Aset pajak tangguhan Deffered tax assets

PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2012 dan 31 Desember 2011 serta Periode yang berakhir pada tanggal 30 September 2012 dan 2011 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND SUBSIDIARY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2012 and December 31, 2011 and for period ended September 30, 2012 and 2011 Expressed in millions of rupiah, unless otherwise stated 115 20. PAJAK PENGHASILAN lanjutan 20. INCOME TAX continued c. Aset pajak tangguhan c. Deffered tax assets Dikreditkan dibebankan ke laporan laba rugi komprehensif Credited charged 31 Desember 2011 to comprehensive Koreksi 30 September 2012 December 31, 2011 statement of income Adjusment September 30, 2012 Aset kewajiban Deferred tax pajak tangguhan assetsliabilities Penyisishan beban corporate Provision for corporate social responsibility 14,804 4,069 2,147 8,588 social responsibility penyisihan imbalan kerja 17,477 672 3,630 14,519 Provision of employee benefits Penyisiahan kerugian kredit Loss from decrease in Penghargaan kerja Gratuity Penyisihan kerugian aktiva Provision for Losses non produktif dan aktiva on non-earning assets produktif selain dari kredit and earning assets yang diberikan dan other than loan and pembiayaan syariah 1,614 2,864 250 1,000 sharia financing Kerugian nilai wajar Loss in fair value surat berharga - 158 32 126 of securities 33,895 6,105 5,559 22,223 Entitas anak 3,279 145 - 3,424 Subsidiary Jumlah 37,174 25,657 Total Efek dari penyesuaian transisi penerapan awal PSAK No. 50 Revisi 2006 dan PSAK No. 55 Dikreditkan Revisi 2006 dibebankan Effect of ke laporan Transition laba rugi adjustment on komprehensif initial adoption Credited 31 Desember of PSAK No. 50 1 Januari charged 31 Desember 2009 Revised 2006 2010 to comprehensive 2010 December 31, of PSAK No. 55 January 1, statement Koreksi December 31, 2009 Revised 2006 2010 of income Adjustment 2010 Asetliablilitas AssetsLiabilities pajak tangguhan Deferred tax Penyisihan kerugian aset non produktif dan aset produktif Provision for losses selain dari kredit on non-earning assets yang diberikan and earning assets dan pembiayaan other than loan syariah 18,450 8,493 9,957 425 10,382 and sharia financing Penyisihan imbalan kerja 14,994 14,994 1,012 1,124 14,882 Provision for employee benefits Penyisihan beban corporate social Provision for corporate responsibility 11,818 11,818 2,090 13,908 social responsibility Penyisihan kerugian kredit 5,464 7,066 1,602 1,835 233 Provision for loan losses Penghargaan kerja 5,136 5,136 2,121 7,257 Gratuity Kerugian dari Loss from decline in penurunan nilai fair value of held-for-trading wajar surat berharga 5,128 5,128 5,128 - marketable securities 60,990 15,559 45,431 2,355 1,124 46,662 Entitas anak 1,554 Subsidiaries Total 48,216 Total Manajemen berkeyakinan bahwa aset pajak tangguhan dapat dipulihkan dan dikompensasikan dengan laba fiskal pada masa mendatang. Management believes that deferred tax assets can be utilized and can be compensated against future taxable income. PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 30 September 2012 dan 31 Desember 2011 serta Periode yang berakhir pada tanggal 30 September 2012 dan 2011 Disajikan dalam jutaan rupiah, kecuali dinyatakan lain PT BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN Tbk AND SUBSIDIARY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS September 30, 2012 and December 31, 2011 and for period ended September 30, 2012 and 2011 Expressed in millions of rupiah, unless otherwise stated 116 20. PAJAK PENGHASILAN continued 20. INCOME TAX continued