EARNINGLOSS PER SHARE continued

PT XL AXIATA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2007, 2008 AND 2009; AND 31 MARCH 2009 AND 2010 Expressed in millions of Rupiah, unless otherwise stated Page 44

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 1,102,310 694,788