US _Transkrip_2010_english (company)
8B-1
SPECIAL ATTACHMENT
INDUSTRIAL COMPANIES
8B-1
CORPORATE ANNUAL INCOME TAX RETURN
TAXABLE YEAR
TRANSCRIPT OF ELEMENTS CITATION OF
FINANCIAL STATEMENT
2
0
FOR CORPORATION PERMITTED TO MAINTAIN BOOKS OF ACCOUNT IN ENGLISH LANGUAGE
AND UNITED STATES DOLLAR CURRENCY
TIN
:
TAXPAYER'S NAME
:
I.
ELEMENTS FROM BALANCE SHEET
DESCRIPTION
NO.
VALUE (US$)
DESCRIPTION
NO.
VALUE (US$)
1. CASH AND EQUIVALENT
1. ACCOUNT PAYABLE - THIRD PARTIES
2. TEMPORARY INVESTMENTS
2. ACCOUNT PAYABLE - RELATED PARTIES
3. ACCOUNT RECEIVABLE - THIRD PARTIES
3. INTEREST PAYABLE
4. ACCOUNT RECEIVABLE - RELATED PARTIES
4. TAXES PAYABLE
5. OTHER RECEIVABLE - THIRD PARTIES
5. DIVIDENDS PAYABLE
6. OTHER RECEIVABLE - RELATED PARTIES
6. ACCRUED EXPENSES
7. ALLOWANCE FOR DOUBTFUL ACCOUNTS
7. SHORT - TERM BANK LOANS
8. INVENTORIES
8. LONG - TERM DEBTS-CURRENT MATURITIES
9. PREPAID EXPENSES
9. ADVANCES
10. ADVANCES
10. OTHER CURRENT LIABILITIES
11. OTHER CURRENT ASSETS
11. LONG - TERM DEBT - BANK LOANS
12. LONG-TERM RECEIVABLES
12. LONG-TERM DEBT-THIRD PARTIES
13. LAND AND BUILDINGS
13. LONG-TERM DEBT-RELATED PARTIES
14. OTHER FIXED ASSETS
14. DEFFERED TAX LIABILITIES
15. LESS: ACCUMULATED DEPRECIATION
15. OTHER NON-CURRENT LIABILITIES
16. INVESMENT IN ASSOCIATES
16. CAPITAL STOCK
17. OTHER LONG-TERM INVESTMENTS
17. ADDITONAL PAID - IN CAPITAL
18. INTANGIBLE ASSETS
18.
19. DEFERRED TAX ASSET
19. RETAINED EARNINGS
20. OTHER NON - CURRENT ASSETS
20. OTHER EQUITY
TOTAL LIABILITIES AND OWNERS' EQUITY
TOTAL ASSETS
II.
RETAINED EARNINGS FROM PREVIOUS
YEARS
ELEMENTS FROM INCOME STATEMENT
DESCRIPTION
NO.
VALUE (US$)
1. NET SALES
2.
MATERIALS
3.
DIRECT LABOUR
4.
FACTORY OVERHEAD
5. MANUFACTURING COST (2 + 3 + 4)
6.
WORK IN PROCESS - BEGINNING
7.
WORK IN PROCESS - ENDING
8. COST OF GOOD MANUFACTURE (5 + 6 - 7)
9.
FINISHED GOODS - BEGINNING
10.
FINISHED GOODS - ENDING
11. COST OF GOOD SOLD (8 + 9 - 10)
12. GROSS PROFIT (1 - 11)
13. SELLING EXPENSES
14. GENERAL AND ADMINISTRATIVE EXPENSES
15. PROFIT (12 - 13 - 14)
16. OTHERS INCOME (EXPENSES)
17. NET EARNINGS OF ASSOCIATES
18. INCOME BEFORE INCOME TAX BENEFIT/ (EXPENSE) (15 + 16 + 17)
19. INCOME TAX BENEFIT / (EXPENSE)
20. NET EARNINGS FROM NORMAL ACTIVITIES (18 - 19)
21. EXTRA ORDINARY ITEMS
22. INCOME BEFORE MINORITY INTEREST IN NET EARNINGS OF SUBSIDIARIES (20 + 21)
23. MINORITY INTEREST IN NET EARNINGS OF SUBSIDIARIES
24. NET PROFIT (22 - 23)
III. TRANSACTION WITH RELATED PARTIES UNDER FINANCIAL ACCOUNTING STANDARD GUIDELINES (PSAK) NUMBER 7
PARTIES
NO.
TYPES OF TRANSACTION
TRANSACTION VALUE (US$)
DECLARATION
Understanding All The Sanctions Provided by The Law and Regulations, I Hereby Declare that The Information Stated in this Return, Including All Attachments Provided, are True,
Complete, Clear, and Under No Circumstances Whatsoever.
2
a.
….…………………………………,
(date)
(month)
0
(year)
(Place)
b.
TAXPAYER
AUTHORIZED/REPRESENTATIVE
c. FULL NAME OF MANAGEMENT/REPRESENTATIVE
(d. Signature and Company Seal)
SPECIAL ATTACHMENT
CORPORATE ANNUAL INCOME TAX RETURN
8B-2 TRADING COMPANIES
8B-2
TAXABLE YEAR
TRANSCRIPT OF ELEMENTS CITATION OF
FINANCIAL STATEMENT
2
0
FOR CORPORATION PERMITTED TO MAINTAIN BOOKKEEPING IN ENGLISH LANGUAGE AND
UNITED STATE DOLLAR CURRENCY
TIN
:
TAXPAYER'S NAME
:
I. ELEMENT FROM BALANCE SHEET
DESCRIPTION
NO.
VALUE (US$)
DESCRIPTION
NO.
VALUE (US$)
1. CASH AND EQUIVALENT
1. ACCOUNT PAYABLE -THIRD PARTIES
2. TEMPORARY INVESTMENTS
2. ACCOUNT PAYABLE - RELATED PARTIES
3. ACCOUNT RECEIVABLE - THIRD PARTIES
3. INTEREST PAYABLE
4. ACCOUNT RECEIVABLE - RELATED PARTIES
4. TAXES PAYABLE
5. OTHER RECEIVABLE - THIRD PARTIES
5. DIVIDEND PAYABLE
6. OTHER RECEIVABLE - RELATED PARTIES
6. ACCRUED EXPENSES
7. ALLOWANCE FOR DOUBTFUL ACCOUNTS
7. SHORT - TERM BANK LOANS
8. INVENTORIES
8. LONG - TERM DEBTS-CURRENT MATURITIES
9. PREPAID EXPENSES
9. ADVANCES
10. ADVANCES
10. OTHER CURRENT LIABILITIES
11. OTHER CURRENT ASSET
11. LONG - TERM DEBT - BANK LOANS
12. LONG - TERM RECEIVABLES
12. LONG - TERM DEBT - THIRD PARTIES
13. LAND AND BUILDINGS
13. LONG -TERM DEBT - RELATED PARTIES
14. OTHER FIXED ASSETS
14. DEFFERED TAX LIABILITIES
15. LESS: ACCUMULATED DEPRECIATION
15. OTHER LONG - TERM LIABILITIES
16. INVESTMENTS IN ASOCIATES
16. CAPITAL STOCK
17. OTHER LONG - TERM INVESTMENTS
17. ADDITIONAL PAID-IN CAPITAL
18. INTANGIBLE ASSETS
18.
19. DEFERRED TAX ASSET
19. RETAINED EARNINGS
20. OTHER NON - CURRENT ASSET
20. OTHER EQUITY
TOTAL LIABILITIES AND OWNERS' EQUITY
TOTAL ASSETS
II.
RETAINED EARNINGS FROM PREVIOUS
YEARS
ELEMENTS FROM INCOME STATEMENT
DESCRIPTION
NO.
VALUE (US$)
1. NET SALES
2. PURCHASE
3. MERCHANDISE INVENTORY- BEGINNING
4. MERCHANDISE INVENTORY- ENDING
5. COST OF GOOD SOLD (2 + 3 - 4)
6. GROSS PROFIT (1 - 5)
7. SALES EXPENSE
8. GENERAL AND ADMINISTRATIVE EXPENSES
9. PROFIT (6 - 7 - 8)
10. INCOME/(EXPENSE) OTHER
11. NET EARNINGS OF ASSOCIATES
12. INCOME BEFORE INCOME TAX (9 + 10 + 11)
13. INCOME TAX BENEFIT (EXPENSE)
14. NET EARNINGS FROM NORMAL ACTIVITIES (12 - 13)
15. EXTRAORDINARY ITEMS
16. GAIN/LOSS BEFORE MINORITY INTEREST (14 + 15)
17. MINORITY INTEREST IN NET EARNIGS OF SUBSIDIARIES
18. NET PROFIT (16 - 17)
III. TRANSACTION WITH RELATED PARTIES UNDER FINANCIAL ACCOUNTING STANDARD GUIDELINES (PSAK) NUMBER 7
TYPES OF TRANSACTION
PARTIES
NO.
TRANSACTION VALUE (US$)
DECLARATION
Understanding All The Sanctions Provided by The Law and Regulations, I Hereby Declare that The Information Stated in this Return, Including All Attachments Provided, are True,
Complete, Clear, and Under No Circumstances Whatsoever.
a.
