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upon acquisition of qualifying assets. The effect of this change is outlined in Note 39(c)(v).
(v) Effects of change in accounting policies
The effects of the change in accounting policies as mentioned in (iii) and (iv) above for the financial year
ended 30 June 2006 is illustrated below:
Effects of change in
accounting policies
Repair and Early
As maintenance adoption
previously Reclassification for leased of As
reported (Note 4) aircraft FRS 112 restated
RM’000 RM’000 RM’000 RM’000 RM’000
Group
Income statement for
the financial year
ended 30 June 2006
Revenue 862,880 208,075 – – 1,070,955
Cost of sales (603,597) (208,075) (22,763) – (834,435)
Gross profit 259,283 – (22,763) – 236,520
Profit from operations 96,909 – (22,763) – 74,146
Share of results of jointly
controlled entity 6,006 – (6,580) – (574)
Profit before taxation 115,517 – (29,343) – 86,174
Taxation
– Deferred taxation (24,916) – – 142,619 117,703
Profit after taxation 88,426 (29,343) 142,619 201,702
Earnings per share (sen)
– basic 3.8 (1.2) 6.0 8.6
– diluted 3.7 (1.2) 6.0 8.5
AIRASIA BERHAD > annual report 2007 > 145
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)
39 CHANGES IN ACCOUNTING POLICIES SCONT’DT
(c) Relevant effect from adoption of new accounting policies or changes in accounting policies (cont’d)
(v) Effects of change in accounting policies (cont’d)
Effects of change in
accounting policies
Repair and Early
As maintenance adoption
previously Reclassification for leased of As
reported (Note 4) aircraft FRS 112 restated
RM’000 RM’000 RM’000 RM’000 RM’000
Group
Balance sheet as at
30 June 2006
Retained earnings as at
1 July 2005 20,751 – (17,491) – 3,260
Retained earnings as at
30 June 2006 109,165 – (46,834) 142,619 204,950
Investment in a jointly
controlled entity 13,299 – (13,299) – –
Amount due from a
jointly controlled entity 26,750 – 56,381 – 83,131
Amount due from
Associate 52,938 – 14,623 – 67,561
Trade and other payables 267,081 – 104,539 – 371,620
Deferred tax liabilities 38,529 – – (38,529) –
Deferred tax asset – – – 104,090 104,090
146 > AIRASIA BERHAD > annual report 2007
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)
39 CHANGES IN ACCOUNTING POLICIES SCONT’DT
(c) Relevant effect from adoption of new accounting policies of changes in accounting policies (continued)
(v) Effects of change in accounting policies (cont’d)
Effects of change in
accounting policies
Repair and Early
As maintenance adoption
previously Reclassification for leased of As
reported (Note 4) aircraft FRS 112 restated
RM’000 RM’000 RM’000 RM’000 RM’000
Company
Income statement for
the financial year
ended 30 June 2006
Revenue 839,007 208,075 – – 1,047,082
Cost of sales (587,996) (208,075) (22,763) – (818,834)
Gross profit 251,011 – (22,763) – 228,248
Profit from operations 94,040 – (22,763) – 71,277
Profit before taxation 106,647 – (22,763) – 83,884
Taxation
– Deferred taxation (24,916) – – 142,619 117,703
Net profit for the
financial year 79,556 – (22,763) 142,619 199,412
Profit attributable to equity
holders of the Company 79,556 – (22,763) 142,619 199,412
Balance sheet as at
30 June 2006
Retained earnings as at
1 July 2005 26,978 – (10,772) – 16,206
Retained earnings as at
30 June 2006 106,534 – (33,535) 142,619 215,618
Amount due from a
jointly controlled entity – – 43,811 – 43,811
Amount due from associate 52,938 – 14,623 – 67,561
Trade and other payables 263,673 – 104,539 – 368,212
Deferred tax liabilities 38,529 – – (38,529) –
Deferred tax asset – – – 104,090 104,090
AIRASIA BERHAD > annual report 2007 > 147
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)
148 > AIRASIA BERHAD > annual report 2007
39 CHANGES IN ACCOUNTING POLICIES SCONT’DT
(c) Relevant effect from adoption of new accounting policies of changes in accounting policies (continued)
(v) Effects of change in accounting policies (cont’d)
　
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