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(2006: 5.01%).
The above term loans are for the purchase of new A320-200 aircraft and simulator equipments. These term loans are
secured by the following:
(a) Assignment of rights under contract with Airbus over each aircraft
(b) Assignment of insurance of each aircraft
(c) Assignment of airframe and engine warranties of each aircraft
(d) Assignment of simulator equipment and airframe engines
28 DEFERRED TAXATION
Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against
current tax liabilities and when deferred taxes relate to the same tax authority.
The following amounts, determined after appropriate offsetting, are shown in the balance sheet:
Group and Company
2007 2006
RM’000 RM’000
As restated
Deferred tax assets 329,216 104,090
130 > AIRASIA BERHAD > annual report 2007
28 DEFERRED TAXATION SCONT’DT
The movements in the deferred tax assets and liabilities of the Group and the Company during the financial year are
as follows:
Group and Company
2007 2006
RM’000 RM’000
As restated
At start of year 104,090 (13,613)
Credited/(charged) to income statement (Note 10)
– Property, plant and equipment (54,491) (24,916)
– Tax incentives 279,617 142,619
225,126 117,703
At end of year 329,216 104,090
Deferred tax assets (before offsetting)
Tax losses 10,272 10,272
Tax incentives 422,236 142,619
432,508 152,891
Offsetting (103,292) (48,801)
Deferred tax assets (after offsetting) 329,216 104,090
Deferred tax liabilities (before offsetting)
Property, plant and equipment (103,292) (48,801)
Offsetting 103,292 48,801
Deferred tax liabilities (after offsetting) – –
The Company had received approval from the Ministry of Finance under Section 127 of Income Tax Act, 1967 for
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,
　
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本文鏈接地址：AirAsia Berhad annual report 2007 FINANCIAL STATEMENTS(23)