OPERATIONS, MAINTENANCE AND TELECOMMUNICATION SERVICES EXPENSES 2013
31. TAXATION continued
d. The components of income tax expense benefit are as follows: 2013 2012 Current The Company 259 435 Subsidiaries 2,928 2,795 3,187 3,230 Deferred The Company 208 25 Subsidiaries 29 190 237 215 3,424 3,015 e. Corporate income tax is computed for each company as a separate legal entity computing corporate income tax on consolidated basis is not applicable in Indonesia. The reconciliation between the accounting profit multiplied by the applicable tax rate and consolidated income tax expense is as follows: 2013 2012 Consolidated profit before income tax 13,557 12,004 Tax calculated at applicable rate 2,711 2,401 Equity in net earnings of subsidiaries before income tax and reversal of consolidation elimination of subsidiaries 1,200 1,029 Tax effects on: Non-deductible expenses 144 87 Non-taxable income 1,173 1,018 Income subject to final tax and final income tax expense 15 23 Others - 8 Income tax expense of the subsidiaries 2,957 2,605 Total income tax expense 3,424 3,015 PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS AS OF JUNE 30, 2013 UNAUDITED AND FOR SIX MONTHS PERIOD ENDED WITH COMPARATIVE FIGURES AS OF DECEMBER 31, 2012 AUDITED AND FOR SIX MONTHS PERIOD ENDED JUNE 30, 2012 UNAUDITED Figures in tables are presented in billions of Rupiah, unless otherwise stated 7431. TAXATION continued
e. continued The reconciliation between consolidated profit before income tax and the estimated taxable income for six months period ended June 30, 2013 and 2012 is as follows: 2013 2012 Consolidated profit before income tax 13,557 12,004 Add back consolidation eliminations 5,852 5,065 Consolidated profit before income tax and eliminations 19,409 17,069 Less: profit before income tax of the subsidiaries 11,853 Profit before income tax attributable to the Company 7,556 6,857 Less: profit subject to final tax 204 190 7,352 6,667 Temporary differences: Depreciation and gain on sale of property and equipment 271 128 Provision for impairment and trade receivables written-off 159 116 Provision for personnel expenses 641 134 Net periodic pension and other post-retirement benefits costs 206 146 Provision for early retirement program 699 Deferred installation fee 20 39 Finance lease 22 14 Other provisions 25 85 Total temporary differences 1,039 84 Permanent differences: Net periodic post-retirement health care benefit costs 187 45 Employee benefits 90 85 Donations 103 96 Equity in net income of associates and subsidiaries 5,865 5,092 Others 338 209 Total permanent differences 5,147 4,657 Taxable income 1,116 2,094 Current corporate income tax expense 233 419 Final income tax expense 26 16 Total current income tax expense of the Company 259 435 Current income tax expense of the subsidiaries 2,928 2,795 Total current income tax expense 3,187 3,230Parts
» Establishment and general information
» Establishment and general information continued
» GENERAL continued FS TLKM Q2 2013 English
» Public offering of securities of the Company
» Public offering of securities of the Company continued Subsidiaries
» GENERAL continued d. Subsidiaries continued
» Subsidiaries continued GENERAL continued
» Basis of preparation of financial statements
» Basis of preparation of financial statements continued
» Principles of consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transactions with related parties
» Transactions with related parties continued
» Business combinations SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investments in associated companies
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prepaid expenses SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible assets SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Intangible assets continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property and equipment - direct acquisitions
» Property and equipment - direct acquisitions continued
» Leases SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Leases continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Deferred charges - land rights
