments 1 Jan 2009
International Financial Reporting Interpretations Committee
IFRIC 10 Interims and Impairment (IAS 34) 1 Nov 2006
IFRIC 11 Group and Treasury Share Transactions (IFRS 2) 1 Mar 2007
IFRIC 12 Service Concession Arrangements 1 Jan 2008
IFRIC 13 Customer Loyalty Programmes (IAS 18) 1 Jul 2008
IFRIC 14 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (IAS 19) 1 Jan 2008
The Directors do not anticipate that the adoption of these standards and interpretations will have a material impact on the Group’s financial
statements. Certain of these standards and interpretations will, when adopted, require addition to or amendment of disclosures in the
financial statements.
2 Profit before tax
The following have been included in arriving at profit before tax:
2007 2006
£million £million
Employee costs (note 3) 231.2 182.2
　
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本文鏈接地址：EasyJet-2007-年報(46)