….…………………………………,
(Place)
b.
TAXPAYER
2
(date)
(month)
0
(year)
AUTHORIZED/REPRESENTATIVE
c. FULL NAME OF MANAGEMENT/REPRESENTATIVE
(d. Signature and Company Seal)
8B-3
8B-3
SPECIAL ATTACHMENT
CORPORATE ANNUAL INCOME TAX RETURN
CONVENTIONAL BANKS
TRANSCRIPT OF ELEMENTS CITATION OF
FINANCIAL STATEMENT
TAXABLE YEAR
2
FOR CORPORATION PERMITTED TO MAINTAIN BOOKKEEPING IN ENGLISH LANGUAGE AND
UNITED STATE DOLLAR CURRENCY
TIN
0
:
TAXPAYER'S NAME
:
I. ELEMENTS FROM BALANCE SHEET
DESCRIPTION
NO.
VALUE (US$)
DESCRIPTION
NO.
1. CASH
1. OBLIGATION DUE IMMEDIATELY
2. GIRO AT CENTRAL BANK
2.
VALUE (US$)
DEPOSITS FROM CUSTOMERS - RELATED
PARTIES
DEPOSITS FROM CUSTOMERS - THIRD
3.
PARTIES
3. GIRO AT OTHER BANK - NET
4. PLACEMENTS ON CENTRAL BANK - NET
4. DEPOSITS FROM OTHER BANKS
5. PLACEMENTS ON OTHER BANKS - NET
5. REPURCHASE AGREEMENTS, NET OF
6. MARKETABLE SECURITIES - RELATED PARTIES
6. DERIVATIVE PAYABLES
7. MARKETABLE SECURITIES - THIRD PARTIES
7. ACCEPTANCE PAYABLES
MARKETABLE SECURITIES PURCHASED UNDER
8.
RESALE AGREEMENT, NET OF ALLOWANCE
8. TAXES PAYABLE
9. DERIVATIVE RECEIVABLES, NET OF ALLOWANCE
9. MARKETABLE SECURITIES ISSUED
MARKETABLE SECURITIES SOLD UNDER
ALLOWANCE
10. LOANS, NET OF ALLOWANCE
CONSUMER FINANCING RECEIVABLES, NET OF
11.
ALLOWANCE
10. LOAN RECEIVED
ESTIMATED LOSSES ON COMMITMENTS AND
11.
CONTIGENCIES
12. ACCEPTANCE RECEIVABLES, NET OF ALLOWANCE
12. DEFFERED TAX LIABILITIES
13. GOVERNMENT BONDS
13. ACCRUALS LIABILITIES
14. INVESTMENTS, NET OF ALLOWANCE
14. OTHER LIABILITIES
15. GOODWILL - NET OF ACCUMULATED AMORTIZATION
15. SUBORDINATED DEBTS
16. FIXED ASSET
16. CAPITAL STOCK
17. LESS: ACCUMULATED DEPRECIATION
17. ADDITIONAL PAID - IN CAPITAL
18. DEFFERED TAX ASSET
18.
19. PREPAID EXPENSES
19. RETAINED EARNINGS
20. OTHER ASSETS
20. OTHER EQUITY
RETAINED EARNINGS FROM PREVIOUS
YEARS
TOTAL LIABILITIES AND OWNERS' EQUITY
TOTAL ASSETS
II. ELEMENTS FROM INCOME STATEMENT
DESCRIPTION
NO.
VALUE (US$)
1. INTEREST INCOME
2. INTEREST EXPENSE
3. NET INTEREST INCOME (1 - 2)
4. OTHER OPERATING INCOME
5. OTHER OPERATING EXPENSES
6. INCOME FROM OPERATIONS (3 + 4 - 5)
7. NON-OPERATING INCOME
8. NON-OPERATING EXPENSES
9. NON-OPERATING INCOME - NET (7 - 8)
10. NET EARNINGS OF ASSOCIATES
11. INCOME BEFORE INCOME TAX (3 + 6 + 9 + 10)
12. INCOME TAX BENEFIT (EXPENSE)
13. NET EARNINGS FROM NORMAL ACTIVITIES ( 11 - 12)
14. EXTRAORDINARY ITEMS
15. INCOME BEFORE MINORITY INTEREST IN NET EARNIGS OF SUBSIDIARIES (13-14)
16. MINORITY INTEREST IN NET EARNIGS OF SUBSIDIARIES
17. NET PROFIT (15 - 16)
III. TRANSACTION WITH RELATED PARTIES UNDER FINANCIAL ACCOUNTING STANDARD GUIDELINES (PSAK) NUMBER 7
PARTIES
NO.
TYPES OF TRANSACTION
TRANSACTION VALUE (US$)
DECLARATION
Understanding All The Sanctions Provided by The Law and Regulations, I Hereby Declare that The Information Stated in this Return, Including All Attachments Provided, are True,
Complete, Clear, and Under No Circumstances Whatsoever.
2 0
a.
….…………………………………,
(date)
(month)
(year)
(Place)
b.
TAXPAYER
AUTHORIZED/REPRESENTATIVE
c. FULL NAME OF MANAGEMENT/REPRESENTATIVE
(d. Signature and Company Seal)
8B-4
8B-4
SPECIAL ATTACHMENT
SHARIA
BANKS
CORPORATE ANNUAL INCOME TAX RETURN
TRANSCRIPT OF ELEMENTS CITATION OF
FINANCIAL STATEMENT
TAXABLE YEAR
2
FOR CORPORATION PERMITTED TO MAINTAIN BOOKKEEPING IN ENGLISH
LANGUAGE AND UNITED STATE DOLLAR CURRENCY
TIN
:
TAXPAYER'S NAME
:
0
I. ELEMENTS FROM BALANCE SHEET
DESCRIPTION
NO.
VALUE (US$)
VALUE (US$)
DESCRIPTION
NO.
1. CASH AND EQUIVALENT
1. OBLIGATION DUE IMMEDIATELY
2. PLACEMENTS ON CENTRAL BANK
2. DEPOSIT (WADIAH SAVING AND GIRO)
3. GIRO ON OTHER BANKS - NET
3.
4. PLACEMENT ON OTHER BANK - NET
4. LIABILITIY TO OTHER BANK
5. SECURITIES
5. RECEIVED FINANCING
RECEIVABLES (MURABAHAH, SALAM, ISTISHNA,
6.
IJAROH, ETC)
6. UNDISTRIBUTED OF PROFIT ANNOUNCED
7. MUDHARABAH FINANCING
7. ZAKAT PAYABLE
8. MUSYAROKAH FINANCING
8. TAX PAYABLE
9. INVENTORIES (ASSET FOR RESALES)
OTHER LIABILITY (SALAM LIABILITY AND
ISTISHNA LIABILITY)
9. DEFERRED TAX LIABILITIES
10. ASSETS ACQUIRED FOR IJARAH
10. OTHER PAYABLE
11. ASSET OF ISTISHNA IN COMPLETION
11.
12. INVESTMENT
12. (MUDHARABAH DEPOSIT AND SAVING) BANK
(MUDAROBAH DEPOSIT AND SAVING) NON
BANK
13. FIXED ASSET
13. CAPITAL STOCK
14. LESS: ACCUMULATED DEPRECIATION
14. ADDITIONAL PAID-IN CAPITAL
15. DEFERRED TAX ASSETS
15. PREVIOUS RETAINED EARNING
16. PREPAID EXPENSES
16. RETAINED EARNING FOR THIS YEAR
17. OTHER ASSETS
17. OTHER EQUITY
TOTAL LIABILITIES AND OWNER'S EQUITY
TOTAL ASSETS
II. ELEMENTS FROM INCOME STATEMENT
DESCRIPTION
NO.
VALUE (US$)
1. OPERATING REVENUE
2. RIGHT OF THIRD PARTIES ON THE UNRELATED INVESTMENT RETURN
3. MAJOR OPERATIONS INCOME - NET (1 - 2)
4. OTHER OPERATING REVENUES
5. OTHER OPERATING EXPENSES
6. INCOME FROM OPERATIONS (3 + 4 - 5)
7. NON-OPERATING REVENUE
8. NON OPERATING EXPENSES
9. NET EARNINGS OF ASSOCIATES
10. INCOME BEFORE INCOME TAX (6 + 7 - 8 + 9)
11. INCOME TAX BENEFIT (EXPENSE)
12. NET EARNINGS FROM NORMAL ACTIVITIES (10 - 11)
13. EXTRAORDINARY ITEMS
14. INCOME BEFORE MINORITY INTEREST IN NET EARNIGS OF SUBSIDIARIES (12-13)
15. MINORITY INTEREST IN NET EARNIGS OF SUBSIDIARIES
16. NET PROFIT (14 - 15)
III. TRANSACTION WITH RELATED PARTIES UNDER FINANCIAL ACCOUNTING STANDARD GUIDELINES (PSAK) NUMBER 7
PARTIES
NO.