» Trade payables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Borrowings SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Foreign currency translation Revenue and expense recognition
» Revenue and expense recognition continued
» Employee benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Employee benefits continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Income tax SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial instruments SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Financial instruments continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment information Provisions SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Retirement benefits SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Impairment of non-financial assets
» CASH AND CASH EQUIVALENTS continued
» OTHER CURRENT FINANCIAL ASSETS TRADE RECEIVABLES
» TRADE RECEIVABLES continued FS TLKM Q2 2013 English
» INVENTORIES FS TLKM Q2 2013 English
» LONG-TERM INVESTMENTS FS TLKM Q2 2013 English
» LONG-TERM INVESTMENTS continued PROPERTY AND EQUIPMENT
» PROPERTY AND EQUIPMENT continued
» ADVANCES AND OTHER NON-CURRENT ASSETS continued INTANGIBLE ASSETS
» INTANGIBLE ASSETS continued FS TLKM Q2 2013 English
» INTANGIBLE ASSETS continued TRADE PAYABLES June 30,
» ACCRUED EXPENSES June 30, FS TLKM Q2 2013 English
» UNEARNED INCOME June 30, FS TLKM Q2 2013 English
» SHORT-TERM BANK LOANS continued
» CURRENT MATURITIES OF LONG-TERM LIABILITIES
» CURRENT MATURITIES OF LONG-TERM LIABILITIES continued
» TWO-STEP LOANS continued FS TLKM Q2 2013 English
» BONDS AND NOTES FS TLKM Q2 2013 English
» BONDS AND NOTES continued BANK LOANS
» BANK LOANS continued FS TLKM Q2 2013 English
» NON-CONTROLLING INTEREST Juni 30, CAPITAL STOCK
» CAPITAL STOCK continued ADDITIONAL PAID-IN CAPITAL Juni 30,
» REVENUES FS TLKM Q2 2013 English
» OPERATIONS, MAINTENANCE AND TELECOMMUNICATION SERVICES EXPENSES 2013
» TAXATION TAXATION continued FS TLKM Q2 2013 English
» TAXATION continued FS TLKM Q2 2013 English
» TAXATION continued TAXATION continued
» BASIC AND DILUTED EARNINGS PER SHARE
» CASH DIVIDENDS AND GENERAL RESERVE RETIREMENT BENEFITS OBLIGATION
» RETIREMENT BENEFITS OBLIGATION continued a.
» RETIREMENT BENEFITS OBLIGATION continued a. Prepaid pension benefit costs continued
» Pension benefit costs provisions
» RETIREMENT BENEFITS OBLIGATION continued b. Pension benefit costs provisions continued
» POST-RETIREMENT HEALTH CARE BENEFITS
» POST-RETIREMENT HEALTH CARE BENEFITS continued
» Nature of relationships and accountstransactions with related parties
» 2,046 RELATED PARTY TRANSACTIONS continued a.
» 2,107 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» 283 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» 145 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» Cash and cash equivalents Note 3
» Other current financial assets Note 4
» Trade receivables - net Note 5
» Advances and prepaid expenses Note 7
» 14 June 30, 2013 Advances and other non-current
» 5 Short-term bank loans Note 16
» j. Short-term bank loans Note 16
» Long-term bank loans Note 20
» 8,396 RELATED PARTY TRANSACTIONS continued b. Transactions with related parties continued
» Significant agreements with related parties
» Key management personnel remuneration
» POST-RETIREMENT HEALTH CARE BENEFITS continued SEGMENT INFORMATION
» SEGMENT INFORMATION continued FS TLKM Q2 2013 English
» REVENUE-SHARING ARRANGEMENTS RSA FS TLKM Q2 2013 English
» Fixed line telephone tariffs
» Mobile cellular telephone tariffs
» Interconnection tariffs TELECOMMUNICATIONS SERVICES TARIFFS
» SIGNIFICANT COMMITMENTS AND AGREEMENTS a.
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued a.
» Borrowings and other credit facilities
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued c.
» SIGNIFICANT COMMITMENTS AND AGREEMENTS continued
» CONTINGENCIES FS TLKM Q2 2013 English
» CONTINGENCIES continued FS TLKM Q2 2013 English
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES continued FINANCIAL RISK MANAGEMENT
» 0.10 FINANCIAL RISK MANAGEMENT continued
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