TAXATION continued c. Taxes payable
38. TAXATION continued
e. continued The reconciliation between income before tax attributable to the Company and the estimated taxable income for nine months period ended September 30, 2010 and 2011, are as follows: 2010 2011 Income before tax attributable to the Company 10,028,888 8,976,112 Less: income subject to final tax 439,907 349,648 9,588,981 8,626,464 Temporary differences: Amortization of intangible assets 779,946 26,623 Depreciation of property, plant and equipment 308,586 33,195 Allowance for doubtful accounts 296,145 351,463 Accrued employees’ benefits 73,050 93,903 Finance leases 19,752 34,570 Foreign exchange gain loss on deferred consideration for business combinations 32,354 268 Allowance for inventory obsolescence 11,060 13,639 Amortization of land rights 3,223 3,526 Inventories written-off 6,785 9,673 Gain on sale of property, plant and equipment 300,461 113,822 Trade receivables written-off 337,233 467,536 Net periodic pension and other post-retirement benefits costs 379,978 50,113 Payments of deferred consideration for business combinations 892,503 105,960 Accrued early retirement benefits 1,028,639 628,947 Deferred installation fee 63,647 63,792 Other provisions 24,674 35,691 Total temporary differences 2,334,386 246,621 Permanent differences: Net periodic post-retirement health care benefit costs 171,934 148,995 Equity in net income of associates and subsidiaries 5,977,662 6,592,891 Others 889,901 668,101 Total permanent differences 4,915,827 5,775,795 Taxable income 2,338,768 3,097,290 Current corporate income tax expense 467,754 619,458 Income tax borne by Government Note 28 34,566 52,000 Total current income tax expense of the Company 502,320 671,458 Current income tax expense of the subsidiaries 3,032,377 3,622,049 Total current income tax expense 3,534,697 4,293,507 as restated, refer to Note 2p PERUSAHAAN PERSEROAN PERSERO P.T. TELEKOMUNIKASI INDONESIA Tbk AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued DECEMBER 31, 2010 AUDITED AND SEPTEMBER 30, 2011 UNAUDITED AND NINE MONTHS PERIOD ENDED SEPTEMBER 30, 2010 AND 2011 UNAUDITED Figures in tables are presented in millions of Rupiah, unless otherwise stated 8838. TAXATION continued
Parts
» GENERAL a. Establishment and general information
» GENERAL continued a. Establishment and general information continued
» Public offering of securities of the Company
» Subsidiaries GENERAL continued c. Public offering of securities of the Company continued
» GENERAL continued d. Subsidiaries continued
» Authorization of the consolidated financial statements
» Basis of preparation of financial statements
» Principles of consolidation SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued f. Investments continued
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued g. Trade and other receivables
» Property, plant and equipment - direct acquisitions
» Property, plant and equipment under finance leases
» Foreign currency translation Revenue and expense recognition
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued q. Employee benefits continued
» Income tax Financial instruments
» SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued s. Financial instruments continued
» Dividends SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued s. Financial instruments continued
» Earnings per share and earnings per ADS
» TRANSLATION OF RUPIAH INTO UNITED STATES DOLLARS
» ACQUISITIONS OF AD MEDIKA CASH AND CASH EQUIVALENTS December 31, September 30,
» CASH AND CASH EQUIVALENTS continued December 31, September 30,
» CASH AND CASH EQUIVALENTS continued December 31, September 30, TRADE RECEIVABLES
» TRADE RECEIVABLES continued FS 30 Sep 11 Tlkm english
» INVENTORIES December 31, September 30, FS 30 Sep 11 Tlkm english
» ADVANCES AND PREPAID EXPENSES December 31, September 30,
» PSN LONG-TERM INVESTMENTS continued i.