TYPES OF TRANSACTION
TRANSACTION VALUE (US$)
DECLARATION
Understanding All The Sanctions Provided by The Law and Regulations, I Hereby Declare that The Information Stated in this Return, Including All Attachments Provided, are True,
Complete, Clear, and Under No Circumstances Whatsoever.
2
(date)
a.
(month)
0
(year)
….…………………………………,
(Place)
b.
TAXPAYER
AUTHORIZED/REPRESENTATIVE
c. FULL NAME OF MANAGEMENT/REPRESENTATIVE
(d. Signature and Company Seal)
8B-5
SPECIAL ATTACHMENT
INSURANCE COMPANY
8B-5
CORPORATE ANNUAL INCOME TAX RETURN
TRANSCRIPT OF ELEMENTS CITATION OF
FINANCIAL STATEMENT
TAXABLE YEAR
2
FOR CORPORATION PERMITTED TO MAINTAIN BOOKKEEPING IN ENGLISH LANGUAGE AND
UNITED STATE DOLLAR CURRENCY
TIN
:
TAXPAYER'S NAME
:
I.
0
ELEMENTS FROM BALANCE SHEET
VALUE (US$)
DESCRIPTION
NO.
DESCRIPTION
NO.
1. INVESTMENTS - TIME DEPOSITS
VALUE (US$)
1. OBLIGATION TO POLICYHOLDER
2. INVESTMENTS IN SHARES OF STOCK
2. OBLIGATION FOR FUTURE POLICY BENEFITS
3. INVESTMENTS - BONDS
3. ESTIMATED OWN RETENTION CLAIMS
4. INVESTMENTS - TRADING SECURITIES
4. CLAIMS PAYABLE
5. INVESMENTS-DIRECT SHARE
5. UNEARNED PREMIUMS
6. INVESTMENTS- LAND AND BUILDING
6. TOTAL OBLIGATION TO POLICYHOLDER
7. INVESTMENTS- MORTGAGES LOAN
7. DEPOSIT PREMIUMS
8. INVESTMENTS- INSURANCE POLICY LOANS
8. COMMISION PAYABLES
9. OTHER INVESTMENTS
9. RE-INSURANCE PAYABLES
10. CASH ON HAND AND IN BANKS
10. ACCRUED EXPENSES
11. PREMIUM RECEIVABLES
11. TAXES PAYABLE
12. RE-INSURANCE RECEIVABLES
12. DEFFERED TAX LIABILITIES
13. INVESTMENT RETURN RECEIVABLES
13. OTHER LIABILITIES
14. OTHER ACCOUNT RECEIVABLES
14. CAPITAL STOCK
15. PREPAID EXPENSES
15. ADDITIONAL PAID-IN CAPITAL
16. DEFFERED TAX ASSETS
16.
DIFFERENCE IN VALUE RESULTING FROM RESTUCTURING
TRANSACTION WITH ENTITIES UNDER COMMON CONTROL
17. FIXED ASSETS
17. DIFFERENCE ON REVALUATION OF FIXED ASSET
18. LESS: ACCUMULATED DEPRECIATION
18.
NET UNREALIZED GAIN (LOSS) ON INCREASE (DECREASE) IN
FAIR VALUE OF AVAILABLE FOR SALE SECURITIES
19. DEFERRED ACQUISITION COST – NET
19. RETAINED EARNINGS
20. OTHER ASSETS
20. OTHER EQUITY
TOTAL LIABILITIES AND OWNERS' EQUITY
TOTAL ASSETS
II.
ELEMENTS FROM INCOME STATEMENT
VALUE (US$)
DESCRIPTION
NO.
1. GROSS PREMIUMS
2. REINSURANCE PREMIUMS
3. DECREASE (INCREASE) IN UNEARNED PREMIUMS
4. TOTAL PREMIUMS INCOME (1 + 2 + 3)
5. NET INCOME FROM INVESTMENTS
6. OTHERS
7. TOTAL INCOME (4 + 5 + 6)
8. CLAIMS AND BENEFITS
9. RE-INSURANCE CLAIMS
10. INCREASE IN FUTURE POLICYHOLDER BENEFIT LIABILITIES AND ESTIMATED CLAIMS LIABILITIES
11. ACQUISITION COST
12. OPERATING EXPENSES
13. SELLING EXPENSES
14. GENERAL AND ADMINISTRATIVE EXPENSE
15. OTHER EXPENSES
16. TOTAL EXPENSES (TOTAL 8 TO 15)
17. INCOME FROM OPERATIONS (7 - 16)
18. NET EARNINGS OF ASSOCIATES
19. INCOME BEFORE INCOME TAX BENEFIT/(EXPENSE)(17+ 18)
20. INCOME TAX BENEFIT / (EXPENSE)
21. GAINS (LOSSES) FROM NORMAL ACTIVITIES (19 - 20)
22. EXTRA ORDINARY ITEMS
23. INCOME BEFORE MINORITY INTEREST IN NET EARNIGS OF SUBSIDIARIES (21 + 22)
24. MINORITY INTEREST IN NET EARNIGSSOF SUBSIDIARIES
25. NET PROFIT (23 - 24)
III. TRANSACTION WITH RELATED PARTIES UNDER FINANCIAL ACCOUNTING STANDARD GUIDELINES (PSAK) NUMBER 7
PARTIES
NO.
TYPES OF TRANSACTION
TRANSACTION VALUE (US$)
DECLARATION
Understanding All The Sanctions Provided by The Law and Regulations, I Hereby Declare that The Information Stated in this Return, Including All Attachments Provided, are True,
Complete, Clear, and Under No Circumstances Whatsoever.
2
a.
….…………………………………,
(date)
(month)
0
(year)
(Place)
b.
TAXPAYER
AUTHORIZED/REPRESENTATIVE
c. FULL NAME OF MANAGEMENT/REPRESENTATIVE
(d. Signature and Company Seal)
8B-6
SPECIAL ATTACHMENT
NONQUALIFICATION
8B-6
CORPORATE ANNUAL INCOME TAX RETURN
TRANSCRIPT OF ELEMENTS CITATION OF
FINANCIAL STATEMENT
TAXABLE YEAR
2
FOR CORPORATION PERMITTED TO MAINTAIN BOOKKEEPING IN ENGLISH LANGUAGE AND
UNITED STATE DOLLAR CURRENCY
TIN
:
TAXPAYER'S NAME
:
I.
0
ELEMENTS FROM BALANCE SHEET
DESCRIPTION
NO.
VALUE (US$)
VALUE (US$)
DESCRIPTION
NO.
1. CASH AND EQUIVALENT
1. ACCOUNT PAYABLE - THIRD PARTY
2. TEMPORARY INVESTMENT
2. ACCOUNT PAYABLE - RELATED PARTIES
3. ACCOUNT RECEIVABLE - THIRD PARTIES
3. INTEREST PAYABLE
4. ACCOUNT RECEIVABLE - RELATED PARTIES
4. INTEREST TAXES
5. OTHER ACCOUNT RECEIVABLE - THIRD PARTIES
5. DIVIDEND PAYABLE
6. OTHER RECEIVABLE WITH RELATED PARTIES
6. ACCRUED EXPENSES
7. ALLOWANCE FOR DOUBTFUL ACCOUNTS
7. BANK PAYABLES
8. INVENTORIES
8. LONG - TERM DEBTS-CURRENT MATURITIES
9. PREPAID EXPENSES
9. ADVANCES
10. PURCHASING DOWN PAYMENT
10. OTHER CURRENT LIABILITIES
11. OTHER CURRENT ASSETS
11. LONG - TERM DEBT-BANK LOANS
12. LONG - TERM RECEIVABLE
12. LONG - TERM DEBT-THIRD PARTIES
13. LAND AND BUILDING
13. LONG -TERM DEBT-RELATED PARTIES
14. OTHER FIXED ASSETS
14. DEFERRED TAX LIABILITIES
15. ACCUMULATED DEPRECIATION
15. OTHER NON CURRENT LIABILITIES
16. INVESTMENT IN ASSOCIATION COMPANIES
16. CAPITAL STOCK
17. OTHER LONG - TERM INVESTMENTS
17. ADDITIONAL PAID-IN CAPITAL
18. INTANGIBLE ASSETS
18. RETAINED EARNING FROM PREVIOUS YEAR
19. DEFERRED TAX ASSETS
19. RETAINED EARNINGS
20. OTHER NON CURRENT ASSETS
20. OTHER EQUITY
TOTAL LIABILITY AND OWNER'S EQUITY
TOTAL ASSETS
II. ELEMENTS FROM INCOME STATEMENT
DESCRIPTION
NO.
VALUE (US$)
1. NET SALES
2. BEGINNING INVENTORY
3. PURCHASE
4. ENDING INVENTORY
5. COST OF GOOD SOLD (2 + 3 - 4)
6. GROSS PROFIT (1 - 5)
7. SALES EXPENSE
8. GENERAL AND ADMINISTRATION EXPENSE
9. PROFIT (6 - 7 - 8)
10. INCOME/ (EXPENSE) OTHER
11. NET EARNINGS FROM ASSOCIATES
12. INCOME BEFORE INCOME TAX (9 + 10 + 11)
13. INCOME TAX BENEFIT( EXPENSE)
14. GAIN (LOSS) FROM NORMAL ACTIVITIES (12 - 13)
15. EXTRAORDINARY ITEMS
16. GAIN/LOSS BEFORE MINORITY INTEREST (14 + 15)
17. MINORITY INTEREST IN NET EARNING OF SUBSIDIARIES
18. NET PROFIT (16 - 17)
III. TRANSACTION WITH RELATED PARTIES UNDER FINANCIAL ACCOUNTING STANDARD GUIDELINES (PSAK) NUMBER 7
PARTIES
NO.
