BEBAN PEMELIHARAAN INFORMATION TECHNOLOGY MAINTENANCE EXPENSE PENGHASILAN BUNGA INTEREST INCOME LAINNYA - BERSIH OTHERS - NET TAXATION

124 KPEI Laporan T ahunan 2010 P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2010 DAN 2009 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2010 AND 2009 AND FOR THE YEARS THEN ENDED - Continued - 36 - 22. BEBAN UMUM DAN ADMINISTRASI

22. GENERAL AND ADMINISTRATIVE EXPENSES

2010 2009 Rp Rp Biaya konsultan 4.294.537.319 4.574.018.970 Consultant fee Peralatan kantor 2.268.845.232 1.887.257.912 Office supplies Telekomunikasi 1.977.743.121 1.507.639.425 Telecommunication Pelatihan dan literatur 1.784.922.657 1.631.758.232 Training and library Asuransi 1.354.168.841 1.410.481.832 Insurance Rapat 689.204.080 349.414.263 Meeting Lainnya 1.571.947.269 1.547.748.144 Others Jumlah 13.941.368.519 12.908.318.778 Total 23. BEBAN KOMISI FASILITAS INTRADAY 23. INTRADAY FACILITY COMMISSION EXPENSE Akun ini merupakan beban atas komisi fasilitas kredit intraday pada PT Bank Mandiri Persero, Tbk, PT Bank Permata, Tbk dan PT Bank CIMB Niaga, Tbk sebesar 1,5 per tahun yang dihitung dari jumlah nilai penggunaan fasilitas selama 1 satu hari Catatan 32g, 32h dan 32i. This account represents expense arising from the commission expense facility intraday paid to PT Bank Mandiri Persero, Tbk, PT Bank Permata, Tbk and PT Bank CIMB Niaga, Tbk, computed at 1.5 per annum of total amount of facility used per day Notes 32g, 32h and 32i.

24. BEBAN PEMELIHARAAN

TEKNOLOGI INFORMASI

24. INFORMATION TECHNOLOGY MAINTENANCE EXPENSE

Akun ini merupakan beban pemeliharaan sistem komputer, perangkat lunak dan perangkat keras. This account represents expense arising from the maintenance of computer system, computer software and hardware. 25. PENGHASILAN BUNGA 25. INTEREST INCOME 2010 2009 Rp Rp Deposito berjangka 17.097.442.640 17.719.994.580 Time deposits Surat Utang Negara 9.033.246.779 8.429.238.100 Government bonds Jasa giro 2.857.514 9.162.230 Current accounts Jumlah 26.133.546.933 26.158.394.910 Total 26. LAINNYA - BERSIH 26. OTHERS - NET 2010 2009 Rp Rp Rugi selisih kurs 632.321.074 2.318.999.617 Loss on foreign exchange Pendapatan lain-lain 214.680.816 1.157.943.450 Other income Jumlah 847.001.890 3.476.943.067 Total 125 KPEI Annual Report 2010 P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2010 DAN 2009 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2010 AND 2009 AND FOR THE YEARS THEN ENDED - Continued - 37 - 27. PAJAK PENGHASILAN