» LONG-TERM INVESTMENTS continued viii. Bangtelindo PROPERTY, PLANT AND EQUIPMENT
» PROPERTY, PLANT AND EQUIPMENT continued PROPERTY, PLANT AND EQUIPMENT continued
» PROPERTY, PLANT AND EQUIPMENT continued
» ADVANCES AND OTHER NON-CURRENT ASSETS
» GOODWILL AND OTHER INTANGIBLE ASSETS continued i continued
» SHORT-TERM BANK LOANS FS 30 Sep 11 Tlkm english
» SHORT-TERM BANK LOANS continued
» MATURITIES OF LONG-TERM LIABILITIES a. Current maturities
» TWO-STEP LOANS continued FS 30 Sep 11 Tlkm english
» BONDS AND NOTES continued a. Bonds
» Promissory Notes BONDS AND NOTES continued
» BANK LOANS BANK LOANS continued
» BANK LOANS continued FS 30 Sep 11 Tlkm english
» DEFERRED CONSIDERATION FOR BUSINESS COMBINATIONS continued
» NON-CONTROLLING INTEREST December 31, September 30,
» CAPITAL STOCK FS 30 Sep 11 Tlkm english
» CAPITAL STOCK continued FS 30 Sep 11 Tlkm english
» TREASURY STOCK continued FS 30 Sep 11 Tlkm english
» TELEPHONE REVENUES 2010 FS 30 Sep 11 Tlkm english
» INTERCONNECTION REVENUES 2010 NETWORK REVENUES 2010
» OTHER TELECOMMUNICATIONS SERVICES 2010 PERSONNEL EXPENSES 2010
» OPERATIONS, MAINTENANCE AND TELECOMMUNICATION SERVICES EXPENSES 2010
» Claim for tax refund December 31, September 30,
» TAXATION continued c. Taxes payable
» TAXATION continued FS 30 Sep 11 Tlkm english
» TAXATION continued g. Deferred tax assets and liabilities
» CASH DIVIDENDS AND GENERAL RESERVE
» PENSION AND OTHER POST-RETIREMENT BENEFITS December 31, September 30,
» PENSION AND OTHER POST-RETIREMENT BENEFITS continued a. Pension continued
» The Company continued December 31, December 31,
» Telkomsel continued December 31, September 30,
» Other post-retirement benefits Infomedia
» POST-RETIREMENT HEALTH CARE BENEFITS
» are as follows: FS 30 Sep 11 Tlkm english
» Government RELATED PARTY TRANSACTIONS
» Indosat RELATED PARTY TRANSACTIONS continued b. Commissioners and Directors remuneration
» RELATED PARTY TRANSACTIONS continued c. Indosat continued
» Others RELATED PARTY TRANSACTIONS continued c. Indosat continued
» RELATED PARTY TRANSACTIONS continued d. Others continued
» Cash and cash equivalents Note 5
» Temporary investments RELATED PARTY TRANSACTIONS continued d. Others continued
» 1,240,220 Trade receivables - net Note 6 780,043
» Trade payables Note 15 RELATED PARTY TRANSACTIONS continued
» 674,346 RELATED PARTY TRANSACTIONS continued
» k. RELATED PARTY TRANSACTIONS continued
» 1,487,906 RELATED PARTY TRANSACTIONS continued
» l. RELATED PARTY TRANSACTIONS continued
» n. Accrued LSA Note 42 242,149
» Accrued pension and other post-retirement
» 692,671 RELATED PARTY TRANSACTIONS continued
» 2,830,218 RELATED PARTY TRANSACTIONS continued
» 5,825,771 RELATED PARTY TRANSACTIONS continued
» SEGMENT INFORMATION FS 30 Sep 11 Tlkm english
» SEGMENT INFORMATION continued FS 30 Sep 11 Tlkm english
» REVENUE-SHARING ARRANGEMENTS “RSA” FS 30 Sep 11 Tlkm english
» Fixed line telephone tariffs
» RSA continued TELECOMMUNICATIONS SERVICES TARIFFS continued c. Interconnection tariffs continued
» VoIP interconnection tariff Network lease tariff
» Tariff for other services Universal Service Obligation “USO”
» TELECOMMUNICATIONS SERVICES TARIFFS continued h. USO continued COMMITMENTS a. Capital expenditures
» COMMITMENTS continued a. Capital expenditures continued
» Borrowings and other credit facilities Others
» COMMITMENTS continued c. Others continued
» CONTINGENCIES FS 30 Sep 11 Tlkm english
» CONTINGENCIES continued FS 30 Sep 11 Tlkm english
» ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES continued
» Interest rate risk continued
» FINANCIAL ASSETS AND LIABILITIES continued
» SUBSEQUENT EVENTS FS 30 Sep 11 Tlkm english
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