TYPES OF TRANSACTION
TRANSACTION VALUE (US$)
DECLARATION
Understanding All The Sanctions Provided by The Law and Regulations, I Hereby Declare that The Information Stated in this
Return, Including All Attachments Provided, are True, Complete, Clear, and Under No Circumstances Whatsoever.
2
a.
….…………………………………,
(date)
(month)
0
(year)
(Place)
b.
TAXPAYER
AUTHORIZED/REPRESENTATIVE
c. FULL NAME OF MANAGEMENT/REPRESENTATIVE
(d. Signature and Company Seal)
SPECIAL ATTACHMENT
8B-7 PENSION FUND
8B-7
CORPORATE ANNUAL INCOME TAX RETURN
FOR TAXPAYER PERMITTED TO MAINTAIN BOOKS OF ACCOUNT IN ENGLISH LANGUAGE AND UNITED STATED
DOLLAR CURRENCY
TAXABLE YEAR
TRANSCRIPT OF ELEMENTS CITATION OF
FINANCIAL STATEMENT
TIN
:
TAXPAYER'S NAME
:
I.
0
ELEMENT FROM BALANCE SHEET
DESCRIPTION
NO.
VALUE (US$)
DESCRIPTION
NO.
INVESTMENT (Acquisition Cost)
VALUE(US$)
1. ACTUARIAL LIABILITIES
2. DIFFERENCE ON ACTUARIAL LIABILITIES
1. DEPOSIT ON CALL
2. TIME DEPOSIT
NON ACTUARIAL LIABILITIES
3. CERTIFICATE ON DEPOSIT
4.
2
3. MATURE PENSION BENEFIT DEBTS
CERTIFICATES OF CENTRAL BANK
4. INVESTMENT PAYABLE
5. SHARE
5. PREPAID INCOME
6. BOND
6. ACCRUED EXPENSE
7. INVESTMENT IN MUTUAL FUND UNIT
7. OTHER NON ACTUARIAL LIABILITIES
8. GOVERNMENT SECURITIES
9. COLLECTIVE INVESTMENT UNIT
10. DIRECT PLACEMENT
11. LETTER OF DEBT
12. LAND AND BUILDING (Net)
13. OTHER ALLOWED INVESTMENT
14. DIFFRENCE ON INVESTMENT APPRAISAL
NON INVESTMENT CURRENT ASSETS
15. CASH AND BANK
16. CONTRIBUTIONS - NORMAL EMPLOYEE
17. CONTRIBUTIONS - NORMAL PARTICIPANT
18. CONTRIBUTIONS - ADDITIONAL PARTICIPANT
19. LATE PREMIUM INTEREST RECEIVABLE
20. PREPAID EXPENSE
21. INVESTMENT RECEIVABLE
22. INVESTMENT REVENUE RECEIVABLE
23. OTHER RECEIVABLE
OPERATING ASSETS
24. LAND AND BUILDING (Net)
25. OTHER OPERATING ASSETS (Net)
TO
TA
TOTAL ASSETS
II. ELEMENT FROM INCOME STATEMENT
DESCRIPTON
NO.
VALUE (RUPIAH)
1. INVESTMENT EARNING
2.
INVESTMENT EXPENSE
3. RETURN ON INVESTMENT (1 - 2)
OPERATING EXPENSES :
4.
SALARY/HONORARIUM OF EMPLOYEE , MANAGEMENT AND SUPERVISORY BOARD
5.
OFFICE EXPENSES
6.
MAINTENANCE EXPENSES
7.
DEPRECIATION EXPENSES
8.
EXPENSES OF THIRD PARTY'S SERVICE
9.
OTHER OPERATING EXPENSES
10.
TOTAL OPERATING EXPENSES (4 + 5 + 6 + 7 + 8 + 9)
11. OTHER INCOMES
12. OTHER EXPENSES
13. NET PROFIT (3 - 10 + 11 - 12)
III. TRANSACTION WITH RELATED PARTIES UNDER FINANCIAL ACCOUNTING STANDARD GUIDELINES (PSAK) NUMBER 7
PARTIES
NO.
TYPES OF TRANSACTION
TRANSACTION VALUE (US$)
DECLARATION
Understanding All The Sanctions Provided by The Law and Regulations, I Hereby Declare that The Information Stated in this
Return, Including All Attachments Provided, are True, Complete, Clear, and Under No Circumstances Whatsoever.
a.
(Place)
b.
TAXPAYER
2
….…………………………………,
(date)
(month)
0
(year)
AUTHORIZED/REPRESENTATIF
c. FULL NAME OF MANAGEMENT/REPRESENTATIF
(d. Signature and Company Seal)
8B-8
FINANCING
COMPANY
SPECIAL ATTACHMENT
8B-8
CORPORATE ANNUAL INCOME TAX RETURN
FOR TAXPAYER PERMITTED TO MAINTAIN BOOKS OF ACCOUNT IN ENGLISH LANGUAGE AND UNITED STATED
DOLLAR CURRENCY
TAXABLE YEAR
TRANSCRIPT OF ELEMENTS CITATION OF
FINANCIAL STATEMENT
TIN
:
TAXPAYER'S NAME
:
I.
2
0
ELEMENT FROM BALANCE SHEET
DESCRIPTION
NO.
VALUE (US$)
DESCRIPTION
NO.
CASH AND EQUIVALENT
VALUE (US$)
1. LIABILITIES PAID IMMEDIATELY
2. TAX PAYABLE
1.
CASH
2.
DOMESTIC BANK
3.
BANK-OVERSEAS
LOANS
4. SHORT-TERM INVESTMENT IN SECURITIES
FINANCING RECEIVABLE - NET
3.
DOMESTIC
4.
FOREIGN
5. SECURITIES ISSUED
5.
LEASING
6.
FACTORING
6. LIABILITIES OF DEFERRED TAX
7.
CREDIT CARD
7.
DOMESTIC
8.
CONSUMEN FINANCE
8.
FOREIGN
SUBORDINATED DEBT
CAPITAL INVESTMENTS
9. OTHER LIABILITIES
CAPITAL
9.
BANK
10.
OTHER FINANCE SERVICE COMPANY
10.
11. LONG-TERM INVESMENT IN SECURITIES
11.
PREMIUM
12. OPERATING LEASE - NET
12.
DISAGIO
FIXED ASSET AND INVENTORY - NET
PAID IN CAPITAL
13. COMMERCIAL RESERVE
14. APPROPRIATED RESERVE
13.
LAND AND BUILDING
14.
FIXED ASSET OTHER THAN LAND AND BUILDING
15. REVALUATION RESERVE
15. DEFFERED TAX ASSET
16. BALANCE- GAIN (LOSS)
16. OTHER ASSETS
17. GAIN (LOSSI) IN CURRENT YEAR
TOTAL LIABILITES AND EQUITIES
TOTAL ASSETS
II. ELEMEN DARI LAPORAN ELEMENT FROM INCOME STATEMENT
DESCRIPTION
NO.
VALUE (US $)
OPERATING INCOME :
1.
LEASING
2.
FACTORING
3.
CREDIT CARD
4.
CONSUMEN FINANCING
5.
INCOME FROM FINANCING DISTRIBUTION
6.
TOTAL OPERATING INCOME (1 + 2 + 3 + 4 + 5)
OPERATING EXPENSES :
7.
INTEREST
8.
SWAP PREMIUMS
9.
INSURANCE PREMIUMS
10.
MANPOWER
11.
DEPRECIATION
12.
RECEIVABLE WRITE OFF ON FINANCING
13.
RENT
14.
OTHER OPERATING EXPENSES
15.
TOTAL OPERATING EXPENSES (7 + 8 + 9 + 10 + 11 + 12 + 13 + 14)
16. NON OPERATING INCOME
17. NON OPERATING EXPENSE
13. NET PROFIT (3 - 10 + 11 - 12)
III. TRANSACTION WITH RELATED PARTIES UNDER FINANCIAL ACCOUNTING STANDARD GUIDELINES (PSAK) NUMBER 7
TYPES OF TRANSACTION
PARTIES
NO.
TRANSACTION VALUE (US$)
DECLARATION
Understanding All The Sanctions Provided by The Law and Regulations, I Hereby Declare that The Information Stated in this
Return, Including All Attachments Provided, are True, Complete, Clear, and Under No Circumstances Whatsoever.
a.
(Place)
b.
