These financial statements are originally issued in Indonesian language
PT BANK DKI
NOTES TO THE FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2006 and 2005
In Full Rupiah
35
DRAFT
For Discussion Purpose Only April 26, 2007
To be Finalized Agreed by
: Date
:
19. Accruals and Other Liabilities
2006 2005
Rp Rp
Security Deposits 23,594,585,845
11,616,230,780 Sharia Liabilities
13,831,517,019 3,548,475,000
Accrued Liabilities of Banks Operational 12,340,138,662
12,519,405,828 Personnel Liabilities
10,697,462,863 397,478,573
Third Party Liabilities 9,162,264,249
5,459,207,873 Accrued Liabilities- Financing
6,865,215,316 26,016,709,558
Accrued Liabilities - Office Overhead 3,816,643,418
1,952,776,851 Deferred Income
1,578,660,775 918,833,405
Undistributed Profit Sharing 56,919,577
61,428,012 Others
78,264,586 --
Total 82,021,672,310
62,490,545,880
20. Taxation
a. Taxes Payable
2006 2005
Rp Rp
Income Tax Article 21 - Wapu 10,729,308,718
4,541,275,375 Income Tax Article 22 - Wapu
4,869,032 545,454
Income Tax Article 4 Final - Wapu 2,019,799,155
1,890,269,061 Income Tax Article 23 Service - Wapu
306,713,533 219,051,908
Income Tax Article 25 - Wapu 3,320,867,346
1 Income Tax Article 29 - Wapu
- 7,823,163,500
Value Added Tax 37,928,300
37,382,846 Tax Deposits that will be Paid as Bank Persepsi
2,093,195,517 3,262,182,685
Total 18,512,681,601
17,773,870,830
These financial statements are originally issued in Indonesian language
PT BANK DKI
NOTES TO THE FINANCIAL STATEMENTS Continued For the Years Ended December 31, 2006 and 2005
In Full Rupiah
36
DRAFT
For Discussion Purpose Only April 26, 2007
To be Finalized Agreed by
: Date
:
b. Corporate Income Tax
Reconciliation between profit before income tax as presented in statements of income and estimated fiscal profit of the Bank are as follows:
2006 2005
Rp Rp
Profit Before Estimated Income Tax According to Statement of Income
154,283,544,336 143,010,058,248
Temporary Differences
Allowance for Possible Losses on Earning Assets Loans and Placements with Other Banks
-- 14,681,613,822
Allowance for Possible Losses on Earning Assets Securities 17,110,588,926
4,692,733,049
Permanent Differences
Third Party Service and Marketing 1,513,742,211
621,369,644 Income on Employees Loan
7,651,981,840 --
Other Tax Expenses 6,373,782,353
-- Non Operational Expenses
25,048,718,362 1,666,737,338
Income Differences on Securities Valuation-Net 23,596,961,408
-- Total
34,101,852,284 21,662,453,853
Taxable Income 188,385,396,620
164,672,512,101 Rounding
188,385,396,000 164,672,512,000
Calculation of Corporate Income Tax
10X 50,000,000 5,000,000
5,000,000 15X 50,000,000
7,500,000 7,500,000
30X 188,285,396,000; 2005: 164,572,512,000 56,485,618,800
49,371,753,600 Tax Payable
56,498,118,800 49,384,253,600
Prepaid Taxes 62,538,184,980
44,504,900,000
Income Tax Under Over Payment 6,040,066,180
4,879,353,600
c. Deferred Tax Assets
31 Des 2004 Charged
31 Des 2005 Charged
31 Des 2006 to Statement
to Statement of Income
of Income Rp
Rp Rp
Rp Rp
Depreciation of Fixed Assets 434,043,082