27. TAXATION

Beban pajak Perusahaan terdiri dari: The Company’s tax expense consists of the following: 2010 2009 Rp Rp Pajak kini 31.043.172.000 30.294.023.760 Current tax Pajak final 4.477.143.881 4.446.311.247 Final tax Pajak tangguhan 266.683.979 131.859.744 Deferred tax Beban pajak 35.786.999.860 34.872.194.751 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: 2010 2009 Rp Rp Laba sebelum pajak menurut Income before tax per statements laporan laba rugi 157.473.407.382 156.229.923.381 of income Perbedaan temporer: Temporary differences: Penyusutan 1.912.983.917 814.623.976 Depreciation Kewajiban imbalan pasca kerja 846.248.000 287.185.000 Post-employment benefits obligation Perbedaan yang tidak dapat diperhitungkan menurut fiskal: Permanent differences: Beban gaji, honor dan Salaries, honorarium and tunjangan 5.666.187.396 4.288.823.142 allowance expenses Beban pengembangan usaha 2.065.317.950 1.195.570.901 Business development expenses Beban umum dan General and administrative administrasi 1.985.224.301 1.210.941.916 expenses Bagian rugi bersih perusahaan Equity in net loss of an associate asosiasi 1.764.488.118 1.627.225.288 company Penghasilan bunga 26.133.546.934 26.158.394.910 Interest income Laba yang belum terealisasi atas Unrealized gain in fair value of penurunan nilai wajar reksadana 11.259.959.748 28.933.657.123 mutual funds Keuntungan atas pelepasan investasi Gain on sale investment of reksadana 5.000.684.523 634.000.000 mutual fund Penghasilan reksadana 1.331.250.000 1.337.088.939 Income from mutual funds Lainnya 10.240.551 1.231.037.577 Others Laba kena pajak 124.172.688.576 108.192.942.257 Taxable income 126 KPEI Laporan T ahunan 2010 P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2010 DAN 2009 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2010 AND 2009 AND FOR THE YEARS THEN ENDED - Continued - 38 - 2010 2009 Rp Rp Beban pajak dengan tarif pajak yang Current tax expense at applicable berlaku: tax rates: 2010 2010 25 x Rp 124.172.688.000 31.043.172.000 - 25 x Rp 124,172,688,000 2009 2009 28 x Rp 108.192.942.000 - 30.294.023.760 28 x Rp 108,192,942,000 Pajak penghasilan final 4.477.143.881 4.446.311.247 Final income tax Jumlah 35.520.315.881 34.740.335.007 Total Pajak penghasilan dibayar di muka Prepaid income taxes Pasal 25 27.066.000.000 19.845.000.000 Article 25 Pajak penghasilan final 4.477.143.881 4.446.311.247 Final income tax Jumlah 31.543.143.881 24.291.311.247 Total Hutang pajak kini Catatan 13 3.977.172.000 10.449.023.760 Current tax payable Note 13 Pajak Tangguhan Deferred Tax Rincian dari aset kewajiban pajak tangguhan adalah sebagai berikut: The details of the Company’s deferred tax assets liabilities are as follows: Dikreditkan Dikreditkan dibebankan dibebankan ke laporan ke laporan laba rugi laba rugi 1 Januari Credited 31 Desember Credited 31 Desember January 1, charged December 31, charged December 31, 2009 to income 2009 to income 2010 Rp Rp Rp Rp Rp Kewajiban imbalan Post-employment pasca kerja 369.348.750 71.796.250 441.145.000 211.562.000 652.707.000 benefits obligation Aset tetap 46.050.786 203.655.994 249.706.780 478.245.979 727.952.759 Equipment and facilities Bersih 323.297.964 131.859.744 191.438.220 266.683.979 75.245.759 Net Berdasarkan Undang-Undang Pajak Penghasilan No. 362008 pengganti Undang-Undang Pajak No. 71983, tarif pajak badan adalah sebesar 28 yang berlaku efektif 1 Januari 2009 dan sebesar 25 yang berlaku efektif 1 Januari 2010. Aset dan kewajiban pajak tangguhan ditetapkan sesuai dengan tarif pajak yang berlaku pada periode ketika aset direalisasikan dan kewajiban diselesaikan. Based on Tax Law No. 362008 the Amendment of Tax Law No. 71983 on income taxes, the new corporate tax rate is set at flat rate of 28 effective January 1, 2009 and 25 effective January 1, 2010. Accordingly, deferred enacted tax assets and liabilities have been adjusted to the enacted tax rates that are expected to apply at the period when the asset is realized or liability is settled. 127 KPEI Annual Report 2010 P.T. KLIRING PENJAMINAN EFEK INDONESIA CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2010 DAN 2009 SERTA UNTUK TAHUN-TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT - Lanjutan P.T. KLIRING PENJAMINAN EFEK INDONESIA NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2010 AND 2009 AND FOR THE YEARS THEN ENDED - Continued - 39 - Rekonsiliasi antara beban pajak perusahaan dan hasil perkalian laba akuntansi sebelum pajak dengan tarif pajak yang berlaku adalah sebagai berikut: A reconciliation between the Company’s tax expense and the amount computed by applying the effective tax rates to income before tax per statements of income is as follows: 2010 2009 Rp Rp Laba sebelum pajak menurut Income before tax per statements laporan laba rugi 157.473.407.382 156.229.923.381 of income Beban pajak sesuai dengan tarif Tax expense at effective pajak yang berlaku 39.368.351.700 43.744.378.475 tax rates Pajak penghasilan final 4.477.143.881 4.446.311.247 Final income tax Pengaruh pajak atas beban manfaat yang tidak dapat diperhitungkan Tax effect of permanent menurut fiskal: differences: Beban gaji, honor dan Salaries, honorarium and tunjangan 1.416.546.849 1.200.870.480 allowance expenses Beban pengembangan usaha 516.329.488 334.759.852 Business development expense Beban umum dan General and administrative administrasi 496.306.075 339.063.736 expenses Bagian rugi bersih perusahaan Equity in net loss of an associate asosiasi 441.122.030 455.623.081 company Penghasilan bunga 6.533.386.733 7.324.350.575 Interest income Laba yang belum terealisasi atas Unrealized gain in fair of mutual kenaikan nilai wajar reksadana 2.814.989.937 8.101.423.995 funds Keuntungan atas pelepasan investasi Gain on sale investment of reksadana 1.250.171.131 177.520.000 mutual funds Penghasilan reksadana 332.812.500 374.384.903 Income from mutual funds Lainnya 2.560.138 344.690.522 Others Penyesuaian atas perubahan tarif pajak - 15.823.169 Adjustment due to changes in tax rates Beban Pajak 35.786.999.860 34.872.194.751 Tax expense 28. IMBALAN PASCA KERJA 28. POST-EMPLOYMENT BENEFITS