Amortized cost of financial instruments
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of 30 June 2012 unaudited and 31 December 2011 audited and
For the period of six months ended 30 June 2012 and 2011 unaudited
Expressed in thousand of rupiah, unless otherwise stated
29 significant differences in the Company’s and Subsidiaries’ actual experience or significant changes in
their assumptions may materially affect the costs and obligations of pension and other long-term employee benefits. All assumptions are reviewed at each reporting date.
Uncertain tax exposure
In certain circumstances, the Company and Subsidiaries may not be able to determine the exact amount of their current or future tax liabilities due to ongoing investigations by, or negotiations with,
the taxation authority. Uncertainties exist with respect to the interpretation of complex tax regulations and the amount and timing of future taxable income. In determining the amount to be recognized in
respect of an uncertain tax liability, the Company and Subsidiaries apply similar considerations as they would use in determining the amount of a provision to be recognized in accordance with PSAK
57, “Provisions, Contingent Liabilities and Contingent Assets”. The Company and Subsidiaries make an analysis of all tax positions related to income taxes to determine if a tax liability for unrecognized
tax benefit should be recognized.
The Company and Subsidiaries present interest and penalties for the underpayment of income tax, if any, in general and administrative expenses as part of tax assessment charges in the consolidated
statements of comprehensive income.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of 30 June 2012 unaudited and 31 December 2011 audited and
For the period of six months ended 30 June 2012 and 2011 unaudited
Expressed in thousand of rupiah, unless otherwise stated
30