TAXPAYER
2
….…………………………………,
(date)
(month)
0
(year)
AUTHORIZED/REPRESENTATIF
c. FULL NAME OF MANAGEMENT/REPRESENTATIF
(d. Signature and Company Seal)
SPECIAL ATTACHMENT
INDUSTRIAL COMPANIES
8B-1
CORPORATE ANNUAL INCOME TAX RETURN
TAXABLE YEAR
TRANSCRIPT OF ELEMENTS CITATION OF
FINANCIAL STATEMENT
2
0
FOR CORPORATION PERMITTED TO MAINTAIN BOOKS OF ACCOUNT IN ENGLISH LANGUAGE
AND UNITED STATES DOLLAR CURRENCY
TIN
:
TAXPAYER'S NAME
:
I.
ELEMENTS FROM BALANCE SHEET
DESCRIPTION
NO.
VALUE (US$)
DESCRIPTION
NO.
VALUE (US$)
1. CASH AND EQUIVALENT
1. ACCOUNT PAYABLE - THIRD PARTIES
2. TEMPORARY INVESTMENTS
2. ACCOUNT PAYABLE - RELATED PARTIES
3. ACCOUNT RECEIVABLE - THIRD PARTIES
3. INTEREST PAYABLE
4. ACCOUNT RECEIVABLE - RELATED PARTIES
4. TAXES PAYABLE
5. OTHER RECEIVABLE - THIRD PARTIES
5. DIVIDENDS PAYABLE
6. OTHER RECEIVABLE - RELATED PARTIES
6. ACCRUED EXPENSES
7. ALLOWANCE FOR DOUBTFUL ACCOUNTS
7. SHORT - TERM BANK LOANS
8. INVENTORIES
8. LONG - TERM DEBTS-CURRENT MATURITIES
9. PREPAID EXPENSES
9. ADVANCES
10. ADVANCES
10. OTHER CURRENT LIABILITIES
11. OTHER CURRENT ASSETS
11. LONG - TERM DEBT - BANK LOANS
12. LONG-TERM RECEIVABLES
12. LONG-TERM DEBT-THIRD PARTIES
13. LAND AND BUILDINGS
13. LONG-TERM DEBT-RELATED PARTIES
14. OTHER FIXED ASSETS
14. DEFFERED TAX LIABILITIES
15. LESS: ACCUMULATED DEPRECIATION
15. OTHER NON-CURRENT LIABILITIES
16. INVESMENT IN ASSOCIATES
16. CAPITAL STOCK
17. OTHER LONG-TERM INVESTMENTS
17. ADDITONAL PAID - IN CAPITAL
18. INTANGIBLE ASSETS
18.
19. DEFERRED TAX ASSET
19. RETAINED EARNINGS
20. OTHER NON - CURRENT ASSETS
20. OTHER EQUITY
TOTAL LIABILITIES AND OWNERS' EQUITY
TOTAL ASSETS
II.
RETAINED EARNINGS FROM PREVIOUS
YEARS
ELEMENTS FROM INCOME STATEMENT
DESCRIPTION
NO.
VALUE (US$)
1. NET SALES
2.
MATERIALS
3.
DIRECT LABOUR
4.
FACTORY OVERHEAD
5. MANUFACTURING COST (2 + 3 + 4)
6.
WORK IN PROCESS - BEGINNING
7.
WORK IN PROCESS - ENDING
8. COST OF GOOD MANUFACTURE (5 + 6 - 7)
9.
FINISHED GOODS - BEGINNING
10.
FINISHED GOODS - ENDING
11. COST OF GOOD SOLD (8 + 9 - 10)
12. GROSS PROFIT (1 - 11)
13. SELLING EXPENSES
14. GENERAL AND ADMINISTRATIVE EXPENSES
15. PROFIT (12 - 13 - 14)
16. OTHERS INCOME (EXPENSES)
17. NET EARNINGS OF ASSOCIATES
18. INCOME BEFORE INCOME TAX BENEFIT/ (EXPENSE) (15 + 16 + 17)
19. INCOME TAX BENEFIT / (EXPENSE)
20. NET EARNINGS FROM NORMAL ACTIVITIES (18 - 19)
21. EXTRA ORDINARY ITEMS
22. INCOME BEFORE MINORITY INTEREST IN NET EARNINGS OF SUBSIDIARIES (20 + 21)
23. MINORITY INTEREST IN NET EARNINGS OF SUBSIDIARIES
24. NET PROFIT (22 - 23)
III. TRANSACTION WITH RELATED PARTIES UNDER FINANCIAL ACCOUNTING STANDARD GUIDELINES (PSAK) NUMBER 7
PARTIES
NO.
TYPES OF TRANSACTION
TRANSACTION VALUE (US$)
DECLARATION
Understanding All The Sanctions Provided by The Law and Regulations, I Hereby Declare that The Information Stated in this Return, Including All Attachments Provided, are True,
Complete, Clear, and Under No Circumstances Whatsoever.
2
a.
….…………………………………,
(date)
(month)
0
(year)
(Place)
b.
TAXPAYER
AUTHORIZED/REPRESENTATIVE
c. FULL NAME OF MANAGEMENT/REPRESENTATIVE
(d. Signature and Company Seal)
SPECIAL ATTACHMENT
CORPORATE ANNUAL INCOME TAX RETURN
8B-2 TRADING COMPANIES
8B-2
TAXABLE YEAR
TRANSCRIPT OF ELEMENTS CITATION OF
FINANCIAL STATEMENT
2
0
FOR CORPORATION PERMITTED TO MAINTAIN BOOKKEEPING IN ENGLISH LANGUAGE AND
UNITED STATE DOLLAR CURRENCY
TIN
:
TAXPAYER'S NAME
:
I. ELEMENT FROM BALANCE SHEET
DESCRIPTION
NO.
VALUE (US$)
DESCRIPTION
NO.
VALUE (US$)
1. CASH AND EQUIVALENT
1. ACCOUNT PAYABLE -THIRD PARTIES
2. TEMPORARY INVESTMENTS
2. ACCOUNT PAYABLE - RELATED PARTIES
3. ACCOUNT RECEIVABLE - THIRD PARTIES
3. INTEREST PAYABLE
4. ACCOUNT RECEIVABLE - RELATED PARTIES
4. TAXES PAYABLE
5. OTHER RECEIVABLE - THIRD PARTIES
5. DIVIDEND PAYABLE
6. OTHER RECEIVABLE - RELATED PARTIES
6. ACCRUED EXPENSES
7. ALLOWANCE FOR DOUBTFUL ACCOUNTS
7. SHORT - TERM BANK LOANS
8. INVENTORIES
8. LONG - TERM DEBTS-CURRENT MATURITIES
9. PREPAID EXPENSES
9. ADVANCES
10. ADVANCES
10. OTHER CURRENT LIABILITIES
11. OTHER CURRENT ASSET
11. LONG - TERM DEBT - BANK LOANS
12. LONG - TERM RECEIVABLES
12. LONG - TERM DEBT - THIRD PARTIES
13. LAND AND BUILDINGS
13. LONG -TERM DEBT - RELATED PARTIES
14. OTHER FIXED ASSETS
14. DEFFERED TAX LIABILITIES
15. LESS: ACCUMULATED DEPRECIATION
15. OTHER LONG - TERM LIABILITIES
16. INVESTMENTS IN ASOCIATES
16. CAPITAL STOCK
17. OTHER LONG - TERM INVESTMENTS
17. ADDITIONAL PAID-IN CAPITAL
18. INTANGIBLE ASSETS
18.
19. DEFERRED TAX ASSET
19. RETAINED EARNINGS
20. OTHER NON - CURRENT ASSET
20. OTHER EQUITY
TOTAL LIABILITIES AND OWNERS' EQUITY
TOTAL ASSETS
II.
RETAINED EARNINGS FROM PREVIOUS
YEARS
ELEMENTS FROM INCOME STATEMENT
DESCRIPTION
NO.
VALUE (US$)
1. NET SALES
2. PURCHASE
3. MERCHANDISE INVENTORY- BEGINNING
4. MERCHANDISE INVENTORY- ENDING
5. COST OF GOOD SOLD (2 + 3 - 4)
6. GROSS PROFIT (1 - 5)
7. SALES EXPENSE
8. GENERAL AND ADMINISTRATIVE EXPENSES
9. PROFIT (6 - 7 - 8)
10. INCOME/(EXPENSE) OTHER
11. NET EARNINGS OF ASSOCIATES
12. INCOME BEFORE INCOME TAX (9 + 10 + 11)
13. INCOME TAX BENEFIT (EXPENSE)
14. NET EARNINGS FROM NORMAL ACTIVITIES (12 - 13)
15. EXTRAORDINARY ITEMS
16. GAIN/LOSS BEFORE MINORITY INTEREST (14 + 15)
17. MINORITY INTEREST IN NET EARNIGS OF SUBSIDIARIES
18. NET PROFIT (16 - 17)
III. TRANSACTION WITH RELATED PARTIES UNDER FINANCIAL ACCOUNTING STANDARD GUIDELINES (PSAK) NUMBER 7
TYPES OF TRANSACTION
PARTIES
NO.
TRANSACTION VALUE (US$)
DECLARATION
Understanding All The Sanctions Provided by The Law and Regulations, I Hereby Declare that The Information Stated in this Return, Including All Attachments Provided, are True,
Complete, Clear, and Under No Circumstances Whatsoever.
a.
