OTHER ASSETS continued 2008 DBS Indonesia Full Year 2008 Accounts

CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2008 DAN 2007 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2008 AND 2007 Expressed in millions of Rupiah, unless otherwise stated Lampiran – 527 – Schedule 13. PERPAJAKAN lanjutan

13. TAXATION continued c.

Aset pajak tangguhan c. Deferred tax assets 2008 Saldo awal Beginning balance Dibebankan dikreditkan ke laporan laba rugi Charged credited to statement of income Efek perubahan tarif pajak Effect from tax rate changes Dibebankan dikreditkan ke ekuitas Charged credited to equity Saldo akhir Ending balance Asetkewajiban pajak Deferred tax assets tangguhan: liabilities: - Penyisihan kerugian aset Allowance for possible - produktif dan non- losses on earning assets produktif 1,931 7,092 860 - 4,301 and non-earning assets - Penyisihan imbalan Provision for employee - kerja karyawan 5,649 3,040 1,449 - 7,240 benefits Net book value of - - Nilai buku aset tetap 2,969 2,170 2,673 - 2,466 fixed assets - Penyisihan untuk bonus 12,415 2,179 2,342 - 7,894 Provision for bonuses - - Keuntungankerugian Unrealised gainslosses - yang belum direalisasi from changes in fair atas perubahan nilai value of marketable wajar surat berharga 8,914 7,969 284 - 661 securities - Kerugiankeuntungan yang belum direalisasi Unrealised lossesgains - dari surat berharga from marketable securities dan Obligasi and Government Pemerintah yang Bonds available- tersedia untuk dijual 1,237 - - 13,731 12,494 for-sale Jumlah aset pajak Total tangguhan 26,779 2,154 7,608 13,731 35,056 deferred tax assets 2007 Saldo awal Beginning balance Dibebankan dikreditkan ke laporan laba rugi Charged credited to statement of income Dibebankan dikreditkan ke ekuitas Charged credited to equity Saldo akhir Ending balance Asetkewajiban pajak Deferred tax assets tangguhan: liabilities: - Penyisihan kerugian Allowance for possible - aset produktif dan non- losses on earning assets produktif 3,768 5,699 - 1,931 and non-earning assets - Penyisihan imbalan Provision for employee - kerja karyawan 3,170 2,479 - 5,649 benefits Net book value of - - Nilai buku aset tetap 1,909 1,060 - 2,969 fixed assets - Penyisihan untuk bonus 10,150 2,265 - 12,415 Provision for bonuses - - Keuntungankerugian Unrealised gainslosses - yang belum direalisasi from changes in fair atas perubahan nilai value of marketable wajar surat berharga 8,462 452 - 8,914 securities - Kerugiankeuntungan yang belum direalisasi Unrealised lossesgains - dari surat berharga from marketable securities dan Obligasi and Government Pemerintah yang Bonds available- tersedia untuk dijual 1,022 - 2,259 1,237 for-sale Jumlah aset pajak Total tangguhan 28,481 557 2,259 26,779 deferred tax assets