Pajak Penghasilan IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING

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 - 13 - Pajak tangguhan diukur dengan menggunakan tarif pajak yang berlaku atau secara substansial telah berlaku pada tanggal neraca. Pajak tangguhan dibebankan atau dikreditkan dalam laporan laba rugi, kecuali pajak tangguhan yang dibebankan atau dikreditkan langsung ke ekuitas. Deferred tax is calculated at the tax rates that have been enacted or substantively enacted by the balance sheet date. Deferred tax is charged or credited in the statement of income, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also charged or credited to equity. Aktiva dan kewajiban pajak tangguhan disajikan di neraca atas dasar kompensasi sesuai dengan penyajian aktiva dan kewajiban pajak kini. Deferred tax assets and liabilities are offset in the balance sheet, in the same manner the current tax assets and liabilities are presented. 3. KAS DAN SETARA KAS 3. CASH AND CASH EQUIVALENTS 2005 2004 Rp Rp Kas 7.000.000 5.000.000 Cash on hand Bank Cash in banks Rupiah Rupiah Bank Lippo 61.633.908 8.542.970 Bank Lippo Bank Permata 37.155.955 5.781.693 Bank Permata Bank Mandiri 28.457.633 13.271.183 Bank Mandiri Bank Danamon 16.793.557 12.029.495 Bank Danamon Bank Negara Indonesia 1.298.128 4.388.373 Bank Negara Indonesia ABN Amro Bank N.V. - 177.414 ABN Amro Bank N.V. Jumlah 152.339.181 49.191.128 Subtotal Dollar Amerika Serikat U.S. Dollar Bank Permata 101.352.608 - Bank Permata Bank Mandiri 3.431.456 4.373.268 Bank Mandiri ABN Amro Bank N.V. - 441.275 ABN Amro Bank N.V. Jumlah 104.784.064 4.814.543 Subtotal Jumlah kas dan bank 257.123.245 54.005.671 Total cash on hand and in banks Deposito berjangka Time deposits Rupiah Rupiah Bank Niaga 13.150.000.000 7.080.000.000 Bank Niaga Bank Mandiri 13.072.224.891 6.100.000.000 Bank Mandiri Bank Danamon 11.465.599.315 450.000.000 Bank Danamon Bank NISP 10.232.743.750 9.500.000.000 Bank NISP Bank Permata 8.000.000.000 5.925.000.000 Bank Permata Bank Muamalat Indonesia 6.000.000.000 - Bank Muamalat Indonesia Bank Mega 4.335.000.000 5.250.000.000 Bank Mega Bank Panin 2.500.000.000 2.500.000.000 Bank Panin Jumlah 68.755.567.956 36.805.000.000 Subtotal Dollar Amerika Serikat U.S. Dollar Bank Permata 393.200.000 - Bank Permata Bank NISP 196.600.000 - Bank NISP Jumlah 589.800.000 - Subtotal Jumlah deposito berjangka 69.345.367.956 36.805.000.000 Total time deposits Jumlah kas dan setara kas 69.602.491.201 36.859.005.671 Total cash and cash equivalents Tingkat bunga deposito berjangka Interest rates per annum on time per tahun deposits Rupiah 6,50 - 13,00 5,25 - 7,33 Rupiah Dollar Amerika Serikat 3,50 - 3,75 - U.S. Dollar