….…………………………………,
(Place)
b.
TAXPAYER
2
(date)
(month)
0
(year)
AUTHORIZED/REPRESENTATIVE
c. FULL NAME OF MANAGEMENT/REPRESENTATIVE
(d. Signature and Company Seal)
8B-3
8B-3
SPECIAL ATTACHMENT
CORPORATE ANNUAL INCOME TAX RETURN
CONVENTIONAL BANKS
TRANSCRIPT OF ELEMENTS CITATION OF
FINANCIAL STATEMENT
TAXABLE YEAR
2
FOR CORPORATION PERMITTED TO MAINTAIN BOOKKEEPING IN ENGLISH LANGUAGE AND
UNITED STATE DOLLAR CURRENCY
TIN
0
:
TAXPAYER'S NAME
:
I. ELEMENTS FROM BALANCE SHEET
DESCRIPTION
NO.
VALUE (US$)
DESCRIPTION
NO.
1. CASH
1. OBLIGATION DUE IMMEDIATELY
2. GIRO AT CENTRAL BANK
2.
VALUE (US$)
DEPOSITS FROM CUSTOMERS - RELATED
PARTIES
DEPOSITS FROM CUSTOMERS - THIRD
3.
PARTIES
3. GIRO AT OTHER BANK - NET
4. PLACEMENTS ON CENTRAL BANK - NET
4. DEPOSITS FROM OTHER BANKS
5. PLACEMENTS ON OTHER BANKS - NET
5. REPURCHASE AGREEMENTS, NET OF
6. MARKETABLE SECURITIES - RELATED PARTIES
6. DERIVATIVE PAYABLES
7. MARKETABLE SECURITIES - THIRD PARTIES
7. ACCEPTANCE PAYABLES
MARKETABLE SECURITIES PURCHASED UNDER
8.
RESALE AGREEMENT, NET OF ALLOWANCE
8. TAXES PAYABLE
9. DERIVATIVE RECEIVABLES, NET OF ALLOWANCE
9. MARKETABLE SECURITIES ISSUED
MARKETABLE SECURITIES SOLD UNDER
ALLOWANCE
10. LOANS, NET OF ALLOWANCE
CONSUMER FINANCING RECEIVABLES, NET OF
11.
ALLOWANCE
10. LOAN RECEIVED
ESTIMATED LOSSES ON COMMITMENTS AND
11.
CONTIGENCIES
12. ACCEPTANCE RECEIVABLES, NET OF ALLOWANCE
12. DEFFERED TAX LIABILITIES
13. GOVERNMENT BONDS
13. ACCRUALS LIABILITIES
14. INVESTMENTS, NET OF ALLOWANCE
14. OTHER LIABILITIES
15. GOODWILL - NET OF ACCUMULATED AMORTIZATION
15. SUBORDINATED DEBTS
16. FIXED ASSET
16. CAPITAL STOCK
17. LESS: ACCUMULATED DEPRECIATION
17. ADDITIONAL PAID - IN CAPITAL
18. DEFFERED TAX ASSET
18.
19. PREPAID EXPENSES
19. RETAINED EARNINGS
20. OTHER ASSETS
20. OTHER EQUITY
RETAINED EARNINGS FROM PREVIOUS
YEARS
TOTAL LIABILITIES AND OWNERS' EQUITY
TOTAL ASSETS
II. ELEMENTS FROM INCOME STATEMENT
DESCRIPTION
NO.
VALUE (US$)
1. INTEREST INCOME
2. INTEREST EXPENSE
3. NET INTEREST INCOME (1 - 2)
4. OTHER OPERATING INCOME
5. OTHER OPERATING EXPENSES
6. INCOME FROM OPERATIONS (3 + 4 - 5)
7. NON-OPERATING INCOME
8. NON-OPERATING EXPENSES
9. NON-OPERATING INCOME - NET (7 - 8)
10. NET EARNINGS OF ASSOCIATES
11. INCOME BEFORE INCOME TAX (3 + 6 + 9 + 10)
12. INCOME TAX BENEFIT (EXPENSE)
13. NET EARNINGS FROM NORMAL ACTIVITIES ( 11 - 12)
14. EXTRAORDINARY ITEMS
15. INCOME BEFORE MINORITY INTEREST IN NET EARNIGS OF SUBSIDIARIES (13-14)
16. MINORITY INTEREST IN NET EARNIGS OF SUBSIDIARIES
17. NET PROFIT (15 - 16)
III. TRANSACTION WITH RELATED PARTIES UNDER FINANCIAL ACCOUNTING STANDARD GUIDELINES (PSAK) NUMBER 7
PARTIES
NO.
TYPES OF TRANSACTION
TRANSACTION VALUE (US$)
DECLARATION
Understanding All The Sanctions Provided by The Law and Regulations, I Hereby Declare that The Information Stated in this Return, Including All Attachments Provided, are True,
Complete, Clear, and Under No Circumstances Whatsoever.
2 0
a.
….…………………………………,
(date)
(month)
(year)
(Place)
b.
TAXPAYER
AUTHORIZED/REPRESENTATIVE
c. FULL NAME OF MANAGEMENT/REPRESENTATIVE
(d. Signature and Company Seal)
8B-4
8B-4
SPECIAL ATTACHMENT
SHARIA
BANKS
CORPORATE ANNUAL INCOME TAX RETURN
TRANSCRIPT OF ELEMENTS CITATION OF
FINANCIAL STATEMENT
TAXABLE YEAR
2
FOR CORPORATION PERMITTED TO MAINTAIN BOOKKEEPING IN ENGLISH
LANGUAGE AND UNITED STATE DOLLAR CURRENCY
TIN
:
TAXPAYER'S NAME
:
0
I. ELEMENTS FROM BALANCE SHEET
DESCRIPTION
NO.
VALUE (US$)
VALUE (US$)
DESCRIPTION
NO.
1. CASH AND EQUIVALENT
1. OBLIGATION DUE IMMEDIATELY
2. PLACEMENTS ON CENTRAL BANK
2. DEPOSIT (WADIAH SAVING AND GIRO)
3. GIRO ON OTHER BANKS - NET
3.
4. PLACEMENT ON OTHER BANK - NET
4. LIABILITIY TO OTHER BANK
5. SECURITIES
5. RECEIVED FINANCING
RECEIVABLES (MURABAHAH, SALAM, ISTISHNA,
6.
IJAROH, ETC)
6. UNDISTRIBUTED OF PROFIT ANNOUNCED
7. MUDHARABAH FINANCING
7. ZAKAT PAYABLE
8. MUSYAROKAH FINANCING
8. TAX PAYABLE
9. INVENTORIES (ASSET FOR RESALES)
OTHER LIABILITY (SALAM LIABILITY AND
ISTISHNA LIABILITY)
9. DEFERRED TAX LIABILITIES
10. ASSETS ACQUIRED FOR IJARAH
10. OTHER PAYABLE
11. ASSET OF ISTISHNA IN COMPLETION
11.
12. INVESTMENT
12. (MUDHARABAH DEPOSIT AND SAVING) BANK
(MUDAROBAH DEPOSIT AND SAVING) NON
BANK
13. FIXED ASSET
13. CAPITAL STOCK
14. LESS: ACCUMULATED DEPRECIATION
14. ADDITIONAL PAID-IN CAPITAL
15. DEFERRED TAX ASSETS
15. PREVIOUS RETAINED EARNING
16. PREPAID EXPENSES
16. RETAINED EARNING FOR THIS YEAR
17. OTHER ASSETS
17. OTHER EQUITY
TOTAL LIABILITIES AND OWNER'S EQUITY
TOTAL ASSETS
II. ELEMENTS FROM INCOME STATEMENT
DESCRIPTION
NO.
VALUE (US$)
1. OPERATING REVENUE
2. RIGHT OF THIRD PARTIES ON THE UNRELATED INVESTMENT RETURN
3. MAJOR OPERATIONS INCOME - NET (1 - 2)
4. OTHER OPERATING REVENUES
5. OTHER OPERATING EXPENSES
6. INCOME FROM OPERATIONS (3 + 4 - 5)
7. NON-OPERATING REVENUE
8. NON OPERATING EXPENSES
9. NET EARNINGS OF ASSOCIATES
10. INCOME BEFORE INCOME TAX (6 + 7 - 8 + 9)
11. INCOME TAX BENEFIT (EXPENSE)
12. NET EARNINGS FROM NORMAL ACTIVITIES (10 - 11)
13. EXTRAORDINARY ITEMS
14. INCOME BEFORE MINORITY INTEREST IN NET EARNIGS OF SUBSIDIARIES (12-13)
15. MINORITY INTEREST IN NET EARNIGS OF SUBSIDIARIES
16. NET PROFIT (14 - 15)
III. TRANSACTION WITH RELATED PARTIES UNDER FINANCIAL ACCOUNTING STANDARD GUIDELINES (PSAK) NUMBER 7
PARTIES
NO.
