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177
Notes to the financial statements
31 December 2012
(continued)
Annual Report 2012 KPJ Healthcare Berhad
9. Zakat
Group
Company
2012
2011
2012
2011
RM’000
RM’000
RM’000
RM’000
At 1 January
1,300
1,269
15
10
Zakat expense for the financial year
1,320
1,300
15
15
Zakat paid during the financial year
(1,300)
(1,269)
(15)
(10)
At 31 December
1,320
1,300
15
15
10. Income tax (expense)/credit
Major components of income tax expenses
The major components of income tax expenses for the year ended 31 December 2012 and 2011 are:
Group
Company
2012
2011
2012
2011
RM’000
RM’000
RM’000
RM’000
Statements of comprehensive income:
Current income tax
- Malaysian income tax
54,255
43,832
893
6,577
- Under/(over) provision in respect of previous years
(1,279)
764
(1,095)
(533)
52,976
44,596
(202)
6,044
Deferred income tax
- Origination and reversal of temporary differences
(1,293)
6,344
-
-
- Overprovision in respect of previous years
(2,902)
(1,902)
-
-
(4,195)
4,442
-
-
Income tax expense recognised in profit or loss
48,781
49,038
(202)
6,044
The current income tax is calculated at the statutory tax rate of 25% (2011: 25%) of the estimated assessable profit for the year.
Reconciliation between tax expense and accounting profit
The reconciliation of income tax expense and the product of accounting profit multiplied by the applicable corporate rate for the years ended 31 December
2012 and 2011 is as follows:
Group
Company
2012
2011
2012
2011
RM’000
RM’000
RM’000
RM’000
Profit before tax after zakat
195,575
203,297
89,156
87,713
Tax at statutory tax rate of 25%
48,894
50,824
22,289
21,928
Income not subject to taxation
(3,202)
(713)
(24,715)
(20,866)
Non-deductible expenses
10,524
7,893
3,319
5,515
Share of results of associates
(2,570)
(7,067)
-
-
Benefits from previously unrecognised tax losses
(571)
(595)
-
-
Benefits from previously unrecognised temporary differences
(113)
(166)
-
-
Under/(over) provision in respect of previous years
- current tax
(1,279)
764
(1,095)
(533)
- deferred tax
(2,902)
(1,902)
-
-
Tax expense for the year
48,781
49,038
(202)
6,044