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impairment losses. Where an indication of impairment exists, the carrying amount of the investment is assessed
and written down immediately to its recoverable amount (see Note 2(f )).
Investments in other non-current investments are shown at cost and an allowance for diminution in value is
made, where in the opinion of the Directors, there is a decline other than temporary in the value of such
investments. Where there has been a decline other than temporary in the value of an investment, such a decline
is recognised as an expense in the period in which the decline is identified.
On disposal of an investment, the difference between net disposal proceeds and its carrying amount is
charged/credited to the income statement.
(f) Impairment of assets
Assets that have an indefinite useful life are not subject to amortisation and are tested for impairment annually, or
as and when events or circumstances occur indicating that an impairment may exist. Property, plant and
equipment and other non-current assets, including intangible assets with definite useful life, are reviewed for
impairment losses whenever events or changes in circumstances indicate that the carrying amount may not be
recoverable. An impairment loss is recognised for the amount by which the carrying amount of the asset exceeds
its recoverable amount. The recoverable amount is the higher of an asset’s fair value less cost to sell and value-inuse.
For the purpose of assessing impairment, assets are grouped at the lowest level for which there is separately
identifiable cash flows (cash-generating units). Assets other than goodwill that suffered an impairment are
reviewed for possible reversal at each reporting date.
Any impairment loss arising is charged to the income statement unless it reverses a previous revaluation in which
case it is charged to the revaluation surplus. Any subsequent increase in recoverable amount is recognised in the
income statement unless it reverses an impairment loss on a revalued asset in which case it is taken to
revaluation surplus.
(g) Maintenance and overhaul
Owned aircraft
The accounting for the cost of providing major airframe and certain engine maintenance checks for own aircraft
is described in the accounting policy for property, plant and equipment.
Leased aircraft
Where the Company has a commitment to maintain aircraft held under operating leases, provision is made
during the lease term for the rectification obligations contained within the lease agreements. The provisions are
based on estimated future costs of major airframe, certain engine maintenance checks and one-off costs incurred
at the end of the lease by making appropriate charges to the income statement calculated by reference to the
number of hours or cycles operated during the year.
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 > 103
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)
2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES SCONT’DT
(h) Leases
Finance leases
Leases of property, plant and equipment where the Group assumes substantially all the benefits and risks of
ownership are classified as finance leases.
Finance leases are capitalised at the estimated present value of the underlying lease payments at the date of
inception. Each lease payment is allocated between the liability and finance charges so as to achieve a periodic
constant rate of interest on the balance outstanding. The corresponding rental obligations, net of finance
charges, are included in payables. The interest element of the finance charge is charged to the income
statement over the lease period so as to produce a constant periodic rate of interest on the remaining balance of
the liability for each period.
Property, plant and equipment acquired under finance lease contracts are depreciated over the estimated useful
life of the asset, in accordance with the annual rates stated in Note 2(d) above. Where there is no reasonable
certainty that the ownership will be transferred to the Group, the asset is depreciated over the shorter of the
lease term and its useful life.
Operating leases
Leases of assets where significant portion of the risks and rewards of ownership are retained by the lessor are
classified as operating leases. Payments made under operating leases (net of incentives received from the lessor)
are charged to the income statement on a straight-line basis over the lease period.
Assets leased out by the Company under operating leases are included in property, plant and equipment in the
balance sheet. They are depreciated over their expected useful lives on a basis consistent with similar owned
property, plant and equipment. Rental income (net of any incentives given to lessees) is recognised on the
　
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本文鏈接地址：AirAsia Berhad annual report 2007 FINANCIAL STATEMENTS(11)