TYPES OF TRANSACTION
TRANSACTION VALUE (US$)
DECLARATION
Understanding All The Sanctions Provided by The Law and Regulations, I Hereby Declare that The Information Stated in this Return, Including All Attachments Provided, are True,
Complete, Clear, and Under No Circumstances Whatsoever.
2
(date)
a.
(month)
0
(year)
….…………………………………,
(Place)
b.
TAXPAYER
AUTHORIZED/REPRESENTATIVE
c. FULL NAME OF MANAGEMENT/REPRESENTATIVE
(d. Signature and Company Seal)
8B-5
SPECIAL ATTACHMENT
INSURANCE COMPANY
8B-5
CORPORATE ANNUAL INCOME TAX RETURN
TRANSCRIPT OF ELEMENTS CITATION OF
FINANCIAL STATEMENT
TAXABLE YEAR
2
FOR CORPORATION PERMITTED TO MAINTAIN BOOKKEEPING IN ENGLISH LANGUAGE AND
UNITED STATE DOLLAR CURRENCY
TIN
:
TAXPAYER'S NAME
:
I.
0
ELEMENTS FROM BALANCE SHEET
VALUE (US$)
DESCRIPTION
NO.
DESCRIPTION
NO.
1. INVESTMENTS - TIME DEPOSITS
VALUE (US$)
1. OBLIGATION TO POLICYHOLDER
2. INVESTMENTS IN SHARES OF STOCK
2. OBLIGATION FOR FUTURE POLICY BENEFITS
3. INVESTMENTS - BONDS
3. ESTIMATED OWN RETENTION CLAIMS
4. INVESTMENTS - TRADING SECURITIES
4. CLAIMS PAYABLE
5. INVESMENTS-DIRECT SHARE
5. UNEARNED PREMIUMS
6. INVESTMENTS- LAND AND BUILDING
6. TOTAL OBLIGATION TO POLICYHOLDER
7. INVESTMENTS- MORTGAGES LOAN
7. DEPOSIT PREMIUMS
8. INVESTMENTS- INSURANCE POLICY LOANS
8. COMMISION PAYABLES
9. OTHER INVESTMENTS
9. RE-INSURANCE PAYABLES
10. CASH ON HAND AND IN BANKS
10. ACCRUED EXPENSES
11. PREMIUM RECEIVABLES
11. TAXES PAYABLE
12. RE-INSURANCE RECEIVABLES
12. DEFFERED TAX LIABILITIES
13. INVESTMENT RETURN RECEIVABLES
13. OTHER LIABILITIES
14. OTHER ACCOUNT RECEIVABLES
14. CAPITAL STOCK
15. PREPAID EXPENSES
15. ADDITIONAL PAID-IN CAPITAL
16. DEFFERED TAX ASSETS
16.
DIFFERENCE IN VALUE RESULTING FROM RESTUCTURING
TRANSACTION WITH ENTITIES UNDER COMMON CONTROL
17. FIXED ASSETS
17. DIFFERENCE ON REVALUATION OF FIXED ASSET
18. LESS: ACCUMULATED DEPRECIATION
18.
NET UNREALIZED GAIN (LOSS) ON INCREASE (DECREASE) IN
FAIR VALUE OF AVAILABLE FOR SALE SECURITIES
19. DEFERRED ACQUISITION COST – NET
19. RETAINED EARNINGS
20. OTHER ASSETS
20. OTHER EQUITY
TOTAL LIABILITIES AND OWNERS' EQUITY
TOTAL ASSETS
II.
ELEMENTS FROM INCOME STATEMENT
VALUE (US$)
DESCRIPTION
NO.
1. GROSS PREMIUMS
2. REINSURANCE PREMIUMS
3. DECREASE (INCREASE) IN UNEARNED PREMIUMS
4. TOTAL PREMIUMS INCOME (1 + 2 + 3)
5. NET INCOME FROM INVESTMENTS
6. OTHERS
7. TOTAL INCOME (4 + 5 + 6)
8. CLAIMS AND BENEFITS
9. RE-INSURANCE CLAIMS
10. INCREASE IN FUTURE POLICYHOLDER BENEFIT LIABILITIES AND ESTIMATED CLAIMS LIABILITIES
11. ACQUISITION COST
12. OPERATING EXPENSES
13. SELLING EXPENSES
14. GENERAL AND ADMINISTRATIVE EXPENSE
15. OTHER EXPENSES
16. TOTAL EXPENSES (TOTAL 8 TO 15)
17. INCOME FROM OPERATIONS (7 - 16)
18. NET EARNINGS OF ASSOCIATES
19. INCOME BEFORE INCOME TAX BENEFIT/(EXPENSE)(17+ 18)
20. INCOME TAX BENEFIT / (EXPENSE)
21. GAINS (LOSSES) FROM NORMAL ACTIVITIES (19 - 20)
22. EXTRA ORDINARY ITEMS
23. INCOME BEFORE MINORITY INTEREST IN NET EARNIGS OF SUBSIDIARIES (21 + 22)
24. MINORITY INTEREST IN NET EARNIGSSOF SUBSIDIARIES
25. NET PROFIT (23 - 24)
III. TRANSACTION WITH RELATED PARTIES UNDER FINANCIAL ACCOUNTING STANDARD GUIDELINES (PSAK) NUMBER 7
PARTIES
NO.
TYPES OF TRANSACTION
TRANSACTION VALUE (US$)
DECLARATION
Understanding All The Sanctions Provided by The Law and Regulations, I Hereby Declare that The Information Stated in this Return, Including All Attachments Provided, are True,
Complete, Clear, and Under No Circumstances Whatsoever.
2
a.
….…………………………………,
(date)
(month)
0
(year)
(Place)
b.
TAXPAYER
AUTHORIZED/REPRESENTATIVE
c. FULL NAME OF MANAGEMENT/REPRESENTATIVE
(d. Signature and Company Seal)
8B-6
SPECIAL ATTACHMENT
NONQUALIFICATION
8B-6
CORPORATE ANNUAL INCOME TAX RETURN
TRANSCRIPT OF ELEMENTS CITATION OF
FINANCIAL STATEMENT
TAXABLE YEAR
2
FOR CORPORATION PERMITTED TO MAINTAIN BOOKKEEPING IN ENGLISH LANGUAGE AND
UNITED STATE DOLLAR CURRENCY
TIN
:
TAXPAYER'S NAME
:
I.
0
ELEMENTS FROM BALANCE SHEET
DESCRIPTION
NO.
VALUE (US$)
VALUE (US$)
DESCRIPTION
NO.
1. CASH AND EQUIVALENT
1. ACCOUNT PAYABLE - THIRD PARTY
2. TEMPORARY INVESTMENT
2. ACCOUNT PAYABLE - RELATED PARTIES
3. ACCOUNT RECEIVABLE - THIRD PARTIES
3. INTEREST PAYABLE
4. ACCOUNT RECEIVABLE - RELATED PARTIES
4. INTEREST TAXES
5. OTHER ACCOUNT RECEIVABLE - THIRD PARTIES
5. DIVIDEND PAYABLE
6. OTHER RECEIVABLE WITH RELATED PARTIES
6. ACCRUED EXPENSES
7. ALLOWANCE FOR DOUBTFUL ACCOUNTS
7. BANK PAYABLES
8. INVENTORIES
8. LONG - TERM DEBTS-CURRENT MATURITIES
9. PREPAID EXPENSES
9. ADVANCES
10. PURCHASING DOWN PAYMENT
10. OTHER CURRENT LIABILITIES
11. OTHER CURRENT ASSETS
11. LONG - TERM DEBT-BANK LOANS
12. LONG - TERM RECEIVABLE
12. LONG - TERM DEBT-THIRD PARTIES
13. LAND AND BUILDING
13. LONG -TERM DEBT-RELATED PARTIES
14. OTHER FIXED ASSETS
14. DEFERRED TAX LIABILITIES
15. ACCUMULATED DEPRECIATION
15. OTHER NON CURRENT LIABILITIES
16. INVESTMENT IN ASSOCIATION COMPANIES
16. CAPITAL STOCK
17. OTHER LONG - TERM INVESTMENTS
17. ADDITIONAL PAID-IN CAPITAL
18. INTANGIBLE ASSETS
18. RETAINED EARNING FROM PREVIOUS YEAR
19. DEFERRED TAX ASSETS
19. RETAINED EARNINGS
20. OTHER NON CURRENT ASSETS
20. OTHER EQUITY
TOTAL LIABILITY AND OWNER'S EQUITY
TOTAL ASSETS
II. ELEMENTS FROM INCOME STATEMENT
DESCRIPTION
NO.
VALUE (US$)
1. NET SALES
2. BEGINNING INVENTORY
3. PURCHASE
4. ENDING INVENTORY
5. COST OF GOOD SOLD (2 + 3 - 4)
6. GROSS PROFIT (1 - 5)
7. SALES EXPENSE
8. GENERAL AND ADMINISTRATION EXPENSE
9. PROFIT (6 - 7 - 8)
10. INCOME/ (EXPENSE) OTHER
11. NET EARNINGS FROM ASSOCIATES
12. INCOME BEFORE INCOME TAX (9 + 10 + 11)
13. INCOME TAX BENEFIT( EXPENSE)
14. GAIN (LOSS) FROM NORMAL ACTIVITIES (12 - 13)
15. EXTRAORDINARY ITEMS
16. GAIN/LOSS BEFORE MINORITY INTEREST (14 + 15)
17. MINORITY INTEREST IN NET EARNING OF SUBSIDIARIES
18. NET PROFIT (16 - 17)
III. TRANSACTION WITH RELATED PARTIES UNDER FINANCIAL ACCOUNTING STANDARD GUIDELINES (PSAK) NUMBER 7
PARTIES
NO.
