PT INDOCEMENT TUNGGAL PRAKARSA Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Six months ended June 30, 2006 and 2005 Expressed in rupiah, unless otherwise stated
29
10. TAXATION continued
f. Deferred tax assets liabilities consist of:
Deferred Tax Benefit Expense
Credited Charged to December 31, 2005 2006 Profit and Loss June 30, 2006
Deferred Tax Assets:
Company Tax loss carryforward
77,079,091,278 77,079,091,278
- Estimated liability for employee benefits
13,156,508,384 140,668,686
13,297,177,070 Allowance for doubtful accounts and
inventory losses 9,412,817,503
492,945,000 8,919,872,503
Reserve for recultivation 3,814,876,992
199,294,673 3,615,582,319
Estimated liability for post-retirement healthcare benefits
1,322,794,200 464,856,949
1,787,651,149 Others
833,851,800 -
833,851,800 Sub-total
105,619,940,157 77,165,805,316
28,454,134,841 Subsidiaries
6,566,388,568 637,158,144
7,203,546,712 Total
112,186,328,725 76,528,647,172
35,657,681,553 Deferred Tax Liabilities:
Company Difference in net book value of fixed
assets between tax base and accounting base
600,757,677,552 19,471,487,367
620,229,164,919 Subsidiaries
1,162,146,908 110,547,746
1,272,694,654 Total
601,919,824,460 19,582,035,113
621,501,859,573 Net Deferred Tax Assets:
Subsidiaries 5,404,241,660
526,610,398 5,930,852,058
Net Deferred Tax Liabilities: Company
495,137,737,395 96,637,292,683
591,775,030,078 Deferred Tax
Benefit Expense Credited Charged to
December 31, 2004 2005 Profit and Loss June 30, 2005 Deferred Tax Assets:
Company Tax loss carryforward
488,305,445,587 119,665,455,801
368,639,989,786 Allowance for doubtful accounts and
inventory losses 13,295,618,437
763,775,595 12,531,842,842
Estimated liability for employee benefits 9,338,768,646
3,765,424,616 13,104,193,262
Reserve for recultivation 2,902,904,019
85,058,290 2,817,845,729
Accrual for trade discount 4,062,979,242
4,062,979,242 -
Others 833,851,800
- 833,851,800
Sub-total 518,739,567,731
120,811,844,312 397,927,723,419
Subsidiaries 5,063,109,760
20,675,688 5,042,434,072
Total 523,802,677,491
120,832,520,000 402,970,157,491
PT INDOCEMENT TUNGGAL PRAKARSA Tbk. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Six months ended June 30, 2006 and 2005 Expressed in rupiah, unless otherwise stated
30
10. TAXATION continued
