OPERATING REVENUES BEBAN GAJI, HONOR DAN TUNJANGAN SALARIES, HONORARIUM AND ALLOWANCE

P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2005 DAN 2004 SERTA UNTUK TAHUN-TAHUN BERAKHIR PADA TANGGAL TERSEBUT - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2005 AND 2004 AND FOR THE YEARS THEN ENDED - Continued - 21 - 20. BEBAN PENGEMBANGAN USAHA

20. BUSINESS DEVELOPMENT EXPENSES

2005 2004 Rp Rp Asosiasi dan pasar modal 3.843.034.157 835.354.191 Association and capital market Pelatihan 1.037.175.810 50.508.100 Training Sponsor 821.698.842 1.854.444.203 Sponsorship Lainnya 772.132.399 425.888.863 Others Jumlah 6.474.041.208 3.166.195.357 Total 21. BEBAN UMUM DAN ADMINISTRASI 21. GENERAL AND ADMINISTRATIVE EXPENSES 2005 2004 Rp Rp Biaya konsultan 1.080.466.500 947.214.000 Consultant fees Peralatan kantor 1.063.659.426 771.759.362 Office supplies Pelatihan dan literatur 1.015.227.569 1.153.172.166 Training and library Asuransi 864.454.536 798.432.721 Insurance Telekomunikasi 733.358.664 904.354.774 Telecommunications Kendaraan kantor 204.108.030 175.180.999 Office car Listrik dan AC 164.746.286 256.016.170 Electricity and AC Lainnya 867.847.564 936.928.900 Others Jumlah 5.993.868.575 5.943.059.092 Total

22. BEBAN PEMELIHARAAN

TEKNOLOGI INFORMASI

22. INFORMATION TECHNOLOGY MAINTENANCE EXPENSE

Akun ini merupakan beban pemeliharaan perangkat lunak dan perangkat keras sistem komputer. This account represents expense for the maintenance of computer software and hardware and computer system. 23. PENGHASILAN BUNGA 23. INTEREST INCOME 2005 2004 Rp Rp Deposito berjangka 5.704.121.059 2.507.932.037 Time deposits Jasa giro 12.271.672 6.974.269 Current accounts Jumlah 5.716.392.731 2.514.906.306 Total

24. PENGHASILAN IURAN KEANGGOTAAN BANK PEMBAYARAN

24. MEMBERSHIP FEES FROM CLEARING

SETTLEMENT BANKS Akun ini merupakan penghasilan iuran keanggotaan bank pembayaran yang berasal dari Bank Mandiri tahun 2004. This account represents membership fees from clearing settlement banks of Bank Mandiri in 2004. P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2005 DAN 2004 SERTA UNTUK TAHUN-TAHUN BERAKHIR PADA TANGGAL TERSEBUT - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2005 AND 2004 AND FOR THE YEARS THEN ENDED - Continued - 22 - 25. PAJAK PENGHASILAN

25. TAXATION

Beban manfaat pajak Perusahaan terdiri dari: The Company’s tax expense benefit consists of the following: 2005 2004 Rp Rp Pajak kini 11.589.940.700 6.768.834.200 Current tax Pajak final 946.495.889 316.514.721 Final Tax Pajak tangguhan 323.090.158 465.291.643 Deferred tax Beban pajak 12.859.526.747 6.620.057.278 Tax expense Pajak Kini Current Tax Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi dan laba kena pajak adalah sebagai berikut: A reconciliation between income before tax per statements of income and taxable income, is as follows: 2005 2004 Rp Rp Laba sebelum pajak menurut Income before tax per statements laporan laba rugi 41.792.362.927 20.756.379.520 of income Perbedaan temporer : Temporary differences Penyusutan 1.327.819.183 1.550.972.144 Depreciation Kewajiban imbalan pasca kerja 250.851.991 - Post-employment benefits obligation Perbedaan yang tidak dapat diperhitungkan menurut fiskal : Permanent differences Beban gaji, honor dan Salaries, honorarium and tunjangan 2.567.747.233 1.675.180.021 allowances Beban umum dan General and administration adminstrasi 637.493.389 489.099.122 expenses Beban pengembangan usaha 413.573.302 35.835.000 Business development expenses Penghasilan bunga 5.716.392.731 2.514.906.306 Interest income Lain-lain 73.652.767 628.554.596 Others Laba kena pajak 38.691.469.695 22.621.114.097 Taxable income Beban pajak dengan tarif pajak yang Tax expense at effective berlaku: tax rates : 10 x Rp 50.000.000 5.000.000 5.000.000 10 x Rp 50,000,000 15 x Rp 50.000.000 7.500.000 7.500.000 15 x Rp 50,000,000 30 x Rp 38.591.469.000 30 x Rp 38,591,469,000 tahun 2005 dan in 2005 and Rp 22,521,114,000 Rp 22.521.114.000 tahun 2004 11.577.440.700 6.756.334.200 in 2004 Beban pajak kini 11.589.940.700 6.768.834.200 Current tax expense Pajak penghasilan final 946.495.889 316.514.721 Final income tax Pajak penghasilan dibayar di muka Prepaid income taxes Pasal 23 3.983.880 3.429.660 Article 23 Pasal 25 5.770.208.504 647.190.670 Article 25 Fiskal 48.000.000 13.000.000 Fiscal Pajak penghasilan final 946.495.889 316.514.721 Final income tax Hutang pajak kini 5.767.748.316 6.105.213.870 Current tax payable