TYPES OF TRANSACTION
TRANSACTION VALUE (US$)
DECLARATION
Understanding All The Sanctions Provided by The Law and Regulations, I Hereby Declare that The Information Stated in this
Return, Including All Attachments Provided, are True, Complete, Clear, and Under No Circumstances Whatsoever.
2
a.
….…………………………………,
(date)
(month)
0
(year)
(Place)
b.
TAXPAYER
AUTHORIZED/REPRESENTATIVE
c. FULL NAME OF MANAGEMENT/REPRESENTATIVE
(d. Signature and Company Seal)
SPECIAL ATTACHMENT
8B-7 PENSION FUND
8B-7
CORPORATE ANNUAL INCOME TAX RETURN
FOR TAXPAYER PERMITTED TO MAINTAIN BOOKS OF ACCOUNT IN ENGLISH LANGUAGE AND UNITED STATED
DOLLAR CURRENCY
TAXABLE YEAR
TRANSCRIPT OF ELEMENTS CITATION OF
FINANCIAL STATEMENT
TIN
:
TAXPAYER'S NAME
:
I.
0
ELEMENT FROM BALANCE SHEET
DESCRIPTION
NO.
VALUE (US$)
DESCRIPTION
NO.
INVESTMENT (Acquisition Cost)
VALUE(US$)
1. ACTUARIAL LIABILITIES
2. DIFFERENCE ON ACTUARIAL LIABILITIES
1. DEPOSIT ON CALL
2. TIME DEPOSIT
NON ACTUARIAL LIABILITIES
3. CERTIFICATE ON DEPOSIT
4.
2
3. MATURE PENSION BENEFIT DEBTS
CERTIFICATES OF CENTRAL BANK
4. INVESTMENT PAYABLE
5. SHARE
5. PREPAID INCOME
6. BOND
6. ACCRUED EXPENSE
7. INVESTMENT IN MUTUAL FUND UNIT
7. OTHER NON ACTUARIAL LIABILITIES
8. GOVERNMENT SECURITIES
9. COLLECTIVE INVESTMENT UNIT
10. DIRECT PLACEMENT
11. LETTER OF DEBT
12. LAND AND BUILDING (Net)
13. OTHER ALLOWED INVESTMENT
14. DIFFRENCE ON INVESTMENT APPRAISAL
NON INVESTMENT CURRENT ASSETS
15. CASH AND BANK
16. CONTRIBUTIONS - NORMAL EMPLOYEE
17. CONTRIBUTIONS - NORMAL PARTICIPANT
18. CONTRIBUTIONS - ADDITIONAL PARTICIPANT
19. LATE PREMIUM INTEREST RECEIVABLE
20. PREPAID EXPENSE
21. INVESTMENT RECEIVABLE
22. INVESTMENT REVENUE RECEIVABLE
23. OTHER RECEIVABLE
OPERATING ASSETS
24. LAND AND BUILDING (Net)
25. OTHER OPERATING ASSETS (Net)
TO
TA
TOTAL ASSETS
II. ELEMENT FROM INCOME STATEMENT
DESCRIPTON
NO.
VALUE (RUPIAH)
1. INVESTMENT EARNING
2.
INVESTMENT EXPENSE
3. RETURN ON INVESTMENT (1 - 2)
OPERATING EXPENSES :
4.
SALARY/HONORARIUM OF EMPLOYEE , MANAGEMENT AND SUPERVISORY BOARD
5.
OFFICE EXPENSES
6.
MAINTENANCE EXPENSES
7.
DEPRECIATION EXPENSES
8.
EXPENSES OF THIRD PARTY'S SERVICE
9.
OTHER OPERATING EXPENSES
10.
TOTAL OPERATING EXPENSES (4 + 5 + 6 + 7 + 8 + 9)
11. OTHER INCOMES
12. OTHER EXPENSES
13. NET PROFIT (3 - 10 + 11 - 12)
III. TRANSACTION WITH RELATED PARTIES UNDER FINANCIAL ACCOUNTING STANDARD GUIDELINES (PSAK) NUMBER 7
PARTIES
NO.
TYPES OF TRANSACTION
TRANSACTION VALUE (US$)
DECLARATION
Understanding All The Sanctions Provided by The Law and Regulations, I Hereby Declare that The Information Stated in this
Return, Including All Attachments Provided, are True, Complete, Clear, and Under No Circumstances Whatsoever.
a.
(Place)
b.
TAXPAYER
2
….…………………………………,
(date)
(month)
0
(year)
AUTHORIZED/REPRESENTATIF
c. FULL NAME OF MANAGEMENT/REPRESENTATIF
(d. Signature and Company Seal)
8B-8
FINANCING
COMPANY
SPECIAL ATTACHMENT
8B-8
CORPORATE ANNUAL INCOME TAX RETURN
FOR TAXPAYER PERMITTED TO MAINTAIN BOOKS OF ACCOUNT IN ENGLISH LANGUAGE AND UNITED STATED
DOLLAR CURRENCY
TAXABLE YEAR
TRANSCRIPT OF ELEMENTS CITATION OF
FINANCIAL STATEMENT
TIN
:
TAXPAYER'S NAME
:
I.
2
0
ELEMENT FROM BALANCE SHEET
DESCRIPTION
NO.
VALUE (US$)
DESCRIPTION
NO.
CASH AND EQUIVALENT
VALUE (US$)
1. LIABILITIES PAID IMMEDIATELY
2. TAX PAYABLE
1.
CASH
2.
DOMESTIC BANK
3.
BANK-OVERSEAS
LOANS
4. SHORT-TERM INVESTMENT IN SECURITIES
FINANCING RECEIVABLE - NET
3.
DOMESTIC
4.
FOREIGN
5. SECURITIES ISSUED
5.
LEASING
6.
FACTORING
6. LIABILITIES OF DEFERRED TAX
7.
CREDIT CARD
7.
DOMESTIC
8.
CONSUMEN FINANCE
8.
FOREIGN
SUBORDINATED DEBT
CAPITAL INVESTMENTS
9. OTHER LIABILITIES
CAPITAL
9.
BANK
10.
OTHER FINANCE SERVICE COMPANY
10.
11. LONG-TERM INVESMENT IN SECURITIES
11.
PREMIUM
12. OPERATING LEASE - NET
12.
DISAGIO
FIXED ASSET AND INVENTORY - NET
PAID IN CAPITAL
13. COMMERCIAL RESERVE
14. APPROPRIATED RESERVE
13.
LAND AND BUILDING
14.
FIXED ASSET OTHER THAN LAND AND BUILDING
15. REVALUATION RESERVE
15. DEFFERED TAX ASSET
16. BALANCE- GAIN (LOSS)
16. OTHER ASSETS
17. GAIN (LOSSI) IN CURRENT YEAR
TOTAL LIABILITES AND EQUITIES
TOTAL ASSETS
II. ELEMEN DARI LAPORAN ELEMENT FROM INCOME STATEMENT
DESCRIPTION
NO.
VALUE (US $)
OPERATING INCOME :
1.
LEASING
2.
FACTORING
3.
CREDIT CARD
4.
CONSUMEN FINANCING
5.
INCOME FROM FINANCING DISTRIBUTION
6.
TOTAL OPERATING INCOME (1 + 2 + 3 + 4 + 5)
OPERATING EXPENSES :
7.
INTEREST
8.
SWAP PREMIUMS
9.
INSURANCE PREMIUMS
10.
MANPOWER
11.
DEPRECIATION
12.
RECEIVABLE WRITE OFF ON FINANCING
13.
RENT
14.
OTHER OPERATING EXPENSES
15.
TOTAL OPERATING EXPENSES (7 + 8 + 9 + 10 + 11 + 12 + 13 + 14)
16. NON OPERATING INCOME
17. NON OPERATING EXPENSE
13. NET PROFIT (3 - 10 + 11 - 12)
III. TRANSACTION WITH RELATED PARTIES UNDER FINANCIAL ACCOUNTING STANDARD GUIDELINES (PSAK) NUMBER 7
TYPES OF TRANSACTION
PARTIES
NO.
TRANSACTION VALUE (US$)
DECLARATION
Understanding All The Sanctions Provided by The Law and Regulations, I Hereby Declare that The Information Stated in this
Return, Including All Attachments Provided, are True, Complete, Clear, and Under No Circumstances Whatsoever.
a.
(Place)
b.
TAXPAYER
2
….…………………………………,
(date)
(month)
0
(year)
AUTHORIZED/REPRESENTATIF
c. FULL NAME OF MANAGEMENT/REPRESENTATIF
(d. Signature and Company Seal)