EARNINGLOSS PER SHARE continued
25. TAXATION continued
c. Corporate income tax expensesbenefit continued
2007 2008 2009 2009 2010 1 year 1 year 1 year 3 months 3 months Consolidated incomeloss before income tax 529,627 69,198 2,363,043 282,394 819,745 Less: net incomeloss before tax - The Subsidiaries 3,175 7,897 5,926 3,980 4,234 Incomeloss before income tax - The Company 526,452 61,301 2,368,969 286,374 823,979 Expensesbenefit tax calculated at effective rates 157,936 18,391 663,311 80,185 205,995 Income subject to final tax - net 17,392 9,016 17,887 5,439 3,148 Non-deductible expenses 123,500 76,318 58,557 10,577 15,949 Prior years’ tax adjustments 2,532 1,716 10,610 2,462 - Changes in tax rate - 110,727 74,333 8,041 - Final tax expense 11,595 6,011 12,777 3,885 2,518 Income tax expensesbenefit: - The Company 278,171 54,089 653,036 65,583 221,314 - The Subsidiaries 675 - 539 410 - 278,846 54,089 653,575 65,173 221,314 The reconciliation between the Company’s incomeloss before income tax as shown in the consolidated financial statements and the estimated taxable incomeloss for the years ended 31 December 2007, 2008 and 2009; and 3 three months periods ended 31 March 2009 and 2010 is as follows: 2007 2008 2009 2009 2010 1 year 1 year 1 year 3 months 3 months Incomeloss before income tax 526,452 61,301 2,368,969 286,374 823,979 Temporary differences: - Difference between commercial and fiscal depreciation and amortisation 1,000,276 646,440 1,885,604 757,342 148,714 - Difference between commercial and fiscal gainloss on disposal and write off of assets 3,757 11,656 219,307 32,658 2,516 - Allowance for bad debt expense 34,190 15,847 19,552 12,396 2,927 - Provision for salaries and employee benefits 87,983 52,233 72,223 56,684 32,092 874,346 598,398 2,052,240 834,288 180,395 Permanent differences: - Non-deductible expenses 411,666 254,392 209,134 37,776 63,795 - Income subject to final tax 57,973 30,054 63,884 19,424 12,591 353,694 224,338 145,250 18,352 51,204 Tax incomeloss 5,799 435,361 461,979 1,102,310 694,788Parts
» Company’s Public Offerings continued
» Investment license GENERAL continued
» Investment license continued Operating license
» Operating licence continued GENERAL continued
» Board of Directors, Commissioners and Audit Committee
» Board of Directors, Commissioners and Audit Committee continued
» Basis for preparation of the consolidated financial statements
» Principles of consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Related party transactions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Recognition of revenues and expenses i
» Trade receivables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases continued i SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Fixed assets and depreciation
» Fixed assets and depreciation continued
» Intangible assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Loans Bond and share issue costs
» Derivative financial instruments SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Derivative financial instruments continued
» Foreign currency translation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Taxation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Taxation continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Employee benefits Short-term employee benefits
» Employee benefits continued Post-employment benefits continued
» Financial assets and liabilities
» Financial assets and liabilities continued
» Financial assets and liabilities continued Financial liabilities continued
» Earningloss per share SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Use of estimates SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» CORRECTION OF THE CONSOLIDATED FINANCIAL STATEMENTS AS AT AND FOR THE
» CASH AND CASH EQUIVALENTS continued
» TRADE RECEIVABLES - THIRD PARTIES
» TRADE RECEIVABLES - THIRD PARTIES continued
» ADVANCES AND PREPAYMENTS Daftar Laporan Audit
» OTHER ASSETS Daftar Laporan Audit
» FIXED ASSETS Daftar Laporan Audit
» FIXED ASSETS continued Daftar Laporan Audit
» SHORT-TERM LOANS Daftar Laporan Audit
» DEFERRED REVENUE LONG-TERM LOANS
» LONG-TERM LOANS continued Daftar Laporan Audit
» LONG-TERM LOANS continued LONG-TERM BONDS
» LONG-TERM BONDS continued PROVISIONS
» Estimated liabilities for assets restoration
» Post-employment benefits PROVISIONS continued
» SHARE CAPITAL AND ADDITIONAL PAID-IN CAPITAL
» SHARE CAPITAL AND ADDITIONAL PAID-IN CAPITAL continued
» APPROPRIATED RETAINED EARNINGS EARNINGLOSS PER SHARE
» EARNINGLOSS PER SHARE continued
» REVENUE Daftar Laporan Audit
» INFRASTRUCTURE EXPENSES Daftar Laporan Audit
» INTERCONNECTION AND TELECOMMUNICATIONS SERVICE CHARGES
» SALES AND MARKETING EXPENSES
» SALARIES AND EMPLOYEE BENEFITS
» Corporate income tax expensesbenefit continued
» Deferred tax liabilities TAXATION continued
» Deferred tax liabilities continued
» Tax assessments 2001 fiscal year
» Tax assessments continued 2004 fiscal year
» Nature of transactions and relationships with related parties continued Cash and cash equivalents
» Trade receivables RELATED PARTY INFORMATION continued
» Other receivables RELATED PARTY INFORMATION continued
» Revenue RELATED PARTY INFORMATION continued
» Revenue continued RELATED PARTY INFORMATION continued
» Interconnection charges RELATED PARTY INFORMATION continued
» Other telecommunications service costs
» Rental expense RELATED PARTY INFORMATION continued
» Service expense RELATED PARTY INFORMATION continued
» Salaries and allowances for Board of Directors and Commissioners
» Operating lease commitments COMMITMENTS
» DERIVATIVE INSTRUMENTS Daftar Laporan Audit
» DERIVATIVE INSTRUMENTS continued Daftar Laporan Audit
» CONTINGENCY Daftar Laporan Audit
» TARIFF SYSTEM Daftar Laporan Audit
» General purchase agreement with Ericsson AB
» Maintenance agreements and installation agreement with PT Ericsson Indonesia
» System implementation and integration agreement with AMDOCS
» System implementation and integration agreement with AMDOCS continued
» Supply, installation and maintenance agreement with PT Huawei Tech Investment “HTI”
» Equipment supply, maintenance and installation agreement with PT Alita Praya Mitra
» Fibre optic cable installation along the railroad in Java island and land lease to build
» Interconnection agreements SIGNIFICANT AGREEMENTS WITH THIRD PARTIES continued
» International roaming agreements SIGNIFICANT AGREEMENTS WITH THIRD PARTIES continued
» Leased line agreements SIGNIFICANT AGREEMENTS WITH THIRD PARTIES continued
» Consortium agreement, Palapa Ring Construction and Maintenance
» Master Tower Lease Agreement
» Fiber optics lease agreement
» National roaming agreement SIGNIFICANT AGREEMENTS WITH THIRD PARTIES continued
» Joint construction of submarine fiber optic link agreement
» MONETARY ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
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