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equity.
(ii) Share issue costs
Incremental external costs directly attributable to the issuance of new shares or options are shown in equity
as a deduction, net of tax, from the proceeds.
(iii) Dividends to shareholders of the Company
Dividends are recognised as a liability in the period in which they are declared.
(m) Borrowings
Borrowings are initially recognised based on the proceeds received, net of transaction costs incurred. The finance
costs which represent the difference between the net proceeds and the total amount of the payments of these
borrowings are allocated to periods over the term of the borrowings at a constant rate on the carrying amount
and are charged to the income statement.
Interest, dividends, losses and gains relating to a financial instrument, or a component part, classified as a liability
is reported within finance cost in the income statement.
Borrowings are classified as current liabilities unless the Group has an unconditional right to defer settlement of
the liability for at least twelve months after the balance sheet date.
(n) Income taxes
Current tax expense is determined according to the tax laws of each jurisdiction in which the Group operates
and include all taxes based upon the taxable profits, including withholding taxes payable by foreign subsidiaries,
jointly controlled entities or associates on distributions of retained earnings to companies in the Group, and real
property gains taxes payable on disposal of properties.
Deferred tax is recognised in full, using the liability method, on temporary differences arising between the
amounts attributed to assets and liabilities for tax purposes and their carrying amounts in the financial
statements.
Deferred tax assets are recognised for the carryforward of unused tax losses and tax credits (including Investment
tax allowances) to the extent that it is probable that taxable profit will be available against which the unutilised
tax losses and unused tax credits can be utilised.
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 > 105
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
(n) Income taxes (cont’d)
Deferred tax is recognised on temporary differences arising on investments in subsidiaries, jointly controlled
entities and associates except where the timing of the reversal of the temporary difference can be controlled and
it is probable that the temporary difference will not reverse in the foreseeable future.
The Group’s share of income taxes of jointly controlled entities and associates are included in the Group’s share of
results of jointly controlled entities and associates.
Deferred tax is determined using tax rates (and tax laws) that have been enacted or substantially enacted by the
balance sheet date and are expected to apply when the related deferred tax asset is realised or the deferred tax
liability is settled.
(o) Employee benefits
(i) Short term employee benefits
Wages, salaries, paid annual leave and sick leave, bonuses and non-monetary benefits are accrued in the
period in which the associated services are rendered by the employees of the Group.
(ii) Defined contribution plan
The Group’s contributions to the Employees’ Provident Fund are charged to the income statement in the
period to which they relate. Once the contributions have been paid, the Group has no further payment
obligations. Prepaid contributions are recognised as an asset to the extent that a cash refund or a reduction
in the future payments is available.
(iii) Share based payments
FRS 2 requires recognition of share-based payment transactions including the value of share options in the
financial statements. There was no financial impact following the prospective application of FRS 2 with effect
from 1 July 2006. All the share options were fully vested as at 1 July 2006.
(p) Revenue recognition
Scheduled passenger flight and chartered flight income are recognised upon the rendering of transportation
services and where applicable, net of discounts. The value of seats sold for which services have not been
rendered is included in current liabilities as sales in advance.
Revenue includes only the gross inflows of economic benefits received and receivable by the Company. Revenue
includes fuel surcharge, insurance surcharge and administrative fees. Cargo, freight and other related revenue are
recognised upon the completion of services rendered and where applicable, net of discounts. Amounts collected
on behalf of governments or other regulatory bodies are excluded from revenue.
　
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